The Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods Article 6

Customs shall accept an application for advance ruling on tariff classification regardless of whether the goods have ever been imported or not. However, Customs will not accept the application and will notify the Applicant in writing if any of the following circumstances occurs:1. The Applicant fails to supplement the documents within the time limit stipulated in the preceding article or the supplementary is incomplete;2. Goods of concern are hypothetical, or virtual ones that are still in the design phase.3. Goods of concern are identical to or similar to the goods that are being dealt with in accordance with the provisions of the Paragraph 1 of Article 13, Paragraph 5 of Article 17, or Paragraph 1 or 2 of Article 18 of the Act.4. Goods of concern are identical to or similar to the goods in dispute over tariff classification and are undergoing administrative remedy procedure.5. Goods of concern are waste or other goods that are deemed unqualified for an advance ruling on tariff classification by Customs.