Regulations Governing the Customs Clearance of Transit and Transshipment Goods Article 19

Where a freight forwarder 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 83-1 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 freight forwarder 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 freight forwarder fails to complete the corrections after being penalized three times or in the case of serious violation, Customs may suspend its operations related to declaring cargo manifests and handling transit and transshipment for a period of up to six months, or revoke its registration.