Customs Act Article 75

When Customs conducts an investigation in accordance with the provisions of Paragraph 2, Article 13 and Article 42, the person being investigated who evades, hinders or refuses the investigation or refuses to provide information, attend to the site to accept the inquiry of Customs or provide cooperation in investigation, shall be liable to a fine of not less than NT$3,000 and not more than NT$30,000 and may notify them to comply within a given time limit; if there is no compliance within the given time limit, the fines may be imposed for each count of non-compliance.