The Smuggling Penalty Act Article 12
Trafficking contraband from Mainland China into the Taiwan area, or trafficking contraband from the Taiwan area to Mainland China are considered the same as smuggling contraband in/out of the country. Provisions of this Act are applicable for judgment.
中文原文 懲治走私條例第12條
自大陸地區私運物品進入臺灣地區，或自臺灣地區私運物品前往大陸地區者，以私運物品進口、出口論，適用本條例規定處斷。