The Coast Guard Act Article 10
As regards their fight against smuggling, the personnel of the Coast Guard shall hand over to the customs the findings of their investigation work and whatever smuggled goods they have seized.As regards their fight against smuggling, illicit entry/exit and any other criminal investigations, the personnel of the Coast Guard shall hand over any suspect they discover in the course of duty to a competent authority pursuant to the law.
中文原文 海岸巡防法第10條
海巡機關人員執行查緝走私職務，應將查緝結果，連同緝獲私貨，移送主管機關處理。
海巡機關人員執行查緝走私、防止非法入出國及其他犯罪調查職務，因而發現犯罪嫌疑者，應依法移送主管機關辦理。
海巡機關人員執行查緝走私、防止非法入出國及其他犯罪調查職務，因而發現犯罪嫌疑者，應依法移送主管機關辦理。