Regulations Governing the Establishment and Management of Bonded Warehouses Article 56

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suspension of bonded goods storage may be adopted for a period of not more than six months, or its registration may be repealed.1. Violation of the provisions of Article 5.2. Failure to make up a deficiency in guarantee bond as provided in Article 11.3. Failure to handle the warehousing and cargo shipment procedures according to the provisions of Paragraph 2 of Article 14.4. Processing the entry or release shipment of goods from the warehouse without the proper release notice or the permit, as required in Article 23, Article 24, Article 26, Article 30, Paragraph 1 of Article 32, Paragraph 1 of Article 33, and Article 36.