Customs Act Article 71
I.To cope with special domestic and/or international economic situations, to adjust the supply of goods, and to provide industries with appropriate operational conditions, customs duties or tariff quotas imposed on imported goods may be adjusted up or down within the range of fifty percent of the tariff rate or quota quantity prescribed in the Customs Imports Tariff Schedule; nevertheless, in case that the imported goods are in the category of staple commodity and the goods’ prices have fluctuated enormously, the range may be extended to one hundred percent. The time period applicable to the tariff rate or quota quantity adjustment shall not exceed one year.II.The categories of goods subject to the adjustment of tariff rate or quantity referred in the preceding paragraph, the range of actual adjustment, and the dates for commencing and terminating such adjustment shall be drawn up by the MOF in consultation with other related competent authorities, and be submitted to the Executive Yuan for approval.
中文原文 關稅法第71條
為應付國內或國際經濟之特殊情況，並調節物資供應及產業合理經營，對進口貨物應徵之關稅或適用之關稅配額，得在海關進口稅則規定之稅率或數量百分之五十以內予以增減。
但大宗物資價格大幅波動時，得在百分之一百以內予以增減。
增減稅率或數量之期間，以一年為限。
前項增減稅率或數量之貨物種類，實際增減之幅度及開始與停止日期，由財政部會商有關機關擬訂，報請行政院核定。
但大宗物資價格大幅波動時，得在百分之一百以內予以增減。
增減稅率或數量之期間，以一年為限。
前項增減稅率或數量之貨物種類，實際增減之幅度及開始與停止日期，由財政部會商有關機關擬訂，報請行政院核定。