Regulations Governing the Standards and Implementation of the Provisional Seizure or Other Protective Measures Article 7
The Customs shall revoke the provisional seizure or cancel other protective measures under the following circumstances:（1）Sufficient guarantee has been provided.（2）The duty memo or penalty notice has been revoked or changed to the extent that the amount less than NT$500,000 in an administrative remedial proceeding.（3）The corporate organization has been dissolved, canceled or nullified its registration under related laws and has completed its liquidation, and has no remaining assets or properties to pay off tax arrears and fines.（4）The duties, taxes, and fines have been allocated in accordance with settlement or bankruptcy procedure of the Bankrupt Law.
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7條
辦理假扣押或其他保全措施之案件，有下列情形之一者，應撤銷其假扣押或解除各項保全措施：
一、已提供於應追補金額之相當擔保。
二、經行政救濟撤銷原處分，或變更原處分後致應追補金額低於第四條規定。
三、公司組織已依法解散、撤銷或廢止登記，並經合法清算完結，且無剩餘財產可資抵繳欠稅及罰鍰。
四、已依破產法規定之和解或破產程序分配完結。
一、已提供於應追補金額之相當擔保。
二、經行政救濟撤銷原處分，或變更原處分後致應追補金額低於第四條規定。
三、公司組織已依法解散、撤銷或廢止登記，並經合法清算完結，且無剩餘財產可資抵繳欠稅及罰鍰。
四、已依破產法規定之和解或破產程序分配完結。