Customs Act Article 21

I. Prior to importation, the duty-payer or the duty-payer’s agent may apply to Customs for an advance tariff classification ruling of the goods and Customs shall reply in writing.II.Upon any changes an advance ruling on tariff classification referred to in the preceding paragraph, Customs shall state the reason to the duty-payer or the duty-payer’s agent in writing. If the duty-payer or the duty-payer’s agent is able to prove that a contract has been entered into, the transaction has been conducted according to the contract, and the change in tariff classification will cause loss, the duty-payer or the duty-payer’s agent may apply for an extension of the period of the validity of the ruling, but such an extension shall not exceed ninety days. In the case where change an advance ruling on tariff classification change involves import regulations, the imported goods shall be subject to the import regulations in effect at the time of importation.III.If the duty-payer or the duty-payer’s agent is dissatisfied with the advance tariff classification ruling issued by Customs, he or she may apply to Customs Administration, MOF for a review prior to the importation of the goods. Customs Administration, MOF (hereinafter referred to as Customs Administration) shall then deal with the case in an appropriate manner except with a valid reason.IV.Regulations governing the application procedure for the advance ruling, required documents, time limit for reply by Customs referred to in Paragraph 1 and the review procedure of the preceding paragraph shall be prescribed by the MOF.