Criminal Code of the Republic of China Article 40
This English translation was last updated on 2025-08-01, but the Chinese text was amended on 2026-07-22. Later amendments may not be reflected in the translation — please refer to the Chinese text.
Confiscation shall be pronounced at the time of the judgment unless there are special provisions.Confiscation of contraband or a thing which may be confiscated independently may be pronounced separately.If the offender is not prosecuted or convicted due to facts or legal reasons, the thing specified in paragraphs 2 and 3 of Article 38 and the proceeds of crime specified in items 1 and 2 of Article 38-1 which may be confiscated independently may be pronounced separately.