Regulations Governing the Management of Import/Export Clearance for Transportation means Article 18
Prior to the import/export of a transportation mean, the responsible person of the said transportation mean shall monitor and supervise all department heads to pay attention to inspection; all illegal activities discovered, such as smuggling cargo or service staff carrying contrabands, prohibited objects or gold, silver, or cash exceeding the limit, shall be immediately reported to the local Customs and the discovered objects shall be turned over to the said authority.
中文原文 運輸工具進出口通關管理辦法第18條
運輸工具進出口前，運輸工具負責人應督飭各部門主管人員注意檢查，如發現有走私貨物或其服務人員有攜帶違禁、違章物品及超額金銀幣鈔等違法情事，應即報告當地海關，查獲之物件並隨同送繳。