The Smuggling Penalty Act Article 11

Punishments for illegal smuggling where there are no applicable provisions in the Customs Anti-smuggling Act or this Act may be determined by applying applicable provisions of the Criminal Code or other relevant laws.
中文原文 懲治走私條例第11條
走私行為之處罰,海關緝私條例及本條例無規定者,適用刑法或其他有關法律。

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