RESTRICTEDORGANIZACIÓN MUNDIAL
DEL COMERCIOG/MA/TAR/RS/88
16 de octubre de 2002
(02-5603)
Comité de Acceso a los Mercados Original:  inglés
RECTIFICACIONES Y MODIFICACIONES DE LAS LISTAS
Lista CLIII - Territorio Aduanero Distinto de Taiwán, Penghu, Kinmen y Matsu
Se ha recibido de la Misión Permanente del Territorio Aduanero Distinto de Taiwán, Penghu,
Kinmen y Matsu la siguiente comunicación, de fecha 30 de septiembre de 2002.
_______________
El Territorio Aduanero Distinto de Taiwán, Penghu, Kinmen y Matsu comunica por la
presente, de conformidad con el párrafo 3 de la Decisión adoptada el 26 de marzo de 1980
(IBDD S27/25), el proyecto1 de modificaciones y rectificaciones de la Lista CLIII - Territorio
Aduanero Distinto de Taiwán, Penghu, Kinmen y Matsu, en virtud de las cuales dejará de aplicarse a
partir del 1º de enero de 2003 el trato especial respecto de los productos designados, conforme a lo
previsto en los párrafos 5 y 6 del Anexo 5 del Acuerdo sobre la Agricultura.
El equivalente arancelario se ha calculado de conformidad con las directrices establecidas en
el Apéndice del Anexo 5 del Acuerdo sobre la Agricultura.
_______________
Si en el plazo de tres meses contado a partir de la fecha del presente documento no se notifica
a la Secretaría ninguna objeción, las rectificaciones y modificaciones de la Lista CLIII - TerritorioAduanero Distinto de Taiwán, Penghu, Kinmen y Matsu se considerarán aprobadas y serán
oficialmente certificadas.
                                                     
1 En inglés solamente.G/MA/TAR/RS/88
Página 2
SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY OF
TAIWAN, PENGHU, KINMEN AND MATSU
This Schedule is authentic only in the English language
30.9.2002G/MA/TAR/RS/88
Página 3Part I - Most-Favored-Nation Tariff
SECTION I - Agricultural Products
SECTION I-A Tariffs
HEADNOTES to Section I-AG/MA/TAR/RS/88
Página 4 HS Description Bound rate
at date of
accessionFinal bound
rateImplementation SSG Present
concession
establishedINR Concession
first
incorporated
in a
GATT
ScheduleRemarks ODCs
10061000 -Rice in the husk (paddy or rough)   ST-
Annex 5
-Rice in the husk (paddy or rough) NT$45/KGM 2003 SSG 0
10062000 -Husked (brown) rice   ST-Annex 5
-Husked (brown) rice NT$45/KGM 2003 SSG 0
10063000 -Semi-milled or wholly milled rice,
whether or not polished or glazed   ST-
Annex 5
-Semi-milled or wholly milled rice,
whether or not polished or glazedNT$45/KGM 2003 SSG 0
10064000 -Broken rice   ST-Annex 5
-Broken rice NT$45/KGM 2003 SSG 0
11023010 --Glutionus rice flour   ST-Annex 5
--Glutionus rice flour NT$49/KGM 2003 SSG 0
11023090 --Other rice flour   ST-Annex 5
--Other Rice flour NT$49/KGM 2003 SSG 0
11031400 --Groats, meal of rice   ST-Annex 5
--Groats, meal of rice NT$45/KGM 2003 SSG 0
11032910 ---Pellets of rice   ST-Annex 5
---Pellets of rice NT$49/KGM 2003 SSG 0
11041910 ---Rolled of flaked rice    ST-Annex 5
---Rolled of flaked rice NT$49/KGM 2003 SSG 0
11042920 ----Other worked rice   ST-Annex 5
----Other worked rice NT$49/KGM 2003 SSG 0
11081910 ---Rice starch   ST-Annex 5
---Rice starch NT$49/KGM 2003 SSG 0
18069061 ---Cereals (other than maize (corn)) in
grain form or in the form of flakes or other
worked grains (except flour and meal),
precooked or otherwise prepared, not
elsewhere specified or included, containing
not less than 30% of rice, containing more
than 6% but not more than 8% by weight
of cocoa calculated on a totally defatted
basis   ST-Annex 5G/MA/TAR/RS/88
Página 5HS Description Bound rate
at date of
accessionFinal bound
rateImplementation SSG Present
concession
establishedINR Concession
first
incorporated
in a
GATT
ScheduleRemarks ODCs
---Cereals (other than  maize (corn)) in
grain form or in the form of flakes orother worked grains (except flour andmeal), precooked or otherwise prepared,
not elsewhere specified or included,
containing not less than 30% of rice,
containing more than 6% but not morethan 8% by weight of cocoa calculatedon a totally defatted basisNT$49/KGM 2003 SSG 0
18069071 ---Prepared foods obtained by swelling or
roasting of cereals or cereal products (for
example, corn flakes), containing not less
than 30% of rice, containing more then 6%
but not more than 8% by weight of cocoa
calculated on a totally defatted basis ST-
Annex 5
 ---Prepared foods ob tained by swelling
or roasting of cereals or cereal products
(for example, corn fl akes),containing not
less than 30% of rice, containing morethen 6% but not more than 8% byweight of cocoa calculated on a totallydefatted basisNT$49/KGM 2003 SSG 0
18069092  Other food preparations of flour, meal,
starch or malt extract, containing not less
than 30% of rice, containing 40% or more
but less than 50% by weight of cocoa
calculated on a defatted basis, ST Annex 5
----Other food preparations of flour,
meal, starch or malt extract, containing
not less than 30% of rice, containing40% or more but less than 50% byweight of cocoa calculated on a defattedbasisNT$49/KGM 2003 SSG 0G/MA/TAR/RS/88
Página 6HS Description Bound rate
at date of
accessionFinal bound
rateImplementation SSG Present
concession
establishedINR Concession
first
incorporated
in a
GATT
ScheduleRemarks ODCs
19019091 ---Other preparations of heading No. 19.01
containing not less than 30% of rice ST-
Annex 5
---Other preparations of heading No.
19.01+ containing not less than 30% ofriceNT$49/KGM 2003 SSG 0
19021110 ---Uncooked rice pasta, not stuffed or
otherwise prepared, containing eggs ST-
Annex 5
---Uncooked rice pasta, not stuffed or
otherwise prepared , containing eggsNT$49/KGM 2003 SSG 0
19021910 ---Uncooked rice pasta, not stuffed or
otherwise prepared, not containing eggs
ST-Annex 5
---Uncooked rice pasta, not stuffed or
otherwise prepared, not containing eggsNT$49/KGM 2003 SSG 0
19022010  --Other stuffed rice pasta, whether or not
cooked or otherwise prepared  ST-Annex 5
 --Other stuffed rice pasta, whether or
not cooked or otherwise preparedNT$49/KGM 2003 SSG 0
19023020 --Other rice pasta   ST-Annex 5
--Other rice pasta NT$49/KGM 2003 SSG 0
19041020 ---Prepared foods obtained by the swelling
or roasting of cereals or cereal products,
containing not less than 30% of rice  ST-
Annex 5
---Prepared foods obtained by the
swelling or roasting of cereals or cerealproducts, containing not less than 30%
of riceNT$49/KGM 2003 SSG 0
19042011 ---Prepared foods obtained from unroasted
cereal flakes, containing not less than 30%
of rice ST-Annex 5
---Prepared foods obtained from
unroasted cereal flakes, containing not
less than 30% of riceNT$49/KGM 2003 SSG 0G/MA/TAR/RS/88
Página 7HS Description Bound rate
at date of
accessionFinal bound
rateImplementation SSG Present
concession
establishedINR Concession
first
incorporated
in a
GATT
ScheduleRemarks ODCs
19042021 Prepared foods obtained from mixtures of
unroasted cereal flakes and roasted cereal
flakes or swelled cereals, containing not
less than 30% of rice ST-Annex 5
 ---Prepared foods obtained from
mixtures of unroasted cereal flakes and
roasted cereal flakes or swelled cereals,
containing not less than 30% of riceNT$49/KGM 2003 SSG 0
19049010  Cereals (other than maize (corn)) in grain
form, or in the form of flakes or other
worked grains (except flour and meal),
precooked or otherwise prepared, not
elsewhere specified or included, containing
not less than 30% of rice  ST-Annex 5
--Cereals (other than  maize (corn)) in
grain form, or in the form of flakes orother worked grains (except flour andmeal), precooked or otherwise prepared,
not elsewhere specified or included,
containing not lessNT$49/KGM 2003 SSG 0
21069098     ----Other food preparation containing
not less than 30% of rice   ST- Annex 5
 ----Other food preparation containing
not less than 30% of riceNT$49/KGM 2003 SSG 0G/MA/TAR/RS/88
Página 8
BASIS FOR CALCULATION OF THE TARIFF
EQUIV ALENTS
Please note that this paper is aimed at providing background information in order to assist
Members in fully understanding the draft containing modifications and rectifications to ScheduleCLIII and to ensure transparency, and that this paper does not constitute a part of the draft.G/MA/TAR/RS/88
Página 9
Basis for Calculation of the Tariff Equivalents
* Please note that this paper is aimed at providing background information in order to assist
Members in fully understanding the draft containing modifications and rectifications to
Schedule CLIII and to ensure transparency, and that this paper does not constitute a part of the draft.
1. The calculation of the tariff equivalent for rice is made in accordance with paragraphs 1, 4
and 5 prescribed in the Attachment to Annex 5 of the Agreement on Agriculture.  The data used are
"for the years 1990 to 1992" instead of "for the years 1986 to 1988" in compliance with the
commitment we made in the Paragraph 175 of Report of the Working Party on the Accession of the
Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu.
Internal price external price price gap
(NT$ /kg) (NT$ /kg) (NT$ /kg)
(a) (b) (c)
YR 1990 62 8 54
YR 1991 62 8 54YR 1992 60 9 51
Average 61 8 53
(a) For the internal price, the wholesale price ruling in the domestic market are as follows:
(i) The wholesale price of "brand polished rice", which constituted the majority share of
domestic consumption, is used as "a representative wholesale price ruling in the domestic
market".
YearAverage of
monthly
maximum rice
(1)Average of
monthly
minimum
rice(2)(1)+(2)/2Wholesale
Price Indices Estimate
(a) x (c) / (b)
1990 --- --- (c)93.09 62
1991 --- --- (c)93.24 62
1992 --- --- (c)89.82 60
Average (1990-1992) 61
1999 96 25 60 95.58
2000 100 25 63 97.32
2001 110 27 68 96.02
Average (1999-2001) 102 26 (a)64 (b)96.30
       *Source: "Taiwan Food Statistics Book" and "Agricultural Statistics Monthly"         "Price Statistics Monthly in Taiwan Area of The Republic of China"
(ii) The share of domestic consumption by "brand polished rice"
Sale Percentage of brand polished riceFY1990                        52%
FY1991                        53%
FY1992                        53%
*Source: "Taiwan Food Statistics Book"G/MA/TAR/RS/88
Página 10
(b) For the external prices, "actual average c.i.f. unit for the importing countries" are as follows:
Import volume
(1,000kg)Import value
(NT$1,000)average c.i.f. value
(NT$/kg)
YR 1990 1,560 11,857 8
YR 1991 1,591 13,327 8
YR 1992 1,285 11,561 9
     *Source:  Monthly Statistics of Imports", The Republic of China, Taiwan District
2. In accordance with paragraph 6 of Annex 5 to the Agreement on Agriculture, the out-of-quota
tariff rates to be applied from 1 January 2003 are established on the basis of tariff equivalents. These
rates is in compliance with "such rates as would have been applicable had a reduction of at least
15 percent been implemented over the implementation period in equal annual instalments".
YR2003     NT$45/kg    (NT$53/kg×0.85)
3. Tariff Equivalent for Rice Products
The tariff  equivalent for "worked and/or prepared products" of rice is established "by multiplying the
specific tariff equivalent" for rice, which is "the primary agricultural product", "by the proportion inphysical terms" of rice "in the worked and/or prepared products".
NT$53/kg × 1.1 = NT$58/kg    conversion rate : 1.1
*The loss of 100 to 110kg out of 1,000kg of rice was obtained as yield testing results.
The out-of –quota tariff rates to be applied to rice products are as follows.
YR2003     NT$49/kg    (NT$58 /kg×0.85)
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