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Although the methods are applied in determining the customs value of imported goods of primary procedures and alternative methods, exceptions apply in the following cases.


1.Exceptional generally deteriorated or damaged goods imported
If the imported goods are considered degraded or before the date of importation, will not worsen an amount of deterioration or damage from the customs value of imported goods damaged or removed.

2.Exceptional rule for customs value of air cargo
In air cargo, will include the specific types of goods such as pattern within a certain amount of free supplies, personal or private gifts, customs regarding inappropriate expensive ticket in the customs value of imported goods are determined on the basis of the cost transport and insurance of the ordinary means of transport instead of airfare.

3.Exceptional rule for private use
If the imported goods are privately used by the importer as personal effects and baggage of immigration, private imported goods, gifts, etc., to examine into the case, the customs authorities of their transaction stage retail, then the customs value of the value of his goods at the stage of normal wholesale transaction imported.


(Articles 4-5 and § 1 and 2, Article 4-6 of the Customs Tariff Law)