Regulations Governing Exemption from Inspection of Commodities Article 2
The value of imported commodities stipulated in these Regulations shall be calculated at CIF; the value of commodities domestically manufactured shall be calculated at EXW.
中文原文 商品免驗辦法第2條
本辦法規定之商品金額，輸入者以起岸價格（CIF）計算；國內產製者以出廠未稅價格計算。