Act for the Establishment and Management of Free trade zones Article 38

Where a free-trade-zone enterprise is found to have made false or incorrect statement(s) in any report filed with Customs in accordance with the provisions set forth in Paragraph 1 or Paragraph 3, Article 17 of this Act, Customs may, each time upon such finding, impose a fine in an amount of no less than NTD 30,000 but no more than NTD 300,000, and Customs may, in case of serious violation, suspend the said free-trade-zone enterprise from entering in or storing any goods for a period of no more than six (6)months, or advise the management authority of the free trade zone to annul its operation permit.Where a free-trade-zone enterprise is found to have made false or incorrect statement(s) while applying for customs clearance in accordance with the provisions set forth in Paragraph 2, Article 17 of this Act, Customs shall punish the said free-trade-zone enterprise in accordance with the relevant provisions set forth in the Customs Anti-smuggling Act.Where a free-trade-zone enterprise is found to have violated the provisions set forth in Paragraph1 or Paragraph 2, Article 17 of this Act and transport the goods to other free trade zone, tax area or bonded area without permission, Customs shall punish the said free-trade-zone enterprise in accordance with there levant provisions set forth in the Customs Anti-smuggling Act.