Enforcement Rules of the Customs Act Article 27

The expression "made up of several different components, imported in a disassembled state and packed separately " under Article 41 of the Act shall denote goods which are completed commodities prior to the application for importation and are shipped for importation by tearing into parts.Where duties shall be levied in accordance with the appropriate tariff classification to the goods as one complete unit pursuant to Article 41 of the Act, Customs verification thereof shall be made according to one of the following situations:1. Where the name and quantity of the components of such commodity have been contained in the same bill of lading.2. Where the quantity of the component is consistent with the quantity required for composing the said one complete unit.3. Where the category and name of the components are identical as those of the component of the said goods as one complete unit, but the quantity thereof is insufficient to be assembled into the completed commodity, the value of each set of such component parts is in excess of 50% of the value of the said goods as one complete unit.