Regulations Governing the Implementation of Customs Valuation Advance Ruling on Imported Goods Article 7
Customs Administration shall reply in writing to the Applicant within forty-five days from the day following the date of receiving the application for an advance ruling on customs valuation or the supplemental documents mentioned in Article 5 submitted by the Applicant. When necessary, such period may be extended to no more than ninety days if Customs needs to consult the opinions of international or domestic institutes or experts; Customs shall inform the Applicant in writing of the reasons for its extension before the original deadline.
中文原文 進口貨物估價預先審核實施辦法第7條
關務署應於收到預先審核申請書或申請人依第五條所定期限補件齊全之翌日起四十五日內以書面答復申請人；如須洽詢國際或國內機構或專家意見者，必要時，得延長至九十日內答復之，並於原處理期間屆滿前，將延長之事由以書面通知申請人。