Regulations Governing Customs Clearance for Importation of Advertising Matter and Samples Article 4
Advertising matter and samples with customs value over the duty free limit prescribed in the preceding Article shall be subject to import tariff on the exceeding part.
中文原文 廣告品及貨樣進口通關辦法第4條
超逾前條規定免稅限額之廣告品及貨樣，按其超逾部分課徵進口關稅。