Article 1 These Regulations are enacted pursuant to Paragraph 4 of Article 20-2 of the Foreign Trade Act (hereafter referred to as "the Act").
第1條 本辦法依貿易法(以下簡稱本法)第二十條之二第四項規定訂定之。

Article 2 Export products originating from the Republic of China (hereafter referred to as "the ROC") shall conform to one of the following subparagraphs:
第2條 輸出貨品以我國為原產地者，應符合下列各款情形之一：

1. A product that is entirely produced in the territory of the ROC; or
一、貨品在我國境內進行完全生產者。

2. if the processing, manufacturing or materials of the product involve the joint participation of the ROC and another country or territory, the product shall be limited to one which has undergone the final substantial transformation in the territory of the ROC.
二、貨品之加工、製造或原材料涉及我國與其他國家或地區共同參與者，以在我國境內產生最終實質轉型者為限。

Article 3 A product which is entirely produced in the territory of the ROC as referred to in Subparagraph 1 of the preceding article indicates one of the following:
第3條 前條第一款所稱完全生產貨品如下：

1. A mined product excavated in the ROC;
一、在我國境內挖掘出之礦產品。

2. a botanical product harvested or picked in the ROC;
二、在我國境內收割或採集之植物產品。

3. a live animal born and bred in the ROC;
三、在我國境內出生及養殖之活動物。

4. a product obtained from a live animal in the ROC;
四、在我國境內活動物取得之產品。

5. a product obtained from hunting or fishing in the ROC;
五、在我國境內狩獵或漁撈取得之產品。

6. a fish or other product obtained from a body of water by a vessel registered in the ROC or a product processed from such material;
六、在我國註冊登記之船舶自海洋所獲取之漁獵物及其他產品或以其為材料產製之產品。

7. a product excavated from the ocean floor or subsoil outside of the territory of the ROC but within waters that the ROC has excavation rights;
七、自我國領海外具有開採權之海洋土壤或下層土挖掘出之產品。

8. collected and recycled used materials as well as surplus or waste materials generated in the process of manufacturing within the ROC; and
八、在我國境內所收集，且僅適用於原料回收中使用過之物品或製造過程中所產生之賸餘物、廢料。

9. a product produced from materials obtained in the territory of the ROC as referred to in Subparagraphs 1 to 8.
九、在我國境內取材自前八款生產之貨品。

Article 4 Unless the Bureau of Foreign Trade (hereafter referred to as "the BOFT") sets other standards in meeting the stipulated needs of an import country or in light of a product´s particular nature or in a designated region, a substantial transformation as referred to in Subparagraph 2 of Article 2 refers to one of the following:
第4條 第二條第二款所稱實質轉型，除經濟部國際貿易局(以下簡稱貿易局)為配合進口國規定之需要，或視貨品特性，或特定區域另為認定者外，指下列情形：

1. A product that has been put under a different six-digit tariff classification code used by the ROC than that of its raw materials due to their processing or manufacturing process (i.e. a change of subheading); or
一、原材料經加工或製造後所產生之貨品與其原材料歸屬之我國海關進口稅則前六位碼號列相異者。

2. A product during a processing or manufacturing operation that, although it may not result in the change of subheading as referred to in the preceding subparagraph, has undergone a major production stage or attained an ad valorem rate of 35% or more.
二、貨品之加工或製造雖未造成前款所述號列改變，但已完成重要製程或附加價值率超過百分之三十五者。

The formula for computing the ad valorem rate as referred to in Subparagraph 2 of the preceding paragraph shall be as follows:
前項第二款附加價值率之計算公式如下：

Export price of Product - Direct or Indirect Import Price of Raw Materials & Parts (CIF) (FOB) ---------------------------------------------------------------------------------- ---- Export Price of Product (FOB)
貨品出口價格(F.O.B.)－直、間接進口原材料及零件價格(C.I.F.)───────────────────────────────貨品出口價格(F.O.B.)

If a product referred to in Item 1 only undergoes any of the following steps, it shall not be deemed a product which has undergone a substantial transformation:
第一項貨品僅從事下列之作業者，不得認定為實質轉型作業：

1. Preservation required for transportation or storage;
一、運送或儲存期間所必要之保存作業。

2. Classifying, grading and packaging required for marketing or transporting the product;
二、貨品為銷售或為裝運所為之分類、分級、分裝或包裝等作業。

3. Assembling or mixing that does not result in any major difference in the characteristics of the product;
三、貨品之組合或混合作業，未使組合後或混合後之貨品與被組合或混合貨品之特性造成重大差異。

4. Simple assembly steps; or
四、簡單之裝配作業。

5. Simple dilution steps that do not change the nature of the product.
五、簡單之稀釋作業而未改變其性質者。

Article 5 Those foundations, industrial associations or chambers of commerce that have been entrusted by the BOFT under the Act´s Paragraph 1 of Article 20-2 shall meet the following criteria:
第5條 依本法第二十條之二第一項受貿易局委託簽發原產地證明書之財團法人或工、商業團體，應符合下列條件：

1. Foundations (1) Those engaged in economic functions under the direct supervision of the MOEA;
一、財團法人(一)屬經濟部監督之經濟事務財團法人。

or (2) Those whose founding chapters include accepting the government´s commission to inspect and issue related certificates needed by industries.
(二)捐助章程之業務項目含接受政府委託核發產業所需相關證明。

2. Industrial Associations and Chambers of Commerce (1) Where the said agencies´ governing competent authority has within the last two years either rated the said organizations at the A level, or above or concluded that their operations have been running as normal; or
二、工、商業團體(一)最近二年經人民團體主管機關評鑑為甲等以上或經人民團體主管機關認定最近二年會務運作正常。

(2) Where the said agencies do not have within the last year a record of having their authority to issue a Certificates of Origin being revoked by the BOFT.
(二)前一年內無受貿易局停止簽發原產地證明書之處分紀錄。

The seal format employed while issuing Certificates by the entrusted agencies of the preceding paragraphs shall be specified by the BOFT.
前項受委託簽發單位使用於原產地證明書之簽章樣式，由貿易局定之。

Article 6 As per the Act´s Paragraph 2 of Article 20-2, before issuing Certificates of Origin industrial associations or chambers of commerce need first to prepare and submit the following materials to the BOFT:
第6條 工、商業團體為依本法第二十條之二第二項辦理原產地證明書之簽發業務，應事先檢具下列文件送貿易局備查：

1. The documentary evidences approved by the governing competent authority;
一、依法核准設立之證明文件。

2. the copies of the seal imprint used on Certificates of Origin and the signatures of the issuing personnel; and
二、使用於原產地證明書上之簽章樣式及簽發人員之簽名樣章。

3. an application for access to the BOFT on-line operating system for certification of origin.
三、原產地證明書線上作業系統使用申請書。

Before the seal and / or signatures referred to in Subparagraph 2 of the preceding paragraph change, they must be sent to the BOFT for reference.
前項第二款之簽章樣式及簽名樣章如有修改時，亦應事先送貿易局備查。

Article 7 All the issuing agencies of Certificates of Origin (hereafter referred to as "the issuing agencies") shall utilize the BOFT on-line operating system for certification of origin for issuing Certificates of Origin, except when agreed by the BOFT.
第7條 原產地證明書簽發單位(以下簡稱簽發單位)，除經貿易局同意者外，應使用其建置之原產地證明書線上作業系統辦理簽發業務。

Article 8 The term "Electronic Certificates of Origin" herein means that exporters connect to the BOFT website via electronic data transfer in order to apply to the issuing agency for certificates of origin.
第8條 本辦法所稱電子原產地證明書，指出口人以電子資料傳輸方式連結貿易局網站向簽發單位申請原產地證明書。

The method of the electronic data transfer in Subparagraph 1 of Article 8 refers to one of the following:
前項電子資料傳輸應以下列二種方式為之：

1. connecting to the BOFT website, typing in the information, and transferring; or
一、連結貿易局網站，登錄原產地證明書資料後傳輸。

2. transferring via the "customs clearance service window."
二、透過服務窗口傳輸原產地證明書資料。

Exporters and the issuing agencies shall apply for Certificates of Origin via electronic data transfer, except when the BOFT website is inoperable, in which case they may first apply in paper documents.
出口人、簽發單位應以電子資料傳輸方式辦理原產地證明書相關業務。但貿易局電腦系統故障時，得先以書面方式辦理。

Article 9 Where utilizing the BOFT on-line operating system for certification of origin, exporters shall apply for user accounts and passwords, except when the exporters use the IC cards issued by the Ministry of Economic Affairs.
第9條 出口人於貿易局網站申辦前，除使用經濟部簽發之工商憑證者外，其他應先連結貿易局網站，向貿易局申請使用者識別碼及密碼。

The exporters referred to in Subparagraph 1 of Article 9 shall present relevant documents, if they are not companies registered with the BOFT.
前項出口人非屬具出進口廠商資格者，均需檢附相關證明文件。

Article 10 The application of electronic Certificates of Origin is deemed delivered after it is registered and validated by the issuing agency´s computer.
第10條 電子原產地證明書申請案件經簽發單位電腦記錄審查後，視為已送達。

The alteration of the contents of electronic Certificates of Origin is prohibited after the application of electronic Certificates of Origin is deemed delivered to the issuing agency.
出口人於電子原產地證明書申請書送達簽發單位後，出口人不得修正內容。

The exporters are allowed to apply for printed Certificates of Origin, after the issuing agency checks the contents of the Certificates of Origin with the Customs Clearance Database and both of them match.
電子原產地證明書申請案件經簽發單位與海關報關系統資料比對無誤後，出口人得申請列印原產地證明書；

The printed Certificates of Origin become valid when they are stamped by the issuing agency and the signed by the issuing personnel.
原產地證明書須經簽發單位加蓋章戳及簽發人員簽名始生效力。

Article 11 If an issuing agency violates the provisions of the Act´s Paragraph 3 of Article 20-2 three or more times, BOFT may terminate its issuance of Certificates of Origin.
第11條 受委託簽發單位有本法第二十條之二第三項各款規定禁止行為之一，累計達三次以上者，貿易局得終止委託其簽發原產地證明書業務。

Article 12 The contents of Certificates of Origin shall display the following:
第12條 出口人申請原產地證明書之內容應載明下列事項：

1. The name and address of the exporter;
一、出口人名稱及地址。

2. the name and address of the foreign importer;
二、外國進口人名稱及地址。

3. the specific names and amount or number of commodities; and
三、貨品名稱及數量。

4. the port of export as well as country and port of destination.
四、出口港口及目的地國名與港口。

The contents of Certificates of Re-Export shall display the following:
出口人申請外貨復出口原產地證明書之內容應載明下列事項：

1. The name and address of the exporter;
一、出口人名稱及地址。

2. the name and address of the foreign importer;
二、外國進口人名稱及地址。

3. the specific names and amount or number of commodities;
三、貨品名稱及數量。

4. the port of export, the country of destination, and the port of destination or the port of re-export; and
四、出口港口及目的地國名與港口或轉口港。

5. the country of origin.
五、原產國。

A Certificate of Origin or A Certificate of Re-Export shall bear a stamp at the place where the pages meet when it is over two pages.
原產地證明書及外貨復出口原產地證明書在二頁以上時，應加蓋騎縫章戳。

The formats of the Certificate of Origin and those of the Certificate of Re-Export shall be ordained by the BOFT, according to the different needs of specific commodities or functions.
原產地證明書及外貨復出口原產地證明書之格式，由貿易局依各項貨品或用途之需要分別定之。

Article 13 An exporter should apply for the Certificates of Origin after its commodities are cleared by the Customs. When applying, the exporter shall submit the following data to an issuing agency:
第13條 出口人應於貨品經海關放行後申請原產地證明書；申請時，應檢具下列資料向簽發單位申辦：

1. A completed application for Certificates of Origin; and
一、原產地證明書申請書。

2. an export Customs declaration.
二、向海關申報或通報之出口報單影本。

When the exporter requires the name of a domestic vendee to be designated in the column for the exporter´s name in the Certificate of Origin, besides the data stipulated in the preceding paragraph, the relevant photocopies of the documents regarding the transaction between the domestic vendee and the exporter shall be submitted.
前項原產地證明書之出口人名稱欄，經出口人要求填載為我國買主者，除符合前項規定外，並應檢具我國買主與出口人之交易相關文件影本。

Article 14 Should an exporter need to apply for a Certificate of Origin before the commodities are cleared by the Customs, the exporter shall submit the following data to an issuing agency:
第14條 出口人如需於貨品經海關放行前申請原產地證明書，應檢具下列資料向簽發單位申辦：

1. A completed application for Certificates of Origin;
一、原產地證明書申請書。

2. the photocopies of Business Registration Certificate, registration materials or other relevant documents designated by the BOFT; and
二、公司登記證明文件、商業登記證明文件影本或其他經貿易局指定之相關文件。

3. the other relevant documents in the special cases designated by the BOFT.
三、其他經貿易局專案許可之相關證明資料。

The exporters belonging to the preceding paragraph shall submit a export Customs declaration for Customs clearance or other certifying export documentation to the issuing agency within thirty days after the issuance of the certificate of origin.
出口人應於前項原產地證明書簽發後三十天內，向原簽發單位補送貨品經海關放行之出口報單或出口證明文件影本。

An issuing agency is not allowed to process any application according to the regulation of the first paragraph of this article if an exporter is subject to the following conditions:
有下列情形之一者，簽發單位不得受理其依第一項之申請：

1. That an exporter´s exporter/importer registration was revoked or suspended by the BOFT, or
一、受貿易局撤銷、廢止或註銷出進口廠商登記或受停止出口處分之出口人。

2. That an exporter did not submit the documents stipulated in the preceding paragraph within thirty days.
二、出口人未依前項規定於三十天內補送證明文件者。

Article 15 Where a foreign vendee has been designated in the "Exporter" column of the Certificate of Origin, the exporter can only apply for it after the commodities have been cleared by the Customs by submitting the following data to the Issuing Agency:
第15條 出口人申請原產地證明書之出口人名稱欄填載為國外買主者，應檢具下列資料申辦：

1. A completed application for a Certificate of Origin;
一、原產地證明書申請書。

2. an export Customs declaration;
二、向海關申報或通報之出口報單影本。

3. photocopies of relevant materials sufficiently proving that the designation of a foreign vendee in the "Exporter" column is necessary; and
三、足資証明出口人名稱欄須填載為國外買主之交易相關文件影本。

4. the other relevant documents in the special cases designated by the BOFT.
四、其他經貿易局專案許可之相關證明資料。

Should an exporter need to apply for a Certificate of Origin before the commodities are cleared by the Customs, the data in Subparagraph 2 of the preceding paragraph is allowed to be not presented, but the regulations of Subparagraph 2 and the Subparagraph 3 of the preceding paragraph shall be met.
出口人如需於貨品經海關放行前申請原產地證明書，得免檢具前項第二款資料申辦，但仍應符合前條第二項及第三項之規定。

Article 16 Where exporters apply for Certificates of Re-export for their foreign commodities, they shall apply only after their foreign commodities are cleared by the Customs, and they shall submit the following data to the Issuing Agency:
第16條 出口人申請原產地填載為外國之外貨復出口原產地證明書，應於貨品經海關放行後始准辦理，並檢具下列資料申辦：

1. A completed application for Certificates of Re-export;
一、外貨復出口原產地證明書申請書。

2. the photocopy of the import Customs declaration; and
二、向海關申報或通報之原進口報單影本。

3. the photocopy of the re-export Customs declaration.
三、向海關申報或通報之外貨復出口報單影本。

Article 17 Where the foreign commodities are transited, the exporters shall apply for Certificates of Re-export only after those commodities are cleared by the Customs and the exporters shall submit the following data to the issuing agency:
第17條 出口人於我國港口轉口至他國，申請原產地填載為外國之外貨復出口原產地證明書，應於貨品經海關放行後始准辦理，並檢具下列資料申辦：

1. A completed application for Certificates of Re-export;
一、外貨復出口原產地證明書申請書。

2. the photocopy of the transit permit for the declaration or the clearance;
二、向海關申報或通報之轉運准單影本。

3. the photocopy of the foreign Certificates of Origin; and
三、原輸出國產地證明影本。

4. the other relevant documents in the special cases designated by the BOFT.
四、其他經貿易局專案許可之相關證明資料。

Article 18 Where exporters apply for Certificates of Origin for exported goods after they have been cleared by the Customs over sixty days, they shall submit the certificate of the export Customs declaration issued by the Customs Authority.
第18條 出口人於貨品出口放行六十天後始申請原產地證明書者，應檢具海關核發之出口證明用聯。

Article 19 Should the contents of Certificates of Origin contain typing errors, the exporter shall return the whole set of the original version for cancellation and shall reapply for the correct version from the original issuing agency.
第19條 原產地證明書內容如有繕打錯誤，出口人應檢具原核發之原產地證明書全份，向原簽發單位申請繳銷換發。

If a Certificate of Origin is lost, the exporter shall submit the relevant documents and an application of the Certificate of Origin to the original issuing agency in order to apply for a replacement for the lost one.
原產地證明書遺失者，應檢具說明文件及原產地證明書申請書，向原簽發單位申請遺失補發。

An exporter shall apply for a replacement for a cancelled or lost Certificate of Origin within two years from its first issuance.
出口人申請辦理原產地證明書繳銷換發或遺失補發，應自簽發單位簽發之日起二年內為之。

Article 20 Should the issued Certificates of Origin be altered in any way, they are invalid.
第20條 原產地證明書不得塗改；其經塗改者，無效。

Article 21 The issuing agencies shall handle all of the application data in strict confidence, and shall store all of the application data for two years after the issuance of the Certificates for possible reference by the BOFT.
第21條 簽發單位對出口人提供之申請資料，應負保密責任，並自出口人申請之日起妥善保存二年，以供貿易局查核。

Article 22 When deemed necessary, the BOFT may dispatch staff to the issuing agencies to check their operations related to the issuing of Certificates of Origin.
第22條 為原產地證明書之管理需要，貿易局得隨時派員查核簽發單位之簽發作。

Should the issuing agencies processing the application for Certificates of Origin find any false statements or suspect the Origin of the goods, the issuing agencies shall report to the BOFT.
簽發單位對於出口人申請簽發原產地證明書時，發現有虛偽不實情事或原產地認定之質疑，應報請貿易局處理。

Article 23 The issuing agencies may request an NT$250 fee for each issuance of the Certificate of Origin; however, there is no surcharge on any replacement for a cancelled or lost Certificate of Origin.
第23條 簽發單位簽發原產地證明書，得收取費用；其收費數額，每件新臺幣二百五十元；繳銷換發或遺失補發不另收取費用。

Article 24 To fulfill an international treaty or trade agreement, Article 2 to Article 4, Article 12 to Article 14, and Article 21 are not applicable, when there are corresponding regulations stipulated in the international treaty or trade agreement; however, when there are no such regulations, the aforementioned articles still apply.
第24條 為履行國際條約或貿易協定，第二條至第四條、第十二條至第十六條及第二十一條規定，於國際條約或貿易協定有規定者，不適用之；如國際條約或貿易協定未規定者，仍應依本辦法之規定辦理。

Article 25 These Regulations shall take effect from the date of its proclamation.
第25條 本辦法自發布日施行。