Enforcement Rules of the Customs Act Article 22
For imported goods on which the Customs duty is to be assessed based on the rental or royalty payable therefor under Article 38, Paragraph 1, of the Act, in case the accumulated rental or royalty for such goods will be higher than the Customs value of the identical or similar goods recently imported, the duty-payer may request, at the time of importation of such goods, that the Customs value be determined based on the Customs value of the identical or similar goods.
中文原文 關稅法施行細則第22條
申報進口依本法第三十八條第一項規定按租賃費或使用費課稅之貨物，其累積之租賃費或使用費高於最近進口之同樣或類似貨物之完稅價格者，得經納稅義務人於進口時申請按該等同樣或類似貨物之完稅價格核定完稅價格。