Foreign Exchange Control Act Article 11
Passengers or service personnel of a transportation vehicle who carry foreign currency into and out of the country shall report to the customs; related measures will be set forth by the Ministry of Finance jointly with the Central Bank of the Republic of China.
中文原文 管理外匯條例第11條
旅客或隨交通工具服務之人員，攜帶外幣出入國境者，應報明海關登記；其有關辦法，由財政部會同中央銀行定之。