Regulations Governing the Determination of Country of Origin of Imported Goods Article 4-1
In the process of defining the origin of the imported goods, the obligated tax payer requesting assistance from the competent authorities or professional organizations in defining the origin of the imported goods according to Paragraph 1 of Article 28 of the Customs Law shall notify the Customs Authorities at the place of importation. Upon receipt of the notification from the obliged tax payer, the Customs Authorities at the place of importation shall send the samples and data to the related agencies or professional organizations for assistance in defining the origin of the imported goods.Upon receipt of the responses to the assistance request from the competence authorities or professional organizations, the Customs Authorities at the place of importation shall summarize the facts and evidences and determine the origin of the imported goods.
中文原文 進口貨物原產地認定標準第4-1條
原產地認定過程中,納稅義務人依關稅法第二十八條第一項規定請求貨物主管機關或專業機構協助認定者,應通知進口地關稅局,進口地關稅局接到通知時,應將樣品及相關資料送相關機關或專業機構協助認定。
進口地關稅局於接獲貨物主管機關或專業機構協助認定之回覆後,應綜合其他查得之事證,認定該進口貨物之原產地。
進口地關稅局於接獲貨物主管機關或專業機構協助認定之回覆後,應綜合其他查得之事證,認定該進口貨物之原產地。