Customs Act Article 87
In the case where the firm conducting an express delivery business proceeds with the clearance of express consignments and violates the regulations governing qualifications of operators, the conditions, distinction and declaration of goods, sorting of goods, or clearance procedures stipulated in Paragraph 2, Article 27, 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 or in the case of serious violation, a suspension of the express consignment’s clearance privileges may be adopted for a period of not more than six months, or its registration may be repealed.
中文原文 關稅法第87條
經營快遞業務之業者辦理快遞貨物通關，違反第二十七條第二項所定辦法中有關業者資格、貨物態樣、貨物識別、貨物申報、理貨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或違規情節重大者，得停止六個月以下快遞貨物通關之業務或廢止其登記。