Regulations Governing the Standards and Implementation of the Provisional Seizure or Other Protective Measures Article 3
For the purpose of securing customs duty, delinquent fees, late fees, interest, fines or penalties on the value of the goods, the Customs may request tax collection authorities to provide information including the income tax application, the tax registration, and other property data of the duty-payer or the penalized person.
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3條
海關為保全關稅、滯納金、滯報費、利息、罰鍰或應追繳之貨價需要，得請求稅捐稽徵機關協助提供納稅義務人或受處分人之所得申報、稅籍或其他財產資料。