Regulations Governing the Determination of Country of Origin of Imported Goods|第 4-1 條|Chapter 1: General Provisions|Regulation|In Force
第 一 章|財政部 / 關務署|v99.12.24
Enacted Date: 1991-05-31|Promulgated Date: 2010-12-24|Last Amended: 2010-12-24
In the process of defining the origin of the imported goods, the obligated tax payer requesting assistance from the competent authorities or professional organizations in defining the origin of the imported goods according to Paragraph 1 of Article 28 of the Customs Law shall notify the Customs Authorities at the place of importation. Upon receipt of the notification from the obliged tax payer, the Customs Authorities at the place of importation shall send the samples and data to the related agencies or professional organizations for assistance in defining the origin of the imported goods. Upon receipt of the responses to the assistance request from the competence authorities or professional organizations, the Customs Authorities at the place of importation shall summarize the facts and evidences and determine the origin of the imported goods.