The Regulations of Tariff Quota Article 17
If the imported goods can not apply the in-quota tariff rate, the importers can import good with the declaration under out-quota tariff rate, or act by the following methods before goods released by the Customs1.Apply to re-export the goods.2.Apply to store in a bounded house under Article 58 of the Act and the "Regulations Governing the Establishment and Management of Bonded Warehouse".
中文原文 關稅配額實施辦法第17條
進口貨物未能適用關稅配額之配額內稅率者，進口人得依配額外稅率報關進口，或於海關放行前依下列方式辦理：
一、申請退運出口。
二、依本法第五十八條及保稅倉庫設立及管理辦法規定申請存儲保稅倉庫。
一、申請退運出口。
二、依本法第五十八條及保稅倉庫設立及管理辦法規定申請存儲保稅倉庫。