Customs Anti-smuggling Act Article 49-1

Ⅰ.Where neither goods owned by a person subject to a disposition have been detained, nor proper security has been provide by that person, Customs may, for preventing the person from evading the execution through hiding or transferring properties, after the delivery of the disposition notice, ask the court to conduct a provisional attachment or injunction without providing guarantees. However, if the person subject to the disposition has provided sufficient guarantee, Customs shall apply for the cancellation or exemption from the provisional attachment or injunction.Ⅱ.The provisions of Articles 9 and 48 of the Customs Act shall apply mutatis mutandis to the fines imposed under this Act.
中文原文 海關緝私條例第49-1條
受處分人未經扣押貨物或提供適當擔保者,海關為防止其隱匿或移轉財產以逃避執行,得於處分書送達後,聲請法院假扣押或假處分,並免提擔保。
但受處分人已提供相當財產保證者,應即聲請撤銷或免為假扣押或假處分。
關稅法第九條及第四十八條規定,於依本條例所處之罰鍰準用之。

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