Customs Administration

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Rules of Origin on Imported Goods

Promulgated on Sep.30, 1994
Amended on Jan.08,2002
Article 1
These Rules are enacted pursuant to paragraph 2, Article 24 of the Customs Law.
Article 2
The country or area of origin of imported goods shall be as follows:
1. The country or area in which the goods have been wholly produced.
2. Where the processing, manufacturing or raw materials of the goods involved two or more countries or areas, the country or area in which last substantial transformation of the goods has taken place.
Article 3
Wholly produced goods, referred to in Sub-paragraph 1 of the preceding Article, shall be as follows:
1. Mineral products excavated from a given country or area.
2. Plant products harvested or gathered within a given country or area.
3. Live animals born and raised within a given country or area.
4. Products obtained from live animals within a given country or area.
5. Products obtained form hunting or fishing conducted within a given country or area.
6. Fishery catch and other products obtained from the sea by a vessel registered in a given country or area, or products made from such fishery catch or other products.
7. Products extracted from the marine soil or subsoil outside the territorial waters of a given country or area which such country or area has the sole right to exploit.
8. Used articles or scrap and waste from manufacturing operations collected within a given country or area and fit only for the recovery of raw materials.
9. Goods produced from products referred to in sub-paragraphs 1 to 8 above within a given country or area.
Article 4
Except for specific imported goods whose rules of origin are separately enacted and promulgated jointly by the Ministry of Economic Affairs and the Ministry of Finance based on their characteristics, the substantial transformation of imported goods shall denote the following:
1. The first six digits of the Customs Import Tariff of the processed or manufactured goods shall be different from those of their parts or materials.
2. Through tariff heading under the Customs Import Tariff has not been changed as referred to in the preceding sub-paragraph as a result of manufacturing or processing operations, an important manufacturing process has been completed, or the ration of added value has exceeded thirty-five percent.
The ratio of added value, referred to in sub-paragraph 2 of the preceding paragraph, shall be computed as follows:
(FOB price of Goods – CIF price of direct and indirect Imported raw materials and parts) / FOB price of Goods = Ratio of added value
No substantial transformation shall be considered to have taken place if merely the following operations have been conducted:
1. Operations necessary for the preservation of goods during the transportation of storage.
2. Sorting, grading, repacking and packing operations of the goods for marketing or transportation.
3. Combination or mixing operations of goods which have not resulted in any important difference in the characteristics of the goods before such combination or mixing and after.
4. Simple assembling operations.
5. Simple diluting operations which have not changed the nature of the goods.
Article 5
The origin of imported goods shall be determined by the Customs Authorities at the place of importation. In the event of any doubt in such determination, the Customs Authorities shall submit the matter to the Directorate General of Customs, Ministry of Finance, to consult with relevant authorities and scholars or experts in this field.
Article 6
These Rules shall take effects as from January 1, 1995.

  • Publish Date:2002-11-18
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