Regulations Governing the Implementation of Customs Valuation Advance Ruling on Imported Goods Article 2

An advance ruling on customs valuation on imported goods referred in these Regulations shall mean that the duty-payer or the duty-payer’s agent (hereinafter “the Applicant”) may apply to Customs Administration, Ministry of Finance (hereinafter “Customs Administration”), prior to importation, for an advance ruling on customs valuation related to whether the expenses paid or payable for the imported goods under Paragraph 3 of Article 29 of the Act or other expenses should be added into the calculation of customs value.