The Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods Article 10

For imported goods to which an advance tariff classification ruling applies, if they are being processed by document review or physical inspection for customs clearance, the importer shall submit a copy of the reply letter for inspection; if they are being processed exempt from both document review and physical inspection for customs clearance, Customs may require the importer to supplement with a copy of the reply letter if necessary.Customs shall determine the tariff classification of the goods in line with the result of advance ruling if the actual goods that have arrived at Customs are identical to those which have been reviewed in an advance ruling. However, this is not applicable if the Applicant has provided incorrect or false information that has affected the result of the advance ruling.