Article 38.

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 on the basis of the rental or royalty amount plus the transportation fee and insurance fee.
In a case in which the rental or royalty declared by the duty-payer is under that of normal value, Customs may determine the amount based on such information as is obtained through investigation, but the determined annual rental or royalty amount is not lower than one tenth of the customs value of the goods.
The imported goods on which duty is collected by rental or royalty pursuant to Paragraph One shall, in addition to the duty collected on rental or royalty, be provided a deposit or a guarantee by a credit institute based on the difference between the duty collected by rental or royalty and the total liable duty on the customs value of the imported goods.
The paragraph one applies only to goods whose ownership is not transferable on account of patent rights, trade secrets, or for any other special reasons approved by the Ministry of Finance.
The rental or usage period of the imported goods as referred to in Paragraph One shall be approved by the Ministry of Finance.

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專利權稅；版稅；礦區使用費[C]The writer gets a 10% royalty on each copy of his book. 本書的每一次再版，作者將從中獲得百分之十的版稅。

追求；向……求愛She pursued the goal of perfection in her art. 她的目標是追求藝術上的完美境界

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