Customs Anti-smuggling Act Article 37

Ⅰ.In case a declaration of import goods is made, Customs may, according to the nature of the case, either imposes a fine no more than five times the duties evaded together with the confiscation of the goods in question, or only confiscates the goods in question, if there is:1.A false declaration of the descriptions, quantities or weights of the goods;2.A false declaration of the quality, value or specification;3.A submission of forged, altered, or false invoice or certificate; or4.Any other violation of this Act and relevant laws.Ⅱ.Where any of the offenses specified in the preceding paragraph occurs after a declaration of export goods is made, a fine no more than NTD 3,000,000 shall be imposed, and the goods in question may be confiscated.Ⅲ.Where any of the offenses specified in the preceding paragraphs is involved with an evasion from trade control, a penalty shall be imposed pursuant to Paragraphs 1 and 3 of the preceding article.Ⅳ.Where any of the offenses specified in Paragraph 1 occurs while declaring the exportation of processed goods eligible for duty drawback of the import material used, a fine no more than five times the duty over-rebated shall be imposed, and the export goods in question may be confiscated.