Regulations Governing the Customs Management of Import and Export Warehouses Article 32-1

Where the firm operating a warehouse violates the provisions prescribed in Article 13-2, Paragraph 1 of Article 18, Paragraph 2 or 5 of Article 19, or Paragraph 1 of Article 25 and involves intentional smuggling or gross negligence, it will be regarded as a serious violation, whereby Customs shall suspend its goods storage privileges for a period of not more than six months or repeal its registration under the provisions of Article 86 of the Act.
中文原文 海關管理進出口貨棧辦法第32-1條
貨棧業者違反第十三條之二、第十八條第一項、第十九條第二項、第五項或第二十五條第一項規定,且因故意或重大過失涉有私運情事者,屬違規情節重大,海關應依關稅法第八十六條規定,停止六個月以下進儲貨物或廢止其登記。

English translation for reference only; the Chinese text prevails. Not legal advice.