Under Customs Act 45, if the duty-payer who is dissatisfied with the decision of Customs on the tariff classification, customs value, amount of duty to be made up, or special duty, of the imported goods, may, within thirty days following the date of receiving the duty memo, file with Customs in the prescribed form to request a review of the case. In addition, under Customs Anti-smuggling Act 47, where the person disposed or a third party with interest at stake does not agree with the disposition, he/she may, within 30 days from the day following the date of receipt of the disposition notice, file a written protest in given format against Customs for review. Taipei Customs disseminate people dissatisfied with customs decision should file a prescribed form to request a review. If a written prescribed given format is not filed on time, the review request cannot be given.
Based on law and regulation, an application for review in the prescribed form is submitted to Taipei Customs by registered mail, it shall be deemed to have been duly filed on the day it is posted as shown by the postmark. Under Administrative Procedure Act 48, “30 days” is the “calendar days” rather than the “government working days”. An application for review in the prescribed form is required to be filed on time in order to protect duty-payer's rights.