The Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods Article 8
If the Applicant does not accept the tariff number issued through the advance ruling by Customs, the Applicant may appeal to Customs Administration for a review before importing the goods in concern.Customs Administration shall reply to the Applicant regarding to the result of the review within 30 days from the next day after receiving the appeal. Customs Administration may, if necessary, extend the time limit, after notifying the Applicant of the reason prior to the expiration of the original processing time. Such extension shall be limited to only once, and shall not exceed 30 days.If the Applicant does not accept the result of the review, the Applicant may follow administrative remedy procedure provided in the Act after the goods of concern have been imported and the tariff classification has been determined by Customs of the place of importation.
中文原文 進口貨物稅則預先審核實施辦法第8條
申請人不服各關預先審核之稅則號別者，得於貨物進口前，向財政部關務署申請覆審。
財政部關務署應於接到覆審申請書之翌日起三十日內將覆審結果通知申請人；必要時，得予延長，並於原處理期間屆滿前，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。
申請人不服前項覆審結果，應俟貨物進口並經進口地海關核定該貨物之稅則號別後，依關稅法有關行政救濟程序規定辦理。
財政部關務署應於接到覆審申請書之翌日起三十日內將覆審結果通知申請人；必要時，得予延長，並於原處理期間屆滿前，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。
申請人不服前項覆審結果，應俟貨物進口並經進口地海關核定該貨物之稅則號別後，依關稅法有關行政救濟程序規定辦理。