Article 2
Offenders of illegally import or export controlled articles are subject to a fixed-term imprisonment of 7 years maximum, and may be fined no more than three million New Taiwan Dollars.
Persons guilty of attempting to commit the offense as described in the preceding Paragraph are subject to a fine.
Items and regulations of the controlled articles mentioned in Paragraph 1 are regulated in accordance with the provisions as stipulated in the following Subparagraph promulgated by the Executive Yuan:
1. For the necessity of crime prevention, it is forbidden to transport in or out specific criminal-use artifacts for exchange or as a regular supply.
2. For the necessity of maintaining financial order and trading security, it is forbidden to forge or alter various currencies or to import and export securities.
3. For the necessity of maintaining the health of the citizens, it is forbidden or restricted to import specific articles or articles that originated from specific areas.
4. For the necessity of protecting domestic agriculture industry development, it is forbidden or restricted to import the flora and fauna, or their products, from specific areas, or for certain amounts.
5. For the necessity of complying with treaties and agreements, and fulfilling international obligations, it is forbidden or restricted to import or export specific goods.
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Article 4
Offenders of illegal smuggling who resisted arrest or investigation with arms that cause injuries resulting in death are subject to the death penalty, life imprisonment, or a minimum ten-year fixed-term imprisonment, and may be fined no more than ten million New Taiwan Dollars. Offenders who cause severe injury are subject to life imprisonment, or a minimum ten-year fixed-term imprisonment, and may be fined no more than eight million New Taiwan Dollars.
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Article 13
This Act is effective on the date of promulgation except that Articles amended on May 5, 2006, are to be enacted on July 1, 2006, and Article 2 amended on May 29, 2012, is to be enacted on July 30, 2012.
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