Regulations Governing the Establishment and Management of Bonded Warehouses Article 58

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 order the violator to comply within a certain period of time; the fine shall be charged per violation in case of failure to comply before the given deadline. If there is no compliance after three counts of punishment, a suspension of bonded goods storage may be imposed for a period of not more than thirty days.1. Failure to appoint personnel in charge of handling bonded matters and operations, as required in the provisions of Article 15.2. Failure to comply with the provisions of Paragraph 1 of Article 19.3. Failure to store the goods according to the procedure required in Article 21.4. Failure to comply with the provisions of Paragraph 3 of Article 32.5. Failure to comply with the provisions of Article 32-1.6. Execution of a survey, sample taking, or sample viewing of the goods without the official permit required in the provisions of Article 50.
中文原文 保稅倉庫設立及管理辦法第58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,得停止其三十日以下進儲保稅貨物:
一、未依第十五條規定指定人員辦理保稅事項。
二、未依第十九條第一項規定辦理。
三、未依第二十一條規定存置貨物。
四、未依第三十二條第三項規定辦理。
五、未依第三十二條之一規定辦理。
六、未依第五十條規定請領准單,逕行公證、抽取貨樣或看樣。

English translation for reference only; the Chinese text prevails. Not legal advice.