Customs Act Article 29
I. The customs value of imported goods subject to ad valorem duties shall be determined and calculated on the basis of the transaction value.II.The term "transaction value" referred to in the preceding paragraph means the price actually paid or payable for the imported goods sold from the exporting country to the Republic of China.III.The following expenses shall be added into the calculation of customs value, provided that such an amount is not already included in the price actually paid or payable for the imported goods:1.Commissions, brokerage, the cost of containers and the cost of packing incurred by the buyer;2.The value, apportioned as appropriate, of the following goods and services supplied by the buyer to the seller free of charge or at reduced cost for use in connection with the production or sale for export of the imported goods:(1)Materials, components, parts and similar items incorporated in the imported goods;(2)Tools, dies, moulds, and similar items used in the production of the imported goods;(3)Materials consumed in the production of the imported goods; and(4)Engineering, development, artwork, design, plans and similar items undertaken elsewhere than in this country and necessary for the production of the imported goods;3.The royalties and license fees related to the goods paid by the buyer as a condition of the sale of the goods;4.The proceeds for use or disposal of the goods by the buyer accrues to the seller;5.The transport cost of the imported goods to the port or place of importation, and loading, unloading and handling charges associated with the transport; and6.The cost of insurance.IV.Expenses added to the customs value in accordance with the preceding paragraph should be added on the basis of objective, quantifiable information. Where objective and quantifiable data do not exist, the customs value cannot be determined under the provision of this Article.V. In the case that Customs is doubtful of the truth and accuracy of the transaction documents provided by the duty-payer, or that Customs still remains doubtful after the provision of such an explanation, it shall be deemed that the customs value cannot be determined under the provision of this Article.
中文原文 關稅法第29條
從價課徵關稅之進口貨物，其完稅價格以該進口貨物之交易價格作為計算根據。
前項交易價格，指進口貨物由輸出國銷售至中華民國實付或應付之價格。
進口貨物之實付或應付價格，如未計入下列費用者，應將其計入完稅價格：
一、由買方負擔之佣金、手續費、容器及包裝費用。
二、由買方無償或減價提供賣方用於生產或銷售該貨之下列物品及勞務，經合理攤計之金額或減價金額：
（一）組成該進口貨物之原材料、零組件及其類似品。
（二）生產該進口貨物所需之工具、鑄模、模型及其類似品。
（三）生產該進口貨物所消耗之材料。
（四）生產該進口貨物在國外之工程、開發、工藝、設計及其類似勞務。
三、依交易條件由買方支付之權利金及報酬。
四、買方使用或處分進口貨物，實付或應付賣方之金額。
五、運至輸入口岸之運費、裝卸費及搬運費。
六、保險費。
依前項規定應計入完稅價格者，應根據客觀及可計量之資料。
無客觀及可計量之資料者，視為無法按本條規定核估其完稅價格。
海關對納稅義務人提出之交易文件或其內容之真實性或正確性存疑，納稅義務人未提出說明或提出說明後，海關仍有合理懷疑者，視為無法按本條規定核估其完稅價格。
前項交易價格，指進口貨物由輸出國銷售至中華民國實付或應付之價格。
進口貨物之實付或應付價格，如未計入下列費用者，應將其計入完稅價格：
一、由買方負擔之佣金、手續費、容器及包裝費用。
二、由買方無償或減價提供賣方用於生產或銷售該貨之下列物品及勞務，經合理攤計之金額或減價金額：
（一）組成該進口貨物之原材料、零組件及其類似品。
（二）生產該進口貨物所需之工具、鑄模、模型及其類似品。
（三）生產該進口貨物所消耗之材料。
（四）生產該進口貨物在國外之工程、開發、工藝、設計及其類似勞務。
三、依交易條件由買方支付之權利金及報酬。
四、買方使用或處分進口貨物，實付或應付賣方之金額。
五、運至輸入口岸之運費、裝卸費及搬運費。
六、保險費。
依前項規定應計入完稅價格者，應根據客觀及可計量之資料。
無客觀及可計量之資料者，視為無法按本條規定核估其完稅價格。
海關對納稅義務人提出之交易文件或其內容之真實性或正確性存疑，納稅義務人未提出說明或提出說明後，海關仍有合理懷疑者，視為無法按本條規定核估其完稅價格。