Customs Anti-smuggling Act Article 7
Ⅰ.For the necessity of suppressing smuggling, Customs may be equipped with vessels, aircrafts, vehicles, arms, ammunition and necessary tools, and the Regulations governing their application shall be regulated by the Executive Yuan.Ⅱ.When enforcing the suppression of smuggling, Customs officers may carry arms and ammunition.
中文原文 海關緝私條例第7條
海關因緝私需要，得配置艦艇、航空器、車輛、武器、彈藥及必要之器械；其使用辦法，由行政院定之。
海關關員執行緝私職務時，得佩帶武器、械彈。
海關關員執行緝私職務時，得佩帶武器、械彈。