If a business entity is required to apply for a certificate of origin or a certificate of processing when exporting commodities, it shall submit an application in accordance with the Regulations Governing Issuance of Certificates of Origin and Certificates of Processing.

When the business entity exports commodities; the commodities should be labeled their certificate of origin in accordance with labeling provisions for certificate of origin in the commodity export management measures.
In accordance with aforementioned measures, the application may apply to the Bureau or branches for approval in special cases.

When business entity exports and imports commodity, it should comply with the commodity export management measures as well as export and import provisions of commodity import management measures. If it’s exported and imported commodities are restricted by promulgation of competent authorities
in charge of trading, the business entity should fill out the application of export and import permit, prepare other documents prescribed in the relevant provisions, and apply to the Bureau or branches for approval in accordance with.

If the exported commodities are classified by promulgation of relevant authorities in charge of trading as strategic high-tech ones, the business entity should fill out the application of export permit for strategic high-tech commodity, prepare the relevant documents prescribed in the relevant provisions, and apply to the Bureau or branches for approval in accordance with provisions for export and import management measures of high-tech commodities.
According to the regulations of exporting country, when the business entity imports commodities, it is necessary to obtain international import certificate, delivery verification certificate and written assurance certificate for strategic hi-tech commodities issued by the R.O.C. government in advance; it should first apply to the Bureau or branches for such certificate.

In accordance with provisions of foregoing two articles, the business entity could apply for export and import certificates using the online service or information transmitted through e-mail that has record in the computer. This application will be regarded as being handled according to provisions.

If the business entity imports commodities from bonded factories, free trade ports, science park, agricultural biotechnology park or other bonded areas, it is exempted from applying to the Bureau or branches for the import permit except provisions in other laws and decrees. The commodities imported from bonded warehouse should be handled in accordance with provisions of Article 26.
If the commodities of business entity are exported to bonded factories, bonded warehouses, free tread ports, science park, agricultural biotechnology park or other bonded areas, they are exempted from applying to the Bureau or branches for the export permit except provisions in other laws and decrees.