Customs Act｜第 71 條｜Chapter IV: Special Duties｜Act｜In Force
第 四 章｜財政部 / 關務署｜v113.01.03
Enacted Date: 1967-08-08｜Promulgated Date: 2024-01-03｜Last Amended: 2022-05-11
I.To cope with special domestic and/or international economic situations, to adjust the supply of goods, and to provide industries with appropriate operational conditions, customs duties or tariff quotas imposed on imported goods may be adjusted up or down within the range of fifty percent of the tariff rate or quota quantity prescribed in the Customs Imports Tariff Schedule; nevertheless, in case that the imported goods are in the category of staple commodity and the goods’ prices have fluctuated enormously, the range may be extended to one hundred percent. The time period applicable to the tariff rate or quota quantity adjustment shall not exceed one year. II.The categories of goods subject to the adjustment of tariff rate or quantity referred in the preceding paragraph, the range of actual adjustment, and the dates for commencing and terminating such adjustment shall be drawn up by the MOF in consultation with other related competent authorities, and be submitted to the Executive Yuan for approval.