The Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods Article 1
The Regulations are prescribed pursuant to paragraph 4 of Article 21 of the Customs Act (hereinafter referred to as “the Act”).
中文原文 進口貨物稅則預先審核實施辦法第1條
本辦法依關稅法第二十一條第四項規定訂定之。