Regulations Governing Customs Clearance for Goods in Logistics Centers Article 27

In the event that any logistics center fails to operate by the computerized system or fails to file the consolidated declaration by the 15th of the following month in accordance with Article 20 hereof, Customs, in accordance with Article 90 of the Customs Act, shall warn or impose a fine of not less than NT$6,000 and not more than NT$30,000 and may be ordered to improve before a certain period of time; the fine shall be charged per violation in case of failure to improve before the given deadline. If there is no improvement after three penalties, a suspension of monthly declaration privileges may be adopted for a period of not more than six months.