Enforcement Rules of the Customs Act Article 17

The term "deductive value" referred in to Article 33, Paragraph 3, of the Act shall not include circumstances as specified in Article 29, Paragraph 3, Subparagraph 2, of the Act between the buyer of the greatest aggregate quantity of the first commercial level of the imported goods and the foreign producer or seller of the imported goods.The profit, general expenses and commissions usually paid or agreed to be paid referred to in Article 33, Paragraph 3, Subparagraph 1, of the Act shall be verified on the basis of the generally accepted accounting principles of the Republic of China.