Customs shall seize the cargoes deemed as violating this Act.
Where the cargoes referred to in the preceding paragraph are seized within a means of transport and the violation is serious by nature, Customs may seize that means of transport for further survey and search, but only for a time period necessary for such survey and search.

Customs may seize the vessels, aircrafts, vehicles or other transport that are subject to confiscation or may be confiscated pursuant to provisions of this Act.

Where it is difficult to deliver or store the cargoes or means of transport seized, Customs may hand them to the owner, manager or holder after such person has made an undertaking, or to a local government agency for safekeeping. If the latter is the case, a notice shall be given to the owner, manager, or holder of the cargoes or means of transport seized.

Where articles seized cannot be disposed pursuant to the preceding Article, or are likely to perish or be damaged, Customs may either, before the case is terminated, sell those articles after making a public notice and keep the money, or just deliver them to the responsible government agency for disposal, and give a notice to their owner, manager or holder.
For the purpose of securing evidence, Customs may take samples or pictures on the seized articles to be disposed pursuant to the preceding paragraph.
Seized articles that are likely to cause danger may be destroyed and discarded.

The owner, manager or holder of the cargoes or means of transport seized may provide Customs with equivalent bonds or other guarantee to apply for cancellation of seizure.

The provisions of Articles 13 and 14 shall apply mutatis mutandis to the procedures of making seizure. In addition, a seizure receipt, containing description of the article, the place and time of seizure, and the name and dwelling address of the owner, manager or holder, shall be issued and signed by the enforcement Customs officer.
Articles seized shall be marked and sealed, and stamped by the enforcement agency or Customs officer.