Keelung Customs (KLC) stated that, prior to importation, if duty-payers are fully aware of the tariff classification of goods, they may estimate the import duty and realize the import regulations as well. Besides, getting relevant documents ready or applying for import permits to competent authorities in advance may expedite the clearance of goods. On the other hand, if duty-payers have doubts about tariff classification, they may follow Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods (the Regulations), and fill in the application form attached with original catalog, manual and relevant information or samples submitted to Customs at the port of entry. Customs will reply the result of the advance ruling in written form, and the result is applicable to Customs at every port.

KLC explained that CCC code corresponds to certain tariff rates and import regulations. If duty-payers declare wrong tariff classification of the goods, Customs will correct it, and they shall follow the correct tariff rates and import regulations to import the goods. Therefore, duty-payers applying to Customs for an advance tariff classification ruling shall provide relevant information of the goods so that Customs may reply correctly to the duty-payers. To maintain the order of goods clearance and the fairness of duty collection and to perfect the mechanism of advance tariff classification ruling, Ministry of Finance has amended the Regulations and promulgated on April 12, and added a new rule: if applicants provide incorrect or false information that affects the result of advance ruling, the result shall not be applicable to Customs.

KLC emphasized that the mechanism of advance tariff classification ruling on imported goods is set up by Customs to make the clearance of goods more convenient, and it may reduce the disagreement between duty-payers and Customs about tariff classification and expedite Customs clearance. Importers can download the application form at ekeelung.customs.gov.tw or contact Wu-Du Branch at (02)86486220 ext. 2707.