Chapter IV Fines and Penalties
Article 28
Where the firm operating a warehouse violates the provisions prescribed in Paragraph 4 of Article 5, Paragraph 1 of Article 11, Article 12, or Paragraph 3 or 4 of Article 18, Customs may give a warning or impose a fine of not less than NT$6,000 and not more than NT$30,000 under the provisions of Article 86 of the Act and the firm may be ordered to improve before a certain period of time; the penalty shall be imposed 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 privileges may be imposed for a period of not more than six months.
Article 29-1
Where the firm operating a warehouse violates the provisions prescribed in Paragraph 3 of Article 19, Paragraph 4 of Article 19 relating to the compliance of signing on the Cancelled /Shut Out Cargo Memo, Article 22, Article 24, or Paragraph 2 of Article 25, Customs may give a warning or impose a fine of not less than NT$6,000 and not more than NT$300,000 under the provisions of Article 86 of the Act and the firm may be ordered to improve before a certain period of time; the penalty shall be imposed 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of goods storage privileges may be imposed for a period of not more than six months, or its registration may be repealed.
Article 30
Where the firm operating a warehouse violates the provisions prescribed in Article 7, Article 13, Article 14, Paragraph 1, 3 to 8 of Article 15, Article 16, Article 17, Paragraph 1 of Article 19, Paragraph 4 of Article 19 relating to the compliance of isolating the goods from other cargoes and clearly labelling the batches, Article 20, Article 21, or Article 23, Customs may give a warning or impose a fine of not less than NT$6,000 and not more than NT$300,000 under the provisions of Article 86 of the Act and the firm may be ordered to improve before a certain period of time; the penalty shall be imposed 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of goods storage privileges may be imposed for a period of not more than six months, or its registration may be repealed.
Where the firm operating a warehouse violates the provisions as stated in the preceding paragraph and the goods stored in a warehouse have been found to be deficient due to illegal withdrawal, loss, theft or any other reason, Customs shall impose a fine of not less than NT$30,000 and not more than NT$1,000,000 under the provisions of Article 86 of the Act and the firm may be ordered to improve before a certain period of time; the penalty shall be imposed 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 goods storage privileges may be imposed for a period of not more than six months, or its registration may be repealed.
Article 31-1
Where the firm operating a warehouse violates the provisions prescribed in Article 13-1, Article 13-2, Paragraph 1 of Article 18, Paragraph 2 or 5 of Article 19, or Paragraph 1 of Article 25, Customs may give a warning or impose a fine of not less than NT$10,000 and not more than NT$1,000,000 under the provisions of Article 86 of the Act and the firm may be ordered to improve before a certain period of time; the penalty shall be imposed 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 goods storage privileges may be imposed for a period of not more than six months, or its registration may be repealed.
Where the firm operating a warehouse violates the provisions as stated in the preceding paragraph and the goods stored in a warehouse have been found to be deficient due to illegal withdrawal, loss, theft or any other reason, Customs shall impose a fine of not less than NT$30,000 and not more than NT$3,000,000 under the provisions of Article 86 of the Act and the firm may be ordered to improve before a certain period of time; the penalty shall be imposed 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 goods storage privileges may be imposed for a period of not more than six months, or its registration may be repealed.
Article 32-1
Where the firm operating a warehouse violates the provisions prescribed in Article 13-2, Paragraph 1 of Article 18, Paragraph 2 or 5 of Article 19, or Paragraph 1 of Article 25 and involves intentional smuggling or gross negligence, it will be regarded as a serious violation, whereby Customs shall suspend its goods storage privileges for a period of not more than six months or repeal its registration under the provisions of Article 86 of the Act.
Article 33
Where the operator of a warehouse violates the provisions prescribed in Paragraph 2 of Article 27, the Customs may, pursuant to the provisions of Paragraph 2 of Article 93 of the Act, suspend the business operation privileges of the aforementioned operator for a period of not more than six months, or repeal the registration of the business.
Article 34-1
A firm operating a warehouse whose registration is repealed by Customs is prohibited from applying for the warehouse operator under the same name within a period of two years from the repeal date.