Where a customs broker violates the provisions of Article 5 paragraph 2, Article 9, Article 11, Article 12, Article 13 paragraph 4, Article 15, Article 18, Article 23, Article 28, and Article 31, the customs authority are entitled to issue a warning under the provisions of Article 84 paragraph 1 of the Customs Act and the customs broker 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, license ma y either be suspended for a maximum period of six months or cancelled.

Where a customs broker violates the provisions of Paragraph 1 to 3 of Article 13, Article 25, or Article 30, 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 84 paragraph 1 of the Customs Act and the customs broker 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 imp rovement after three penalties or in the case of serious violation, license may either be suspended for a maximum period of six months or cancelled. Where the responsible person or authorized customs brokerage manager is sentenced to an imprisonment for no t less than one year, his/her customs broker business license will be cancelled without being limited by the consecutive imposition of fines for three times.

Where a customs broker violates the provisions Paragraph 2 、3 of Article 17, Article 19, Paragraph 1 、3 of Article 24, Article 24 1 or Article 27, 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 84 paragraph 1 of the Customs Act and the customs broker may be ordered to improve before a certai n 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, license may either be suspended for a maximum period of six months or cancelled. Where the responsible person or authorized customs brokerage manager is sentenced to an imprisonment for not less than one year, his/her customs broker business license will be cancelled without being limited by the consecutive imposition of fines for three times.

Where a customs clearance agent violates the provisions of Article 17 paragraph 1, Article 20 paragraph 5, Article 21, and Article 22, Customs may give a warning or impose a fine of not less than NT$ 2 ,000 and not more than 5 ,000 under the provisions of Article 84 paragraph 3 of the Customs Act and the agent 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, his/her broker evaluation and approv al license may be suspended for a maximum period of six months or his/her registration may be repealed.

Where a customs clearance agent violates the provisions of Article 20 paragraphs 3 and 4, or within one particular month, committed evaluation and approval errors on at least six forms during the execution of procedures or matters provided in Article 20 pa ragraphs 1 and 2, and the ratio of such errors comprises 1% of the total forms issued by the customs broker, Customs may give a warning or impose a fine of not less than NT$2,000 and not more than NT$5,000 under the provisions of Article 84 paragraph 3 of the Customs Act and the agent 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, his/her broker ev aluation and approval license may be suspended for a maximum period of six months.

Where the customs authorities shall discover and factually establish that a customs broker has acquired its customs broker operating license through forged, fabricated or other false document(s), the customs authority are entitled to cancel said broker's customs broker operating license under the provisions of Article 84 paragraph 1 of the Customs Act immediately.
Where the customs broker falsely declaring the name of the importer or exporter in its customs clearance application, or presenting a forge or falsified power of attorney, or commit ting a fraud or other illegal acts, Customs may give a warning or impose a fine of not less than NT$ 10,000 and not more than NT$30,000 under the provisions of Article 84 paragraph 1 of the Customs Act and the customs broker 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, license may either be suspended for a maximum period of six months or cancelled.
Where it is found that a customs broker employee has engaged in illegal activities mentioned in the proceding paragraph by using opportunities of carrying out business, the customs broker concerned shall be fully responsible for its actions pursuant the provision Article 24-1, and shall be penalized pursuant to the provision of the preceding paragraph. However, the customs broker may be exempted from penalties if he/she has taken all necessary measures and during the process of reasonable care recruiting such employee or in supervising the employee's work.