Regulations Governing the Customs Clearance of Transit and Transshipment Goods Article 17

Where a transport operator violates the provisions of Article 8, Paragraph 1 of Article 9, Article 10, Article 11, Article 13, or Article 15, Customs shall, in accordance with Article 83 of the Customs Act, issue a warning or impose a fine of not less than NT$6,000 and not more than NT$30,000, and may order the transport operator to make corrections within a specified time limit. If corrections are not made within the time limit, consecutive penalties may be imposed for each violation. If the transport operator fails to complete the corrections after being penalized three times, Customs may suspend its business operations related to transit, transshipment, and import/export customs declaration for a period of up to six months, or revoke its registration.