Customs Act Article 36
The duty-payer may request in writing that Customs supply an explanation of the method used to determine the customs value of the imported goods, and Customs shall reply to the duty-payer in writing.
中文原文 關稅法第36條
納稅義務人得以書面請求海關說明對其進口貨物完稅價格之核定方法；海關之答復，應以書面為之。