Customs Act Article 85
In the case where the owner of the means of bonded transportation violates the regulations governing the procedure with registration change, certificate application and renewal, or bonded transport use and management, real time tracking system specification and installation, sealing and unsealing process of On-Board Device seal, maintaining the real time tracking system functional, or digital data transmission stipulated in Paragraph 3, Article 25, 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of loading privileges may be adopted for a period of not more than six months, or his or her registration may be repealed.
中文原文 關稅法第85條
保稅運貨工具所有人違反第二十五條第三項所定辦法中有關變更登記、證照之申請、換發、保稅運貨工具使用管理、即時追蹤系統之規格、裝置、車機封條之加封、解封程序、維持即時追蹤系統運作或電子資料傳輸之規定者，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，得停止六個月以下裝運貨物或廢止其登記。