The Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods Article 5
If the information provided for an advance ruling on tariff classification is insufficient, the Applicant shall supplement the documents within ten days from the next day after receiving Customs' written notice. An extension may be requested to Customs prior to the expiry of the deadline under a reasonable circumstance. Such extension period shall be limited to one time only, making the supplementing period no exceeding 20 days in total.
中文原文 進口貨物稅則預先審核實施辦法第5條
申請人提供之資料不全致無法預先審核稅則者，應於海關書面通知送達之翌日起十日內補件；申請人有正當理由，得於期限屆滿前向海關申請延長補件期限。
延長以一次為限，最長不得逾二十日。
延長以一次為限，最長不得逾二十日。