Regulations Governing the Management of Import/Export Clearance for Transportation means｜第 12 條｜關務｜Regulation｜In Force
第 二 章/第 一 節｜財政部｜v1.0
Last Amended: 2023-05-22
A carrier shall submit a guarantee deposit of TWD 50,000 to the Customs to complete the registration within a period of ten days from the date following the date which the registration is approved. Upon receiving a notice of adjustment of the guarantee deposit amount issued by the Customs, a carrier shall claim or make up the shortfall within one month from the date following the date on which such notice is served. In addition to cash, payment for the said guarantee deposit may be made with the followings: 1. Bonds issued by the government; 2. Time deposit certificates issued by a bank; 3. Time deposit certificates issued by a credit cooperative; 4. A one-year or more common trust certificate issued by a trust and investment company; 5. A guarantee provided by a financial institution; or 6. Any other property approved by the Ministry of Finance which is easy for sale and custody, and free from any dispute over proprietary rights. The guarantee furnished in any of the forms specified in Subparagraphs（1）to（4）and （6）in the preceding paragraph shall be mortgaged or pledged to the Customs.