Article 44.

Dutiable imported goods shall be released after the duty has been paid. Except in cases others prescribed in this Act or a guarantee has been filed with and approved by Customs, the imported goods shall be released before duty payment.
Regulations governing the procedure, scope or method of the guarantee, the removal of guarantee liability and other required matters referred to in the preceding paragraph shall be prescribed by the Ministry of Finance.

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責任，義務[U][C][（+for）][+to-v]He admitted his liability for the accident. 他承認自己對這起事故應負責任。

【會計】負債，債務[P]Heavy liabilities forced the company into bankruptcy. 沉重的債務迫使公司破產。

麻煩；累贅Our company thinks that he is an asset rather than a liability. 我們公司認為，他是個資產而不是個累贅。

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