Regulations Governing the Determination of Country of Origin of Imported Goods Article 10
The ratio of added value of goods imported from least-developed countries shall be calculated in accordance with the following method:RAV=[(TV-VNM)/TV]*100Where:RAV is the ratio of added value,TV is the export price of the good, adjusted to a FOB basis, andVNM is the price of imported raw materials and parts used in a manufacturing or processing process of the good, adjusted to a CIF basis.While calculating the ratio of added value in accordance with the preceding paragraph, the price of materials originated from the Republic of China used in the production of a good imported in a least-developed country shall be excluded from the price of imported raw materials and parts.
中文原文 進口貨物原產地認定標準第10條
自低度開發國家進口貨物之附加價值率計算公式如下：貨物出口價格（F.O.B.）–直、間接進口原材料及零件價格（C.I.F.）／貨物出口價格（F.O.B.）＝附加價值率在低度開發國家使用中華民國原產材料生產之貨物，該中華民國原產材料於計算附加價值率時不列入直、間接進口原材料及零件價格。