Regulations Governing Customs Clearance Procedures for Air Express Consignments｜第 25 條｜Penalties｜Regulation｜In Force
財政部 / 關務署｜v113.08.06
Effective Date: 2026-03-01｜Last Amended: 2026-02-23
本條的處罰對象是快遞業者，個人進口人或收件人不是本條主體。快遞業者違反第十條第一項、第四項或第十條之一規定者，由海關依關稅法第八十七條規定處罰。其罰則結構與海運快遞貨物通關辦法第二十六條相同，反映空運與海運快遞在業者義務與罰則上的一致性。
If an express delivery enterprise violates the provisions prescribed in Paragraph 1 or 4 of Article 10, or Article 10-1, Customs shall warn or impose a fine of not less than NT$6,000 and not more than NT$30,000 under the provisions of Article 87 of the Customs Act and the enterprise 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, a suspension of the express consignment’s clearance privileges may be imposed for a period of not more than six months, or its registration may be repealed.
Penalty Range: Yes
快遞業者違反第十條第一項、第四項或第十條之一規定者，由海關依關稅法第八十七條規定，予以警告或處新臺幣六千元以上三萬元以下罰鍰，並得命其限期改正；屆期未改正者，按次處罰；處罰三次仍未完成改正或違規情節重大者，得停止六個月以下快遞貨物通關之業務或廢止其登記。
處罰對象是快遞業者。個人進口人或收件人不是本條的處罰主體。
由海關依關稅法第八十七條規定，予以警告或處新臺幣六千元以上三萬元以下罰鍰，並得命其限期改正；屆期未改正者按次處罰；處罰三次仍未完成改正或違規情節重大者，得停止六個月以下快遞貨物通關之業務或廢止其登記。