Regulations Governing the Establishment and Management of Bonded Warehouses Article 55

In the event that any bonded warehouse is found to have any of the following instances, Customs, in accordance with Article 88 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 bonded goods storage may be adopted for a period of not more than six months.1. Acceptance and storage of goods prohibited in Article 4.2. The goods acceptance procedures are not in accordance with the provisions of Paragraph 1 of Article 16, and Article 17.3. Placement of the bonded goods in an exposed or outdoor storage site or area, thus violating the provisions of Article 22.4. Bringing in or taking out the machinery and equipment from the bonded warehouse, thus violating the provisions of Article 42.