Regulations Governing Customs Clearance Procedures for Air Express Consignments Article 23-1

If an express delivery operator conducts customs clearance in the EHU or Air Cargo Transshipment Centers for cargo that do not meet the conditions for express consignments as prescribed in Paragraph 2, Article 6, Customs shall issue a warning or impose a fine of not less than NT$6,000 and not more than NT$30,000 under Article 87 of the Customs Act. Customs may ordered the operator to make corrections within a specified period.; if the corrections are not made within the deadline, penalties may be imposed per violation. If the correction is not completed after three penalties or in the case of a serious violation, Customs may suspend the operator express consignment clearance business for up to six months or revoke its registration.