Agricultural Development Act Article 52

The competent authorities of trade shall seek the central competent authority’s consent prior to granting import approval to agricultural products subject to import restrictions.The competent authority of finance, in concert with the central competent authority first, shall then promulgate the product, quantity, allocation methods and allocation periods of quota, before implementing tariff rate quota on agricultural products.In the event that the importation of agricultural products or processed agricultural products has caused or is likely to cause damage to domestic agriculture, the central competent authority shall meet with related central authorities concerned to formulate necessary measures, to establish a relief fund in the amount of NT$100 billion, and to adjust industrial structures or adopt safeguard measures, or to provide subsidization or relief measures for those deemed damaged or likely to be damaged sectors. The said relief measures for agricultural products damaged from importation as well as regulations with respect to the revenues and expenditures, the custody and the utilization of the said relief fund for agricultural products damaged from importation shall be formulated by the Executive Yuan.The source of the aforementioned fund as stated in the preceding paragraph may, in addition to the government allocated budget to make up the deficiency in three years, include the surplus from selling agricultural products or processed agricultural products that are subject to restricted-importation measures and tariff rate quota as approved by the government, as well as the income from selling the right to import of the said products.
中文原文 農業發展條例第52條
貿易主管機關對於限制進口之農產品於核准進口之前,應徵得中央主管機關之同意。
財政主管機關應於實施農產品關稅配額前,就配額之種類、數量、分配方式及分配期間,先行會商中央主管機關後公告之。
農產品或其加工品因進口對國內農業有損害之虞或損害時,中央主管機關應與中央有關機關會商對策,並應設置救助基金新臺幣一千億元,對有損害之虞或損害者,採取調整產業或防範措施或予以補助、救濟;農產品受進口損害救助辦法及農產品受進口損害救助基金之收支、保管及運用辦法,由行政院定之。
前項基金之來源,除由政府分三年編列預算補足,不受公共債務法之限制外,並得包括出售政府核准限制進口及關稅配額輸入農產品或其加工品之盈餘或出售其進口權利之所得。

English translation for reference only; the Chinese text prevails. Not legal advice.