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財政部民國110年1月20日台財關字第1101000075號
機動調增紅豆8項貨品之關稅稅率，自110年1月1日至110年12月31日，實施期間如遇稅則修正，機動稅率自動終止實施，改依修正後稅率課徵
MINISTRY OF FINANCE Notice is hereby given, for the stipulation of temporarily increasing the customs tariff on 8 products of red beans (enforcement period has commenced on 1st, January and will end on 31st, December 2021); the temporary tariff increment scheme may be terminated if taxation laws or regulations were amended during the enforcement period, thus the tariff rates shall thereafter and again be adjusted accordingly
