Regulations Governing the Customs Management of Import and Export Warehouses Article 31-1

Where the firm operating a warehouse violates the provisions prescribed in Article 13-1, Article 13-2, Paragraph 1 of Article 18, Paragraph 2 or 5 of Article 19, or Paragraph 1 of Article 25, Customs may give a warning or impose a fine of not less than NT$10,000 and not more than NT$1,000,000 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 or in the case of serious violation, a suspension of goods storage privileges may be imposed for a period of not more than six months, or its registration may be repealed.Where the firm operating a warehouse violates the provisions as stated in the preceding paragraph and the goods stored in a warehouse have been found to be deficient due to illegal withdrawal, loss, theft or any other reason, Customs shall impose a fine of not less than NT$30,000 and not more than NT$3,000,000 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 or in the case of serious violation, a suspension of goods storage privileges may be imposed for a period of not more than six months, or its registration may be repealed.