Where it confirms the financial institution has withheld the tax, the Customs shall formulate and issue the Withholding Tax Notification of the Customs of the People's Republic of China.

Article 8 Where it detains the goods or other properties of the taxpayers valued at that equivalent to tax payable in accordance with Article 4 of these Measures, the Customs shall formulate and issue the Detaining Notice of the Customs of the People's Republic of China to the taxpayer, which shall be attached the detaining list of items.

The detaining list of items shall clearly list the names, specifications, quantity and weight of the detained goods or other properties. Where there is no way to confirm on the scene that the names, specifications, quantity and weight of them, superficial characteristics of them shall be fully described as much as possible. The detaining list of items shall be confirmed, signed or sealed by the taxpayer, the agent or the keeper.

Article 9 Where one taxpayer pays tax within 15 days upon the receipt of the tax payment book, the Customs shall relieve the detaining measures and formulate and issue the Detaining Relief Notice of the Customs of the People's Republic of China to the taxpayer, and return the list of items and relevant goods and properties to the taxpayer. Returning the list of items shall be confirmed, signed or sealed by the taxpayer or the agent.

Article 10 In case a taxpayer fails to pay tax within 15 days upon the receipt of the tax payment book, the Customs shall formulate and issue the Withholding Tax Notice of the Customs of the People's Republic of China to the taxpayer, sell off the detained goods or other properties by law and withhold tax with the proceeds.

Where the proceeds is not enough to withhold the tax in the situation as prescribed in Article 1, the Customs shall continuously adopt the enforcement measures to make up the balance of tax; where there is residual payment after withholding tax and deducting relevant fees from the proceeds, it shall be returned to the taxpayer.

Article 11 Where the taxpayer who imports or exports goods or his guarantor fails to pay tax within three months as of the date when the deadline of the term of tax as prescribed expires, 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, successively adopt the following enforcement measures:

(1) Notify the financial institution to withhold tax from the deposits in the written form;

(2) Sell off the dutiable goods and withhold tax from the proceeds; and

(3) Detain and sell off dutiable goods or other properties valued at that tax payable and withhold tax from the proceeds.

Article 12 Where it notifies the financial institution to withhold tax in the situation as prescribed in Article 11 of these Measures, the Customs shall formulate and issue the Withholding Tax Notice of the Customs of the People's Republic of China to the financial institution to inform it to withhold corresponding tax from the deposit of the taxpayer or the guarantor.

Where the financial institution withholds tax, the Customs shall formulate and issue the Withholding Tax Notification of the Customs of the People's Republic of China to the taxpayer or the guarantor.

Article 13 Where there are the situations as prescribed in Article 11 of these Measures, the overdue payment of Customs duties shall be levied during the period from the expiration of the term of tax as prescribed to the date when tax is withheld and simultaneously withheld

Article 14 Where there are the situations as prescribed in Article 11 of these Measures, and it determines to withhold the tax with the proceeds by selling off the detained dutiable goods or other properties valued at that of tax payable, the Customs shall formulate and issue the Withholding Tax Notification of the Customs of the People's Republic of China to the taxpayer or the guarantor.