The Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods Article 7
Customs Offices shall reply to the Applicant within 30 days from the next day after receiving the application or after the Applicant submits supplemental documents; if necessary, the response time can be extended, as long as the Applicant is notified of the reason for the extension before the original response period expires. The extension is limited to once, and shall not exceed 30 days. In the case where Customs needs to consult the opinions of international or domestic institutes or experts, the response shall be made within 120 days.
中文原文 進口貨物稅則預先審核實施辦法第7條
各關應於收到申請書或申請人依第五條所定期限補件完成之翌日起三十日內答復申請人；必要時，得予延長，並於原答復期間屆滿前，將延長之事由通知申請人。
延長以一次為限，最長不得逾三十日。
案件須洽詢國際或國內機構或專家意見者，應於一百二十日內答復之。
延長以一次為限，最長不得逾三十日。
案件須洽詢國際或國內機構或專家意見者，應於一百二十日內答復之。