Where an online switching service provider has extended its business to Customs brokerage and thus violates the provisions of Article 8, Customs shall warn or impose a fine of not less than NT$6,000 and not more than NT$30,000 under the provisions of Article 81 of the Customs Act and the enterprise may be ordered to improve within 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 online switching service may be adopted for a period of not more than six months.

Where an online trader, except the one in the capacity of an individual, importer or exporter, violates Article 11, Customs shall warn or impose a fine of not less than NT$6,000 and not more than NT$30,000 under the provisions of Article 81 of the Customs Act and the enterprise may be ordered to improve within a certain period of time; the fine shall be charged per violation in case of failure to improve before the given deadline.

(Deleted)

Where a declarant who makes online Customs declarations violates Article 14, Customs shall warn or impose a fine of not less than NT$6,000 and not more than NT$30,000 under the provisions of Article 81 of the Customs Act and the enterprise may be ordered to improve within a certain period of time; the fine shall be charged per violation in case of failure to improve before the given deadline.