Enforcement Rules of the Customs Act Article 18

The term "costs and expenses" referred to in Article 34, Paragraph 2, Subparagraph 1, of the Act shall be verified based on the records provided by the manufacturer of the imported goods in connection with the production of the imported goods, provided that such records are in accordance with the generally accepted accounting principles in the country of production.Customs may request the importers to provide the manufacturer’s accounting books, vouchers and other records related to the production of imported goods when determining the Customs value pursuant to Article 34 of the Act.In cases where the manufacturer do not have residence or domicile within R.O.C, Customs shall acquire the consent of the manufacturer before proceeding pursuant to the preceding paragraph. Customs may, upon consent of the manufacturer and without the opposition of the investigated country, undertake investigation.