Regulations Governing the Determination of Country of Origin of Imported Goods Article 8
Goods imported from a least-developed country shall be regarded as originating in that country, provided that:(1) the goods were wholly produced in that least-developed country; or(2) where there are two or more countries involved in the production of the goods, the production process conducted by that least-developed country has added value to the goods by a ratio of no less than 50%.
中文原文 進口貨物原產地認定標準第8條
自低度開發國家進口之貨物，符合下列規定者，認定為該等國家之原產貨物：
一、自該國完全生產之貨物。
二、貨物之生產涉及二個或二個以上國家者，其附加價值率不低於百分之五十者。
一、自該國完全生產之貨物。
二、貨物之生產涉及二個或二個以上國家者，其附加價值率不低於百分之五十者。