Regulations Governing Coordination & Liaison between Coast Guard Administration and Customs Article 7

Matters that should be mutually entrusted by and between the Coast Guard Administration and the customs according to laws shall be handled according to relevant provisions set forth in Administrative Procedure Act. To facilitate carrying out the matters entrusted, a relevant operation process flow shall be developed.
中文原文 海岸巡防機關與海關協調聯繫辦法第7條
海巡機關與海關間依法令須相互委託執行之事項,應依行政程序法相關規定辦理,為利執行,並得訂定相關作業流程。

English translation for reference only; the Chinese text prevails. Not legal advice.