Regulations Governing the Implementation of Customs Valuation Advance Ruling on Imported Goods Article 11

Importers whose goods have been reviewed for an advance ruling on customs valuation shall specify that such goods have been processed for custom clearance by documents review or goods inspection, and present a photocopy of the reply letter when the goods in question arrive at the competent Customs Office for inspection by Customs at destination. The competent Customs Office may demand the said reply letter if necessary even if the goods in question do not require examination or inspection.The competent Customs Office shall determine the customs valuation of the goods in question according to the result of the advance ruling if the terms and conditions of trade, facts, and content of the goods that have arrived at Customs are identical to the goods that have been reviewed in their respective advance ruling. However, this is not applicable if the Applicant has provided incorrect or false information that has affected the result of the advance ruling.