The Regulations of Tariff Quota Article 13
Under the method of allocation in advance, if the quantity of quota can not be imported entirely before the expiration of the tariff quota certificate, the importers can apply to the original authority which allocated quota for extension before the expiration of the valid period , accompanied by the transaction contract and the original certification of the tariff quota.Under the method of allocation in advance, if the method of installment distribution is used, the quota allocated in each installment must be imported entirely before the expiration of the tariff quota certificate in the given period, and no extension may be applied for. Such importers as import rice and rice products may apply for extension to the final date in the such year in accordance with the preceding paragraph.
中文原文 關稅配額實施辦法第13條
事先核配之配額，未能於關稅配額證明書有效期限屆滿前全數進口者，得於有效期限屆滿前檢附買賣合約及原關稅配額證明書，向原核配之機關（構）申請展期至當年關稅配額截止日。
事先核配採分期分配方式者，其每期獲配之配額，應於當期關稅配額證明書有效期限屆滿前全數進口，不得申請展期。
但進口米及米食製品者，得依前項規定程序，申請展期至當年關稅配額截止日。
事先核配採分期分配方式者，其每期獲配之配額，應於當期關稅配額證明書有效期限屆滿前全數進口，不得申請展期。
但進口米及米食製品者，得依前項規定程序，申請展期至當年關稅配額截止日。