Enforcement Rules of the Act Governing Food Safety and Sanitation Article 12
The term “country of origin” referred to in Subparagraph 6 of Paragraph 1 of Article 22 of this Act shall mean the country or region where the final products are manufactured, processed or prepared.The labeling of the country of origin referred to in the preceding paragraph shall be handled in accordance with the following provisions:1. The country of origin of imported food shall be determined in accordance with the Regulations Governing the Determination of Country of Origin of Imported Goods.2. Where the food product is not an assorted product of substantial transformation based on the Regulations Governing the Determination of Country of Origin of Imported Goods, the labeling of which shall be the respective country of origin based on the volume of contents it possesses.3. Where the address of the manufacturer in Chinese can obviously represent the country of origin, the labeling may be exempted.
中文原文 食品安全衛生管理法施行細則第12條
本法第二十二條第一項第六款所稱原產地（國），指製造、加工或調配製成終產品之國家或地區。
前項原產地（國）之標示，應依下列規定辦理：
一、輸入食品之原產地（國），依進口貨物原產地認定標準認定之。
二、輸入食品依進口貨物原產地認定標準，屬不得認定為實質轉型之混裝食品，應依各食品混裝含量多寡由高至低標示各別原產地（國）。
三、中文標示之食品製造廠商地址足以表徵為原產地（國）者，得免為標示。
前項原產地（國）之標示，應依下列規定辦理：
一、輸入食品之原產地（國），依進口貨物原產地認定標準認定之。
二、輸入食品依進口貨物原產地認定標準，屬不得認定為實質轉型之混裝食品，應依各食品混裝含量多寡由高至低標示各別原產地（國）。
三、中文標示之食品製造廠商地址足以表徵為原產地（國）者，得免為標示。