Regulations Governing the Customs Management of Freight forwarders Article 5

The registration shall be denied if sea forwarder or its responsible person commits serious violation against the concerned Customs laws and has been punished within the past 1 year. If the registration is completed, the registration shall be revoked and declared invalid starting from the date of the said revocation.The serious violation against the concerned Customs laws, which is subject to the relevant punishment within the past 1 year mentioned above shall refer to the following situations: a record of smuggling within a period of 1 year prior to the registration date, false import/export declaration that results in over TWD 500,000 of either single amount or total amount in any or all offenses in tax evasion, over-rebated tax refund, or fixed-amount fine, or cargo confiscation with value in single amount or total amount over TWD 1,000,000, unless the violation is otherwise proven to be the result of negligence of other enterprises concerned.