Act for the Establishment and Management of Free trade zones Article 42

In the case of any failure to comply with the provisions of Article 30 of this Act, or any shortfall without any cause whatsoever with respect to the stored goods of a free-trade-zone enterprise, in addition to the supplemental payment of the relevant duties and taxes livable on such goods accordingly, Customs may give a warning or 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 make correction within a given time limit. In the absence of any correction, the punishment may be enforced successively; whereas, if no correction has been made after three successive punishments, Customs may suspend the violating free-trade-zone enterprise from entering in and storing any goods for a period no more than six (6) months, or may advise the management authority of that free trade zone to annul its operation permit.Any other violation or tax evasion by a free-trade-zone enterprise shall be handled in accordance with the provisions set forth in the relevant acts.