Regulations Governing the Certification and Management of the Authorized Economic Operators Article 4
The security referred to in the Regulations shall be provided in one of the following forms:1. Cash.2. Bonds issued by the government.3. Time deposit certificates issued by a bank.4. Time deposit certificates issued by a credit cooperative.5. An one-year or more common trust certificate issued by a trust and investment company.6. A guarantee provided by a financial institution.7. Any other property approved by Ministry of Finance which is easy for cashing and custody, and free from any dispute over proprietary rights.The security furnished in any of the forms specified in Subparagraphs 2 to 5 and 7 in the preceding paragraph shall be mortgaged or pledged to the Customs.
中文原文 優質企業認證及管理辦法第4條
依本辦法規定提供之稅費擔保，以下列方式為之：
一、現金。
二、政府發行之公債。
三、銀行定期存單。
四、信用合作社定期存單。
五、信託投資公司一年以上普通信託憑證。
六、授信機構之保證。
七、其他經財政部核准，易於變價及保管，且無產權糾紛之財產。
前項第二款至第五款及第七款之擔保，應依法設定抵押權或質權於海關。
一、現金。
二、政府發行之公債。
三、銀行定期存單。
四、信用合作社定期存單。
五、信託投資公司一年以上普通信託憑證。
六、授信機構之保證。
七、其他經財政部核准，易於變價及保管，且無產權糾紛之財產。
前項第二款至第五款及第七款之擔保，應依法設定抵押權或質權於海關。