Taxation Imposed Measures on Transshipment Engaged by Business Entities in Technology Industrial Parks Article 5
Business entities engaged in trans-shipment business buy/import commodities domestically/from abroad and re-sells them after processing. They are not eligible to issue certificate of country of origin in one of the following situations:1.The commodities have the same first six digits of commodity standard classification code of the Republic of China before and after processing in the Parks.2.After commodities are processed in the Parks, the increase in value calculated by subtracting annual average purchase price from annual average selling price of the commodities and then dividing it by annual average selling price of the commodities does not reach 35%.
中文原文 加工出口區區內事業從事轉運業務課稅作業辦法第5條
區內事業從事轉運業務，自國內外輸入貨品，在區內進行加工再銷售，其未達核發產地證明標準者，指下列情形之一：
一、貨品在園區內加工前後所屬之我國商品標準分類前六位碼號列仍相同者。
二、貨品在園區內加工後，貨品年平均銷售價格減去貨品年平均進貨價格，除以貨品年平均銷售價格後之值未達百分之三十五者。
一、貨品在園區內加工前後所屬之我國商品標準分類前六位碼號列仍相同者。
二、貨品在園區內加工後，貨品年平均銷售價格減去貨品年平均進貨價格，除以貨品年平均銷售價格後之值未達百分之三十五者。