Goods imported from a least-developed country shall be regarded as originating in that country, provided that:
(1) the goods were wholly produced in that least-developed country; or
(2) where there are two or more countries involved in the production of the goods, the production process conducted by that least-developed country has added value to the goods by a ratio of no less than 50%.

While determining whether goods were wholly produced in a least-developed country as referred to in subparagraph 1 of the preceding Article, the provisions of Article 6 shall be applied.

The ratio of added value of goods imported from least-developed countries shall be calculated in accordance with the following method:
RAV=[(TV-VNM)/TV]*100
Where:
RAV is the ratio of added value,
TV is the export price of the good, adjusted to a FOB basis, and
VNM is the price of imported raw materials and parts used in a manufacturing or processing process of the good, adjusted to a CIF basis.
While calculating the ratio of added value in accordance with the preceding paragraph, the price of materials originated from the Republic of China used in the production of a good imported in a least-developed country shall be excluded from the price of imported raw materials and parts.

A good imported from a least-developed country applying for the preferential tariff rate shall be accompanied by a Certificates of Origin, and its transportation shall satisfy one of the following requirements:
(1) it was shipped directly from the exporting country to the Republic of China; or
(2) it has been shipped through a third country for the purpose of transit or temporary storage, provided it did not undergo operations other than unloading or reloading in the country of transit.
The Certificate of Origin referred to in subparagraph 1 shall be issued and certified by the government of the exporting country. Format of the certificate shall be established and announced by the Ministry of Finance.