Regulations Governing the Establishment and Management of Bonded Warehouses Article 59

In the matter of customs declaration on the monthly consolidated declaration basis, where a self-provided bonded warehouse fails to obey Article 18 and Article 25, 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 or monthly declaration privileges may be adopted for a period of not more than three months.Where a self-provided bonded warehouse loses its autonomous management privileges, Customs may revoke the registration of self-provided bonded warehouse according to the provisions of Article 88 of the Customs Act.