Customs Act｜第 84 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
本條處罰對象是報關業者與專責報關人員，不是個人進口人。對進口實務最重要的是第二項的免罰規定：報關業者因報單申報錯誤，若在海關發現不符、接獲走私密報、或通知實施事後稽核之前，主動依關稅法第十七條第五項及第六項所定辦法代理納稅義務人或貨物輸出人申請更正報單，並經海關准予更正者，免依第一項規定處罰。這確立了「主動更正優於被動查獲」的時間點界線。
I. In the case where the customs broker violates the regulations governing the procedure with registration change, certificate application or renewal, or operation of the declaration business stipulated in Paragraph 3, Article 22, Customs shall issue a warning or impose a fine of not less than NT$6,000 and not more than NT$30,000 and may order the violator to comply within a certain period of time; the fine shall be charged per violation in case of failure to comply before the given deadline. If there is no compliance after three counts of punishment or in the case of serious violation, a suspension of on-line declaration privileges may be adopted for a period of not more than six months or the broker license may be repealed. II.When a customs broker, on behalf of the duty-payer or exporter, voluntarily files an application pursuant to Paragraphs 5 and 6, Article 17 to Customs for correcting errors contained in a declaration form, and the errors being made would constitute any of the misconducts defined in the preceding paragraph, he or she shall be exempt from penalties as prescribed therein, provided the Customs has established that such an application is made before it has discovered the errors, received confidential information about possible smuggling involved, or decided to carried out post–clearance audit against the declaration concerned via a prior notice, and thus so approved. III.In the case where the certified employee of the customs broker violates the regulations governing the responsibilities of certified employees of customs brokers stipulated in Paragraph 3, Article 22, Customs shall issue a warning or impose a fine of not less than NT$2,000 and not more than NT$5,000 and may order the violator to comply within a certain period of time; the fine shall be charged per violation in case of failure to comply before the given deadline. If there is no compliance after three counts of punishment, a suspension of declaration, examination and endorsement privileges may be adopted for a period of not more than six months, or his or her registration may be repealed.
Penalty Range: NT$6,000-30,000
報關業者違反第二十二條第三項所定辦法中有關變更登記、證照之申請、換發或辦理報關業務之規定者，由海關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，得停止六個月以下之報關業務或廢止報關業務證照。 報關業者因報單申報錯誤而有前項情事者，於海關發現不符、接獲走私密報、通知實施事後稽核前，主動依第十七條第五項規定及第六項所定辦法代理納稅義務人或貨物輸出人申請更正報單，並經海關准予更正，免依前項規定處罰。 專責報關人員違反第二十二條第三項所定辦法中有關專責報關人員職責之規定者，由海關予以警告或處新臺幣二千元以上五千元以下罰鍰，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者，得停止六個月以下之報關審核簽證業務或廢止其登記。
依本條第二項，報關業者因報單申報錯誤，於海關發現不符、接獲走私密報、通知實施事後稽核前，主動依關稅法第十七條第五項規定及第六項所定辦法代理納稅義務人或貨物輸出人申請更正報單，並經海關准予更正，免依第一項規定處罰。
依本條第一項，報關業者違反關稅法第二十二條第三項所定辦法中有關變更登記、證照之申請、換發或辦理報關業務之規定者，由海關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，得停止六個月以下之報關業務或廢止報關業務證照。
依本條第三項，專責報關人員違反關稅法第二十二條第三項所定辦法中有關專責報關人員職責之規定者，由海關予以警告或處新臺幣二千元以上五千元以下罰鍰，並得命限期改正；屆期未改正者按次處罰；處罰三次仍未完成改正者，得停止六個月以下之報關審核簽證業務或廢止其登記。