The Regulations of Tariff Quota Article 16

Under the situation that imported goods are applying the in-quota tariff rate of the method of allocation in advance, whilst the importers can not submit tariff quota certificate on time but can rectify the procedure, the importers can apply for goods examined and released accompanied with the payment of guaranty deposit equivalent to the amount of customs duties calculated by the out-quota rate and rectify the procedure within the valid period of the certificate. If the procedures can not be rectified, the guaranty deposit shall be confiscated under the Paragraph 3, Article 18 of the Act.