• 名  稱:原產地證明書及加工證明書管理辦法
    修正日期:民國 105 年 07 月 04 日
    生效狀態:※本法規部分或全部條文尚未生效
    本辦法 105.07.04  修正之全文 31 條自中華民國一百零五年八月一日施行。

    第 1 條
    本辦法依貿易法(以下簡稱本法)第二十條之二第四項規定訂定之。

    第 2 條
    原產地證明書分為原產地為我國之原產地證明書及原產地為外國之原產地證明書。
    原產地為外國之原產地證明書分為外貨復出口之原產地證明書及貨品由第三國直接輸往進口國之原產地證明書。
    外貨在我國進行加工後復出口,其加工未符合以我國為原產地之情形者,得申請我國之加工證明書。
    申請原產地證明書或加工證明書,其申請書之種類、內容及應記載事項,由經濟部國際貿易局(以下簡稱貿易局)依各項貨品或用途之需要分別定之。

    第 3 條
    輸出貨品以我國為原產地者,應符合下列各款情形之一:
    一、貨品在我國境內完全取得或完全生產者。
    二、貨品之加工、製造或原材料涉及我國與其他國家或地區共同參與者,以在我國境內產生最終實質轉型者為限。
    依據臺灣製產品 MIT  微笑標章驗證制度取得臺灣製產品 MIT  微笑標章之產品得以我國為原產地,但該制度之臺灣製原產地認定條件仍應符合前項規定。

    第 4 條
    前條第一項第一款所稱完全取得或完全生產之貨品如下:
    一、在我國境內挖掘出之礦產品。
    二、在我國境內收割或採集之植物產品。
    三、在我國境內出生及養殖之活動物。
    四、在我國境內活動物取得之產品。
    五、在我國境內狩獵或漁撈取得之產品。
    六、在我國註冊登記之船舶自海洋所獲取之漁獵物及其他產品或以其為材料產製之產品。
    七、自我國領海外具有開採權之海洋土壤或下層土挖掘出之產品。
    八、在我國境內所收集,且僅適用於原料回收中使用過之物品或製造過程中所產生之賸餘物、廢料。
    九、在我國境內取材自前八款生產之貨品。

    第 5 條
    第三條第一項第二款所稱實質轉型,除貿易局為配合進口國規定之需要,或視貨品特性,或特定區域另為認定者外,指下列各款情形之一:
    一、原材料經加工或製造後所產生之貨品與其原材料歸屬之我國海關進口稅則前六位碼號列相異者。
    二、貨品之加工或製造雖未造成前款所述號列改變,但附加價值率超過百分之三十五或特定貨品已符合貿易局公告之重要製程者。
    前項第二款附加價值率之計算公式如下:【貨品出口價格(F.O.B.)-直、間接進口原材料及零件價格(C.I.F.)】/【貨品出口價格(F.O.B.)
    】。
    貨品僅從事下列作業者,視為非實質轉型:
    一、運送或儲存期間所必要之保存作業。
    二、貨品為銷售或裝運所為之分類、分級、分裝、包裝、加作記號或重貼標籤等作業。
    三、貨品之組合或混合作業,未使組合後或混合後之貨品與被組合或混合貨品之特性造成重大差異。
    四、簡單之切割或簡易之接合、裝配或組裝等加工作業。
    五、檢測、簡單之乾燥、稀釋或濃縮作業而未改變其性質。

    第 6 條
    外貨復出口之原產地證明書應以下列文件之一所載之原產國為原產地:
    一、原產國原產地證明書。
    二、原進口報單影本。
    貨品由第三國直接輸往進口國之原產地證明書應以原產國原產地證明書所載之原產國為原產地。

    第 7 條
    依本法第二十條之二第一項或第二項本文簽發原產地證明書或加工證明書之財團法人、工業團體、商業團體、農會、漁會、省級以上之農業合作社或省級以上之農產品產銷協會,應符合下列條件:
    一、財團法人
    (一)屬經濟部監督之經濟事務財團法人。
    (二)捐助章程之業務項目含接受政府委託核發產業所需相關證明。
    二、工、商業團體
    (一)最近二年經人民團體主管機關評鑑為甲等以上或經人民團體主管機關認定最近二年會務運作正常。
    (二)前一年內無受貿易局停止六個月以上簽發原產地證明書或加工證明書之處分或終止委託之紀錄。
    三、農會
    (一)縣(市)級以上之農會。
    (二)最近二年經其主管機關考核為甲等以上或認定最近二年會務運作正常。
    (三)組織章程之業務項目含接受政府委託或經其主管機關特准辦理事項。
    (四)前一年內無受貿易局停止六個月以上簽發原產地證明書或加工證明書之處分或終止委託之紀錄。
    四、漁會、省級以上之農業合作社或省級以上之農產品產銷協會
    (一)最近二年經其主管機關考核為甲等以上或認定最近二年會(社)務運作正常。
    (二)組織章程之業務項目含接受政府委託或經其主管機關特准辦理事項。
    (三)前一年內無受貿易局停止六個月以上簽發原產地證明書或加工證明書之處分或終止委託之紀錄。

    第 8 條
    工業團體、商業團體、農會、漁會、省級以上之農業合作社或省級以上之農產品產銷協會,符合前條簽發條件,得於貿易局公告之期間內,向貿易局申請核准其簽發本法第二十條之二第二項但書之特定原產地證明書。但簽發單位有下列情形之一者,貿易局得不予核准:
    一、不符合國際條約、協定、國際組織規範或外國政府之要求。
    二、簽發單位申請時之前一年內受停止簽發原產地證明書之處分。
    三、簽發單位申請時之前一年內未有簽發原產地證明書之紀錄。
    四、經廢止核准之日起至重新申請之日止未滿一年。
    前項簽發單位經核准後,應檢具使用於原產地證明書之簽發單位章戳送貿易局審查;其章戳變更時,亦同。
    經貿易局核准簽發特定原產地證明書之簽發單位,依本法第二十八條第三項規定受停止簽發特定原產地證明書處分,停止簽發期滿,欲簽發特定原產地證明書者,須依第一項規定重新申請。

    第 9 條
    簽發單位有下列情形之一者,貿易局得廢止前條第一項之核准:
    一、自核准日期滿一年,前一年度簽發特定原產地證明書數量未達六十件 。
    二、申請終止簽發特定原產地證明書。
    三、違反本辦法或特定原產地證明書原產地規則簽發規定,經通知限期改善,屆期仍不改善。
    前項第一款規定,工業團體之工業同業公會簽發特定原產地證明書數量達五十件以上,且檢具相關事證,經貿易局認定符合所屬產業特性之貨品並簽發予所屬會員者,得不予廢止。

    第 10 條
    財團法人、工業團體、商業團體、農會、漁會、省級以上之農業合作社或省級以上之農產品產銷協會,依本法第二十條之二第一項或第二項本文簽發原產地證明書或加工證明書,應事先檢具下列文件送貿易局,由貿易局審定後委託或備查:
    一、依法核准設立及符合第七條條件之證明文件。
    二、使用於原產地證明書或加工證明書上之簽發單位章戳、簽發人員之簽名樣章及簽發單位聘僱該簽發人員之薪資或投保勞工保險等證明文件。
    三、符合貿易局規定簽發原產地證明書或加工證明書之軟硬體設備清單。
    四、原產地證明書或加工證明書線上作業系統使用申請書。
    使用於原產地證明書或加工證明書之簽發單位章戳及簽發人員之簽名樣章變更時,應先送貿易局辦理變更。

    第 11 條
    本辦法所稱原產地證明書及加工證明書申請人(以下簡稱申請人),指出口報單之出口人。但經貿易局專案核准者,不在此限。
    貨品由第三國直接輸往進口國之原產地證明書申請人,指國內賣方。

    第 12 條
    申請人及簽發單位,除經貿易局同意者外,應以電子資料傳輸方式,透過貿易局建置之原產地證明書及加工證明書線上作業系統(以下簡稱作業系統),辦理原產地證明書或加工證明書申請及簽發業務。但貿易局電腦系統故障時,得先以書面方式辦理;其作業方式,由貿易局另行公告之。

    第 13 條
    申請人應以下列方式為前條電子資料傳輸:
    一、連結貿易局網站,登錄並傳輸原產地證明書或加工證明書資料。
    二、透過關港貿單一窗口傳輸原產地證明書或加工證明書資料。

    第 14 條
    申請人透過作業系統申辦證明書前,除使用經濟部簽發之工商憑證者外,其他應先連結貿易局網站,向貿易局申請使用者識別碼及密碼。
    前項申請人不具出進口廠商資格者,須檢附相關證明文件。

    第 15 條
    原產地證明書或加工證明書申請書送達簽發單位後,申請人不得修正內容。
    以電子資料傳輸之原產地證明書或加工證明書申請案件,經簽發單位電腦記錄審查後,視為已送達。
    原產地證明書或加工證明書申請案件經簽發單位核准後,申請人得申請列印原產地證明書或加工證明書,或申請將原產地證明書或加工證明書電子資料提供通關網路業者為跨國境傳輸使用。
    簽發單位簽發原產地證明書或加工證明書份數,限正本三份及副本六份以內;申請人因業務需要得敘明增加份數理由,由簽發單位簽發,但以正本五份及副本十份為限。
    原產地證明書或加工證明書須有簽發單位章戳及簽發人員簽章後始生效力。

    第 16 條
    申請原產地為我國之原產地證明書,除符合第二十一條第一項規定外,應於貨品經海關放行後申請;申請時,應檢具下列資料向簽發單位申辦。但得透過作業系統登錄及查詢之資料,不在此限:
    一、申請書。
    二、出口報單或其他相關出口證明文件;屬第四條第六款或第七款之產品,於我國境外出售者,得免附出口報單影本,但應檢附其他證明文件。
    三、依其他相關規定應檢附之文件。

    第 17 條
    申請外貨復出口原產地證明書,除符合第二十一條第一項規定外,應於貨品經海關放行後辦理,並檢具下列資料申辦。但得透過作業系統登錄及查詢之資料,不在此限:
    一、申請書。
    二、原產國產地證明書或原進口報單。
    三、出口報單。
    四、其他依規定應檢附之文件。
    無法檢附前項第二款之文件者,得以已於貨品說明欄或備註欄註明生產國別之出口報單證明用聯或可以作業系統查詢貨品名稱欄已載明原產國別之出口報單代替之。

    第 18 條
    申請貨品由第三國直接輸往進口國之原產地證明書,應檢具下列資料申辦:
    一、申請書。
    二、原產國或第三國之原產地證明書影本。
    三、第三國之提單影本或載有進出口地之運送單據影本。
    四、其他依規定應檢附之文件。

    第 19 條
    外貨於我國港口轉口至他國,申請人申請外貨復出口原產地證明書,應於貨品經海關放行後始准辦理,並檢具下列資料申辦。但得透過作業系統登錄及查詢之資料,不在此限:
    一、申請書。
    二、海關之轉運准單。
    三、原輸出國產地證明書。
    四、其他經貿易局專案許可之相關證明資料。

    第 20 條
    申請加工證明書,除符合第二十一條第一項規定外,應於貨品經海關放行後辦理;申請時,應檢具下列資料向簽發單位申辦。但得透過作業系統登錄及查詢之資料,不在此限:
    一、申請書。
    二、原產國之原產地證明書或原進口報單。
    三、出口報單或其他相關出口證明文件。

    第 21 條
    有下列情形之一者,申請人於貨品經海關放行前,得申請原產地為我國之原產地證明書、原產地為外國之原產地證明書或加工證明書:
    一、依進口國政府要求,須檢附原產地證明書或加工證明書申請輸入許可。
    二、原產地證明書或加工證明書須隨同貨品一併空運,或貨品已向海關申報進倉,但出口報單尚未放行,或運輸期間在三日以內。
    三、依優質企業認證及管理辦法向海關申請核准為優質企業。
    前項申請,應檢具下列資料向簽發單位申辦。但得透過作業系統登錄及查詢之資料,不在此限:
    一、申請書。
    二、出進口廠商登記、公司登記、商業登記證明文件影本。
    三、符合前項條件之相關證明文件。
    四、商業發票或交易契約文件。
    五、屬外貨復出口原產地證明書或加工證明書,另須檢附原產國產地證明    書或原進口報單影本。
    六、其他依規定應檢附之文件。
    申請人應於前項原產地證明書或加工證明書簽發後三十日內或貿易局公告之期限內,透過作業系統登入海關放行之出口報單號碼及項次,或檢具相關出口證明文件,向原簽發單位申請補結案;前揭公告應刊登政府公報。

    第 22 條
    申請人有下列情形之一者,簽發單位不得受理其前條之申請:
    一、受貿易局撤銷、廢止或註銷出進口廠商登記或受停止出口處分之申請人。
    二、未依前條規定於三十日內或貿易局公告之期限內辦理補結案。
    三、貨品業經海關通關放行。

    第 23 條
    申請人應於貨品出口放行後九十日內,依第十六條至第二十條規定檢具證明文件申請原產地證明書或加工證明書。但得透過作業系統查詢之資料,不在此限。
    原產地證明書或加工證明書之出口人名稱欄如填載為申請人或出口報單之買方以外之第三人,除依本辦法相關規定辦理外,應另檢具申請人與該第三人之交易相關證明文件影本,或另檢附經貿易局專案許可文件辦理。
    第一項之申請超過九十日,應檢具海關核發之出口報單證明用聯向貿易局申請專案許可。
    同一出口報單分批申請產證,應於第一次取得產證之日起十五日內申請。但經貿易局專案許可者,不在此限。

    第 24 條
    申請原產地證明書或加工證明書註銷或註(繳)銷換發者,申請人應檢具原核發之原產地證明書或加工證明書全份,向原簽發單位申請辦理;無法檢附正本者,應檢附貿易局專案許可文件辦理。
    前項註(繳)銷換發,限換發同證號原產地證明書或加工證明書。但換發不同之證明書類別不在此限。
    申請原產地證明書或加工證明書遺失補發者,申請人應檢具說明資料,向原簽發單位申請辦理;補發後再申請遺失補發者,應另檢附貿易局專案許可文件辦理。
    申請辦理原產地證明書或加工證明書註銷、註(繳)銷換發或遺失補發,應自簽發單位簽發之日起九十日內為之。

    第 25 條
    原產地證明書或加工證明書不得塗改;其經塗改者,無效。

    第 26 條
    簽發單位對申請人提供之申請資料,應負保密責任。
    申請人提供之書面資料,簽發單位應自簽發之日起保存三年,以供貿易局查核,期滿予以銷毀。
    原產地證明書或加工證明書電子資料,應自簽發之日起保存五年,期滿予以銷毀。

    第 27 條
    貿易局得隨時派員查核簽發單位之簽發作業。
    簽發單位對於申請人申請簽發原產地證明書或加工證明書時,發現有虛偽不實情事或原產地認定之質疑,應報請貿易局處理。

    第 28 條
    貿易局得要求申請人提供原產地證明書之貨品來源證明文件資料或加工證明書之加工證明文件資料,以供查核其原產地或加工事實。
    前項文件資料,申請人應自簽發之日起保存五年。

    第 29 條
    簽發單位簽發、繳(註)銷換發及遺失補發原產地證明書或加工證明書,其收費數額,每件新臺幣二百五十元。
    簽發單位簽發原產地證明書或加工證明書份數超過正本三份、副本六份,每增加一份酌收新臺幣五十元工本費。

    第 30 條
    第二條至第五條、第七條、第十五條至第十七條、第二十一條至第二十六條之事項,於國際條約、協定、協議或其授權商定文件有規定者,不適用之;如國際條約、協定、協議或其授權商定文件未規定者,仍應依本辦法之規定辦理。

    第 31 條
    本辦法自中華民國一百零五年八月一日施行。

    資料來源:http://law.moj.gov.tw/LawClass/LawAll.aspx?PCode=J0090016

  • Regulations Governing Certificates of Origin and Certificates of Processing
    Amended Date 2013.01.17

    Article 1
    These Regulations are enacted pursuant to Paragraph 4 of Article 20-2 of the Foreign Trade Act (hereafter referred to as “the Act”).

    Article 2
    A Certificate of Origin refers both to products which originate from the Republic of China (hereafter referred to as “the ROC”) and products which originate from foreign countries.
    A Certificate of Origin which products originate from a foreign country refers both to re-exported foreign goods and goods transported directly from a third country to the importing country.

    Article 3
    Export products originating from the ROC shall conform to one of the following paragraphs:
    1.A product that is entirely produced in the territory of the ROC; or
    2.if the processing, manufacturing or materials of the product involve the joint participation of the ROC and another country or territory, it should be limited to the product that has undergone the final substantial transformation within the territory of the ROC.
    Export products for which the MIT Smile Mark has been obtained in accordance with the Fee-charging Standards of Taiwan-made Product MIT Smile Mark may be regarded as originating from the ROC, but the Standards must conform to the provisions of the preceding paragraphs.

    Article 4
    A product which is entirely produced in the territory of the ROC as referred to in Section 1 ,Paragraph 1 of the preceding article indicates one of the following:
    1.A mined product excavated in the ROC;
    2.a botanical product harvested or picked in the ROC;
    3.a live animal born and bred in the ROC;
    4.a product obtained from a live animal in the ROC;
    5.a product obtained from hunting or fishing in the ROC;
    6.a fish or other product obtained from a body of water by a vessel registered in the ROC or a product processed from such material;
    7.a product excavated from the ocean floor or subsoil outside of the territory of the ROC but within waters that the ROC has excavation rights;
    8.collected and recycled used materials as well as surplus or waste materials generated in the process of manufacturing within the ROC; and
    9.a product produced from materials obtained in the territory of the ROC as referred to in the above Paragraphs 1 to 8.

    Article 5
    Unless the Bureau of Foreign Trade (hereafter referred to as “the BOFT”) sets other standards in meeting the stipulated needs of an import country or in light of a product’s particular nature or in a designated region, a substantial transformation as referred to in Section 1, Paragraph 2 of Article 3 refers to one of the following:
    1.A product that has been put under a different six-digit tariff classification code used by the ROC than that of its raw materials due to their processing or manufacturing process (i.e. a change of subheading); or
    2.A product during a processing or manufacturing operation that, although it may not result in the change of subheading as referred to in the preceding subparagraph, has undergone a major production stage or attained an ad valorem rate of 35% or more.
    The formula for computing the ad valorem rate as referred to in Paragraph 2 of the preceding paragraph shall be as follows:
    Export price of Product - Direct or Indirect Import Price of Raw Materials & Parts
    (CIF)          (FOB)
    ————————————————————————————-
    Export Price of Product (FOB)
    If a product referred to in Item 1 undergoes any of the following steps, it shall not be deemed a product which has undergone a substantial transformation:
    1.Preservation required for transportation or storage;
    2.Classifying, grading, packaging, additional marking and re-labeling required for marketing or transporting the product;
    3.Assembling or mixing that does not result in any major difference in the characteristics of the product;
    4.Processing operations that may include simple cutting, assembling, bonding, or other processes;
    5. Inspection and testing, simple drying, dilution, and inspissation procedures that do not change the nature of the product.

    Article 6
    A Certificate of Re-export should specify its country of origin on any of the following documents:
    1.Certificate of Origin from the country of origin
    2.Photocopy of the original Import Customs Clearance.
    3.Other relevant documents designated by the BOFT.
    The country of origin as listed on the Certificate of Origin for the goods transported directly from a third country to the importing country shall be the same country as listed on the Certificate of Origin which is issued by the country of origin.

    Article 7
    Re-exported foreign goods, after undergoing processing operations in Taiwan (ROC), shall apply for a Certificate of Processing if the processing operations do not comply with section 1,paragraph 2 of Article 3.

    Article 8
    Those foundations, industrial associations, chambers of commerce, farmers’ associations, fisherman’s associations, provincial-level or above agriculture cooperatives, or provincial-level or above produce marketing associations that have been entrusted by the BOFT to issue Certificates of Origin or Certificates of Processing under the Act’s Paragraph 1 or 2 of Article 20-2 shall meet the following criteria:
    1.Foundations
    (1) Those engaged in economic functions under the direct supervision of the Ministry of Economic Affairs (hereafter referred to as “the MOEA”); or
    (2)Those whose founding chapters include accepting the government’s commission to inspect and issue related certificates needed by industries.
    2.Industrial Associations and Chambers of Commerce
    (1) Where the said agencies’ governing competent authority has, within the last two years, either rated the said organizations at the A level or above, or concluded that their operations have been running as normal; or
    (2) Where the said agencies have not, within the last year, had their authority to issuea Certificates of Origin or Certificates of Processing terminated or revoked by the BOFT for a duration of six months or more.
    3.Farmer’s Associations
    (1) Those that are County (Municipal) Level or above;
    (2) Where the said agencies’ governing competent authority has, within the last two years, either rated the said agencies at the A level or above, or concluded that their operations have been running as normal;
    (3) Those whose organizational chapters include accepting the government’s commission or carrying out special functions permitted by its governing competent authority; or
    (4) Where the said agencies have not, within the last year, had their authority to issue a Certificates of Origin terminated or revoked by the BOFT for the duration of six or more months.
    4.Fisherman’s Associations, Provincial-level or above Agriculture Cooperatives or Provincial-level or above Produce Marketing Associations
    (1) Where the said agencies’ governing competent authority has, within the last two years, either rated the said organizations at the A level or above, or concluded that their operations have been running as normal;
    (2) Those whose organizational chapters include accepting the government’s commission or carrying out special functions permitted by its governing competent authority.
    (3) Where the said agencies have not, within the last year, had their authority to issue Certificates of Origin or Certificates of Processing terminated or revoked by the BOFT for a duration of six months or more.

    Article 9
    Those industrial associations, chambers of commerce, farmers’ associations, fisherman’s associations, agriculture cooperatives at the provincial level or higher, or produce marketing associations at the provincial level or higher that meet the preceding criteria may apply to the BOFT during the period of public announcement for the special Certificate of Origin as specified in the Act’s Paragraph 2 of Article 20-2.
    However, the BOFT has the right to refuse any application if any of the following situations has occurred with the issuing agencies:
    (1) The issuing agencies have not conformed to the international treaties, agreements, and international organization regulations or to the requests of foreign governments;
    (2) The issuing agencies have had their authority to issue Certificates of Origin revoked by the BOFT within one year prior to application;
    (3) The issuing agencies do not have any record of issuing Certificate of Origin within one year prior to application;
    (4) The The period between the date upon which the issuing power was revoked under the penalty and the date of reapplication for issuing authority is less than one year.
    The BOFT-authorized issuing agencies of Certificates of Origin must re-apply for their issuing authority at the end of the penalty period, should their issuing power be revoked under the penalty specified in Paragraph 3 of Article 28 of the Act.

    Article 9-1
    The BOFT has the right to revoke any application according to Paragraph 1 of the preceding Article if any of the following situations has occurred with an issuing agency:
    (1) The issuing agency has issued fewer than 60 special Certificates of Origin per year since January 19,2013.
    (2) The issuing agency applies to terminate the issuance of special Certificates of Origin.
    (3) The issuing agency has violated provisions of these Regulations or the rules of origin for special Certificate of Origin as specified in the Act’s Article 20-2, Paragraph 2, and has failed to make improvements within the required time limit after having been notified to do so.
    If the industrial board of trade of an industrial association has issued 50 or more special Certificates of Origin per year, and if the relevant facts and evidence submitted by the industrial association are determined by the BOFT to show that the products concerned were classifiable to that particular industry and that the special Certificates of Origin were each issued to the industrial association’s members, then the authority to issue special Certificates of Origin shall not be revoked under the provision of Subparagraph 1 of the preceding paragraph.

    Article 10
    Pursuant to Paragraph 1 or 2 of Article 20-2 of the Act, before issuing Certificates of Origin or Certificates of Processing, foundations, industrial associations, chambers of commerce, farmers’ associations, fishermen’s associations, provincial-level or above agriculture cooperatives, or provincial-level or above produce marketing associations need to first prepare and submit the following materials to the BOFT:
    1.The documentary evidence approved by the governing competent authority that meets the criteria specified in Article 8 or 9 of these Regulations;
    2.The copies of the officially stamped used on Certificates of Origin or Certificates of Processing and the signatures or stamps of the issuing personnel;
    3.The checklist demonstrating that the BOFT’s hardware and software requirements have been met for issuing Certificates of Origin or Certificates of Processing; and
    4.Acompleted application form for access to the BOFT online system for Certificates of Origin or Certificates of Processing.
    The preceding paragraph does not apply to those issuing agencies which had been issuing authorities prior to 20 July 2010 and had not received a suspension of issuing authority penalty for six months or more within any given year prior to 20 July 2010. The issuing agencies shall only submit application of issuing Certificates of Processing with the stamps and signatures of the issuing personnel to the BOFT.
    Submission of the signatures and stamps of the issuing agencies referred to in the preceding two paragraphs can be waved if it is demonstrated that they are the same as the signatures and stamps used in issuing the Certificates of Origin or Certificates of Processing at the time of submitting applications.
    Before changing the stamps and /or signatures referred to in the preceding two paragraphs, the amended stamps and /or signatures must be sent to the BOFT for processing.

    Article 11
    The actual exporter within the ROC is hereafter referred to as the applicant of the Certificate of Origin and Certificate of Processing, except those who are approved in special cases permitted by the BOFT.
    The applicant of Certificates of Origin for goods transported through a third country is hereafter referred to as domestic seller.

    Article 12
    The applicant for Certificates of Origin and Certificates of Processing (hereafter referred to as “the applicant”) and the issuing agencies for Certificates of Origin and Certificates of Processing (hereafter referred to as “the agencies”) shall use the BOFT online processing system to electronically transfer data or information to process the application and issue Certificates of Origin or of Certificates of Processing, except when the BOFT computer system is out of order. In such a case, hardcopies or paper applications will be accepted.

    Article 13
    The applicant shall use the following methods to transfer data or information electronically:
    1.connect to the BOFT website, log in and enter data or information for Certificates of Origin or Certificates of Processing;
    2.use the eTrade service window to enter data or information for Certificates of Origin or Certificate of Processing.

    Article 14
    Before using the BOFT online processing system to apply for Certifications, the applicant shall apply to the BOFT for a user account and password, except when the applicant uses the IC cards issued by the MOEA.
    The personnel/entities not registered as importers/exporters must present relevant documents should they wish to register with the BOFT for the online application.

    Article 15
    The electronic application of Certificates of Origin or Certificates of Processing is deemed received after it is registered and validated by the issuing agencies’ computers.
    The applicant may not change or alter the content of the application after it is deemed received by the issuing agencies.
    The applicant may apply for printed Certificates of Origin or Certificates of Processing, or provide the electronic copy of information of the Certificates of Origin or Certificates of Processing to the Customs Clearance online service providers for the purpose of transnational processing.
    The issuing agencies may issue up to three original copies of the same Certificate of Origin or Certificate of Processing and six copies of the same Certificate of Origin or Certificate of Processing. In case of unclear print, the original may be increased to five, and the copies be increased to ten, except when the BOFT approves and otherwise specifies the number of copies with written permission.
    The Certificates of Origin or the Certificate of Processing will become effective once the issuing agencies affix the seals and the issuing personnel affix the signatures on the Certificates.

    Article 16
    The contents of Certificates of Origin for products originating from the ROC shall contain the following:
    1.The names, addresses, and ID numbers of the applicant, exporter and manufacturer. In the case of a company, its name, address and tax ID shall be provided;
    2.The name and address of the foreign importer;
    3.The specific names, amount and CCC code of commodities; and
    4.The port of export, the destination port and country.
    The contents of Certificates of Origin for products originating from foreign countries shall contain the following:
    1.The names, addresses, ID numbers of the applicant, exporter and manufacturer. In the case of a company, its name, address and tax ID shall be provided;
    2.The name and address of the foreign importer;
    3.The specific names, amount and the CCC code of commodities;
    4.The port of export, the destination port and country, or the port of re-export;
    5.The country of origin; and
    6.For re-exported foreign goods: the serial number on the original import Customs Clearance form or relevant import documents designated by the BOFT; and for goods transported through a third country to the importing country: the serial number of the Certificate of Origin of the respective country of origin or of the respective third country; and the serial number of the Bill of Lading or the serials numbers of shipping documents which indicate the place of importation and exportation .
    Certificates of Origin shall bear serial numbers and the dates of issue.
    Certificates of Origin shall affix official stamps at the place where the pages meet when it is over two pages.
    The formats of the Certificates of Origin shall be decided by the BOFT, which will meet the different needs of specific commodities or functions.

    Article 17
    Aside from meeting the requirements specified in Paragraph 1 of Article 23, the applicant shall apply for the Certificates of Origin for products originating from the ROC after customs clearance. When applying for the online application or inquiring about Certificates of Origin notwithstanding, the following information shall be submitted to an issuing agency except when the applications and inquiries are made online:
    1.A completed application for Certificates of Origin;
    2.a copy of export Customs declaration or other relevant export certifying documents. The commodities under Articles 3, item 6 or 7 may be exempted from submission of export Customs declaration when sold outside of the ROC, in which case only the relevant export certifying documents shall be submitted; and
    3.other documents as specified by the relevant regulations.

    Article 18

    In addition to complying with the provisions stipulated in Paragraph 1 of Article 23, the applicants shall apply for a Certificate of Re-export only after customs clearance has been completed. Then the applicant shall submit the following information to the issuing agency except when the application or inquiry is made online:
    1.A completed application for Certificate of Re-export;
    2.A photocopy of the Customs Clearance form or other BOFT permitted certifying the document;
    3.A photocopy of the Certificate of Origin submitted to Customs; and
    4.Other relevant documents as specified.

    Article 19
    When applying for a Certificate of Origin for goods transported through a third country to the importing country, the applicant shall submit the following information to the issuing agency:
    1.A completed application for Certificate of Origin;
    2.Photocopy of the Certificate of Origin from the country of origin or from the third country;
    3.Photocopy of Bill of Lading (BOL) from the third country or any shipping documents that designate the importing and exporting locations;
    4.Other documents as specified by the relevant regulations.

    Article 20
    Where the foreign commodities are transited, the applicant shall apply for Certificate of Re-export only after those commodities are cleared by the Customs and the applicant shall submit the following data to the issuing agency, except for online applicants:
    1.A completed application for Certificate of Origin;
    2.A copy of the transit permit for the declaration or the clearance;
    3.A copy of the foreign Certificate of Origin; and
    4.other relevant documents in special cases designated by the BOFT.

    Article 21
    The contents for the Certificate of Processing application shall contain the following information:
    1.The names, addresses, and ID numbers of the applicant, exporter and processing manufacturer. In the case of a company, its name, address and tax ID shall be provided;
    2.The name and address of the foreign importer;
    3.The specific names, quantities and CCC codes of commodities;
    4.The port of export, and the destination port and country;
    5.The country of origin; and
    6.The serial number for the country of origin’s Certificate of Origin, the serial number for the original import declaration form or any other relevant certifying documents required by the BOFT.
    The Certificate of Processing shall bear the form serial number and the date of issue.
    A Certificate of Processing shall affix an official stamp where the pages are bound when it is over two pages.
    The formats of the Certificate of Processing shall be decided by the BOFT.

    Article 22
    In addition to complying with the provisions specified in Paragraph 1 of Article 23, the applicant shall apply for a Certificate of Processing only after the customs clearance has been completed. When applying for the application or inquiring about Certificates of Origin, the following information shall be submitted to the issuing agency except when the applications and inquiries are made online:
    1.A completed application for Certificates of Processing;
    2.A copy of the Certificate of Origin from the country of origin, a copy of the original import declaration, or any other relevant certifying documents required by the BOFT;
    3.A copy of the exporting declaration submitted to Customs or any other relevant export certifying documents; and
    4.Other documents as specified by the relevant regulations.

    Article 23
    The applicant may apply for the Certificate of Origin or the Certificate of Processing with a foreign place indicated as the place of origin before the commodities are cleared by the Customs under the following circumstance:
    1.as requested by the country of import, a Certificate of Origin or a Certificate of Processing is required to apply for an import permit;
    2.the Certificate of Origin or Certificate of Processing must accompany the commodities in transit, or the commodities have been reported to the Customs for inventory but have not received an export clearance, or the transportation period is within three days;
    3.the certified standard companies applying to the Customs under Regulations Governing the Certification and Management of the Authorized Economic Operators; and
    4.other special cases announced or permitted by the BOFT.
    The above application must be accompanied by the following information when submitted to the issuing agencies, with the exception of online applications:
    1.the completed Certificate of Origin or Certificate of Processing;
    2.a photocopy of importer/exporter registration, company registration, Business Registration Certificate or other relevant documents specified by the BOFT;
    3.relevant documents that meet the preceding requirements;
    4.business receipts or trade contracts;
    5.Certificates of Re-Export or Certificate of Processing with photocopy of import Customs declaration forms or other relevant import certifying documents; and
    6.other relevant documents as specified.
    Within thirty days of the issuance of the Certificate of Origin or the Certificate of Processing, or within the period specified by the BOFT, the applicant shall enter the Customs Clearance form number and item number via the online system, or submit the relevant documents, to the issuing agencies to complete the process. The previous announcements should be published in a government gazette.

    Article 24
    The issuing agencies shall not accept the application under the following circumstance:
    1.an applicant whose importer/exporter registration was revoked, nullified or cancelled, or as a penalty, prohibited from importing; or
    2.an applicant who failed to complete the aforementioned process within thirty days or within a period specified by the BOFT.

    Article 25
    When the applicant applies for Certificate of Origin or Certificate of Processing for exported goods 60 days after they have been cleared by Customs, they shall submit the export declaration certificate issued by the Customs Authority, except for online applicants.
    Article 26
    When the name of the exporter appears on the Certificates of Origin or Certificates of Processing as a third person who is not the applicant or the domestic vendee, relevant photocopies of the documents regarding the transaction between the third person and the applicant, or any documentation specified by the BOFT, in addition to the information stipulated in the preceding paragraphs, must be submitted.

    Article 27
    A complete copy of Certificate of Origin or Certificate of Processing must be attached with the application to cancel or replace the same Certificate of Origin or Certificate of Processing. If a complete copy is not available, special permission from the BOFT must be attached.
    If a Certificate of Origin or Certificate of Processing is lost of cancelled, the applicant shall submit an explanation and reapply with the original issuing agencies. An applicant who receives a replacement after reporting it lost must attach a special permit from the BOFT.
    An applicant shall apply for a replacement for a cancelled or lost Certificate of Origin or Certificate of Processing within two years from its first issuance.

    Article 28
    Should the issued Certificate of Origin or Certificate of Processing be altered in any way, it becomes invalid.

    Article 29
    The issuing agencies shall handle all of the application data and information in strict confidence, and shall store all of the hardcopies/paper applications for up to two years after the issuance of certificates for BOFT’s reference. The data shall be destroyed upon its two-year expiry date. The electronic data for the Certificates of Origin or the Certificates of Processing shall be stored up to five years after issuance and be deleted upon its five-year expiry date.

    Article 30
    When deemed necessary, the BOFT may dispatch staff to the issuing agencies to inspect the operations related to the issuance of Certificates of Origin or Certificates of Processing.
    Should the issuing agencies discover any false statements or suspicious information regarding the place of origin during the process of the application for Certificate of Origin or the Certificate of Processing, the issuing agencies shall report to the BOFT.

    Article 31
    For verification purposes, the BOFT may request the applicant to provide proof or certifying documents to authenticate the origin of the commodities or to authenticate the processing operations.

    Article 32
    The issuing agencies may impose a NT$250 fee for each issuance of the Certificate of Origin or the Certificate of Processing. There is no charge for replacement of a cancelled or lost Certificate of Origin.

    Article 33
    Articles 3 to 5, Articles 8, Articles 15 to 18 and Articles 23 to 29 do not apply to those who have an international treaty or trade agreement and its authorized documents specifying the conditions. If not specified in the international treaty or trade agreement and its authorized documents, the regulation applies.

    Article 34
    These Regulations shall take effect from the date of their proclamation, except for Article 7, Article 13, Article 22 and Article 23, which are related to the effective date of application for Certificates of Processing; and for Article 13 and Article 19 which are related to the effective date of application for Certificates of Origin for goods transported through a third country to the importing country. Both of these preceding dates are determined by the respective competent authorities.

  • 輸出入貨品電子簽證管理辦法

    修正日期 2008 年 12 月 19 日

    第 1 條
    本辦法依貿易法第十五條之一第二項規定訂定之。

    第 2 條
    本辦法所稱電子簽證,指申請人以電子資料傳輸方式向經濟部國際貿易局
    (以下簡稱貿易局) 申請輸出入簽審文件 (以下簡稱簽審文件) 。
    前項電子資料傳輸方式可分兩種:
    一、連結貿易局網站,登錄簽審文件資料後傳輸。
    二、透過簽審通關服務窗口傳輸簽審文件電子資料。
    輸出入簽審文件電子資料標準訊息及其建置指引由貿易局另行公告之。

    第 3 條
    適用本辦法之簽審文件如下:
    一、輸出入許可證。
    二、輸出入光碟製造機具申報備查書。
    三、瀕臨絕種野生動植物國際貿易公約許可證。
    四、戰略性高科技貨品輸出許可證。
    五、戰略性高科技貨品國際進口證明書。
    六、戰略性高科技貨品進口保證書。
    七、聯合國禁止化學武器公約列管化學物質最終用途保證書。
    八、其他經貿易局公告應以電子簽證方式申請之簽審文件。

    第 4 條
    申請人申請簽審文件,應以電子簽證方式辦理。但有下列情形之一者,得
    以書面方式辦理:
    一、貿易局電腦系統故障。
    二、簽審文件遺失補發之申請。

    第 5 條
    申請人於貿易局網站申辦前,除使用經濟部簽發之工商憑證者外,其他應
    先連結貿易局網站,向貿易局申請使用者識別碼及密碼。
    前項申請人非屬政府機關、公營事業或不具出進口廠商資格者,均需檢附
    相關證明文件。

    第 6 條
    申請人辦理電子簽證,依貨品輸出入規定應檢附之書面文件,須加註收件
    編號,並加蓋申請人及其負責人簽章,以郵寄、電傳或電子郵件方式送達
    貿易局;必要時,並應提供正本以供核對。
    前項應檢附之書面文件內容經納入簽審文件電子資料標準訊息者,得免檢
    附書面文件。

    第 7 條
    電子簽證申請案件經貿易局電腦紀錄後,視為已送達貿易局。
    申請人連結貿易局網站申辦者,得經由網路查詢其申請案件之處理狀況;
    透過簽審通關服務窗口申辦者,如需經由網路查詢處理狀況,應依第五條
    規定向貿易局申請使用者識別碼及密碼。

    第 8 條
    簽審文件經貿易局核准,除下列文件外,均核發書面文件予申請人:
    一、輸出入許可證。
    二、輸出入光碟製造機具申報書。
    三、戰略性高科技貨品輸出許可證。
    四、其他經貿易局公告者。

    第 9 條
    電子簽證作業因貿易局電腦系統故障,致未能開始或繼續進行時,改以一
    般書面方式辦理;其作業方式,由貿易局另行公告之。

    第 10 條
    本辦法自發布日施行。

  • 貿易法

    修正日期 2013 年 12 月 11 日

    第 一 章 總則

    第 1 條
    為發展對外貿易,健全貿易秩序,以增進國家之經濟利益,本自由化、國際化精神,公平及互惠原則,制定本法。本法未規定者,適用其他法律之規定。

    第 2 條
    本法所稱貿易,指貨品之輸出入行為及有關事項。
    前項貨品,包括附屬其上之商標權、專利權、著作權及其他已立法保護之智慧財產權。

    第 3 條
    本法所稱出進口人,係指依本法經登記經營貿易業務之出進口廠商,或非以輸出入為目的辦理特定項目貨品之輸出入者。

    第 4 條
    本法之主管機關為經濟部。
    本法規定事項,涉及其他部會或機關之職掌者,由主管機關會商有關機關辦理之。

    第 5 條
    基於國家安全之目的,主管機關得會同有關機關報請行政院核定禁止或管制與特定國家或地區之貿易。但應於發布之日起一個月內送請立法院追認。

    第 6 條
    有下列各款情形之一者,主管機關得暫停特定國家或地區或特定貨品之輸出入或採取其他必要措施:
    一、天災、事變或戰爭發生時。
    二、危害國家安全或對公共安全之保障有妨害時。
    三、國內或國際市場特定物資有嚴重匱乏或其價格有劇烈波動時。
    四、國際收支發生嚴重失衡或有嚴重失衡之虞時。
    五、國際條約、協定、聯合國決議或國際合作需要時。
    六、外國以違反國際協定或違反公平互惠原則之措施,妨礙我國輸出入時。
    前項第一款至第四款或第六款之適用,以對我國經濟貿易之正常發展有不利影響或不利影響之虞者為限。
    主管機關依第一項第四款或第六款暫停輸出入或採行其他必要措施前,應循諮商或談判途徑解決貿易爭端。
    主管機關採取暫停輸出入或其他必要措施者,於原因消失時,應即解除之。
    前條追認規定於本條適用之。

    第 7 條
    主管機關或經行政院指定之機關,得就有關對外貿易事務與外國談判及簽署協定、協議。其所為談判事項涉及其他機關者,應事先協調。
    民間機構或團體經主管機關授權者,得代表政府就有關對外貿易事務與外國談判及簽署協議。其協議事項,應報請主管機關核定。
    對外貿易談判所簽署之協定或協議,除屬行政裁量權者外,應報請行政院核轉立法院議決。
    協定或協議之內容涉及現行法律之修改或應另以法律定之者,需經完成立法程序,始生效力。

    第 8 條
    有關經濟貿易事務與外國談判及簽署協定或協議前,主管機關或行政院指定之機關得視需要會同立法院及相關部會或機關舉辦公聽會或徵詢學者專家及相關業者之意見。

    第 二 章 貿易管理及進口救濟

    第 9 條
    公司、商號經經濟部國際貿易局登記為出進口廠商者,得經營輸出入業務。
    公司、商號申請登記為出進口廠商前,應先向經濟部國際貿易局申請預查公司、商號之英文名稱;預查之英文名稱經核准者,保留期間為六個月。
    出進口廠商經經濟部國際貿易局撤銷或廢止出進口廠商登記者,自撤銷或廢止日起,二年內不得重新申請登記。
    出進口廠商歇業、解散或經有關主管機關撤銷或廢止依相關法律所為之登記者,經濟部國際貿易局得註銷其出進口廠商登記。
    出進口廠商申請登記之條件、程序、變更、撤銷、廢止、英文名稱使用及其他應遵行事項之辦法,由主管機關定之。

    第 9-1 條
    出進口廠商前一年之出進口實績達一定標準者,得予表揚;其表揚辦法,由主管機關定之。

    第 10 條
    非以輸出入為目的之法人、團體或個人,得依經濟部國際貿易局規定,辦理特定項目貨品之輸出入。
    前項法人、團體依其設立目的有辦理貨品輸出入需要者,得準用第九條規定辦理登記;其準用範圍,於依第九條第五項所定辦法中定之。

    第 11 條
    貨品應准許自由輸出入。但因國際條約、貿易協定或基於國防、治安、文化、衛生、環境與生態保護或政策需要,得予限制。
    前項限制輸出入之貨品名稱及輸出入有關規定,由主管機關會商有關機關後公告之。

    第 12 條
    軍事機關輸出入貨品,由經濟部會同國防部訂定辦法管理之,並列入輸出入統計。

    第 13 條
    為確保國家安全,履行國際合作及協定,加強管理戰略性高科技貨品之輸出入及流向,以利引進高科技貨品之需要,其輸出入應符合下列規定:
    一、非經許可,不得輸出。
    二、經核發輸入證明文件者,非經許可,不得變更進口人或轉往第三國家 、地區。
    三、應據實申報用途及最終使用人,非經許可,不得擅自變更。
    輸往管制地區之特定戰略性高科技貨品,非經許可,不得經由我國通商口岸過境、轉口或進儲保稅倉庫、物流中心及自由貿易港區。
    前二項貨品之種類、管制地區,由主管機關公告,並刊登政府公報及主管機關所屬網站,免費供民眾閱覽。
    違反第二項規定之特定戰略性高科技貨品,主管機關得予扣留,並依本法或相關法律裁處。除已依法裁處沒入者外,主管機關應予退運。
    前項之扣留,主管機關得委託海關執行之。
    第一項及第二項許可之申請條件與程序、輸出入、過境、轉口或進儲保稅倉庫、物流中心、自由貿易港區之管理、輸出入用途與最終使用人之申報、變更與限制、貨品流向與用途之稽查及其他應遵行事項之辦法,由主管機關定之。

    第 13-1 條
    瀕臨絕種動植物及其產製品,非經主管機關許可,不得輸出;未經取得出口國之許可文件,不得輸入。
    前項瀕臨絕種動物及其產製品,屬野生動物保育法公告之保育類野生動物及其產製品者,於申請輸出許可或輸入前,應先依野生動物保育法規定,申請中央目的事業主管機關同意。
    第一項瀕臨絕種動植物之物種,由主管機關公告,並刊登政府公報及主管機關所屬網站,免費供民眾閱覽。
    第一項許可之申請資格、條件與程序、許可之撤銷與廢止、輸出入之管理及其他應遵行事項之辦法,由主管機關定之。

    第 14 條
    左列事項,經濟部國際貿易局得委託金融機構、同業公會或法人辦理之:
    一、貨品輸出入許可證核發事項。
    二、貨品輸出入配額管理事項。
    三、其他有關貨品輸出入審查、登記事項。
    金融機構、同業公會或法人辦理前項之受託業務,應受經濟部國際貿易局監督。並於必要時,赴立法院備詢。其工作人員就其辦理受託事項,以執行公務論,分別負其責任。

    第 15 條
    出進口人輸出入貨品經核發輸出入許可證者,應依許可證內容辦理輸出入。
    貨品輸出入許可證之核發、更改與有效期限、產地標示、商標申報、來源識別或來源識別碼、貨品附有著作授權文件之核驗及其他應遵行事項之辦法,由主管機關定之。

    第 15-1 條
    出進口人辦理輸出入,其出進口文件之申請或提出,得採與海關、經濟部國際貿易局或其委託辦理簽證機構電腦連線或電子資料傳輸方式辦理。
    前項申請電腦連線或電子資料傳輸之出進口人資格、適用電子簽證範圍、申請表格及其他有關電子簽證作業應遵行事項之辦法,由主管機關或由其會同有關機關依各項貨品之管理需要,分別定之。

    第 16 條
    因貿易談判之需要或履行協定、協議,經濟部國際貿易局得對貨品之輸出入數量,採取無償或有償配額或其他因應措施。
    前項輸出入配額措施,國際經貿組織規範、協定、協議、貿易談判承諾事項或法令另有規定者,依其規定;未規定者,應公開標售。
    第一項所稱有償配額,指由經濟部國際貿易局與有關機關協商後公告,以公開標售或依一定費率收取配額管理費之有償方式處理配額者。
    出進口人輸出入受配額限制之貨品,不得有下列行為:
    一、偽造、變造配額有關文件或使用該文件。
    二、違規轉口。
    三、規避稽查或未依規定保存相關生產資料或文件。
    四、不當利用配額,致破壞貿易秩序或違反對外協定或協議。
    五、逃避配額管制。
    六、未依海外加工核准事項辦理。
    七、利用配額有申報不實情事。
    八、其他妨害配額管理之不當行為。
    輸出入配額,不得作為質權或強制執行之標的。除特定貨品法令另有規定外,無償配額不得轉讓。
    輸出入配額之分配方式、程序、數量限制、利用期限、資料保存期限、採有償配額之收費費率與繳費期限、受配出進口人之義務及其有關配額處理事項之辦法,由主管機關依各項貨品之管理需要分別定之。

    第 17 條
    出進口人不得有下列行為:
    一、侵害我國或他國依法保護之智慧財產權。
    二、未依規定標示來源識別、產地或標示不實。
    三、未依規定申報來源識別碼、商標或申報不實。
    四、使用不實之輸出入許可證或相關貿易許可、證明文件。
    五、未依誠實及信用方法履行交易契約。
    六、以不正當方法擾亂貿易秩序。
    七、其他有損害我國商譽或產生貿易障礙之行為。

    第 18 條
    貨品因輸入增加,致國內生產相同或直接競爭產品之產業,遭受嚴重損害或有嚴重損害之虞者,有關主管機關、該產業或其所屬公會、工會或相關團體,得向主管機關申請產業受害之調查及進口救濟。
    經濟部為受理受害產業之調查,應組織貿易調查委員會;其組織規程,由經濟部另定之。
    第一項進口救濟案件之處理辦法,由經濟部會同有關機關定之。
    主管機關對貨品進口救濟案件實施進口救濟措施者,期滿後二年內不得再實施進口救濟措施;其救濟措施期間超過二年者,從其期間。
    符合下列規定情形之一者,主管機關於必要時,得對同一貨品再實施一百八十日以內之進口救濟措施,不受前項規定之限制:
    一、原救濟措施在一百八十日以內。
    二、原救濟措施自實施之日起已逾一年。
    三、再實施進口救濟措施之日前五年內,未對同一貨品採行超過二次之進口救濟措施。
    主管機關依第三項或前項規定對貨品進口救濟案件為產業受害不成立或產業受害成立而不予救濟之決定後一年內,不得就該案件再受理申請。但有正當理由者,不在此限。

    第 19 條
    外國以補貼或傾銷方式輸出貨品至我國,對我國競爭產品造成實質損害、有實質損害之虞或對其產業之建立有實質阻礙,經經濟部調查損害成立者,財政部得依法課徵平衡稅或反傾銷稅。

    第 20 條
    主管機關為拓展貿易,得補助法人、團體或商號辦理推廣貿易業務;其受補助對象之資格限制、申請程序、補助標準、考核方式及其他應遵行事項之辦法,由主管機關定之。
    主管機關為拓展臺灣製造重要產品,於參展廠商及產品達一定規模時,應於其他國家主要貿易展覽場、館,設置臺灣產品館(區),以協助拓展貿易。
    主管機關為拓展臺灣精品形象,得於國內適當館、區,設置臺灣精品館(區),以協助廠商拓展貿易。

    第 20-1 條
    受外國政府委託在我國執行裝運前檢驗者,其檢驗業務應受主管機關監督。
    世界貿易組織裝運前檢驗協定爭端解決小組所為之決定,有拘束裝運前檢驗機構及出口人之效力。
    裝運前檢驗監督管理辦法,由經濟部定之。

    第 20-2 條
    經濟部國際貿易局得應出口人輸出貨品之需要,簽發原產地證明書或加工證明書,並得收取費用。必要時,得委託其他機關、財團法人、工業團體、商業團體或農會、漁會、省級以上之農業合作社及省級以上之農產品產銷協會辦理之。
    工業團體、商業團體或農會、漁會、省級以上之農業合作社及省級以上之農產品產銷協會對於出口貨品亦得簽發原產地證明書或加工證明書。但為履行國際條約、協定及國際組織規範或應外國政府要求之特定原產地證明書,且經經濟部國際貿易局公告者,未經該局核准,不得簽發。
    簽發原產地證明書或加工證明書,不得有下列行為:
    一、未依規定之格式、程序或收費數額簽發。
    二、未經核准簽發前項但書之特定原產地證明書。
    三、未依規定保存文件。
    四、未保守出口人之營業秘密。
    五、其他有損害我國商譽或擾亂貿易秩序之行為。
    原產地證明書及加工證明書之格式、原產地認定基準、加工證明書核發基準、第一項委託及終止委託之條件、第二項辦理簽發與核准簽發之條件、申請時應檢附之文件、簽發程序、收費數額、文件保存期限及其他應遵行事項之辦法,由主管機關定之。

    第 20-3 條
    依國際條約、協定、協議及國際組織規範,因輸出入貨品之需要,符合主管機關所定之資格者,得自行簽具原產地聲明書。
    自行簽具原產地聲明書,不得有下列行為:
    一、違反原產地認定基準或為不實之原產地聲明。
    二、未依規定保存原產地聲明書相關文件。
    經濟部國際貿易局得要求原產地聲明書簽具者、出進口人或生產者提供相關產製資料,或通知其到場說明;必要時,得會同相關機關及技術專家進行原產地調查,並得視需要委託其他機關或團體辦理之。
    原產地聲明書簽具者、出進口人或生產者對於前項調查,不得規避、妨礙或拒絕。
    第一項自行簽具原產地聲明書之資格、原產地聲明書之格式、項目及相關文件保存期限、原產地調查、填載錯誤之通知,及其他依國際條約、協定、協議及國際組織規範應遵行事項,由主管機關公告之。

    第 三 章 貿易推廣與輔導

    第 21 條
    為拓展貿易,因應貿易情勢,支援貿易活動,主管機關得設立推廣貿易基金,就出進口人輸出入之貨品,由海關統一收取最高不超過輸出入貨品價格萬分之四‧二五之推廣貿易服務費。但因國際條約、協定、慣例或其他特定原因者,得予免收。
    推廣貿易服務費之實際收取比率及免收項目範圍,由主管機關擬訂,報請行政院核定。
    第一項基金之運用,應設置推廣貿易基金管理委員會,其委員應包括出進口人代表,且不得少於四分之一。
    推廣貿易基金之收支、保管及運用辦法,由行政院定之。

    第 21-1 條
    依前條第一項收取推廣貿易服務費,應依左列規定辦理:
    一、輸出貨品,以離岸價格為準。
    二、輸入貨品,以關稅完稅價格為準。
    三、輸入貨品,以修理費、裝配費、加工費、租賃費或使用費核估其完稅價格者,以所核估之完稅價格為準。

    第 21-2 條
    左列輸出入貨品,得向海關申請退還已繳納或溢繳之推廣貿易服務費:
    一、輸出入貨品在通關程序中,因故退關或退運出口者。
    二、因誤寫、誤算、誤收等情形致溢收者。
    三、出口人於貨品放行後,依法令規定准予修改報單出口貨價者。
    前項應予退還之金額未逾新臺幣一百元者,不予退還。

    第 22 條
    主管機關應協助出進口廠商,主動透過與外國諮商或談判,排除其在外國市場遭遇之不公平貿易障礙。

    第 23 條
    為因應貿易推廣之需要,行政院得指定有關機關推動輸出保險、出進口融資、航運發展及其他配合輔導措施。

    第 24 條
    經濟部國際貿易局因管理需要,得通知出進口人提供其業務上有關之文件或資料,必要時並得派員檢查之,出進口人不得拒絕;檢查時檢查人應出示執行職務之證明文件,其未出示者,被檢查者得拒絕之。

    第 25 條
    業務上知悉或持有他人貿易文件或資料足以妨礙他人商業利益者,除供公務上使用外,應保守秘密。

    第 26 條
    出進口人應本誠信原則,利用仲裁、調解或和解程序,積極處理貿易糾紛。
    主管機關應積極推動國際貿易爭議之仲裁制度。

    第 四 章 罰則

    第 27 條

    輸出入戰略性高科技貨品有下列情形之一者,處五年以下有期徒刑、拘役或科或併科新臺幣一百五十萬元以下罰金:
    一、未經許可,輸往管制地區。
    二、經核發輸入證明文件後,未經許可,於輸入前轉往管制地區。
    三、輸入後,未經許可,擅自變更原申報用途或最終使用人,供作生產、發展核子、生化、飛彈等軍事武器之用。
    法人之代表人、法人或自然人之代理人、受雇人或其他從業人員,其執行業務犯前項之罪者,除處罰其行為人外,對該法人或自然人亦科以前項之罰金。

    第 27-1 條
    有前條第一項各款所定情形之一者,由經濟部國際貿易局停止其一個月以上一年以下輸出、輸入或輸出入貨品或撤銷其出進口廠商登記。

    第 27-2 條
    輸出入戰略性高科技貨品有下列情形之一者,經濟部國際貿易局得處新臺幣三萬元以上三十萬元以下罰鍰、停止其一個月以上一年以下輸出、輸入或輸出入貨品或廢止其出進口廠商登記:
    一、未經許可,輸往管制地區以外地區。
    二、經核發輸入證明文件後,未經許可,變更進口人或轉往管制地區以外之第三國家、地區。
    三、輸入後,未經許可,擅自變更原申報用途或最終使用人,而非供作生產、發展核子、生化、飛彈等軍事武器之用。
    違反第十三條第二項規定之特定戰略性高科技貨品,主管機關得予以沒入。

    第 28 條
    出進口人有下列情形之一者,經濟部國際貿易局得予以警告、處新臺幣三萬元以上三十萬元以下罰鍰或停止其一個月以上一年以下輸出、輸入或輸出入貨品:
    一、違反第五條規定,與禁止或管制國家或地區為貿易行為。
    二、違反第六條第一項規定之暫停貨品輸出入行為或其他必要措施。
    三、違反第十一條第二項限制輸出入貨品之規定。
    四、違反第十三條之一第一項規定,未經許可輸出或未經取得出口國之許可文件輸入。
    五、違反第十五條第一項規定,未依輸出入許可證內容辦理輸出入。
    六、有第十七條各款所定禁止行為之一。
    七、違反第二十四條規定,拒絕提供文件、資料或檢查。
    八、違反第二十五條規定,妨害商業利益。
    有前項第一款至第六款規定情形之一,其情節重大者,經濟部國際貿易局除得依前項規定處罰外,並得廢止其出進口廠商登記。
    第二十條之二第二項之工業團體、商業團體或農會、漁會、省級以上之農業合作社及省級以上之農產品產銷協會違反同條第三項規定者,經濟部國際貿易局得予以警告或處新臺幣三萬元以上三十萬元以下罰鍰,其情節重大者,並得停止其一個月以上一年以下簽發原產地證明書或加工證明書。
    違反第二十條之三第二項及第四項規定者,由經濟部國際貿易局處新臺幣五十萬元以上三百萬元以下罰鍰,其情節重大者,處貨價三倍之罰鍰,並得停止其一個月以上一年以下簽具原產地聲明書之資格。

    第 29 條
    出進口人有第十六條第四項第一款至第五款規定情形之一者,經濟部國際貿易局得視情節輕重,處新臺幣六萬元以上三十萬元以下罰鍰、收回配額或停止該項貨品三個月以上六個月以下輸出、輸入或輸出入,並得取銷實績、停止三個月以上六個月以下申請配額資格或廢止其出進口廠商登記。
    出進口人有第十六條第四項第六款至第八款規定情形之一者,經濟部國際貿易局得予以警告、處新臺幣三萬元以上十五萬元以下罰鍰、收回配額或停止該項貨品一個月以上三個月以下輸出、輸入或輸出入,並得取銷實績或停止一個月以上三個月以下申請配額資格。
    為防止涉嫌違規出進口人規避處分,在稽查期間,經濟部國際貿易局得對其所持配額予以全部或部分暫停讓出或凍結使用。

    第 30 條
    出進口人有下列情形之一者,經濟部國際貿易局得停止其輸出入貨品。但停止原因消失時,應即回復之:
    一、輸出入貨品侵害我國或他國之智慧財產權,有具體事證。
    二、未依第二十一條第一項規定繳納推廣貿易服務費。
    三、自行停業或他遷不明。
    因前項第一款情形而停止輸出入貨品之期間,不得超過一年。

    第 31 條
    依第二十七條之一、第二十七條之二第一項或第二十八條至第三十條規定受停止輸出入貨品之出進口人,其在受處分前已成立之交易行為,經經濟部國際貿易局查明屬實者,仍得辦理該交易行為貨品之輸出入。

    第 32 條
    依第二十七條之一、第二十七條之二第一項或第二十八條至第三十條規定受處分者,得向經濟部國際貿易局聲明異議,要求重審,經濟部國際貿易局應於收到異議書之次日起二十日內決定之;其異議處理程序及辦法,由經濟部定之。
    對前項異議重審結果不服者,得依法提起訴願及行政訴訟。

    第 33 條
    (刪除)

    第 五 章 附則

    第 34 條
    (刪除)

    第 35 條
    同業公會或法人之年度經費,由推廣貿易基金補助半數以上者,其人事及經費,應受經濟部之輔導監督,並於必要時,赴立法院備詢之。

    第 36 條
    本法施行細則,由主管機關定之。

    第 37 條
    本法自公布日施行。但第二十一條有關推廣貿易服務費收取,自八十二年七月一日施行。
    本法修正條文,除中華民國八十六年五月七日修正公布之第六條、第十八條及第二十條之一之施行日期由行政院定之外,自公布日施行。

  • Foreign Trade Act

    Amended Date 2013.12.11

    Chapter 1 General Principles

    Article 1
    This Act is enacted for the purposes of expanding foreign trade and maintaining a sound trade order so as to enhance the economic benefits of this country in the spirit of liberalization and internationalization and on the principles of fairness and reciprocity. For matters not provided herein, other applicable laws shall govern.

    Article 2
    The term “foreign trade” in this Act refers to the action of exporting/importing goods and related activities.
    The term “goods” referred to in the preceding paragraph includes the following rights attached thereto: trademarks, patent rights, copyrights, and any other intellectual property rights protected by the laws enacted.

    Article 3
    The term “exporter/importer “as used herein shall mean a firm registered in accordance with this Act to engage in export/import trade or a firm though not engaging in export/import trade as its regular business but exporting or importing specific goods.

    Article 4
    The competent authority referred to in this Act shall be the Ministry of Economic Affairs (MOEA).
    Any matter provided herein involving the competence of other ministries, commissions or government authorities shall be handled by the competent authority in consultation with the authorities concerned.

    Article 5
    For the purpose of safeguarding national security, the competent authority may, in conjunction with the appropriate government authority or authorities, propose to the Executive Yuan for an approval to the ban and control of trading activities with specific countries or territories provided that such prohibition or control shall be submitted to the Legislative Yuan within one (1)month from the date of publication thereof for its ratification.

    Article 6
    Under any of the following circumstances, the competent authority may temporarily suspend import from or export to specific countries or territories or import/export of specific goods or take any other necessary measures:
    1.When any natural disaster, incident, or war occurs;
    2.When national security is endangered or protection of public safety is hindered;
    3.When the domestic or international market suffers a serious shortage of a specific material or the price thereof drastically fluctuates;
    4.When serious imbalance is caused or threatened in international payments;
    5.When any international treaty, agreement, United Nations resolution or international cooperation calls for it; or
    6.When a foreign country impedes import/export with measures violating international agreements or principles of fairness and reciprocity.
    Application of subparagraphs 1 through 4 or subparagraph 6 of the preceding paragraph shall be limited only to circumstances when there is an adverse impact or a threat thereof upon the normal development of the economy and trade of this country.
    Before suspending import/export or taking any other necessary measures pursuant to subparagraph 4 or 6 of paragraph 1 above, the competent authority shall try to settle trade disputes through consultation or negotiation.
    Suspension of import/export enforced or other necessary measures taken by the competent authority shall be lifted when causes thereof cease to exist.
    The ratification requirement provided for in the preceding Article shall also be applicable for the purpose of this Article.

    Article 7
    The competent authority or another government agency designated by the Executive Yuan may negotiate and enter into pacts and/or agreements with foreign countries in respect of external trade affairs and shall consult and coordinate with other government agencies first if such other government agencies are involved in matters to be negotiated.
    A private organization or body authorized by the competent authority may negotiate and enter into agreements with foreign countries on behalf of the government in respect of external trade affairs and shall report the matters contemplated in the agreements to the competent authority for approval.
    Pacts of agreements concluded as a result of foreign trade negotiations, unless within the scope of the administrative discretion power of the signing authority or organization, shall be submitted to the Executive Yuan for forwarding to the Legislative Yuan for discussion and decision.
    A pact or an agreement with contents involving amendment of any existing law or enactment of a new law shall become effective only after completion of legislative procedures.

    Article 8
    Before negotiating and concluding any pact or agreement with a foreign country in respect of economic and trade affairs, the competent authority or a government agency designated by the Executive Yuan may, if necessary and in conjunction with the Legislative Yuan and the appropriate ministries, commissions or government agencies, hold public hearings or solicit opinions from experts, scholars, and enterprises concerned.

    Chapter 2 Regulation of Trade and Import Relief

    Article 9
    A corporation or business firm registered with the Bureau of Foreign Trade(BOFT)as an exporter/importer may engage in export/import business.
    A corporation or business firm intending to apply for registration as an exporter/importer shall first apply to the BOFT for approval of its proposed English name. The proposed English name, upon approval, will be reserved for a period of six (6) months.
    An exporter/importer, whose registration has been revoked or nullified by the BOFT, shall not reregister within two years starting from the date of revocation or nullification.
    For an exporter/importer which has closed, dissolved or whose registration has been revoked or nullified by the relevant competent authority in accordance with relevant laws, the BOFT may cancel its registration.
    Regulations governing the terms and procedures for exporter/importer registration applications, as well as changes to, revocations and nullifications of, or the English name of exporter/importer for registrations and all other related matters required for compliance shall be prescribed by the competent authority.

    Article 9-1
    An exporter/importer whose export/import performance in the preceding year has reached a certain prescribed amount may be commended. Regulation of the commendation shall be prescribed by the competent authority.

    Article 10
    Any juristic person, organization, or individual not operating export/import as its (his/her) regular business, may export/import specific goods in accordance with the regulations stipulated by the BOFT.

    Article 11
    Export/import of goods shall be liberalized provided, however, that restriction thereof may be imposed by reason of the requirements of international treaty, trade agreement, national defense, social security, culture, hygiene, and environmental/ecological protection, or policy.
    Nomenclatures of goods subject to export/import restriction under the preceding paragraph and regulations governing export/import of such goods shall be announced in public by the competent authority after consulting with government agencies concerned.

    Article 12
    Export/import of goods by military organizations shall be effected in accordance with regulations separately enacted by the Ministry of Economic Affairs in conjunction with the Ministry of National Defense and shall be included in the export/import statistics.

    Article 13
    To ensure national security, fulfill international cooperation and agreements, enhance regulation of exportation/importation and flow of strategic high-tech goods, so as to facilitate the need of introducing high-tech goods, the exportation/importation of such goods shall comply with the following provisions:
    1. No exportation is allowed unless otherwise authorized;
    2. Where import permits are granted, no change of the importer or transfer to any third country or region is allowed unless otherwise authorized;
    3. Intended use and end user shall be truthfully declared; no change is allowed unless otherwise authorized.
    Specific strategic high-tech goods transported to the restricted regions may not transit, transship or become stored in bonded warehouses, logistics centers and free ports via any commercial port of this country without authorization.
    For the types of goods and the regions restricted as referred to in the two preceding paragraphs, the competent authority shall render a public notice, publish a government bulletin and maintain a website free for public viewing.
    For specific strategic high-tech goods in breach of the provisions in Paragraph 2, the competent authority may detain such goods in accordance with this act or relevant acts. Besides confiscation, the competent authority shall return shipment of such goods.
    For detainment of aforementioned goods, Customs officials are entrusted with enforcement by the competent authority.
    The application requirements and procedures, the regulations governing exportation/importation, transit, transshipment or storage in bonded warehouses, logistics centers and free ports, the declaration, changes and restriction of the export/import use and end user and the investigation of destinations and use of goods, and any other matters required for compliance, as referred to in Paragraphs 1 and 2 of this Article, shall be prescribed by the competent authority.

    Article 13-1
    Exportation of endangered species of wild fauna and flora, and products thereof, is not allowed without authorization by the competent authority. No importation is allowed without submitting an export permit issued by the exporting country.
    Endangered species of wild fauna and flora, and products thereof, are governed by the Wildlife Conservation Law (including wildlife bred or raised in captivity that have been announced as governed by the Wildlife Conservation Law), and require authorized documentation issued by the national principal authority prior to importation or exportation.
    The competent authority shall post a public notification and publish in a government bulletin and maintain a website free for public viewing those endangered species of wild fauna and flora, as referred to in Paragraph 1 of this Article.
    Permit application requirements and procedures, cancellations, re-issues, regulations for import /export, and any other matters required for compliance, as referred to in Paragraph 1 of this Article, shall be prescribed by the competent authority.

    Article 14
    The BOFT may entrust the following matters to financial institutions, business associations, or juristic persons:
    1.Issuance of export/import permits for goods;
    2.Administration of export/import quotas for goods;
    3.Other matters relating to examination and registration of export/import of goods.
    Any financial institution, business association, or juristic person administering the matters entrusted to it as set forth in the preceding paragraph shall subject itself to the supervision of the BOFT and, if necessary, shall be obliged to go to the Legislative Yuan to respond to interpellations. Performance of duties relating to the entrusted matters by its personnel shall be deemed as discharge of official duties, and the personnel concerned shall take responsibility for their acts respectively.

    Article 15
    To export/import goods for which exports/imports and export/import permits can be granted, the exporters/importers shall proceed as prescribed with the export/import permits.
    Regulations governing the issuance, amendments and valid periods of export/import permits, labels of origin, trademark declarations, source identification or source identification codes, inspection of authorized copyright documentation attached to goods and all other matters required for compliance shall be prescribed by the competent authority.

    Article 15-1
    To proceed with export/import, the exporter/importer may apply or address export/import documents through the computer or electronic data transmission among Customs, the BOFT or institutions entrusted by the BOFT relating to visa issuing matters.

    Article 16
    For the purposes of facilitating trade negotiations or fulfilling pacts and/or agreements, the BOFT may prescribe quotas either free or required premium for the quantity of export/import goods or other related measures.
    The measures for quotas as referred to in the preceding paragraph shall be prescribed pursuant to the requirements, pacts, agreements of international trade/economic organizations, the commitments derived from trade negotiations, or as provided for by laws and regulations, whichever are applicable; otherwise, the quotas shall be for public auction.
    The quotas required premium mentioned in Paragraph 1 refer to those announced through public notifications by the BOFT after consulting the relevant authorities and allocated through tendering procedures or distributed by charging a certain amount of administrative fees.
    Exporters/Importers of goods which are subject to quota restrictions may not engage in any of the following conduct:
    1.Forging or altering quota-related documents, or using forged or altered documents;
    2.Illegal transfer of exports/imports;
    3.Circumventing inspection or violating regulations that pertain to safeguarding relevant data or documents about means of production;
    4.Improper use of the quotas thus, causing disruption of trade order, or breach of pacts/agreements with other countries;
    5.Evading quota regulations;
    6.Failure to comply with overseas processing as certified;
    7.False declaration for the utilization of quotas; or
    8.Other improper acts obstructing quota regulations.
    Export/import quotas may not be pledged or subject to forcible implementation. Free quotas may not be transferred to others unless otherwise prescribed under the laws and regulations governing specific goods.
    The allocation methods, procedures, quantities, time limits for export/import quotas, time limits for retainment of data and documents, fees for quotas required premiums and payment deadlines, and any regulations governing quota disposal of exporters/importers shall be prescribed by the competent authority in accordance with the regulatory needs of each type of goods respectively.

    Article 17
    An exporter/importer shall not:
    1.Infringe on any intellectual property rights protected by laws of this country or other countries.
    2.Fail to or untruthfully label the source identification or the country of origin as required.
    3.Fail to or untruthfully declare the source identification code or trademarks.
    4.Use false export/import permits or false relevant trade permits/certificates.
    5.Fail to perform business contracts honestly or in good faith.
    6.Disturb trade order through undue means.
    7.Commit any other acts damaging the goodwill of this country or creating trade barriers.

    Article 18
    Where the increase in the import volume of goods causes or threatens to cause serious injury to the domestic industry which produces like or directly competitive products, the authority in charge of the said industry, its associations, labor union or related organizations may apply to the competent authority for investigation of the injury and for import relief.
    For investigating injuries to domestic industries, the MOEA shall co-ordinate with the International Trade Commission. The organization rules of the Commission shall be separately stipulated by the MOEA.
    Regulations governing the process of applications for import relief filed under Paragraph 1 of this Article shall be drafted by the MOEA in conjunction with government agencies concerned.
    In cases where relief measures have been implemented, the competent authority shall not impose relief measures for the same products within two years after the expiration of the original period of implementation. However, where the relief measures have been implemented for a period exceeding 2 years, the competent authority may not impose such measures for the same products for an equivalent period.
    Under any of the following circumstances, the competent authority may apply again, if necessary, the import relief measure to the import of the same product for a duration of 180 days or less, without being subject to the restrictions stipulated in the preceding paragraph of this Article:
    1. The duration of the original relief measure is 180 days or less;
    2. At least one year has elapsed since the date of implementation of the original relief measure;
    3. Such import relief measure has not been applied on the same product more than twice in the five-year period immediately preceding the date of implementation of the measure.
    The competent authority shall not accept any application for the same case again within one year from the determination by the competent authority for the import relief cases relating to products, according to paragraph 3 or the preceding paragraph of this Article, if the injury to the industry is not established or no relief measure is to be applied, provided, however, those with justifiable reasons are not subject to this limitation.

    Article 19
    In the event that a foreign country exports any goods to this country by way of subsidizing or dumping, thereby causing or threatening to cause substantial injury to domestically produced products competing with the said goods or creating substantial hindrance to the establishment of the domestic industry concerned, and where injury has been verified after investigation by the MOEA, the Ministry of Finance may impose, by law, countervailing or anti-dumping duties.

    Article 20
    For the purpose of expanding trade, the competent authority may subsidize a juristic person, a corporation or a business firm to promote trade. Regulations governing the qualifications, application procedures, subsidy standards, methods of evaluation and other matters required for compliance shall be prescribed by the competent authority.
    For the promotion of important products made in Taiwan, the competent authority should set up a Taiwan products pavilion (area) in the main trade exposition centers or halls of other countries when the participating exhibitors and products reach a certain scale, so as to assist in the expansion of trade.
    For the promotion of Taiwan’s image as a producer of excellent products, the competent authority may set up pavilions (areas) for the display of excellent Taiwanese products in appropriate local halls and areas in order to assist firms in expanding trade.
    Article 20-1
    Companies that are mandated by foreign governments to carry out preshipment inspection in the ROC shall have their inspection activities supervised by the competent authority.
    Decisions of the WTO Preshipment Inspection Agreement dispute settlement panel shall be binding on the preshipment inspection company and the exporter concerned.
    Regulations governing preshipment supervision shall be made by the Ministry of Economic Affairs.

    Article 20-2
    The BOFT may issue certificates of origin or certificates of processing, and collect fees as needed on the goods of exporters. When necessary, the BOFT may entrust other institutions, foundations, industrial organizations, business organizations or farmers’ associations, fishermens’ associations, provincial agricultural cooperatives, agricultural products and marketing associations with the aforementioned matters.
    The industrial organizations, business organizations or farmers’ associations, fishermens’ associations, provincial agricultural cooperatives, agricultural products and marketing associations may also issue certificates of origin or certificates of processing regarding the export of goods. But, in order to fulfill international treaties, agreements, and other international organization regulations, or based on specific certificates of origin required by foreign governments and announced through public notifications by the BOFT, the certificates herein shall not be issued unless they are approved by the BOFT.
    The following acts are not permitted while issuing certificates of origin or certificates of processing:
    1. Issuing certificates of origin without conforming to the form, procedures or the prescribed fees.
    2. Issuing specific certificates of origin as stipulated in Paragraph 2 without authorization.
    3. Not retaining documents according to the regulations.
    4. Divulging confidential business information of an exporter.
    5. Other conduct damaging the goodwill of this country or disturbing trade order.
    The format of the certificate of origin and certificate of processing, the approval standards for the origins and processing, the terms for entrustment or termination of entrustment in Paragraph 1, the qualifications for the above-mentioned organizations to issue certificates of origin and terms for issuing the certificates of origin in Paragraph 2, the documents to be attached to the application, the issuing procedures, prescribed fees, time limits for retaining documents and any other matters required for compliance shall be prescribed by the competent authority.

    Article 20-3
    A competent person designated by the competent authority may, in accordance with international treaties, agreements, and regulations of international organizations, sign declarations of origin as needed for exporting and importing goods.
    The following acts are not permitted while signing declarations of origin:
    1. Violating the origin critieria or signing inauthentic delcarations of origin.
    2. Not retaining documents pertaining to declarations of origin as required according to the regulations.
    The BOFT may request an exporter/importer, producer or other competent person who signs a declaration of origin to provide documents or information relating to the production process or may notify them to provide explanations on-site; if necessary, the BOFT may, together with relevant authorities and technical experts, conduct inspections on goods’ origin or, as needed, entrust other institutions or associations to conduct the inspections.
    No signatory of a declaration of origin, exporter/importer, or producer may circumvent, interfere with, or refuse such an inspection.
    The following notices shall be announced by the competent authority: the eligibility of a competent person to sign declarations of origin as described in Paragraph 1; the format, categories, and time limits for retaining documents relevant to declarations of origin; inspections on origin of goods; notifications of errors on declarations of origin; and other matters required for compliance with international treaties, agreements, arrangements, and regulations of international organizations.

    Chapter 3 Trade Promotion and Assistance

    Article 21
    In order to expand foreign trade, cope with the situations of foreign trade, and support trade activities, the competent authority may establish a trade promotion fund by collecting uniformly, through customs, a trade promotion service fee against the goods exported/imported by exporters/importers at a rate not more than 0.0425% of the price of the goods exported/imported, provided that the collection may be exempt from international treaties, pacts/agreements, practices or any other specific reasons.
    The actual rates of the trade promotion fee to be collected and the coverage of items to be exempt shall be proposed by the competent authority and submitted to the Executive Yuan for approval.
    For utilization of the fund set forth in Paragraph 1 of this Article, a trade promotion fund management committee shall be established, and no less than one fourth (1/4) of the members of the said committee shall be representatives of exporters and importers.
    The regulations governing the revenue/ expenditure, custody, and utilization of the trade promotion fund shall be prescribed by the Executive Yuan.

    Article 21-1
    Collection of trade promotion service fees under Paragraph 1 of the preceding Article shall be made under the following basis:
    1.Fees for exported goods shall be based on the FOB prices thereof.
    2.Fees for imported goods shall be based on the dutiable value thereof.
    In case the dutiable value of imported goods is estimated on the basis of costs for repair, assembly, process, lease, or use, the estimated value shall be the dutiable value, which shall in turn be the basis for the fee.

    Article 21-2
    In the following situations concerning exported/imported goods, an application may be filed with Customs for refund of paid or overpaid trade promotion service fee:
    1.The export/import goods are rejected for export or import during customs clearance procedures.
    2.The fee was overpaid due to misprinting, miscalculation, or false charges.
    3.The exporter, having its goods released by Customs, is allowed to modify export prices in accordance with laws.
    If the refundable amount is less than NT$100, no refund shall be made.

    Article 22
    The competent authority shall assist exporters/importers in eliminating unfair trade barriers they may face in foreign markets through initiative consultations or negotiations with foreign countries.

    Article 23
    In response to the needs of trade promotion, the Executive Yuan may designate government agencies concerned to carry out special programs for export insurance, export/import financing, development of shipping business and other facilitating measures.

    Article 24
    To meet administrative needs, the BOFT may request exporters/importers to provide documents or information related to their business operations and, if necessary, may conduct inspections thereof; no exporter/importer shall refuse such a request for inspection. However, when making any such inspection, the inspector shall produce the papers certifying his authority to perform official duties, otherwise the person to be inspected may refuse such inspection.

    Article 25
    A person who, in the course of performing duties, becomes aware or has possession of any trade documents or information of others, of which divulgence is sufficient to prejudice the business interests of others, shall keep the same as confidential information, unless using them for official purposes.

    Article 26
    An exporter/importer shall, in compliance with the principles of honesty and good-faith, actively resolve foreign trade disputes through arbitration, conciliation, or settlement procedures.
    The competent authority shall actively promote the establishment of an arbitration system for settling international trade disputes.

    Chapter 4 Penal Provisions

    Article 27
    Exportation/importation of strategic high-tech goods under any of the following circumstances, shall be punishable with imprisonment for not more than five (5) years, detention, or, in lieu of or in addition to, a fine of not more than NT$1,500,000:
    1.Where such goods are transported to restricted regions without authorization;
    2.Where, after import permits are granted, such goods are transferred to restricted regions without authorization prior to being imported;
    3.Where, after being imported, the use or end user of such imported goods are changed without authorization from the original declaration to the production or development of military weapons, such as nuclear or biochemical weapons, or ballistic missiles.
    Where the representative of a juristic person, the agent, employee or any other staff member of a juristic person or natural person, commits any of the crimes provided for in the preceding paragraph in his/her course of business, not only the perpetrator shall be punished as prescribed, the juristic person or natural person shall also be punished with the fine prescribed in the preceding paragraph.

    Article 27-1
    For any of the circumstances prescribed in each subparagraph of Paragraph 1 of the preceding article, the BOFT shall suspend the liable party from exporting, importing or exporting/importing goods for not less than one (1) month, but not more than one (1) year, or revoke the liable party’s exporter/importer registration.

    Article 27-2
    For exportation/importation of strategic high-tech goods under any of the following circumstances, the BOFT may impose an administrative fine of not less than NT$30,000, but not more than NT$300,000; or suspend the liable party from exporting, importing, or exporting/importing goods for not less than one (1) month, but not more than one (1) year; or abolish the liable party’s exporter/importer registration:
    1.Where such goods are transported to any region other than the restricted regions without authorization;
    2.Where, after import permits are granted, the importers are changed without authorization, or the said goods are transferred to any third country or region other than the restricted regions without authorization;
    3.Where, after being imported, the use or end user of such imported goods is changed without permission from the originally declared to the production or development of military weapons, such as nuclear or biochemical arms, or ballistic missiles.
    For specific strategic high-tech goods in breach of the provision of Paragraph 2 of Article 13, the competent authority may confiscate such goods.

    Article 28
    Should an exporter/importer do any of the following, the BOFT may issue a warning, impose an administrative fine of not less than NT$30,000 and not more than NT$300,000, or stop the exporter/importer from exporting, importing, or exporting/importing goods for not less than one (1) month and not more than one (1) year:
    1. Violating the provisions of Article 5 by trading with a country or territory with which trade is prohibited or restricted;
    2. Violating the temporary suspension of export/import goods or any other necessary measures as stipulated in Paragraph 1 of Article 6;
    3. Violating the regulations governing goods subject to export/import restriction as stipulated in Paragraph 2 of Article 11;
    4. Violating the provisions in Paragraph 1 of Article 13-1 by exporting without authorization and importing without submitting an export permit issued by the exporting country;
    5. Violating the provisions in Paragraph 1 of Article 15 for failure to proceed with exporting/importing as specified in the export/import permits;
    6. Committing any of acts prohibited in Article 17;
    7. Violating the provisions of Article 24 by refusing to provide documents or information, or refusing to accept inspection;
    8. Violating the provisions of Article 25 by prejudicing the business interests of others.
    With regard to a violation referred to in subparagraphs 1 through 6 of the preceding paragraph, the BOFT may in a serious case revoke the export/import registration of the exporter/importer in addition to the punishment provided for in the preceding paragraph.
    If an industrial association, business organization, farmers’ association, fishermen’s association, provincial agricultural cooperative, or agricultural product and marketing association as referred to in Paragraph 2 of Article 20-2 violates the regulation in Paragraph 3 of the same Article, the BOFT may either issue a warning or impose an administrative fine of not less than NT$30,000 and not more than NT$300,000. In a serious case, the BOFT may also stop the violator from signing and issuing declarations of export/import or certificates of processing for not less than one (1) month and not more than one (1) year.
    The BOFT may impose an administrative fine of not less than NT$500,000 and not more than NT$3,000,000 on a violator of the provisions of Paragraphs 2 and 4 of Article 20-3; in a serious case it may impose an administrative fine three (3) times as much as the value of the goods concerned and suspend the violator’s qualification to sign declarations of origin for not less than one (1) month and not more than one (1) year.

    Article 29
    Should an exporter/importer commit any of the violations as prescribed in subparagraphs 1 through 5 of Paragraph 4 of Article 16, the BOFT may impose an administrative fine of not less than NT$60,000, but not more than NT$300,000; reclaim the allocated quota; or suspend export, import or export/import of such goods for not less than three (3) months, but not more than six (6) months, and in addition, may cancel the record of achievement; suspend the eligibility for quota application; or abolish the export/import registration of such exporter/importer, whichever appropriate, and taking into account the seriousness of the violation.
    Should an exporter/importer commit any of the violations as prescribed in subparagraphs 6 through 8 of Paragraph 4 of Article 16, the BOFT may issue a warning or impose an administrative fine of not less than NT$30,000, but not more than NT$150,000; reclaim the allocated quota; or suspend export, import or export/import of such goods for not less than one (1) month, but not more than three (3) months, and in addition, may cancel the record of achievement, or suspend for not less than one(1) month, but not more than three (3) months the eligibility for quota application of such export/import.
    To prevent an exporter/importer suspected of violation from circumventing punishment, during the investigation of violation, the BOFT may provisionally suspend the assignment or freeze the utilization of allocated quota, either in whole or in part, of such exporter/importer.

    Article 30
    Should an exporter/importer commit any of the following violations, the BOFT may suspend the exporter/importer concerned from exporting/importing goods and the suspension shall cease once the cause is removed:
    1.The goods exported/imported are counterfeits or infringe upon the intellectual property rights protected by this country or any other country, as supported by concrete evidence;
    2.Failure to pay trade promotion fees as required in Paragraph 1 of Article 21.
    3.Cessation of business or move to unknown location.
    The period of suspension from exporting/importing goods due to the provisions prescribed in subparagraph 1 of the preceding paragraph may not exceed one (1) year.

    Article 31
    For an exporter/importer who is suspended from exporting/importing goods pursuant to the provisions of Article 27-1, Paragraph 1 of Article 27-2, or Articles 28 through 30, if such exporter/importer has any transaction established before the punishment, and the transaction is confirmed true by the BOFT, the exportation/importation of goods contemplated in the said transaction may still be effected.

    Article 32
    A person punished under the provisions of Article 27-1, Paragraph 1 of Article 27-2, or Articles 28 through 30 may file with the BOFT an objection and request re-examination. The BOFT shall make its decision within twenty (20) days from the day following the date of receipt of such written objection. The regulations governing the objection procedures shall be prescribed by the MOEA.
    In case of disagreement with the results of re-examination in respect of any objection referred to in the preceding paragraph, the objector may file an administrative appeal and bring the case to an administrative court in accordance with the law.

    Article 33
    Deleted

    Chapter 5 Supplementary Provisions

    Article 34
    Deleted

    Article 35
    Where more than half of the annual operating expense of a business association or a juristic person is subsidized by the trade promotion fund, matters relating to its personnel management and expenditures shall be subject to the guidance and supervision of the MOEA. In addition, the said association or juristic person shall be obligated to be present at the Legislative Yuan to respond to interpellation, when necessary.

    Article 36
    Enforcement of the rules of this Act shall be determined by the competent authority.

    Article 37
    This Act shall be implemented from the date of its promulgation. However, collection of the trade promotion service fee, as provided in Article 21, shall begin from July 1, 1993.
    The amendments of this Act, except for the amendments to Article 6, 18 and 20-1, shall be implemented from the date of its promulgation, which will be determined by the Executive Yuan.

  • 貿易法施行細則

    修正日期 2005 年 03 月 18 日

    第 1 條
    本細則依貿易法 (以下簡稱本法) 第三十六條規定訂定之。

    第 2 條
    本法所稱外國、他國或對手國,包含世界貿易組織所指之個別關稅領域。

    第 3 條
    主管機關依本法第六條規定所採取之暫停輸出入或其他必要措施,應於發布之同時報請行政院於發布之日起一個月內送請立法院追認。

    第 4 條
    主管機關依本法第六條對特定國家或地區或特定貨品所採取之必要措施,包括對輸出入貨品之數量、價格、品質、規格、付款方式及輸出入方法予以限制,並得洽請財政部依法課徵特別關稅。

    第 5 條
    本法第六條第一項第五款所稱國際條約或協定,第十一條第一項但書所稱國際條約或貿易協定,第十六條第一項、第二項所稱協定或協議及第二十條之二第二項但書所稱國際條約或協定,其範圍如左:
    一、我國與外國所簽訂之條約或協定。
    二、我國已參加或雖未參加而為一般國家承諾共同遵守之國際多邊組織所簽之公約或協定。

    第 6 條
    為拓展對外貿易關係,主管機關應舉辦或參與雙邊、多邊經貿合作會議,並得視經貿發展情況或需要,與特定國家或地區簽署有助於增進雙邊經貿關係之協定或協議。

    第 7 條
    依本法第五條對特定國家或地區所為之禁止或管制、第六條暫停貨品之輸出入或其他必要措施、第十一條第一項但書所為之限制、第十三條戰略性高科技貨品輸出入之管理、第十六條所採取無償或有償配額或其他因應措施及第十八條進口救濟措施,均應公告,並自公告日或指定之日起實施。

    第 8 條
    出進口人於前條公告日或指定之日前,有左列情事之一者,仍得辦理輸出入貨品:
    一、出進口人已取得輸出入許可證,並在許可有效期限內者。
    二、進口人已申請開出信用狀、匯出貨款或貨品自國外裝運輸入,具有證明文件者。
    三、出口人已接到國外銀行開來信用狀或預收貨款,具有證明文件者。
    前項第二款及第三款之證明文件,應載明貨品名稱及數量。

    第 8-1 條
    為依本法執行貿易管理,蒐集統計資料,經濟部國際貿易局得以海關進口稅則號別為分類架構,編訂輸出入貨品分類表。

    第 9 條
    (刪除)

    第 10 條
    輸出入貨品,依本法第十六條第一項規定採取無償或有償配額措施者,經濟部國際貿易局得採取左列方式處理:
    一、自行或會同有關機核配配額。
    二、委託金融機構、同業公會或法人管理。
    三、指定由公營貿易機構輸入標售。
    四、其他經主管機關核定之方式。

    第 11 條
    (刪除)

    第 12 條
    處理有償配額之所得,除經行政院核准者外,應繳交國庫。
    受託機構辦理配額管理所需經費,由經濟部國際貿易局編列預算支應。但處理配額之所得未繳交國庫者,不在此限。

    第 12-1 條
    本法第十六條第四項第二款所稱違規轉運,指輸出受配額限制之貨品,其原產地非屬我國,而申請利用我國配額輸往進口設限之國家或地區。所稱規避稽查,指出進口人未依本法第十六條第六項所定辦法之規定,保存相關生產資料、文件,或拒絕提供相關生產資料、文件,或拒絕檢查。
    本法第十六條第四項第五款所稱海外加工,指以原料或半成品在海外從事加工成受配額限制之貨品,復運進口利用我國配額出口,或利用我國配額逕由海外加工地出口。

    第 13 條
    本法第十七條第一款所稱他國,指與我國有多邊或雙邊保護智慧財產權之條約或協定之國家或地區。

    第 14 條
    主管機關依本法第十九條規定調查損害時,對於實質損害、有實質損害之虞或對其產業之建立有實質阻礙之認定,應與財政部依關稅法第六十七條、第六十八條課徵平衡稅或反傾銷稅時,對於關稅法第六十九條所稱實質損害或有實質損害之虞或實質延緩國內該項產業之建立所作之認定相同。

    第 15 條
    為推廣對外貿易,主管機關得自行或委託中華民國對外貿易發展協會或其他相關機構、法人或同業公會辦理左列事項:
    一、釐訂對特定國家或地區經貿擴展計畫。
    二、調查並排除外國對我國貿易障礙。
    三、協助因應外國對我國貿易指控案件。
    四、推動企業行銷輔導體系。
    五、推動優良產品識別體系。
    六、在特定國家或地區設立海外貿易據點。
    七、培訓貿易談判及推廣人才。
    八、舉辦或參加國際商品展示活動。
    九、表揚國內進出口或外商採購國產品績優廠商。
    一○、協助國內出進口廠商及旅居海外華商推廣貿易。
    一一、其他有助於推廣對外貿易之活動。

    第 16 條
    (刪除)

    第 17 條
    依本法第二十一條第一項規定應繳納之推廣貿易服務費,出進口人應自海關填發繳納證之日起十四日內繳納。
    海關收取前項推廣貿易服務費時,其屬進口貨品者,併入稅款繳納證與進口稅捐同時收取;其屬出口貨品者,於運輸工具結關開航後收取。

    第 18 條
    (刪除)

    第 19 條
    (刪除)

    第 20 條
    本法第二十九條第三項所稱凍結使用,指暫停配額轉讓、換類、臨時性配額之申請及利用配額之出口簽證。

    第 21 條
    依本法第三十條第一項第一款或第二款規定,應暫停或回復出進口人輸出入貨品者,經濟部國際貿易局得委託海關辦理。

    第 22 條
    加工出口區、科學工業園區、自由貿易港區或農業科技園區有關應由經濟部國際貿易局辦理之貿易事項,得委託各該管理處、局或管理機關辦理。

    第 23 條
    本細則自發布日施行。

  • Enforcement Rules of the Foreign Trade Act

    Amended Date 2005.03.18

    Article 1
    These Rules are enacted pursuant to Article 36 of the Foreign Trade Act (hereinafter referred to as the Act).

    Article 2
    The terms “foreign country”, “other country” and “counter-part country” as used in the Act include any separate customs territory designated under the World Trade Organization.

    Article 3
    The measure to temporarily suspend export/import or other necessary measures to be taken by the competent authority under Article 6 of the Act shall be reported to the Executive Yuan at the time of publication for forwarding to the Legislative Yuan within one month from the date of publication for approval.

    Article 4
    The necessary measures to be taken by the competent authority under Article 6 of the Act against any specific country or territory or any specific goods include restrictions on quantities, prices, qualities, specifications, payment methods, and ways of exportation or importation of the goods exported or imported and may also include a request on the Ministry of Finance to exercise its power of imposing special tariffs in accordance with applicable laws.

    Article 5
    The terms “international treaty” or “agreement” mentioned in subparagraph 5, Paragraph 1, Article 6; the Proviso in Paragraph 1, Article 11; Paragraphs 1 and 2, Article 16; and the Proviso in Item 2, Article 20.2 of the Act refer to:
    1. Any treaty or agreement signed by this country with any foreign country; and
    2. Any convention or agreement signed and approved under any multilateral organization in which this country is a participant; in case this country is not a participant therein, the convention or agreement mutually recognized and complied with by countries in general.

    Article 6

    To expand foreign trade relationship, the competent authority shall hold, or participate in, bilateral or multilateral economic and trade cooperation conferences and sign, based on economic and trade development situation or need, with specific countries or territories arrangements or agreements which are helpful to enhance bilateral economic and trade relationship.

    Article 7
    The ban and control against specific countries or territories under Article 5, the temporary suspension of export/import of goods or other necessary measures under Article 6, the restrictions provided in the proviso in Paragraph 1 of Article 11, the administration of export/import of strategic hi-tech goods provided in Article 13, the quotas with or without charges or other appropriate measures taken under Article 16, and the import relief provided in Article 18 of the Act shall all be announced by public notices and implemented from the date of publication or any other designated date.

    Article 8
    An exporter or importer may still export or import goods, if prior to the date of publication or the designated date stated in Article 7:
    1. The exporter or importer has already obtained an export or import permit which is still within valid period; or
    2. The importer has already applied for opening of an L/C and the L/C has been opened or payment for goods has already been remitted, or goods have already been shipped out from a foreign country for importation, as can be established by supporting documents; or
    3. The exporter has received an L/C opened by a bank in a foreign country or already collected payment for goods, as can be established by supporting documents.
    In respect of supporting documents of Item 2 and 3 of the proceeding paragraph, the nomenclature or quantity of goods shall be filled out.

    Article 8-1
    To manage trade and collect statistics under the Act, the Bureau of Foreign Trade (BOFT) of the MOEA may use the Customs Import Tariff Code as the classification framework to compile our Import and Export Commodity Classification schedule.

    Article 9
    (deleted)

    Article 10
    In respect of export/import of goods, if quotas with or without charges are required under Paragraph 1, Article 16 of the Act, BOFT may take any of the following actions:
    1. To issue and allocate quotas by itself or jointly with authorities concerned.
    2. To entrust financial institutions, trade associations, or juristic persons with the administration of quota.
    3. To designate a government operated trading organization to import such goods for resale through tendering procedures.
    4. To handle the matter in other manners designated or approved by the competent authority.

    Article 11
    (deleted)

    Article 12
    Proceeds received from the distribution of quotas with charge shall be turned to the Treasury unless otherwise approved by the Executive Yuan.
    Operational expenditures spent by organizations entrusted with quota administration shall be compensated by BOFT through its budgetary procedure except those spent on the administration of quota of which proceeds are not turned to the Treasury.

    Article 12-1
    Illegal transshipment as mentioned in subparagraph 2, Paragraph 4, Article 16 of the Act means that the origin of exporting products which are subject to quota restriction is not our country, but export to countries or areas where import restraints are enforced under the quota of our country. Evasion of investigation means that the exporter/importer, as required by the measures stipulated in Paragraph 6 of Article 16 of the Act, fails to keep the production materials and documentation or refuses either to submit the said materials and documentation or to cooperate in the investigation.
    Overseas processing as mentioned in subsection 5 of Paragraph 3 of Article 16 of the Act means that raw materials or semi-finished products are processed abroad into products which are subject to quota restriction, after which processing these products are re-imported into our country for re-export under the quota of our country, or the products are exported directly from the overseas processing places under the quota of our country.

    Article 13
    The term of “other countries” as used in subparagraph 1, Article 17 of the Act shall mean any country or territory which has a multilateral or bilateral protection treaty or agreement on intellectual property rights with this country.

    Article 14
    In an investigation of injuries by the competent authority under Article 19 of the Act, determination of substantial injury, threat of substantial injury, or substantial retardation to establishment of domestic industry concerned shall be based on the same criteria on which the Ministry of Finance determines to impose countervailing or anti dumping duties under Article 67 and Article 68 of the Customs Law as to whether there is substantial injury, threat of substantial injury, or substantial retardation of establishment of domestic industry concerned under Article 69 of the same Law.

    Article 15
    To promote foreign trade, the competent authority may handle by itself or entrust China External Trade Development Council, other relevant organizations, juristic persons, or trade associations with the following matters:
    1. To develop promotional plans for economic and trade matters with specific countries or territories.
    2. To investigate and remove foreign trade barriers to this country.
    3. To assist in responding to foreign complaints on trade matters against this country.
    4. To promote the assistance system of enterprise marketing.
    5. To promote the identification system of fine product.
    6. To establish presences for trade affairs in specific countries or territories.
    7. To train trade negotiation and promotion personnel.
    8. To hold or participate in international exhibitions.
    9. To praise in public local importers/exporters or foreign purchasers of local products for their excellent performance.
    10. To assist local exporters/importers and overseas Chinese firms in trade promotion.
    11. To increase other activities helpful to promotion of external trade.

    Article 16
    (deleted)

    Article 17
    The trade promotion service fee collectable under Paragraph 1, Article 21 of the Act shall be paid by concerned exporter/importer within fourteen days from the date of issuance of a payment request statement.
    In collection of the above said trade promotion service fee, the customs shall include the fee into duty request statement and collect it together with import duties if it is for goods imported or collect it after sailing of the shipping vessel. if it is for goods exported.

    Article 18
    (deleted)

    Article 19
    (deleted)

    Article 20

    The use freezing mentioned in Paragraph 3 of Article 29 of the Act means the suspension of assignment or exchange of quota, application for temporary quota, and export licensing of using quota.

    Article 21
    Pursuant to subparagraph 1 or 2, Paragraph 1, Article 30 of the Act, in respect of suspension or reinstating of the right of an exporter/importer, BOFT may entrust the customs to handle such cases.

    Article 22
    Trade affairs to be handled by BOFT in an Export Processing Zone or a Science-based Industrial Park or a Free Port or an Agricultural Technology Park may be entrusted to the administrative office of such Zone or Park or administrative authority.

    Article 23
    These Rules shall come into force from the date of promulgation.

  • 附件二
    適用於貨品貿易早期收穫產品的臨時原產地規則

    第一條 定義
    就本規則而言:
    關稅估價協定指作為「馬爾喀什設立世界貿易組織協定」組成部分之「一九九四年關稅暨貿易總協定第七條執行協定」。
    可互換材料指在商業上可互換之材料,其性質實質相同,僅憑目視無法加以區分。
    一般公認之會計原則指一方有關記錄收入、支出、成本、資產及負債、資訊揭露以及編製財務報表方面公認之實質上具有權威性之會計準則。上述準則包括普遍適用之概括性指引、詳細之標準、慣例及程序。
    材料指構成另一貨物之一部分或用於生產另一貨物之貨物,包括組成成分、零件、部件、組件及半組裝品。
    中性材料指在另一貨物之生產、測試或檢驗過程中使用,但本身不構成該貨物組成成分之貨品。
    非原產材料指除依據本規則規定具備原產資格之材料以外之其他材料。
    原產材料或原產貨物指依據本規則規定具備原產資格之材料或貨物。
    生產指獲得貨物之方法,包括但不限於種植、飼養、開採、收穫、捕撈、耕種、誘捕、狩獵、捕獲、採集、收集、養殖、提取、製造、加工或裝配。
    調和制度指世界海關組織編製之「國際商品統一分類制度」。
    節指調和制度使用之四位碼。
    目指調和制度使用之六位碼。

    第二條原產貨物
    除本規則另有規定外,符合下列情況之一之貨物應認定為原產於一方:
    (一)該貨物是依據本規則第三條之規定,在一方完全獲得;
    (二)該貨物完全是在一方或雙方,僅由原產材料生產;
    (三)該貨物是在一方或雙方使用非原產材料生產,符合第四條產品特定規則。

    第三條 完全獲得貨物
    依據本規則第二條(一)之規定,下列貨物應認定為在一方完全獲得:
    (一)在一方出生並飼養之活動物;
    (二)在一方從上述(一)所述活動物中獲得之產品;
    (三)在一方收穫、採摘或採集之植物或植物產品;
    (四)在一方狩獵、誘捕、捕撈、耕種、採集或捕獲獲得之貨物;
    (五)在一方採掘之礦物;
    (六)一方在相關之水域、海床或底土獲得之產品;
    (七)在一方註冊之加工船上,完全用上述(六)所述貨物加工、製造之貨物;
    (八)在一方加工過程中產生且僅用於原材料回收之廢碎料,或在一方消費後所收集且僅用於原材料回收之廢品;
    (九)在一方完全從上述(一)至(八)所述貨物獲得之貨物。

    第四條 產品特定原產地規則
    除本規則另有規定外,在一方或雙方使用非原產材料生產之貨物,應依據本規則附件規定之稅則號別變更、區域產值含量、加工工序標準或其他標準認定其原產資格。
    上述附件由雙方原產地規則磋商小組另行商定後實施。

    第五條稅則號別變更
    在適用本規則第四條所稱之稅則號別變更標準時,貨物生產過程中所使用之非原產材料,在一方或雙方經過生產後,均須發生本規則附件所規定之稅則號別變更。

    第六條 區域產值含量
    一、在適用本規則第四條所規定之區域產值含量(RVC)標準時,其區域產值含量應依據下列公式計算:
    FOB –VNM/RVC=FOBx 100%
    上述VNM指非原產材料之價格。該價格應以起岸價格(CIF)為基礎進行核定。
    二、本規則所述之離岸價格(FOB)及起岸價格(CIF)應依據「關稅估價協定」及一般公認會計原則進行核定。

    第七條 加工工序
    在適用本規則第四條所規定之加工工序標準時,貨物只有在一方或雙方經過本規則附件所規定之加工工序後,方能賦予原產資格。

    第八條 累積規則
    一方之原產材料在另一方構成另一貨物之組成部分時,該材料應視為原產於該另一方。

    第九條 微末加工
    一、本條所稱「簡單」指既不需要專業技能,也不需要專用之機器、儀器或設備即可進行加工或處理。
    二、對貨物之本質特性影響輕微之簡單加工或處理,無論是單獨或合併,均應認定為微末加工,不得賦予原產資格。其中包括但不限於:
    (一)為確保貨物在運輸或儲藏期間處於良好狀態而進行之處理,例如通風、乾燥、冷藏、冷凍、上油、塗抹防鏽漆、包覆保護層、加鹽或水溶液;
    (二)為便利托運而對貨物進行之拆解、組裝;
    (三)以銷售或展示為目的之包裝、拆包或重新包裝等處理;
    (四)動物屠宰、冷凍、分割、切片;
    (五)過濾、篩選、挑選、分類、分級、搭配(包括成套物品之組合)、縱切、彎曲、捲繞、展開等作業;
    (六)洗滌、清潔、除塵、去除氧化物、除油、去漆以及去除其他塗層;
    (七)簡單之上漆、磨光、削尖、研磨、切割、裝配或拆卸等作業;
    (八)裝瓶、裝罐、裝袋、裝箱、裝盒、固定於紙板或木板及其他類似之包裝工序;
    (九)在產品或其包裝上粘貼或印刷標誌、標籤、標識及其他類似之區別標記;
    (十)稀釋、溶解或簡單混合,未實質改變貨物本質者;
    (十一)除稻米以外之穀物之去殼、部分或完全之漂白、拋光及上光;
    (十二)食糖上色或形成糖塊之操作;
    (十三)紡織品之熨燙或壓平;
    (十四)水果、堅果及蔬菜之去皮、去核或去殼。

    第十條 微小含量
    貨物不符合本規則附件規定之稅則號別變更標準,但同時符合下列條件者,仍應視為原產貨物:
    一、對於不符合稅則號別變更之非原產材料,其依據第六條規定核定之價值不超過該貨物離岸價格之百分之十;
    二、該貨物符合其所適用之本規則所有其他規定。

    第十一條 可互換材料
    一、在認定貨物是否為原產貨物時,任何可互換材料應據實加以區分;或依據出口方一般公認會計原則承認之庫存管理方法擇一辦理。
    二、上述經擇定之庫存管理方法,應在其整個會計年度內,連續使用該方法對上述貨物或材料進行管理。

    第十二條 中性材料
    在認定貨物是否為原產貨物時,下列中性材料之原產地應不予考慮:
    (一)燃料、能源、催化劑及溶劑;
    (二)用於測試或檢驗貨物之設備、裝置及相關用品;
    (三)手套、眼鏡、鞋靴、衣服、安全設備及用品;
    (四)工具及模具;
    (五)用於維護設備和建築之備用零件及材料;
    (六)在貨物生產過程中使用,雖未構成該貨物組成成分,但能合理表明為該貨物生產過程一部分之其他貨物。

    第十三條 成套貨品
    調和制度解釋準則三規定之成套貨品,如果各組成貨品均原產於一方,則該成套貨品應認定為原產於該方;若部分組成貨品非原產於一方,依第六條規定所核定之非原產材料價格不超過該成套貨品離岸價格之百分之十,該成套貨品仍應認定為原產於該方。

    第十四條 包裝材料及容器
    一、對於應適用本規則附件所列稅則號別變更標準之貨物,如零售用包裝材料及容器與該貨物歸在同一稅號,則在認定該貨物之原產地時,零售用包裝材料及容器應不予考慮。但對於必須符合區域產值含量標準之貨物,在認定該貨物原產地時,零售用包裝材料及容器之價值應視實際情況認定為原產材料或非原產材料後予以核計。
    二、在認定貨物原產地時,用於貨物運輸之包裝材料及容器應不予考慮。

    第十五條 配件、備用零件及工具
    一、對於本規則附件規定之原產地所需稅則號別變更標準,在貨物進口時,貨物之配件、備用零件、工具、說明書及資訊資料等,與該貨物一併報關,並與該貨物歸入同一稅號,且不單獨開具發票,則在認定該貨物原產地時,上述配件、備用零件、工具、說明書及資訊資料等應不予考慮。
    二、對於必須符合區域產值含量標準之貨物,如配件、備用零件、工具、說明書及資訊資料等,與該貨物一併報關,且不單獨開具發票,則在計算該貨物之區域產值含量時,上述配件、備用零件、工具、說明書及資訊資料之價值應視實際情況認定為原產材料或非原產材料後予以核計。
    三、上述配件、備用零件、工具、說明書及資訊資料之數量及價值,應符合該貨物之慣例。
    第十六條 直接運輸
    一、申請適用優惠關稅待遇之一方原產貨物,應在雙方之間直接運輸。
    二、貨物運經雙方以外之一個或多個第三方,不論是否在第三方轉換運輸工具或臨時儲存,若同時符合下列條件,仍應視為在雙方之間直接運輸:
    (一)基於地理原因或運輸需要;
    (二)貨物在該第三方未發生貿易、商業或消費之情況;
    (三)除裝卸、重新包裝或使貨物保持良好狀態所需之處理外,貨物在該第三方未經任何其他處理。
    三、在本條第二款規定情形下,貨物在第三方臨時儲存之停留時間,自運抵該方之日起不得超過六十天,並且貨物在停留期間必須處於該第三方海關監管之下。
    四、對於本條第二款所述貨物,在貨物申報進口時,應提交中轉方海關出具之證明文件以及進口方海關認可之其他證明文件。

    第十七條 原產地相關行政程序
    執行本規則所需之行政程序由雙方原產地規則磋商小組另行商定後實施。