Customs Act Article 83

In the case where the responsible person of the means of transportation for passengers or cargo or the transportation firm violates 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, or the regulations prescribed in Paragraph 3, Article 20 governing the procedure of the importation or exportation clearance, registration change, the certificate application or renewal of the firm, and customs procedure, Customs shall issue a warning or impose a fine of not less than NT$6,000 and not 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 no compliance after three counts of punishment, a suspension of transshipment, transit, importation or exportation clearance and declaration privileges may be adopted for a period of not more than six months or its registration may be repealed.