Article 1 For the purpose of regulating the Tax Preservation and enforcement measures of the Customs of the People's Republic of China, guaranteeing the state taxation and safeguarding the lawful rights and interests of taxpayers, these Measures are formulated in accordance with the Customs Law of the People's Republic of China and the Regulations of the People's Republic of China on Import and Export Duties.

Article 2 The implementation of the Customs of the People's Republic of China of the measures for tax preservation and enforcement shall be subject to these Measures.

Article 3 Where any taxpayer who imports or exports goods has the obvious sign of transferring or hiding dutiable goods or other properties within the prescribed term of tax, the Customs shall make and issue the Order-to-Offer Guarantee Notice of the Customs of the People's Republic of China, requiring the taxpayer offer the guarantee recognized by the Customs within the prescribed time limit.

Where one taxpayer cannot offer guarantee in accordance with the requirements of the Customs within the prescribed time limit, the Customs shall adopt tax preservation measures after approved by the head of the Customs directly under the General Administration of Customs or the head of the authorized subordinate Customs.

Article 4 Where tax preservation measures are adopted in accordance with Article 3 of these Measures, the Customs shall notify the bank of the taxpayer or other financial institutions (hereinafter referred to as financial institution) to suspend the payment of the deposits of the taxpayer equivalent to tax payable.

Where the measures for suspending payment can't be implemented for the situations where there is no way to find out the bank account and the deposits of the taxpayer, the goods or other properties of the taxpayer valued at that equivalent to the tax payable shall be detained.

Where the goods or other properties of the taxpayer can be divided and there are no other properties to detain, the value of the detained goods or other properties shall be higher than that of tax payable.

Article 5 Where the Customs notifies the financial institution to suspend the payment of the deposits of the taxpayer, it shall make and issue the Notice of Suspension of Payment of the Customs of the People's Republic of China and list the items and the time limit of suspension of payment.

Where it confirms the financial institution has suspended the payment of the corresponding deposits, the Customs shall formulate and issue the Notification for the Suspension of Payment of the Customs of the People's Republic of China to the taxpayer.

Article 6 Where one taxpayer pays tax within the term of tax, the Customs shall formulate and issue the Notice of Removal of Suspension of Payment of the Customs of the People's Republic of China to the financial institution to relieve the measures for suspending payment implemented on corresponding deposits of the taxpayer.

In the situation as prescribed in Article 1, the Customs shall also formulate and issue the Notification for the Relief of Suspension of Payment of the Customs of the People's Republic of China to the taxpayer.

Article 7 Where any taxpayer fails to pay tax within 15 days upon the receipt of the tax payment book, the Customs shall, after approved by the head of the Customs directly under the General Administration of Customs or the head of the authorized subordinate Customs, formulate and issue the Withholding Tax Notice of the Customs of the People's Republic of China to the financial institution to notify it to withhold the corresponding tax from the deposits suspended payment.