Article 42.

To verify the correct customs value of imported goods, Customs may take the following investigation measures, and the person investigated shall not evade, hinder or refuse such investigation:
(1) Examining any other documents concerning the price of the imported goods sold by the seller to the buyer;
(2) Making inquiries into the transaction value or deductive value of the imported goods or identical or similar goods, and examining past records of customs values assessed for previous shipments;
(3) Investigating account books and vouchers related to the imported goods or identical or similar goods of other sellers;
(4) Exploring any other evidence pertinent to valuation.

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躲避；逃避；迴避[+v-ing]Give me a direct answer, and stop evading the issue. 給我一個直截了當的回答，不要迴避這一問題。

They evade paying taxes by living abroad. 他們住在國外以逃避交稅。

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