Quick Answer
Taiwan’s Certificate of Origin (C/O) is issued under the Regulations Governing Certificates of Origin and Certificates of Processing, authorized by Article 20-2 of the Foreign Trade Act. For goods to have Taiwan origin, they must be (1) wholly obtained or wholly produced in Taiwan, or (2) last substantially transformed in Taiwan. Substantial transformation means the processed goods differ from their inputs in the first six digits of the tariff code, or, if the code doesn’t change, value added exceeds 35% (or the goods meet announced key processes). Sorting, repacking, packaging, relabeling and simple assembly are not substantial transformation.
Types of Certificate of Origin
Under Article 2 of the Regulations:
| Type | Description |
|---|---|
| Certificate of Taiwan origin | Goods meet Taiwan’s origin criteria |
| Certificate of origin for re-exported foreign goods | Foreign goods imported into Taiwan and re-exported; origin is taken from the original country’s certificate or the original import declaration (Art. 6) |
| Certificate of origin for goods shipped directly from a third country | For example triangular trade shipped directly from a third country; origin is taken from the origin country’s certificate (Art. 6) |
| Certificate of processing | For foreign goods processed in Taiwan and re-exported where processing doesn’t confer Taiwan origin |
Taiwan’s Origin Criteria
Wholly obtained or wholly produced (Art. 4)
For example, plant products harvested in Taiwan, live animals born and raised in Taiwan, products of hunting or fishing, and goods produced in Taiwan from such products.
Substantial transformation (Art. 5)
| Criterion | Content |
|---|---|
| Change of tariff classification | After processing or manufacture, the goods differ from their inputs in the first six digits of Taiwan’s import tariff code |
| Value added | No change in classification, but value added exceeds 35%, or certain goods meet key processes announced by the Trade Administration |
Value-added formula:
(Export price of the goods (FOB) − Price of directly and indirectly imported materials and parts (CIF)) ÷ Export price of the goods (FOB)
Operations that are not substantial transformation (Art. 5)
- Preservation needed during transport or storage
- Sorting, grading, repacking, packaging, marking or relabeling for sale or shipment
- Combining or mixing without a material change in the goods’ characteristics
- Simple cutting or simple joining, fitting or assembly
- Testing, simple drying, dilution or concentration without changing the nature of the goods
These rules are key to stopping origin washing: repacking and relabeling cannot make goods Made in Taiwan. See What Happens If You Transship to Evade Tariffs?
Who Issues Certificates of Origin?
Under Articles 7 and 10, the Trade Administration may authorize qualified economic foundations, industrial associations, commercial associations, farmers’ associations and fishermen’s associations to issue certificates of origin or processing, after they submit documents for approval. For actual application points and online procedures, follow the Trade Administration’s announcements.
What to Prepare Before Applying
- Commercial invoice, packing list and other shipment details
- Evidence of origin: process description, input sources, cost calculation (value-added rate)
- For re-exports or direct third-country shipments: the origin country’s certificate or a copy of the original import declaration
How Tang Sugar Can Help
In exports and triangular and multilateral trade, Tang Sugar plans supply routes within the law based on tariff agreements and rules of origin, and keeps certificates of origin, commercial invoices and origin marking consistent. Contact us.
FAQ
How is Taiwan origin determined for a certificate of origin?
Goods must be wholly obtained or produced in Taiwan, or last substantially transformed there: a change in the first six tariff digits, or value added above 35% (or announced key processes).
How is the value-added rate calculated?
(Export FOB price − CIF price of directly and indirectly imported materials and parts) ÷ export FOB price.
Does repacking in Taiwan make goods Made in Taiwan?
No. Under Article 5, repacking, packaging, marking and relabeling are not substantial transformation.
Can a certificate of origin be issued when goods ship directly from a third country?
Yes. The Regulations provide a certificate of origin for goods shipped directly from a third country to the importing country, with origin taken from the origin country’s certificate.
Who issues certificates of origin in Taiwan?
Under the Regulations, the Trade Administration may authorize qualified economic foundations, industrial and commercial associations, farmers’ and fishermen’s associations to issue them; follow the Trade Administration’s announcements for application points.
Further Reading
Sources
- Laws & Regulations Database of Taiwan: Regulations Governing Certificates of Origin and Certificates of Processing (amended 2024-12-25; Arts. 2–7, 10; in Chinese)
- Laws & Regulations Database of Taiwan: Foreign Trade Act
