Article 39.

The foreign currency prices for imported goods liable to ad valorem duty shall be conversed into New Taiwan Dollar, and the exchange rate used for the conversion shall be published regularly by Customs Administration, Ministry of Finance in reference to the spot rate of the foreign exchange market.

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• adj.
  立即的，當場做出的；現付的；從事現金交易的
• 立即的，當場做出的The union leaders made a spot decision to stage a strike. 工會領導人當場作出罷工的決定。

現場廣播的，現場報導的Several television stations gave spot coverage to the conference. 好幾家電視臺對大會作了現場報導。

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