Customs Act Article 92
In the case where a firm applying for a refund or offsetting of customs duty for exported goods violates the regulations governing the amount of a refund or offsetting of customs duty, or the offsetting of accounts stipulated in Paragraph 5, Article 63, Customs may suspend the account recording privileges for a period of not more than six months.
中文原文 關稅法第92條
辦理外銷品沖退稅之廠商，違反第六十三條第五項所定辦法中有關沖退原料關稅計算或記帳沖銷之規定者，海關得停止廠商六個月以下之記帳。