Regulations Governing Customs Clearance Procedures for Maritime Express Consignments Article 28

If an express delivery enterprise fails to comply with the provisions prescribed in Paragraph 1 of Article 12 by making simplified declaration for non-qualified consignments, 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consignment’s clearance privileges may be imposed for a period of not more than six months, or its registration may be repealed.