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財政部民國109年7月6日台財關字第1091015146號
核釋「關稅法」第18條規定有關海關發現進口貨物歸列之稅則號別不適當，擬予變更時之辦理原則
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 18 of "Customs Act", which stipulates rules for the change of tariff classification of the imported goods if Customs considers the classification inappropriate
出處:https://gazette.nat.gov.tw/egFront/detail.do?metaid=116822&log=detailLog
