(1) If the import of goods, similar goods or alternative goods with highly fluctuating prices by season is likely to disrupt the domestic market or destroy the production foundation, customs duties may be assessed either at a rate higher than the basic tariff rate within a rate equivalent to the difference between domestic and foreign prices of the relevant goods or at a rate computed by deducting a rate within 40/100 from the basic tariff rate, depending on seasons.
(2) Goods subject to the assessment of the seasonal duties referred to in paragraph (1), rates, period of application, etc. shall be prescribed by Ordinance of the Ministry of Economy and Finance.[This Article Wholly Amended on Dec. 30, 2010]