Regulations Governing the Standards and Implementation of the Provisional Seizure or Other Protective Measures Article 1
The Regulations are prescribed pursuant to Paragraph 3, Article 48 of the Customs Act.
中文原文 海關實施假扣押或其他保全措施裁量基準及作業辦法第1條
本辦法依關稅法第四十八條第三項規定訂定之。