Regulations Governing the Management of Import/Export Clearance for Transportation means｜第 11 條｜關務｜Regulation｜In Force
第 二 章/第 一 節｜財政部｜v1.0
Last Amended: 2023-05-22
A carrier or its responsible person committing serious violation to the concerned Customs laws and being punished within the latest 3 years shall be denied registration. If the registration is completed, the registration shall be revoked and declared invalid starting from the date of the said revocation. The serious violation to the concerned Customs laws and being punished within the latest 3 years mentioned above shall mean a record of smuggling within a period of three years prior to the registration date; or false import/export declaration that results in over TWD 500,000 of, either single amount or total amount in any or all offenses in tax evasion, over-rebated tax refund, or fixed-amount fine; or cargo confiscation with value in single amount or total amount over TWD 1,000,000, unless otherwise the said violation is proven to be a result of negligence of the enterprises concerned.
運輸業或其負責人曾違反相關關務法規，情節重大，受處分未逾三年者，應不予核准登記。已登記者，應予撤銷，並自撤銷之日起失其效力。 前項所稱違反相關關務法規，情節重大，受處分未逾三年者，指於申請登記日起溯算三年期間有私運紀錄；或因虛報貨物進、出口等違規情事，致所漏關稅稅額、溢沖退稅額或定額罰鍰單計或合計逾新臺幣五十萬元，或沒入貨物價值單計或合計逾新臺幣一百萬元者。但違章情事經查係因相關業者作業疏失所致者，免予採計。