Regulations Governing Export of Commodities Article 17
The imported commodities in the preceding article that are processed in Taiwan for re-export may be marked with “Processed in Taiwan” or the method of processing in Taiwan on the commodities themselves or on internal and external package. But if the commodities only undergo any of the following steps, they shall only be marked with the method of processing in Taiwan:1. Preservation required for transportation or storage;2. Classifying, grading and packaging required for marketing or transporting of products;3. Assembling or mixing that does not result in any major difference in the characteristics of the products;The commodities marked “Processed in Taiwan” or with the method of processing in Taiwan shall also be marked with the country of origin in a conspicuous and durable manner.
中文原文 貨品輸出管理辦法第17條
前條外貨在我國進行加工後復出口時，得於貨品本身、內包裝或外包裝上標示在臺灣加工、在臺灣加工之工序或同義之外文字樣。
但貨品只進行下列作業情形之一，僅得標示其在臺灣加工之工序或同義之外文字樣：
一、運送或儲存期間所必要之保存作業。
二、貨物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者。
前項標示臺灣加工或加工之工序字樣之外貨復出口時，應同時以顯著及牢固方式標示原產地。
但貨品只進行下列作業情形之一，僅得標示其在臺灣加工之工序或同義之外文字樣：
一、運送或儲存期間所必要之保存作業。
二、貨物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者。
前項標示臺灣加工或加工之工序字樣之外貨復出口時，應同時以顯著及牢固方式標示原產地。