答覆
<p style="margin-left:0cm; margin-right:0cm">依據「外國廠商參與非條約協定採購處理辦法」第4條規定：</p>
<p style="margin-left:0cm; margin-right:0cm"><span style="color:#000000"><span style="font-family:"新細明體","serif""><span style="font-size:medium">一、財物之原產地：依進口貨物原產地認定標準。</span></span></span></p>
<p style="margin-left:0cm; margin-right:0cm"><span style="color:#000000"><span style="font-family:"新細明體","serif""><span style="font-size:medium">二、勞務之原產地：除法令另有規定者外，依實際提供勞務者之國籍或登記地認定之。屬自然人者，依國籍認定之；非屬自然人者，依登記地認定之。</span></span></span></p>
<p style="margin-left:0cm; margin-right:0cm"><span style="color:#000000"><span style="font-family:"新細明體","serif""><span style="font-size:medium">三、兼有我國及外國財物或勞務，無法認定其歸屬者，以所占金額比率最高者歸屬之。</span></span></span></p>
<p><span style="color:#000000"><span style="font-size:12pt"><span style="font-family:"新細明體","serif"">四、工程採購中涉及財物或勞務之提供者，其原產地之認定，準用上開規定。</span></span></span></p>
