Regulations Governing the Customs Management of Freight forwarders Article 14
The forwarder shall be responsible for making all payments arising from all taxes, duty, fees or fines. The Customs may directly deduct any past due payment from the guarantee deposit provided by the respective forwarder if the said forwarder fails to make the payment in time, and the forwarder shall be responsible to pay for any balance if the guarantee deposit amount is insufficient to cover the said payment.If a deduction from guarantee deposit mentioned in the preceding paragraph is made, the respective forwarder shall replenish the guarantee deposit within 30 days from the date following the date of replenishment notice issued by the Customs.
中文原文 海關管理承攬業辦法第14條
承攬業於其應繳之稅款、規費或罰款，如延不繳納時，海關得將其保證金抵繳，不敷抵繳部分，仍應負責於限期內清繳。
前項保證金經抵繳後，海關通知補足差額者，承攬業應於補足差額書面通知送達之翌日起三十日內補繳保證金。
前項保證金經抵繳後，海關通知補足差額者，承攬業應於補足差額書面通知送達之翌日起三十日內補繳保證金。