Regulations on the Management and Supervision of Preshipment Inspections Article 10
When an inspection entity performs its verification of the contract price agreed between an importer and an exporter, the inspection must be conducted in accordance with the principles below. However, if the government of the importing country has additional regulations, they shall also apply.1. In checking the export price, the price used as the standard for comparison shall be from the same or nearly the same time period, on the same or a similar commodity exported from this country, come from competitive and comparable conditions of sale, comply with customary commercial practices, and be a price after any standard discounts have been applied.2. At the same time, the terms of the sales contract between the exporter and the importer shall take the following factors into consideration:(1) The commercial level and quantity of the sale,(2) Delivery periods and conditions,(3) Quality specifications,(4) Special design features,(5) Special shipping or packing specifications,(6) Order size(7) Spot sales,(8) Seasonal influences,(9) License or other intellectual property fees,(10) Other economic factors as deemed by the TITA.3. For the verification of transportation charges, the criterion used shall be that of the price of the mode of transport in this country and agreed to in the sales contract between the importer and the exporter.The terms of price comparison in the foregoing items of these Regulations must be in accordance with the following:1. Only prices that provide a valid basis of comparison shall be used, taking into account the relevant economic factors pertaining to the country of importation and a country or countries used for price comparison.2. At any stage during the checking of prices, the exporter shall be given an opportunity to explain the price.
中文原文 裝運前檢驗監督管理辦法第10條
檢驗機構查證出進口人間之契約價格，應依下列原則辦理。
但進口國政府另有規定者，從其規定：
一、以在相同或接近時間內，從我國輸出相同或類似之貨品，於競爭及相類似之銷售條件下，並符合通常商業實務，且扣除任何標準折扣後之價格，作為查證出口價格之比價標準。
二、應同時考量出進口人之契約條款及下列因素：
（一）交易層次及買賣之數量。
（二）交貨期間及條件。
（三）品質規格。
（四）特別設計項目。
（五）特別裝運或包裝規格。
（六）訂購規模。
（七）現貨買賣。
（八）季節影響。
（九）授權費或其他智慧財產權費。
（十）其他經貿易署認定之因素。
三、運輸費用之查證，以出進口人契約所約定在我國境內運輸方式之價格為準。
前項第一款之比價應依下列規定辦理：
一、採用之參考價格應具有合理之計價基礎，並應考量進口國及被使用作為價格比較國家之相關經濟因素。
二、在價格查證之任何階段，應予出口人解釋其價格之機會。
但進口國政府另有規定者，從其規定：
一、以在相同或接近時間內，從我國輸出相同或類似之貨品，於競爭及相類似之銷售條件下，並符合通常商業實務，且扣除任何標準折扣後之價格，作為查證出口價格之比價標準。
二、應同時考量出進口人之契約條款及下列因素：
（一）交易層次及買賣之數量。
（二）交貨期間及條件。
（三）品質規格。
（四）特別設計項目。
（五）特別裝運或包裝規格。
（六）訂購規模。
（七）現貨買賣。
（八）季節影響。
（九）授權費或其他智慧財產權費。
（十）其他經貿易署認定之因素。
三、運輸費用之查證，以出進口人契約所約定在我國境內運輸方式之價格為準。
前項第一款之比價應依下列規定辦理：
一、採用之參考價格應具有合理之計價基礎，並應考量進口國及被使用作為價格比較國家之相關經濟因素。
二、在價格查證之任何階段，應予出口人解釋其價格之機會。