Regulations Governing Customs Clearance for Importation of Advertising Matter and Samples Article 5
Where the advertising matter and samples are imported through air transportation at a quantity deemed reasonable by the Customs, the freight calculated in determining the customs value shall be one-tenth of the actual freight.
中文原文 廣告品及貨樣進口通關辦法第5條
空運進口之廣告品及貨樣，經海關審核數量合理者，其運費按實際運費十分之一計算，核估完稅價格。