Regulations Governing the Implementation of Customs Valuation Advance Ruling on Imported Goods Article 9
The result of an advance ruling shall be valid for three years, starting from the issuance date of the notice of the said result to the Applicant, unless otherwise modified by Customs Administration.
中文原文 進口貨物估價預先審核實施辦法第9條
估價預先審核結果，除經關務署變更者外，自發文通知申請人之日起三年內有效。