Regulations Governing the Customs Clearance of Transit and Transshipment Goods Article 21

Where a ship stores transshipment applicant violates the provisions of Paragraph 1 of Article 4, Article 7, Article 8, Paragraph 1 of Article 9, Article 11, Article 12, Article 13, or Article 15, Customs shall, in accordance with Article 83-2 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 applicant 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 applicant fails to complete the corrections after being penalized three times, Customs may suspend its transshipment operations for a period of up to six months.
中文原文 轉運及轉口貨物通關管理辦法第21條
船用品轉口申請人違反第四條第一項、第七條、第八條、第九條第一項、第十一條、第十二條、第十三條或第十五條規定者,由海關依本法第八十三條之二規定,予以警告或處新臺幣六千元以上三萬元以下罰鍰;並得命其限期改正;屆期未改正者,按次處罰;處罰三次仍未完成改正者,得停止六個月以下辦理轉口業務。

English translation for reference only; the Chinese text prevails. Not legal advice.