Regulations on the Management and Supervision of Preshipment Inspections Article 9

Inspection entities shall only reject a contract price agreed upon between an exporter and an importer if they can demonstrate that their findings of an unsatisfactory price are based on a verification process that conforms with the criteria stipulated in Articles 10 and 11 of these Regulations.
中文原文 裝運前檢驗監督管理辦法第9條
檢驗機構查證出進口人間之契約價格,除能證明已依第十條及第十一條之原則認定者外,應以出進口人間約定之價格為契約價格。

English translation for reference only; the Chinese text prevails. Not legal advice.