Is origin washing punishable by prison? The charges and thresholds behind the MJIB's 60 cases
Is origin washing punishable by prison?
It can be. The Investigation Bureau, Ministry of Justice (MJIB) announced on 2026-09-03 that, together with the Customs Administration, Ministry of Finance and the International Trade Administration, Ministry of Economic Affairs, it handled 60 origin-washing cases between August 1 and 28 (8/1–8/28), 2026, questioned 90 person-times, and found illegal exports worth NT$139,789,562. The cases were referred to 12 District Prosecutors Offices for investigation under Criminal Code Article 212 (forging special documents), Articles 215 and 216 (using documents containing false entries made in the course of business) and Article 255, paragraph 1 (falsely marking the country of origin). The alleged method: Chinese goods that had not undergone substantial transformation after import were marked MADE IN TAIWAN on the outer carton and shipped to the United States with a false 輸美國貨品原產地聲明書 (Declaration of Origin for Goods Exported to the U.S.). The statutory penalty for these offenses is imprisonment, criminal detention or a fine, and the heaviest is up to 3 years' imprisonment under Article 215. These cases are currently referred for investigation; they are not court judgments.
This page covers how Taiwan's enforcement agencies investigate origin washing, which criminal charges are involved, and how to mark origin when reselling goods from mainland China in Taiwan. For the definition of origin washing, the order of steps for determining origin on imports, and how to report suspected cases, see Rules of origin and origin washing. HowBridge only provides mainland China → Taiwan consolidation shipping (via the Shenzhen consolidation warehouse and the Taoyuan Dayuan operations warehouse). We do not handle exports, we do not handle goods shipped to the United States, and we do not offer relabeling or certificate-of-origin services.
What did the MJIB find in August 2026?
This was a joint operation by the MJIB's Maritime Affairs Investigation Division, the Customs Administration, Ministry of Finance, and the International Trade Administration, Ministry of Economic Affairs. The figures in the press release are:
| Item | Figure | Note |
|---|---|---|
| Investigation period | 2026-08-01 to 2026-08-28 | The press release gives the date in ROC year 115 |
| Cases handled | 60 cases | 405 person-times mobilized |
| Questioned | 90 person-times | Suspects and related persons |
| Illegal export value | NT$139,789,562 | Amount as stated in the press release |
| Referred to | 12 District Prosecutors Offices | Including the Taiwan Taichung District Prosecutors Office |
| Published | 2026-09-03 15:10 | Public Affairs Office, Investigation Bureau, Ministry of Justice |
Security surveillance and electronic equipment
One case involves a Hong Kong company owned by a Shenzhen security-industry group, which handled imports and exports of security surveillance products and electronic equipment. The MJIB stated that the industry association it belongs to is in practice supervised by government bodies such as China's Ministry of Public Security.
Optical transceiver modules
Optical transceiver modules made by a Shenzhen manufacturer were allegedly exported to the United States after only "preliminary processing." The MJIB explained that the chips and firmware in such products bear on data transmission security, and that if a backdoor were planted, it could cause critical infrastructure outages or denial-of-service attacks.
Transformers and control boxes
Power and automation control systems (TRANSFORMER, CONTROL BOX) made by companies in Shenzhen, Wenzhou, Shanghai, Changchun and elsewhere were allegedly marked MADE IN TAIWAN on shipping marks and outer cartons after import without having undergone substantial transformation, and exported to the United States with false declarations.
Other common items
The MJIB also found companies that allegedly took electronic cables and components, relays, chemical raw materials, electrical appliances, molds and machine-tool parts imported from China, relabeled the outer packaging MADE IN TAIWAN, and re-exported them to the United States.
The press release names several mainland Chinese companies, but the cases are still under investigation at prosecutors offices and no indictment or judgment has been issued yet. This page describes the methods by product type; please read the MJIB press release for the original text.
Which crimes are involved in origin washing, and what is the maximum sentence?
The 4 articles cited in the MJIB referrals are all in the Criminal Code of the Republic of China (Taiwan). The table lists the statutory maximum; the actual sentence is decided by the court case by case. Fine amounts are the current New Taiwan dollar amounts after the 2019-12-25 amendment:
| Article | Offense | Elements (summary) | Statutory penalty |
|---|---|---|---|
| Article 212 | Forging or altering special documents | Forging or altering "special documents" such as passports or certificates, in a way likely to cause harm to the public or others. The MJIB referred cases under this article; the press release does not say which document it refers to | Up to 1 year of imprisonment, criminal detention, or a fine of up to NT$9,000 |
| Article 215 | Making false entries in business documents | Applies only to "a person engaged in a business": knowingly entering false matters in a document prepared in the course of business, in a way likely to cause harm to the public or others | Up to 3 years of imprisonment, criminal detention, or a fine of up to NT$15,000 |
| Article 216 | Using forged documents or documents containing false entries | Using the documents described above, for example attaching them when declaring an export to customs | Punished according to Article 212 or Article 215 |
| Article 255, paragraph 1 | Falsely marking the country of origin | "With intent to deceive others," falsely marking or otherwise indicating the country of origin or quality of goods | Up to 1 year of imprisonment, criminal detention, or a fine of up to NT$30,000 |
| Article 255, paragraph 2 | Selling falsely marked goods | Knowingly selling the goods in the preceding paragraph, displaying them for sale, or importing them from abroad | Same as paragraph 1 |
Article 17 of the Foreign Trade Act prohibits exporters and importers from "failing to mark source identification or origin as required, or marking it falsely," and from "applying for trade permits or certificates by false means, or using such permits or certificates." For violations, Article 28 allows the International Trade Administration to issue a warning, impose a fine of NT$60,000 to NT$3,000,000, or suspend exports or imports for 1 month to 1 year; in serious cases it may also revoke the exporter/importer registration. The Foreign Trade Act provides only administrative penalties for false origin marking; criminal liability comes from the Criminal Code.
These 60 cases have so far been referred by the MJIB to prosecutors offices for investigation. Whether a declaration counts as a "special document" under Criminal Code Article 212 is the view the MJIB took when making the referrals; we found no court judgment on this when we searched. Whether charges are ultimately filed, and which offense is established, will be decided by prosecutors and the courts.
When can Chinese parts processed in Taiwan be labeled Made in Taiwan?
Under Article 3 of the Regulations Governing Certificates of Origin and Certificates of Processing, exported goods may have Taiwan as their origin only if they are "wholly obtained or wholly produced" in Taiwan or undergo the "last substantial transformation" in Taiwan. Article 5 defines substantial transformation with two conditions, and meeting either one is enough:
| Test | Condition | Basis |
|---|---|---|
| Change in tariff classification | The processed or manufactured goods fall under a different customs import tariff heading from the raw materials at the first 6 digits | Regulations, Article 5, paragraph 1, subparagraph 1 |
| Value-added ratio | The heading is unchanged, but the value-added ratio is above 35%, or specified goods have met a key manufacturing process announced by the International Trade Administration | Regulations, Article 5, paragraph 1, subparagraph 2 |
| How the value-added ratio is calculated | (Export price of the goods, FOB − price of directly and indirectly imported raw materials and parts, CIF) ÷ export price of the goods, FOB | Regulations, Article 5, paragraph 2 |
| Does not count as substantial transformation | Preservation operations needed for transport or storage; sorting, grading, repacking, packaging, adding marks or relabeling; assembly or mixing that makes no material difference; simple cutting, joining, fitting or assembly; testing, simple drying, dilution or concentration | Regulations, Article 5, paragraph 3 |
| What you may mark if the test is not met | You may mark "processed in Taiwan" or the processing step, but the place of origin must be marked at the same time; for operations such as packaging or relabeling only, you may mark only the processing step | Regulations Governing Export of Commodities, Article 17 |
| Document required for exports to the U.S. | From 2025-05-07, when Taiwan-made goods bound for the United States are declared on a general export declaration (G3, G5, D5, B8, B9), a 輸美國貨品原產地聲明書 (Declaration of Origin for Goods Exported to the U.S.) must be attached | International Trade Administration announcement of 2025-04-24, document no. 1140652188 |
A control box has an export price of NT$1,000,000 (100 × 10,000) FOB, and the parts imported from mainland China cost NT$700,000 (70 × 10,000) CIF. The value-added ratio = (100 − 70) ÷ 100 = 30%, which does not exceed 35%. If the first 6 digits of the tariff code also do not change after processing, the product cannot be labeled Made in Taiwan.
The 35% test and the first 6 digits are the criteria Taiwan applies on the export side; when goods enter the United States, U.S. Customs decides origin under U.S. rules. Research also notes that there is still no single global version of rules of origin.
Why is enforcement especially strict now?
The MJIB press release attributes the crackdown to the U.S.-China trade war: the United States imposes high tariffs on Chinese products, and origin washing and similar methods are used to route exports around them. Public documents related to these cases include:
- U.S. Executive Order 14326: signed on 2025-07-31. Section 3 provides that goods determined by U.S. Customs and Border Protection (CBP) to have been transshipped to evade tariffs are subject to an additional 40% ad valorem duty and to the penalties under 19 U.S.C. §1592.
- White House report "The Great Transshipment Scam": the White House website shows a publication date of 2026-08-13 (the MJIB press release says 8/14, i.e. August 14). It links more than 40 countries to rising illegal transshipment risk. Taiwan is placed in the first tier (Diversified Scale Leaders), together with Canada, the European Union, India, Israel, Japan, Mexico and Korea; the report describes this tier as countries or economies that also have very large legitimate trade volumes.
- Taiwan's declaration for U.S.-bound goods: since 2025-05-07 the International Trade Administration has required Taiwan-made goods exported to the United States to carry a 輸美國貨品原產地聲明書 (Declaration of Origin for Goods Exported to the U.S.). The note on the declaration states that violations will be "handled under the Foreign Trade Act; those suspected of violating criminal law will be referred for prosecution."
- Taiwan's export reputation: the MJIB said such conduct exposes Taiwan's exports to stricter origin review and higher costs, and could even bring punitive tariffs or trade restrictions from the United States.
Executive Order 14326 relies on the U.S. International Emergency Economic Powers Act (IEEPA) as its legal basis; on 2026-02-20 the U.S. Supreme Court held in Learning Resources, Inc. v. Trump (No. 24-1287) that IEEPA does not authorize the imposition of tariffs. Whether the 40% transshipment duty is still being enforced afterwards, we found no primary official U.S. document when we searched; please rely on U.S. Customs notices. We also found no official original text for the MJIB's references to "an average tariff of 32% to 40%" and to "new rules on optical transceiver modules being drafted by the U.S. Federal Communications Commission."
Can I label goods bought on Taobao or 1688 as Made in Taiwan when reselling them in Taiwan?
Not if you only repack, package or label them in Taiwan. The MJIB cases concern goods exported to the United States, but falsely marking the country of origin is just as unlawful for sales within Taiwan. Article 5 of the Commodity Labeling Act requires manufacturers, commissioning manufacturers, importers or repackers to label goods when they are circulated into the market, and Article 6 requires the place of origin to be marked. If you import or repack goods yourself from Taobao, 1688 or Pinduoduo, you are an importer or repacker and therefore bound by the labeling duty; under Article 13, a business that merely sells goods also may not sell or display goods that are not labeled as required:
| Conduct | Possible liability | Basis |
|---|---|---|
| Tearing off the "Made in mainland China" marking and attaching a Made in Taiwan label | Up to 1 year of imprisonment, criminal detention, or a fine of up to NT$30,000 (intent to deceive others is required) | Criminal Code, Article 255, paragraph 1 |
| Knowingly selling or displaying goods that have been relabeled | Same as the row above | Criminal Code, Article 255, paragraph 2 |
| The origin marking on the goods is false | The competent authority orders correction within a time limit; if not corrected by the deadline, a fine of NT$30,000 to NT$300,000, which may be imposed repeatedly; in serious cases a penalty may be imposed directly, and, where necessary, business may be suspended for up to 6 months or shut down | Commodity Labeling Act, Articles 6, 9 and 16 |
| A product page or advertisement says "Made in Taiwan" or "MIT" when the goods are Chinese | False or misleading representation: a fine of NT$50,000 to NT$25,000,000; if not corrected by the deadline, a fine of NT$100,000 to NT$50,000,000 may be imposed repeatedly | Fair Trade Act, Articles 21 and 42 |
| False origin marking when declaring as an exporter or importer | A warning, a fine of NT$60,000 to NT$3,000,000, or suspension of exports or imports for 1 month to 1 year | Foreign Trade Act, Articles 17 and 28 |
The Commodity Labeling Act governs goods "circulated into the market"; if you buy purely for your own use and do not resell, you are generally not a person bound by the labeling duty. Two points still apply: Criminal Code Article 255, paragraph 2 also punishes importing from abroad goods that one "knows" to be falsely marked as to origin, and this does not require selling; and whether the goods themselves may be imported from mainland China still depends on the import rules.
If I buy from China to resell, how do I mark origin correctly?
The sequence below is a self-check for ordinary goods bought in mainland China and sold in Taiwan:
1First confirm the goods may be imported from mainland China
Under Article 7 of the Regulations Governing Trade Permits between the Taiwan Area and the Mainland Area, mainland goods may not be imported in principle, except where exceptions such as announced permitted items apply. Check the CCC tariff code and the import regulations first.
2Declare the origin truthfully
Article 11 of the same Regulations provides that the import documents for permitted mainland goods must state "Made in mainland China" or an equivalent in a foreign language. Fill in the actual place of manufacture on both the consolidation declaration and the invoice for formal customs clearance.
3Keep the product's original origin marking
Do not tear off or cover the origin marking on the goods. When reselling, mark the origin under Article 6 of the Commodity Labeling Act, together with your name, address and service phone number as the importer in Taiwan.
4State the true origin on the product page
Do not write "Made in Taiwan," "MIT" or any wording that could lead people to think the goods were made in Taiwan. Repacking, packaging or labeling in Taiwan alone does not make goods Made in Taiwan.
5If you plan to process in Taiwan and then relabel, work out the threshold first
Confirm whether the first 6 digits of the tariff code change after processing, or whether the value-added ratio exceeds 35%. If you are unsure, check with the International Trade Administration, Ministry of Economic Affairs first; do not label first and sort it out later.
How is origin declared for goods shipped through HowBridge?
HowBridge only handles import consolidation from mainland China → Taiwan, the opposite direction from the export cases investigated here:
- Our only warehouses are the Shenzhen consolidation warehouse and the Taoyuan Dayuan operations warehouse. We do not handle exports and we do not handle goods shipped to the United States.
- Members fill in the product name, quantity and price on the shipping order; HowBridge does not offer relabeling, replacement of outer-carton markings, or issuing of certificates of origin.
- For goods that need formal customs clearance, the system automatically reviews the invoice a member uploads, and an invoice missing the origin (for example 產地:CN) will not pass; the member must add it before the filing can be submitted.
- HowBridge is not a customs broker; customs clearance is handled by our partner customs brokers.
If goods shipped through us will be sold in Taiwan, the duty to mark origin lies with the seller. Please follow the steps in the previous section: keep the original origin marking and label origin truthfully.
What does research say about transshipment and tariff evasion?
The studies and reports below provide background. None of them concerns these cases or HowBridge, and most estimate from U.S. import data, so they cannot be applied directly to individual cases in Taiwan:
- The size of transshipment depends on how it is measured: Iyoha et al. (2025), using Vietnamese transaction data, estimate that in 2021 the share of Vietnam's exports to the United States classified as transshipment was 16.5% at the country level but only 1.7% at the firm level. Depending on the definition, the same phenomenon can differ by nearly 10 times.
- Transshipment is concentrated in machinery and electronics: Freund (2025), identifying transshipment from HS 6-digit product flows, finds that transshipment through Vietnam peaked at about 7.5% of Vietnam's exports to the United States in 2020, mainly in Chapter 84 (machinery) and Chapter 85 (electrical and electronic equipment), the same kinds of goods as the transformers, control boxes and optical transceiver modules found in the MJIB cases.
- The higher the tariff, the stronger the incentive to evade: Fisman and Wei (2004) find that each 1 percentage point increase in the tariff rate raises evasion by about 3%; Fisman et al. (2008) find that the share of goods re-exported through Hong Kong rises with Chinese tariffs.
- Trade diversion is not all origin washing: Fajgelbaum et al. (2024) point out that many "bystander countries" also increased exports to other markets; Freund et al. (2024) and Alfaro and Chor (2023) observe that China's share of U.S. imports fell, but the countries that replaced it rely more on Chinese supply chains. Lawful relocation of production and unlawful relabeling need to be told apart.
- The situation in Taiwan: Chen Jia-Pei (2025, NCCU master's thesis), analyzing HS 84, 85 and 87 data, finds that during the trade war some orders shifted to Taiwan, but Taiwan's reliance on intermediate goods imported from China did not weaken.
- There is no single global version of rules of origin: Liu Fang-Chu (2015, NCCU master's thesis) documents that the WTO's harmonization of non-preferential rules of origin has remained unfinished after 20 years; the National Development Council's overseas trip report (2025) explains that changes in tariff classification come in three levels, at the 2-, 4- and 6-digit levels, of differing strictness. That is why Taiwan's criteria cannot simply be treated as the criteria of U.S. Customs.
What do the common terms in origin-washing enforcement mean?
- Origin washing
- Claiming that the origin of foreign goods has changed after transshipment, relabeling or only simple processing, in order to evade tariffs or controls; official documents mostly call it "illegal transshipment" or "false origin marking."
- Substantial transformation
- After processing, the goods differ from the raw materials at the first 6 digits of the tariff code, or the value-added ratio exceeds 35% (or an announced key manufacturing process is met); mere relabeling or simple assembly does not count.
- Value-added ratio
- (Export price, FOB − price of directly and indirectly imported raw materials and parts, CIF) ÷ export price, FOB.
- Declaration of Origin for Goods Exported to the U.S.
- A declaration that, under an International Trade Administration announcement, must be attached from 2025-05-07 when Taiwan-made goods bound for the United States are declared on a general export declaration, in which the exporter states that the origin meets Taiwan's requirements.
- Special documents
- Under Criminal Code Article 212: passports, travel permits, licenses, special permits, and certificates or letters of introduction relating to conduct, ability, service or the like.
- Making false entries in business documents
- Criminal Code Article 215: a person engaged in a business knowingly enters false matters in a document prepared in the course of business, in a way likely to cause harm to the public or others.
- Shipping marks
- The transport markings on the outer carton, often printed with the product name, carton number and place of origin.
- Referred for investigation
- The investigating agency sends the case to a District Prosecutors Office, and the prosecutor decides whether to file charges; it is not a judgment.
What are the sources and the limits of verification?
The sources below were consulted on 2026-10-13. Document dates are shown separately from the consultation date, and no date is supplied where none is stated.
Government and official primary sources
- Investigation Bureau, Ministry of Justice: MJIB joins the Customs Administration, Ministry of Finance and the International Trade Administration, Ministry of Economic Affairs to crack down on cross-border origin washing of products from Chinese companies | Document date: 2026-09-03; primary source for the figures, charges, referring prosecutors offices and seized items in these cases.
- Laws & Regulations Database: Criminal Code of the Republic of China (Taiwan), Article 212 | Document date: 2019-12-25; elements and statutory penalty for forging or altering special documents.
- Laws & Regulations Database: Criminal Code of the Republic of China (Taiwan), Article 215 | Document date: 2019-12-25; the subject element of making false entries in business documents (a person engaged in a business) and the statutory penalty.
- Laws & Regulations Database: Criminal Code of the Republic of China (Taiwan), Article 216 | Document date: not stated; using forged documents or documents containing false entries is punished according to the respective articles.
- Laws & Regulations Database: Criminal Code of the Republic of China (Taiwan), Article 255 | Document date: 2019-12-25; statutory penalties for falsely marking the country of origin and for selling, displaying or importing such goods (fine of NT$30,000).
- Laws & Regulations Database: Regulations Governing Certificates of Origin and Certificates of Processing, Article 5 | Document date: 2024-12-25; substantial transformation: change in the first 6 digits of the tariff code or a value-added ratio above 35%, and the operations that do not count.
- Laws & Regulations Database: Regulations Governing Certificates of Origin and Certificates of Processing, Article 3 | Document date: 2024-12-25; the two situations in which exported goods have Taiwan as their origin.
- Laws & Regulations Database: Regulations Governing Export of Commodities, Article 17 | Document date: 2023-11-22; foreign goods processed in Taiwan without reaching substantial transformation may only be marked "processed in Taiwan" together with the origin.
- International Trade Administration, Ministry of Economic Affairs: announcement no. 1140652188 (Declaration of Origin for Goods Exported to the U.S.) | Document date: 2025-04-24; from 2025-05-07 export declarations for goods bound for the United States must attach the declaration, based on Article 21 of the Regulations Governing Export of Commodities.
- Laws & Regulations Database: Foreign Trade Act, Article 17 | Document date: 2019-12-25; exporters and importers must not mark origin falsely or use false trade certification documents.
- Laws & Regulations Database: Foreign Trade Act, Article 28 | Document date: 2019-12-25; warning, a fine of NT$60,000 to NT$3,000,000, or suspension of exports or imports.
- Laws & Regulations Database: Commodity Labeling Act, Article 6 | Document date: 2022-05-18; goods must be labeled with the place of origin and the domestic importer's information.
- Laws & Regulations Database: Commodity Labeling Act, Article 16 | Document date: 2022-05-18; false labeling: correction within a time limit, and if not corrected by the deadline a fine of NT$30,000 to NT$300,000.
- Laws & Regulations Database: Fair Trade Act, Article 21 | Document date: 2017-06-14; origin is among the matters on which false or misleading representations are prohibited.
- Laws & Regulations Database: Fair Trade Act, Article 42 | Document date: 2017-06-14; a violation of Article 21 may be fined NT$50,000 to NT$25,000,000.
- Laws & Regulations Database: Regulations Governing Trade Permits between the Taiwan Area and the Mainland Area, Article 11 | Document date: 2024-02-19; import documents for permitted mainland goods must state "Made in mainland China."
- Laws & Regulations Database: Regulations Governing Trade Permits between the Taiwan Area and the Mainland Area, Article 7 | Document date: 2024-02-19; mainland goods may in principle not be imported, and the exceptions.
- Laws & Regulations Database: Regulations for Handling Reports of and Rewards for False Origin Marking by Exporters and Importers | Document date: 2026-07-21; the reward is 20% of fines actually collected, capped at NT$1,800,000 per year (Article 6).
- The White House: The Great Transshipment Scam | Document date: 2026-08-13; more than 40 countries and illegal transshipment risk; Taiwan placed in the first tier (Diversified Scale Leaders).
- Federal Register: Executive Order 14326, Further Modifying the Reciprocal Tariff Rates | Document date: 2025-08-06; Section 3: an additional 40% ad valorem duty on transshipped goods determined by CBP.
- Supreme Court of the United States: 2025 Term Opinions of the Court (Learning Resources, Inc. v. Trump, No. 24-1287) | Document date: 2026-02-20; held that IEEPA does not authorize the imposition of tariffs; we did not find the enforcement status of the 40% transshipment duty afterwards.
Research literature and international reports
Exports in Disguise?: Trade Rerouting during the US–China Trade War
The share of Vietnam's exports to the United States classified as transshipment varies widely with the measurement method: 16.5% at the country level versus only 1.7% at the firm level (2021). A reminder to check how any transshipment figure is defined.
The China Wash: Tracking Products to Identify Tariff Evasion Through Transshipment
Identifies transshipment from HS 6-digit product flows: transshipment through Vietnam peaked at about 7.5% of Vietnam's exports to the United States in 2020, concentrated in machinery and electrical and electronic goods.
Is US trade policy reshaping global supply chains?
U.S. tariffs cut China's share of U.S. imports from 22% to 16%, but the countries that replaced China rely more on Chinese supply chains in strategic industries.
The US-China Trade War and Global Reallocations
The trade war led many "bystander countries" to increase exports to markets other than the United States and China as well, so the shift is not all transshipment.
Global Supply Chains: The Looming "Great Reallocation"
China's share of U.S. imports fell from 21.6% in 2017 to 16.5% in 2022; Vietnam's rose by about 2 percentage points, and Taiwan also had a smaller increase.
Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China
Measured by the gap between Hong Kong's and China's trade declarations: each 1 percentage point increase in the tax rate raises evasion by about 3%.
Outsourcing Tariff Evasion: A New Explanation for Entrepôt Trade
The share of goods re-exported to China through Hong Kong rises with Chinese tariffs, suggesting entrepôt ports may be used to avoid tariffs.
The rise and fall of (Chinese) African apparel exports
When the United States imposed quotas on Chinese apparel, transshipment was estimated at about 22% of African apparel exports in 2001–2008, and exports fell once the incentive disappeared.
From Final Goods to Inputs: The Protectionist Effect of Rules of Origin
Rules of origin themselves have a protectionist effect: NAFTA's rules of origin markedly reduced member countries' imports of intermediate goods from outside the area.
中美貿易戰－中美關稅戰對臺灣的貿易移轉效果分析（Analysis of the Trade Diversion Effects of the China-U.S. Tariff War on Taiwan）
During the trade war, Taiwan saw some order shifting in electronics and intermediate goods, but its dependence on intermediate goods imported from China did not weaken.
非優惠性原產地規則之調和－兼論原產地規則於反傾銷反規避之運用（The harmonization of non-preferential rules of origin as well as the application for the anti-circumvention cases under the antidumping measures）
Harmonization of the WTO's non-preferential rules of origin has stayed unfinished after 20 years because the 94 core issues could not be agreed; the United States prefers a change in tariff classification, the EU prefers a value-added ratio.
出席 APEC 原產地規則相關議題工作坊報告書
Sets out the tests for substantial transformation: changes in tariff classification come at the 2-digit (CC), 4-digit (CTH) and 6-digit (CTSH) levels, with CC the strictest and CTSH the loosest.
The facts and figures follow the MJIB press release of 2026-09-03. The cases are still under investigation; this page draws no conclusion about any individual case and does not name the companies mentioned. Statutes follow the Laws & Regulations Database as of 2026-10-02. The number of penalty decisions and the heavier per-declaration fine announced by the Ministry of Economic Affairs on 2026-09-07, and the current fine schedule under the International Trade Administration's disposition guidelines, are not covered here because we did not obtain the official original text. We found no primary document on the current effect of the 40% U.S. transshipment duty or on the U.S. Federal Communications Commission rules for optical transceiver modules. This page is not legal advice; for individual cases, consult a lawyer or the competent authority.
What are the common questions about origin-washing enforcement?
Is origin washing punishable by prison?
How many cases did the MJIB handle this time?
What is the penalty under Criminal Code Article 255?
Can I label goods assembled in Taiwan from Chinese parts as MADE IN TAIWAN?
What is the Declaration of Origin for Goods Exported to the U.S.?
Can I write Made in Taiwan on the product page for goods I bought on Taobao and sell in Taiwan?
If I buy something only for my own use, do I still have to mark its origin?
Can HowBridge relabel my goods or issue a certificate of origin?
Can I report someone for origin washing?
What does origin washing mean?
Further reading
Rules of origin and origin washing: definition, order of determination and penalties
465 certificate of origin: which agricultural imports require one
ECFA early harvest list and certificates of origin
Can counterfeit goods be shipped back to Taiwan?
International Trade Administration import regulations and import permits
What is a CCC tariff code and how to look it up
Taiwan import tariff guide
Shipping from mainland China to Taiwan? Just declare truthfully
When you create a shipping order in the Member Center, fill in the product name, quantity and price truthfully; for goods you plan to resell, keep and truthfully mark the origin.
Go to Member Center