Regulations Governing Issuance of Certificates of Origin and Certificates of Processing Article 21
Under any of the following circumstances, the applicant may apply for a Certificate of Origin with the ROC as the country of origin, a Certificate of Origin with a foreign country as the place of origin, or a Certificate of Processing before customs clearance:1. The Certificate of Origin or Certificate of Processing are to be submitted if it is so requested by the government of the importing country in order to apply for import permits or customs clearance.2. The Certificate of Origin or Certificate of Processing shall accompany the products being shipped; products that have been declared to Customs and placed in a warehouse, without an export declaration being previously released; or for shipment that takes less than three days.3. The applicant has applied to Customs according to the Regulations Governing the Certification and Management of the Authorized Economic Operators and obtained the approval to be an authorized economic operator.4. Specific products announced by the TITA.The application described in the preceding paragraph shall be submitted to the issuing body along with the following documents, but information that can be accessed through the operating system, or that the issuing body can access on the internet need not be provided:1. The application.2. Photocopies of the exporter/importer's registration, company registration and business registration.3. Related documents that comply with the conditions specified in the preceding Paragraph.4. A photocopy of the commercial receipt or transaction contract.5. The Certificate of Origin or a photocopy of the original import declaration from the country of origin is required if the application is for a Certificate of Origin for re-exported products or for a Certificate of Processing.6. Other required documents as stipulated in related regulations.The applicant shall provide the export declaration number(s) and the product item(s) as released by Customs via the operating system within 180 days after issuance of the Certificate of Origin or Certificate of Processing described in the preceding Paragraph or within the period announced by the TITA, or submit relevant export documents to the original issuing body to apply for extension of the completion process.
中文原文 原產地證明書及加工證明書管理辦法第21條
有下列情形之一者，申請人於貨品經海關放行前，得申請原產地為我國之原產地證明書、原產地為外國之原產地證明書或加工證明書：
一、依進口國政府要求，須檢附原產地證明書或加工證明書申請輸入許可或辦理進口通關。
二、原產地證明書或加工證明書須隨同貨品一併運送，或貨品已向海關申報進倉，但出口報單尚未放行，或運輸期間在三日以內。
三、依優質企業認證及管理辦法向海關申請核准為優質企業。
四、經貿易署公告之特定貨品。
前項申請，應檢具下列資料向簽發單位申辦。
但得透過作業系統登錄及查詢，或簽發單位得以網路查詢之資料，不在此限：
一、申請書。
二、出進口廠商登記、公司登記、商業登記證明文件影本。
三、符合前項條件之相關證明文件。
四、商業發票或交易契約文件。
五、屬外貨復出口原產地證明書或加工證明書，另須檢附原產國產地證明書或原進口報單影本。
六、其他依規定應檢附之文件。
申請人應於前項原產地證明書或加工證明書簽發後一百八十日內或貿易署公告之期限內，透過作業系統登入海關放行之出口報單號碼及項次，或檢具相關出口證明文件，向原簽發單位申請補結案。
一、依進口國政府要求，須檢附原產地證明書或加工證明書申請輸入許可或辦理進口通關。
二、原產地證明書或加工證明書須隨同貨品一併運送，或貨品已向海關申報進倉，但出口報單尚未放行，或運輸期間在三日以內。
三、依優質企業認證及管理辦法向海關申請核准為優質企業。
四、經貿易署公告之特定貨品。
前項申請，應檢具下列資料向簽發單位申辦。
但得透過作業系統登錄及查詢，或簽發單位得以網路查詢之資料，不在此限：
一、申請書。
二、出進口廠商登記、公司登記、商業登記證明文件影本。
三、符合前項條件之相關證明文件。
四、商業發票或交易契約文件。
五、屬外貨復出口原產地證明書或加工證明書，另須檢附原產國產地證明書或原進口報單影本。
六、其他依規定應檢附之文件。
申請人應於前項原產地證明書或加工證明書簽發後一百八十日內或貿易署公告之期限內，透過作業系統登入海關放行之出口報單號碼及項次，或檢具相關出口證明文件，向原簽發單位申請補結案。