Regulations Governing the Determination of Country of Origin of Imported Goods Article 5
An import good not applicable to the preferential tariff rate listed in the second column on the Customs Import Tariff shall be regarded as originating in the country:(1) in which the good was wholly produced; or(2) in which the good has undergone the last substantial transformation, where the processing or manufacturing processes of the good involved two or more countries or regions.
中文原文 進口貨物原產地認定標準第5條
非適用海關進口稅則第二欄稅率之進口貨物以下列國家或地區為其原產地：
一、進行完全生產貨物之國家或地區。
二、貨物之加工、製造或原材料涉及二個或二個以上國家或地區者，以使該項貨物產生最終實質轉型之國家或地區。
一、進行完全生產貨物之國家或地區。
二、貨物之加工、製造或原材料涉及二個或二個以上國家或地區者，以使該項貨物產生最終實質轉型之國家或地區。