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.
中文原文 貨物通關自動化實施辦法第19條
連線業者除個人及進出口業者外違反第十一條規定者,由海關依關稅法第八十一條規定,予以警告或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。

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