Regulations Governing the Implementation of Advance Ruling on the Country of Origin of Imported Goods Article 7
The Applicant may apply to the competent Customs Office for a review prior to the importation of the goods, if the applicant is dissatisfied with the advance ruling issued according to the above Article by the Customs office.The Applicant dissatisfied with the result of the review may follow administrative remedy procedure in accordance with the Act after the goods in question have been imported and the country of origin has been determined by the Customs.
中文原文 進口貨物原產地預先審核實施辦法第7條
申請人不服原產地預先審核結果，得於貨物進口前，向原受理海關申請覆審，海關應於收到覆審申請書之翌日起三十日內將覆審結果通知申請人。
申請人不服前項覆審結果，應俟貨物進口並經進口地海關認定該貨物之原產地後，依本法有關行政救濟程序規定辦理。
申請人不服前項覆審結果，應俟貨物進口並經進口地海關認定該貨物之原產地後，依本法有關行政救濟程序規定辦理。