Regulations Governing the Determination of Country of Origin of Imported Goods Article 2
The term "least-developed countries" means those least-developed countries whose imports are applicable to preferential tariff rates listed in the second column of the Customs Import Tariff.
中文原文 進口貨物原產地認定標準第2條
本標準所稱低度開發國家，指適用海關進口稅則第二欄稅率之特定低度開發國家。