Customs Act｜第 75 條｜Chapter V: Penalties｜Act｜In Force
第 五 章｜財政部 / 關務署｜v113.01.03
Enacted Date: 1967-08-08｜Promulgated Date: 2024-01-03｜Last Amended: 2022-05-11
When Customs conducts an investigation in accordance with the provisions of Paragraph 2, Article 13 and Article 42, the person being investigated who evades, hinders or refuses the investigation or refuses to provide information, attend to the site to accept the inquiry of Customs or provide cooperation in investigation, shall be liable to a fine of not less than NT$3,000 and not more than NT$30,000 and may notify them to comply within a given time limit; if there is no compliance within the given time limit, the fines may be imposed for each count of non-compliance.
Penalty Range: NT$6,000-30,000
海關依第十三條第二項及第四十二條規定進行調查時，被調查人規避、妨礙或拒絕提供資料、到場備詢或配合調查者，處新臺幣三千元以上三萬元以下罰鍰，並通知限期配合辦理；屆期未配合辦理者，得按次處罰。