Customs Act Article 5
I.The Customs Import Tariff may, with respect to specified imported goods, stipulate separate tariff rates for different quantities of such goods in order to implement tariff quotas.II.Regulations governing the methods of allocation, eligibility of application for allocation, collection of premiums, performance bonds, fees and charges and management for the tariff quotas referred to in the preceding paragraph shall be prescribed by the MOF, together with the relevant authorities, and shall be submitted to the Executive Yuan for approval.
中文原文 關稅法第5條
海關進口稅則得針對特定進口貨物，就不同數量訂定其應適用之關稅稅率，實施關稅配額。
前項關稅配額之分配方式、參與分配資格、應收取之權利金、保證金、費用及其處理方式之實施辦法，由財政部會同有關機關擬訂，報請行政院核定之。
前項關稅配額之分配方式、參與分配資格、應收取之權利金、保證金、費用及其處理方式之實施辦法，由財政部會同有關機關擬訂，報請行政院核定之。