Act for the Establishment and Management of Free trade zones Article 41
Where a free-trade-zone enterprise has violated the provisions set forth in Paragraph 1 of Article 20 of this Act regarding the periodical stock-check or submission to Customs for reference, or violated the provisions set forth in Paragraph 2 regarding failure to make up the book or make supplemental payment of taxes, 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, an order to make correction within a given time limit may be issued. In the absence of any correction upon expiration of the time limit, Customs may suspend its entry or storage of the management authority of that free trade zone may nullify its operation permit.
中文原文 自由貿易港區設置管理條例第41條
自由港區事業違反第二十條第一項規定，未定期盤點或送海關備查，或違反第二項規定，未補登帳冊或補繳稅費者，由海關處新臺幣三萬元以上三十萬元以下罰鍰，並命其限期改正；屆期未改正者，得由海關停止其六個月以內之進儲貨物或由自由港區管理機關廢止其營運許可。