Customs Act｜第 30 條｜Chapter II: Procedures Governing Customs Clearance｜Act｜In Force
第 二 章/第 二 節｜財政部 / 關務署｜v113.01.03
Enacted Date: 1967-08-08｜Promulgated Date: 2024-01-03｜Last Amended: 2022-05-11
本條規定進口貨物之交易價格在哪些情形下不得作為計算完稅價格之根據，是海關價格核定的核心條文之一。四種情形為：買方對該進口貨物之使用或處分受有限制；交易附有條件致其價格無法核定；依交易條件買方使用或處分之部分收益應歸賣方而金額不明確；買賣雙方具有特殊關係致影響交易價格。第二項並列舉八種「特殊關係」情形。這說明了為何申報價格可能不被採認，以及關係人之間的交易在價格認定上須特別留意。
I.The transaction value shall not be used as the basis for determining and calculating the customs value of imported goods under any of the following circumstances: 1. Where there are restrictions as to the use or disposal of the goods by the buyer other than restrictions which: (i) are imposed or required by law or regulations in the Republic of China; (ii) limit the geographical area to which the goods may be sold further; (iii) do not substantially affect the value of the goods; 2. Where the sale or the price is subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued; 3. Where part of the proceeds of any subsequent use or disposal of the goods by the buyer will accrue to the seller, but where such an amount cannot be determined; 4. Where the buyer and seller have a special relationship and such relationship influences the transaction value. II.For the purpose of Subparagraph 4 of the preceding paragraph, the buyer and seller have a special relationship in one of the following circumstances: 1. One of them is a manager, board director or supervisor of the other's business; 2. They are partners in business; 3. They are employer and employee; 4. One of them directly or indirectly owns, controls or holds five percent or more of the outstanding voting stocks or shares of the other's business; 5. One of them directly or indirectly controls the other; 6. Both of them are directly or indirectly controlled by a third person; 7. Together they directly or indirectly control a third person; or 8. They are spouses or relatives within a third-degree family relationship.
依本條第一項，有四種情形：一、買方對該進口貨物之使用或處分受有限制，但因中華民國法令之限制、對該進口貨物轉售地區之限制，或其限制對價格無重大影響者，不在此限；二、進口貨物之交易附有條件，致其價格無法核定；三、依交易條件買方使用或處分之部分收益應歸賣方，而其金額不明確；四、買、賣雙方具有特殊關係，致影響交易價格。
依本條第二項，指下列情形之一：買、賣雙方之一方為他方之經理人、董事或監察人；買、賣雙方為同一事業之合夥人；買、賣雙方具有僱傭關係；買、賣之一方直接或間接持有或控制他方百分之五以上之表決權股份；買、賣之一方直接或間接控制他方；買、賣雙方由第三人直接或間接控制；買、賣雙方共同直接或間接控制第三人；買、賣雙方具有配偶或三親等以內之親屬關係。