Regulations Governing Issuance of Certificates of Origin and Certificates of Processing Article 6
The place of origin on the Certificate of Origin for re-exported products shall be the country of origin indicated on one of the following documents:1. The Certificate of Origin from the country of origin; or2. The photocopy of the original import declaration.The place of origin on the Certificate of Origin for products directly shipped from a third country to the importing country shall be the country of origin indicated on the Certificate of Origin from the country of origin.
中文原文 原產地證明書及加工證明書管理辦法第6條
外貨復出口之原產地證明書應以下列文件之一所載之原產國為原產地：
一、原產國原產地證明書。
二、原進口報單影本。
貨品由第三國直接輸往進口國之原產地證明書應以原產國原產地證明書所載之原產國為原產地。
一、原產國原產地證明書。
二、原進口報單影本。
貨品由第三國直接輸往進口國之原產地證明書應以原產國原產地證明書所載之原產國為原產地。