纳税义务人不能提供担保的，海关可以按照《海关法》第六十一条的规定采取税收保全措施。
Where the obligatory duty payer fails to provide a guaranty, the customs may take duty preservation measures according to Article 61 of the customs Law of the People's Republic of China.
第二条海关实施税收保全和强制措施，适用本办法。
Article 2 These measures shall apply to the tax preservative and enforcement measures taken by the customs.
第二条海关实施税收保全和强制措施，适用本办法。
Article 2 These measures shall apply to the tax preservative and enforcement measures taken by the customs.
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