原產地規定分為優惠性原產地規定及非惠性原產地規定，進口貨物在決定產地後，始能決定其所適用之關稅與非關稅進口管制。現今進口貨物已因企業國際化分工而不單單於一國生產，且在全球化下，簽定區域性自由貿易協定成為主流。
歐洲整合27個不同文化、語言之國家成為世界最大之經濟共同體-歐洲聯盟，互免關稅，對外使用一致之關稅制度，會員國享有自由貿易所帶來之福利；而同文同種的兩岸卻因分裂近60年，臺灣在政治、經濟考量下對大陸貨物設有貿易障礙，這些障礙常在確定貨物原產地後施行。兩岸所簽定之「兩岸經濟合作架構協議(ECFA)」協議於2011生效後，臺灣產地管制將走入歷史，即逐期開放大陸貨物進口。兩岸是否應借鏡歐盟成功之區域整合而逐漸完成政治統一？這是全世界所矚目。
本論文先從法制面介紹國際通用、歐盟、臺灣等等之原產地規定；以及從歷史、法規、實務介紹臺灣管制進口貨物產地之梗概；並採用美國普度大學（Purdue University）農經系所開發之全球貿易分析專案（Global Trade Analysis Project，簡稱GTAP）模型作經濟分析工具，模擬後得出歐盟、臺灣對特定進口貨物施以優惠性稅率後，其福利與進口數量均上升之情形。
本論文於結論中除比較臺灣與歐盟原產地現制之優劣外，並依據歐盟整合理論中新功能主義、超國家主義及政府間主義檢視兩岸能否完成整合，文末則鼓勵兩岸對等、包容、尊重彼此，從ECFA、自由貿易組織，最後過渡至大中華經濟共同體。
Rules of Origin (ROO) are divided into two , Preferential Rules of origin (PROO) and Non-preferential Rules of origin (NPROO). We should first know about a product’s original production place to decide its import tariff or non-tariff control. Under the prosperity of international industrial subdivision a product can be processed in several countries before it is ready for the market. And under the wave of Globalization, the regional Free Trade Agreements have become the international main train.
The European Union has integrated 27 different countries which speak different languages to become the biggest common market in the world. They are duty free for each other and use the common Customs tariff for imported goods. They benefit from the welfare which comes from free trade. On the other hand, Taiwan, owing to the separation from mainland China since 62 years, prohibits some of the merchandise imported from mainland China for political and economic reasons. this prohibition is implemented when the Customs considers that the merchandise comes from mainland China. The Economic Cooperation Framework Agreement (abbreviated ECFA) signed by the two sides of the strait came into force in 2011. The rules of origin in Taiwan will gradually become more favourable to products coming from mainland China. Will The two sides, under the eyes of the world, like the European Union begin from the economic integration and go on to political integration?
This thesis first studies the rules of origin of international organizations, European Union, and Taiwan. it also introduces the legislative and practical sides of the rules of origin of Taiwan. It also uses the Global Trade Analysis Project (abbreviated GTAP) designed by Purdue University's Department of Agricultural Economics to do the economics analysis which shows that the welfare and imports of the European Union and Taiwan go up when both of them decrease their tariff for specified goods.
The conclusion of this thesis compares the good and bad rules of origin of the European Union and Taiwan and integration theories such as new-functionalism, supernationalism and intergovernmentalism to investigate the possibility of the integration of the two sides. In the end, the author encourages the two sides to go from the ECFA FTA to unify as the great Chinese common market under equality, consideration, and respect.
