Regulations Governing the Determination of Country of Origin of Imported Goods Article 12
The origin of goods imported from a country or region with which the Republic of China has signed a Preferential Trade Agreement shall be determined in accordance with the rules of origin established in that agreement or its authorized documents .The authorized documents mentioned in the previous paragraph will be jointly announced by the Ministry of Finance and the Ministry of Economic Affairs.
中文原文 進口貨物原產地認定標準第12條
與我國簽定貿易協定、協議之國家或地區，其進口貨物之原產地分別依各該協定、協議或其授權商定文件所定原產地認定基準認定之。
前項授權商定之原產地認定基準，由財政部會同經濟部公告之。
前項授權商定之原產地認定基準，由財政部會同經濟部公告之。