Regulations Governing the Standards and Implementation of the Provisional Seizure or Other Protective Measures Article 2
Where the payable amount of custom duty, delinquent fees, late fees, interest, fines of penalties on the value of goods is over NT500,000, and after the duty memo or penalty notice were delivered but a guarantee was not provided, the Customs shall record the data of duty-payer or penalized person and their payables in computer for control.
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2條
納稅義務人或受處分人應繳關稅、滯納金、滯報費、利息、罰鍰或應追繳之貨價，單計或合計在新臺幣五十萬元以上，且稅款繳納證或處分書送達後尚未取得繳納擔保者，海關應將納稅義務人或受處分人之應繳金額資料鍵入電腦控管。