 
RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/TPKM/7 
15 January 1999 
 (99-0110) 
Working Party on the Accession  
of Chinese Taipei Original:   English 
 
 
 
ACCESSION OF CHINESE TAIPEI 
 
Responses to questions concerning document WT/ACC/SPEC/TPKM/5  
 
 The following responses to questions raised by members concerning document 
WT/ACC/SPEC/TPKM/5 (regarding the proposed tariff rate quota regime, the proposed rice quota regime and the special safeguard) have been received from the Representation of the Separate Customs Territory of Taiwan, Penghu, Kinm en and Matsu (hereinafter referr ed to as "Chinese Taipei"). 
_______________ 
 
Table of Contents
 
   Page Question I. PROPOSED TARIFF QUOTA REGIME 2 1-2 
A. TARIFF QUOTA ADMINISTRATION     1. TERMS OF TRADE 2 3-11 
2. APPLICATION 4 12-29 
3. ASSOCIATED FEES 8 30-31 4. CONSULTATION MECHANISM 9 32-35 5. ALLOCATION 10 36-48 (a) ALLOCATION SYSTEM-1 13 49 
 Initial Distribution of Allocations 13 50-64 
 Reallocation of Unused Allocations 16 65-67  Distribution of Allocations After the First Two Years 17 68-73 (b) ALLOCATION SYSTEM 2 18 74-81 (b) ALLOCATION SYSTEM 3 20 82-85  B. PRODUCTS SUBJECT TO TARIFF RATE QUOTAS 21 86-93 
II. PROPOSED RICE QUOTA REGIME 24 94-95 
A. RICE QUOTA ADMINISTRATION 24 96-102 1. CENTRALIZED IMPORTS  Specification of Imported Rice 27 103-105  Disposal of Imported Rice 28 106 
 Duties and Mark-Ups 28 107-111 
2. PRIVATE SECTOR TRADE  In-quota Duties and Mark-ups 29 112-114  Terms of Trade 30 115  Application 30 116-118 
 Allocation 31 119 
 Reallocation 31 120  Consultation Mechanism 31 121 B. HS LINES SUBJECT TO RICE QUOTA REGIME 32 122 III. DRAFT PLAN ON SPECIAL SAFEGUARD REGIME 33 123-30 ATTACHMENT I:   Products Subject to TRQ 36 
   Products Subject to Rice Quota 41 
ATTACHMENT 2:   Duty Rates for Rice Products 42  WT/ACC/SPEC/TPKM/7 
Page 2  
 
I.   PROPOSED TARIFF QUOTA REGIME 
Question 1. The proposed system outlined in WT/ACC/S PEC/TPKM/5 aids transparency, however we 
wonder whether Chinese Taipei intends that, when  finally agreed, it should become part of 
Chinese Taipei’s WTO commitments.  While this would provide some certainty, it would have 
the disadvantage of making it difficult to secure changes should certain aspects not appear to be 
working satisfactorily.  What is Chin ese Taipei’s intention in its regard? 
Reply
: 
The intention is to include the proposed ta riff rate quota administration, as presented in 
document WT/ACC/SPEC/TPKM/5 into the "head note" of Section I-B tables of our Schedules. The 
incorporation of the tariff rate quota administration into the Schedule serves to provide a predictable 
trading environment. Chinese Taipei will maintain reasonable degree of flexibility in consultations 
with Members when issues arise from the administration of the proposed systems. 
Question 2. 
Is it the correct understanding of paper WT/ACC /SPECTPKM/5 that paragraphs 1 to 4 apply 
to all tariff quotas and paragraph 5 only provid es specific rules according to groups of tariff 
quotas in respect of allocation of import rights? 
Reply : 
Yes, the understanding is correct. 
A. TARIFF QUOTA ADMINISTRATION 
1. TERMS OF TRADE 
Question 3. 
We welcome Chinese Taipei’s acknowledgement of  the need to act in conformity with the 
Agreement on Import Licensing Procedures.  Ho wever, we note that the paper refers to the 
allocation certificates being automatic import licenses.  We do not consider the procedures 
involved are automatic licensing procedures, as some applicants will not receive certificates.  
Could Chinese Taipei revise the description of it s proposed tariff quota administration systems 
accordingly? 
Reply : 
The quota certificate issued after the allocation of quota will serve as "automatic import 
licenses" because after a quota applicant successfu lly acquires a quota certificate, it will not be 
necessary for the quota recipient to apply for an import license for the goods under the quota 
allocated.  
Question 4. 
What mechanism, if any, is envisaged to deal  with a situation where certificate holders trade 
and transfer certificates, resulting in an aggregation of licences in a few hands?  How is this reconciled with the provision in System 1 for an (optional ) ceiling to ensure that no one entity 
gains more that 20 per cent of the total quota quantity?  WT/ACC/SPEC/TPKM/7 
 Page 3 
 
 
Reply : 
The trade and transfer of certificates will be de termined through market mechanism based on 
commercial considerations. To ensure the wide pa rticipation of applications for tariff quotas, a 
20 per cent ceiling on the total quota quantity will be established during initial distribution of tariff quotas. 
Question 5. Who will be responsible for keeping track of the quantity of products allowed in under the 
allocation certificates?  How will Ch inese Taipei count those quantities? 
Reply
: 
The Ministry of Finance (Ministry of Finance) will be the competent authority responsible for 
keeping track of the quantity of products allowe d in under the allocation certificates. The quantities 
imported will be monitored by counting the quantiti es against the quota allocated and the actual entry 
of products.  
Question 6. 
Will Chinese Taipei count quantities applied for or actual entries of products? 
Reply : 
Chinese Taipei will count quantities by actual entries of products. 
Question 7. 
If shipments contain mixed loads, who will veri fy the importation and the breakdown between 
products? 
Reply : 
In situations involving shipments of mixed load s, Customs of Chinese Taipei will verify the 
importation and the breakdown between products. 
Question 8. 
What is the legal relationship between a TRQ allocation certificate and an import licence? 
Reply : 
No legal relationship exists per se  between a TRQ allocation certificate and an import license. In 
the administration of tariff quotas, a quota recipient with a valid quota certificate will not be required to apply for an import license to import the goods allocated under the tariff quota, i.e. a valid quota 
certificate serves as an automatic import license. 
Question 9. 
Who will keep count of specific licence usage and how will it be done? WT/ACC/SPEC/TPKM/7 
Page 4  
 
Reply
: 
The Ministry of Finance will keep count of specific license usage based on actual entries of 
imported products under the tariff quota. 
Question 10. 
What information taken from licences will be available to the public? 
Reply : 
The Ministry of Finance will publish the names of quota recipients and the size of quota 
acquired. Customs statistics will be available on th e actual imports of products under the tariff quota. 
Question 11. 
Will there be credits for goods subsequently returne d to the sender or refused entry to Chinese 
Taipei on sanitary grounds? 
Reply : 
Chinese Taipei will not credit goods subsequently returned to the sender or refused entry to 
Chinese Taipei on sanitary grounds, i.e. returned goods will not be c ounted against the quota acquired 
as quota utilization. 
2. APPLICATION Question 12. The paper indicates that applications for allo cation of tariff quota quantities should be 
submitted to the Ministry of Finance (Ministry of Finance).  But will Ministry of Finance be actually responsible for the allo cation process and for tariff quo ta administration generally? 
Reply
: 
In general, the Ministry of Finance will be responsible for the allocation process and for tariff 
quota administration. 
Question 13. 
Applications for allocation of TRQ quantities sha ll be submitted to the Ministry of Finance.  
Who may apply for allocation?  May farmers or their organizations apply?  Does paragraph 5 
mean that a single company may as a maximum obtain 20 per cent of the quantities of a TRQ 
under system 1?  If so, what is a single company (same owners, economic dependent companies)? 
Reply
: 
Any person, juridical person and foreigners with r esidence in Chinese Taipei is eligible to apply 
for tariff quota. A ceiling may be established for products administered under tariff quota and a single 
applicant can not apply for more than 20 per cent of the total in-quota quantity to be allocated.  WT/ACC/SPEC/TPKM/7 
 Page 5 
 
 
Question 14. 
On eligibility for tariff quota certificates, we consider that anyone who could import in a 
tariff-only situation should be eligible to a pply for certificates and therefore foreign entities 
should not be discriminated against.  Who will be  eligible to apply for certificates under each 
system (no mention is made of this)? 
Reply : 
Any person, juridical person, inclusive of foreig ners with residence in Chinese Taipei will be 
eligible to apply for certificates under each of the quota allocation system.  
Question 15. 
It is not clear from Section 2 when the applicat ion period for certificates begins.  Could Chinese 
Taipei clarify the point at which applic ations for certificates will be accepted? 
Reply : 
Is this from the time the official journal notice is first published or from a specific starting point 
set out in that notice? 
The application period for certificates will commence sixty days from the publication of the 
public announcements for the quota(s) to be allocated. The public announcements will include 
information on the application period for certificat es. The application period will be no later than 
30 November of the previous year.  
Question 16. 
The meaning of the phrase "for the purpose of transfer" is not entirely clear.  Will the two-week 
deadline apply to both initial allocations and reallocations? 
Reply : 
The two-week period is used for administrative pur poses by the Ministry of Finance. At the end 
of this period, the Ministry of Finance will publis h and notify names of quota recipients so that the 
sources of quotas will be public information. The two- week deadline applies to both initial allocations 
and re-allocations of quotas. 
Question 17. Shall the application for allocation or the alloca tion certificates themselves indicate country of 
origin, one or more tariff lines? Must additional  documents be submitted e.g. contracts? Will 
price information be requested? 
Reply
: 
Yes, information such as the country of origin, tariff lines will be required for the completion of 
the application form for tariff quota; additional docum ents such as contracts or price information will 
not be required. WT/ACC/SPEC/TPKM/7 
Page 6  
 
Question 18. 
Initial allocations shall be closed by 30 November  of the previous year.  From which date may 
application be presented?  Will all annual applicat ions be considered simultaneously?  If not, 
how will the approach "first-come, first served" be applied? 
Reply
: 
Applications for tariff quotas shall be accepted after the publication of the public announcement 
of the previous year. All annual applications for quotas will be considered simultaneously.1 
Question 19. 
It is not clear whether there will be any restrictions  on entities that can submit applications for 
quota certificates, or whether there will be pref erential or exclusive treatment accorded to 
particular types of enterprises (e.g. producer organisations).  Can this be clarified? 
Reply : 
Any person, juridical person, inclusive of foreig ners with residence in Chinese Taipei will be 
eligible to apply for tariff quotas under each of the quota allocation system.  
Question 20. 
If there are no qualification criteria, what is th ere to prevent companies with little interest in 
importing from gaining control of quo ta allocations, disrupting trade? 
Reply : 
The administration of tariff quota includes a re-allocation mechanism for unused quotas.  
Question 21. 
Will it be possible for foreign entities, established in Chinese Taipei, to obtain quota allocations? 
Reply : 
Yes, foreign entities established in Chinese Taipei are eligible to apply for quota allocations. 
Question 22. 
In the 23 July 1998 Informal Meeting of the Working Party, Chinese Taipei indicated that there 
would not be any restrictions regarding the app licants for a tariff quota allocation and that 
applicants would have to register with BOFT at no cost.  Who may apply for a TRQ?  Can 
foreigners apply? 
                                                      
1  Note :  The TRQ administration agency will make public announcements 60 days prior to the scheduled 
allocation, providing information on the quota(s) to be allo cated, including the quota quantities of each product, 
the number of segments, the quantity of each segment and the relevant dates. 
  WT/ACC/SPEC/TPKM/7 
 Page 7 
 
 
Reply : 
Any person, juridical person, inclusive of foreigne rs with residence in Chinese Taipei is eligible 
to apply for tariff quotas. 
Question 23. 
May applicants submit applications by elect ronic means or must hard copies be sent in? 
Reply : 
Chinese Taipei will only accept applicat ions for quotas in hard copies. 
Question 24. 
How will information on application forms be ve rified before tariff quo ta shares are issued?  
Will there be a limit on the amount of tariff quota shares allocated to each applicant? 
Reply : 
Each applicant is required to submit a persona l identification document and/or a profit-seeking 
enterprise registration certificate (also called the "company license") along with the application for 
quota. 
Products administered by System 1 will norma lly have a 20 per cent ceiling limit on the total 
quota quantity to be allocated to each applicant an d similar ceilings may be established for products 
administered under System 2 and 3.  
Question 25. 
Is there an appeal process for applicants who are no t satisfied with their tariff quota shares?  If 
so, please describe it. 
Reply : 
In compliance with the "Administrative Appeals Law," applicants who are not satisfied with 
their tariff quota shares can appeal to higher administ rative authorities, and subsequently appeal to the 
Administrative Court for judicial review. 
Question 26. 
On what basis will re-allocations be done?  Wh o will administer them and how will they be 
administered? 
Reply : 
Tariff quotas will be re-allocated to ensure the full utilization of quotas. To this end, unused 
quotas will be re-allocated, i.e. quotas not allocated during the initial distribution of quotas and/or 
quota recipients who have not imported the goods by  1 September will have their quotas re-allocated. 
The Ministry of Finance will be the competent au thority responsible for the re-allocation of tariff 
quota. WT/ACC/SPEC/TPKM/7 
Page 8  
 
Question 27. 
Why did Chinese Taipei reject a pure first-come-fi rst-serve method of administering the within-
access TRQ whereby firms are not issued quotas a nd must apply for shares as the goods enter 
(e.g. US beef TRQ)? 
Reply
: 
Chinese Taipei has modified the simple first-come -first-serve method (or first-arrival-first-serve) 
for the allocation of in-quotas in order to minimi ze uncertainty. The modified first-come-first-serve 
requires the application for quotas prior to the actua l importing of goods to ensure certainty for the 
entry of products. 
Question 28. 
Will the names of those receiving shares of the initial quota be published?  Will the names of 
those receiving shares of the quota allocated to the United States on a pre-accession basis be 
published as well? 
Reply : 
Chinese Taipei will publish the names of the initial quota recipients.  
Question 29. On pre-accession arrangements, the names of app licants have also been published in late June 
this year through public notices. Please provide  details on the administration of the pre-
accession tariff quota. 
Reply
: 
Chinese Taipei has not implemented pre-accession tariff quotas. TRQ will only be established 
upon our accession to the WTO. 
3. ASSOCIATED FEES 
Question 30. We do not believe it is appropriate for administrative costs, which are the result of a 
government decision to provide tariff quota prot ection to domestic industry, to be born by 
traders (whither importers or exporters). Such cost s should be born by governments.  Could 
Chinese Taipei therefore reconsider its intention to recover the costs of administering the tariff 
quotas by charging for certificates? 
Reply
: 
Any associated fees incurred during the administ ration of the tariff quota will be made explicit 
according to Article VIII of GATT 1994. 
Question 31. Can Chinese Taipei elaborate on the fees and their calculation?  WT/ACC/SPEC/TPKM/7 
 Page 9 
 
 
Reply : 
Any associated fees incurred during the administ ration of the tariff quota will be made explicit 
according to Article VIII of GATT 1994.  
4. CONSULTATION MECHANISM 
Question 32. 
We note that Chinese Taipei is willing to consul t with WTO members on administration of the 
tariff quotas.  We welcome such willingness and transparency.  We would however like to seek 
an assurance from Chinese Taipei that consulta tions "to ensure an equitable distribution of 
allocations" would relate solely to tariff quota administration and not the actual allocations 
which would flow from that system (the latter implying political, as distinct from 
economic/administrative, factors being taken into  account).  Will consultations "to ensure an 
equitable distribution of allocations" relate sole ly to tariff quota administration and not the 
actual allocations which would flow from that system? 
Reply : 
With respect to the actual allocations, Chinese Ta ipei’s domestic administrative and judicial 
system provides sufficient remedies for private partie s, and through the operation of these systems, we 
believe fair and equitable distribu tion can be adequately ensured. 
Question 33. 
Can Chinese Taipei provide a definition for "equitable distribution of allocation"? 
Reply : 
"Equitable distribution of allocation" refers to the allocation of tariff quotas in a manner 
consistent with WTO practices. 
Question 34. 
Will there be a penalty for quota under-utilization other than a reduction in the applicant’s 
quota share in subsequent years? 
Reply : 
Chinese Taipei will not institute penalties for the under-utilization of tariff quotas; unused 
quotas will be subject to re-allocation. 
Question 35. 
Are firms not utilizing their quota in any one-year  eligible for shares of the unallocated pool in 
the following year? 
Reply : 
Firms that have not utilized their quotas are eligible to apply for unused quotas during the re-
allocation process in the following year. WT/ACC/SPEC/TPKM/7 
Page 10  
 
5. ALLOCATION 
Question 36. We would appreciate more information about the way in which the 3 allocation systems will 
operate in practice, but particularly for systems 2 and 3.  Could Chinese Taipei provide further 
details about the respective administration systems? 
Reply:
 
Chinese Taipei will adopt competitive processe s and WTO-consistent practices in the 
administration of tariff quota allocation. Details of Systems 2 and 3 will be provided to Members 
shortly. Basically, tariff quotas administered under system 2 will be allocated once per year whereas 
tariff quotas administered under system 3 will be allocated through several segments each year. 
Question 37. We note that no indications are given in the paper of how certificates be allocated under systems 
2 and 3.  Could Chinese Taipei supply full details of how tariff quota certificates will be allocated under systems 2 and 3? 
Reply
: 
Details of Systems 2 and 3 will be provided to  Members shortly. Basically, tariff quotas 
administered under System 2 will be allocated on ce per year whereas tariff quotas administered under 
System 3 will be allocated through several segments each year. 
Question 38. 
Chinese Taipei has to elaborate on the allocati on within system 2 and system 3 and provide 
details as per requested in system 1. 
Reply : 
Details of Systems 2 and 3 will be provided to  Members shortly. Basically, tariff quotas 
administered under System 2 will be allocated on ce per year whereas tariff quotas administered under 
System 3 will be allocated through several segments each year. 
Question 39. 
Items of trade interest to us fall into each of  the proposed tariff quota administration systems 
(system 1 – offals, nashi pears, system 2 – milk , system 3 – fish, persimmons).  Could Chinese 
Taipei explain why it needs three different a llocation systems in place and how it has 
determined which products have been placed in each system? 
Reply : 
Chinese Taipei notes that it is common practice amongst WTO Members to adopt more than one 
system for the allocation of tariff quotas. We have categorized the products into the various allocation 
systems according to the characteristics of each product to be administered by tariff quota.  
Question 40. 
What is the basis on which Chinese Taipei has allocated the products among the three systems?  WT/ACC/SPEC/TPKM/7 
 Page 11 
 
 
Reply : 
Chinese Taipei has allocated the products among the three systems according to the 
characteristics of each product as well as experience s accumulated from past allocation practices by 
the competent authorities. 
Question 41. 
The allocation of tariff quotas to supplying countries, including the details of basis for 
determining the allocation, in the accession year and following years. 
Reply : 
The tariff quota administered by Chinese Taipei will be a global quota, i.e. country quotas will 
not be established for specific supplying countries.  
Question 42. Are any measures in place to ensure that only traders having the intention to import products 
according to their allocation will be allocated a share? 
Reply
: 
The quotas acquired are freely transferable  and unused quotas will be re-allocated.  
Question 43. There is no reference in the proposed plan to au ctioning of tariff quota allocations, which is 
specifically ruled out in relation to System 1 (w hich is to be first-apply-first-served).  Can 
Chinese Taipei confirm that it is no longer pr oceeding with its earlier proposals to auction 
quotas, particularly in relation to System 2 and System 3? 
Reply:
 
The allocation of quotas will be established th rough competitive processes; measures adopted 
will be consistent with WTO practices. 
Question 44. 
How would the authorities establish the quantity of products contracted for import before a 
decision on re-allocation is taken? 
Reply : 
The re-allocation quantity will be determined by [(unused quotas2 minus number of applications 
for quota extension) + (unallocated quotas3)]. 
                                                      
2 "Unused quotas" refer to quotas acquired but not utilized by the quota recipient by a specific date as 
announced by the competent authority in the public notification. 
3 "Unused quotas" refer to quotas acquired but not utilized by the quota recipient by a specific date as 
announced by the competent authority in the public notification. WT/ACC/SPEC/TPKM/7 
Page 12  
 
Question 45. 
Can Chinese Taipei confirm that the provisions of Article XIII: 2 (d) of GATT 1994 will not be 
applied, at least until Chinese Taipei has been Me mber of WTO for a period sufficiently long to 
ensure that a trade pattern can be established on a "previous representative period"? 
Reply
: 
Article XIII:2 (d) of GATT 1994 refers to count ry quotas. The administration of tariff quotas by 
Chinese Taipei will be global quotas. In this regard, Chinese Taipei confirms that the provisions of Article XIII:2 (d) of GATT 1994 will not be applied, at least until Chinese Taipei has been Member of 
WTO for a period sufficiently long to ensure that a trade pattern can be established on a "previous 
representative period". 
Question 46. How will Chinese Taipei apply the provisions of Article 3:5 (j) of the Agreement on Import 
Licensing Procedures? 
Reply
: 
Chinese Taipei will re-allocate unused quotas acquired by quota applicants.  
Question 47. Does Chinese Taipei consider that the proposed allocation method will adequately deal with the 
seasonal nature of trade in some products? 
Reply
: 
Tariff quotas are allocated in the previous year and will be valid for imports between 1 January 
and 31 December of the following year (provided a signed contract is produced as proof before 
1 September, the Ministry of Finance will automa tically extend the validity date of the quota 
certificate). This means there is no restriction on th e time of the year to import the goods and quota 
recipients are free to determine on the time of the year to import the goods according to the quota 
allocated. 
Question 48. 
How does Chinese Taipei envisage that supplyi ng countries can plan a marketing strategy 
where there will be no certainty that agents in Chinese Taipei will have continuing access to quota allocations from one year to the next? 
Reply
: 
Supplying countries can still effectively plan marketing strategies based on the following 
certainties related to the administration of quota allocation by Chinese Taipei. First of all, quota 
recipients will be notified of the size of the quota acquired in the previous year. Secondly, the quota 
certificates are valid for products arriving between 1 January and 1 Septembe r (before 1 September, 
with proof of signed contract, the Council of Agri culture (COA) will automatically extend the validity 
of certificates to 1 December). Thirdly, the quot a certificates can be freely transferred and traded, 
therefore agents with interest in importing the products can acquire certificates through market 
mechanism.   WT/ACC/SPEC/TPKM/7 
 Page 13 
 
 
(a) ALLOCATION-SYSTEM 1 
Question 49. Why has it been decided to change system 1 after 2 years? It should be noted that in the 
framework of WTO, any reference to a representati ve period would normally not be less than a 
three year period.  Taking the special im port measures applied by Chinese Taipei, a 
representative period is not likely to be established within such a short period. 
Reply
: 
The change to System 1 after two years serves as greater incentives to traders to fully utilize the 
quotas acquired. In addition, the tariff quota administered by Chinese Taipei is a global quota, as opposed to country specific quotas outlined in Article 13 of the GATT 1994. Thus, the two-year 
period would suffice in assessing the performance of the acquired quotas.  
- Initial Distribution of Allocations 
Question 50. Could Chinese Taipei provide further informat ion as to how the first-come, first-served 
allocation system will deal with simultaneous applications, especially wh ere these result in the 
tariff quota volume being exceeded? 
Reply
: 
The first-come, first-served allocation system, i.e. first-apply, first-served will be processed and 
quotas allocated according to the sequence of post-ma rked dates on the applications received by the 
competent authority. A lottery process will be adop ted in dealing with si multaneous applications 
when tariff quota applications arrive on the sam e post-marked date and exceed the quotas to be 
allocated. 
Question 51. 
How will "simultaneous" applications be defined (e.g . Does it mean applications received on the 
same day?)? 
Reply : 
"Simultaneous" applications refer to applica tions for quotas received on the same post-marked 
date by the competent authority. 
Question 52. 
"Allocations will be established for commercially vi able shipping quantities. But a ceiling of no 
more than 20 per cent of the total in-quota quantity may be established in advance and published as part of the allocation procedures. "  Could Chinese Taipei explain more details on 
the operation of allocations? 
Reply
: 
The established ceiling of 20 per cent of the tota l in-quota quantity is to encourage greater 
participation in the quota allocation process.  WT/ACC/SPEC/TPKM/7 
Page 14  
 
Details of the operation of quota allocations ar e prescribed in the soon to be enacted 
"Regulations on Tariff Quota Administration" whic h will be circulated to WTO Members through the 
WTO Secretariat shortly. 
Question 53. 
 "Allocation certificates will be valid for product arriving between 1 January and 1 September."  
Please explain why the allocation certificates are no t valid for one year. Namely 1 January to 31 
December? 
Reply
: 
The established time frame is to ensure the full utilization of tariff quotas, i.e., to provide enough 
time for the responsible agencies to allocate unused  quotas. In addition, upon request and proof of 
signed contract, Ministry of Finance will automatical ly extend the validity of the certificate to cover 
products arriving on or before 31 December. 
Question 54. 
In respect of system 1, could Chinese Taipei clarify the circumstances in which a ceiling of 20 
per cent of the total in-quota quantity might not be established? 
Reply : 
In principle, Chinese Taipei does not foresee the absence of a ceiling of 20 per cent on the total 
in-quota quantity. However, in situations wher e the quota is under-subscribed, the 20 per cent ceiling 
may not be necessary to encourage greater par ticipation in the quota allocation process.  
Question 55. 
In the period following the first two years, when licence is allocated on a historical basis, will the 
same reallocation procedure apply for unused a llocations as will apply in the first 2 years? 
Reply : 
In the period following the first two years, unused  allocations will also be allocated on a first-
apply, first-served basis. 
Question 56. 
How will Chinese Taipei handle the situation wh ere a number of bids for certificates arrive 
simultaneously which together ex ceed the total quota quantity? 
Reply : 
Applications for certificates will be prioritized by  their post-marked dates. In situations where a 
number of applications for quotas arrive simultaneous ly on the same post-marked date which together 
exceed the total tariff quota quantity, a lottery pro cess will be adopted for the allocation of quotas. 
Question 57. It is stated that a 20 percent ceiling MAY be established. Under what circumstances is Chinese 
Taipei proposing to use this provision? Will it be exceptional or normal?  WT/ACC/SPEC/TPKM/7 
 Page 15 
 
 
Reply : 
Chinese Taipei confirms that the establishment of  the 20 percent ceiling on the total quantity of 
the tariff quota to be allocated will be a normal provision. 
Question 58. 
How will Chinese Taipei address a situation where the demand for tariff quota shares exceeds 
the supply? 
Reply : 
Applications for certificates will be prioritized by  their post-marked dates. In situations where a 
number of applications for certificates arrive simu ltaneously, a lottery process will be adopted for the 
allocation of quotas. 
Question 59. How will Chinese Taipei verify imports? 
Reply
: 
Chinese Taipei’s Customs will be responsible for the verification of imported goods against the 
quota allocation certificates. 
Question 60. Can Chinese Taipei define what is a "commercia lly viable shipping quantity" and how it was 
determined? 
Reply: 
A "commercially viable shipping quantity" re fers to the shipping quantity considered by 
producers and trade associations to be economically feasible. The quantity will be determined by the 
Ministry of Finance based on market surveys. 
Question 61. 
Can Chinese Taipei explain in detail what is me ant by the phrase "a ceiling of no more than 20 
per cent of the quota in total"?  If it means th at no firm can get more than 20 per cent of the 
total TRQ, can Chinese Taipei describe how it  will enforce it?  Will there be penalties for 
submitting false or misleading info rmation to procure a quota share? 
Reply
: 
"A ceiling of no more than 20 per cent of the quota in total" means no firms or individuals can 
acquire more than 20 per cent of the total quot a allocated for a product administered under tariff 
quota. Any application for quota exceeding the 20  per cent ceiling will not be processed by the 
Ministry of Finance.  
Applications will be rejected for submitting fal se or misleading information to procure a quota 
share. WT/ACC/SPEC/TPKM/7 
Page 16  
 
Question 62. 
Please provide us Article 5 of the implementing regulations of the customs Law of Chinese 
Taipei as currently in place. 
Question 63. Please provide a copy of Article 5 of implementi ng regulations of the Customs Law of Chinese 
Taipei. 
Replies 62 and 63
: 
Article 5 of the Implementation Rules of the Customs Law of Chinese Taipei is as follows: 
"The term ‘the date of arrival of the means of transport carrying the imported goods’ as used in 
Article 5 of the Law and Articles 2 and 55 of these Rules shall refer to the date under one of the 
following circumstances: 
- For goods imported via seafreight: Refers to the day on which the vessel arrives at the 
port of entry in Chinese Taipei and reports to  the Customs of its arrival by filling the 
import manifest with Customs. 
- For goods imported via airfreight: Refers to  the day on which the Customs officer gets 
aboard the aircraft to collect the import mani fest upon the arrival of the aircraft at an 
airport of Chinese Taipei. 
- For goods imported via post office: Refers to  the day on which the post officer mails a 
parcel claim notice or affixes post-stamp on the parcel delivery order. 
- For goods imported through transshipment: Refers to the day on which the means of 
transport carrying the imported goods first arrives at the port of discharge in Chinese 
Taipei and reports to the Customs of its arrival by filing the import manifest with 
Customs. 
The commencement date of the period for filing an  import declaration of goods imported through 
transshipment shall be the day on which the origin al goods are transshipped to the destination and a 
transshipment application is filed with the Customs." 
Question 64. How will Chinese Taipei determine the validity of a signed contract?  Will there be a penalty for 
submitting false or misleading information? 
Reply
: 
The signed contract provided to the Ministry of Finance as proof for the automatic extension of 
quota certificates should be notarized or be accompanied by affidavit of the parties to the contract. 
- Reallocation of Unused Allocations Question 65. In the paragraph on reallocation of unused allo cations, what is meant by the phrase "unless 
otherwise noted in the schedule"?  WT/ACC/SPEC/TPKM/7 
 Page 17 
 
 
Reply : 
The phrase "unless otherwise noted in the schedul e" is a general reservation; Chinese Taipei 
does not intend to note anything else in the schedule at this stage. 
Question 66. 
Chinese Taipei affirms that it will reallocate the unused portion of the allocation on a first come 
first served basis unless otherwise noted in the schedule.  What other provisions does Chinese 
Taipei intend to implement?  Under what circumstances? 
Reply : 
Chinese Taipei does not intend to adopt measures  other than first come first served for the 
allocation of unused quotas under System 1. 
Question 67. How will unused quota be allocated if the demand for shares exceeds the supply? 
Reply
: 
In situations where the demand for unused quota exceeds supply, the Ministry of Finance will 
allocate the quota through the lottery process. 
- Distribution of Allocations After the First Two Years Question 68. We are concerned to note that under allocati on system 1, Chinese Taipei will change the 
allocation mechanism after two years to ensure that  applicants receive an allocation "at least as 
large as" the average amount imported in the previous two years.  While we recognize the 
additional certainty that this would provide for traders, we are concerned that it does not 
contain adequate provision for newcomers, pa rticularly once the tariff quotas have reached 
their (current) maximum size.  Could Chinese Ta ipei therefore reconsider this feature of its 
proposed allocation system to take into a ccount the market access for newcomers to the 
market? 
Reply
: 
New entrants would be provi ded opportunities in acquiring quotas through the annual 
increments to tariff quotas and unfilled quotas. 
Chinese Taipei will grant consultations on a case-by-case basis when tariff quotas reach their 
maximum size. 
Question 69. 
Is there any chance for the new entrants? 
Reply : 
Opportunities for new entrants will be in th e annual increments to tariff quotas and unused 
quotas.  WT/ACC/SPEC/TPKM/7 
Page 18  
 
Question 70. 
We are of the opinion that it may be fairer to k eep the first come first served system in place for 
at least three years after accession before switchin g to a performance-based system, so as to 
allow patterns of trade to develop naturally. 
Reply
: 
The change to System 1 after two years serves as greater incentives to traders to fully utilize the 
quotas acquired in the previous years. In this rega rd, the two-year period would suffice in assessing 
the performance of the acquired quotas. 
Question 71. 
We  understand that firms will get minimum alloca tions equal to their imports in the previous 
year.  Will allocations be based on importer of record or the firm directly receiving the goods? 
Reply : 
Tariff quota records will be maintained by the Ministry of Finance and will be based on the 
actual imports of goods. Chinese Taipei also wish to a dd that in each year after the first two years in 
which allocations are made under a TRQ, applicants for an allocation of the quota will receive an 
allocation at least as large as the average of the am ount actually imported by the applicant in the prior 
two years, i.e. not in the previous year as indicated in the question. 
Question 72. 
Will firms receiving quota shares because of thei r imports in previous years be eligible for 
shares of the unallocated pool?  
Reply : 
Firms which have received quota allocations a nd have actually imported the goods will be 
eligible to apply for unused quota. 
Question 73. 
How will the first come first served method be administered if there is more demand for quota 
than there is quota available? 
Reply : 
In the first come first served method, if th ere is more demand for quota than there is quota 
available, the quota certificate will be issued through lottery. 
(b) ALLOCATION - SYSTEM 2 
Question 74. Why is this system different to that proposed for System 1 products?  WT/ACC/SPEC/TPKM/7 
 Page 19 
 
 
Reply : 
Details for System 2 will be provided to Members shortly. Competitive measures and WTO 
consistent practices will be adopted in the a llocation of tariff quotas. Basically, tariff quotas 
administered under System 2 will be allocated once per year. 
Question 75. 
If this is not first-apply-fist-served, what system of allocation is going to be used? 
Reply : 
Chinese Taipei will adopt competitive processes a nd WTO consistent practices in the allocation 
of tariff quotas. 
Question 76. 
Could Chinese Taipei explain how it will deal with  an over-subscription of licenses, particularly 
with respect of System 2? 
Reply : 
In System 2, the allocation of over-subscribed quotas will be on a pro rata  basis.  
Question 77. 
Are there to be any limits on the size of allocations to individual applicants?  What 
arrangements will apply to ensure that on e applicant does not secure the entire quota 
allocation? 
Reply : 
Chinese Taipei may place limits on the size of th e quota allocation applicable by each applicant 
by establishing ceilings for specific products. 
Question 78. How does Chinese Taipei envisage the supplying  countries can plan a marketing strategy where 
there will be no certainty that agents in Chines e Taipei will have continuing access to quota 
allocations from one year to the next? 
Reply
: 
Supplying countries can still effectively plan marketing strategies based on the following 
certainties related to the administration of tariff quotas by Chinese Taipei. First of all, quota recipients will be notified of the size of the quota acquired in the previous year. Secondly, certificates can be 
transferred and traded, therefore agents with inter est in importing the products can acquire certificates 
through market mechanism. 
Question 79. 
We have opposed granting of licences for milk  imports to producer organisations in Chinese 
Taipei. Can Chinese Taipei guarantee that licen ces will not be granted these organisations? WT/ACC/SPEC/TPKM/7 
Page 20  
 
Reply
: 
Chinese Taipei has no plans to place restrictions on the qualification of quota applicants. In this 
regard, any person, juridical person, inclusive of fo reigners with residence in Chinese Taipei will be 
eligible to apply for quota. 
Question 80. 
If licences are to be granted to producer organis ations, what guarantees will there be that bad 
management will not disrupt trade, that import s will actually occur when quota certificates are 
held by bodies with vested interests in minimising  import competition, and that industries in the 
exporting country will be able to share in the rent generated by the tariff quota? 
Reply : 
The unused portion of a quota recipient’s quota will be re-allocated if the quota recipient has not 
utilized the quota acquired. This would en sure optimum use of the quotas allocated.  
Question 81. 
The same concerns would apply if quota was alloca ted to state trading enterprises.  Can Chinese 
Taipei guarantee that this will not occur? 
Reply : 
The administration of state trading enterpri ses will be consistent with Article XVII of 
GATT 1994. Sugar is the only product with quota mainly allocated to the state trading enterprise. 
(c) ALLOCATION-SYSTEM 3 
Question 82. Why is this system different to that proposed for System 1 and 2 products? 
Reply
: 
Details for System 3 will be provided to Members shortly. Competitive measures and WTO 
consistent practices will be adopted in the a llocation of tariff quotas. Basically, tariff quotas 
administered under System 3 will be allocated through several segments each year. 
Question 83. 
Kindly provide more information on System 3.  What are the differences between System 2 and 
System 3? 
Reply : 
Details for Systems 2 and 3 will be provided to Members shortly. Competitive measures and 
WTO consistent practices will be adopted in the allocation of quotas. Basically, tariff quotas 
administered under system 2 will be allocated once per year whereas tariff quotas administered under 
system 3 will be allocated through several segments each year.  
Question 84. 
If this is not fist-apply-first-served, what system or allocation is going to be used?  WT/ACC/SPEC/TPKM/7 
 Page 21 
 
 
Reply : 
Chinese Taipei will adopt competitive processes a nd WTO consistent practices in the allocation 
of tariff quotas. 
Question 85. 
We have strong interests in two products in th is group (mangoes and sugar), and would want to 
see more clearly defined arrangements. Is Chinese Ta ipei prepared to enter into negotiations 
with Australia on allocation a rrangements for these products? 
Reply : 
Sugar and mangoes are both subject to System 3 of the tariff quota administration. Details of the 
administration of the system will be provided shortl y. Chinese Taipei is prepared to enter bilateral 
consultations with Australia to discuss specific concerns on allocation arrangements, if Australia 
considers it necessary to do so. 
B. PRODUCTS SUBJECT TO TARIFF RATE QUOTAS 
Question 86. Tariff numbers and product descriptions used in  document TPKM/5 do not correspond to the 
agreement concluded on market access with the European Communities.  When would Chinese 
Taipei submit updated lists of tariff concession s to allow verification of the document? 
Reply
: 
Document WT/ACC/SPECTPKM/5 is based on consolidated information i.e., the tariff numbers 
and product descriptions should be  representative of the results of the bilateral market access 
negotiations we have held with WTO members. Ch inese Taipei will submit the consolidated list of 
tariff concessions to Members for verification of th e document shortly after the signing of all bilateral 
agreements relating to market access negotiations. 
Question 87. 
We appreciate that Chinese Taipei has provided a more descriptive list of agriculture and fish 
products to be covered according to the Harmon ized Coding System, which was not available as 
a part of the 13 March 1998 Working Party Report.  The paper should however have indicated 
that it addresses only agriculture and fish TRQs. 
The following information on the proposed TRQs  is still missing:  Information on the total 
amount of the tariff quota:  Although it can be  assumed that items which tariff number is listed 
in column 2 of the table of products subject  to TRQs come under the tariff quota for which 
other terms and conditions are indicated in column  3, could Chinese Taipei clarify precisely if 
this is the case, i.e. what products are included in each tariff quota?  
Reply : 
Chinese Taipei confirms that the  understanding fo r columns 2 and 3 is correct. A list of product 
descriptions subject to TRQ administration is provided herewith as Attachment I. WT/ACC/SPEC/TPKM/7 
Page 22  
 
Question 88. 
What are the initial and final quantities under ea ch tariff quota, and over what period will the 
tariff quota increase?  What are the initial and final bound in-quota and out-quota tariff rates? 
Reply
: 
The information requested can not be provided at this point in time because Chinese Taipei is 
still in the process of completing details relating to bilateral ne gotiations with WTO Members. 
Question 89. 
The table under products subject to tariff rate qu ota.  Please indicate the meaning of A, B, C 
and D as footnote.  Fishery products are not cla ssified as agricultural products, according to the 
Agreement on Agriculture, therefore TRQ for fi shery products are not applicable.  Could 
Taipei explain its intention on this matter. 
Reply : 
The notations of A, B, C, D serve as product descriptions for ex-out products. A list providing 
details of the products is enclosed as Attachment I. 
During the consolidation process of our concessions, fish and fish products will be incorporated 
into part II of the list for "other products". 
Tariff quota measures are consistent with WTO prac tices. It is therefore appropriate to subject 
fish and fish products to TRQ.  
Question 90. 
Chemically pure sucrose (170.99.90.10) was prev iously excluded from Chinese Taipei tariff 
quota proposals, but is now included.  Can this error be corrected? 
Reply : 
Chinese Taipei confirms that chemically pure sucrose will not be subject to tariff quota 
administration and the error has been corrected. 
Question 91. 
The tariff items specified for Liquid Milk (ending in  A, B, C, etc) do not match up exactly with 
tariff items in Chinese Taipei’s tariff where only numerical digits are used.  Can Chinese Taipei 
provide a more detailed version of the tariff stru cture so that we can check coverage of the 
proposed tariff quotas? 
Reply : 
A list of product descriptions subject to TR Q administration is provided herewith as 
Attachment 1.  WT/ACC/SPEC/TPKM/7 
 Page 23 
 
 
Question 92. 
While appreciating that WT/ACC/SPEC/TPKM/5 focuses on agricultural products, does 
Chinese Taipei intend to set down in Chinese Taip ei’s schedule the arrangements to apply to 
tariff quotas for passenger motor vehicles, and to discuss these arrangements in the Working 
Party? 
Reply : 
Chinese Taipei is prepared to set out the tariff quota arrangement for passenger motor vehicles in 
its schedule of concessions, and discuss the arrangement s during the meetings of the Working Party, if 
Members think it necessary to do so. 
Question 93. 
For some of these products (offal, poultry,  pork), Chinese Taipei has entered into 
discriminatory quota arrangements with one co untry prior to accession. What arrangements 
are envisaged to ensure that all WTO Members ge t an equal opportunity to participate in the 
allocations, taking into account the signific ant marketing disadvantage that they face? 
Reply : 
Any person, juridical person, inclusive of foreigne rs with residence in Chinese Taipei is eligible 
to apply for the tariff quotas upon our accession to the WTO, i.e. no preferential treatment will be 
accorded to a particular group or individual. In addition, the tariff quotas are global quotas and not 
country quotas. WT/ACC/SPEC/TPKM/7 
Page 24  
 
II. PROPOSED RICE QUOTA REGIME 
Question 94. The proposed system outlined in WT/ACC/S PEC/TPKM/5 aids transparency, however we 
wonder whether Chinese Taipei intends that, wh en finally agreed, the system should become 
part of Chinese Taipei’s WTO commitments.  While this would provide some certainty, it would 
have the disadvantage of making it difficult to  secure changes should certain aspects not appear 
to be working satisfactorily. 
Reply
: 
The intention is to include the proposed ta riff rate quota administration, as presented in 
document WT/ACC/SPEC/TPKM/5 into the "head note" of Section I-B tables of our Schedules. The 
incorporation of the tariff rate quota administration into the Schedule serves to provide a predictable 
trading environment. Chinese Taipei will maintain reasonable degree of flexibility in consultations 
with Members on the administration of the proposed systems. 
Question 95. 
The proposed system refers to action to be undertaken by Chinese Taipei in 1998, 1999 and 
2000. Does this mean that Chinese Taipei intends to take these steps regardless of the eventual 
timing of Chinese Taipei’s accession to the WTO? 
Reply : 
Chinese Taipei will lift its ban on imported rice upon accession to the WTO, and establish a 
quota equivalent to market access opportunities in th e current year of the Japan schedule, based on 
Annex 5, calculated on a brown rice basis. 
A. RICE QUOTA ADMINISTRATION Question 96. All rice and rice products come under the same [tariff] quota.  Chinese Taipei should therefore 
provide:   
(a) the initial and final quantities under that [tariff] quota 
(b) the period over which the [tariff] quota will increase 
(c) The initial and final bound in-quo ta and out-of-quota tariff rates. 
(d) The allocation of [tariff] quota to supplying countries, including the details of basis for 
determining the allocation. 
Reply
: 
(a) Chinese Taipei wishes to clarify that  there will be no out-of-quota quantities. 
(b) Upon Chinese Taipei’s accession to the WT O, the quota for rice will be established 
equivalent to the market access in the current year of the Japan schedule, based on Annex 5, 
calculated on a brown rice basis. This quota will be increased in equal annual increments, growing to  WT/ACC/SPEC/TPKM/7 
 Page 25 
 
 
144,720 metric tons in the year 2000. (If Chinese Ta ipei should accede to the WTO in 2000, the size 
of the quota in the first year of access will be 144,720 metric tons.)  
(c) Chinese Taipei will adopt Annex 5 treatment  of the Agreement on Agriculture in the 
administration of rice imports, not TRQ measures. In  this regard, there will be no out-of-quota rates. 
(d) Quotas administered by Chinese Taipei will only be global quotas and not country quotas. 
Question 97. Chinese Taipei intends to use Annex 5 of the Ag reement on Agriculture to maintain a quota on 
rice imports. We are of the view that new memb ers do not have access to Annex 5.  Therefore, 
Chinese Taipei should amend its proposal and pr opose a tariff quota system.  The TRQ regime 
for rice and rice products should be established at  the time of Chinese Taipei’s accession to the 
WTO.  Future tariff quota growth should be consistent with Chinese Taipei’s schedules.  We 
note in any event that Chinese Taipei acknowledges,  even in its own proposal’s terms, that it 
will have to address the continuation of the quota or its conversion to a tariff rate quota in due 
course;  We suggest that this issue be add ressed now, in the context of the broader package 
constituted by their accession. 
Reply
: 
All WTO Members are entitled to have recourse to  Annex 5 of the Agriculture Agreement. The 
current situation in Chinese Taipei conforms to the conditions prescribed by paragraph 1, section A of 
Annex 5. 
Question 98. 
We continue to reserve our positi on on whether we will agree to Annex 5 Special treatment for 
rice, as being requested by Chinese Taipei. 
Could Chinese Taipei explain why it considers that it has a right to Annex 5 Special Agriculture 
Agreement? 
Reply : 
All WTO members are entitled to have recourse to  Annex 5 of the Agriculture Agreement. The 
current situation in Chinese Taipei conforms to the conditions prescribed by paragraph 1, section A of 
Annex 5. 
Question 99. 
Special treatment under Annex 5 of the Agriculture Agreement is subject to a number of 
conditions. Could Chinese Taipei describe whic h "effective production measure" will be 
applied, and how it will be ensured that rice from  public stocks will be sold at prices which are 
not influenced by any export subsidy? 
Reply : 
Chinese Taipei will apply the "Program of Rice Production and Rice Fields Diversion", which is 
essentially a scheme to encourage rice farmers to co nvert rice production to any other non-rice crops. 
Other schemes include land conservation programs which are setting aside and growing of green 
manure crops. These programs are consistent with  the "effective production-restricting measures" 
prescribed in Annex 5 of the Agriculture Agreement. WT/ACC/SPEC/TPKM/7 
Page 26  
 
The price of rice from public stocks will be dete rmined by market forces. Chinese Taipei does 
not have export subsidies on rice. 
Question 100. 
In the document, TPKM/5, it is stated that Ch inese Taipei will "establish a quota equal to access 
in the current year of the Japan schedule, based on Annex 5, calculated on a brown rice basis".  
Could Chinese Taipei quantify this statement so it can be ensured that the provisions of Annex 5 
paragraph 2 of the AA are respected? 
Reply
: 
Data from 1990-1992 will serve as the base year. Chinese Taipei will establish a quota 
equivalent to market access in the current year of  the Japan schedule, based on Annex 5, calculated on 
a brown rice basis. This quota will be increased  in equal annual increm ents, growing to 144,720 
metric tons in the year 2000. (If Chinese Taipei should accede to the WTO in 2000, the size of the quota in the first year of access will be 144,720 metric tons.)  
Question 101. 
Article 6 of Annex 5 refer to the method of calculating tariff equivalents.  This method is not 
appropriate in the present case.  Could Chinese Ta ipei indicate the prices which would be used 
for determining the tariffs for rice and rice products? 
Reply
: 
Data from 1990-1992 will serve as the base year. The following illustrates the calculation of 
mark-up for rice imports: 
Year Domestic price 
(NT$/Kg) Imported price 
(NT$/Kg) Mark-up 
(NT$/Kg) Tariff equivalent 
( per cent) 
1990 38.01 7.60 30.41  
1991 29.61 8.38 21.23  
1992 26.99 9.00 17.99  
Average 31.54 8.28 23.26 281 
Note : - Domestic price is sourced from the Department of Food of the Taiwan Provincial Government. 
Imported price is based on price of long grain glutinous rice from Thailand, sourced from Customs. 
Question 102. 
Could Chinese Taipei clarify what is meant by the term in the first sentence "rice exported 
practices"? 
Reply : 
"Rice export practices" mean past practices where ri ce stored as central stocks were prohibited 
from entering domestic marketing channels for indus trial and/or food use; this prohibition will be 
eliminated upon Chinese Taipei’s accession to the WTO.  WT/ACC/SPEC/TPKM/7 
 Page 27 
 
 
1. CENTRALIZED IMPORTS 
- Specification of Imported Rice  Question 103. At the informal meeting of the Working Party on  the Accession of Chinese Taipei on July 1998, 
we suggested the deletion of high quality from the first sentence.  We understand that the term 
"internationally recognized standards" covers a ll types of rice including high quality rice.  
Chinese Taipei did not agree with this suggestion and has given the reason that the term "high 
quality" is meant imported-rice for human consum ption, please do correct if our understanding 
is wrong.  We argued that all types of rice ar e for human consumption and rice is too costly to 
feed livestock.  Eventually, the Chairman kindl y suggested this matter be further discussed 
bilaterally So far, the agreement  has not been reached between the two countries.  We intend to 
raise this issue again at the next session of the Working Party.  
In this communication, we reiterate that the t erm high quality is redundant.  In our view, the 
language bilaterally agreed between Chinese Taipei  and its partner shall not explicitly reflected 
in the WTO official document.  We certainly be lieve that Chinese Taipei has no intention to 
apply import restricted measure on rice.  It wo uld be very appreciated if Chinese Taipei could 
provide us the differences between high quality and low quality rice standards. 
Reply
: 
Chinese Taipei wishes to reconfirm that the term "high quality" rice refers to rice suitable for 
human consumption. This is to ensure the comp etitiveness of imported rice with local rice during 
distribution in the market. If there are still reservatio ns on the term "high quality" rice, Chinese Taipei 
welcomes bilateral consultation on the issue. 
Question 104. 
We do not consider it appropriate to include spec ific reference to United States certification of 
rice standards, unless reference is to be included of other countries.  Can this reference be deleted? 
Reply
: 
Chinese Taipei will adopt internationally recogni zed standards of rice. In this respect, the 
reference on page 9 of doc. WT/ACC/SPEC/TPKM/ 5 which reads, "Chinese Taipei will accept 
Federal Grain Inspection Service certification for rice exported from the United States," is deleted. 
Question 105. 
What steps do we need to take to ensure that  Australian certification will be accepted by 
Chinese Taipei authorities? 
Reply : 
Chinese Taipei will adopt internationally recogni zed standards of rice. In this respect, the 
reference on page 9 of doc. WT/ACC/SPEC/TPKM/ 5 which reads, "Chinese Taipei will accept 
Federal Grain Inspection Service certification for ri ce exported from the United States," is deleted.  WT/ACC/SPEC/TPKM/7 
Page 28  
 
- Disposal of Imported Rice  
Question 106. "It will be priced at a level which ensures that it enters the domestic market at prices 
competitive with rice produced in Chinese Ta ipei."  Please explain how and who would 
determine the price? 
Reply
: 
The price of imported rice sold to the domestic market will be determined by market force. 
- Duties and Mark-ups 
Question 107. Chinese Taipei affirms that rice imported by centr al authorities will be priced at a level which 
ensures that it is competitive with domestic rice.   This practice can entail that this rice may be 
subject to either subsidization if world pri ces are higher than domestic prices or, under 
different market conditions, will imply that a varia ble duty is in place to increase the price to 
the level of the domestic price.  We do not wi sh to presume that Chinese Taipei would put into 
place a practice that would be inconsistent with the Agreement on Agriculture, merely to flag 
the apparent implications. 
Reply
: 
In situations where domestic price is higher th an international price, the sum of other fees, 
charges, and mark-ups on any individual impor tation will not exceed NT$23.26/kg for rice and 
NT$25.59/kg for rice products. In actuality, if inte rnational price is highe r than domestic price, 
importers may not have the incentives to import rice. We appreciate these comments but do not 
foresee the occurrence of practices inconsis tent with the Agreement on Agriculture. 
Question 108. 
TPKM proposes that the sum of other fees, char ges, and mark-ups on importation and resale 
shall not exceed NT$23.26/kg for rice and NT$25.59/ kg for rice products.  Chinese Taipei has 
indicated that those amounts will be bound; howe ver, will they be included in the schedule and 
subject to reduction commitments? 
Reply : 
The "fees" on importation, if falling within the definition of service fee of Article VIII of 
GATT 1994, will not be bound and w ill not be subject to reduction commitment. However, the 
aggregate of other fees, charges and mark-ups wi ll be bound, and included in the schedule, and 
subject to reduction commitment. 
Question 109. "The sum of the other fees, charges and mark -ups on any individual importation and resale 
shall not exceed NT$ 23.26/ kg for rice and NT$ 25. 59/kg for rice products."  Is it possible to 
break down how much for the fees, charges and mark-ups?  WT/ACC/SPEC/TPKM/7 
 Page 29 
 
 
Reply : 
Currently, Chinese Taipei does not  foresee the levy of fees and charges on any individual 
importation and resale. In the future, any sum levied  (including mark-ups, any other fees and charges) 
will not exceed NT$ 23.26/ kg for rice and NT$ 25.59/kg for rice products. 
The table HS Lines Subject to Rice Quota Regi me: Kindly provide the meaning of A, B and C 
as footnote. 
 A list of product descriptions subject to TR Q administration is provided herewith as 
Attachment I.  
Question 110. 
What commitment is Chinese Taipei proposing to en ter into in relation to the tariff on rice 
imports?  We note that these provisions state that the duty will be zero. 
Reply : 
These duties will be established on the basis of ta riff equivalents to be calculated in accordance 
with the guidelines prescribed in the Attachment to Annex 5 of the Agreement on Agriculture.  
Question 111. 
The zero duty provision only applies to rice in Chapter 10.  What duty will apply to rice in other 
Chapters, and why are these treated differently? 
Reply : 
The duty applicable to rice in chapters othe r than chapter 10 is enclosed herewith as 
Attachment II. The rice and rice products are di fferentiated by primary and processed products. 
2. PRIVATE SECTOR TRADE 
- In-quota Duties and Mark-Ups 
Question 112. What commitment is Chinese Taipei proposing to en ter into in relation to the tariff on rice 
imports?  We note that these provisions state that the duty will be zero. 
Reply
: 
These duties will be established on the basis of ta riff equivalents to be calculated in accordance 
with the guidelines prescribed in Attachment to Annex 5 of the Agreement on Agriculture. 
Question 113. 
The zero duty provision only applies to rice in Chapter 10.  What duty will apply to rice in other 
Chapters, and why are these treated differently? WT/ACC/SPEC/TPKM/7 
Page 30  
 
Reply
: 
The duty applicable to rice in chapters othe r than chapter 10 is enclosed herewith as 
Attachment II. The rice and rice products are di fferentiated by primary and processed products. 
Question 114. 
This section applies specifically to "in-quota  duties".  Does this imply that there will be 
provision for imports outside of the quot a?  If so, what are these arrangements? 
Reply : 
There will be no imports of out of quota rice. 
- Terms of Trade 
Question 115. 
What mechanism, if any, is envisaged to deal  with a situation where certificate holders trade 
and transfer certificates, resulting in an aggregation of licences in a few hands? 
Reply : 
Chinese Taipei does not restrict the transfer and tr ade of quotas; such trade should be determined 
by market forces. 
- Application Question 116. It is not clear whether there will be any restrictions  on entities that can submit applications for 
quota certificates, or whether there will be pref erential or exclusive treatment accorded to 
particular types of enterprises (e.g. producer organisations).  Can this be clarified? 
Reply
: 
The qualification of applicants for rice quotas will be restricted to registered ex/importers of 
grains. All applicants will be treated on an equal basis.  
Question 117. 
If there are no qualification criteria, what is th ere to prevent companies with little interest in 
importing from gaining control of quo ta allocations, disrupting trade? 
Reply : 
The unused portion of a quota recipient’s quota will be reallocated if the quota recipient has not 
fully utilized the quota acquired. This woul d ensure optimum use of the quotas allocated. 
Question 118. 
Will it be possible for foreign entities, established in Chinese Taipei, to obtain quota allocations?  WT/ACC/SPEC/TPKM/7 
 Page 31 
 
 
Reply : 
Foreign entities established in Chinese Taipei a nd registered as ex/importers of grains are 
eligible to apply for quotas. 
- Allocation 
Question 119. 
It is stated that a ceiling may be established on the sizes of individual allocations.  Under what 
circumstances is Chinese Taipei proposing to use this provision?  Will it be exceptional or 
normal? 
Reply : 
Chinese Taipei will establish a ceiling on the size of  any given allocation in advance and publish 
the information as part of the allocation notification procedures. 
- Reallocation 
Question 120. There is no timeframe specified within which reallo cations will be completed.  Can a provision 
be incorporated to provide that re-issue will be completed by 15 September? 
Reply
: 
A provision has been provided in this regard under "application" procedure (page 10 of doc. 
WT/ACC/SPEC/TPKM/5). "The application period for r eallocations shall be closed by 1 September. 
Council of Agriculture (COA) will grant allocations , publish and notify the names of recipients and 
allocation amounts within two weeks of the closed of the applicati on period." Therefore, we do not 
believe an additional provi sion will be necessary to ensure the co mpletion of the reallocation process. 
- Consultation Mechanism Question 121. Unlike the arrangements proposed for tariff quo ta administration, there is no provision for 
WTO Members to request consultations on the op eration of the system.  Is Chinese Taipei 
prepared to include a consultation provision sim ilar to that provided for in the proposed tariff 
quota system? 
Reply
: 
Chinese Taipei will provide any interested WT O members the opportunity to consult in 
accordance to paragraph 7, Article 5 of the Agreemen t on Agriculture, if any action, as prescribed in 
paragraph 4 of the same Article is to be undertaken by Chinese Taipei.  WT/ACC/SPEC/TPKM/7 
Page 32  
 
B. HS LINES SUBJECT TO RICE QUOTA REGIME 
Question 122. Can Chinese Taipei clarify whether its original proposals for Annex 5 treatment included rolled 
or flaked rice (11041900A), other worked rice (11042990A), or other rice products (19019090A)?  Are these products, newly added to the list to which the restrictive Annex 5 
measures would apply? 
Reply
: 
Rolled or flaked rice (11041900A) and other worked  rice (11042990A) have been included on to 
the list of items to be administered by Annex 5 tr eatment for the purpose of consistent management of 
rice products. Other rice products (19019090A) w ill not be subject to Annex 5 treatment.  WT/ACC/SPEC/TPKM/7 
 Page 33 
 
 
III. DRAFT PLAN ON SPECIAL SAFEGUARD REGIME 
Question 123. In general, we are doubtful whether Chinese Ta ipei is eligible to apply special safeguard 
measures. According to Article 5 of the Agreemen t on Agriculture. We are hopeful to discuss 
this subject matter when the Working Party on th e Accession of Chinese Taipei convenes at the 
next cession. 
Reply
: 
All WTO Members are eligible to apply special safe guard measures as prescribed by Article 5 of the 
Agreement on Agriculture. We will ensure Members are afforded the opportunity to consult in respect 
of the conditions on the application of the action to be taken.   
Question 124. Is it correct to read paragraph 1 of document TPKM/5 as mainly applying to volume based 
special safeguard? 
Reply
: 
Chinese Taipei’s special safeguard measures are structured according to Article 5 of the 
Agreement on Agriculture, using either volum e or price trigger for invoking the measures 
Question 125. 
We note Chinese Taipei’s contention that implemen tation of special safeguards is in accordance 
with the provisions of the Agreement on Agricultu re.  We note also that Chinese Taipei does not 
intend to reserve the right to use the special safe guard for all products subject to tariff quota 
regimes.  We welcome this.  In this context, therefore, we would like to see the removal of the 
further products subject to tariff quota regimes (liquid milk, animal offals, persimmons, nashi 
pears) from the list of products subject to sp ecial safeguards.  Could Chinese Taipei consider 
removing from the list of products subject to sp ecial safeguards, the above remaining products 
which are subject to tariff quota regimes, namely  liquid milk, animal offals, nashi (oriental) 
pears and persimmons? 
Reply : 
Chinese Taipei would prefer to maintain the current list of products subject to special 
safeguards. 
Question 126. 
We would also discourage Chinese Taipei from automatically applying the special safeguard 
when the trigger levels are met.  Where imports h ave previously been banned or are at very low 
levels, any imports are likely to trigger the vol ume-based special safeguard and we are likely to 
see a situation of special safeguard duties being imposed regularly on small volumes of product where there is no threat to the domestic injury .  Could Chinese Taipei undertake to apply the 
special safeguards only where a surge of imports or the price of imports is actually causing 
harm to Chinese Taipei’s domestic industry? WT/ACC/SPEC/TPKM/7 
Page 34  
 
Reply
: 
Chinese Taipei will apply the speci al safeguard according to the sp ecial safeguard provisions as 
prescribed in Article 5 of the Agreement on Agricultu re. We will ensure that Members are afforded 
the opportunity to consult in respect of the conditions  on the application if any action is to be taken. 
Question 127. 
In explaining trigger price, Chinese Taipei makes reference to tariffication methodology. We 
are of the view that Chinese Taipei, or any new member, does not have access to the tariffication 
methodology that was available to participants in the Uruguay Round.  We invite Chinese Taipei to reconsider its plan. 
Reply
: 
All WTO Members are eligible to apply special safeguard measures as prescribed by Article 5 of 
the Agreement on Agriculture. We will ensure that Members are afforded the opportunity to consult 
in respect of the conditions on the appli cation if any action is to be taken. 
Question 128. 
Trigger price for price based special safeguard will be based on c.i.f. prices in the years 
1990-1992.  This approach may be justified from an economic point of view but does not 
correspond to the provisions of Article 5 of the Agriculture Agreement.  Could Chinese Taipei 
list the trigger prices they propose to be appl ied for each tariff line for which the special 
safeguard should be applicable? 
Reply : 
The special safeguard measures applicable will be calculated by the Council of Agriculture 
(COA). The trigger prices to be applied fo r each tariff line will be submitted shortly. 
Question 129. 
Chinese Taipei is proposing to reserve the right to invoke the safeguard mechanism on a large 
number of items, including items of particular interest such as milk and nashi pears.  Could 
Chinese Taipei’s explain the rationale for the app lication of Article 5 to all the items listed in 
Table 1 of WT/ACC/SPEC/TPKM/5? 
Reply : 
Chinese Taipei will apply the special safeguard according to the special safeguard provisions 
prescribed in Article 5 of the Agreement on Agricu lture. We will ensure Me mbers are afforded the 
opportunity to consult in respect of the conditions on  the application if any action is to be taken.  
Question 130. 
Subject to further discussion on the application of Special Safeguard by Chinese Taipei, please 
kindly clarify two observations under the plan on the Special Safeguard regime; 
(a) Paragraph 3 (c) (i), first indent, "The trigger pr ice will be the average of c.i.f. prices in 
the years 1990-1992" What is the currency of the c.i.f. prices?  WT/ACC/SPEC/TPKM/7 
 Page 35 
 
 
(b) Table 1.  List of item applied special safeguard by Chinese Taipei.  Tariff item number 
02089000E page 13.  Under the proposed TRQ regime, Chinese Taipei indicated only 02089000C for TRQ but not 02089000E, we wonder if Chinese Taipei could apply 
Special Safeguard for 02089000E. 
Reply
: 
(a) The currency used is in "New Taiwan Dollar". 
(b) Chinese Taipei will take  02089000E out of SSG items. WT/ACC/SPEC/TPKM/7 
Page 36  
 
ATTACHMENT I 
Products Subject to TRQ
 
Description of product Tariff items 
numbers Other terms 
and conditions
Pork belly  1 
Pork belly (including spare ribs), boneless, whether or not cut, fresh or 
chilled 02031910A  
Pork belly (including spare ribs), with bone in, whether or not cut, fresh or 
chilled  02031990A  
Pork belly (including spare ribs), boneless, whether or not cut, frozen 02032910A  
Pork belly (including spare ribs), with bone in, whether or not cut, frozen  02032990A  
Chicken  1 
Meat of chicken (including capon), not cut in pieces, fresh or chilled  02071010  
Meat of chicken (including capon), no t cut in pieces, frozen   02072100  
Drum sticks and wings (including legs and leg quarters) of chicken 
(including capon), fresh or chilled 02073910A  
Other meat of chicken (including capon), cut in pieces, fresh or  chilled 02073910B  
Drum sticks and wings (including legs and leg quarters) of chicken 
(including capon), frozen 02074110A  
Other meat of chicken (including cap on), cut in pieces, frozen   02074110B  
Drum sticks and wings (including legs and leg quarters) of chicken 
(including capon) and flours or meals thereof, salted, in brine, dried or 
smoked 02109090A  
Other cuts of chicken (including capon), salted, in brine, dried or smoked 02109090B  
Prepared or preserved drum sticks and wings (including legs and leg 
quarters) of chicken (including capon) 16023910A  
Other prepared or preserved meat of chicken (including capon)   16023910B  
Red Meat Offals  1 
Hocks, feet, and skirt of swine,  fresh or chilled  02063000B  
Hocks, feet, and skirt of swine, frozen 02064990B  
Guts (including intestines and rect um) and stomach of swine, whole and 
pieces thereof 05040020A  
Prepared or preserved hocks, feet, stom achs, skirt, intestine and rectum of 
swine 16024900C  
Poultry Offals  1 
Other poultry offals, fresh or chilled (exclu ding heart, feet, neck of chicken; 
heart of ducks and geese) 02073959C  
Other offals of fowls, other than livers, frozen (excluding heart, feet, neck of 
chicken; heart of ducks and geese) 02074120C  
Other offals of turkeys, other than livers, frozen (excluding heart) 02074220B  
Other offals of ducks, other than livers, frozen (excluding heart) 02074312B  
Other offals of geese, other than livers, frozen (excluding heart) 02074322B  
Offals of guinea fowls, other than livers, frozen 02074322C  
Edible poultry offals, fresh, chilled or frozen (other than edible offals of 
heading No. 02.07) 02089000C  
Other edible poultry offals (other th an poultry livers), including flours and 
meals thereof, salted, in brine, dried or smoked 02109090D   WT/ACC/SPEC/TPKM/7 
 Page 37 
 
 
Description of product Tariff items 
numbers Other terms 
and conditions
Guts, bladders and stomachs of poultry,  whole and pieces thereof 05040020B  
Prepared or preserved meat offal of turkeys 16023100B  
Other prepared or preserved meat offal of chicken (including capon 16023910D  
Prepared or preserved offal of other poultry of heading No. 01.05 16023990D  
Prepared or preserved offals of poultry (other than goods of heading No. 
1602) 16029090C  
Deer Velvet  1 
Other deer velvet [Lu jung (cervi parvum cornu) (including for Chinese 
drugs) - excluding dried) 05079019B  
Liquid Milk   2 
Fresh milk (excluding raw milk and milk of goat and sheep), not 
concentrated and unsweetened, of a fat content, by weight, not exceeding 1%04011000A  
Longlife milk (excluding milk of goat and sheep), not concentrated and 
unsweetened, of a fat content,  by weight, not exceeding 1% 04011000B  
Fresh milk (excluding raw milk and milk of goat and sheep), not 
concentrated and unsweetened, of a fat content, by weight, exceeding 1% but 
not exceeding 6% 04012000A  
Longlife milk (excluding milk of goat and sheep), not concentrated and 
unsweetened, of a fat content, by we ight, exceeding 1% but not exceeding 
6% 04012000B  
Fresh milk (excluding raw milk and milk of goat and sheep), not 
concentrated and unsweetened, of a fa t content, by weight, exceeding 6% 04013000A  
Longlife milk (excluding milk of goat and sheep), not concentrated and 
unsweetened, of a fat conten t, by weight, exceeding 6% 04013000B  
Fresh milk, containing added sugar or other sweetening matter 04029910A  
Milk, evaporated or sterilized, containing added sugar or other sweetening 
matter 04029920  
Other milk, containing added sugar or other sweetening matter (excluding 
that of goat and sheep) 04029990B  
Other buttermilk, whether or not containing added sugar or other sweetening 
matter or flavoured or containing added fruit, nuts or cocoa (excluding dry, 
in block or other solid form) 04039090C  
Curdled milk, whether or not containing added sugar or other sweetening 
matter or flavoured or containing added fruit, nuts or cocoa 04039090E  
Other flavoured, modified, or fermented milk (including kephir), whether or 
not containing added sugar or other sweetening matter or flavoured or 
containing added fruit, nuts or cocoa    (excluding sour) 04039090G  
Other cream, whether or not containing added sugar or other sweetening 
matter or flavoured or containing added fruit, nuts or cocoa (excluding sour) 04039090I  
Prepared milk, evaporated, containing added sugar or other sweetening 
matter 19019023A  
Flavoured milk 19019029A  
Peanuts  2 
Ground-nuts, in shell 12021000  
Ground-nuts, shelled, whether or not broken 12022000  
Flours and meals of ground-nuts, edible 12089010A  
Flours and meals of ground-nuts, inedible 12089020A  
Ground-nuts, roasted, not shelled 20081110A  WT/ACC/SPEC/TPKM/7 
Page 38  
 
Description of product Tariff items 
numbers Other terms 
and conditions
Ground-nuts, roasted, shelled 20081110B  
Ground-nuts, not shelled, otherwise prepared 20081190B  
or preserved, whether or not containing added sugar or other sweetening 
matter or spirit   
Ground-nuts, shelled, otherwise prepared or preserved whether or not 
containing added sugar or other sweetening matter or spirit 20081190C  
Other mixtures of nuts and seeds, of a ground-nut content, by weight, 
exceeding 20%, otherwise prepared or preserved 20081990B  
Crude ground-nut (peanut) oil 15081000  
Refined ground-nut (peanut) oil and its fractions 15089000  
Red Bean  2 
Frozen red beans (including Adzuki beans, all varieties, and red long bean) 07102900A  
Dried red beans (phaseolus or vigna angularis), (including Adzuki beans, all 
varieties, and red long bean) 07133200  
Red beans (including Adzuki bean, all varieties, and red long bean) flour and 
meal 11061000A  
Red beans (including Adzuki beans, all varieties and red long bean), 
prepared or preserved other than by vinegar or acetic acid, frozen 20049000A  
Red beans (including Adzuki beans, all varieties and red long bean), shelled, 
prepared or preserved other than by vinegar or acetic acid, not frozen 20055100A  
Red beans (including Adzuki beans, all varieties, and red long bean), not 
shelled, prepared or preserved other than by vinegar or acetic acid, not 
frozen 20055900A  
Red beans (including Adzuki beans, all varieties, and red long bean) paste 21069099A  
Garlic Bulbs  3 
Garlic bulbs, for planting 07032000A  
Other garlic, fresh or chilled 07032000B  
Garlic bulb, dried 07129090A  
Dried Shiitake (Forest Mushroom)  3 
Shiitake (forest mushroom), dried 07123030  
Dried Day Lily  3 
Day lily, dried 07129090B  
Young Coconut  3 
Other coconuts, fresh or dried (excluding shredded) 08011090  
Betel Nuts  3 
Areca (betel) nuts, fresh or dried 08029090A  
Bananas  1 
Bananas, including plantains, fresh or dried 08030000  
Pineapples  3 
Pineapples, fresh or dried 08043000  
Mangoes   3 
Mangoes, fresh or dried 08045020  
Shaddocks  3  WT/ACC/SPEC/TPKM/7 
 Page 39 
 
 
Description of product Tariff items 
numbers Other terms 
and conditions
Shaddock, fresh or dried 08059000A  
Fresh  Pears (excluding European Pears)  1 
Other pears, fresh 08082010B  
Persimmons   3 
Persimmons, fresh 08109090C  
Dried Longans and Longan Pulp   3 
Longans, dried and longan pulp 08134010  
Sugar  3 
Cane sugar, not containing added flavouring or colouring matter 17011100 enterprise 
Beet sugar, not containing added flavouring or colouring matter 17011200  
Raw sugar, containing added flavouring or colouring matter 17019110  
Refined sugar, containing added flavouring or colouring matter 17019120  
Sugar, cube and loaf 17019910  
Rock sugar 17019920  
Other sugar, refined 17019990  
Mackerel  3 
Mackerel (scomber scombrus, scomber australasicus, scomber japonicus), 
fresh or chilled 03026400  
Mackerel, fresh or chilled 03026990B  
Mackerel (scomber scombrus, scomber australasicus, scomber japonicus), 
frozen 03037400  
Mackerel, frozen 03037999B  
Mackerel fillets, frozen 03042090C  
Mackerels fillets, dried, salted or in  brine, but not smoked 03053000A  
Mackerels, salted or in brine 03056990A  
Mackerel, whole or in pieces, but  not minced, prepared or pr eserved, frozen 16041500A  
Carangid  3 
Carangid fishes, fresh or chilled 03026990A  
Carangid fishes, frozen 03037999A  
Horse mackerel fillets, frozen 03042090B  
Carangid  fishes, whole or in pieces, bu t not minced, prepar ed or preserved, 
frozen 16041990A  
Sardine   3 
Herrings (clupea harengus, clupea pallasii), fresh or chilled, excluding livers 
and roes 03024000  
Sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.), 
brisling or sprats (sprattu s sprattus), fresh or chilled 03026100  
Herrings (clupea harengus, clupea pallasii), frozen 03035000  
Sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.), 
brisling or sprats (sprattus sprattus), frozen 03037100  
Sardines fillets, frozen 03042090A  WT/ACC/SPEC/TPKM/7 
Page 40  
 
Description of product Tariff items 
numbers Other terms 
and conditions
Herrings fillets, frozen 03042090D  
Other sardines, smoked 03054990D  
Herrings or other sardines small fish, dried 03055940A  
Dried sardines, whether or not salted, but not smoked 03055990A  
Herrings (clupea harengus, clupea pallasii), salted or in brine 03056100  
Anchovies (engraulis spp.), salted or in brine 03056300  
Herrings, whole or in pieces, but not minced, prepared or preserved,  frozen 16041200A  
Sardines, sardinella whole or in pieces, but not minced, prepared and 
preserved 16041310  
Brisling or sprats whole or in pieces, but not minced, 16041320  
Anchovies, whole or in pieces, but no t minced, prepared prepared and 
preserved 16041600  
 
Note 1 :  Tariff quotas will be distributed under System 1 in accordance with the Ta riff Quota Administration. 
Note 2 :  Tariff quotas will be distributed under System 2 in accordance with the Ta riff Quota Administration. 
Note 3 :  Tariff quotas will be distributed under System 3 in accordance with the  Tariff Quota Administration 
 
  WT/ACC/SPEC/TPKM/7 
 Page 41 
 
 
PRODUCTS SUBJECT TO RICE QUOTA  
 
Description of product Tariff items numbers Other terms and 
conditions 
Rice / 1    ST-Annex 5  1 
Rice in the husk (paddy or rough)   10061000  
Husked (brown) rice    10062000  
Semi-milled or wholly milled rice, whether or not polished or 
glazed 10063000  
Broken rice    10064000  
Glutinous rice flour    11023010  
Other rice flour    11023090  
Groats, meal of rice   11031400  
Pellets of rice    11032900A  
Rolled of flaked rice     11041900A  
Other worked rice    11042990A  
Rice starch    11081900A  
Other preparations of heading No.19.01 containing not less than 
30% of rice 19019090A  
Rice threads    19041010  
Rice puffed, or prepared by puffing or roasting 19041090A  
Instant rice threads    19041090B  
Other processed foods obtained by the swelling or roasting of rice 19041090C  
Rice products, in grain form, precooked or otherwise prepared 19049000A  
Other food preparations containing not less than 30% of rice      21069099C  
Rice starch, not for fodder use    35051032A  WT/ACC/SPEC/TPKM/7 
Page 42  
 
ATTACHMENT II
 
 
Duty Rates for Rice and Rice Products in the Separate  
Customs Territory of Taiwan, Penghu, Kinmen and Matsu  
  
Rate of duty Implementation
Accession Final Period Tariff item 
number Description of product 
(1) (2) From/to 
1 2. 3  4 
10061000 Rice in the husk (paddy or rough)    0.00% 0.00% X 
10062000 Husked (brown) rice    0.00% 0.00% X 
10063000 Semi-milled or wholly  milled rice, whether or 
not polished or glazed 0.00% 0.00% X 
10064000 Broken rice    0.00% 0.00% X 
11023010 Glutionus rice flour   30.00% 30.00% X 
11023090 Other rice flour    30.00% 30.00% X 
11031400 Groats, meal of rice    0.00% 0.00% X 
11032900A Pellets of rice    30.00% 30.00% X 
11041900A Rolled of flaked rice    20.00% 20.00% X 
11042990A Other worked rice    20.00% 20.00% X 
11081900A Rice starch    20.00% 20.00% X 
19019090A Other preparations of heading No.19.01 
containing not less than 30% of rice 35.00% 30.00% X/2000 
19041010 Rice threads  35.00% 30.00% X/2000 
19041090A Rice puffed, or prepared by puffing or roasting 35.00% 30.00% X/2000 
19041090B Instant rice threads   35.00% 30.00% X/2000 
19041090C Other processed foods obtained by the swelling 
or roasting of rice 35.00% 30.00% X/2000 
19049000A Rice products, in grain form, precooked or 
otherwise prepared 32.00% 30.00% X/2000 
21069099C Other food preparations  containing not less than 
30% of rice 35.00% 30.00% X/2000 
35051032A Rice starch, not for fodder use    15.50% 15.50% X 
 
Note:  X stands for the year of Chinese Taipei's accession to WTO 
Note 1:  The import quota will be distributed in accordance with the Rice Quota Administration. 
 
__________ 
 
 