Regulations on the Management and Supervision of Preshipment Inspections Article 11
When an inspection entity conducts its verification of the price agreed upon in the sales agreement or contract between the exporter and the importer, the following criteria shall not be used. If, however, the government of the importing country has additional regulations, they shall also apply.1. The selling price of commodities produced in the country of importation.2. The price of commodities for export from a country other than this country.3. The cost of production.4. Fabricated or arbitrary prices or values.5. The retail price in this country.
中文原文 裝運前檢驗監督管理辦法第11條
檢驗機構查證出進口人間之契約價格時，下列項目不得列入查證。
但進口國政府另有規定者，從其規定：
一、在進口國生產並在該國境內銷售之貨品價格。
二、非自我國輸出貨品之價格。
三、生產成本。
四、武斷或虛構之價格或價值。
五、在我國之零售價格。
但進口國政府另有規定者，從其規定：
一、在進口國生產並在該國境內銷售之貨品價格。
二、非自我國輸出貨品之價格。
三、生產成本。
四、武斷或虛構之價格或價值。
五、在我國之零售價格。