Customs Act｜第 89 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
本條的處罰對象是保稅工廠業者，一般進口人或委託集運的個人不適用本條。保稅工廠業者違反關稅法第五十九條第四項所定辦法中有關變更登記、證照之申請、換發、保稅工廠之設備建置、保稅物品之加工、管理、通關或產品內銷應辦補稅程序之規定者，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者，得停止六個月以下保稅工廠業務之一部或全部、按月彙報或廢止其登記。
In the case where the firm operating the bonded factory violates the regulations governing the procedure with registration change, certificate application or renewal, installation and equipment of the bonded factory, processing, management, clearance of bonded goods, or payment procedures for duty payable on goods distributed domestically stipulated in Paragraph 4, Article 59, 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, a suspension of part or whole of bonded factory business or monthly declaration privileges may be adopted for a period of not more than six months, or its registration may be repealed.
Penalty Range: NT$6,000-30,000
保稅工廠業者違反第五十九條第四項所定辦法中有關變更登記、證照之申請、換發、保稅工廠之設備建置、保稅物品之加工、管理、通關或產品內銷應辦補稅程序之規定者，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者，得停止六個月以下保稅工廠業務之一部或全部、按月彙報或廢止其登記。
適用對象是保稅工廠業者。一般進口人、委託集運的個人不是本條的處罰主體。
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者，得停止六個月以下保稅工廠業務之一部或全部、按月彙報或廢止其登記。