Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area Article 45

Any item seized by the competent authorities pursuant to Article 42 above that is classified as a banned item, contraband, or fishing tool used in illegal fishing or fishing yield from illegal fishing shall be confiscated; any fishing tool, fishing yield or other articles seized on the ground of smearing or concealing vessel names, having no vessel name or refusal to stop for inspection may be confiscated; other seized items not involved in any violation of the law may be returned. However, where the person that possesses the aforesaid item is processed by judicial agency on suspicions of criminal activity, related items of evidence shall be processed as well.