Regulations Governing the Customs Management of Freight forwarders Article 6
A forwarder shall submit a guarantee deposit as followings to the Customs to complete the registration within a period of ten days from the date following the date on which the registration is approved:1. The sea forwarder shall submit a guarantee deposit of TWD 500,000; the Security and Safety AEO (AEOS) shall submit a guarantee deposit of TWD 250,000.2. The air forwarders shall submit a guarantee deposit of TWD 100,000; the AEOS shall submit a guarantee deposit of TWD 50,000.After the registration is completed, the amount of deposit shall be adjusted by the Customs in accordance with the following provision if the sea forwarder violates these Regulations, Regulations Governing the Management of Customs Clearance for Transited and Transshipment Goods or Customs Anti-smuggling Act and the accumulated fine has reached NTD400,000 within the same year; or if the air forwarder violates the identical Regulations or Act and the accumulated fine has reached NTD80,000 within the same year:1. The amount of guarantee deposit for a sea forwarder shall be NTD 800,000.2. The amount of guarantee deposit for an air forwarder shall be NTD 200,000.Upon receiving a notice of adjustment of the guarantee deposit amount issued by the Customs, a forwarder shall claim or make up the shortfall within 30 days from the date following the date on which such notice is served.In addition to cash, payment for the said guarantee deposit may be made with the followings: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; or6. Any other properties approved by the Ministry of Finance, which are easy for sale and management as well as 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 the Customs.
中文原文 海關管理承攬業辦法第6條
承攬業經核准登記之翌日起十日內，應依下列規定向海關繳納保證金，以完成核准登記：
一、海運承攬業應繳納保證金新臺幣五十萬元；其為安全認證優質企業者，應繳納保證金新臺幣二十五萬元。
二、空運承攬業應繳納保證金新臺幣十萬元；其為安全認證優質企業者，應繳納保證金新臺幣五萬元。
經完成核准登記後，海運承攬業者於同一年度內違反本辦法、轉運及轉口貨物通關管理辦法或海關緝私條例規定，經海關裁處罰鍰合計達新臺幣四十萬元者；空運承攬業者於同一年度內違反本辦法、轉運及轉口貨物通關管理辦法或海關緝私條例規定，經海關裁處罰鍰合計達新臺幣八萬元者，海關應依下列規定調整其保證金：
一、海運承攬業保證金調高為新臺幣八十萬元。
二、空運承攬業保證金調高為新臺幣二十萬元。
前二項保證金數額調整時，承攬業應於海關通知到達之翌日起三十日內領回或補繳其差額。
第一項保證金，除以現金繳納外，得以下列方式提供：
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、海運承攬業應繳納保證金新臺幣五十萬元；其為安全認證優質企業者，應繳納保證金新臺幣二十五萬元。
二、空運承攬業應繳納保證金新臺幣十萬元；其為安全認證優質企業者，應繳納保證金新臺幣五萬元。
經完成核准登記後，海運承攬業者於同一年度內違反本辦法、轉運及轉口貨物通關管理辦法或海關緝私條例規定，經海關裁處罰鍰合計達新臺幣四十萬元者；空運承攬業者於同一年度內違反本辦法、轉運及轉口貨物通關管理辦法或海關緝私條例規定，經海關裁處罰鍰合計達新臺幣八萬元者，海關應依下列規定調整其保證金：
一、海運承攬業保證金調高為新臺幣八十萬元。
二、空運承攬業保證金調高為新臺幣二十萬元。
前二項保證金數額調整時，承攬業應於海關通知到達之翌日起三十日內領回或補繳其差額。
第一項保證金，除以現金繳納外，得以下列方式提供：
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。