1. Prohibition of Forced Labor

Suppliers must prohibit all forms of forced labor, including but not limited to bonded (including debt bondage) or indentured labor, involuntary or exploitative prison labor, slavery, or human trafficking (including individuals specified under the CAATSA, Countering America’s Adversaries Through Sanctions Act, such as North Korean citizens).This includes prohibiting the use of intimidation, coercion, threats, abduction, or fraud to transport, harbor, recruit, transfer, or receive workers for labor or services. Suppliers must not impose unreasonable restrictions on workers’ access to the workplace, nor unreasonably restrict their freedom of movement within the workplace. This extends to worker dormitories or living quarters, where applicable.All work must be voluntary. Workers must have the right to leave their employment at any time without penalty and, if providing reasonable notice in accordance with their labor agreement, must be allowed to terminate their employment relationship without reprisal. This right must be clearly defined in worker contracts. Suppliers must retain records of all departing workers.Employers, agents, and sub-agents are prohibited from withholding, destroying, concealing, or confiscating workers’ identity documents or travel papers, such as government-issued identification, passports, or work permits.Employers may only retain such documents in compliance with local legal requirements. Even in such cases, workers must have unrestricted access to their documents at all times.Workers must not be required to pay recruitment fees or other employment-related fees to employers, agents, or sub-agents.If any such fees are discovered to have been charged, they must be reimbursed to the affected workers.

2. Child Labor

No child labor shall be used in any luxury goods manufacturing process."Child labor" refers to the employment of individuals under the age of 15, under the compulsory education age, or below the minimum employment age of the country/region (whichever is highest).Workers under the age of 18 (young workers) must not engage in work that may endanger their health or safety, including night shifts or overtime.Suppliers must properly maintain student records, rigorously review educational partners, and ensure compliance with applicable laws and regulations to protect the rights of student workers, ensuring proper management.Suppliers must implement appropriate mechanisms to verify workers' ages and support the use of lawful workplace learning programs that comply with all laws and regulations. Suppliers must provide adequate support and training for all student workers.Where no local laws apply, the wages of student workers, interns, and apprentices should at least match those of entry-level employees performing similar work.If instances of child labor are discovered, assistance and remedial actions must be provided.

3. Working Hours

Working hours must not exceed the maximum limits set by local laws. Besides, weekly working hours must not exceed 60 hours (including overtime), except in emergencies or extraordinary circumstances.Any overtime must be voluntary, and workers must be allowed at least one day of rest every seven days.

4. Wages and Benefits

Wages paid to workers must comply with all applicable wage laws, including laws governing statutory minimum wages, overtime, and mandated benefits according to local regulations in each country.Suppliers must recognize the importance of ensuring that all workers earn a living wage by measuring and addressing any gaps. All workers must receive equal pay for equal work.Overtime wages must be higher than the regular hourly rate. Unreasonable wage deductions as a form of disciplinary action are prohibited. In each pay cycle, workers must receive timely and comprehensible wage statements containing sufficient information to verify accurate payment. Temporary, dispatch, and outsourced workers must be employed in compliance with local laws.

5. Prevention and Mitigation of Precarious Employment

Suppliers must provide all workers with written employment agreements in their native language or a language they understand, detailing the terms and conditions of employment as part of the recruitment process.Foreign migrant workers must receive their employment agreements before leaving their home countries, and these agreements must not be replaced or altered after they arrive in the host country unless changes are made to comply with local laws and provide equal or better conditions.Suppliers must not use employment agreements that result in social or economic insecurity for workers, such as the misuse of consecutive short-term contracts, labor-only contracts, subcontracting, or home-based work arrangements.

6. Non-Discrimination / Non-Harassment / Humane Treatment

Suppliers must commit to a workplace free from harassment and unlawful discrimination.

Workers must not be subjected to harsh or inhumane treatment, including violence, sexual violence, sexual harassment, sexual assault, corporal punishment, psychological or physical coercion, bullying, public humiliation, or verbal abuse. Threats of such treatment are also prohibited.Clear disciplinary policies and procedures must be defined and effectively communicated to employees.Suppliers must ensure a workplace free from harassment and unlawful discrimination. Employment and workplace decisions such as wages, promotions, rewards, and training opportunities must not be based on race, color, age, gender, sexual orientation, gender identity or expression, ethnicity or national origin, disability, pregnancy, religion, political affiliation, union membership, veteran status, protected genetic information, marital status, or family responsibilities.Policies and procedures supporting these requirements must be clearly defined and communicated to workers. Suppliers should provide reasonable accommodations for religious practices, disabilities, and family responsibilities (e.g., caregiving).Furthermore, employees or job applicants must not be subjected to discriminatory medical tests, such as pregnancy or virginity tests, or physical examinations.The Code was drafted in consideration of the ILO Discrimination (Employment and Occupation) Convention (No.111)

7. Human Rights Policy

Suppliers should uphold core values, support the Universal Declaration of Human Rights (UDHR) and related internationally recognized human rights principles, and comply with local regulations. Suppliers must treat all employees with dignity and respect.Suppliers should establish appropriate and effective processes to implement the Code. This includes maintaining zero tolerance for human rights violations affecting all employees and workers (including temporary workers, dispatched workers, student workers, agency workers, and key suppliers, contractors, and subcontractors within the supply chain). Suppliers must optimize mechanisms and training to prevent sexual harassment and power bullying, manage working hours effectively, protect the rights of persons with disabilities, and safeguard personal privacy. Regular assessments and management of human rights risks must be conducted, including audits and reviews of human rights policies and management procedures. Relevant disclosures should be made to stakeholders to enhance and continuously improve suppliers' human rights performance. This applies to all employees, temporary workers (including key suppliers, contractors, and subcontractors within the supply chain), and vulnerable or marginalized groups (including indigenous peoples, migrant workers, contract workers, LGBTQ+ individuals, minority groups, veterans, women, persons with disabilities, and small businesses). Key human rights concerns include, but are not limited to: Respecting economic, social, cultural, civil, political rights, and development rights in operations; Providing a safe, healthy, and harassment-free working environment; Eliminating unlawful discrimination to ensure equal employment opportunities; Prohibiting forced labor and child labor; Complying with all applicable wage and working hour regulations; Supporting employees' physical and mental health and work-life balance; Practicing responsible mineral sourcing; Promoting labor rights, diversity, and non-discrimination. Suppliers must support and assist employees in maintaining physical and mental health and work-life balance. They must offer diverse and open communication channels, including but not limited to anonymous reporting mechanisms, to allow suppliers, business partners, and other stakeholders to provide feedback or report suspected violations.

Suppliers should respond to dynamic internal and external conditions and stakeholder needs by periodically reviewing and assessing related risks and practices. They must establish grievance, investigation, and remediation processes and take timely action to mitigate any adverse human rights impacts.

8. Diversity and Inclusive Culture

Suppliers should firmly believe in the value of a diverse workplace. By fostering future talent in a mutually inclusive environment, the industry can fully benefit from the global talent pool's potential. Fair employment opportunities are a source of corporate competitiveness. Suppliers should respect individual differences and ensure that hiring and promotion processes are free from discrimination based on gender, religion, race, nationality, or political affiliation.

9. Accessibility Culture

Suppliers should strive to create an accessible workplace culture that fosters an inclusive employment environment for individuals of all abilities. This includes respecting the labor rights of persons with disabilities and marginalized or disadvantaged groups. Suppliers should support and empower job seekers and employees with diverse abilities, functions, or work requirements. They must cultivate a workplace with accessible facilities and design inclusive professional teams to establish and maintain an accessibility-focused culture.

1. Occupational Health and Safety

Providers should identify assess and mitigate workplace health and safety hazards (e.g., chemical, electrical and other energy, fire, conveyance, and fall hazards or accidents) through hierarchical control principles to avoid endangering workers.If sources of hazards cannot be effectively controlled through the above methods, workers should be provided with appropriate and adequately maintained personal protective equipment (PPE), as well as educational materials on these hazards and associated risks.Measures to promote gender equality should be taken, such as excluding pregnant women and breastfeeding women from working conditions that may pose a risk to them or their fetuses, and providing reasonable accommodation for breastfeeding women.

2. Emergency Preparedness

Suppliers should identify and assess potential emergency situations and incidents and minimize their impact by implementing emergency plans and response procedures. These should include emergency reporting, worker notifications, evacuation plans, worker training, and drills.Emergency drills should be conducted at least once a year or as required by local law, whichever is stricter.Plans should also include appropriate fire detection and suppression systems, unobstructed emergency exits, sufficient escape facilities, emergency personnel contact information, and recovery plans.These measures should focus on minimizing harm to life, the environment, and property.

3. Occupational Injury and Illness

Suppliers should establish procedures and systems to prevent, manage, track, and report occupational injuries and illnesses. These should include: Encouraging workers to report incidents; Classifying and recording cases of occupational injury and illness; Providing necessary medical treatment; Investigating incidents and implementing corrective actions to eliminate root causes; Assisting workers in returning to their jobs.Workers should be allowed to remove themselves from hazards that pose immediate risks of harm and should not be required to return until the situation is mitigated, without fear of retaliation.

4. Industrial Hygiene

Suppliers should identify, assess, and control the impacts on workers resulting from exposure to chemical, biological, and physical factors through the hierarchy of controls. When these measures cannot effectively prevent hazards, suppliers must provide workers with free, appropriate, and well-maintained personal protective equipment.Suppliers should ensure a safe and healthy workplace by systematically and continuously monitoring workers’ health and working environments.Occupational health monitoring should be conducted regularly to assess whether workers' health is impacted by occupational exposure.Protective occupational health programs should be ongoing and include educational materials about risks associated with workplace hazards.

5. Physically Demanding Work

Suppliers should identify, assess, and control risks to workers involved in physically demanding tasks, including manually handling materials, repetitive lifting of heavy objects, prolonged standing, and highly repetitive or high-intensity assembly work. For high-risk tasks, such as those involving high-temperature casting or mechanical die-casting, workers should be equipped with appropriate high-temperature-resistant protective gear and protective barriers to reduce workplace accidents.

6. Machine Safeguarding

Suppliers should evaluate safety hazards associated with production equipment or other types of machinery.To prevent potential injuries to workers caused by machinery, suppliers should provide and maintain appropriate physical safeguards, interlocks, and barriers.​​​

7. Public Health and Accommodation

Suppliers should provide workers with clean restroom facilities, safe drinking water, and sanitary cooking utensils, food storage facilities, and tableware.Worker dormitories provided by suppliers or labor agents should be clean, safe, and equipped with appropriate emergency exits, hot water for bathing, adequate lighting and ventilation, secure spaces for personal and valuable belongings, and convenient access to private spaces.For infectious diseases, suppliers should develop and implement plans to take reasonable steps to prevent, control, and respond to potential outbreaks among workers.

8. Health and Safety Communication

Suppliers should provide workers with appropriate occupational health and safety information and training in their native language or a language they understand. This training should cover all workplace hazards workers may face, including but not limited to mechanical, electrical, chemical, fire, and physical hazards.Health and safety information should be clearly posted at the workplace or made available in locations easily accessible to workers. The information and training should address risks specific to certain groups, such as those based on gender or age, where applicable. All workers should be trained before starting work and regularly thereafter.Workers should be encouraged to report any health and safety concerns and assured that they will not face retaliation.

9. Natural Disaster Risk Mitigation

Suppliers should understand the natural disaster risks associated with their factory locations, such as earthquakes, droughts, floods, and typhoons. They should assess the likelihood and severity of personnel injuries, property damage, and operational disruptions. Based on these assessments, suppliers should implement protective infrastructure, develop response procedures, conduct training and drills, and execute emergency plans to mitigate risks from natural disasters.

1. Environmental Permits and Reporting

Suppliers should obtain, maintain, and regularly update all required environmental permits (such as emission monitoring), approvals, and registrations. They must also comply with operational and reporting requirements specified in these permits.

2. Pollution Prevention and Resource Conservation

Suppliers should minimize or eliminate pollutants and waste at the source or through practices such as installing pollution control equipment, improving production, maintenance, and facility processes, or employing other methods. They should conserve natural resources (including water, fossil fuels, minerals, and virgin forest products) through practices such as improved processes, material substitution, reuse, reduction, recycling, or other methods.

3. Hazardous Substances

Suppliers should identify, label, and manage chemicals, waste, and other substances that pose a hazard to humans or the environment. The goal is to minimize and avoid usage and ensure their safe handling, transportation, storage, use, recycling, reuse, and disposal.They should track and record data related to hazardous waste.

4. Solid Waste

Suppliers should implement systematic measures to identify, manage, reduce, and responsibly dispose of or recycle non-hazardous solid waste.They should also track and record data on general waste.

5. Emissions of Toxic Air Pollutants

Suppliers should classify, routinely monitor, control, and treat emissions such as volatile organic compounds, aerosols, corrosives, particulates, ozone-depleting substances, and combustion byproducts before releasing them during operations. Ozone-depleting substances should be managed per the Montreal Protocol and applicable regulations.Suppliers should routinely monitor the performance of air emission control systems.

6. Materials Management

Suppliers should comply with all applicable laws, regulations, and customer requirements regarding the prohibition or restriction of certain substances in products and manufacturing processes, including requirements for recycling and disposal labeling.

7. Water Resource Management

Suppliers should implement water management plans to document, classify, and monitor water sources, usage, and discharge. They should seek opportunities to conserve water and control pollution pathways.Wastewater should be classified, monitored, controlled, and treated as required before discharge or disposal.Suppliers should routinely monitor the performance of wastewater treatment and control systems to ensure optimal performance and legal compliance.Suppliers should assess risks related to water scarcity and flooding at operational sites, promote water conservation and recycling, and establish emergency preparedness and training to enhance climate resilience.

8. Energy Consumption and Greenhouse Gas Emissions

Suppliers must set absolute greenhouse gas reduction targets for their company. They should track, record, and report energy consumption and all Scope 1, Scope 2, and significant Scope 3 greenhouse gas emissions. Suppliers should publish these reports to support greenhouse gas reduction goals.Efforts should focus on improving energy efficiency and reducing energy consumption and greenhouse gas emissions.

9. Biodiversity

Suppliers should comply with biodiversity conservation regulations, avoid operational impacts on critical habitats, and participate in conservation actions to preserve natural ecosystems.

1. Business Integrity

Suppliers should adhere to the highest standards of integrity in all business interactions.A zero-tolerance policy should be adopted to prohibit all forms of bribery, corruption, fraud, extortion, and embezzlement.

2. No Improper Gains

Suppliers should not promise, offer, authorize, give, or accept bribes or other forms of improper benefits. This prohibition includes promising, offering, authorizing, giving, or accepting anything of value (whether directly or indirectly through a third party) to obtain or retain business, transfer business to others, or gain improper gains.Suppliers should implement monitoring, record-keeping, and enforcement procedures to ensure compliance with anti-corruption laws.

3. Information Disclosure

All business dealings should be transparent and accurately recorded in suppliers’ books and business records.Suppliers must disclose information about their participation in labor, health and safety, environmental activities, business operations, organizational structure, financial status, supply chain, and performance to stakeholders in their value chain, in accordance with applicable laws and common industry practices. Suppliers must not falsify records or misrepresent their supply chain’s status or common practices.For products made of natural materials, the documented information should be authentic and of high quality, not fabricated or artificially reproduced while withholding essential details.

4. Intellectual Property

Suppliers should respect intellectual property rights, transmit technology and production knowledge in a manner that safeguards intellectual property, and protect the data of customers and suppliers.

5. Fair Trade, Advertising, and Competition

Suppliers should uphold standards of fair trade, truthful advertising, and fair competition.

6. Identity Protection and Prevention of Retaliation

Unless prohibited by law, suppliers should establish procedures to protect whistleblowers—those who disclose improper conduct by company employees, supervisors, or public officials—and ensure their confidentiality and anonymity.Suppliers should also implement communication channels that allow employees to raise concerns without fear of retaliation.

7. Responsible Mineral Sourcing

Suppliers must establish policies and conduct due diligence to reasonably ensure that the minerals used in their manufactured products, such as platinum, gold, silver, copper, and palladium, meet international standards of sufficient purity.This process should align with the Organisation for Economic Co-operation and Development (OECD) Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas, or an equivalent and recognized due diligence framework. Suppliers should ensure their own suppliers have processes in place to verify smelter or refinery compliance and to monitor any changes.

8. Privacy

Suppliers are expected to take reasonable measures to protect the personal data and privacy of all individuals with whom they conduct business, including suppliers, customers, consumers, and employees. Suppliers should comply with applicable privacy and data protection laws and regulatory requirements when collecting, storing, processing, transmitting, and sharing personal data.

9. Avoidance of Conflicts of Interest

Business interactions between suppliers and Ming Ta should avoid any potential conflicts of interest. Examples of potential conflicts include (but are not limited to): Ming Ta employees or their immediate family members (parents, children, spouses, or siblings) holding positions at the supplier’s organization or having significant financial interests in the supplier (if it is a privately held company).Unnecessary or overly frequent social interactions between suppliers and Ming Ta representatives may also raise concerns about conflicts of interest.Suppliers must maintain professional boundaries in all dealings with Ming Ta personnel and report any actual or potential conflicts of interest immediately to Ming Ta.Appropriate measures must be taken to prevent misconduct arising from such conflicts.

10. Prohibition on Unauthorized Subcontracting

Ming Ta's employees are prohibited from requesting suppliers, without specific authorization, to subcontract the provision of products or services required under their contracts to specified third parties or to source materials or make purchases from specified third parties. If suppliers encounter such requests, they should promptly report the matter to Ming Ta through the designated whistleblowing channels at https://www.Ming Ta-reporting-page. (Violations of professional ethical conduct reporting system).

11. Adherence to Contractual Obligations

For matters where Ming Ta expects suppliers to perform obligations personally (including under contracts or purchase orders), suppliers must not subcontract or delegate such obligations to third parties without prior approval from Ming Ta. Besides, suppliers should not provide any products or services to Ming Ta without a valid contract or purchase order duly signed with Ming Ta.

12. Compliance with Import and Export Regulations

Suppliers must understand and comply with Taiwan's relevant laws regarding the import, export, and shipment of goods to Ming Ta or on behalf of Ming Ta. This includes adherence to export controls and customs regulations of the originating country, import and customs laws of the destination country, payment of applicable duties and taxes, and local transportation regulations.Suppliers should provide their employees and subcontractors with operational procedures and training to ensure compliance with the aforementioned regulations.

13. Ming Ta's Sole Point of Contact for International Business

Ming Ta will never engage in promoting investment opportunities, inviting suppliers to join investment communities, or making unauthorized commitments through individuals claiming to represent Ming Ta.

For suppliers, Ming Ta procurement personnel are the only business contact for all commercial interactions. Without the consent, arrangement, or involvement of Ming Ta procurement personnel, suppliers are not permitted to engage with non-procurement staff of Ming Ta regarding business matters. This includes discussions on any commercial terms, such as pricing, payment conditions, delivery schedules, incentives, compensation, complimentary products, testing or services, technical specifications, or engineering improvements.

1. Corporate Commitment

Suppliers should establish policy statements on human rights, health and safety, and environmental responsibility, outlining their commitment to due diligence and continuous improvement. These statements should be signed by executive management, publicly available, and communicated to employees in accessible language.

2. Management Responsibility and Accountability

Suppliers should assign senior executives and company representatives to oversee the implementation of management systems and related programs.Senior management should regularly review the operation of these systems.

3. Legal and Customer Requirements

Suppliers should adopt or establish procedures to identify, monitor, and understand applicable laws, regulations, and customer requirements (including the requirements of the Code).

4. Risk Assessment and Risk Management

Suppliers should adopt or establish procedures to identify legal compliance, environmental, health and safety (*Note 1), labor practices, and ethical risks related to their operations. This includes assessing severe human rights and environmental risks linked to operations.Suppliers should evaluate the level of each risk, implement appropriate procedures, and apply substantive controls to manage identified risks and ensure compliance with applicable laws and regulations.

5. Improvement Targets

Suppliers should establish written performance goals, metrics, and implementation plans to enhance their social, environmental, health, and safety performance. Regular audits must evaluate the progress in achieving these targets.

6. Training

Suppliers should create training programs for management and employees to implement policies, procedures, and improvement goals while meeting applicable legal and regulatory requirements.

7. Communication

Suppliers should establish procedures to clearly and accurately communicate policies, practices, expectations, and performance to employees, partners in the supply chain, and customers.

8. Employee Feedback, Participation, and Grievance Mechanisms

Suppliers should establish processes for ongoing two-way communication with workers, worker representatives, and other relevant stakeholders.These processes should gather feedback on operational practices and conditions covered under these standards and facilitate continuous improvement.Suppliers should develop or participate in operational-level grievance mechanisms aligned with the United Nations Guiding Principles on Business and Human Rights, providing a safe environment for workers to raise concerns without fear of retaliation. Suppliers should also provide information on alternative dispute resolution mechanisms.

9. Audits and Assessments

Suppliers should conduct regular self-assessments to ensure compliance with applicable laws, regulations, the Code, and customer contract requirements related to social and environmental responsibility.

10. Corrective Action

Suppliers should establish procedures to ensure timely correction of deficiencies identified during internal and external assessments, inspections, investigations, and audits.

11. Documentation and Records

Suppliers should create and maintain documentation and records to ensure compliance with legal and corporate requirements while safeguarding privacy and confidentiality.

12. Supplier Responsibility

Suppliers should develop procedures to communicate the requirements of the Code to their own suppliers and monitor their compliance with the Code.