The Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods Article 4
Application for an advance tariff classification ruling requires completing and submitting an application form set by Customs, along with supporting documents, such as catalog or manual of the original manufacturer, and samples, to the competent Customs Office. The Customs Office shall reply to the Applicant after having its opinions reviewed by Customs Administration, Ministry of Finance (hereinafter as “Customs Administration”).One application form mentioned above shall be used for one item of goods only. The application shall specify the description of the goods, country of production, model number, specification, components, material, process of production, major functions, character, usage, import in one shipment or several shipments, and other related details.
中文原文 進口貨物稅則預先審核實施辦法第4條
進口貨物申請稅則預先審核，應依海關規定格式填具申請書，並檢附原廠型錄、說明書等相關資料或樣品，向各關申請，經財政部關務署覆核各關歸列意見後，由各關函復之。
前項申請書一份以申請單項貨物為限，並應詳填貨品之名稱、生產國別、型號、規格、成分、材質、製程、主要功能、特性、用途、一次或分批進口及其他相關資料。
前項申請書一份以申請單項貨物為限，並應詳填貨品之名稱、生產國別、型號、規格、成分、材質、製程、主要功能、特性、用途、一次或分批進口及其他相關資料。