Quick Answer
When a Taiwanese company sources from mainland China, the first step is not finding a factory but confirming whether the product may be imported into Taiwan: under Article 7 of the Regulations Governing Trade between the Taiwan Area and the Mainland Area, mainland goods may not be imported into Taiwan except for items and conditions announced as permitted by the authority and exceptions such as samples for in-house research. If goods ship directly from a mainland factory to a third country, the destination country’s rules apply, with special attention to origin marking and compliance to avoid illegal transshipment. When appointing a sourcing agent, make sure it knows these rules.
Basic Cross-Strait Trade Rules
Under Article 7 of the Regulations Governing Trade between the Taiwan Area and the Mainland Area (excerpt), mainland goods may not be imported into Taiwan except in the following cases:
| Exception | Details |
|---|---|
| Announced permitted items | Items and conditions announced as permitted by the competent authority |
| Cultural artifacts and art | Antiques, religious artifacts, folk art and small quantities of cultural and educational items |
| Research and development samples | Samples for in-house research or development |
| Others | Permitted under related rules, carried by travelers, or approved case by case |
To confirm whether a product may be imported, check the permitted items and conditions announced by the Ministry of Economic Affairs’ International Trade Administration.
When Goods Ship Directly to a Third Country
If you are buying to sell in another country, goods can be exported directly from the mainland factory to the destination (third-country shipment). Keep in mind:
- The origin is mainland China; origin marking and certificates of origin must say so consistently.
- Goods cannot be transshipped via Taiwan and relabeled “Made in Taiwan”: foreign goods transshipped through Taiwan may not be marked as Taiwanese. Since 7 May 2025, Taiwan has also required a declaration of origin for Taiwan-made goods exported to the US, and the Ministry of Economic Affairs continues to pursue origin laundering; see What Happens If You Use Transshipment to Evade Tariffs?
- Destination tariffs: some countries apply higher duties or anti-dumping duties to goods of certain origins; see What Is Anti-Dumping Duty?
What to Look for in a Sourcing Agent
- Regulatory knowledge: cross-strait trade rules, destination import rules and rules of origin.
- Supplier evaluation: does it audit factories and inspect goods on site?
- Contract and liability: in whose name it buys, quality responsibility and claims; see Procurement Agency Models and Contracts.
- Transparency: price structure and how much supplier information is disclosed.
- Compliance stance: refuses requests to relabel origin or evade tariffs.
Supply Chain Diversification Options
Many companies also evaluate sources beyond mainland China, such as Vietnam and Thailand; see China Plus One: How to Diversify Your Supply Chain.
How Tang Sugar Can Help
Tang Sugar’s international sourcing agent service works on the buyer’s side, helping with supplier development, specifications and samples, negotiation, lead times and shipping coordination; our triangular and multilateral trade service plans cross-border supply routes on a legal, compliant and verifiable basis. Contact us.
FAQ
Can mainland Chinese goods be imported directly into Taiwan?
Under Article 7 of the Regulations Governing Trade between the Taiwan Area and the Mainland Area, mainland goods may not be imported into Taiwan except for announced permitted items and other exceptions, so check the permitted list and conditions first.
Can a Chinese factory ship directly to overseas customers?
Yes, but the origin is mainland China; origin marking and documents must say so consistently and meet the destination’s import rules.
Can Chinese goods be transshipped via Taiwan and labeled Made in Taiwan?
No. Foreign goods transshipped through Taiwan may not be marked as Taiwanese, and false origin marking can be penalized under the Foreign Trade Act.
What should I check when hiring a China sourcing agent?
That it knows cross-strait and destination rules, can evaluate suppliers and inspect goods, has clear contractual responsibilities, is transparent and insists on compliance.
Further Reading
- What Happens If You Use Transshipment to Evade Tariffs?
- What Is Third-Country Shipment?
- What Is a Sourcing Agent?
- How to Choose a Taiwan Trading Company
Sources
- Laws & Regulations Database of Taiwan: Regulations Governing Trade between the Taiwan Area and the Mainland Area (Article 7)
- Customs Administration, Ministry of Finance: Triangular trade (in Chinese)
- Central News Agency (2025-04-25): Taiwan-made exports to the US require a declaration from 7 May (in Chinese)
