Customs Act Article 34

I. If the customs value of the imported goods cannot be determined under the provisions of Articles 29, 31, 32, and 33, the customs value shall be based on a computed value.II.The term "computed value" referred to in the preceding paragraph means the sum of the following:1. The costs and expenses of producing the imported goods;2. An amount for profit and general expenses equal to that usually reflected in the sale of the imported goods or imported goods of the same class or kind as the goods being valued which are made by producers in the country of exportation for export to the Republic of China;3. The transport cost of the imported goods to the port or place of importation, loading, unloading and handling charges and insurance costs associated with the transport.