Customs Act Article 72

I.In the case where import relief or special safeguard measures are adopted in accordance with the Foreign Trade Act or other international agreements respectively, the MOF may increase the duty rate, a tariff quota may be adopted or additional duties imposed on specified imported goods.II.Where the accumulative import volume of a category of goods is beyond the standard trigger volume, the additional duty referred to in the preceding paragraph shall be calculated based on the duty leviable on the imports determined by Customs; where the import price is lower than the standard trigger price, it shall be calculated based on the difference between the customs value determined by Customs under this Act and the standard price. For the levy of additional duty, the higher of the two values resulting from comparison in respect of the two standards shall apply.III.The scope, duty rate, amount and period regarding the increase of duty, adoption of tariff quota or imposition of additional duty referred to in Paragraph 1 shall be drafted jointly by the MOF and the related authorities, and submitted to the Executive Yuan for approval. The tariff quota shall be implemented in accordance with the regulations for tariff quota set forth in Paragraph 2, Article 5.