Where a free-trade-zone enterprise transports and stores goods in violation of the provisions set forth in Paragraph 1 of Article 15 of this Act, Customs may impose a fine in an amount of no less than NTD 30,000 but no more than NTD 300,000, and in addition thereto, may order it to transport such goods out of the free trade zone within a period of 30 days, or confiscate such goods.
Failure to transport the goods within the period of time set forth in the preceding paragraph shall be subject to punishment by Customs upon each successive violation. If the goods at issue are still not transported out after three successive punishments, Customs may suspend the free-trade-zone enterprise from entering in and storing any goods for a period of no more than six (6) months, or advise the management authority of that free trade zone to annul its operation permit.
Where a free-trade-zone enterprise violates the provisions set forth in Paragraph 1, Article 16 of this Act, Customs may impose a fine in an amount of no less than NTD 30,000 but no more than NTD 300,000. In addition, Customs may suspend the free-trade-zone enterprise from transporting and storing any goods for a period of no more than six (6) months, or advise the management authority of that free trade zone to annul its operation permit in case of serious violation.

Where a free-trade-zone enterprise is found to have made false or incorrect statement(s) in any report filed with Customs in accordance with the provisions set forth in Paragraph 1 or Paragraph 3, Article 17 of this Act, Customs may, each time upon such finding, impose a fine in an amount of no less than NTD 30,000 but no more than NTD 300,000, and Customs may, in case of serious violation, suspend the said free-trade-zone enterprise from entering in or storing any goods for a period of no more than six (6)months, or advise the management authority of the free trade zone to annul its operation permit.
Where a free-trade-zone enterprise is found to have made false or incorrect statement(s) while applying for customs clearance in accordance with the provisions set forth in Paragraph 2, Article 17 of this Act, Customs shall punish the said free-trade-zone enterprise in accordance with the relevant provisions set forth in the Customs Anti-smuggling Act.
Where a free-trade-zone enterprise is found to have violated the provisions set forth in Paragraph1 or Paragraph 2, Article 17 of this Act and transport the goods to other free trade zone, tax area or bonded area without permission, Customs shall punish the said free-trade-zone enterprise in accordance with there levant provisions set forth in the Customs Anti-smuggling Act.

Where a free-trade-zone enterprise is found to have violated the provisions set forth in Paragraph 2 or Paragraph 3, Article 18 of this Act, Customs may give a warning or impose a fine in an amount of no less than NTD 30,000 but no more than NTD 300,000, and in addition thereto, may order it to make correction within a given time limit. In the absence of any correction upon expiration of the time limit, the punishment may be enforced successively; whereas, if no correction has been made after three successive punishments, Customs may suspend the violating free-trade-zone enterprise from
entering in and storing any goods for a period of no more than six (6) months or manage monthly consolidated declaration, or may advise the management authority of that free trade zone to annul its operation permit.

Where a free-trade-zone enterprise has violated the provisions set forth in Article 19 of this Act, Customs may impose a fine in an amount of no less than NTD 30,000 but no more than NTD 300,000, and this punishment may be enforced; upon each violation; in the absence of any correction after three successive punishments, the management authority of that free trade zone may annul its operation permit.

Where a free-trade-zone enterprise has violated the provisions set forth in Paragraph 1 of Article 20 of this Act regarding the periodical stock-check or submission to Customs for reference, or violated the provisions set forth in Paragraph 2 regarding failure to make up the book or make supplemental payment of taxes, Customs may impose a fine in an amount of no less than NTD 30,000 but no more than NTD 300,000, and in addition thereto, an order to make correction within a given time limit may be issued. In the absence of any correction upon expiration of the time limit, Customs may suspend its entry or storage of the management authority of that free trade zone may nullify its operation permit.

In the case of any failure to comply with the provisions of Article 30 of this Act, or any shortfall without any cause whatsoever with respect to the stored goods of a free-trade-zone enterprise, in addition to the supplemental payment of the relevant duties and taxes livable on such goods accordingly, Customs may give a warning or impose a fine in an amount of no less than NTD 30,000 but no more than NTD 300,000, and in addition thereto, may order it to make correction within a given time limit. In the absence of any correction, the punishment may be enforced successively; whereas, if no correction has been made after three successive punishments, Customs may suspend the violating free-trade-zone enterprise from entering in and storing any goods for a period no more than six (6) months, or may advise the management authority of that free trade zone to annul its operation permit.
Any other violation or tax evasion by a free-trade-zone enterprise shall be handled in accordance with the provisions set forth in the relevant acts.

The free-trade-zone enterprise which has filed the entry permission for foreign business personnel under the provision in paragraph 1 of Article 35 shall guarantee that the said foreign business personnel shall, during his stay in the free trade zone, engage only in the business activities consistent with the approved purpose of his entry. In the event that the foreign business personnel guaranteed by it is found to have conducted any act inconsistent with the approved purpose of his entry during his stay in the free trade zone, the immigration bureau may impose such free-trade-zone enterprise a fine in the amount of no less than NTD 6,000 but no more than NTD30,000 and the same business personnel shall be suspended from filing any application with the management authority of the free trade zone to be forwarded for approval of a visa upon arrival at the ROC through a free-trade-zone enterprise within one year.

Any personnel entering or departing a free trade zone who has violated the provisions set forth in paragraphs one through three, Article 36 of this Act, the management authority of the free trade zone may impose a fine in an amount of no less than NTD 6,000 but no more than NTD 30,000.