Regulations Governing the Customs Management of Import and Export Warehouses Article 28
Where the firm operating a warehouse violates the provisions prescribed in Paragraph 4 of Article 5, Paragraph 1 of Article 11, Article 12, or Paragraph 3 or 4 of Article 18, Customs may give a warning or impose a fine of not less than NT$6,000 and not more than NT$30,000 under the provisions of Article 86 of the Act and the firm 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, a suspension of goods storage privileges may be imposed for a period of not more than six months.