Introduction about Taiwan’s Certificate of Origin regulation

The issuance of C / O certificates of origin in Taiwan is now done in accordance with Regulations Governing Issuance of Certificates of Origin and Certificates of Processing. Issued and effective from August 1, 2016 and amended on April 3, 2018, effective from April 10, 2018




– Regarding the issuance mechanism : According to the Taiwan Foreign Trade Administration (BOFT), the Certificate of Origin (CO) is abbreviated as CO is one of the papers certifying the place of production, usually issued for commercial transactions requested by the enterprise after the export declaration is completed (customs clearance). In some cases the issuance of this Certificate is required by the importing country to impose preferential tariffs on products manufactured in a particular country or for the purpose of limiting or prohibiting import. Importing some goods from certain countries, the importer is required to provide a certificate of origin when making import declaration.


– Regarding categories: C / O certificates are divided into two types of certificates of origin “preferential tariff” and “non-preferential tariff”.


– Regarding the issuing authority : There are a total of 103 agencies authorized to issue C / O certificates such as the Standards Inspection Agency under MOEA, the Import-Export Associations and Industry Associations, of which: (i) There are 103 agencies authorized to issue the Ordinary C / O Certificate (General CO). (ii) There are 91 agencies authorized to issue C / O certificates for re-export (Re-export CO). (iii) There are 49 Authorities authorized to issue a C / O Certificate for goods transported through a third country to the importing country (For goods through a third country to the importing country CO); (iv) There are 49 agencies authorized to issue Certificate of processing goods (Certificate of processing); (v)There are 07 agencies authorized to issue certificates of canned mushrooms and bamboo shoots for export to the US (Canned mushroom & bamboo shoots to USA); (vi) There are 07 agencies authorized to issue Garlic to EU Certificate; (vii) There are 16 Bodies that are authorized to issue FTA Preferential C / O Certificates and 53 Agencies authorized to issue C / O Certificates under the ECFA Agreement with China; (viii) And there are 19 Agencies authorized by BOFT to issue C / O Certificates.


– Regarding standards: Goods are C / O certified of Taiwan origin according to the provisions of Article 3 ~ Article 5 of the above Management Law and are classified as wholly obtained or wholly produced; Origin of substantial transformation has changed a numerical HS6 code or value added by more than 35%, or a Specific Goods has met a critical manufacturing process as published by BOFT.


– About the process: After checking to determine that their exported products comply with the regulations on origin standards, they can log in to declare for issuance of C / O Certificate on the operating system. BOFT (Online Systerm for certificate of origin and certificate of processing) at: and submit related transaction documents to issuers for review allocation.


– About cost: 250 TWD / Certificate.


The details of the regulation (English translation) t was compiled by the Trade Office of the Vietnam Economic and Cultural Office in Taipei from the source: LAWS & REGULATIONS DATABASE of Taiwan for your reference.



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