Fighting against smuggling and illicit entry/exit, the personnel of the Coast Guard shall any suspect they discover in the course of duty to the authorities.

【104 警察人員考試四等考試-水上警察人員類別輪機組】中華民國憲法與水上警察專業英文第30題：Fighting against smugg… 答案與詳解

hand over 意為「移交、交付」，hand over sb to the authorities 正是「將某人移交主管機關」的標準用法，完全符合海巡查緝走私偷渡後的處置程序。