Regulations Governing Coordination & Liaison between Coast Guard Administration and Customs Article 9
Any failure to reach an agreement in the performance of their duties according to laws or in the request of mutual supports by and between the Coast Guard Administration and the customs, shall be referred to the Ocean Affairs Council and the Ministry of Finance for negotiation to agree upon a solution.
中文原文 海岸巡防機關與海關協調聯繫辦法第9條
海巡機關與海關間，依法執行職務或相互請求協助無法獲致協議時，應報由海洋委員會及財政部協商解決。