Regulations Governing the Management of Import/Export Clearance for Transportation means Article 85

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 Paragraph 1 of Articles 27, 28 or Paragraph 1 of Articles 42-2 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.