Regulations Governing Customs Clearance for Goods in Logistics Centers Article 27-1

In the event the security deposit paid by the logistics center in accordance with Paragraph 1 of Article 7 is insufficient due to the deduction of overdue taxes, fees or fines, Customs may notify the logistics center to make up the shortfall within a prescribed period. In the case where the logistics center fails to make up the shortfall prior to the expiration of the prescribed period, Customs may, in accordance with Paragraph 2 of Article 93 of the Customs Act, suspend its business privileges for a period of not more than six months or repeal its registration.
中文原文 物流中心貨物通關辦法第27-1條
物流中心業者依第七條第一項規定繳納之保證金,因扣抵滯欠之稅款、規費或罰鍰而不足者,海關得通知物流中心業者於一定期限內補足差額;屆期不補足者,海關得依關稅法第九十三條第二項規定,停止其六個月以下業務之經營或廢止其登記。

English translation for reference only; the Chinese text prevails. Not legal advice.