Act for the Establishment and Management of Free trade zones Article 37
Where a free-trade-zone enterprise transports and stores goods in violation of the provisions set forth in Paragraph 1 of Article 15 of this Act, Customs may impose a fine in an amount of no less than NTD 30,000 but no more than NTD 300,000, and in addition thereto, may order it to transport such goods out of the free trade zone within a period of 30 days, or confiscate such goods.Failure to transport the goods within the period of time set forth in the preceding paragraph shall be subject to punishment by Customs upon each successive violation. If the goods at issue are still not transported out after three successive punishments, Customs may suspend the free-trade-zone enterprise from entering in and storing any goods for a period of no more than six (6) months, or advise the management authority of that free trade zone to annul its operation permit.Where a free-trade-zone enterprise violates the provisions set forth in Paragraph 1, Article 16 of this Act, Customs may impose a fine in an amount of no less than NTD 30,000 but no more than NTD 300,000. In addition, Customs may suspend the free-trade-zone enterprise from transporting and storing any goods for a period of no more than six (6) months, or advise the management authority of that free trade zone to annul its operation permit in case of serious violation.