Regulations Governing The Implementation Of Automated Cargo Clearance Procedures Article 19
Where an online trader, except the one in the capacity of an individual, importer or exporter, violates Article 11, 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.