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Customs Valuation
Post-Clearance Audit
No.
Title
Publish time
1
Customs Valuation
2025-07-14
2
What is the term "reasonable means" referred to in Article 35 of the Customs Act?
2025-07-14
3
What are identical goods? What are similar goods?
2025-07-14
4
How does Customs determine the customs value of re-imported goods shipped abroad for repair, assembly, or further processing?
2025-07-14
5
How can I know, before importation, whether an expense in connection with imported goods is dutiable in order to calculate the cost of the import?
2025-07-14
6
How does Customs determine the customs value of the imported goods on which only a rental or royalty is incurred, without a transfer of ownership?
2025-07-14
7
What is the transaction value?
2025-07-14
8
How to declare the value about the royalties of import goods?
2025-07-14
9
Shall the surcharge of transport cost be included in the customs value of imported goods for declaration to Customs?
2025-07-14
10
Shall the payment of the royalties and license fees be added to the price actually paid or payable in determining the customs value?
2025-07-14
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About Us
Organization Structure
About the Director General
Tariff System
Customs Museum
Contact Us
Cargo Clearance
Non-intrusive Inspection, Self-prepared Seals and Electronic Seals
ECA/FTA
Rules of Origin
Anti-dumping and Countervailing Duties
Special Safeguards
The Customs Value Determination of One-Time Transfer Pricing
Manual of Advance Cargo Clearance System
Travelers
Arrival
Departure
VAT Refund for Foreigners
FAQs for Arrival and Departure
Convenient Services for Outbound and Inbound Passenger
Anti-Money Laundering
Laws & Regulations
Customs Laws & Regulations
Directions
The Executive Yuan Gazette Online
Laws & Regulations Database of The Republic of China
Laws and Regulations Retrieving System of the Ministry of Finance
Important Measures
Interpretive Rules
Information Center
News & Events
Customs Notice
Public Auction Notice
RFID Electronic Paper Seals
Seizures of Passengers' Luggage or Goods
Online Information Queries
Download
Public Information
Publications
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Promotion Activities
Act on Recusal of Public Servants Due to Conflicts of Interest
Public Service
Forum
Tariff Query Information
Contact the Director General
Contact the Internal Affairs Office
Make a Report
Opinion Exchange