Regulations Governing Issuance of Certificates of Origin and Certificates of Processing Article 5
Unless otherwise defined by the TITA, and in compliance with the requirements of importing countries or in accordance with the nature of the products or specific regions, the substantial transformation referred to in Subparagraph 2 of Paragraph 1 of Article 3 shall mean either of the following:1. After a raw material is processed or manufactured, the first six digits of the tariff number for the product is different from that of the raw material.2. No change of tariff number, as described in the preceding subparagraph, happens after a raw material is processed or applied to produce a product, but the added value exceeds 35% or the product is produced through a specific production process that the TITA has announced as a significant production process.The added value described in the aforementioned Subparagraph 2 shall be calculated by the following formula: [Export price of product (FOB) - Prices of directly and indirectly imported raw materials and components (CIF)] ÷ [Export price of product (FOB)].The following procedures shall not be considered substantial transformation:1. Preservation required for transportation or storage;2. Categorization, grading, sub-packing, packaging, additional marking or re-labeling required for marketing or shipping purposes;3. Assembling or mixing that does not create significant characteristic differences between the final product and the products used for assembling or mixing;4. Processing operations involving simple cutting, bonding or assembling;5. Testing, simple drying, dilution, and concentration/inspissation procedures that do not change the nature of the product.
中文原文 原產地證明書及加工證明書管理辦法第5條
第三條第一項第二款所稱實質轉型，除貿易署為配合進口國規定之需要，或視貨品特性，或特定區域另為認定者外，指下列各款情形之一：
一、原材料經加工或製造後所產生之貨品與其原材料歸屬之我國海關進口稅則前六位碼號列相異者。
二、貨品之加工或製造雖未造成前款所述號列改變，但附加價值率超過百分之三十五或特定貨品已符合貿易署公告之重要製程者。
前項第二款附加價值率之計算公式如下：【貨品出口價格（F.O.B.）－直、間接進口原材料及零件價格（C.I.F.）】／【貨品出口價格（F.O.B.）】。
貨品僅從事下列作業者，視為非實質轉型：
一、運送或儲存期間所必要之保存作業。
二、貨品為銷售或裝運所為之分類、分級、分裝、包裝、加作記號或重貼標籤等作業。
三、貨品之組合或混合作業，未使組合後或混合後之貨品與被組合或混合貨品之特性造成重大差異。
四、簡單之切割或簡易之接合、裝配或組裝等加工作業。
五、檢測、簡單之乾燥、稀釋或濃縮作業而未改變其性質。
一、原材料經加工或製造後所產生之貨品與其原材料歸屬之我國海關進口稅則前六位碼號列相異者。
二、貨品之加工或製造雖未造成前款所述號列改變，但附加價值率超過百分之三十五或特定貨品已符合貿易署公告之重要製程者。
前項第二款附加價值率之計算公式如下：【貨品出口價格（F.O.B.）－直、間接進口原材料及零件價格（C.I.F.）】／【貨品出口價格（F.O.B.）】。
貨品僅從事下列作業者，視為非實質轉型：
一、運送或儲存期間所必要之保存作業。
二、貨品為銷售或裝運所為之分類、分級、分裝、包裝、加作記號或重貼標籤等作業。
三、貨品之組合或混合作業，未使組合後或混合後之貨品與被組合或混合貨品之特性造成重大差異。
四、簡單之切割或簡易之接合、裝配或組裝等加工作業。
五、檢測、簡單之乾燥、稀釋或濃縮作業而未改變其性質。