1. Regulations Governing the Determination of Country of Origin of Imported Goods(pdf file) 

2. Rules of Origin for Least-Developed Countries

Goods imported from a least-developed country shall be regarded as originating in that country, provided that:
(1) the goods were wholly produced in that least-developed country; or
(2) where there are two or more countries involved in the production of the goods, the production process conducted by that least-developed country has added value to the goods by a ratio of no less than 50%.

Duty-payers importing originating goods from Least Developed Countries (LDCs) and applying for duty exemption may provide the certificate of origin issued by the authorized agency/institute of the exporting country for verification.

Tai-Tsai-Kuan NO.09800020810 on 12th March, 2009(odt file)

3. Rules of Origin for Free Trade Agreements

(a) FTA between The Republic of China and The Republic Panama

Rules of Origin and Related Customs Procedures of FTA between Taiwan and Panama (pdf file) 

Specific Rules of Origin of FTA between Taiwan and Panama Specific (pdf file)

Uniform Regulations and Certificate of Origin of FTA between Taiwan and Panama (pdf file)

(b) FTA between The Republic of China and The Republic of Nicaragua

Rules of Origin and Related Customs Procedures of FTA between Taiwan and Nicaragua (pdf file)

Specific Rules of Origin of FTA between Taiwan and Nicaragua (pdf file)

Certificate of Origin of FTA between Taiwan and Nicaragua (pdf file)

(c) FTA between The Republic of China and The Republic of Guatemala

Rules of Origin of FTA between Taiwan and Guatemala (pdf file)

Customs Procedures Related to Rules of Origin of  FTA between Taiwan and Guatemala (pdf file)

Specific Rules of Origin of FTA between Taiwan and Guatemala Specific (pdf file)

Uniform Regulations and Certificate of Origin of FTA between Taiwan and Guatemala (pdf file)

(d) FTA between The Republic of China and The Republic of EI Salvador and The Republic of Honduras

Rules of Origin of FTA between Taiwan, EI Salvador and Honduras (pdf file)

Customs Procedures Related to Rules of Origin of FTA between Taiwan, EI Salvador and Honduras (pdf file)

Specific Rules of Origin of FTA between Taiwan, EI Salvador and Honduras (pdf file) 

Uniform Regulations and Certificate of Origin of FTA between Taiwan, EI Salvador and Hondruas (pdf file)

(e) ANZTEC: Agreement between New Zealand and the Separate Customs Territory of Taiwan, Penghu, Kinmen, and Matsu on Economic Cooperation​

Rules of Origin of ANZTEC (pdf file)

Customs Procedures and Cooperation Related to Rules of Origin of ANZTEC (pdf file) 

Specific Rules of Origin of ANZTEC (HS 2017) (pdf file)

Template for Certificate of Origin of ANZTEC (pdf file) 

Template for Declaration of Origin of ANZTEC (pdf file)

(f) ASTEP: Agreement between Singapore and the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu on Economic Partnership​​

Rules of Origin of ASTEP (pdf file)

Customs Procedures Related to Rules of Origin of ASTEP (pdf file) 

Specific Rules of Origin of ASTEP (HS 2012) (pdf file)

Template for Declaration of Origin of ASTEP (pdf file)

(g) ECFA: Cross-Straits Economic Cooperation Framework Agreement​

Rules of Origin of ECFA (pdf file)

Operational Procedures Related to Rules of Origin of ECFA (pdf file) 

Uniform Regulations and Certificate of Origin of ECFA (pdf file)

(h) ECA Between The Republic of China and The Republic of Paraguay​

Rules of Origin of ECA Between Taiwan and Paraguay (pdf file)

Uniform Regulations and Certificate of Origin of ECA Between Taiwan and Paraguay (pdf file) 

Template for Declaration of Origin of ECA Between Taiwan and Paraguay (odt file)、(pdf file)

(i) ECA Between The Republic of China and The Kingdom of Eswatini

Rules of Origin of ECA between Taiwan and Eswatini (pdf file)

Uniform Regulations and Certificate of Origin of ECA between Taiwan and Eswatini (pdf file) 

Template for Declaration of Origin of ECA between Taiwan and Eswatini (odt file)、(pdf file)