Regulations Governing the Standards and Implementation of the Provisional Seizure or Other Protective Measures Article 8
For taking provisional seizure or other protective measures to secure taxes, late fees, interest or fines leviable and collectable according to other laws and regulations concerned, the Customs shall apply mutatis mutandis to the Regulations.
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8條
海關代徵之稅捐、滯納金、利息或違章罰鍰應實施假扣押或其他保全措施者，準用本辦法有關規定辦理。