Regulations Governing the Impelementation of Customs Post-Clearance Audit Article 6
When Customs conducts a post-clearance audit, auditees who evade, interrupt or refuse the investigation, or refuse to provide information, attend the site to accept the inquiry of Customs or provide cooperation in investigation, shall be liable to a fine of not less than NT$3,000 and not more than NT$30,000 pursuant to Article 75 of the Customs Act, and may notify them to comply within a given time limit; if compliance is not met within the given time limit, the fines may be imposed in each case.
中文原文 海關事後稽核實施辦法第6條
海關執行事後稽核時，被稽核人規避、妨礙或拒絕提供資料、到場備詢或配合調查者，海關得依關稅法第七十五條規定處新臺幣三千元以上三萬元以下罰鍰，並通知限期配合辦理；屆期未配合辦理者，得按次處罰。