Regulations Governing Customs Clearance for Importation of Advertising Matter and Samples Article 3
Advertising matter and samples may be exempted from import duty if any one of the following conditions has been met:1. Possessing no commercial value.2. Other than those stated in the preceding Subparagraph and with customs value no more than NT$12000.
中文原文 廣告品及貨樣進口通關辦法第3條
廣告品及貨樣合於下列情形之一者，免徵進口關稅：
一、無商業價值者。
二、前款以外之廣告品及貨樣，其完稅價格在新臺幣一二、○○○元以下者。
一、無商業價值者。
二、前款以外之廣告品及貨樣，其完稅價格在新臺幣一二、○○○元以下者。