Foreign Trade Act Article 20-2
The BOFT may, in response to the need of exporters to export goods, issue certificates of origin or certificates of processing, and collect fees. If necessary, the BOFT may entrust other agencies, foundations, industrial organizations, business organizations, farmers’ associations, fishermen's associations, provincial level or higher agricultural cooperatives, as well as agricultural products and marketing associations, with the task of issuing certificates of origin or processing for exporting goods.Industrial organizations, business organizations, farmers’ associations, fishermen’s associations, provincial level or higher agricultural cooperatives, agricultural products and marketing associations may also issue certificates of origin or certificates of processing for the export of goods. However, for the purpose of fulfilling international treaties, agreements, and international organization regulations, or at the request of foreign governments, specific certificates of origin announced by the BOFT may not be issued without its approval.The following acts are not permitted while issuing certificates of origin or certificates of processing:1. Failing to issue certificates of origin without conforming to the form, procedures or the prescribed fees.2. Failing to issue specific certificates of origin as stipulated in paragraph 2 of this Article without authorization.3. Failing to retain documents according to the regulations.4. Divulging confidential information of an exporter.5. Any other act that damages the reputation of this country or disrupts the international trade order.The competent authority shall set forth the formats of the certificate of origin and certificate of processing, the criteria for determining origin, the criteria for issuance of the certificate of processing, the conditions for the entrustment and termination of the entrustment under the first paragraph, the conditions for issuance and approval of the issuance under the second paragraph, the documents to be attached during application, the issuance procedure, the amount of fees, the period for retaining the documents, and regulations governing other matters to be followed.
中文原文 貿易法第20-2條
經濟部國際貿易局得應出口人輸出貨品之需要，簽發原產地證明書或加工證明書，並得收取費用。
必要時，得委託其他機關、財團法人、工業團體、商業團體或農會、漁會、省級以上之農業合作社及省級以上之農產品產銷協會辦理之。
工業團體、商業團體或農會、漁會、省級以上之農業合作社及省級以上之農產品產銷協會對於出口貨品亦得簽發原產地證明書或加工證明書。
但為履行國際條約、協定及國際組織規範或應外國政府要求之特定原產地證明書，且經經濟部國際貿易局公告者，未經該局核准，不得簽發。
簽發原產地證明書或加工證明書，不得有下列行為：
一、未依規定之格式、程序或收費數額簽發。
二、未經核准簽發前項但書之特定原產地證明書。
三、未依規定保存文件。
四、未保守出口人之營業秘密。
五、其他有損害我國商譽或擾亂貿易秩序之行為。
原產地證明書及加工證明書之格式、原產地認定基準、加工證明書核發基準、第一項委託及終止委託之條件、第二項辦理簽發與核准簽發之條件、申請時應檢附之文件、簽發程序、收費數額、文件保存期限及其他應遵行事項之辦法，由主管機關定之。
必要時，得委託其他機關、財團法人、工業團體、商業團體或農會、漁會、省級以上之農業合作社及省級以上之農產品產銷協會辦理之。
工業團體、商業團體或農會、漁會、省級以上之農業合作社及省級以上之農產品產銷協會對於出口貨品亦得簽發原產地證明書或加工證明書。
但為履行國際條約、協定及國際組織規範或應外國政府要求之特定原產地證明書，且經經濟部國際貿易局公告者，未經該局核准，不得簽發。
簽發原產地證明書或加工證明書，不得有下列行為：
一、未依規定之格式、程序或收費數額簽發。
二、未經核准簽發前項但書之特定原產地證明書。
三、未依規定保存文件。
四、未保守出口人之營業秘密。
五、其他有損害我國商譽或擾亂貿易秩序之行為。
原產地證明書及加工證明書之格式、原產地認定基準、加工證明書核發基準、第一項委託及終止委託之條件、第二項辦理簽發與核准簽發之條件、申請時應檢附之文件、簽發程序、收費數額、文件保存期限及其他應遵行事項之辦法，由主管機關定之。