For the amendment on partial articles of "The Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods"

Article 5
If the information provided for an advance ruling on tariff classification is insufficient, the Applicant shall supplement the documents within ten days from the next day after receiving Customs' written notice. An extension may be requested to Customs prior to the expiry of the deadline under a reasonable circumstance. Such extension period shall be limited to one time only, making the supplementing period no exceeding 20 days in total.

Article 6
Customs shall accept an application for advance ruling on tariff classification regardless of whether the goods have ever been imported or not. However, Customs will not accept the application and will notify the Applicant in writing if any of the following circumstances occurs:
1. The Applicant fails to supplement the documents within the time limit stipulated in the preceding article or the supplementary is incomplete;
2. Goods of concern are hypothetical, or virtual ones that are still in the design phase.
3. Goods of concern are identical to or similar to the goods that are being dealt with in accordance with the provisions of the Paragraph 1 of Article 13, Paragraph 5 of Article 17, or Paragraph 1 or 2 of Article 18 of the Act.
4. Goods of concern are identical to or similar to the goods in dispute over tariff classification and are undergoing administrative remedy procedure.
5. Goods of concern are waste or other goods that are deemed unqualified for an advance ruling on tariff classification by Customs.

Article 7
Customs Offices shall reply to the Applicant within 30 days from the next day after receiving the application or after the Applicant submits supplemental documents; if necessary, the response time can be extended, as long as the Applicant is notified of the reason for the extension before the original response period expires. The extension is limited to once, and shall not exceed 30 days. In the case where Customs needs to consult the opinions of international or domestic institutes or experts, the response shall be made within 120 days.

Article 8
If the Applicant does not accept the tariff number issued through the advance ruling by Customs, the Applicant may appeal to Customs Administration for a review before importing the goods in concern.
Customs Administration shall reply to the Applicant regarding to the result of the review within 30 days from the next day after receiving the appeal. Customs Administration may, if necessary, extend the time limit, after notifying the Applicant of the reason prior to the expiration of the original processing time. Such extension shall be limited to only once, and shall not exceed 30 days.
If the Applicant does not accept the result of the review, the Applicant may follow administrative remedy procedure provided in the Act after the goods of concern have been imported and the tariff classification has been determined by Customs of the place of importation.

Article 10
For imported goods to which an advance tariff classification ruling applies, if they are being processed by document review or physical inspection for customs clearance, the importer shall submit a copy of the reply letter for inspection; if they are being processed exempt from both document review and physical inspection for customs clearance, Customs may require the importer to supplement with a copy of the reply letter if necessary.
Customs shall determine the tariff classification of the goods in line with the result of advance ruling if the actual goods that have arrived at Customs are identical to those which have been reviewed in an advance ruling. However, this is not applicable if the Applicant has provided incorrect or false information that has affected the result of the advance ruling.