Exportation/importation of strategic high-tech goods under any of the following circumstances, shall be punishable with imprisonment for not more than five (5) years, detention, or, in lieu of or in addition to, a fine of not more than NT$3,000,000:
1.Where such goods are transported to restricted regions without authorization;
2.Where, after import permits are granted, such goods are transferred to restricted regions without authorization prior to being imported;
3.Where, after being imported, the use or end user of such imported goods are changed without authorization from the original declaration to the production or development of military weapons, such as nuclear or biochemical weapons, or ballistic missiles.
Where the representative of a juristic person, the agent, employee or any other staff member of a juristic person or natural person, commits any of the crimes provided for in the preceding paragraph in his/her course of business, not only the perpetrator shall be punished as prescribed, the juristic person or natural person shall also be punished with the fine prescribed in the preceding paragraph.

For any of the circumstances prescribed in each subparagraph of Paragraph 1 of the preceding article, the BOFT shall suspend the liable party from exporting, importing or exporting/importing goods for not less than one (1) month, but not more than one (1) year, or nullify the exporter/importer registration of the liable party.

For exportation/importation of strategic high-tech goods under any of the following circumstances, the BOFT may impose an administrative fine of not less than NT$60,000, but not more than NT$3,000,000; or suspend the liable party from exporting, importing, or exporting/importing goods for not less than one (1) month, but not more than one (1) year; or nullify the liable party's exporter/importer registration:
1.Where such goods are transported to any region other than the restricted regions without authorization;
2.Where, after import permits are granted, the importers are changed without authorization, or the said goods are transferred to any third country or region other than the restricted regions without authorization;
3.Where, after being imported, the use or end user of such imported goods is changed without permission from the originally declared to the production or development of military weapons, such as nuclear or biochemical arms, or ballistic missiles.
For specific strategic high-tech goods in breach of the provision of Paragraph 2 of Article 13, the competent authority may confiscate such goods.

Should an exporter/importer do any of the following, the BOFT may issue a warning, impose an administrative fine of not less than NT$60,000 and not more than NT$3,000,000, or stop the exporter/importer from exporting, importing, or exporting/importing goods for not less than one (1) month and not more than one (1) year:
1.Violating the provisions of Article 5 by trading with a country or territory with which trade is prohibited or restricted;
2.Violating the temporary suspension of export/import goods or any other necessary measures as stipulated in Paragraph 1 of Article 6;
3.Violating the regulations governing goods subject to export/import restriction as stipulated in Paragraph 2 of Article 11;
4.Violating the provisions in Paragraph 1 of Article 13-1 by exporting without authorization and importing without submitting an export permit issued by the exporting country;
5.Violating the provisions in Paragraph 1 of Article 15 for failure to proceed with exporting/importing as specified in the export/import permits;
6.Committing any of acts prohibited in Article 17;
7.Violating the provisions of Article 24 by refusing to provide documents or information, or refusing to accept inspection;
8.Violating the provisions of Article 25 by prejudicing the business interests of others.
With regard to a violation referred to in subparagraphs 1 through 6 of the preceding paragraph, the BOFT may in a serious case nullify the export/import registration of the exporter/importer in addition to the punishment provided for in the preceding paragraph.
If an industrial association, business organization, farmers’ association, fishermen’s association, provincial agricultural cooperative, or agricultural product and marketing association as referred to in Paragraph 2 of Article 20-2 violates the regulation in Paragraph 3 of the same Article, the BOFT may either issue a warning or impose an administrative fine of not less than NT$60,000 and not more than NT$3,000,000. In a serious case, the BOFT may also stop the violator from signing and issuing declarations of export/import or certificates of processing for not less than one (1) month and not more than one (1) year.
The BOFT may impose an administrative fine of not less than NT$500,000 and not more than NT$3,000,000 on a violator of the provisions of Paragraphs 2 or 4 of Article 20-3; in a serious case it may impose an administrative fine three (3) times as much as the value of the goods concerned and suspend the violator’s qualification to sign declarations of origin for not less than one (1) month and not more than one (1) year.

Should an exporter/importer commit any of the violations as prescribed in subparagraphs 1 through 5 of Paragraph 4 of Article 16, the BOFT may impose an administrative fine of not less than NT$60,000, but not more than NT$300,000; reclaim the allocated quota; or suspend export, import or export/import of such goods for not less than three (3) months, but not more than six (6) months, and in addition, may cancel the record of achievement; suspend the eligibility for quota application; or nullify the export/import registration of such exporter/importer, whichever appropriate, and taking into account the seriousness of the violation.
Should an exporter/importer commit any of the violations as prescribed in subparagraphs 6 through 8 of Paragraph 4 of Article 16, the BOFT may issue a warning or impose an administrative fine of not less than NT$30,000, but not more than NT$150,000; reclaim the allocated quota; or suspend export, import or export/import of such goods for not less than one (1) month, but not more than three (3) months, and in addition, may cancel the record of achievement, or suspend for not less than one(1) month, but not more than three (3) months the eligibility for quota application of such export/import.
To prevent an exporter/importer suspected of violation from circumventing punishment, during the investigation of violation, the BOFT may provisionally suspend the assignment or freeze the utilization of allocated quota, either in whole or in part, of such exporter/importer.

Should an exporter/importer commit any of the following violations, the BOFT may suspend the exporter/importer concerned from exporting/importing goods and the suspension shall cease once the cause is removed:
1.The goods exported/imported are counterfeits or infringe upon the intellectual property rights protected by this country or any other country, as supported by concrete evidence;
2.Failure to pay trade promotion fees as required in Paragraph 1 of Article 21.
3.Cessation of business or move to unknown location.
The period of suspension from exporting/importing goods due to the provisions prescribed in subparagraph 1 of the preceding paragraph may not exceed one (1) year.

For an exporter/importer who is suspended from exporting/importing goods pursuant to the provisions of Article 27-1, Paragraph 1 of Article 27-2, or Articles 28 through 30, if such exporter/importer has any transaction established before the punishment, and the transaction is confirmed true by the BOFT, the exportation/importation of goods contemplated in the said transaction may still be effected.

A person punished under the provisions of Article 27-1, Paragraph 1 of Article 27-2, or Articles 28 through 30 may file with the BOFT an objection and request re-examination. The BOFT shall make its decision within twenty (20) days from the day following the date of receipt of such written objection. The regulations governing the objection procedures shall be prescribed by the MOEA.
In case of disagreement with the results of re-examination in respect of any objection referred to in the preceding paragraph, the objector may file an administrative appeal and bring the case to an administrative court in accordance with the law.

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