Customs Act Article 83-2
In the case where the enterprises designated by the MOF violate the regulations prescribed in Paragraph 3, Article 14 governing the methods of application, the procedure of clearance or the management of transshipment and transited goods, Customs shall issue a warning or impose a fine between NT$6,000 and 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 no compliance after three counts of punishment or in the case of serious violation, a suspension of transshipment, transit clearance and declaration privileges may be adopted for a period of not more than six months.
中文原文 關稅法第83-2條
財政部指定之業者違反第十四條第三項所定辦法中有關轉運、轉口貨物之申報方式、通關程序或管理之規定，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，得停止六個月以下辦理轉運、轉口業務。