The Regulations of Tariff Quota Article 6
The tariff rate quota can be allocated by countries and territories respectively with consideration of special need or in accordance with international treaties.The country of origin of imported goods shall be determined under ” Rules of Origin On Imported Goods ”. The Customs can request the duty-payer to provide the verification documents for the country of origin.
中文原文 關稅配額實施辦法第6條
實施關稅配額，得考量國內特殊需要或依國際協定，對個別生產國家或地區訂定數量。
實施關稅配額之貨物，其原產地之認定，依進口貨品原產地認定標準辦理；必要時，海關得請納稅義務人提供產地證明文件。
實施關稅配額之貨物，其原產地之認定，依進口貨品原產地認定標準辦理；必要時，海關得請納稅義務人提供產地證明文件。