Pursuant to Article 19 of the Enforcement Rules of the Customs Act, the term "reasonable means" referred to in Article 35 of the Customs Act shall denote the valuation methods consistent with the valuation principles specified in Article 29 through 34 of the Act. While Customs determines the Customs value pursuant to the reasonable means prescribed in Article 35 of the Customs Act, the following valuation methods or values shall not be adopted:

1. The domestic sale price of the goods manufactured in the R.O.C.

2. A system which provides for the acceptance for Customs purposes of the higher of two alternative values.

3. The price of the goods on the domestic market of exporting countries.

4. The cost of production other than computed values which have been determined for identical or similar goods in accordance with the provisions of Article 34 of the Act.

5. The price of the goods for export to a country other than R.O.C.

6. The minimum Customs values determined by Customs.

7. Arbitrary or fictitious values.