These Regulations are formulated pursuant to Paragraph 2, Article 12 of the Coast Guard Act to facilitate the coordination and liaison between the Coast Guard organizations (hereinafter referred to as the Coast Guard Administration) and the customs regarding the investigation and prevention of smuggling at trading ports, sea territories, coastlines, estuaries, and non-trading ports.

The customs referred to in these Regulations include Customs Administration, Ministry of Finance and its subordinate customs offices.

The execution of the investigation and prevention of smuggling at trading ports, sea territories, coastlines, estuaries, and non-trading ports shall be carried out in the following principles:
1. The customs shall be in charge of any operation taking place at a trading port (including the port area, the mooring location and the water territory in the vicinity ).
2. The Coast Guard Administration shall be in charge of any investigation at sea territories, coastlines, estuaries and at non-trading ports. Unless otherwise specified in laws and regulations, the investigation results along with the smuggling goods seized shall be transferred to the customs for further process.
While making the necessary disposition for any case discovered by the Coast Guard Administration or the customs within the jurisdiction of the other party, the other party must be immediately notified.

Any request of assistance between the Coast Guard Administration and the customs shall be made in writing with the exception of an emergency. If the request is made in any form other than in writing, a later submittal of written information shall be followed.

For the purpose of smuggling prevention and investigation, the customs may request assistance from the Coast Guard Administration, and the Coast Guard Administration shall not reject the request without justified reasons.
If any suspect is found in the course of smuggling investigation by the customs, or while the Coast Guard Administration acting as a supportive party, the suspect shall be immediately transferred to a competent authority for further disposition.

Liaison should be established between the Coast Guard Administration and customs in exchange of intelligence and information. Both parties shall maintain mutual contacts and share the resources, and notify each other in case of any emergency or major incident.

Matters that should be mutually entrusted by and between the Coast Guard Administration and the customs according to laws shall be handled according to relevant provisions set forth in Administrative Procedure Act. To facilitate carrying out the matters entrusted, a relevant operation process flow shall be developed.

Expenditures required for providing the support as requested by either the Coast Guard Administration or the customs shall be paid from the budget prepared by the party which made the request.

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.

These Regulations shall come into force as of the date of promulgation.