題組內容

三、請將下列各題之英文譯成中文：（每小題 15 分，共 30 分）

⑴ Imported or exported goods, which are involved in smuggling, tax evasion or other violations of law, shall be dealt with in accordance with the provisions of the Customs Anti-smuggling Act or other relevant laws.

詳解提供者：Ocean

涉及走私、逃稅、或違反其他法律之進出口貨物，應依海關緝私條例及相關法律處置。