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Chapter IV Fines and Penalties
Article 28
Where the firm operating a warehouse violates the matters for compliance prescribed in Paragraph 4 of Article 5, Article 7, Article 12, Article 14, Article 17, Paragraph 3 of Article 18 or Article 24, the Customs may, pursuant to the provisions of Article 86 of the Act, warn and request such a firm to rectify its behavior within a time period or impose a fine of not less than NT$6,000 and not more than NT$15,000. Such an imposition may be based on per violation. If such a firm fails to comply with the regulations after the imposition for three consecutive times or in the case of serious violation , a suspension of goods storage privileges may be adopted for a period of not more than six months or its registration may be repealed .
Article 29
Where the firm operating a warehouse violates the provisions prescribed in Article 11, Paragraph 1 or 3 or 4 of Article 15, Article 16, Paragraph 1 of Article 18, or Paragraph 1 or 2 or 5 of Article 19, the Customs may, pursuant to the provisions of Article 86 of the Act, warn and request such a firm to rectify its behavior within a time period or impose a fine of not less than NT$6,000 and not more than NT$30,000. Such an imposition may be based on per violation. If such a firm fails to comply with the regulations after the imposition for three consecutive times or in the case of serious violation , a suspension of goods storage privileges may be adopted for a period of not more than six months or its registration may be repealed .
Article 30
Where the operator of a warehouse violates the provisions prescribed in Article 13 to Article 13-2, Paragraph 1 of Article 21, Article 22 or Article 23, the Customs may, pursuant to the provisions of Article 86 of the Act, issue a warning to the operator and demand the operator to make rectifications within a specified period of time or impose a fine ranging from NT$6,000 to NT$15,000.
Article 31
Where the operator of a warehouse violates the provisions prescribed in Paragraph 5 or 6 of Article 15, Paragraph 3 or 4 of Article 19, or Article 20, the Customs may, pursuant to the provisions of Article 86 of the Act, issue a warning to the operator and request the operator to make rectifications within a specified period of time or impose a fine ranging from NT$6,000 to NT$20,000.
Article 32
Where the operator of a warehouse violates the provisions prescribed in Paragraph 7 or 8 of Article 15, Paragraph 2 of Article 21 or Article 25, the Customs may, pursuant to the provisions of Article 86 of the Act, issue a warning to the operator and request the operator to make rectifications within a specified period of time or impose a fine ranging from NT$6,000 to NT$30,000.
Article 33
Where the operator of a warehouse violates the provisions prescribed in Paragraph 2 of Article 27, the Customs may, pursuant to the provisions of Paragraph 2 of Article 93 of the Act, suspend the business operation privileges of the aforementioned operator for a period of not more than six months, or repeal the registration of the business.
Article 34
Where the stored goods contained in a warehouse have been withdrawn out of the warehouse, lost, stolen, or where the quantity is reduced due to other reasons in violation of the provisions of Article 13、Article 18、Article 20、Article 21 and Article 25, pursuant to the provisions of Paragraph 1 of Article 7 of the Act, the operator of the concerned warehouse shall be obliged to pay the import duties of the shortage. Such cases as 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.