Regulations Governing Coordination & Liaison between Coast Guard Administration, Executive Yuan and Police, Immigration, & Fire Organizations Article 3

If a transfer to the police department for further investigation is warranted in the course of attending the investigation of other alleged criminal activities as defined in the second subparagraph of the first paragraph in Article 2 herein, the Coast Guard shall forthwith take necessary dispositions including blocking off the scene of crime and complete the transfer form of report of criminal activities, then submit the transfer notice together with related information to the local police department for further investigation.
中文原文 海岸巡防機關與警察移民及消防機關協調聯繫辦法第3條
海巡機關於管轄區內受理前條第一項第二款之其他涉嫌犯罪案件必須移由警察機關調查時,應即為封鎖現場等必要之處置並填具受理報案移辦單,併同案件相關資料,移由當地之警察機關調查。

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