The term "the price actually paid or payable for imported goods sold from an exporting country to the Republic of China" in Article 29, Paragraph 2, of the Act shall not include the following expenses, Customs duties, and other taxes, provided that they are distinguished from the price actually paid or payable for the imported goods:
1. Expenses for construction, erection, assembly, maintenance or technical assistance undertaken after importation of imported goods such as industrial plants, machinery and equipment.
2. The cost of transport after importation.
3. The deferred interest on a transaction with deferred payment terms.
4. Customs duties and taxes on imported goods.
Except for expenses specified in Article 29, Paragraph 3, of the Act, expenses paid by the buyer for his own benefit shall not be considered as a payment to the seller, even though they might be regarded as being benefit to the seller.

The term "commissions" referred to in Article 29, Paragraph 3, Subparagraph 1, of the Act shall not include fees paid by the buyer to his agent for purchase of the imported goods abroad.The term "royalties and license fees" referred to in Article 29，Paragraph3, Subparagraph 3, of the Act shall denote the payment to acquire the patent, the rights of trademark, copyright, or other intellectual property rights protected by legislation related to the imported goods, excluding charges for the right to reproduce importedgoods in the R.O.C.

In cases where Customs still has reasonable doubts about the truth and accuracy of the account books and vouchers provided by the duty-payer under Article 29, Paragraph 5, of the Act, Customs shall inform the duty-payer of the reasons for its doubts, and shall provide a reasonable opportunity for the duty-payer to respond. The duty-payer, in addition, may request Customs to provide a written explanation of its doubts.
After determining the Customs value, Customs shall forward to the duty-payer the final decision and reasons in writing along with the duty memo.

If the buyers and sellers are deemed to be related under Article 30 of the Act, Customs, if having doubts about the transaction value, shall investigate the circumstances of the transaction; if necessary, Customs may require the duty-payer to provide more detailed information.
In case Customs, pursuant to information discovered by itself or provided by the duty-payer, consider that the relationship of the seller and the buyer affects the transaction value, it shall explain the reasons to the duty-payer and provide the duty-payer with a reasonable opportunity to respond. The duty-payer may request Customs to explain his/her reasons in written form.
In case the transaction value referred to in the preceding paragraph is close to one of the following values, it shall be deemed that the relationship has no effect on the transaction value:
1. The transaction value of identical or similar goods determined by Customs where the buyer and the seller are unrelated.
2. The deductive value of identical or similar goods determined by Customs.
3. The computed value of identical or similar goods determined by Customs.
The identical or similar goods referred to in Subparagraph 1 and 3 of the preceding paragraph shall be limited to imported goods which are exported from the exporting country on the date of exportation or within 30 days before or after the date of exportation of the goods being valued. The identical or similar goods referred to in Subparagraph 2 shall be limited to goods which are imported on the date of importation or within 30 days before or after the date of importation of the goods being valued.

Where there are two or more transaction values available with respect to identical goods as referred to in Article 31, Paragraph 1, of the Act, the applicable transaction value shall be determined in accordance with the following order of precedence:
1. The transaction value of identical goods produced by the same manufacturer shall be given precedence in application over the transaction value of identical goods produced by other manufacturers.
2. The transaction value of identical goods at the same commercial level and in substantially the same quantity as the goods being valued shall be given precedence in application.
3. Where there are two or more transaction values of identical goods available, the lowest value shall be given precedence in application.
The provisions of the preceding paragraph shall apply mutatis mutandis to the transaction value of the similar goods as referred to in Article 32, Paragraphy1, of the Act.

The expression "exported at or about the same time"referred to in Article 31, Paragraph 1, and Article 32, Paragraph 1, of the Act shall mean within 30 days before or after the date of exportation.
The expression "at or about the time of the importation" pursuant to Article 33, Paragraph 3 and Paragraph 4, of the Act shall mean within 30 days before or after the date of importation.

The term "deductive value" referred in to Article 33, Paragraph 3, of the Act shall not include circumstances as specified in Article 29, Paragraph 3, Subparagraph 2, of the Act between the buyer of the greatest aggregate quantity of the first commercial level of the imported goods and the foreign producer or seller of the imported goods.
The profit, general expenses and commissions usually paid or agreed to be paid referred to in Article 33, Paragraph 3, Subparagraph 1, of the Act shall be verified on the basis of the generally accepted accounting principles of the Republic of China.

The term "costs and expenses" referred to in Article 34, Paragraph 2, Subparagraph 1, of the Act shall be verified based on the records provided by the manufacturer of the imported goods in connection with the production of the imported goods, provided that such records are in accordance with the generally accepted accounting principles in the country of production.
Customs may request the importers to provide the manufacturer’s accounting books, vouchers and other records related to the production of imported goods when determining the Customs value pursuant to Article 34 of the Act.
In cases where the manufacturer do not have residence or domicile within R.O.C, Customs shall acquire the consent of the manufacturer before proceeding pursuant to the preceding paragraph. Customs may, upon consent of the manufacturer and without the opposition of the investigated country, undertake investigation.

The term "reasonable means" referred to in Article 35, of the Act shall denote the valuation methods consistent with the valuation principles specified in Article 29 through 34 of the Act.
While Customs determines the Customs value pursuant to the reasonable means prescribed in Article 35 of the Act, the following valuation methods or values shall not be adopted:
1. The domestic sale price of the goods manufactured in the R.O.C.
2. A system which provides for the acceptance for Customs purposes of the higher of two alternative values.
3. The price of the goods on the domestic market of exporting countries.
4. The cost of production other than computed values which have been determined for identical or similar goods in accordance with the provisions of Article 34 of the Act.
5. The price of the goods for export to a country other than R.O.C.
6. The minimum Customs values determined by Customs.
7. Arbitrary or fictitious values.

With regard to the imported goods subject to Customs duty as specified in Article 37, Paragraph 1, Subparagraph 1, of the Act, the cost of repair or assembly shall be taken as the basis for the calculation of Customs value to assess Customs duty. However, if the goods are shipped abroad for repair at no cost to the buyer and this can be evidenced by the free repair warranty contained in the original sales contract or invoice(s) or the correspondence between the buyer and the seller, such goods shall be exempted from Customs duty when they are re-imported.
The cost of repair or assembly, referred to in preceding paragraph, shall not include the cost of freight and insurance.
In the absence of documents evidencing the repair or assembly costs or free repair arrangement in respect of imported goods on which import duty is leviable or exempt under the provisions of the preceding paragraph 1, Customs may take an amount equal to one tenth of the Customs value of the re-imported goods after repair or assembly for assessment of Customs duty.
In the absence of the Customs value of the identical goods or similar goods imported at the time of exportation of the re-imported goods subject to Customs duty under Article 37, Paragraph1, Subparagraph 2, of the Act, the Customs value of the re-imported goods shall be assessed by reference to the Customs value of the identical or similar goods imported on a date close to the date of exportation of the re-imported goods. In the absence of the Customs value of the identical goods or similar goods imported as referred to in the preceding sentence of this paragraph, the difference between the Customs value of the goods re-imported after having been processed abroad and the FOB value of the goods originally exported shall be taken as the basis in determining the Customs value of the re-imported goods.
At the time of exportation and re-importation, the name, quantity and specifications of the goods subject to or exempt from Customs duty under Article 37 of the Act shall be indicated in detail on the export declaration and the import declaration, and a statement shall be made thereon that the goods are being shipped abroad for repair, assembly or processing. In addition, any damage or defect which requires repair or assembly, and the name, specifications, and quantity of the goods after processing shall be indicated on the exportation declaration.
Where actual circumstances require an amendment of the name, specifications and quantity of the processed goods, referred to preceding paragraph, reasons for such amendment shall be stated in the import declaration during re-importation for inspection and approval purposes.

An applicant, filing to import Customs office for assessment of Customs duty on imported goods based on rental or royalty in accordance with Article 38, Paragraph 1, of the Act, shall declare the Customs value of the goods and the rental or royalty payable respectively, and thereto, the lease agreement and the following documents attached to the application:
1. A duplicate of the patent certificate or evidential document issued by the patent authority of the government of exporting country, in case the patent right is not transferable.
2. A manual or relevant documents containing detailed description of functional characteristics of the imported goods, in case the ownership of the goods is not transferable on account of trade secret.
3. A letter of special approval granted by the Ministry of Finance for particular reasons.

For imported goods on which the Customs duty is to be assessed based on the rental or royalty payable therefor under Article 38, Paragraph 1, of the Act, in case the accumulated rental or royalty for such goods will be higher than the Customs value of the identical or similar goods recently imported, the duty-payer may request, at the time of importation of such goods, that the Customs value be determined based on the Customs value of the identical or similar goods.

A deposit provided by the duty-payer or a guarantee provided by a credit institute pursuant to Article 38, Paragraph 3, of the Act shall be refunded or released from its guaranty when the imported goods have been declared for export or destroyed under the approval of the Ministry of Finance upon expiration of the time of lease or use of such goods.
In the case of partial damage or destruction of the imported goods as referred to in preceding paragraph, the indemnity paid therefor by the duty-payer shall be included in the amount of the rental or royalty for the purpose of assessment of Customs duty; whereas in the case of full damage or destruction of the imported goods, the Customs duty shall be levied in full amount based on the Customs value of such goods as assessed at the time of importation.

In case the imported goods on which Customs duty is levied based on the rental or royalty under Article 38, Paragraph 1, of the Act are not re-exported after expiry of the prescribed period or are sold within the period of lease, Customs duty shall be levied thereupon based on the depreciated value of such goods when the prescribed period expires or when the goods are sold. Such Customs duty may be offset from the deposit of the duty-payer or be paid by the guaranteeing credit institute on behalf of the duty-payer.

The scope of the term "a complete set of machinery" referred to in Article 40 of the Act shall be limited to the various mechanical devices and parts as required for assembling the said machinery to an operational condition for production purposes, the equipment to be used directly with the said machinery in the course of operation, and the essential devices and parts or equipment to be used as spares or stand-by subparagraphs during normal operation. Any excessive quantity of mechanical devices, parts, or equipment to be imported along with the complete set of machinery and equipment shall be subject to Customs duty to be assessed according to the appropriate tariff classification covering such additional subparagraphs.
Customs shall verify the quantity of essential spare or stand-by mechanical devices, parts, or equipment referred to in the preceding paragraph against the certificate issued by the competent authority.

Where a complete set of machinery and equipment is to be imported in an unassembled and disassembled state or packed separately and applied for assessment of Customs duty according to the appropriate tariff classification to the said complete set of machinery and equipment, pursuant to Article 40 of the Act, an application, together with the following documents, for assessment of Customs duty shall be filed with Customs at the port of entry prior to Customs release of such machinery and equipment:
1. The catalog and design blueprint of the machinery and equipment;
2. Name of products to be produced by such machinery and equipment and relevant descriptive documents regarding the production capacity thereof;
3. The detailed contract for purchase of such machinery and equipment from the foreign supplier;
4. A list of the machinery and equipment to be imported, indicating in detail the name, specifications, unit, quantity, unit price, total price and function of each subparagraph involved.
The application, for assessment of Customs duty according to the appropriate tariff classification applicable to the said complete set of machinery and equipment referred to in Paragraph 1, shall be filed with the documents referred to in Paragraph 1 with Customs at the port of entry prior to the release of the first shipment thereof if such machinery and equipment are to be imported in partial shipment. An application may be subsequently filed if no application is filed at the time of importation provided that a complete set of machinery and equipment has been stated in the documents of Customs declaration of the first shipment.
If the attached list of the machinery and equipment referred to in the preceding subparagraph 4, paragraph 1 of the article is in need of amendment, an application should be filed with the Customs prior to the Customs release of the last shipment of the complete set of the machinery and equipment.

The expression "made up of several different components, imported in a disassembled state and packed separately " under Article 41 of the Act shall denote goods which are completed commodities prior to the application for importation and are shipped for importation by tearing into parts.
Where duties shall be levied in accordance with the appropriate tariff classification to the goods as one complete unit pursuant to Article 41 of the Act, Customs verification thereof shall be made according to one of the following situations:
1. Where the name and quantity of the components of such commodity have been contained in the same bill of lading.
2. Where the quantity of the component is consistent with the quantity required for composing the said one complete unit.
3. Where the category and name of the components are identical as those of the component of the said goods as one complete unit, but the quantity thereof is insufficient to be assembled into the completed commodity, the value of each set of such component parts is in excess of 50% of the value of the said goods as one complete unit.