Article 28.

Customs shall follow the Rules of Origin on Imported Goods, when determining the origin of imported goods. If necessary, Customs may request the duty-payer to provide the relevant certificate of origin. Should any dispute arise during the process of determination, the duty-payer may request the competent authority in relation to such goods or professional organization to provide assistance for the determination at the expense of the duty-payer.
The Rules of Origin on Imported Goods shall be prescribed by the Ministry of Finance together with the Ministry of Economic Affairs.
Prior to importation, the duty-payer or the duty-payer’s agent may apply to Customs for an advance origin ruling of a specific imported goods and Customs shall reply in writing.
If the duty-payer or the duty-payer’s agent is dissatisfied with the advance origin ruling issued by Customs, he or she may apply to Customs for a review prior to the importation of the goods.
Regulations governing the application procedure for the advance ruling, required documents, time limit for reply by Customs referred to in paragraph 3 and the review procedure of the preceding paragraph shall be prescribed by the Ministry of Finance.

Article 28-1.

To ensure the security of goods, Customs may affix seals to means of bonded transportation, means of transportation approved by Customs and sea shipping containers discharged at the docks.
With Customs approval, the following firms may affix self-prepared seals to sea shipping containers or means of transportation mentioned in the preceding paragraph:
(1) Sea shipping containers carried by enterprises having registered with Customs and operating the business of transportation or freight forwarder, whose means of transportation are vessels.
(2) Private means of bonded transportation owned by warehouse which is authorized by Customs for autonomous management and which is located in air cargo terminals outside the airport control zones.
(3) Sea shipping containers or means of bonded transportation or means of transportation approved by Customs exiting logistics centers operated by firms which are authorized by Customs for autonomous management.
(4) Sea transshipment containers entering or exiting Inland Container Terminal having registered with Customs.
The Seal referred to in the two preceding paragraphs means a device marked with a unique identifier and designed to facilitate Customs verification and to ensure the security of goods.
Regulations governing the qualification requirements for the application for the usage of self-prepared seals, including certification, conditions, procedures, categories of self-prepared seals, validation criteria, scope of usage, re-issuance, management, repeal and re-application of the approval and all other required matters for firms referred to in Paragraph Two shall be prescribed by the Ministry of Finance.

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貼上；把……固定affix a label to a bottle 在瓶子上貼一張標籤

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