The Regulations of Tariff Quota Article 13-1
Under the method of allocation in advance, due to natural disasters, force majeure events or other subject matter, as a result of transport disruption or port closure, a quota quantity can not be imported entirely before the expiration of the tariff quota certificate, an importer can apply to the Ministry of Finance for extension attached with relevant concrete documents within ten days after the cause of the matter was eliminated, and the extension period applicable to the imported quota is limited on the period, that the port closure and transport disruption affect the normal operation of transportation.
中文原文 關稅配額實施辦法第13-1條
事先核配之配額，因天災、事變或其他不可抗力之事由，致運輸中斷或港口封閉，未能於關稅配額證明書有效期限屆滿前全數進口者，得於其原因消滅後十日內檢附相關具體事證，向財政部申請展期，並以因運輸中斷或港口封閉致無法運輸之期間為限。