The Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods Article 3

An advance tariff classification ruling on imported goods shall include Commodity Classification Codes (“CCC Codes”) of the Republic of China. If Customs has doubt about the ninth and tenth codes of the classification, Customs shall reply to the applicant after consulting with the Bureau of Foreign Trade, the Ministry of Economic Affairs.As for the import regulations of the CCC Codes, the ones published by the Bureau of Foreign Trade, Ministry of Economic Affairs shall prevail.