Enforcement Rules of the Customs Act Article 19

Law:: Enforcement Rules of the Customs Act
Chinese:: 關稅法施行細則第19條

The term "reasonable means" referred to in Article 35, of the Act shall denote the valuation methods consistent with the valuation principles specified in Article 29 through 34 of the Act.While Customs determines the Customs value pursuant to the reasonable means prescribed in Article 35 of the Act, the following valuation methods or values shall not be adopted:1. The domestic sale price of the goods manufactured in the R.O.C.2. A system which provides for the acceptance for Customs purposes of the higher of two alternative values.3. The price of the goods on the domestic market of exporting countries.4. The cost of production other than computed values which have been determined for identical or similar goods in accordance with the provisions of Article 34 of the Act.5. The price of the goods for export to a country other than R.O.C.6. The minimum Customs values determined by Customs.7. Arbitrary or fictitious values.

中文原文關稅法施行細則第19條

本法第三十五條所稱合理方法，指參酌本法第二十九條至第三十四條所定核估完稅價格之原則，採用之核估方法。
依本法第三十五條規定以合理方法核定完稅價格時，不得採用下列各款估價方式或價格：
一、在我國生產貨物之國內銷售價格。
二、兩種以上價格從高核估之關稅估價制度。
三、貨物在輸出國國內市場之銷售價格。
四、同樣或類似貨物依本法第三十四條規定核定之計算價格以外之生產成本。
五、輸往其他國家貨物之價格。
六、海關訂定最低完稅價格。
七、任意認定或臆測之價格。

English translation for reference only; the Chinese text prevails. Not legal advice.