Regulations Governing the Implementation of Advance Ruling on the Country of Origin of Imported Goods Article 10

Customs may modify the result of advance ruling and notify the concerned Applicant with explanation in written form.The modified result of advance ruling shall be valid for three years starting from the issuance date of written decision of the said result. In the case where modifying an advance ruling on origin involves the import regulations, the imported goods shall be subject to the import regulations in effect at the time of importation.If the Applicant is able to prove that a contract has been entered into and the transaction has been conducted according to the contract and the change in the determination of origin will cause loss, the Applicant may apply for an extension of the period of the validity of the ruling, but such an extension shall not exceed ninety days.