Regulations Governing Customs Clearance Procedures for Air Express Consignments Article 28

If an express delivery enterprise violates the provisions prescribed in Paragraph 1 of Article 14, 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 the enterprise 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 or in the case of serious violation, a suspension of the express consignment’s clearance privileges may be imposed for a period of not more than six months, or its registration may be repealed.For single importation of express consignments, in case of the event under the previous paragraph, Customs shall add up customs values of all the consignments concerned in the calculation of the duty to be collected. In case where a false declaration was made, the enterprise shall be fined based on the total amount of the duty evaded or total customs value of consignments, pursuant to relevant provisions prescribed in the Customs Anti-smuggling Act.