The Smuggling Penalty Act Article 9
Customs officers or other authorized inspectors that knowingly release, or sell, or conceal illegally smuggled contraband for others are subject to a minimum of seven-years fixed-term imprisonment.Persons guilty of attempting to commit the offense as described in the preceding Paragraph are subject to a fine.
中文原文 懲治走私條例第9條
稽徵關員或其他依法令負責檢查人員，明知為走私物品而放行或為之銷售或藏匿者，處七年以上有期徒刑。
前項之未遂犯罰之。
前項之未遂犯罰之。