Regulations Governing the Standards and Implementation of the Provisional Seizure or Other Protective Measures Article 4

After the duty memo or penalty notice were delivered, and the payable amount is over NT500,000, the Customs may request the court for provisional seizure of the property of the duty-payer or penalized person or take other protective measures to the extent that may cover the payable amount without there having been a guarantee provided. However, such action shall not apply in the case where the duty-payer or penalized person has already provided a sufficient guarantee.