This paper attempts to review the impact of Taiwan’s accession to the WTO upon agricultural industry and its countermeasures. “The strengthening of various safeguard measures and the provision of import relief measures”, one of the industrial adjustment policies, is selected as the main subject of this paper. Comparison analysis is made between two remedy measures available for agricultural products harmed by imports, i.e. Import Relief System (border measure) and Agricultural Products Import Damage Relief Fund (domestic measure), both in accordance with WTO rules. Policies review is made through empirical studies of these measures, and their cost/benefit is analyzed by COMPAS model. It is expected that this paper could be a reference for effective government decision-making once agricultural industry is harmed by imports.