If the customs value of the imported goods cannot be determined on the basis of the transaction value, the customs value shall be determined by Customs in the prescribed hierarchical order：
- In accordance with Article 31 of Customs Act, if the customs value of the imported goods cannot be determined under the provisions of Article 29, the customs value shall be determined by Customs based upon the transaction value of identical goods sold for export to the Republic of China, exported at or about the same time as the goods being valued, and a reasonable adjustment shall be made to take into account differences in value attributable to commercial levels, quantity, transport costs, etc.
- In accordance with Article 32 of Customs Act, if the customs value of the imported goods cannot be determined under the provisions of Article 29 and 31, the customs value shall be based on the transaction value of similar goods sold for export to the Republic of China, exported at or about the same time as the goods being valued, and a reasonable adjustment shall be made to take into account differences in value attributable to commercial levels, quantity, transport costs, etc.
- In accordance with Article 33 of Customs Act, if the customs value of the imported goods cannot be determined under the provisions of Articles 29, 31, and 32, the customs value shall be based on a deductive value.
- In accordance with Article 34 of Customs Act, if the customs value of the imported goods cannot be determined under the provisions of Articles 29, 31, 32, and 33, the customs value shall be based on a computed value.
- Customs may, according to the request of the duty-payer, reverse the order of application of present, Article 33, and Article 34 for a customs valuation.
- In accordance with Article 35 of Customs Act, if the customs value of the imported goods cannot be determined under the provisions of Articles 29, 31, 32, 33, and 34, the customs value shall be determined using reasonable means on the basis of data available to Customs.