Regulations Governing the Determination of Country of Origin of Imported Goods Article 4

The origin of imported goods shall be ruled by the Customs Authorities at the place of importation. In the event of any doubt in the definition of origin of imported goods, the Customs Authorities at the place of importation shall request the obligated tax payer to provide a certificate of origin or samples within a given deadline.The certificate of origin mentioned in the preceding paragraph shall include transaction documents, information related to the raw materials used on production of the imported goods, processing data, or other related information.In the case that the obligated tax payer fails to provide a certificate of origin or samples within the given deadline as set forth in paragraph 1, or the certificate documents or samples provided by the obligated tax payer are insufficient to identify the origin of the imported goods, the Customs Authorities at the place of importation shall request other agencies to assist in the origin identification. Where the other agencies are not able to put forth specific opinions in writing within 20 days after the assistance request from the Customs Authorities at the place of importation, the Customs Authorities at the place of importation is entitled to determine the origin of the imported goods based on the collected data.The other agencies as referred in the preceding paragraph include the Council of Agriculture of the Executive Yuan, the Ministry of Economic Affairs, and other related agencies.