Enforcement Rules of the Customs Act Article 30
The term "advertising matters" referred to in Article 49, Paragraph 1, Subparagraph 9, of the Act shall denote promotional materials printed or engraved with the advertiser's logo or trademark or advertisement. The term “samples” refers to goods stamped or marked “sample” or “not for sale”, or goods declared as “sample or not for sale and provided for trading or production reference only” in the documents attached to the Customs declaration. The term “no commercial value” means that goods do not have transaction value and have been damaged or destroyed and therefore could not be provided for normal use.
中文原文 關稅法施行細則第30條
本法第四十九條第一項第九款所稱廣告品，指印有或刻有廣告主體牌號或廣告之宣傳品；所稱貨樣，指印有或刻有樣品或非賣品字樣，或於報關時所附文件上載明係樣品或非賣品，供交易或製造上參考之物品；所稱無商業價值，指不具交易價值及已經塗損、破壞，不能再供正常使用者。