Regulations Governing Customs Clearance for Importation of Advertising Matter and Samples Article 7
The value of advertising matter and samples shall be based on the FOB price stated on the supporting documents submitted by the consignee or the FOB price determined by the Customs. In case the FOB price is unavailable, the FOB price shall be 70% of the customs value assessed and determined by the Customs.
中文原文 廣告品及貨樣進口通關辦法第7條
廣告品及貨樣之價值，以收件人提出證明文件所載離岸價格或經海關核定之離岸價格為計算根據。
離岸價格無從查定時，以海關核估之完稅價格之七成作為離岸價格。
離岸價格無從查定時，以海關核估之完稅價格之七成作為離岸價格。