Article 36.

The tax-payer may request in written form that Customs supply an explanation of the method used to determine the customs value of the imported goods, and Customs shall reply to the duty-payer in written form.

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Article 36-1.

Prior to importation, the duty-payer or the duty-payer’s agent may apply to Customs Administration, Ministry of Finance (hereinafter as Customs Administration), for an advance ruling on customs valuation related to the matters whether the expenses paid or payable for the imported goods under the Paragraph 3 of Article 29 of this Act or other expenses should be added into the calculation of customs value and Customs shall reply in writing.
Upon any change of an advance ruling on customs valuation referred to in the preceding paragraph, Customs Administration shall state the reason to the duty-payer or the duty-payer’s agent in written form. After receiving the decision related to the change in the ruling, the duty-payer or the duty-payer’s agent may apply for an extension of the period of the validity of the ruling, provided the duty-payer or the duty-payer’s agent is able to prove that a contract has been entered into, the transaction has been conducted according to the contract and the change in the ruling will cause loss. However, such an extension shall not exceed ninety days following the date of receiving the written decision.
The duty-payer or the duty-payer’s agent may apply to Customs Administration for a review prior to the importation of the goods, if he or she is dissatisfied with the advance ruling issued referred to in the Paragraph One.
Regulations governing the application procedure for the advance ruling, required documents, time limit for reply referred to in paragraph 1 and the review procedure of the preceding paragraph shall be prescribed by the Ministry of Finance.

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