The Regulations of Tariff Quota Article 7

Under the method of first-come first-serve, quota shall be allocated by the order of the date of importation. Whilst the quantity of declaration within the same date of importation is over the unused quota, the quota shall be allocated by pro rata based on the quantity of declaration respectively.The date of importation referred to in preceding Paragraph shall be the arrival date of transportation means carrying such goods. But if goods are stored in the bonded warehouse under Article 58 of the Act, the date shall be the application date of withdrawal for importation.