In the case where the duty-payer of the imported goods fails to apply for clearance within the time period prescribed in paragraph one of Article 16, a late fee of NT$200 per day shall be levied beginning from the date following that on which the time period expires.
If the duty-payer of the imported goods still fails to apply for clearance following twenty consecutive days of having the late fee imposed, the goods concerned shall be disposed of by Customs by way of sale. If any surplus proceeds of the sale remain following the deduction of the customs duty levied and any other necessary expenses, Customs shall retain the surplus proceeds in temporary custody pending claim by the duty-payer; the duty-payer concerned shall apply for a refund of the surplus proceeds within a period of five years, after which time they shall be surrendered to the national treasury.

In the case where the import duty is not paid within the time limit prescribed in Article 43, a delinquent fee shall be levied at the rate of 0.05 percent of the amount of duty per day beginning from the date following that on which the time limit for duty payment expires.
If the import duty remains unpaid after the imposition of the delinquent fee for thirty consecutive days, the ruling prescribed in paragraph two of the preceding Article shall apply mutatis mutandis.

When Customs conducts an investigation in accordance with the provisions of Paragraph Two of Article 13 and Article 42, the person being investigated who evades, interrupts or refuses the investigation or refuses to provide information, attend to the site to accept the inquiry of Customs or provide cooperation in investigation, shall be liable to a fine of not less than NT$3,000 and not more than NT$30,000 and may notify them to comply within a given time limit; if compliance is not met within the given time limit, the fines may be imposed in each case.

The original duty-payer, present holder of the goods shall pay the payable duty in accordance with Article 55 within fourteen days following the date of receiving the duty memo. In the case where duty is not paid within the prescribed time period, the procedures referred to in Paragraph One of Article 74 shall be undertaken by Customs.
If it is discovered that payment of the customs duty in accordance with Article 55 has not been made, a fine equal to the amount of the duty shall be levied in addition to the customs duty payable.

A delinquent payment of customs duty involving exemptions of customs duties, records on accounts and/or installment payment of customs duties for imported machinery, equipment, apparatus, automobiles and necessary parts and components processed according to this Act shall be handed over for compulsory execution. In addition, a delinquent fee shall be charged at the rate of 0.05 percent of the total amount of customs duty unpaid or recorded on account per day, commencing from the date following that on which the prescribed time limit for duty payment expired or on which the duty was recorded on the account to the date on which the outstanding amount of duty is paid in full. However, the total amount of the delinquent fee charged may not exceed fifteen percent of the amount of customs duty unpaid or recorded on the account.
At the effective date of the amendment of this Act on April 26, 2022, if the delinquent fee of the total amount of customs duty unpaid has not be charged, the provisions of the preceding paragraph shall apply.

In the case where the finished products or duty-free raw materials of a bonded factory are moved out of the factory, in violation of the provisions of paragraph 2of Article 59, or where the customs duty to be levied on the self-use machinery and equipment exported to the tax area fails to be recovered in accordance with the proviso to paragraph 3 of Article 59,such violations shall be treated as smuggling goods into this country and shall be liable to penalties in accordance with the relevant provisions of Customs Anti-Smuggling Act.

In the case where the amount of duty recorded on the account for raw materials imported for manufacture of exported products cannot be offset within a prescribed period, a delinquent fee shall be charged at the rate of 0.05 percent of the amount of duty payable per day, in addition to payment of the customs duty so recorded, commencing on the date following the expiration on which the customs duty was recorded to the date on which the outstanding amount of duty is paid in full. However, the delinquent fee may not exceed fifteen percent of the duty recorded on account.
Under any of the following circumstances, the delinquent fee referred to preceding paragraph shall not be charged:
(1) excessive amount of raw materials stored has been approved because of government export controls or coordination with government policy.
(2) the factory suffers from a natural disaster, accidents or other force majeure, certified by the local fire department or internal revenue office.
(3) the duty recorded cannot be offset within the prescribed period due to a drastic change in the international economic situation following which an exemption of the delinquent fee has been agreed upon by the Ministry of Finance and the Ministry of Economic Affairs.
(4) the goods being exported are directly affected by a coup d’etat, war, strike or natural disaster occurring in the importing country, declared to be true following investigation;
(5) the goods have been exported prior to the expiration of the prescribed period for duty refund or offsetting of the accounts of customs duty recorded or within six months following the expiration of the prescribed period for filing an application for duty refund or offsetting of the accounts of customs duty recorded.
At the effective date of the amendment of this Act on April 26, 2022, if the delinquent fee of the total amount of customs duty unpaid has not be charged, the provisions of the preceding paragraph shall apply.

(Deleted)

In the case where the enterprise conducting the customs declaration, transportation, freight forwarder, storage, container yard and any other business related to clearance violates the regulations governing the proceeding of registration, the application procedure, management, and customs procedure stipulated in Paragraph 3 of Article 10, Customs shall warn or impose a fine of not less than NT$ 6,000 and not more than NT$30,000 and may be ordered to improve before a certain period of time; the fine shall be charged per violation in case of failure to improve before the given deadline. If there is no improvement after three penalties, a suspension of on-line declaration privileges may be adopted for a period of not more than six months.

In the case where the enterprise operating on-line transmission or electronic data transmission network for customs clearance violates the regulations governing business scope, criteria for charges collection, business hours, or management stipulated in paragraph 5 of Article 10, the Ministry of Finance shall warn or impose a fine of not less than NT$100,000 and not more than NT$500,000 and may be ordered to improve before a certain period of time; the fine shall be charged per violation in case of failure to improve before the given deadline. If there is no improvement after three penalties, a suspension of on-line electronic data transmission privileges may be adopted for a period of not more than six months or the business license may be repealed.

In the case where the responsible person of the means of transportation for passengers or cargo or the transportation firm violates the regulations prescribed in Paragraph 3 of Article 14 governing the methods of application, the proceeding of clearance or the management of transshipment and transited goods, or the regulations prescribed in Paragraph 3 of Article 20 governing the proceeding of the importation or exportation clearance, registration change, the certificate application or renewal of the firm, and customs procedure, Customs shall warn or impose a fine of not less than NT$6,000 and not more than NT$30,000 and may be ordered to improve before a certain period of time; the fine shall be charged per violation in case of failure to improve before the given deadline. If there is no improvement after three penalties, a suspension of transshipment, transit, importation or exportation clearance and declaration privileges may be adopted for a period of not more than six months or its registration may be repealed.

In the case where the registered freight forwarder violates the regulations prescribed in Paragraph 3 of Article 14 governing the methods of application、the proceeding of clearance or the management of transshipment and transited goods ,or the regulations prescribed in Paragraph 2 of Article 20-1 governing the qualifications, conditions, amount and type of deposit, application procedure, registration and change of registration, certificate application and renewals, and customs procedure, Customs shall warn or impose a fine between NT$6,000 and NT$30,000 and may be ordered to improve before a certain period of time; the fine shall be charged per violation in case of failure to improve before the given deadline. If there is no improvement after three penalties or in the case of serious violation, their right to submit manifest, transshipment, or transited goods declarations may be suspended for a period of not more than six months or its registration may be repealed.

In the case where the enterprises designated by the Ministry of Finance violate the regulations prescribed in Paragraph 3 of Article 14 governing the methods of application, the proceeding of clearance or the management of transshipment and transited goods, Customs shall warn or impose a fine between NT$6,000 and NT$30,000 and may be ordered to improve before a certain period of time; the fine shall be charged per violation in case of failure to improve before the given deadline. If there is no improvement after three penalties or in the case of serious violation, a suspension of transshipment, transit clearance and declaration privileges may be adopted for a period of not more than six months.

In the case where the customs broker violates the regulations governing the proceeding with registration change, certificate application or renewal, or operation of the declaration business stipulated in paragraph 3 of Article 22, Customs shall warn or impose a fine of not less than NT$6,000 and not more than NT$30,000 and may be ordered to improve before a certain period of time; the fine shall be charged per violation in case of failure to improve before the given deadline. If there is no improvement after three penalties or in the case of serious violation, a suspension of on-line declaration privileges may be adopted for a period of not more than six months or the broker license may be repealed.
When a customs broker, on behalf of the duty-payer or exporter, voluntarily files an application pursuant to paragraph 5 and 6 of Article 17 to Customs for correcting errors contained in a declaration form, and the errors being made would constitute any of the misconducts defined in the preceding paragraph, he or she shall be exempt from penalties as prescribed therein, provided the Customs has established that such an application is made before it has discovered the errors, received confidential information about possible smuggling involved, or decided to carried out post–clearance audit against the declaration concerned via a prior notice, and thus so approved.
In the case where the certified employee of the customs broker violates the regulations governing the responsibilities of certified employees of customs brokers stipulated in paragraph 3of Article 22, Customs shall warn or impose a fine of not less than NT$2,000 and not more than NT$5,000 and may be ordered to improve before a certain period of time; the fine shall be charged per violation in case of failure to improve before the given deadline. If there is no improvement after three penalties, a suspension of declaration, examination and endorsement privileges may be adopted for a period of not more than six months or his or her registration may be repealed.

In the case where the firm of the means of bonded transportation violates the regulations governing the proceeding with registration change, certificate application and renewal, or bonded transport use and management, real time tracking system specification and installation, sealing and unsealing process of On-Board Device seal, maintaining the real time tracking system functional, or digital data transmission stipulated in paragraph 3 of Article 25, Customs shall warn or impose a fine of not less than NT$6,000 and not more than NT$30,000 and may be ordered to improve before a certain period of time; the fine shall be charged per violation in case of failure to improve before the given deadline. If there is no improvement after three penalties, a suspension of loading privileges may be adopted for a period of not more than six months or his or her registration may be repealed.

In the case where the firm operating a warehouse or container yard violates the regulations prescribed in Paragraph 3 of Article 14 governing the methods of application, the proceeding of clearance or the management of transshipment and transited goods, or the regulations governing the proceeding with registration change, certificate application and renewal, storage, movement, clearance, or management of goods and containers stipulated in paragraph 2of Article 26, Customs shall warn or impose a fine of not less than NT$6,000 and not more than NT$3,000,000 and may be ordered to improve before a certain period of time; the fine shall be charged per violation in case of failure to improve before the given deadline. If there is no improvement after three penalties or in the case of serious violation, a suspension of container and goods storage privileges may be adopted for a period of not more than six months or its registration may be repealed.

In the case where the autonomously managed firm after obtaining approval from Customs violates the regulations governing obligatory matters of autonomous management and the qualifications, missions, number of agents stipulated in paragraph 3 of Article 26-1, Customs shall warn or impose a fine of not less than NT$6,000 and not more than NT$300,000 and may be ordered to improve before a certain period of time; the fine shall be charged per violation in case of failure to improve before the given deadline. If there is no improvement after three penalties or in the case of serious violation, a suspension of partial or complete the autonomous management matters may be adopted for a period of not more than six months or its approval may be repealed.

In the case where the firm conducting an express delivery business proceeds with the clearance of express consignments and violates the regulations governing qualifications of operators, the conditions, distinction and declaration of goods, sorting of goods, or clearance procedures stipulated in paragraph 2of Article 27, Customs shall warn or impose a fine of not less than NT$6,000 and not more than NT$30,000 and may be ordered to improve before a certain period of time; the fine shall be charged per violation in case of failure to improve before the given deadline. If there is no improvement after three penalties or in the case of serious violation, a suspension of the express consignment’s clearance privileges may be adopted for a period of not more than six months or its registration may be repealed.

In the case where a firm using self-prepared seals approved by Customs violates the regulations prescribed in Paragraph 4 of Article 28-1 governing the categories of self-prepared seals, validation criteria, scope of usage, re-issuance and management, the approval on using self-prepared seals may be suspended for a period of not more than one year. However, in the case of serious violation, the approval may be repealed and the firm shall not re-apply for the usage of self-prepared seals within one year commencing from repeal of the approval.

In the case where the firm operating the bonded warehouse violates the regulations governing the proceeding with registration change, certificate application or renewal, installation and equipment of the bonded warehouse, storage of goods, or management stipulated in paragraph 4of Article 58, Customs shall warn or impose a fine of not less than NT$6,000 and not more than NT$30,000 and may be ordered to improve before a certain period of time; the fine shall be charged per violation in case of failure to improve before the given deadline. If there is no improvement after three penalties, a suspension of bonded goods storage or monthly declaration privileges may be adopted for a period of not more than six months or its registration may be repealed.

In the case where the firm operating the bonded factory violates the regulations governing the proceeding with registration change, certificate application or renewal, installation and equipment of the bonded factory, processing, management, clearance of bonded goods, or payment procedures for duty payable on goods distributed domestically stipulated in paragraph 4of Article 59, Customs shall warn or impose a fine of not less than NT$ 6,000 and not more than NT$30,000 and may be ordered to improve before a certain period of time; the fine shall be charged per violation in case of failure to improve before the given deadline. If there is no improvement after three penalties, a suspension of part or whole of bonded factory business or monthly declaration privileges may be adopted for a period of not more than six months or its registration may be repealed.

In the case where the firm operating the logistics center violates the regulations governing the proceeding with registration change, certificate application and renewal, management of goods, or clearance stipulated in paragraph 4of Article 60, Customs shall warn or impose a fine of not less than NT$6,000 and not more than NT$30,000 and may be ordered to improve before a certain period of time; the fine shall be charged per violation in case of failure to improve before the given deadline. If there is no improvement after three penalties, a suspension of goods storage or monthly declaration privileges may be adopted for a period of not more than six months or its registration may be repealed.

In the case where the firm operating a duty-free shop violates the regulations governing the proceeding with registration change, certificate application and renewal, management of goods, clearance, or distribution and sales stipulated in paragraph 4of Article 61, Customs shall warn or impose a fine of not less than NT$6,000 and not more than NT$30,000 and may be ordered to improve before a certain period of time; the fine shall be charged per violation in case of failure to improve before the given deadline. If there is no improvement after three penalties, a suspension of the duty-free shop operation may be adopted for a period of not more than six months or its registration may be repealed.

In the case where a firm applying for a refund or offsetting of customs duty for exported goods violates the regulations governing the amount of a refund or offsetting of customs duty, or the offsetting of accounts stipulated in paragraph 5of Article 63, Customs may suspend the account recording privileges for a period of not more than six months.

In the case where the firm liable for a deposit pursuant to Paragraph 3 of Article 20, Paragraph 2 of Article 20-1, Paragraph 3 of Article 25, Paragraph 2 of Article 26, Paragraph 4 of Article 58 and Paragraph 4 of Article 60 fails to pay the payable duty, fees or fines, Customs may offset such a duty, fee or fine against the deposit made.
In the case where such a deposit is insufficient for the deduction referred to in the preceding paragraph, Customs may notify such a firm to make up the shortfall within a prescribed period. In the case where the firm fails to make up the shortfall prior to the expiration of the prescribed period, Customs may suspend business privileges for a period of not more than six months or repeal its registration.

Imported or exported goods which are involved in smuggling, duty evasion or other violations of law shall be dealt with in accordance with the provisions of the Act of Customs for the Suppression of Smuggling and other relevant laws.