1. Legal Reference: Articles 45 and 47, Customs Law.

2. Scope of disputes:

Disagreements with the

(1) tariff number

(2) duty-paying value

(3) payable duty

(4) special duty of imports appraised by the customs

3. Duration of Report:

Within 30 days from the receipt of the duty payment notice issued by the customs.

4. Procedures:

Make a complaint to the original customs and request for re-inspection with the required form.

5. Submission of evidences to the customs for evaluation.

6. An applicant may take legal or administrative actions for disagreements with the decisions made by the Directorate- General of Customs.