第九十五條海關違法扣留貨物、物品、運輸工具，致使當事人的合法權益受到損失的，應當依法承擔賠償責任。

article 95 customs shall bear compensation liability when illegally detaining goods, articles and means of transport and rendering losses in legal rights and interests of the person concerned.

納稅義務人的貨物或者其他財產本身不可分割，又沒有其他財產可以扣留的，被扣留貨物或者其他財產的價值可以高於應納稅款。

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.

知識產權權利人逾期未提出申請或者未提供擔保的，海關不得扣留貨物。

the customs shall not detain the goods in case the holder of the intellectual property right fails to present an application or to provide a security within the period.