In the event that any duty-free shop is found to have any of the following instances, Customs, in accordance with Article 91 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 the duty-free shop operation for a period of not more than six months may be adopted.
1. Failure to undertake the process of replacement of the permit as required by Paragraph 2 of Article 11.
2. Failure to submit the required documents for transferring goods among duty-free shop, city duty-free shop or store, purchase claim center and self-provided bonded warehouse as required by Article 19.
3. Failure to submit data to CPT Single Window System as required by Paragraph 1 of Article 19, Paragraph 4 of Article 21, and Subparagraph 2 of Article 23.
4. Failure to confirm the identity of the buyer as required by Paragraph 1 of Article 21.
5. Failure to conduct the required physical inventory as required by Paragraphs 1, 2, and 4 of Article 25.
6. Failure to undertake the process of the payment of import duties payable or amendment as required by Article 26.
7. Failure to file account journals/reports and related documents or failure to submit such documents to Customs for review as required by Article 27.

In the event that any duty-free shop is found to have any of the following instances, Customs, in accordance with Article 91 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 the duty-free shop operation for a period of not more than thirty days may be adopted.
1. Failure to appoint a representative to process bonded goods operations with Customs and report such appointment to Customs as required by Article 15.
2. Failure to issue and process sales invoices for purchases as required by Paragraph 2 of article 21.
3. Failure to delete materials used for packing from the stock accounts as required by Subparagraph 1, and the latter part of Subparagraph 2 of Article 23.

In the event that any duty-free shop is found to have any of the following instances, Customs, in accordance with Article 91 of the Customs Act, shall repeal its registration.
1. The duty-free shop has failed to adhere to the qualifications as required by Paragraph 1 of Article 9 that such shop possessed at the time of its registration.
2. The duty-free shop is no longer in business.
3. It has been established as fact that duty-free shop is in a poor financial conditions and has lost the capacity to pay dues or meet obligations.