In the event that any bonded warehouse is found to have any of the following instances, Customs, in accordance with Article 88 of the Customs Act, 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 may be adopted for a period of not more than six months.
1. Acceptance and storage of goods prohibited in Article 4.
2. The goods acceptance procedures are not in accordance with the provisions of Paragraph 1 of Article 16, and Article 17.
3. Placement of the bonded goods in an exposed or outdoor storage site or area, thus violating the provisions of Article 22.
4. Bringing in or taking out the machinery and equipment from the bonded warehouse, thus violating the provisions of Article 42.

In the event that any bonded warehouse is found to have any of the following instances, Customs, in accordance with Article 88 of the Customs Act, 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suspension of bonded goods storage may be adopted for a period of not more than six months, or its registration may be repealed.
1. Violation of the provisions of Article 5.
2. Failure to make up a deficiency in guarantee bond as provided in Article 11.
3. Failure to handle the warehousing and cargo shipment procedures according to the provisions of Paragraph 2 of Article 14.
4. Processing the entry or release shipment of goods from the warehouse without the proper release notice or the permit, as required in Article 23, Article 24, Article 26, Article 30, Paragraph 1 of Article 32, Paragraph 1 of Article 33, and Article 36.

In the event that any bonded warehouse is found to have any of the following instances, Customs, in accordance with Article 88 of the Customs Act, 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 may be adopted for a period of not more than three months.
1. Failure to comply with the provisions of Paragraphs 1,3, and 4 of Article 9.
2. Failure to report over-discharge or short discharge of the goods within the deadline specified in Article 20.
3. Failure to comply with the provisions of Article 27.
4. Failure to prepare the monthly declaration pursuant to the official approval of Customs officers, as required in the provisions of Paragraph 2 of Article 32.
5. Failure to comply with the provisions of outsourced repair as provided in Paragraph 4 of Article 32.
6. Failure to comply with the provisions of monthly declaration as provided in Paragraph 5 of Article 32.
7. Failure to process reconditioning of the bonded goods provided in Article 34.
8. Failure to process inspection, testing or maintenance of the goods as provided in Article 35.
9. Failure to state and submit contents and documents of the reconditioned bonded goods prescribed in Article 38.
10. Failure to declare the transfer bonded good to Customs prescribed in Article 47.
11. Failure to prepare an inventory register as provided in Paragraphs 1,3,4, and 5 of Article 51.
12. Failure to produce the required statements and reports for examination and stamping by Customs and information as provided in Paragraph 1 of Article 52.
Bonded warehouse operators who have the circumstance in the preceding Subparagraph 1 shall be punished in accordance with the provisions of Subparagraph 1 of the preceding article if they fail to comply with the provisions of the back section of Paragraph 4 of Article 9, and violate the provisions Subparagraph 1, Paragraph 1 of Article 5.

In the event that any bonded warehouse is found to have any of the following instances, Customs, in accordance with Article 88 of the Customs Act, 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 may be adopted for a period of not more than thirty days.
1. Failure to appoint personnel in charge of handling bonded matters and operations, as required in the provisions of Article 15.
2. Failure to comply with the provisions of Paragraph 1 of Article 19.
3. Failure to store the goods according to the procedure required in Article 21.
4. Failure to comply with the provisions of Paragraph 3 of Article 32.
5. Failure to comply with the provisions of Article 32-1.
6. Execution of inspection, survey or sampling of the goods without the official permit required in the provisions of Article 50.

In the matter of customs declaration on the monthly consolidated declaration basis, where a self-provided bonded warehouse fails to obey Article 18 and Article 25, Customs, in accordance with Article 88 of the Customs Act, 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 three months.
Where a self-provided bonded warehouse loses its autonomous management privileges, Customs may revoke the registration of self-provided bonded warehouse according to the provisions of Article 88 of the Customs Act.

The bonded warehouses which are involved in smuggling, duty evasion or other violations of law shall be dealt with in accordance with the provisions of the Customs Anti-smuggling Act and other relevant laws.