The determination of the taxable price of imported goods must follow the rules set by the WTO valuation agreement. This is known as the "valuation method for taxation." There are a total of six methods used, with the primary method being the transaction price of the goods. If this is not possible, five other methods are sequentially applied. The main points examined by the Customs Valuation and Classification Branch include the confirmation of the actual payment amount and factors for deduction and addition, the appropriateness of the taxable price, and the process for determining the taxable price through the approved or applied APA method. The application of the WTO valuation agreement and customs law follows a sequential order, with the transaction price of the goods as the basic principle, followed by five other methods in cases where this cannot be used. Other international norms, such as the WTO customs valuation agreement, are actively incorporated in the taxation process. The process of applying the taxable price to imported goods is known as customs valuation. The determination of the taxable price follows the basic principle of using the transaction value, but in cases where this is not possible, five other methods are used. These methods are analyzed through various cases listed in the annex of the WTO customs valuation agreement and are used in the customs exam.