Money Laundering Control Act Article 15

If the Customs discovers an item that has not been declared in accordance with the provisions of paragraph 1 or paragraph 2 of the preceding Article or has been falsely declared, the item shall be detained by the Customs. However, if the detained item is an item specified in paragraph 1, subparagraph 1 of the preceding Article, its owner, administrator or holder may apply to the Customs with a sufficient deposit to allow the detention to be cancelled and return the item.
中文原文 洗錢防制法第15條
海關查獲未依前條第一項或第二項規定申報或申報不實之物,應予扣留。
但該扣留之物為前條第一項第一款之物者,其所有人、管領人或持有人得向海關申請提供足額之保證金,准予撤銷扣留後發還之。

English translation for reference only; the Chinese text prevails. Not legal advice.