Any commodity for export shall be marked on itself or its internal and external package with the country of origin in a conspicuous and durable manner. If such a marking cannot be made in accordance with these regulations owing to the special characteristics of the commodity or the special situation of packaging, the exporter shall apply to the TITA for approval.

Commodities for export and manufactured in the Republic of China shall be marked with "Made in Republic of China", "Made in Taiwan, Republic of China", "Made in Taiwan" or the equivalent in a foreign language.
Commodities for export mentioned in the preceding paragraph shall not be marked with any name of foreign countries or places or any other expressions that can mislead others to believe that the commodities are made in other countries, except imported parts/components, on which the original marks of the country of origin may be retained, except commodities in either of the following situations, which may be marked with other countries as the country of origin:
1. Parts/components supplied to foreign buyers for assembly, on which marks of the country of origin are to indicate the place where the finished products are to be made, with approval from the TITA.
2. Containers or packing materials supplied to foreign buyers for their use.
With respect to commodities themselves marked with other countries as origin under the preceding paragraph, their internal or external packages shall still be marked with this country as the country of origin.

For the re-export of imported commodities, their original marks of country of origin may be retained thereon, and those re-exports without marks of country of origin when imported, may likewise be re-exported.

The imported commodities in the preceding article that are processed in Taiwan for re-export may be marked with “Processed in Taiwan” or the method of processing in Taiwan on the commodities themselves or on internal and external package. But if the commodities only undergo any of the following steps, they shall only be marked with the method of processing in Taiwan:
1. Preservation required for transportation or storage;
2. Classifying, grading and packaging required for marketing or transporting of products;
3. Assembling or mixing that does not result in any major difference in the characteristics of the products;
The commodities marked “Processed in Taiwan” or with the method of processing in Taiwan shall also be marked with the country of origin in a conspicuous and durable manner.