Regulations Governing the Declaration, Inspection, Duty, and Release of Personal Luggage or Goods of Inward Passengers Article 13

Law:: Regulations Governing the Declaration, Inspection, Duty, and Release of Personal Luggage or Goods of Inward Passengers
Chinese:: 入境旅客攜帶行李物品報驗稅放辦法第13條

The price (including freight and insurance) of dutiable luggage or goods should be determined pursuant to the provisions stated in Articles 29 to 35 of the Customs Act.Where price (including freight and insurance) is determined pursuant to the provisions of Article 35 of the Customs Act, Customs should assess price based on the pricing information of the following:1. The reasonable price information compiled by Customs Administration, Ministry of Finance,2. Price rationally calculated based on domestic market prices, and3. The reference price presented by the duty-payer.

中文原文入境旅客攜帶行李物品報驗稅放辦法第13條

應徵關稅之行李物品，其完稅價格應依關稅法第二十九條至第三十五條規定核定。
依關稅法第三十五條規定核定其完稅價格時，海關得參照下列價格資料核估之：
一、財政部關務署蒐集之合理價格資料。
二、根據國內市價合理折算之價格資料。
三、納稅義務人提供之參考價格資料。

English translation for reference only; the Chinese text prevails. Not legal advice.