Customs Act Article 81
In the case where the enterprise conducting the customs declaration, transportation, freight forwarder, storage, container yard and any other business related to clearance violates the regulations governing the procedure of registration, the application procedure, management, and customs procedure stipulated in Paragraph 3, Article 10, Customs shall issue a warning or impose a fine of not less than NT$ 6,000, and no more than NT$30,000, and may order the violator to comply within a certain period of time; the fine shall be charged per violation in case of failure to comply before the given deadline. If there is noncompliance after three times of punishment, a suspension of on-line declaration privileges may be adopted for a period of not more than six months.
中文原文 關稅法第81條
經營報關、運輸、承攬、倉儲、貨櫃集散站及其他與通關有關業務之業者，違反第十條第三項所定辦法中有關辦理電腦連線或電子資料傳輸通關資料之登記、管理或通關程序之規定者，由海關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，得停止六個月以下之連線報關。