Regulations Governing the Customs Management of Freight forwarders Article 8
The registration shall be cancelled if a forwarder or its responsible person commits serious violation against the concerned Customs laws and is punished within a period of 1 year after the registration date.The serious violation against the concerned Customs laws mentioned above shall refer to the following situations: a record of smuggling, false import/export declaration that results in over TWD 1,000,000 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 1,500,000, unless the said violation is otherwise proven to be a result of negligence of other enterprises concerned.
中文原文 海關管理承攬業辦法第8條
經核准登記後，承攬業或其負責人於同一年度內違反相關關務法規，情節重大，經海關處分者，應廢止該承攬業之登記。
前項所稱違反相關關務法規，情節重大，指承攬業或其負責人有私運紀錄；或因虛報貨物進、出口等違規情事，致所漏關稅稅額、溢沖退稅額或定額罰鍰單計或合計逾新臺幣一百萬元，或沒入貨物價值單計或合計逾新臺幣一百五十萬元。
但違章情事經證明係因其他業者作業疏失所致者，免予採計。
前項所稱違反相關關務法規，情節重大，指承攬業或其負責人有私運紀錄；或因虛報貨物進、出口等違規情事，致所漏關稅稅額、溢沖退稅額或定額罰鍰單計或合計逾新臺幣一百萬元，或沒入貨物價值單計或合計逾新臺幣一百五十萬元。
但違章情事經證明係因其他業者作業疏失所致者，免予採計。