N1 value of engines exceeding 40% while taxiing

The power supplied to the engines for taxi should not exceed 40% N1. Above 40% N1 may be exceeded if the aircraft has difficulty taking the first action for a taxi due to being on an incline or in a heavily loaded condition. Still, it should immediately descend below 40% N1 without exceeding the GS 6 kts. It should never exceed 60% N1 and above while taxiing for whatever reason. This penalty is not given on VFR flights.