Enforcement Rules of the Customs Act Article 11

The term "the price actually paid or payable for imported goods sold from an exporting country to the Republic of China" in Article 29, Paragraph 2, of the Act shall not include the following expenses, Customs duties, and other taxes, provided that they are distinguished from the price actually paid or payable for the imported goods:1. Expenses for construction, erection, assembly, maintenance or technical assistance undertaken after importation of imported goods such as industrial plants, machinery and equipment.2. The cost of transport after importation.3. The deferred interest on a transaction with deferred payment terms.4. Customs duties and taxes on imported goods.Except for expenses specified in Article 29, Paragraph 3, of the Act, expenses paid by the buyer for his own benefit shall not be considered as a payment to the seller, even though they might be regarded as being benefit to the seller.