財政部民國108年9月12日台財關字第1081012957號

報運貨物進口，經驗明來貨與原申報不符，涉有違反其他法律規定並認屬嚴重影響國內政治、經濟、社會、環保或國際形象，得依「海關緝私條例」第37條第1項規定沒入貨物

MINISTRY OF FINANCE Order is hereby given, for the stipulation that a false declaration of imported goods involves with violation of any other laws and is regarded as a serious impact on the domestic politics, economics, society, environmental protection or international images, customs may confiscate the cargoes according to Paragraph 1 of Article 37 of "Customs Anti-smuggling Act"