The Regulations of Tariff Quota Article 3
The tariff rate quota is allocated by the Ministry of Finance or the delegated organizations or other entrusted authorities.
中文原文 關稅配額實施辦法第3條
關稅配額之核配，由財政部為之，並得委任所屬機關或委託其他機關（構）辦理。
English translation for reference only; the Chinese text prevails. Not legal advice.