Customs Anti-smuggling Act Article 21

The owner, manager or holder of the goods or transportation means detained may apply to cancel the detention with the provision of equivalent bonds or other guarantee to the Customs.
中文原文 海關緝私條例第21條
扣押之貨物或運輸工具,得由其所有人、管領人或持有人向海關提供相當之保證金或其他擔保,申請撤銷扣押。

English translation for reference only; the Chinese text prevails. Not legal advice.