Regulations Governing Coordination & Liaison between Coast Guard Administration and Customs Article 5
For the purpose of smuggling prevention and investigation, the customs may request assistance from the Coast Guard Administration, and the Coast Guard Administration shall not reject the request without justified reasons.If any suspect is found in the course of smuggling investigation by the customs, or while the Coast Guard Administration acting as a supportive party, the suspect shall be immediately transferred to a competent authority for further disposition.
中文原文 海岸巡防機關與海關協調聯繫辦法第5條
海關因緝私需要，得請求海巡機關協助，海巡機關非有正當理由，不得拒絕。
海關執行緝私，或海巡機關協助緝私，發現有犯罪嫌疑者，應立即依法移送主管機關處理。
海關執行緝私，或海巡機關協助緝私，發現有犯罪嫌疑者，應立即依法移送主管機關處理。