Regulations Governing the Customs Management of Import and Export Warehouses Article 27
The Customs shall be entitled to deduct any or all unpaid duty payments, fees and charges, or penalty fines of the warehouse operator from the guarantee bond of the operator.The warehouse operator is obliged to remit payment for any shortfall in the guarantee bond amount due to the deduction implemented as stated in the foregoing paragraph within one month from the second day after receiving the official Customs notice.
中文原文 海關管理進出口貨棧辦法第27條
貨棧業者有欠繳稅款、規費或罰鍰時，海關得就其所繳保證金抵繳。
保證金因前項抵繳而不足時，貨棧業者應於海關通知之翌日起一個月內補繳其差額。
保證金因前項抵繳而不足時，貨棧業者應於海關通知之翌日起一個月內補繳其差額。