Regulations Governing The Implementation Of Automated Cargo Clearance Procedures Article 21
Where a declarant who makes online Customs declarations violates Article 14, 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.