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Regulations Governing Customs Clearance for Importation of Advertising Matter and Samples
1.中華民國六十三年十月一日財政部（63）台財關字第 19233 號令訂定
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2.中華民國六十三年十一月二十二日財政部（63）台財關字第 21229 號
令修正發布第 6～9 條條文
3.中華民國六十七年五月二日財政部（67）台財關字第 14573 號令修正
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4.中華民國六十八年五月二日財政部（68）台財關字第 14518 號令修正
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5.中華民國七十一年四月七日財政部（71）台財關字第 14186 號令修正
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6.中華民國七十五年一月七日財政部（75）台財關字第 7505001 號令修
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7.中華民國七十六年九月八日財政部（76）台財關字第 761069276（1）
號令修正發布第 6 條條文
8.中華民國七十八年二月二十三日財政部（78）台財關字第 781178233
號令修正發布第 3、6 條條文
9.中華民國九十年十二月三十日財政部（90）台財關字第 0900550910 號
令修正發布名稱及全文 9 條
（原名稱：貨物樣品進口通關辦法；新名稱：廣告品及貨樣進口通關辦
法）
10. 中華民國九十三年八月三日財政部台財關字第 09305504310 號令修
正發布第 1 條條文資料來源：全國法規資料庫（ChOrder.json，版本 2026/7/24 上午 12:00:00）・政府資料開放授權
These Regulations are prescribed in accordance with Paragraph 3, Article 49 of the Customs Act.
Unless otherwise stipulated by laws, customs clearance for importation of advertising matter and samples shall be governed by these Regulations.
1Advertising matter and samples may be exempted from import duty if any one of the following conditions has been met:
21. Possessing no commercial value.
32. Other than those stated in the preceding Subparagraph and with customs value no more than NT$12000.
Advertising matter and samples with customs value over the duty free limit prescribed in the preceding Article shall be subject to import tariff on the exceeding part.
Where the advertising matter and samples are imported through air transportation at a quantity deemed reasonable by the Customs, the freight calculated in determining the customs value shall be one-tenth of the actual freight.
Where the imported advertising matter and samples should be examined by the Customs in accordance with trade management, the Customs shall examine the relevant documents of import regulations and release the goods.
The value of advertising matter and samples shall be based on the FOB price stated on the supporting documents submitted by the consignee or the FOB price determined by the Customs. In case the FOB price is unavailable, the FOB price shall be 70% of the customs value assessed and determined by the Customs.
Imported samples may proceed with pre-entry declaration and submit import declaration form to the Customs for review in advance. A declaration form marked with a stamp of “Samples for early processing” gives a priority higher than regular imported goods and will be processed rapidly.
1These Regulations shall become effective from the date of promulgation.
2NOTE
3In case of any discrepancy between the English version and the Chinese text of this Statute, the Chinese text shall govern.