懲治走私條例

本條例是為了懲治私運政府管制物品或應稅物品的進口或出口而制定。

公務員、軍人包庇走私者的，處無期徒刑或七年以上有期徒刑；前項未遂犯也處罰。

If this Act and the Customs Anti-Smuggling Act do not provide a penalty for smuggling, Criminal Code or other relevant laws apply.

從大陸地區私運物品進入臺灣地區，或從臺灣地區私運物品前往大陸地區，會被當作私運物品進口或出口，並依本條例處斷。

This provision says the statute takes effect on the date it is promulgated, except for two earlier amended texts that took effect on their own stated dates.

Smuggling controlled goods into or out of the country is punishable by up to 7 years in prison and a fine of up to TWD 3 million. Attempted offenses are also punishable, and the Executive Yuan must announce the controlled items and control methods.

Anyone who transports, sells, or conceals smuggled goods covered by the previous article’s first paragraph is punishable by up to five years’ imprisonment, detention, or a fine of up to NTD 1.5 million; attempted offences are also punishable.

If a smuggling offender uses weapons to resist arrest or inspection and causes death or serious injury, the provision imposes severe imprisonment penalties and may add a fine.

A person who commits smuggling and then leads a crowd to resist arrest or inspection with weapons, or threatens customs or other legally responsible inspectors, faces life imprisonment or at least 7 years’ imprisonment, and may also be fined up to NT$5 million.

犯走私罪且有列舉行為之一的人，會被判三年以上十年以下有期徒刑，並可併科新臺幣五百萬元以下罰金。

People serving on public transport vehicles must notify customs or other inspectors if they know about smuggling; failing to do so can lead to imprisonment, detention, or a fine.

Deleted provision.

Knowing release, sale, or concealment of smuggled goods by customs or inspection personnel is punishable by at least seven years’ imprisonment; attempts are also punished.