Enforcement Rules of the Customs Act Article 12

The term "commissions" referred to in Article 29, Paragraph 3, Subparagraph 1, of the Act shall not include fees paid by the buyer to his agent for purchase of the imported goods abroad.The term "royalties and license fees" referred to in Article 29，Paragraph3, Subparagraph 3, of the Act shall denote the payment to acquire the patent, the rights of trademark, copyright, or other intellectual property rights protected by legislation related to the imported goods, excluding charges for the right to reproduce importedgoods in the R.O.C.