G/RO/LDC/N/TPKM/1/Rev.1  
 
 22 July 20 20 
(20-5037) Page: 1/4 
Committee on Rules of Origin  Original: English  
 
NOTIFICATION OF PREF ERENTIAL RULES OF OR IGIN FOR  
LEAST DEVELOPED COUN TRIES  
THE SEPARATE CUSTOMS TERRITORY OF TAIWAN , PENGHU , KINMEN AND MATSU 
Revision  
The following communication, dated 20 July 2020, is being circulated at the request of the delegation 
of The Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu.  
_______________  
 
 
The Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu hereby updates its 
notification in response to Paragraph 4.3 of the 2015 Ministerial Decision on preferential rules of 
origin for least developed countries (WT/L/917/Add.1).  
 
The updates include B. I. 1) List of Beneficiaries , III. 1) (b) Authority to be designated for issuance 
of certificate of origin  and IV. 1) Procedure for verification of proofs of origin.  
 
For ease of reference, the revised parts are in bold.  
 
The rest of the information remains as previously submitted in document G/RO/LDC/N/TPKM/1.  
 
A. BASIC INFORMATION  
 
1)  Notifying member  The Separate Customs Territory of Taiwan, Penghu, Kinmen 
and Matsu  
2)  Date of entering into force of 
Rules of origin and any 
substantive  modification thereof  Proclaimed on 30 September 1994, as amended on 
8 January  2002, 29 March 2004, and 17 January 2008, 
24 December  2010.  
3)  Date of expiration of Rules of 
origin if applicable  N/A 
4)  Title of the preferential scheme 
for which legislation on Rules of 
origin is applicable  The preferential tariff rates for LDCs are listed in column II of 
the Customs Import Tariff. 
5)  Authority(ies) granting the 
preferential treatment  Council of Agriculture  
Ministry of Economic Affairs  
Ministry of Finance  
6)  National authorities in charge of 
Rules of origin administration  
 The Customs Administration, Ministry of Finance is responsible 
for Rules of origin.  The Customs Administration can be 
contacted  at customs@customs.gov.tw  or via telephone 886 -
2-25505500 #2531  
 G/RO/LDC/N/TPKM/1/Rev.1  
 
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  B. INFORMATION ON RULES OF ORIGIN  
I.  BENEFICIARIES  
1) List of Beneficiaries  
 47 beneficiaries of the LDCs.  The list of beneficiaries can be 
found at: 
https://webfile.customs.gov.tw/Download.ash x?u=LzA
wMS9VcGxvYWQvMS9yZWxmaWxlLzgxNzkvNjQ4ODUvM
WZhYjljODMtODAzNC00MDBlLWEyMzgtMmQ4OWM0N2U
3ZDY1LnBkZg%3d%3d&n=5L2O5bqm6ZaL55m85ZyL5a
625riF5ZauLnBkZg%3d%3d  
2) Eligibility  Following the LDC s Criteria defined by Committee  for 
Development Policy, the United Nations  
 
II.  CRITERIA FOR DETERMINING SUBSTANTIAL TRANSFORMATION  
1)  General criteria, if applicable for all products   
 (a) Definition of wholly 
obtained products  Article 6 of Regulations Governing the Determination of Country 
of Origin of Imported Goods  
See: 
http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0350
047 
 (b)  Describe th e criteria for 
not-wholly produced 
products  N/A 
 (c)  Insert the formula for 
calculating ad valorem  
percentage  Article 10 of Regulations Governing the Determination of Country 
of Origin of Imported Goods  
See: 
http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0350
047 
2)  Product specific rules of origin, where applicable  
 (a)  Insert  the link where the 
complete list of product 
specific rules of origin can 
be found.  N/A 
 (b)  Insert the formula for 
calculating ad valorem  
percentage, when applied 
for product specific rule  N/A 
3) Definition of non -originating 
material and originating material, 
if any  Goods imported from a least -developed country shall be 
regarded as  originating in that country, provided that:  
(1) the goods were wholly produced in that least -developed 
country; or  
(2)  where there are two or more countries involved in the 
production of the  goods, the production process conducted 
by that least -developed country has  added value to the 
goods by a ratio of n o less than 50%.  
4) List of insufficient working 
process, if any  N/A 
5) Rules for application of 
cumulation and related 
procedures if any  Article 10 of Regulations Governing the Determination of Country 
of Origin of Imported Goods  
See: 
http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0350
047 
6) Any other information that 
member deems necessary  N/A 
 G/RO/LDC/N/TPKM/1/Rev.1  
 
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  III.   DOCUMENTARY REQUIREMENTS  
1)  Certificate of origin and other proofs of origin  
 (a)  Requirement for certificate 
of origin and/or any other 
proof of origin, if any  Article 11 of Regulations Governing the Determination of 
Country of Origin of Imported Goods  
See: 
http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G03
50047  
 (b)  Authority to be designated 
for issuance of certificate 
of origin  The Certificate of Origin shall be issued and certified by the 
government of the exporting country  or the 
agency/institute authorized  by the government of the 
exporting country . 
See: 
https://eweb.customs.gov.tw/cp.aspx?n =0546649C8F2
D44B4  
 (c)  Prescribed form of 
Certificate of origin and/or 
any other proof of origin  N/A 
 (d)  Any other procedures 
applied for certificate of 
origin and/or any other 
proof of origin, if any  N/A 
2)  Direct shipment  
 (a)  Rules applicable for direct 
shipment, if any  Article 11 of Regulations Governing the Determination of 
Country of Origin of Imported Goods  
See: 
http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G03
50047  
 (b)  Documentary requirement 
for proof of direct 
shipment including when 
the transport of 
consignment involves 
transit through one or 
more intermediate 
countries, if any  The exporters from LDCs could present the self-proof 
documentary  of direct shipment to Customs.  
 
IV.  VERIFICATION AND PENALTIES  
1) Procedure for verification of 
proofs of origin  Information about verifications can be found at: 
https://law .moj. gov.tw/ ENG/ LawC lass/LawAll.aspx?pc
ode=G0350047  
2) Penalties for fraud and false 
declarations  According to Article 37 of Customs Anti -smuggling Act , in case 
a fraud and false declaration of import cargoes is made, 
Customs may, according to the nature of the case, either 
imposes a fine equivalent to two to five times the duties 
evaded together with the confiscation of the cargoes in 
question, or only confiscates the cargoes in question.  
3) Authorities and procedures for 
appeal in the case of dispute on 
verification  According to Article 47 of Customs Anti -smuggling Act, where 
the importer does not agree with the disposition by Customs, 
the importer may, within 30 days from the day following the 
date of receipt of the disposition notice, file a written protest in 
given format against Customs for review.  
 
Customs shall make a determination of the prot est within two 
months from the day following the date of receipt of a protest, 
and notify the importer; where necessary, the term may be 
prolonged once for no more than another two months.  
The original copy of the determination of protest shall be 
delivere d to importer within 15 days from the date on which 
such determination is made.  G/RO/LDC/N/TPKM/1/Rev.1  
 
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  4) Requirement for preserving the 
documents related to issuance 
of certificate of origin  According to Article 98 of Customs Act, the documents related 
to issuance of certificate of origin shall be preserved for 5 
years . 
 
5) Any other relevant information  N/A 
 
V.  REFERENCE TEXTS  
(a) The legislative texts in one of 
the official WTO languages 
containing the preferential rules 
of origin applicable under a PTA 
granted under the Decision on 
Measures in Favour of Least -
Developed Countries (Annex F 
of the Hong Kong Ministerial 
Declaration)  Regulations Governing the Determination of Country  of Origin 
of an Import Good 
http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G03
50047  
Customs Act 
http:// law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G03
50001  
Customs Anti -smuggling Act  
http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G03
50029  
 (b) The full text of the 
administrative regulations 
concerning modalities for 
issuance, acceptance, 
retrospective is suance and 
replacement of certificates of 
origin or any equivalent 
declarations to be made, 
including any requirements 
related to stamps to be used 
along with notification of 
stamps  
(c) The full text and related 
administrative regulations of 
the modalities for the proof of 
movement of the consignment 
of the goods from the 
beneficiary countries to 
preference -giving countries 
including transit through third 
countries  
(d) The full texts of the modalities 
of the verification procedures 
and related penalties  
 
__________