Customs Act Article 70
I. Should goods exported from the Republic of China or carried by any means of transport belonging to the Republic of China be accorded discriminatory treatment by an importing country, thereby placing the goods of the Republic of China in a disadvantageous position as compared with those of other countries in the market, the goods shipped from that country to the Republic of China or carried by any means of transport belonging to that country may be liable to payment of an appropriate retaliatory duty as decided by the MOF, in addition to the customs duty leviable in accordance with the Customs Import Tariff.II.In making the decision as referred to in the preceding paragraph, the MOF shall consult with the relevant authorities and submit to the Executive Yuan for approval.
中文原文 關稅法第70條
輸入國家對中華民國輸出之貨物或運輸工具所裝載之貨物，給予差別待遇，使中華民國貨物或運輸工具所裝載之貨物較其他國家在該國市場處於不利情況者，該國輸出之貨物或運輸工具所裝載之貨物，運入中華民國時，除依海關進口稅則徵收關稅外，財政部得決定另徵適當之報復關稅。
財政部為前項之決定時，應會商有關機關，並報請行政院核定。
財政部為前項之決定時，應會商有關機關，並報請行政院核定。