海關緝私條例

海關依本條例規定，負責查緝私運貨物進出口。

海關在有正當理由認為違規已發生時，可以對關係場所進行勘驗或搜索。

海關在有正當理由時，可以要求當事人交驗身上攜帶的物件；若拒絕，海關可以搜索其身體。

海關在緝私需要時，可以詢問嫌疑人、證人及其他關係人；詢問後應製作筆錄。

勘驗、搜索不得在日沒後日出前進行；但有特定例外。

勘驗或搜索時，執行人要製作筆錄，讓被詢問人或在場證人閱覽後共同簽名或蓋章；如果有人不能或拒絕簽名蓋章，筆錄製作人要記明原因。

海關關員在執行緝私職務時，應穿著制服、佩戴徽章，或出示可證明身分的其他憑證。

必要時，海關緝私可請軍警及其他有關機關協助；軍警機關在非通商口岸發現違反本條例的情形時，可以直接查緝，但要把查緝結果和緝獲私貨移送海關處理。

海關或軍警機關在緝私或查緝時，若發現犯罪嫌疑，應立即依法移送主管機關處理。

海關查獲有違反本條例情事的貨物時，應予扣押；如貨物是在運輸工具內查獲且情節重大，海關得為繼續勘驗與搜索而扣押該運輸工具，但只能限於足供勘驗與搜索的時間。

海關可以扣押依本條例應受或得受沒入處分的船舶、航空器、車輛或其他運輸工具。

If seized goods or transport equipment are hard to move or store, customs may seal them and let the owner, custodian, or holder keep them on bond, or give them to a local public agency for safekeeping.

This provision defines “通商口岸” as a port, airport, or market town that the government has opened to foreign trade and that has customs.

海關在案件確定前，對無法依前條處理或有腐敗、毀損之虞的扣押物，可以公告變賣並保管價金，或直接送交有關機關處理；也可以酌留樣品或拍照存證，對易生危險的扣押物可以毀棄。

被扣押的貨物或運輸工具，所有人、管領人或持有人可以向海關提供相當的保證金或其他擔保，申請撤銷扣押。

扣押時，原則上要交付扣押收據，並記明扣押物資訊；扣押物還要加封緘或作其他標識，並由扣押機關或關員蓋印。

If a ship, aircraft, vehicle, or other transport tool disobeys Article 8, the person in charge is fined NT$60,000 to NT$120,000; if it is found to have mainly carried contraband, the transport tool is confiscated.

未經允許擅自駛入非通商口岸的船舶、航空器、車輛或其他運輸工具，會被沒入；但如屬不可抗力或其他正當理由，且經管領人函報並由當地主管機關核實證明，則不適用。

若在沿海二十四海里內，或被追緝後逃出界外，並為避免被緝獲而把貨物或相關文件毀壞或丟入水中，管領人和行為人各罰新臺幣3萬到15萬元，並且可能沒入船舶。

向運輸私運貨物進出口的人傳送走私相關訊號或消息者，會被處新臺幣三萬元以下罰鍰。

用船、機、車或其他運輸工具私運貨物進口、出口、起岸或搬移的，對管領人處新臺幣5萬元以上50萬元以下罰鍰；若運送業者有包庇、唆使或其他不正當方式，還可能停止該運輸工具結關出口30天以內；若運輸工具主要用來載運槍砲、彈藥或毒品，將被沒入。

未經許可、且在通商口岸正當卸貨地點之外擅自卸下貨物或自用物品的，會被處罰鍰，並可能被沒入；幫忙轉載、放置、收受或裝卸的人，也按前項處罰。

Deleted provision.

This provision defines smuggling import or export as moving goods across the border without customs declaration while evading inspection, duties, or regulation.

This provision is deleted.

If cargo on a ship, aircraft, vehicle, or other transport tool has certain document-listing defects and customs confirms there is no cargo transport contract document, the transport operator, the cargo owner, or both may be punished depending on responsibility.

If imported or transshipment goods do not match the listed shipping or transport documents, customs confiscates the goods; proven misloading is exempt.

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If certain goods or containers under customs control are altered, moved, carried, relabeled, or unsealed without authorization, a fine of NT$6,000 to NT$60,000 applies and customs may order correction.

This provision fines people who import, export, run, unload, transport, receive, hide, buy, sell on commission, hire, or induce others to deal with smuggled goods, and it confiscates the smuggled goods; a person who did not know the goods were smuggled may be exempt if customs confirm that fact.

Import or export cargo declarations involving false or other unlawful conduct can be fined, and the cargo may also be confiscated.

郵遞信函或包裹內若有應課關稅貨物或管制物品，而且封皮未正確記載內容，並且查明有走私或逃避管制情事時，貨物或物品得被沒入，並通知進口收件人或出口寄件人。

旅客出入國境時，若攜帶應稅貨物或管制物品而未申報或規避檢查，貨物會被沒入，並可能依相關條文處罰。

報運的進出口貨物若屬非真品平行輸入，且侵害專利、商標或著作權，會被處以不超過貨價三倍的罰鍰，並沒入貨物。

This article defines “import or export of cargo” as declaring goods to customs under customs and related laws and moving them through a customs port for import or export.

If a person holds certain unsigned blank documents that can be used as import invoices and were mailed or carried into the country or held domestically, the holder may be fined up to NT$30,000 and the document is confiscated.

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報關業者、貨主，以及運輸業或倉儲業，若明知內容不實而要求或自行登載、證明進出口貨物相關文件上的不實事項，會被罰鍰。

海關在認有進口或出口違法嫌疑時，可以通知進口商、出口商、貨主或收貨人送驗相關單據，並查閱或抄錄相關帳簿、信件或發票簿。

Using improper means to seek tax exemption, tax reduction, or a refund, resulting in tax evasion or an over-refund, can lead to a fine of up to five times the evaded or over-refunded amount, and the goods may also be confiscated.

有違反本條例情事者，除依相關規定處罰外，還要追徵漏稅或沖退的稅款；但自情事發生滿五年後，不得再追徵或處罰。

If a fine or other punitive disposition is already final, repeat violations can lead to a higher fine.

If a fineable act under this statute is minor, the penalty may be reduced or waived. The Ministry of Finance sets the standards for what counts as minor and for reduction or waiver.

依本條例裁處沒入的貨物或物品，不限於受處分人所有的物品。

符合條件的報關錯誤更正或主動陳報者，在更正或陳報範圍內可免予處罰，但有補稅時仍須加計利息一併繳納。

海關可命受處分人負擔沒入貨物或物品之全額處理費用，但以費用超過財政部公告金額且屬適當處理者為限。

海關在本條例處分的緝私案件中，應製作處分書並送達受處分人。

受處分人或利害關係人可以在收到處分書後30日內，依規定格式書面向原處分海關申請復查；海關原則上應在收到申請後2個月內作成復查決定書，必要時可延長一次、最多再延長2個月，並應通知當事人；復查決定書正本應在決定後15日內送達受處分人。

不服復查決定的人可以依法提起訴願和行政訴訟；若經確定應退還稅款，海關須在確定翌日起10日內退還，並按日加計利息一併退還。

Deleted provision.

Customs may ask a court for provisional attachment or disposition after serving the penalty decision if the punished person has not had goods seized or provided proper security; if equivalent security is provided, customs should immediately seek withdrawal or avoid those measures.

If a fine is calculated based on the goods’ value, imported goods are valued using the dutiable price and exported goods using the FOB price.

If the punished person does not pay the tax and fine within 30 days after receiving the customs notice, payment may be satisfied with a bond or by selling seized or pledged property. Any surplus is returned, and any shortfall is pursued. The sale must be by auction and the punished person must be notified five days before the auction.

如果未繳稅款與罰鍰，且沒有足夠保證金、扣押物或擔保品可抵付，案件會移送強制執行；海關也可停止受處分人在各口岸報運貨物進出口，直到稅款與罰鍰繳清。

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沒入處分確定後，受處分人繳納稅捐後，可以申請按核定貨價備款購回某些貨物或物品。

This provision says the条例 takes effect on the day it is published.

Customs anti-smuggling enforcement applies at ROC treaty ports, in waters within 24 nautical miles of the coast, and in other areas or places allowed by this ordinance or other laws.

海關可因緝私需要配置艦艇、航空器、車輛、武器、彈藥及必要器械；相關使用辦法由行政院訂定。海關關員執行緝私職務時，也可以佩帶武器、械彈。

海關在緝私需要時，可以命令船舶、航空器、車輛或其他運輸工具停駛、回航，或在指定地點降落；不遵照者，海關可以射擊，但目的只能是阻止繼續行駛。

海關為緝私需要，得檢查指定的貨物、運輸工具、倉庫、場所及現場關係人。

Chapter 1 is the general provisions chapter.

Chapter heading only: “扣押” (seizure). No operative rule is stated in this text.

This chapter is about penalties.

This is a chapter heading for disposal procedure.

This chapter is titled “Execution.”

This is a chapter heading for supplementary provisions.

Chapter 2 heading: 「查緝」.