Customs Act Article 30

I.The transaction value shall not be used as the basis for determining and calculating the customs value of imported goods under any of the following circumstances:1. Where there are restrictions as to the use or disposal of the goods by the buyer other than restrictions which: (i) are imposed or required by law or regulations in the Republic of China; (ii) limit the geographical area to which the goods may be sold further; (iii) do not substantially affect the value of the goods;2. Where the sale or the price is subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued;3. Where part of the proceeds of any subsequent use or disposal of the goods by the buyer will accrue to the seller, but where such an amount cannot be determined;4. Where the buyer and seller have a special relationship and such relationship influences the transaction value.II.For the purpose of Subparagraph 4 of the preceding paragraph, the buyer and seller have a special relationship in one of the following circumstances:1. One of them is a manager, board director or supervisor of the other's business;2. They are partners in business;3. They are employer and employee;4. One of them directly or indirectly owns, controls or holds five percent or more of the outstanding voting stocks or shares of the other's business;5. One of them directly or indirectly controls the other;6. Both of them are directly or indirectly controlled by a third person;7. Together they directly or indirectly control a third person; or8. They are spouses or relatives within a third-degree family relationship.