Passed by the 172nd Commissioners’ Meeting on January 23, 1995
Passed by the 376th Commissioners’ Meeting on January 13, 1999
Promulgated by Order (88) Kung Yi Tzu No. 00264 on January 26, 1999
Title amended by the 688th Commissioners’ Meeting on January 13, 2005
Promulgated by Order (94) Kung Fa Tzu No. 0940001278 on February 24, 2005
Amended by the 735th Commissioners’ Meeting on December 8, 2005
Promulgated by Order Kung Yi Tzu No. 0940011080 on December 23, 2005

1. These Guidelines are enacted for the purpose of ensuring fair competition by business, protecting consumers' rights, effectively enforcing Article 19, Subparagraph 3 of the Fair Trade Law, and handling cases of unfair competition where a business, by means of inducement with profit, causes the trading counterpart of a competitor to trade with itself.
2. The value of gifts given away by business promoting sale of a product or service is limited as follows:

(1) For products or services priced over N.T. $ 100, the maximum value of the gift shall be 1/2 of the selling price of the product.
(2) For products or services priced less than N.T. $ 100, the maximum value of the gift shall be N.T. $ 50.

1. Directly from the business that promotes sales with gift-giving activity.
   
2. In the case that the gifts is produced by the business itself or acquired by the business from the market at reasonable price, the value for the said gifts is determined by itscosts of production or acquisition.
   
3. In the case that the business has acquired the gifts based on the trading terms other than price, or the aforementioned cost of acquisition is not available, then the value of gifts is determined by its retail price.
   
4. Other reasonable and approved standards.

(3) Total value of prizes: The value is determined in order according to the following standards:

1. Directly from the business that promotes sales with prize-giving activity.
   
2. In the case that the prizes (either product or service) are produced by the business itself or acquired by the business from the market at reasonable price, the total value for the said prize (either product or service) is determined by its costs of production or acquisition.
   
3. In the case that the business has acquired the prizes (either product or service) based on the trading terms other than price, or the aforementioned cost of acquisition for the prizes (either product or service) is not available, then the value of prizes is determined by the retail price of the said prizes (either product or service).
   
4. Other reasonable and approved standards.