The Regulations of Tariff Quota Article 11-1

Both obligee and transferee may apply to the original authority which allocated the quota for return of the performance bond referred to in the preceding paragraph after the importation of the entire goods or the amount of the goods after transference, within the valid period of the tariff quota certificate.The performance bond shall belong to the national treasury instead of refunding if neither the obligee nor the transferee apply for refund within 5 years or do not import the goods entirely within the valid period of the tariff quota certificate.The un-imported goods of the obligee and transferee which are less than a certain proportion of the quota written on the tariff quota certificate shall be regarded as imported entirely. The aforementioned proportion shall be included in the announcement made by the Ministry of Finance in accordance with the provision of Article 5.