Regulations Governing the Determination of Country of Origin of Imported Goods Article 7
For the imported goods set forth in Article 5, except for the specific goods which origins are separately stipulated and promulgated by the Ministry of Economic Affairs and the Ministry of Finance according to the goods' characteristics, the substantive transformation refers to the following:1. The first six digits of the Customs Import Tariff code of the processed or manufactured goods are different from those of the goods' raw materials.2. Even though the processing or production of the goods does not make a change in its customs tariff code as set forth in the preceding subparagraph, the completed major process or added value rate is more than 35%.The added value rate as referred in subparagraph 2 of the preceding paragraph shall be calculated according to the following formula:Export price of the goods (F.O.B.) - price of direct or indirect imported materials and parts (C.I.F.)/ export price of the goods (F.O.B.) = added value rateWhere the goods set forth in Paragraph 1 of Article 7 fall in the following conditions, such goods shall not be determined as substantive transformation.1. The preservation operation required during the transportation or storage period.2. Classification, grading, repacking, packing, marking or re-labeling conducted for putting the goods on the market or transportation of the goods.3. The operation of combining or mixing the goods does not result in the significant difference in the characteristics of the post-combination or post-mixture goods and the combined and mixed goods.4. The processing operation involving simple cutting, connection, fabrication or assembly.5. Simple drying, diluting or concentrating operation which does not change the nature of the goods.
中文原文 進口貨物原產地認定標準第7條
第五條之進口貨物，除特定貨物原產地認定基準由經濟部及財政部視貨物特性另訂定公告者外，其實質轉型，指下列情形：
一、原材料經加工或製造後所產生之貨物與原材料歸屬之海關進口稅則前六位碼號列相異者。
二、貨物之加工或製造雖未造成前款稅則號列改變，但已完成重要製程或附加價值率超過百分之三十五以上者。
前項第二款附加價值率之計算公式如下：貨物出口價格（F.O.B.）－直、間接進口原料及零件價格（C.I.F.）／貨物出口價格（F.O.B.）＝附加價值率。
第一項貨物僅從事下列之作業者，不得認定為實質轉型：
一、運送或儲存期間所必要之保存作業。
二、貨物為上市或裝運所為之分類、分級、分裝、包裝、加作記號或重貼標籤等作業。
三、貨物之組合或混合作業，未使組合或混合後之貨物與被組合或混合貨物之特性造成重大差異者。
四、簡單之切割或簡易之接合、裝配或組裝等加工作業。
五、簡單之乾燥、稀釋或濃縮作業，未改變貨物之本質者。
一、原材料經加工或製造後所產生之貨物與原材料歸屬之海關進口稅則前六位碼號列相異者。
二、貨物之加工或製造雖未造成前款稅則號列改變，但已完成重要製程或附加價值率超過百分之三十五以上者。
前項第二款附加價值率之計算公式如下：貨物出口價格（F.O.B.）－直、間接進口原料及零件價格（C.I.F.）／貨物出口價格（F.O.B.）＝附加價值率。
第一項貨物僅從事下列之作業者，不得認定為實質轉型：
一、運送或儲存期間所必要之保存作業。
二、貨物為上市或裝運所為之分類、分級、分裝、包裝、加作記號或重貼標籤等作業。
三、貨物之組合或混合作業，未使組合或混合後之貨物與被組合或混合貨物之特性造成重大差異者。
四、簡單之切割或簡易之接合、裝配或組裝等加工作業。
五、簡單之乾燥、稀釋或濃縮作業，未改變貨物之本質者。