Customs Act Article 94
Imported or exported goods which are involved in smuggling, duty evasion or other violations of law shall be dealt with in accordance with the provisions of the Act of Customs for the Suppression of Smuggling and other relevant laws.
中文原文 關稅法第94條
進出口貨物如有私運或其他違法漏稅情事，依海關緝私條例及其他有關法律之規定處理。