Introduction to Advance Tariff Classification Ruling on Imported Goods

1. Background:

To facilitate trade and avoid disputes on tariff classification between Customs and the importers, Customs Administration adopted the Advance Tariff Classification Ruling on Imported Good system in 1999. Under the system, a ruling issued by the competent Customs office shall be effective immediately and is legally binding between applicant and Customs should the application has followed all the regulated format prescribed by the Customs. The main content of the system is introduced as below:

2. Legal basis:

(1) Article 21 of the Customs Act

(2) The Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods

3. Applicant:   

the duty-payer or duty-payer’s agent

4. When to apply:

prior to importation

5. Tariff classification:

An advance tariff classification ruling on imported goods shall include Commodity Classification Code (“CCC Code”) of the Republic of China

6. How to apply:

apply to the Import Department of the port-of-entry Customs by submitting a written application along with all the supporting documents. One application for one item.

7. Decline of application:

Customs may decline an application should the information submitted is insufficient to make the ruling. Other reasons for Customs’ rejection of an application include:

(1) more than one item were inquired on one application form;

(2) Virtual goods that are hypothetical or are under designing and not yet produced;

(3) Goods which are identical or similar to any goods that are under tariff classification verification processing prescribed in Articles 13, 17 or 18 of the Customs Act;

(4) Goods which are identical or similar to any goods which are currently under administrative litigation processing on classification dispute;

(5) Goods inappropriate for tariff classification advance ruling, such as waste products.

8. Deadline for an official reply:

(1) In general: An official ruling shall be issued within 30 days from the date following the date of receipt of application or the supporting document.

(2) Special occasions: Should consultation with international or domestic institutes or experts be needed: within 120 days.

9.Application for Review of Ruling:

(1) If the applicant is dissatisfied with the advance tariff classification ruling issued by the Customs, he or she may file with the Customs Administration, MOF for a review of the ruling prior to the importation of the goods.

(2) The Customs Administration shall notify the applicant about the review results in writing within 30 days from the date following the date of receiving the review request.

(3) Applicant dissatisfied with the review results may resort to administrative remedy procedures set forth in the Customs Act after the goods were imported and the tariff code was decided as previously ruled.

10. Change of ruling:

(1) In case of any change in an advance ruling on tariff classification, Customs shall notify the applicant about the reason of change in writing.

(2) The applicant may apply for an extension not exceeding 90 days of the period of the validity of the ruling if he or she is able to prove that a contract has been entered into, and transaction has been conducted according to the contract and that the change in tariff classification will cause loss.

(3) In the case where an advance ruling change involves import regulations, the imported goods shall be subject to the import regulation in effect at the time of importation.

11. Contact point:

Import Division, Keelung Customs

Address: No. 6, Gangxi St., Ren’ai Dist., Keelung City 200202, Taiwan (R.O.C.)

Phone:(02)24202951 ext. 2158 or 2159

12. Application form download:

Annex Download 

Service Line.:(02)24202951 ext. 2202 (Clearance Section II, Import Division)