Regulations Governing the Certification and Management of the Authorized Economic Operators Article 24
Economic operators are entitled to apply to Customs with sufficient supporting documents for AEO certification without the requirement of having been running business for three years or more if they have no overdue credit record and no record of serious violation of regulations, and meets any one of the following conditions:1. A State-Owned Enterprise meets requirements of Paragraph 1 of Article 3 of the State-Owned Enterprise Management Act;2. Company limited by shares with paid-in capital of more than NTD 300 million or a branch office of a foreign company having registered with the Ministry of Economic Affairs with working capital of not less than NTD 300 million;3. have been awarded with a medal for an excellent exporter/importer by the ITA and the medal is still valid; and4. the division of an AEO so as to not pursuant to the requirements of AEO, the succeeding company which is newly incorporated or surviving would like to apply for the same types of business that the original AEO used to own.5. The subsidiaries or branches of the AEO validated by the countries or areas that have signed the AEO Mutual Recognition Arrangement with Republic of China (Taiwan).
中文原文 優質企業認證及管理辦法第24條
業者成立後無債信不良紀錄、無重大違章紀錄，且符合下列任一條件，經提出足資證明文件者，申請優質企業得免受成立滿三年限制：
一、國營事業管理法第三條第一項規定之國營事業。
二、公司實收資本額達新臺幣三億元之股份有限公司；或向經濟部辦妥登記之外國公司於我國設立之分公司，其在我國境內營業所用資金達新臺幣三億元。
三、近三年度內獲經濟部國際貿易署授予出進口績優廠商證明標章，且該證明標章使用權未受廢止處分。
四、具優質企業資格之公司分割後而不符合優質企業資格，該受讓營業之新設或既存公司申請業別與被分割公司取得優質企業資格業別相同。
五、符合與我國簽訂優質企業相互承認協議國家或地區所認證優質企業，其在我國所設之子公司或分公司。
一、國營事業管理法第三條第一項規定之國營事業。
二、公司實收資本額達新臺幣三億元之股份有限公司；或向經濟部辦妥登記之外國公司於我國設立之分公司，其在我國境內營業所用資金達新臺幣三億元。
三、近三年度內獲經濟部國際貿易署授予出進口績優廠商證明標章，且該證明標章使用權未受廢止處分。
四、具優質企業資格之公司分割後而不符合優質企業資格，該受讓營業之新設或既存公司申請業別與被分割公司取得優質企業資格業別相同。
五、符合與我國簽訂優質企業相互承認協議國家或地區所認證優質企業，其在我國所設之子公司或分公司。