Regulations Governing the Establishment and Management of Customs Brokers Article 39

Where the customs authorities shall discover and factually establish that a customs broker has acquired its customs broker operating license through forged, fabricated or other false document(s), the customs authority are entitled to cancel said broker's customs broker operating license under the provisions of Article 84 paragraph 1 of the Customs Act immediately.Where the customs broker falsely declaring the name of the importer or exporter in its customs clearance application, or presenting a forge or falsified power of attorney, or commit ting a fraud or other illegal acts, Customs may give a warning or impose a fine of not less than NT$ 10,000 and not more than NT$30,000 under the provisions of Article 84 paragraph 1 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 case of failure to improve before the given deadline. If there is no improvement after three penalties or in the case of serious violation, license may either be suspended for a maximum period of six months or cancelled.Where it is found that a customs broker employee has engaged in illegal activities mentioned in the proceding paragraph by using opportunities of carrying out business, the customs broker concerned shall be fully responsible for its actions pursuant the provision Article 24-1, and shall be penalized pursuant to the provision of the preceding paragraph. However, the customs broker may be exempted from penalties if he/she has taken all necessary measures and during the process of reasonable care recruiting such employee or in supervising the employee's work.