Regulations Governing Issuance of Certificates of Origin and Certificates of Processing Article 11
An applicant for a Certificate of Origin or Certificate of Processing (hereinafter referred to as “the applicant”) shall be the exporter indicated on the export declaration unless an exception approved by the TITA has been obtained.If the exporter on the Certificate of Origin or Certificate of Processing is a third party other than the applicant on the Certificate of Origin or Certificate of Processing or the buyer indicated on the export declaration, in addition to following the relevant procedures set forth in these regulations, the applicant shall also submit photocopies of documents that prove the transaction between the applicant and the third party or documents indicating that the TITA has given special approval.The applicant for a Certificate of Origin for products directly shipped from a third country to the importing country shall be referred to as the domestic seller.
中文原文 原產地證明書及加工證明書管理辦法第11條
本辦法所稱原產地證明書及加工證明書申請人（以下簡稱申請人），指出口報單之出口人。
但經貿易署專案核准者，不在此限。
原產地證明書或加工證明書之出口人名稱欄如填載為申請人或出口報單買方以外之第三人，除依本辦法相關規定辦理外，應另檢具申請人與該第三人之交易相關證明文件影本，或另檢附經貿易署專案許可文件辦理。
貨品由第三國直接輸往進口國之原產地證明書申請人，指國內賣方。
但經貿易署專案核准者，不在此限。
原產地證明書或加工證明書之出口人名稱欄如填載為申請人或出口報單買方以外之第三人，除依本辦法相關規定辦理外，應另檢具申請人與該第三人之交易相關證明文件影本，或另檢附經貿易署專案許可文件辦理。
貨品由第三國直接輸往進口國之原產地證明書申請人，指國內賣方。