Synopsis on the Types and Procedures for the Advance Ruling of Goods in the Agreement between the American Institute in Taiwan and the Taipei Economic and Cultural Representative Office in The United States Regarding Trade between the United States of America and Taiwan

To implement the Agreement between the American Institute in Taiwan and the Taipei Economic and Cultural Representative Office in The United States Regarding Trade between the United States of America and Taiwan (hereinafter referred to as “this Agreement”), importers in Taiwan, exporters and manufacturers in the United States, or those with justifiable causes or their representatives of both sides may apply for the advance rulings on tariff classification, customs valuation, origin of goods, application of tariff rate quota, eligibility for a drawback or duty referral program in accordance with Article 2.5 of Chapter 2 of this Agreement, which pertains to customs administration and trade facilitation.

1. The Taiwan-US advance ruling mechanism conforms to relevant provisions stipulated in Article 2.5 of this Agreement:

(1) Customs shall issue, upon request, a written advance ruling prior to the importation of a good setting forth the treatment that the customs administration shall provide to the good at the time of importation, or exportation in the case of eligibility for drawback or duty deferral.

(2) Importers in Taiwan, exporters and manufacturers in the United States, or those with justifiable causes or their representatives of both sides may apply to Customs for advance rulings in written form.

(3) Customs shall not require contractual or other relation to be a condition for requesting an advance ruling.

(4) Customs shall issue the advance rulings with regard to:

  (a) tariff classification;

  (b) the application of customs valuation criteria for a particular case;

  (c) the origin of the good;

  (d) whether a good is subject to a tariff-rate quota; and

  (e) eligibility for a drawback or duty deferral program.

(5) Customs shall adopt uniform procedures and equal validity throughout all the field customs offices for the issuance of advance rulings.

(6) Customs may require the person requesting the ruling to provide supplemental information or a sample of the good for which the advance ruling is being requested.

(7) Customs shall take into account the facts and circumstances provided by the person requesting that ruling and issue a decision within 150 days following the date of accepting the said application or receiving all necessary information provided by the applicant within the notified deadline. In addition, Customs shall provide to the requesting person the reasons for that ruling, including the factual and legal basis.

(8) An advance ruling shall take effect on the date that it is issued or on a later date specified in the ruling, and remains in effect unless the advance ruling is modified or revoked.

(9) Customs shall provide to a person requesting an advance ruling the same treatment provided to any other person to whom it issued an advance ruling, given the facts and circumstances are identical in all material respects.

(10) An advance ruling shall apply throughout the territory for the person to whom the ruling is issued.

(11) In cases where the facts and circumstances forming the basis of the advance ruling are the subject of a post clearance audit or an administrative or judicial review or appeal, Customs shall not be required to issue an advance ruling.

(12) The advance ruling decision shall be publicly disclosed on the government website with necessary redaction to protect confidential information. However, if the applicant declares to Customs that it should not be disclosed, it may not be made public.

2. Taiwan Customs Administration provides relevant advance rulings application forms for the public to download and use:

(1) Tariff Classification:

Prior to the importation of goods, applicants may apply to the field customs of Customs Administration of the Ministry of Finance (Keelung Customs/Taipei Customs/Taichung Customs/ Kaohsiung Customs) for the advance tariff ruling by submitting the “Application for an Advance Ruling on the Tariff of Imported Goods” for this Agreement, along with relevant information including original manufacturer’s catalogue and manuals, etc., or samples.

(2) Customs Valuation:

Prior to the importation of goods, applicants may apply to the Keelung Customs of Customs Administration of the Ministry of Finance for the advance ruling of customs valuation by submitting the “Application for an Advance Ruling on Customs Valuation of Imported Goods” for this Agreement, along with the required documents based on the specific issue to be claimed.

(3) Country of Origin:

Prior to the importation of goods, applicants may apply to the competent field customs of the expected port of entry (Keelung Customs/Taipei Customs/Taichung Customs/Kaohsiung Customs) for advance ruling on the country of origin by submitting an “Application for an Advance Ruling on the Country of Origin of Imported Goods” for this Agreement, along with relevant certificates of origin or samples.

(4) Tariff Rate Quota:

Prior to the importation of goods, applicants may apply to Customs Administration of the Ministry of Finance for advance ruling on the tariff rate quota by submitting an “Application for an Advance Ruling on Tariff Rate Quota of Imported Goods” for this Agreement.

(5) Eligibility for a Drawback or Duty Deferral Program:

Prior to the importation of goods, applicants may apply to Customs Administration of the Ministry of Finance for advance ruling on the drawback or duty deferral program by submitting an “Application for an Advance Ruling on the Eligibility for a Drawback or Duty Deferral Program” for this Agreement.