Regulations Governing the Determination of Country of Origin of Imported Goods Article 11
A good imported from a least-developed country applying for the preferential tariff rate shall be accompanied by a Certificates of Origin, and its transportation shall satisfy one of the following requirements:(1) it was shipped directly from the exporting country to the Republic of China; or(2) it has been shipped through a third country for the purpose of transit or temporary storage, provided it did not undergo operations other than unloading or reloading in the country of transit.The Certificate of Origin referred to in subparagraph 1 shall be issued and certified by the government of the exporting country. Format of the certificate shall be established and announced by the Ministry of Finance.
中文原文 進口貨物原產地認定標準第11條
自低度開發國家進口之原產貨物，申請優惠關稅者，進口時應檢具原產地證明書，並應符合下列運輸規定：
一、自出口國直接運達中華民國。
二、為過境或暫時儲存倉庫之目的，須自另一國家轉運者，該轉運貨物在轉運期間除卸貨、再裝貨外，不得從事加工或其他作業。
前項原產地證明書應經出口國政府機關認證，其格式由財政部訂定並公告之。
一、自出口國直接運達中華民國。
二、為過境或暫時儲存倉庫之目的，須自另一國家轉運者，該轉運貨物在轉運期間除卸貨、再裝貨外，不得從事加工或其他作業。
前項原產地證明書應經出口國政府機關認證，其格式由財政部訂定並公告之。