Customs Administration would like to point out that useful information is the key to a successful investigation. Many recent allegations or reported cases have been found to lack concrete details. The lack of information could cause Customs investigations to fail. In order to increase the possibility of starting a case and preventing violations,  allegations that do not provide specific evidence or only provide evidence based on public information collected from the internet shall not be accepted.  
Customs Administration states that in accordance with “The Directions Governing Customs Processing of Informant Reports on Smuggling and Duty Evasion”, the informant should provide contact information (name, ID, address or telephone number), information of the alleged violator (name, ID, or business number, address, etc.), method of alleged smuggling or duty evasion (name and quantity of commodity involved, cargo information, etc.), and other information that could assist the investigation (transaction certificate, shipping documents or other relevant documents).
Customs Administration would like to emphasize that, in order to implement effective border inspections, anyone who files an allegation or makes a report to Customs is required to present evidence of smuggling or duty evasion and the details of the suspected person or business. If you have further questions, feel free to contact 0800-003131 or e-mail to customs@customs.gov.tw for more information.

Phone: (02)2550-5500 ext.2956