The Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods Article 2
An advance tariff classification ruling on imported goods referred in the Regulations means the duty-payer or the duty-payer’s agent (hereinafter as “the Applicant”) may apply to Customs, prior to importation, for an advance ruling on tariff classification of the goods.
中文原文 進口貨物稅則預先審核實施辦法第2條
本辦法所稱稅則預先審核，指納稅義務人或其代理人（以下簡稱申請人），得於貨物進口前，向海關申請預先審核進口貨物之稅則號別。