Article 11
An applicant for a Certificate of Origin or Certificate of Processing (hereinafter referred to as "the applicant") shall be the exporter indicated on the export declaration unless an exception approved by the BOFT has been obtained.
If the exporter on the Certificate of Origin or Certificate of Processing is a third party other than the applicant on the Certificate of Origin or Certificate of Processing or the buyer indicated on the export declaration, in addition to following the relevant procedures set forth in these regulations, the applicant shall also submit photocopies of documents that prove the transaction between the applicant and the third party or documents indicating that the BOFT has given special approval.
The applicant for a Certificate of Origin for products directly shipped from a third country to the importing country shall be referred to as the domestic seller.

Article 15
Once an application for the Certificate of Origin or Certificate of Processing is submitted to an issuing body, the applicant may not revise the contents.
When an application for the Certificate of Origin or Certificate of Processing is filed online, it shall be considered as effectively submitted once the operating system records of having received it. 
When an application for the Certificate of Origin or Certificate of Processing is recorded as approved on the operating system, it shall be considered effectively as approved; the applicant may request the body to print out the Certificate of Origin or Certificate of Processing, or request the issuing body to provide the electronic data of the Certificate of Origin or Certificate of Processing for the use of a customs declaration service provider to process cross-border shipment procedures.
Each issuing body shall issue no more than three original copies of each Certificate of Origin and no more than six duplicate copies. The applicant may provide reasons and apply for more copies if needed. Under such circumstances, the issuing body may issue no more than five original copies and no more than ten duplicate copies.
Every Certificate of Origin or Certificate of Processing shall carry the seal of the issuing body and the personal seal of the person responsible for the issuance to be effective.

Article 18
Applications for Certificates of Origin for products directly shipped from a third country to the importing country shall be submitted along with the following documents, but information that can be accessed through the operating system need not be provided.
1.The application.
2.A photocopy of the Certificate of Origin from the country of origin or the third country.
3.A photocopy of the bill of lading from the third country or photocopies of shipping documents with importing or exporting location.
4.Other required documents as stipulated in related regulations.

Article 21
Under any of the following circumstances, the applicant may apply for a Certificate of Origin with the ROC as country of origin, a Certificate of Origin with a foreign country as the place of origin, or a Certificate of Processing before customs clearance:
1.The Certificate of Origin or Certificate of Processing are to be submitted if it is so requested by the government of the importing country, in order to apply for import permits or customs clearance.
2.The Certificate of Origin or Certificate of Processing shall accompany the products being shipped; products that have been declared to Customs and placed in a warehouse, without an export declaration being previously released; or for shipment that takes less than three days.
3.The applicant has applied to Customs according to the Regulations Governing the Certification and Management of the Authorized Economic Operators and obtained the approval to be an authorized economic operator.
4.Specific products announced by the BOFT.
The application described in the preceding paragraph shall be submitted to the issuing body along with the following documents, but information that can be accessed through the operating system, or that the issuing body can access on the internet need not be provided:
1.The application.
2.Photocopies of the exporter/importer's registration, company registration and business registration.
3.Related documents that comply with the conditions specified in the preceding Paragraph.
4.A photocopy of the commercial receipt or transaction contract.
5.The Certificate of Origin or a photocopy of the original import declaration from the country of origin is required if the application is for a Certificate of Origin for re-exported products or for a Certificate of Processing.
6.Other required documents as stipulated in related regulations.
The applicant shall provide the export declaration number(s) and the product item(s) as released by the Customs via the operating system within 180 days after issuance of the Certificate of Origin or Certificate of Processing described in the preceding Paragraph or within the period announced by the BOFT, or submit relevant export documents to the original issuing body to apply for extension of the completion process. 

Article 23
The applicant shall submit certified documents to apply for a Certificate of Origin or Certificate of Processing in accordance with Articles 16 to 20 within 180 days after the products are released by Customs, but information that can be accessed through the operating system need not be provided.
If the application described in Paragraph 1 is not filed within 180 days after the products are released by Customs, the applicant shall submit a duplicate of the export declaration as proof of exportation issued by Customs in order to apply to the BOFT for special approval, but information that can be accessed through the operating system need not be provided.
Applications for Certificates of Origin or Certificates of Processing for different batches of goods included in the same export declaration shall be filed within 15 days after the first certificate is obtained unless the BOFT has given special approval.

Article 24
An application for cancellation or cancellation and renewal of Certificate of Origin or Certificate of Processing shall be submitted to the original issuing body along with the entire copy of the original Certificate of Origin or Certificate of Processing that had been issued. If the original copy is not available, the applicant shall submit documents indicating that the BOFT has given special approval.
A Certificate of Origin or Certificate of Processing of the same certificate number shall be issued to applicants applying for certificate cancellation and renewal as described in the preceding Paragraph unless the application is for a different type of certificate.
Applications for reissuance of Certificate of Origin or Certificate of Processing due to loss of the original certificate shall be filed with the original issuing body along with explanatory information. Applications for reissuance due to loss of the reissued certificate shall be submitted along with documents proving that the BOFT has given special approval.
Applications for cancellation, cancellation and renewal or reissuance of Certificate of Origin or Certificate of Processing shall be filed within 180 days after issuance of the original certificate.

Article 31
The articles of these regulations shall take effect on August 1, 2016.
The articles of these regulations which were amended on April 3, 2018 shall take effect on April 10, 2018.