In accordance with Article 37 of Customs Act and Article 20 of the Enforcement Rules of the Customs Act：

1. The calculation of customs value to assess Customs duty of re-imported goods shipped abroad for repair or assembly is based on the cost of repair or assembly (freight and insurance shall not be included). However, if the goods are shipped abroad for repair at no cost to the buyer and this can be evidenced by the free repair warranty contained in the original sales contract or invoice(s) or the correspondence between the buyer and the seller, such goods shall be exempted from Customs duty when they are re-imported. In the absence of documents evidencing the repair or assembly costs or free repair arrangement in respect of imported goods, Customs may take an amount equal to one tenth of the customs value of the re-imported goods after repair or assembly for assessment of Customs duty.

2. For goods exported abroad for further processing, the difference between the customs value of such goods following further processing at the time of re-importation and that of the identical or similar goods imported at the time of exportation of such goods, prior to further processing, shall be taken as the basis for calculating customs value. In the absence of the customs value of the identical goods or similar goods imported at the time of exportation of the re-imported goods, the customs value of the re-imported goods shall be assessed by reference to the customs value of the identical or similar goods imported on a date close to the date of exportation of the re-imported goods. In the absence of the customs value of the identical goods or similar goods imported as referred to in the preceding sentence of this paragraph, the difference between the customs value of the goods re-imported after having been processed abroad and the FOB value of the goods originally exported shall be taken as the basis in determining the customs value of the re-imported goods.