Regulations Governing the Standards and Implementation of the Provisional Seizure or Other Protective Measures Article 6
Where the property of the provisional seizure is referred to in Subparagraphs （1）to（4） of Paragraph 1 of the preceding Article may be mortgaged or pledged as collateral to Customs.The collateral amount referred to in the preceding Paragraph shall be based on the amount of bonds or time deposit certificates.
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6條
經假扣押之財產係前條第一項第一款至第四款所定之擔保者，得以假扣押標的物之全部設定擔保予海關。
前項擔保金額以票面所載金額為準。
前項擔保金額以票面所載金額為準。