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Legal restrictions and taxation system

The Certificate of Origin

[Import to Taiwan]
The submission of the Certificate of Origin is required for those import items classified as import-restricted item code 465 in Taiwan (such code covers a wide variety of products).
However, the submission of the Certificate of Origin may be required even for goods that do not fall under code 465 depending on the discretion of the customs official.
Code : 465
Chinese : 
English:  Importers are required to have one of the following documents: (1) Certificate of Origin issued by either the government of the country of origin or its authorized unit; (2) a document in lieu of the Certificate of Origin from the country of origin that has been negotiated between the country of origin and our country and publicly announced by the Bureau of Foreign Trade.

[Extracted from the website of the Ministry of Finance, Directorate-General of Customs]

[Export from Taiwan -Acquisition of the certificate of origin- ]
Competent authority: Ministry of Economic Affairs, Bureau of Foreign Trade
Number of days required for the acquisition: 1-2 days

*Procedures for applying for the Certificate of Origin*
The application must be made via the Internet effective from August 31, 2005, instead of a conventional application in writing.
The Certificate of Origin on-line application system is accessible via the website of the Ministry of Economic Affairs, Bureau of Foreign Trade.

*Application procedures - in case of a representative application by Yusen Taiwan - *
1. Exporter to apply for the Exporter's Account to the Ministry of Economic Affairs, Bureau of Foreign Trade.
2. Yusen Taiwan to apply for the Yusen Taiwan's Account to the Ministry of Economic Affairs, Bureau of Foreign Trade.
3. Yusen Taiwan will input the entries for the application on behalf of the exporter in accordance with the request of such exporter (the representative application is not allowed in the event such exporter does not have an account) through its account. (Concerning the certificate of origin, there should only be one original copy obtainable; however, multiple duplicate copies may be requested. The number of copies required should be input at the time of the application.)
4. The application procedures will be completed by transmitting the information after completing the application form. An acceptance number will be issued after completion of the application, and thereafter all necessary confirmations will be verified based on such acceptance number.
5. As soon as the application is approved (approximately one day), a notice will automatically be sent to the account of Yusen Taiwan and the relevant exporter. Then, the exporter will visit the relevant institute for issuance of the Certificate of Origin. The exporter may designate or select the location of the institute to receive the Certificate of Origin at the time of the initial application. However, such location once selected may not be changed.
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