Regulations Governing the Implementation of Customs Valuation Advance Ruling on Imported Goods Article 8
The Applicant may apply to Customs Administration for a review prior to the importation of the goods, if he or she is dissatisfied with the advance ruling issued according to the above Article.Customs Administration shall reply to the Applicant regarding the result of the review within twenty days from the day following the date of receiving the said application for the review.If the Applicant is dissatisfied with the result of the review, the Applicant may follow administrative remedy procedure in accordance with the Act after the goods in question have been imported and the customs value has been determined by Customs.
中文原文 進口貨物估價預先審核實施辦法第8條
申請人不服前條估價預先審核結果者，得於貨物進口前，向關務署申請覆審。
關務署應於收到覆審申請書之翌日起二十日內將覆審結果通知申請人。
申請人不服前項覆審結果，應俟貨物進口並經海關核定完稅價格後，依本法有關行政救濟程序規定辦理。
關務署應於收到覆審申請書之翌日起二十日內將覆審結果通知申請人。
申請人不服前項覆審結果，應俟貨物進口並經海關核定完稅價格後，依本法有關行政救濟程序規定辦理。