https://www.ieatpe.org.tw/magazine/ebook367/trend.html)
美中貿易戰於2018年爆發後,雙方互相提高進口商品關稅。中國大陸是許多台商的生產重地,美國則是龐大市場商機所在,強國打架殃及台商,面對此困境,許多台商循規蹈矩,尋求遷移產能的管道,但也有廠商投機取巧,透過「洗產地」來規避關稅。 何謂「洗產地」?簡而言之,是指進口國外原料或產品來台加工,未達「實質轉型」,卻取得台灣原產地證明書。「原產地證明書」簡稱C/O,是證明貨物產地
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