1. The agreement in brief
Signed in 2014, in force since December 2015.
Taiwan is a separate customs territory. Detailed practice depends on the regulation in force at the time of the transaction.
2. The category structure
Agricultural products are largely excluded.
Industrial products are staged over a transition period.
3. The origin rule
The general rule is a change in tariff classification, with product-specific rules for certain items.
The specific rule that matters
Textiles and certain machinery have specific requirements.
4. The practice
The regulation governing trade across the strait has been revised several times.
The commodity categories subject to restrictions have changed with those revisions.
5. What exporters should confirm
The current regulation, the current restricted category list, and the current certificate procedure.
6. The commercial reality
Trade with Taiwan is significant, highly concentrated by product category, and politically sensitive.
Documentation errors tend to have consequences beyond clearance.
7. A scenario
An exporter of machinery assumed the arrangement had been suspended across the board and stopped preparing certificates.
The arrangement was in force for its product category, and it had been paying duty unnecessarily.
8. Closing view
The relevant question is not what the news says, but what is in force for the specific product category.
*This article is based on the Cross-Strait Economic Cooperation Framework Agreement and related regulations.*