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財政部民國111年1月25日台財關字第1111002464號
進口合於中華民國（臺灣）與尼加拉瓜共和國自由貿易協定第4章規定之原產貨品，進口日期自110年12月21日起，至該協定停止施行前，申請適用優惠關稅者，得以尼加拉瓜共和國工商部出口貿易中心（CETREX）核發之一般性原產地證明書及進口商自行具結原產地聲明書，替代該協定之優惠性原產地證明書辦理通關
MINISTRY OF FINANCE Order is hereby given, for stipulating that an importer who applies for preferential tariff rates between 21st, December 2021 and the termination date of the FTA for imports of originating goods complying with Chapter 4 of "Free Trade Agreement Between the Republic of China (Taiwan) and the Republic of Nicaragua" may submit Certificate of Origin issued by CETREX and Declaration of Origin permitted for a self-executed affidavit as the substitutes for Preferential Certificate of Origin of the FTA for customs clearance
