Regulations Governing the Establishment and Management of Bonded Warehouses Article 57
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 three months.1. Failure to comply with the provisions of Paragraphs 1,3, and 4 of Article 9.2. Failure to report over-discharge or short discharge of the goods within the deadline specified in Article 20.3. Failure to comply with the provisions of Article 27.4. Failure to prepare the monthly declaration pursuant to the official approval of Customs officers, as required in the provisions of Paragraph 2 of Article 32.5. Failure to comply with the provisions of outsourced repair as provided in Paragraph 4 of Article 32.6. Failure to comply with the provisions of monthly declaration as provided in Paragraph 5 of Article 32.7. Failure to process reconditioning of the bonded goods provided in Article 34.8. Failure to process inspection, testing or maintenance of the goods as provided in Article 35.9. Failure to state and submit contents and documents of the reconditioned bonded goods prescribed in Article 38.10. Failure to declare the transfer bonded good to Customs prescribed in Article 47.11. Failure to prepare an inventory register as provided in Paragraphs 1,3,4, and 5 of Article 51.12. Failure to produce the required statements and reports for examination and stamping by Customs and information as provided in Paragraph 1 of Article 52.Bonded warehouse operators who have the circumstance in the preceding Subparagraph 1 shall be punished in accordance with the provisions of Subparagraph 1 of the preceding article if they fail to comply with the provisions of the back section of Paragraph 4 of Article 9, and violate the provisions Subparagraph 1, Paragraph 1 of Article 5.
中文原文 保稅倉庫設立及管理辦法第57條
保稅倉庫業者有下列情事之一者，由海關依關稅法第八十八條規定，予以警告或處新臺幣六千元以上三萬元以下罰鍰，並得命其限期改正；屆期未改正者，按次處罰；處罰三次仍未完成改正者，得停止其三個月以下進儲保稅貨物：
一、未依第九條第一項、第三項及第四項規定辦理。
二、未依第二十條規定期限申報短溢卸情事。
三、未依第二十七條規定辦理。
四、未依第三十二條第二項規定，憑理機關員簽證並按月列報。
五、未依第三十二條第四項規定辦理外修。
六、未依第三十二條第五項規定辦理按月彙報。
七、未依第三十四條規定辦理重整。
八、未依第三十五條規定辦理檢驗、測試或維修。
九、未依第三十八條規定報明及檢附重整貨物所需內容及文件。
十、未依第四十七條規定向海關申辦保稅貨物之轉儲。
十一、未依第五十一條第一項、第三項至第五項規定辦理帳冊管理。
十二、未依第五十二條第一項規定印製表報報請海關驗印備查。
保稅倉庫業者有前項第一款情形，如係未依第九條第四項後段規定辦理，且涉及違反第五條第一項第一款規定者，依前條第一款規定處罰。
一、未依第九條第一項、第三項及第四項規定辦理。
二、未依第二十條規定期限申報短溢卸情事。
三、未依第二十七條規定辦理。
四、未依第三十二條第二項規定，憑理機關員簽證並按月列報。
五、未依第三十二條第四項規定辦理外修。
六、未依第三十二條第五項規定辦理按月彙報。
七、未依第三十四條規定辦理重整。
八、未依第三十五條規定辦理檢驗、測試或維修。
九、未依第三十八條規定報明及檢附重整貨物所需內容及文件。
十、未依第四十七條規定向海關申辦保稅貨物之轉儲。
十一、未依第五十一條第一項、第三項至第五項規定辦理帳冊管理。
十二、未依第五十二條第一項規定印製表報報請海關驗印備查。
保稅倉庫業者有前項第一款情形，如係未依第九條第四項後段規定辦理，且涉及違反第五條第一項第一款規定者，依前條第一款規定處罰。