Regulations Governing the Implementation of Customs Valuation Advance Ruling on Imported Goods Article 1
The Regulations herein are prescribed pursuant to Paragraph 4 of Article 36-1 of the Customs Act (hereinafter referred to as “the Act”).
中文原文 進口貨物估價預先審核實施辦法第1條
本辦法依關稅法（以下簡稱本法）第三十六條之一第四項規定訂定之。