Customs Act Article 46
I. With regards to the review application, Customs shall make a determination on the review and make a decision in writing within two months following the date of receiving the application. Customs may, if necessary, extend the time limit and if doing so shall notify the duty-payer. Such an extension shall be limited to only one time and shall not exceed two months.II.The original decision shall be delivered to the duty-payer within fifteen days following the date of determination.
中文原文 關稅法第46條
海關對復查之申請，應於收到申請書之翌日起二個月內為復查決定，並作成決定書，通知納稅義務人；必要時，得予延長，並通知納稅義務人。
延長以一次為限，最長不得逾二個月。
復查決定書之正本，應於決定之翌日起十五日內送達納稅義務人。
延長以一次為限，最長不得逾二個月。
復查決定書之正本，應於決定之翌日起十五日內送達納稅義務人。