Regulations Governing the Implementation of Advance Ruling on the Country of Origin of Imported Goods Article 8

The declarant shall specify in the import declaration form the goods that have undergone advance ruling on the country of origin. Competent Customs Office shall determine the origin of the goods in question according to the result of advance ruling if the goods that have arrived at the Customs are identical to the goods that have been reviewed in their respective advance ruling. Nonetheless, such rules shall not apply to those goods whose country of origin is determined differently due to the change of rules of origin.Where the aforementioned situation stipulated in the said proviso takes place, the Customs shall notify the Applicant in accordance with Paragraph 1, Article 10 of the Regulations.
中文原文 進口貨物原產地預先審核實施辦法第8條
經原產地預先審核之進口貨物,於通關時應予報明,進口地海關審核進口貨物與原產地預先審核結果為同樣貨物時,應按原產地預先審核結果認定原產地。
但原產地認定基準變更,致應為不同原產地認定者,不在此限。
有前項但書情事,海關應依第十條第一項規定通知申請人。

English translation for reference only; the Chinese text prevails. Not legal advice.