Regulations Governing Coordination & Liaison between Coast Guard Administration and Customs Article 3
The execution of the investigation and prevention of smuggling at trading ports, sea territories, coastlines, estuaries, and non-trading ports shall be carried out in the following principles:1. The customs shall be in charge of any operation taking place at a trading port (including the port area, the mooring location and the water territory in the vicinity ).2. The Coast Guard Administration shall be in charge of any investigation at sea territories, coastlines, estuaries and at non-trading ports. Unless otherwise specified in laws and regulations, the investigation results along with the smuggling goods seized shall be transferred to the customs for further process.While making the necessary disposition for any case discovered by the Coast Guard Administration or the customs within the jurisdiction of the other party, the other party must be immediately notified.
中文原文 海岸巡防機關與海關協調聯繫辦法第3條
通商口岸、海域、海岸、河口及非通商口岸查緝走私工作之執行，應依下列原則辦理：
一、通商口岸（含港區、錨地及其臨近水域）：由海關辦理。
二、海域、海岸、河口及非通商口岸：由海巡機關負責查緝及調查，除法令另有規定外，應將查緝結果，連同緝獲私貨，移送海關處理。
海巡機關或海關於其管轄區域內發現應由他方辦理之案件時，除應為必要之處置外，並即通知他方機關。
一、通商口岸（含港區、錨地及其臨近水域）：由海關辦理。
二、海域、海岸、河口及非通商口岸：由海巡機關負責查緝及調查，除法令另有規定外，應將查緝結果，連同緝獲私貨，移送海關處理。
海巡機關或海關於其管轄區域內發現應由他方辦理之案件時，除應為必要之處置外，並即通知他方機關。