Article 48.

In case of a default on the payment of customs duty, delinquent fees, late fees, interest, fines or penalties on the value of the goods by the duty-payer or the penalized person, Customs may notify the relevant authorities to prohibit the duty-payer or the penalized person from transferring, or creating other rights on, the property within the extent of his or her liability. Where the defaulter is a profit-seeking enterprise, Customs may advise the relevant authority to further restrain it from causing a reduction in capital or canceling registration.
Where the cargo of a duty-payer or a person liable to a penalty has not been seized, nor has the necessary security been provided, Customs may, after the delivery of the duty memo or penalty notice, request the court for a personal seizure of his or her property or take other protective measures to the extent that may cover the duty, delinquent fee or fine payable without there having been a guarantee provided, in order to prevent duty-payer or a person liable to a penalty form evading compulsory execution through hiding or transferring his or her property. However, such action shall not apply in the case where the duty-payer or penalized person has already provided a sufficient guarantee.
Regulations governing the standards and implementation of the provisional seizure or other protective measures referred to in the preceding paragraph shall be prescribed by the Ministry of Finance.
The provisions set forth in Articles 242, 243 and 244 of the Civil Code shall apply mutatis mutandis to the levy of customs duty.
the Ministry of Finance may request, the National Immigration Agency of the Ministry of Interior to restrict the duty-payer, person liable to a penalty or the responsible person or representative or the executive of an enterprise from leaving this country, who fails to pay the final and conclusive customs duties, fines or collection tax after the payment deadline, and the amount over NT$1,000,000 for the individual or over the amount of NT$2,000,000 for the profit-seeking enterprise; as well as before the conclusion of procedures for administrative remedies, if the amount is over NT$1,500,000 for the individual, and the amount is over NT$3,000,000 for the profit-seeking enterprise,
When the Ministry of Finance requests, the National Immigration Agency of the Ministry of Interior, to restrict the said duty-payer or person liable to a penalty from leaving this country, it shall also simultaneously notice the said duty-payer or person liable to a penalty in writing with the reasons and the provision of procedures for administrative remedies and the service of process of the notification aforementioned must be applied in accordance with related laws.
If Customs fail to carry out the preceding Paragraph 1 or Paragraph 2, the Ministry of Finance may not request, the National Immigration Agency of the Ministry of Interior to restrict the said duty-payer or person liable to a penalty from leaving this country in accordance with the Paragraph 3. However, the situation where the duty-payer or person liable to a penalty does not have any property is not subjected to the aforementioned provision.
The period of restriction from leaving this country by the National Immigration Agency of the Ministry of Interior shall not be over five years from the date of enforcement.
The situations where the Ministry of Finance may request, the National Immigration Agency of the Ministry of Interior to lift such restriction imposed on the duty-payer, person liable to a penalty, and the responsible person or representative or the executive of an enterprise are as follows:
1. The execution of restriction from leaving this country is completed provided in the preceding paragraph.
2. The duty-payer or person liable to a penalty has paid all of the duties, fine, and collection tax aforementioned, or has furnished property equivalent to the duties, fine , and collection tax payable as security to the Customs.
3. The administrative remedy and penalty procedures were concluded, and the combined amount of the duties, fine, and collection tax is under the amount provided in the Paragraph 3.
4. The duties, fine, or collection tax payable imposed on the duty-payer or person liable to be a penalty being restricted from leaving this country under this act has already over the period of collection.
5. The duty-payer established with the corporate organization has been dissolved and settled under related laws and has no remaining assets or properties to pay for the duties, fines, and collection tax.
6. The duties, fine or collection tax has been allocated in accordance with settlement or bankruptcy procedure of the Bankrupt Law.

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