Enforcement Rules of the Act Governing Food Safety and Sanitation Article 18
The term “country of origin” referred to in Subparagraph 8 of Paragraph 1 of Article 24 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 additives shall be determined in accordance with the Regulations Governing the Determination of Country of Origin of Imported Goods.If the products undergo classification, grading,sub-packaging, packaging, marking, or relabeling in our country, such operations shall not be determined as substantial transformation, and the country or region where the final products are actually manufactured, processed or prepared shall still be indicated.2.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18條
本法第二十四條第一項第八款所稱原產地（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、輸入食品添加物之原產地（國），依進口貨物原產地認定標準認定之；其產品經於我國進行產品之分類、分級、分裝、包裝、加作記號或重貼標籤者，不得認定為實質轉型，仍應標示實際製造、加工或調配製成終產品之國家或地區。
二、中文標示之食品添加物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、輸入食品添加物之原產地（國），依進口貨物原產地認定標準認定之；其產品經於我國進行產品之分類、分級、分裝、包裝、加作記號或重貼標籤者，不得認定為實質轉型，仍應標示實際製造、加工或調配製成終產品之國家或地區。
二、中文標示之食品添加物製造廠商地址足以表徵為原產地（國）者，得免為標示。