Customs Act Article 11
I. Security or guarantee or deposit money set forth in this Act may be provided as in the following ways: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.A one-year or more common trust certificate issued by an investment and trust company.6. A guarantee provided by a financial institution.7. Any other property approved by the MOF which is easy for sale and custody, and free from any dispute over proprietary rights.II.The guarantee furnished in any of the forms specified in Subparagraphs 2 to 5 and 7 in the preceding paragraph shall be mortgaged or pledged to Customs.
中文原文 關稅法第11條
依本法提供之擔保或保證金，得以下列方式為之：
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。