Customs Act Article 44
I. Dutiable imported goods shall be released after the duty has been paid. However, if prescribed by other provisions in this Act or if a security has been filed with and approved by Customs, the imported goods shall be released before duty payment. II.Regulations governing the procedure, scope or method of the security, the removal of guarantee liability and other required matters referred to in the preceding paragraph shall be prescribed by the MOF.
中文原文 關稅法第44條
應徵關稅之進口貨物，應於繳納關稅後，予以放行。
但本法另有規定或經海關核准已提供擔保者，應先予放行。
前項提供擔保之手續、擔保之範圍或方式、擔保責任之解除及其他應遵行事項之辦法，由財政部定之。
但本法另有規定或經海關核准已提供擔保者，應先予放行。
前項提供擔保之手續、擔保之範圍或方式、擔保責任之解除及其他應遵行事項之辦法，由財政部定之。