Regulations Governing Customs Clearance Procedures for Maritime Express Consignments Article 27

If a maritime express delivery enterprise declares import/export non-document consignments with the simplified form that is used for express documents in violation of Paragraph 2 of Article 11, Customs shall warn or impose a fine of not less than NT$6,000 and not more than NT$30,000 under the provisions of Article 87 of the Customs Act and the enterprise may be ordered to improve before a certain period of time; the penalty shall be imposed per violation in case of failure to improve before the given deadline. If there is no improvement after three penalties or in the case of serious violation, a suspension of the maritime express consignment’s clearance privileges may be imposed for a period of not more than six months, or its registration may be repealed.