1. In order for importers to have a clear understanding about whether an expense is dutiable and should be added into the calculation of customs value, the Customs has implemented the Valuation Advance Ruling System since 2010.
2. Anyone who requests for a ruling should present an “Application Form for Valuation Advance Ruling” accompanied with all the required documentation and makes the application from the Customs Administration.
3. Items applicable for Valuation Advance Ruling include:
   1. commission, brokerage, the cost of containers and the cost of packing incurred by the buyer (Customs Act Article 29, Paragraph 3, Subparagraph 1)
   2. Goods and services supplied by the buyer to the seller free of charge or at reduced cost for use in connection with the production or sale for export of the imported goods (Customs Act Article 29, Paragraph 3, Subparagraph 2)
   3. Royalties and license fees (Customs Act Article 29, Paragraph 3, Subparagraph 3)
   4. Transport cost, cost of insurance (Customs Act Article 29, Paragraph 3, Subparagraph 5/6)
   5. Expenses for technical assistance undertaken after importation of imported goods (Enforcement Rules of the Customs Act Article 11, Paragraph 1 )
   6. Other prices paid or payable for the imported goods.
4. Documentations required differ with the kinds of items inquired; please consult Department of Valuation for more information.
5. The Customs Administration appoint its field Keelung Customs to conduct  the advance ruling on customs valuation since October 30, 2017.