Regulations Governing The Implementation Of Automated Cargo Clearance Procedures Article 18

Where an online switching service provider has extended its business to Customs brokerage and thus violates the provisions of Article 8, Customs shall warn or impose a fine of not less than NT$6,000 and not more than NT$30,000 under the provisions of Article 81 of the Customs Act and the enterprise may be ordered to improve within a certain period of time; the fine shall be charged per violation in case of failure to improve before the given deadline. If there is no improvement after three penalties, a suspension of online switching service may be adopted for a period of not more than six months.
中文原文 貨物通關自動化實施辦法第18條
連線轉接服務業者違反第八條規定兼營報關業務者,由海關依關稅法第八十一條規定,處新臺幣六千元以上三萬元以下罰鍰,並得命其限期改正;屆期未改正者,按次處罰;處罰三次仍未完成改正者,得停止六個月以下之連線轉接服務。

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