Customs Act Article 88
In the case where the firm operating the bonded warehouse violates the regulations governing the procedure with registration change, certificate application or renewal, installation and equipment of the bonded warehouse, storage of goods, or management stipulated in Paragraph 4, Article 58, 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 bonded goods storage or monthly declaration privileges may be adopted for a period of not more than six months, or its registration may be repealed.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88條
保稅倉庫業者違反第五十八條第四項所定辦法中有關變更登記、證照之申請、換發、保稅倉庫之設備建置、貨物之存儲或管理之規定者，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，得停止六個月以下進儲保稅貨物、按月彙報或廢止其登記。