Regulations Governing the Management of Import/Export Clearance for Transportation means Article 12
A carrier shall submit a guarantee deposit of TWD 50,000 to the Customs to complete the registration within a period of ten days from the date following the date which the registration is approved.Upon receiving a notice of adjustment of the guarantee deposit amount issued by the Customs, a carrier shall claim or make up the shortfall within one month 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 property approved by the Ministry of Finance which is easy for sale and custody, and 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 運輸工具進出口通關管理辦法第12條
運輸業經核准登記之翌日起十日內應向海關繳納保證金新臺幣五萬元，以完成登記。
保證金數額調整時，運輸業應於海關通知之翌日起一個月內領回或補繳其差額。
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。
保證金數額調整時，運輸業應於海關通知之翌日起一個月內領回或補繳其差額。
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。