Regulations Governing the Standards and Implementation of the Provisional Seizure or Other Protective Measures Article 5
The sufficient guarantee referred to in preceding Article means cash or following items, its value equivalent to the customs duty, delinquent fees, late fees, interest, fines or penalties on the value of the goods owed:（1）Bonds issued by the government.（2）Time deposit certificates issued by a bank.（3）Time deposit certificates issued by a credit cooperative.（4）A one-year or more common trust certificate issued by a trust and investment company.（5）A guarantee provided by a financial institution.（6）Any other property approved by the Ministry of Finance which is easy for sale and custody, and free from any dispute over proprietary rights.The guarantee furnished in any of the forms specified in Subparagraphs（1）to（4）and（6）in the preceding Paragraph shall be mortgaged or pledged to Customs.
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5條
前條所稱相當擔保，指除現金外，相當於欠繳應繳關稅、滯納金、滯報費、利息、罰鍰或應追繳之貨價金額之下列擔保：
一、政府發行之公債。
二、銀行定期存單。
三、信用合作社定期存單。
四、信託投資公司一年以上普通信託憑證。
五、授信機構之保證。
六、其他經財政部核准，易於變價及保管，且無產權糾紛之財產。
前項第一款至第四款及第六款之擔保，應依法設定抵押權或質權於海關。
一、政府發行之公債。
二、銀行定期存單。
三、信用合作社定期存單。
四、信託投資公司一年以上普通信託憑證。
五、授信機構之保證。
六、其他經財政部核准，易於變價及保管，且無產權糾紛之財產。
前項第一款至第四款及第六款之擔保，應依法設定抵押權或質權於海關。