Customs Anti-smuggling Act Article 51
Where duties and fines are not paid pursuant to the preceding article and there is no security or detained goods for deduction or for sale, or the value of security or goods is not enough for liquidating the duties and fines, the case shall be referred to relevant authorities for compulsory execution, and Customs may suspend the person subject to the disposition from declaring import or export at any commercial ports until those duties and fines are paid off.
中文原文 海關緝私條例第51條
未依前條規定繳納稅款及罰鍰而無保證金抵付，亦無扣押物或擔保品足以變價取償，或抵付、變價取償尚有不足者，移送強制執行；海關並得停止受處分人在任何口岸報運貨物進口、出口，至稅款及罰鍰繳清之日止。