Act of Establishment and Administration of Agricultural Technology Parks Article 39

The Customs Anti-smuggling Act and other relevant laws shall apply to any Park Enterprises who are involved in the smuggling, duty evasions or other violations of the laws in connection with their imported or exported goods.
中文原文 農業科技園區設置管理條例第39條
園區事業之輸出入貨品,有私運或其他違法漏稅情事者,依海關緝私條例或其他有關法律之規定處理。

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