What are the rules of origin in Taiwan ?
Ans：(1) / With reference to the Kyoto Convention, the Ministry of Economic Affairs (MOEA) and the Ministry of Finance (MOF) instituted The Rules of Origin on Imported Good in 1994. The origin of imported goods is recognized according to the rules. In general, the importer has to voluntarily declare the origin on the customs declaration. The certificate of origin (C/O) from the exporting country is required only for the Customs request , when in doubt or when deems necessary.
(2) / In order to improve the C/O issuing procedures, the MOEA promulgated “ Regulation Governing Certificate of Origin” on DEC. 25 2002 and abolished “Rules Governing the Issuance of Certificate of Origin in Taiwan Area (1994)” .Both the exporters who apply for a C/O and the issuing agency should comply with the Regulation.
(3) / According to the abovementioned regulations , the rules of origin that we apply to imports and exports are consistent. The goods confers origin to the Republic of China shall conform to one of the following criteria:
a. / The goods entirely produced in the territory of the Republic of China.
b. / When more than one country is concerned in the production of the goods, the last substantial transformation has been carried out in the territory of the Republic of China.
Unless the requirements of international treaty, trade agreement, the international trade/economic organizations, or the importing country prescribes or according to the specified characteristics of the products recognize as different determining standards, a good is considered substantially transformation when the good is classified in a subheading (HS 6 digits) different from all non-originating materials used. It means a criterion of a change in tariff classification (CTSH).
A good, which its' processing or manufacturing may not result a change in tariff classification, but have completed an major process or have attained a value added rate of 35% or more, is also considered substantially transformation.