17 According to Article 30 of ROC Customs Act, the transaction value shall not be used as the basis for
determining and calculating the Customs value of imported goods where the buyer and seller are______ and
such relationship influences the value.
(A) related
(B) antagonized
(C) independent
(D) irrelevant
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關稅法 第30條（不得作為計算根據之情形...
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17 According to Art...
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