Regulations Governing the Establishment and Management of Customs Brokers Article 38

Where a customs clearance agent violates the provisions of Article 20 paragraphs 3 and 4, or within one particular month, committed evaluation and approval errors on at least six forms during the execution of procedures or matters provided in Article 20 pa ragraphs 1 and 2, and the ratio of such errors comprises 1% of the total forms issued by the customs broker, Customs may give a warning or impose a fine of not less than NT$2,000 and not more than NT$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 ev aluation and approval license may be suspended for a maximum period of six months.
中文原文 報關業設置管理辦法第38條
專責報關人員違反第二十條第三項、第四項規定或當月份執行第二十條第一項、第二項簽證業務發生錯單六次以上且其錯單率達百分之一者,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。

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