Regulations Governing the Certification and Management of the Authorized Economic Operators Article 29

AEOS shall perform self-examination at least once a year and submit the results to the competent Customs office for reference pursuant to the Security Vetting Items and Validation Criteria set forth in Subparagraph 4, Paragraph 1 of Article 10. Customs may conduct spot check at irregular intervals.
中文原文 優質企業認證及管理辦法第29條
安全認證優質企業應依第十條第一項第四款所定安全審查項目及驗證基準,每年至少執行自我檢查一次,並將檢查結果送海關備查;海關得不定期抽查。

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