The Commodity Inspection Act Article 60-1
If the obligatory inspection applicant of a commodity subject to inspection is subject to any of the penalty situations set forth in the preceding two Articles of this Act, and the total value of the commodities is less than New Taiwan Dollars (NTD) 100,000, they shall be fined an amount no more than twice the total price of the commodities, but no less than NTD 10,000.The total value of the commodities set forth in the preceding Paragraph is calculated by multiplying the quantity of the violating commodities by the per-unit price of the commodity. The per-unit price of exported commodities will be the Free on Board (FOB) price, the Cost, Insurance, and Freight (CIF) price for imported commodities, and the ex-factory price without tax for domestically manufactured commodities.
中文原文 商品檢驗法第60-1條
應施檢驗商品之報驗義務人，有前二條規定應處罰鍰情形之一，其商品總價低於新臺幣十萬元者，得處其總價二倍以下罰鍰。
但罰鍰金額不得低於新臺幣一萬元。
前項商品總價，以違規商品數量乘以商品單價計算；輸出商品之單價，以離岸價格（FOB）計算；輸入商品之單價，以起岸價格（CIF）計算；國內產製商品之單價，以出廠未稅價格計算。
但罰鍰金額不得低於新臺幣一萬元。
前項商品總價，以違規商品數量乘以商品單價計算；輸出商品之單價，以離岸價格（FOB）計算；輸入商品之單價，以起岸價格（CIF）計算；國內產製商品之單價，以出廠未稅價格計算。