If the taxpayer's goods or other property is, per se, inseparable and there is no other property to detain, the value of the detained goods or other property may be higher than the payable tax. 纳税义务人的货物或者其他财产本身不可分割,又没有其他财产可以扣留的,被扣留货物或者其他财产的价值可以高于应纳税款。
EU rules stipulate that the customs can suspend the customs clearance of goods, and holders can reapply for detained goods within specified period in the case of no holder application. 《欧盟条例》规定,在没有权利人申请的情况下,海关也可以中止货物的通关,权利人可以在规定期限内向海关补交扣留货物的申请。
Tax payers have the right to obtain from tax authorities the detailed receipts and list of the detained, seized goods or merchandise or property. 纳税人有向税务机关索取扣押、查封商品、货物或财产收据、清单的权利。