Regulations Governing the Management of Import/Export Clearance for Transportation means Article 84

The Customs may issue a warning or administer a fine of more than TWD 6000 and less than TWD 30000 pursuant to Article 83 of the Customs Act against the carrier or the responsible person of a transportation mean that violates Articles 36, Paragraphs 1 to 2 of Articles 37, Paragraphs 1 and 3 of Articles 37-1, Paragraph 1 of Articles 37-2, 38, 40, 44, 46, Paragraphs 1, 3 to 4 of Articles 48, Paragraphs 1, 4 to 8 of Articles 71, 73, 75, 76, or 78 of these Regulations and may order the carrier to improve before a certain period of time. The fine shall be imposed on each violation in case of failure to improve before the given deadline. Failure to complete the said remedy after 3 consecutive fines may be subject to a suspension of transshipment, transit, importation or exportation declaration business for up to 6 months or abolition of its registration.
中文原文 運輸工具進出口通關管理辦法第84條
運輸業或運輸工具負責人違反第三十六條、第三十七條第一項及第二項、第三十七條之一第一項及第三項、第三十七條之二第一項、第三十八條、第四十條、第四十四條、第四十六條、第四十八條第一項、第三項及第四項、第七十一條第一項、第四項至第八項、第七十三條、第七十五條、第七十六條或第七十八條規定者,由海關依關稅法第八十三條規定,予以警告或處新臺幣六千元以上三萬元以下罰鍰,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,得停止六個月以下轉運、轉口、進出口通關申報業務或廢止其登記。

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