Where there is suspicion that a duty payer may try to transfer or hide dutiable goods or other assets, the customs may order it to provide a duty guarantee.

• 纳税义务人在规定的缴纳税款期限内有明显的转移、藏匿其应税货物以及其他财产迹象的，海关可以责令纳税义务人向海关提供税款担保。