Raw, imported tea that is fired and has its flavor profile adjusted in Taiwan exceeds the 35 % threshold, whether using the “ change in the substance ” criterion or the “ value-added ” criterion, and ought to be designated “ Taiwanese. ”
依此標準，如進口生茶（粗製茶）在台灣經過焙火、口味調整等加工，茶葉無論「實質轉變比例」或「附加價值率」均已超過 35 %，按規定本來就應該標示產地為「台灣」。