Foreign Trade Act Article 16
For the purpose of trade negotiations or the implementation of pacts or agreements, the BOFT may adopt paid or free quotas or other measures affecting export and import quantities of goods.Export and import quotas provided in the preceding paragraph shall be governed by the rules of international economic and trade organization, pacts, agreements, trade negotiation commitments, or laws and regulations, whichever applicable otherwise, the quotas shall be for public auction.The paid quotas mentioned in the first paragraph refer to quotas that are announced by the BOFT after consultation with relevant agencies and are either awarded through public bidding or by charging an administrative fee.Exporters and importers shall not engage in the following acts when importing or exporting goods subject to quota restrictions:1. Forging or altering quota-related documents, or using forged or altered documents;2. Illegally transferring of exports/imports;3. Evading inspection or failing to reserve production materials or documents in accordance with regulations;4. Improperly using of the quotas thus, causing disruption of trade order, or breach of pacts/agreements with other countries;5. Evading quota regulations;6. Failing to comply with overseas processing as certified;7. Falsely declaring for the utilization of quotas; or8. Other improper acts obstructing quota regulations.Quotas for exports and imports shall not be pledged or compulsory executed. Free quotas may not be transferred to others unless otherwise provided under the laws and regulations governing specific goods.The regulations governing the allocation method, procedures, quantity restrictions, utilization period, data validity period, charging rates and payment period of paid quotas, the obligations of exporters and importers, as well as other matters related to quotas, are to be prescribed by the competent authority based on the management needs of different goods.
中文原文 貿易法第16條
因貿易談判之需要或履行協定、協議，經濟部國際貿易局得對貨品之輸出入數量，採取無償或有償配額或其他因應措施。
前項輸出入配額措施，國際經貿組織規範、協定、協議、貿易談判承諾事項或法令另有規定者，依其規定；未規定者，應公開標售。
第一項所稱有償配額，指由經濟部國際貿易局與有關機關協商後公告，以公開標售或依一定費率收取配額管理費之有償方式處理配額者。
出進口人輸出入受配額限制之貨品，不得有下列行為：
一、偽造、變造配額有關文件或使用該文件。
二、違規轉口。
三、規避稽查或未依規定保存相關生產資料或文件。
四、不當利用配額，致破壞貿易秩序或違反對外協定或協議。
五、逃避配額管制。
六、未依海外加工核准事項辦理。
七、利用配額有申報不實情事。
八、其他妨害配額管理之不當行為。
輸出入配額，不得作為質權或強制執行之標的。
除特定貨品法令另有規定外，無償配額不得轉讓。
輸出入配額之分配方式、程序、數量限制、利用期限、資料保存期限、採有償配額之收費費率與繳費期限、受配出進口人之義務及其有關配額處理事項之辦法，由主管機關依各項貨品之管理需要分別定之。
前項輸出入配額措施，國際經貿組織規範、協定、協議、貿易談判承諾事項或法令另有規定者，依其規定；未規定者，應公開標售。
第一項所稱有償配額，指由經濟部國際貿易局與有關機關協商後公告，以公開標售或依一定費率收取配額管理費之有償方式處理配額者。
出進口人輸出入受配額限制之貨品，不得有下列行為：
一、偽造、變造配額有關文件或使用該文件。
二、違規轉口。
三、規避稽查或未依規定保存相關生產資料或文件。
四、不當利用配額，致破壞貿易秩序或違反對外協定或協議。
五、逃避配額管制。
六、未依海外加工核准事項辦理。
七、利用配額有申報不實情事。
八、其他妨害配額管理之不當行為。
輸出入配額，不得作為質權或強制執行之標的。
除特定貨品法令另有規定外，無償配額不得轉讓。
輸出入配額之分配方式、程序、數量限制、利用期限、資料保存期限、採有償配額之收費費率與繳費期限、受配出進口人之義務及其有關配額處理事項之辦法，由主管機關依各項貨品之管理需要分別定之。