Customs Act Article 86-1
In the case where the autonomously managed firm after obtaining approval from Customs violates the regulations governing obligatory matters of autonomous management and the qualifications, missions, number of agents stipulated in Paragraph 3, Article 26-1, Customs shall issue a warning or impose a fine of not less than NT$6,000 and not more than NT$300,000 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 partial or complete the autonomous management matters may be adopted for a period of not more than six months, or its approval may be repealed.
中文原文 關稅法第86-1條
經海關核准實施自主管理之業者違反第二十六條之一第三項所定辦法中有關自主管理應辦理之事項、專責人員應具備之資格、任務或人數之規定者，由海關予以警告或處新臺幣六千元以上三十萬元以下罰鍰，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或違規情節重大者，得停止六個月以下部分或全部自主管理事項，或廢止其自主管理之核准。