Enforcement Rules of the Customs Act Article 14

If the buyers and sellers are deemed to be related under Article 30 of the Act, Customs, if having doubts about the transaction value, shall investigate the circumstances of the transaction; if necessary, Customs may require the duty-payer to provide more detailed information.In case Customs, pursuant to information discovered by itself or provided by the duty-payer, consider that the relationship of the seller and the buyer affects the transaction value, it shall explain the reasons to the duty-payer and provide the duty-payer with a reasonable opportunity to respond. The duty-payer may request Customs to explain his/her reasons in written form.In case the transaction value referred to in the preceding paragraph is close to one of the following values, it shall be deemed that the relationship has no effect on the transaction value:1. The transaction value of identical or similar goods determined by Customs where the buyer and the seller are unrelated.2. The deductive value of identical or similar goods determined by Customs.3. The computed value of identical or similar goods determined by Customs.The identical or similar goods referred to in Subparagraph 1 and 3 of the preceding paragraph shall be limited to imported goods which are exported from the exporting country on the date of exportation or within 30 days before or after the date of exportation of the goods being valued. The identical or similar goods referred to in Subparagraph 2 shall be limited to goods which are imported on the date of importation or within 30 days before or after the date of importation of the goods being valued.