Regulations Governing Trade between the Taiwan Area and the Mainland Area Article 12
All export documents related to exportation to the Mainland Area shall bear the words "Chinese Mainland," or words of the same meaning in other language, in the column titled “Destination.”If goods are exported to the Mainland Area for further processing, or for the purpose of compensation trade, exporters shall explain the reason(s) in the related export documents.If exporters prescribed in the preceding paragraph convert their activities for investment in the Mainland Area, they shall obtain permission for such investment from the competent authority in compliance with the Regulations Governing Permission of Investment and Technical Cooperation in the Mainland Area.
中文原文 臺灣地區與大陸地區貿易許可辦法第12條
對大陸地區輸出物品，其出口文件所載之目的地，應列明「中國大陸」字樣或同義之外文。
前項物品係輸往大陸地區供委託加工或補償貿易者，應於輸出相關文件上載明該輸出目的。
前項出口人轉換其行為為投資時，應依在大陸地區從事投資或技術合作許可辦法規定，向主管機關申請許可。
前項物品係輸往大陸地區供委託加工或補償貿易者，應於輸出相關文件上載明該輸出目的。
前項出口人轉換其行為為投資時，應依在大陸地區從事投資或技術合作許可辦法規定，向主管機關申請許可。