Regulations Governing Customs Clearance Procedures for Maritime Express Consignments Article 31

If a maritime express delivery enterprise fails to transmit the import declaration after transmitting the import manifest within the time required under Paragraph 1 of Article 17, 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consignment’s clearance privileges may be imposed for a period of not more than six months, or its registration may be repealed.