Regulations Governing the Establishment and Management of Customs Brokers Article 35

Where a customs broker violates the provisions of Paragraph 1,3, or 4 of Article 13, Article 25, or Article 30, Customs may give a warning or impose a fine of not less than NT$6,000 and not more than NT$30,000 under the provisions of Paragraph 1 of Article 84 of the Customs Act and the customs broker may be ordered to improve before a certain period of time; the penalty shall be imposed per violation in the case of failure to improve before the given deadline. If there is no improvement after three penalties or in the case of serious violation, the license may either be suspended for a maximum period of six months or cancelled. Where the responsible person or authorized customs brokerage manager is sentenced to an imprisonment for not less than one year, his/her customs broker business license will be cancelled without being limited by the consecutive imposition of fines for three times.