Under Foreign Trade Act Article 17, an exporter/importer shall not fail to or untruthfully label the source identification or the country of origin as required.  Furthermore, under Regulations Governing Export of Commodities, any commodity for export shall be marked itself or its internal and external package marked with the country of origin in a conspicuous and durable manner. If commodity for export is manufactured in the Republic of China, it 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.  If commodity for export is not marked the country of origin, the Bureau of Foreign Trade requires the taxpayer to submit relevant evidence for investigation.

Taipei Customs finds many taxpayers untruthfully label the source identification of the country of origin lately. The country of origin of the external package was marked as "MADE IN TAIWAN", however, after the customs inspection, commodity was not made in Taiwan. Under Foreign Trade Act Article 28, if the taxpayer violates committing any of acts prohibited in Foreign Trade Act Article 17, the exporter will be punished by the Bureau of Foreign Trade. In addition, the commodity is not allowed to be exported. 

Taipei customs further states that in order to prevent untruthfully labeling the source identification or the country of origin, the customs will continue to strengthen the inspection of the country of origin of commodity. The taxpayer should follow Foreign Trade Act in order to clear the cargo effectively.