財政部民國112年11月8日台財關字第1121027090號

報運貨物進口，經驗明來貨與原申報不符，涉有違反相關機關主管法律規定，且嚴重影響國內政治、經濟、社會、環保或國際形象，應依「海關緝私條例」第37條第1項規定沒入或併沒入貨物

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