Taiwan

For US customs, the country of origin is generally where the product was grown, produced, manufactured, or substantially transformed—not necessarily the country it was shipped from. A shipment sent from Taiwan may contain goods made in another country, and goods made in Taiwan may be routed through a different country before entering the United States.

Origin matters because US tariff measures, trade remedies, marking rules, and other import requirements can apply differently based on the product’s origin. For manufactured goods, customs may examine the processing performed in each country and decide where the last substantial transformation occurred. Simple actions such as repacking, labeling, sorting, or minor assembly usually do not change origin, but complex production can require a fact-specific analysis.

What to check

• Confirm the product’s manufacturing history, including every country where materials, components, and processing were involved.
• Determine whether processing in Taiwan—or elsewhere—created the finished article through a substantial transformation; ask a customs broker or seek a binding ruling when the analysis is uncertain.
• Keep commercial invoices, bills of materials, production records, supplier origin statements, and shipping documents that support the declared origin.
• Do not use the ship-from country, seller’s location, or port of export as a substitute for country of origin.
• Check the tariff classification and the applicable US measure for Taiwan and for any other country involved in production, then verify the current official requirements before entry.