By Vincent Wen    Photo：CANVA

In response to U.S. tariff policies and tightening global supply chain regulations, Taiwan Customs will require a "Certificate of Origin" for all exports to the United States starting May 7, 2025. This measure aims to prevent illegal transshipment of goods from other countries through Taiwan to evade U.S. tariffs.

Shipments without proper origin declaration will be rejected by Customs. Exporters must obtain the original Certificate of Origin prior to customs declaration and ensure accurate reporting by customs brokers.

Combating "Origin Washing": Countries Increasing Oversight

Due to the high U.S. tariffs on certain countries, some businesses have attempted to reroute products through low-tariff countries by relabeling, repackaging, or conducting minimal processing—a practice known as "origin washing."

Major exporting countries in Asia, including South Korea, Vietnam, and Thailand, have also implemented new origin verification and transshipment control measures to comply with international inspections and U.S. requirements. Taiwan’s new regulations are in line with global efforts and will become increasingly strict.

Substantial Transformation Requirement Cannot Be Overlooked

According to U.S. trade regulations, goods must undergo “substantial transformation” in the transshipment country—such as manufacturing, deep processing, or a change in HS Code—in order to qualify for a change in origin.

Simply repackaging, relabeling, sorting, or re-boxing does not legally qualify the goods for a change of origin.

Penalties for Violations

Any falsification of origin or production documentation will be subject to penalties under the Foreign Trade Act, including:

A warning or a fine of up to NT$3 million

For severe cases, revocation of import/export registration and potential criminal liability

Taiwanese exports to the U.S. have already been subject to inspection. Exporters and customs brokers must comply with the new regulations and truthfully declare the origin to avoid delays, penalties, or damage to business reputation.

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