Regulations Governing the Customs Clearance of Transit and Transshipment Goods Article 22

Where a warehouse operator or container terminal operator violates the provisions of Article 11 or Article 13, Customs shall, in accordance with Article 86 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 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 operator fails to complete the corrections after being penalized three times or in the case of serious violation, Customs may suspend its operations related to container (cargo) storage for a period of up to six months, or revoke its registration.Where a warehouse operator or container terminal operator violates the provisions of Article 6 or Article 8, Customs shall, in accordance with Article 86 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 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 operator fails to complete the corrections after being penalized three times or in the case of serious violation, Customs may suspend its operations related to container (cargo) storage for a period of up to six months, or revoke its registration.Where a warehouse operator or container terminal operator violates the provisions as stated in the preceding two paragraphs and the containers (cargo) stored in the warehouse (terminal) have been found to be deficient due to illegal withdrawal, loss, theft, or any other reason, Customs shall, in accordance with Article 86 of the Customs Act, impose a fine of not less than NT$30,000 and not more than NT$1,000,000, and may order the 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 operator fails to complete the corrections after being penalized three times or in the case of serious violation, Customs may suspend its operations related to container (cargo) storage for a period of up to six months, or revoke its registration.