Regulations Governing the Determination of Country of Origin of Imported Goods Article 3

The rules for determining origins of import goods include:(1) non-preferential rules of origin.(2) rules of origin for least-developed countries.(3) rules of origin for preferential trade agreements.
中文原文 進口貨物原產地認定標準第3條
進口貨物原產地認定基準分為下列三種:
一、一般貨物之原產地認定。
二、低度開發國家貨物之原產地認定。
三、與我國簽定貿易協定、協議之國家或地區貨物之原產地認定。

English translation for reference only; the Chinese text prevails. Not legal advice.