Customs Anti-smuggling Act Article 5
Where a provision of this Act imposes an administrative fine on the basis of the value of goods, such value of goods is based on the Customs valuation for import goods, and based on the FOB value for export goods.
中文原文 海關緝私條例第5條
依本條例所處罰鍰以貨價為準者，進口貨物按完稅價格計算，出口貨物按離岸價格計算。