Customs Act Article 28

I. Customs shall follow the Rules of Origin on Imported Goods, when determining the origin of imported goods. If necessary, Customs may request the duty-payer to provide the relevant certificate of origin. Should any dispute arise during the process of determination, the duty-payer may request the competent authority in relation to such goods or professional organization to provide assistance for the determination at the expense of the duty-payer.II.The Rules of Origin on Imported Goods shall be prescribed by the MOF together with the Ministry of Economic Affairs.III.Prior to importation, the duty-payer or the duty-payer’s agent may apply to Customs for an advance origin ruling of a specific imported goods and Customs shall reply in writing.IV.If the duty-payer or the duty-payer’s agent is dissatisfied with the advance origin ruling issued by Customs, he or she may apply to Customs for a review prior to the importation of the goods.V. Regulations governing the application procedure for the advance ruling, required documents, time limit for reply by Customs referred to in Paragraph 3 and the review procedure of the preceding paragraph shall be prescribed by the MOF.