Regulations Governing Customs Clearance Procedures for Air Express Consignments Article 26

If an express delivery operator declares non-document import/ or export consignments using the simplified form designated for express documents, in violation of Paragraph 2, Article 11, Customs shall issue a warning or impose a fine ranging from NT$6,000 to 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 the its registration.If an express delivery operator fails to unload its consignments loaded on a pallet or in a container for Customs’ inspection as prescribed in Paragraph 3, Article 11, or fails to comply with the provisions prescribed in Paragraph 1, Article 12 by making a simplified declaration for non-qualified consignments, Customs shall warn or impose a fine of not less than NT$6,000 and not more than NT$30,000 under the provisions of Article 87 of the Customs Act and ordered the operator to make corrections within a specified period of time; if the corrections are not made within the deadline, penalties shall be imposed per violation. If the correction is not completed after three penalties or in the case of serious violation, Customs may suspend the express consignment’s clearance business for up to six months, or its registration may be revoked.If an express delivery operator violates the provisions prescribed in Paragraph 2, Article 12-1 or Article 12-2 of these Regulations by deconsolidating or consolidating cargo without Customs approval, Customs shall issue a warning or impose a fine ranging from NT$6,000 to NT$30,000 under the provisions of Article 87 of the Customs Act. Customs may also order the operator to make corrections within a specified period; penalties shall be imposed for each violation. If correction is not completed after three penalties or in the case of a serious violation, Customs may suspend the express consignment’s clearance business for up to six months, or its registration may be revoked.