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Customs Valuation

The valuation of the customs value of imported goods is based on the transaction value system. Imported goods shall be declared by the duty-payer to the customs in accordance with Article 16 of the Customs Act. Upon declaration of importation, an import declaration form shall be filled out and submitted along with a bill of invoice, packing list and relevant documents required for importation in according with Article 17 of the Customs Act and Article 7 of the Enforcement Rules of the Customs Act, for the customs to appraise the customs value of the goods. The customs value of general imported goods shall be determined in accordance with Articles 29 to 35 of the Customs Act. Upon re-importation of the goods sent abroad for repair, assembly, or further processing, the customs value of such goods shall be determined in accordance with Article 37 of the Customs Act. In the case of imported goods on which only a rental or royalty is incurred, without a transfer of ownership, the customs value shall be determined in accordance with Article 38 of the Customs Act. The customs value of imported used vehicles shall be appraised and decided in accordance with the Operation Directions for Valuation of Imported Used Cars.






Issued:Department of Audit Affairs Release date:2023-07-12 Click times:1450