The Regulations of Tariff Quota Article 14

If the quota was allocated in accordance with Article 9 but without the issuance of tariff quota certificate or without the application of importation at the same year, the Ministry of Finance shall reallocate the tariff quota and announce 21 days prior to the beginning date of application for reallocation, except that such extension of period is approved in accordance with the preceding 2 articles.The application for participating the reallocation, the allocation and the issuance of tariff quota certificate referred to in preceding Paragraph, should be implemented in accordance with the Article 9 and Article10.