The Smuggling Penalty Act Article 1
This Act is formulated to govern the punishment for illegally import or export government controlled articles or taxable articles.
中文原文 懲治走私條例第1條
為懲治私運政府管制物品或應稅物品之進口或出口，特制定本條例。
English translation for reference only; the Chinese text prevails. Not legal advice.