Narcotics Hazard Prevention Act Article 19

Items used by offenders committing offenses prescribed in Articles 4-9, Article 12, Article 13, and Paragraphs 1 and 2 of Article 14 shall be confiscated regardless of whether or not they belong to the offenders.Water, land and air transportation vehicles used in offenses prescribed in Article 4 shall be confiscated.When offenses, as stipulated in Article 4 to Article 9, Article 12, Article 13, or Article 14 Paragraphs 1 and 2, are committed, and when there are sufficient facts supporting that the property or property interests, other than those described in the preceding two paragraphs, used for or gained by the offender, were obtained from other illegal acts, such property or property interests, shall be confiscated.
中文原文 毒品危害防制條例第19條
犯第四條至第九條、第十二條、第十三條或第十四條第一項、第二項之罪者,其供犯罪所用之物,不問屬於犯罪行為人與否,均沒收之。
犯第四條之罪所使用之水、陸、空交通工具,沒收之。
犯第四條至第九條、第十二條、第十三條或第十四條第一項、第二項之罪,有事實足以證明行為人所得支配之前二項規定以外之財物或財產上利益,係取自其他違法行為所得者,沒收之。

English translation for reference only; the Chinese text prevails. Not legal advice.