Regulations Governing the Implementation of Advance Ruling on the Country of Origin of Imported Goods Article 2
An advance Ruling on the Country of Origin of Imported Goods referred in the Regulations means an advance ruling made by the Customs on the Country of Origin of Imported Goods not applicable to the preferential tariff rate listed in the second column on the Customs Import Tariff when an application is submitted by the duty-payer or the duty-payer’s agent (hereinafter as “the Applicant”)
中文原文 進口貨物原產地預先審核實施辦法第2條
本辦法所稱原產地預先審核，指非適用海關進口稅則第二欄稅率之貨物進口前，依納稅義務人或其代理人（以下簡稱申請人）之書面申請，由海關預先審核該進口貨物之原產地。