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Exporting clothing, footwear and textiles from Taiwan

For textiles leaving Taiwan, origin is the main export-side question. Goods originate in Taiwan if wholly obtained there or last substantially transformed there, and TITA or an entrusted body issues certificates of origin. Customs publishes the rules of origin for Taiwan's trade agreements. The exporter registers with TITA and declares the goods to Customs.

Updated · Each section links to the official source it comes from

Origin test
Tariff heading change (6 digits) or over 35% added value
Certificate of origin
TITA or an entrusted body, NT$250
Preferential origin
Rules of origin per agreement, from Customs
Origin marking
"Made in Taiwan" or an equivalent
Records
Origin documents kept five years

Before the goods leave

The questions to answer, in the order they usually come up.

  1. 1Does the garment or fabric originate in Taiwan under the substantial transformation test? Read more
  2. 2Does the buyer claim preferential origin under an agreement, and which rules of origin apply? Read more
  3. 3Is the exporter registered with TITA, and are the goods on any export restriction list? Read more
  4. 4Do any materials come from endangered species, such as exotic leather? Read more
  5. 5Can duty paid on imported fabric or trims be refunded after export? Read more

The rules, by area

What each area covers, the texts that set it, and what the official pages say.

Origin marking and certificates of origin

How goods for export are marked with their origin, and how a certificate of origin is issued.

  • Goods for export are marked with the country of origin on the goods or their packaging, conspicuously and durably; goods made in Taiwan are marked "Made in Taiwan", "Made in Taiwan, Republic of China" or an equivalent (Regulations Governing Export of Commodities, Articles 14 and 15).
  • TITA, or a body it entrusts, issues certificates of origin and certificates of processing for exports (Foreign Trade Act, Article 20-2).
  • Goods originate in Taiwan if wholly obtained there, or if the last substantial transformation happened there: a change in the first six digits of the tariff number, or added value above 35% (Certificates of Origin Regulations, Articles 3 and 5).
  • Packing, re-labelling, simple assembly or mixing, and simple cutting do not count as substantial transformation (Article 5).
  • The applicant is the exporter on the export declaration, normally within 180 days after Customs releases the goods; the fee is NT$250 per certificate (Articles 11, 23 and 29).
  • The applicant keeps the documents proving origin for five years (Article 28).
  • Customs publishes the rules of origin for Taiwan's agreements, including ECFA, ANZTEC with New Zealand, ASTEP with Singapore, and the agreements with Guatemala, Panama, Nicaragua, El Salvador and Honduras, Paraguay and Eswatini.

How we help: Compliant Always keeps the origin evidence behind each certificate with the lot, dated, and shows a certificate request coming up against its 180-day window. Ask about this

Exporter registration and the export declaration

Who may export, when an export permit is needed, and what goes to Customs.

  • A company or business registered with the International Trade Administration (TITA, formerly the Bureau of Foreign Trade) as an exporter/importer may engage in export business; its English name is reviewed first (Foreign Trade Act, Article 9).
  • Registration is applied for electronically; TITA publishes the registration data online and transmits it automatically to Customs.
  • A registered firm exporting goods not on the List of Commodities Subject to Export Restriction needs no export permit; listed goods follow the regulations on that list (Regulations Governing Export of Commodities, Articles 5 and 6).
  • An export permit is valid for 30 days from licensing and cannot be extended (Article 19).
  • The exporter declares the trademark on the export declaration, or "without trademark" (Article 10).
  • Exporters declare goods to Customs before the clearance or departure of the means of transport, with the export declaration, loading list, booking note, packing list and any export permits (Customs Act, Articles 16 and 17).
  • Declarations, trade licensing, inspection and quarantine services run through the Customs-Port-Trade (CPT) Single Window, operated by the Customs Administration.

How we help: Compliant Always keeps the exporter registration, any export permit and the export declaration with the shipment, dated, and shows a permit that will lapse before the goods leave. Ask about this

Endangered species materials

Export of products made from protected wildlife.

  • Endangered species of wild fauna and flora, and products made from them, may not be exported without authorisation (Foreign Trade Act, Article 13-1).
  • They are governed by the Wildlife Conservation Act and need documentation from the national authority before export.
  • Such goods are on TITA's List of Commodities Subject to Export Restriction (Regulations Governing Export of Commodities, Article 5).

How we help: Compliant Always keeps the species and permit documents for any wildlife-derived material with the lot that uses it. Ask about this

Commodity inspection and duty drawback

How BSMI inspection reaches goods for export, and the refund of duty on imported materials.

  • Goods to be exported are inspected where BSMI has designated their category, item or destination by public notice (Commodity Inspection Act, Article 3).
  • Goods subject to inspection that do not conform may not be exported (Article 6).
  • For goods made in Taiwan, the manufacturer or exporter files the inspection application (Article 8).
  • Goods imported or made in Taiwan to be exported after further processing or assembly may be exempted from inspection, as may commercial samples and exhibition goods (Article 9).
  • Where an exported commodity's specifications differ from the official standards, it may be inspected to the standards agreed by buyer and seller, with the trade authority's prior approval (Article 10).
  • Customs duty paid on imported raw materials used in export products is refundable after export; the manufacturer applies within one year and six months of the materials' release (Customs Act, Article 63).

How we help: Compliant Always keeps any inspection exemption or certificate and the drawback documents with the shipment, and shows a drawback claim nearing its deadline. Ask about this

Who answers for what

WhoWhat they answer forHow we help
ExporterRegistration with TITA, the export declaration, any export permit, and the certificate of origin application.Registration, permits and certificates kept with each shipment, dated.
ManufacturerThe production and material records that show where the goods were made and transformed, kept five years.Material and processing records kept with each lot.
Customs broker or freight forwarderLodging the export declaration and its documents through the CPT Single Window on the exporter's behalf.The documents the declaration needs, in one place before the goods leave.
Certifying authorityTITA or an entrusted body, for certificates of origin and of processing.Certificates kept beside the shipment they cover.

Where are the goods going?

Most of what clothing, footwear and textiles have to meet is set where they are sold. Each guide sets out the rules on arrival, with the official source for each.

Questions businesses ask

How do I get a certificate of origin for garments made in Taiwan?
Apply through TITA's online system, choosing the type of certificate and the issuing body, as the exporter on the export declaration, normally within 180 days after Customs releases the goods. The fee is NT$250.
When does clothing count as made in Taiwan?
When wholly obtained there, or when the last substantial transformation happened there: a change in the first six digits of the tariff number, or added value above 35% of the FOB price.
Does re-labelling or repacking imported clothing make it Taiwanese?
No. Re-labelling, packaging, sorting and simple assembly or cutting are not substantial transformation (Certificates of Origin Regulations, Article 5). Such goods may get a certificate of processing instead.
What is a certificate of processing?
A certificate for foreign products processed in Taiwan before re-export, where the processing does not make them originate in Taiwan (Certificates of Origin Regulations, Article 2).
Which trade agreements can give Taiwanese textiles preferential origin?
Customs publishes rules of origin for ECFA, ANZTEC with New Zealand, ASTEP with Singapore, and the agreements with Guatemala, Panama, Nicaragua, El Salvador and Honduras, Paraguay and Eswatini.
How must clothing exported from Taiwan be marked?
With the country of origin on the goods or their packaging, conspicuously and durably. Goods processed in Taiwan may be marked "Processed in Taiwan" but must still show their country of origin (Regulations Governing Export of Commodities, Article 17).
How long must I keep origin records?
Five years. TITA may ask the applicant to prove the sources of the goods on a certificate of origin, and the applicant keeps those documents for five years (Certificates of Origin Regulations, Article 28).
Can I export products made from exotic leather?
Products from endangered species may not be exported without authorisation, and need documentation from the national authority under the Wildlife Conservation Act (Foreign Trade Act, Article 13-1).
Can I get duty back on imported fabric used in exported garments?
Customs duty paid on imported raw materials used in export products is refundable after export, if the manufacturer applies within one year and six months of the materials' release (Customs Act, Article 63).
How does Compliant Always help with exporting from Taiwan?
Our team reads the rules for the routes you ship. Compliant Always shows which export documents apply to your product, keeps them with the shipment beside what the destination asks for, and watches the sources for changes. It shows what the requirements say and what your documents show; you decide.

Sources

Compliant Always is a product of Lettuce Labs LLC. It shows what requirements say and what your documents show. It is not legal advice, and you decide.

Tell us what you make, and we will show you the rules for it.

Name the product and the markets you sell in. We will come back to you with what applies in Taiwan and what your paperwork needs to show.

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