The enforcement of suppressing smuggling shall be conducted at the commercial ports of the Republic of China, in the waters within 24 nautical miles from shore and in the areas or places where as otherwise provided in this Act or other laws.

For the necessity of suppressing smuggling, Customs may be equipped with vessels, aircrafts, vehicles, arms, ammunition and necessary tools, and the Regulations governing their usage shall be established by the Executive Yuan.
When enforcing the suppression of smuggling, Customs officers may carry arms and ammunition.

For the necessity of suppressing smuggling, Customs may order a vessel, aircraft, vehicle or any other means of transport to stop, turn back or land at a designated place. If such means of transport defies doing so, Customs may open fire upon it, but only for the purpose of preventing it from further moving.

For the necessity of suppressing smuggling, Customs may inspect the import cargoes, export cargoes, through cargoes, transit cargoes, bonded cargoes parcels, baggage, means of transport, warehouses or other places of storage, and the persons concerned at the scene.

Where Customs deems valid that a violation of this Act has taken place, it may survey and search the places in question. To perform the aforesaid survey and searching, however, Customs shall ask the occupant of the place, his/her cohabitant, employees, or neighbors, and local policeman to be present for witness. If the survey or searching is conducted on a vessel, aircraft, vehicle or other means of transport, Customs shall ask its manager to be present for witness.
Where a place referred to in the preceding paragraph belongs to a government agency or public enterprise, the survey or searching shall be conducted jointly with the designated personnel of that agency or enterprise.

Where Customs deems valid that the carriage of an article by a person may well constitute a violation of this Act, it may order that person to hand in the article in question for examination; if that person refuses to do so, Customs may search his/her body. The aforesaid searching shall be accompanied by no less than two Customs officers or a third person other than Customs officer, and the search of female's body shall be conducted by female Customs officer.

For the necessity of suppressing smuggling, Custom may interrogate the suspect, witness and other persons concerned.
A written record shall be taken from the interrogation referred to in the preceding paragraph; provisions of Article 39 to Article 41 of the Criminal Proceeding Code shall apply mutatis mutandis to the particulars to be covered in such written record.

A survey or search shall not be conducted after sunset and before sunrise, unless such action has been started before sunset and it is necessary to continue, or it is found that a violation of this Act is being done.

The process of a survey or search shall be recorded in writing and handed to the person interrogated or the witness at the scene and ask them to sign or seal, after they have read over the record. If the person interrogated or the witness is unable or refuses to sign or seal on the written records, the recording Customs Officer shall take note accordingly.

When enforcing the duty of suppressing smuggling, Customs officers shall wear uniform, badge, or other certificates sufficient to identify themselves.

Where necessary for the suppression smuggling, Customs may request military or police authorities, or other relevant agencies to provide assistance.
In places other than commercial ports, military or police authorities may take anti-smuggling actions on their own if they find a violation of this Act. However, the results of their actions, together with the cargoes seized, shall be transferred to Customs for disposal.

Where suspicious criminals are found in the anti-smuggling actions conducted by Customs, or by military or policy authorities as they assist Customs or on their own take anti-smuggling actions pursuant to the preceding Article, the case shall be immediately transferred to the competent authority for disposal according to relevant laws.