The Regulations of Tariff Quota Article 4
Whilst in-quota tariff rate applies on imported goods, the quota shall be allocated by the method of first-come first-served or the method of allocation in advance.Under the method of allocation in advance, quota shall be allocated by the following ways:1.The order of application2.Ballot3.The performance of importation4.Auctions for tariff quota rights5.Other methods agreed by international treaties or approved by the Ministry of Finance consulting with the related authorities concerned.The performance bond or premium shall be collected whilst quota is allocated in accordance with the preceding Paragraph.
中文原文 關稅配額實施辦法第4條
實施關稅配額之貨物適用配額內稅率者，依進口貨物先到先配或事先核配方式辦理。
依事先核配方式辦理者，得依下列方法核配關稅配額：
一、申請順序。
二、抽籤。
三、進口實績。
四、標售關稅配額權利。
五、其他經國際間約定或財政部會商有關機關認定之方法。
依前項規定核配關稅配額時，並得收取履約保證金或權利金。
依事先核配方式辦理者，得依下列方法核配關稅配額：
一、申請順序。
二、抽籤。
三、進口實績。
四、標售關稅配額權利。
五、其他經國際間約定或財政部會商有關機關認定之方法。
依前項規定核配關稅配額時，並得收取履約保證金或權利金。