Implementation Regulations for Suspension of Release of Goods Infringing on Copyright or Plate Rights by Customs Authorities Article 2
The copyright owner or the plate rights owner who applies, in accordance with paragraph 1 of Article 90bis of the Act, for suspension of release of the imported or exported goods that are suspected of infringing on his/her copyright or plate rights shall post a bond in an amount equivalent to the customs authorities-valued landed cost of imported goods or the F.O.B. price of exported goods to serve as a security for the party whose goods are subject to the suspension of release. In addition, the application shall be submitted in writing to customs authorities at the port where the goods are to be imported or exported indicating therein the following items:1.He/she is the owner of the said copyright or plate rights;2.Descriptions which may sufficiently identify the infringing goods; and3.The fact of infringement.The matters as set forth in Items 1 and 3 of the preceding Paragraph shall be expressly explained.The term "bond" in the first paragraph, could be substitute by the followings：1.Government Bond;2.Bank Time Certificates;3.Credit Co-operative Association Time Certificates;4.General Trust Receipt issued by investment & trust companies with more then one year tenure and5.Lending institution margin.The bonds Listed in the first to fourth item of the preceding Paragraph should be pledged at Customs authorities.
中文原文 海關查扣著作權或製版權侵害物實施辦法第2條
著作權人或製版權人依本法第九十條之一第一項規定對輸入或輸出侵害其著作權或製版權之物申請查扣者，應提供相當於海關核估該進口貨物完稅價格或出口貨物離岸價格之保證金，作為被查扣人因查扣所受損害之賠償擔保，並以書面敘明下列事項，向貨物輸入或輸出地海關申請之：
一、享有著作權或製版權。
二、足以辨認侵害物之描述。
三、侵害事實。
前項第一款及第三款事項應釋明之。
第一項之保證金，得以下列擔保代之：
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。
前項第一款至第四款之擔保，應設定質權於海關。
一、享有著作權或製版權。
二、足以辨認侵害物之描述。
三、侵害事實。
前項第一款及第三款事項應釋明之。
第一項之保證金，得以下列擔保代之：
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。
前項第一款至第四款之擔保，應設定質權於海關。