Regulations Governing the Establishment and Management of Customs Brokers Article 37

Where a customs clearance agent violates the provisions of Article 17 paragraph 1, Article 20 paragraph 5, Article 21, and Article 22, Customs may give a warning or impose a fine of not less than NT$ 2 ,000 and not more than 5 ,000 under the provisions of Article 84 paragraph 3 of the Customs Act and the agent may be ordered to improve before a certain period of time; the penalty shall be imposed per violation in case of failure to improve before the given deadline. If there is no improvement after three penalties, his/her broker evaluation and approv al license may be suspended for a maximum period of six months or his/her registration may be repealed.
中文原文 報關業設置管理辦法第37條
專責報關人員違反第十七條第一項、第二十條第五項、第二十一條、第二十二條規定者,由海關依關稅法第八十四條第三項規定,予以警告或處新臺幣二千元以上五千元以下罰鍰,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報關審核簽證業務或廢止其登記。

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