RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/SPEC/TPKM/3/Rev.2
20 April 1999
(99-1614)
Working Party on the
Accession of Chinese TaipeiOriginal:  English
ACCESSION OF CHINESE TAIPEI
Specific Commitments on Services
Revision
The following communication has been received from the Representation of the Separate
Customs Territory of Taiwan, Penghu, Kinmen and Matsu (hereinafter referred to as "Chinese
Taipei").
_______________WT/ACC/SPEC/TPKM/3/Rev.2
Page 3DRAFT SCHEDULE OF THE SEPARATE CUSTOMS TERRITORY
OF TAIWAN, PENGHU, KINMEN AND MATSU CONCERNING
SPECIFIC COMMITMENTS ON TRADE IN SERVICES
Notes:
- The classification of sectors is based on the 1991 provisional Central Product Classification (CPC) of the United Nations Stat istical Office, while the
ordering reflects the Services Sectoral Classification List (M TN.GNS/W/120 of 10 July 1991). The appearance of double asterisks  (**) against
individual CPC listings indicates that the services specified c onstitutes only a part of the total range of activities covered by the CPC concordance.
- The entry "Unbound*" means unbound due to lack of technical feasibility.
- Chinese Taipei reserves the right to correct any errors, omissions and inaccuracies.WT/ACC/SPEC/TPKM/3/Rev.2
Page 4
DRAFT SCHEDULE OF THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU
CONCERNING SPECIFIC COMMITMENTS ON TRADE IN SERVICES
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
I. HORIZONTAL COMMITMENTS
All Sectors (except as indicate d
otherwise in specific sectors)Investment
(3)
(a)Forei gn business and individuals ma y
directl y invest in Chinese Tai pei ,
unless otherwise fallin g into the
measures of limitations s pecified in the
specific sectors.
(b)Until December 31, 2000, with res pect
to portfolio investment in companies
whose shares are listed in the securities
markets of Chinese Taipei.
i. An y non-Chinese Tai pei natural o r
juridical person ma y hold 15% of
the total issued stocks of a liste d
company;
ii. All non-Chinese Tai pei natural o r
juridical persons, in the a ggregate,
may hold 30% of the total issue d
stocks of a listed company.
On Januar y 1, 2001 and thereafter, no
limitations shall exist, exce pt as
otherwise s pecified in this schedule fo r
specific sectors.
Before Januar y 1, 2001 the
investment ceilin gs will be reviewed
every six months.WT/ACC/SPEC/TPKM/3/Rev.2
Page 5Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
Acquirin g the Ri ghts and Interests in the
Land
(3)
(a)Land in a griculture, forestr y,
fishin g, pasture, huntin g, salt
production, mines, and sources of
water ma y not be transferred,
encumbered or leased to foreigners.
 Entr y and Tem porary Sta y  o f  N a t u r a l
Persons
(4)Unbound, exce pt fo r measures
concerning the entry and temporary stay
of natural persons in the followin g
categories:(4) Unbound except for measures
concernin g the cate gories of natural
persons referred to in the market
access column.
(a) Business visitors may enter and stay for
an initial period of no more than 90
days.Business visito
rbeing a natural person
who sta ys in Chinese Tai pei without
receivin g remuneration from within
Chinese Tai pei and is not en gaged in
makin g direct sales to the general
public, for the purpose of partici pating
in business meetin gs, business
negotiations, the preparation fo r
establishin g a commercial presence o r
other similar activities.
  
(b)Intra-cor porate Transferees ma y ente r
and sta y in Chinese Tai pei for two- year
initial period that ma y be renewed fo r
one-year periods indefinitely.WT/ACC/SPEC/TPKM/3/Rev.2
Page 6
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
Intra-cor porate transferee bein g a
natural person who has been em ployed
by a juridical person of another member
for a period of not less than 1 year an d
who seeks tem porary entr y to provide
services as a res ponsible person, a
senior manager or a specialist through a
branch, subsidiar y or affiliate
established in Chinese Taipei.
A res ponsible person means a boar d
director, the general mana ger, a branch
mana ger or a de partment hea d
appointed b y the board with the
authorit y to si gn for the em ploying
entity.
A senior mana ger means a head or a
supervisor who has the authorit y to
appoint or remove the personnel or to
make such recommendation, and has
the power to make decisions over the
day-to-day operation.
A specialist means a natural person
within an or ganisation who possesses
knowled ge at an advanced level of
expertise and who possesses proprietaryknowled
ge of the or ganisation's
services, research e quipment,
techniques, or management. (Specialistsma
y include, but are not limited to,
members of licensed professions.)WT/ACC/SPEC/TPKM/3/Rev.2
Page 7Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(c)A natural person em ployed by business
entities in Chinese Tai pei, ma y ente r
and sta y for a period of no more than 3
years.
(d)Persons who are em ployees of a n
enter prise outside Chinese Tai pei not
having commercial presence in Chinese
Taipei ma y enter and sta y in Chinese
Taipei with the following requirements:
i. The enter prise outside Chinese
Taipei has concluded a service
contract with an enter prise en gaged
in business o peration in Chinese
Taipei.
ii. These persons should have been
employed by the enter prise outside
Chinese Tai pei for a period of no
less than one year and have met the
requirements prescribed fo r
"specialist" above.
iii. The persons ma y not en gage in
other em ployment while in Chinese
Taipei.WT/ACC/SPEC/TPKM/3/Rev.2
Page 8
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
iv. The commitment relates onl y to the
service activit y which is the sub ject
of the contract.  It does not confe r
entitlement to practice generall y as
a licensed professional in Chinese
Taipei.
Each tem porary stay ma y be for a
period of no more than 90 da ys or fo r
the duration of the contract, whicheve r
is less.
Such entr y permit ma y be valid for a
twelve month period.
Such persons may be permitted multiple
entries within the twelve month period.
The contract has to be obtained fo r
providing services mentioned below.WT/ACC/SPEC/TPKM/3/Rev.2
Page 9Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
architectural services (8671 ),
engineerin g services (8672 ), inte grated
engineerin g services (8673 ), urban
plannin g and landsca pe architectural
services (8674 ), com puter and relate d
services (841, 842, 843, 844, 845,849 ),
research and develo pment services
(851, 852, 853 ), market research an d
public o pinion polling services (864),
mana gement consultin g services (865),
services related to mana gement
consultin g (866), en gineerin g relate d
scientific and technical consultin g
services (8675), maintenance and repairof e
quipment (633, 8861-8866 )
(excludin g maritime vessels and lan d
trans port e quipment ), and travel
agencies and tour o perators services
(7471)WT/ACC/SPEC/TPKM/3/Rev.2
Page 10
Modes of supply: 1) Cross-border supply 2) Consumption abro ad 3) Commercial presence4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
II. SECTOR-SPECIFIC COMMITMENTS
1. BUSINESS SERVICES
A. Professional Services
a)  Legal Services(861**)
       i. Legal services provided
by "Attorney of foreign legalaffairs (AFLA)"
3
       - AFLA may  practice ing
the law of his/her home
jurisdiction(s) or international
law independently.(1) None.
(2) None.(3) Access is restricted to natural persons
1.
Establishment of having established a law
office in the form of sole proprietorship orpartnership  is required, and 
service must be
provided by natural persons.(1) None.
(2) None.(3) Access is restricted to 
natural
person.   The firm name must indicate
the title of "attorney of foreign legalaffairs"
2(3)
(a) Chinese Taipei will
grant recognition of AFLAto the following:
i. the service
provider is qualified as alawyer in his/her home
jurisdiction(s), and
ii. the serviceprovider
                                                     
3             A service provider must be recognized by the Ministry of Justice as "attorney of foreign legal affairs" and regist er with the Bar Association in the locality in Chinese 
               Taipei where the law firm is located.  The conditions for granting recognition by the Ministry of Justice are as  follows:
(a)          the service provider is qualified as a lawyer in his/her home jurisdictions,  and
(b)          the service provider has practiced as a qualified lawyer for at least 5 years in his/her home jurisdiction.  However, should a foreign lawyer be employed by a
lawyer of Chinese Taipei as an assistant or consultant or have  practiced his/her home jurisdiction laws elsewhere, the term, up  to a maximum of two years,
of employment or practice may be accredited to the said five year term.
(c)           Any foreign lawyer who is already employed by a Chinese Taipei lawyer by November 18, 1996 in accordance with the  Regulation Concerning Chinese
Taipei's Lawyers' Employment of Foreigners and Administration Thereof, may apply to become an AFLA after the completion of the two years'
employment period.
21 The AFLA is required to indicate the jurisdiction(s) where he/she is qualified as a lawyer.
2 Registration shall be made with the Bar Association in the lo cality in Chinese Taipei where the law office is located after the  person is recognized by
Chinese Taipei as "attorney of foreign legal affairs".WT/ACC/SPEC/TPKM/3/Rev.2
Page 11Modes of supply: 1) Cross-border supply 2) Consumption abro ad 3) Commercial presence4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
A service provider is required to
cooperate with the license d
lawyer  in Chinese Tai pei or get
his/her written o pinions in the
following  matters:
 - preparation of le gal
documents or re presentation as
attorne y in matters concernin g
marria ge or parental cases in
which  the national of Chinese
Taipei is a party.Partnershi p3in a law office is limited to
persons re gistered as attorne ys of forei gn
legal affairs.
(4) Unbound exce pt as indicated in the
horizontal section. In addition:
(a)         Establishment of a law office in the
form of sole proprietorshi p  or partnershi p is
required, and service must be provided b y
natural persons.
(b) Partnershi p in a law office is limited to
persons re gistered as attorne ys of forei gn
legal affairs.(4) Unbound exce pt as indicated in the
horizontal section.has practiced as a qualified
lawyer for at least 5 years
in his/her home
jurisdiction (s).  However,
should a forei gn law yer be
employed b y a law yer of
Chinese Tai pei as an
assistant or consultant or
have practiced his/her
home jurisdiction laws
elsewhere, the term, u p to
a maximum of two years,
of em ployment or practice
may be accredited to the
said five year term.
   - preparation of le gal
documents or re presentation as
attorne y in matters concernin g
inheritance in which the national
of Chinese Tai pei is a party or
the estates is located in Chinese
Taipei.iii. Any foreign lawyerwho is already employed
by a Chinese Taipei lawyer
by 18 November 1996 inaccordance with the
Regulation Concerning
Chinese Taipei's Lawyers'Employment of Foreigners
                                                     
3 Note For transparency: According to the law of Ch inese Taipei, partnership is not a juridical person.WT/ACC/SPEC/TPKM/3/Rev.2
Page 12
Modes of supply: 1) Cross-border supply 2) Consumption abro ad 3) Commercial presence4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
-A F L A  c o o peratin g
with the licensed law yer in
Chinese Tai pei or ac quirin g
the latter's written o pinions in
the matters concernin g
marria ge, parental or
inheritance cases in which thenational of Chinese Taipei  is a
party or the estates is located
in Chinese Taipei.and Administration
Thereof, may apply to
become an AFLA after the
completion of the twoyears' employment period.
(b) Chinese Tai pei will
allow AFLAs to establish
partnershi p w i t h  o r  e m ploy
licensed law ye r   o f  C h i n e s e
Taipei three years after the
accession to the WTO4.
ii. Forei gn le gal assistant
or consultant:Forei
gners who are colle ge
graduates majoring in law-
related subject or  have law-
related workin g  experience fo r
at  least two  years, or who have(1) None.(2) None.(3) Access is restricted to natural persons.
(4) Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) Access is restricted to natural
persons.  None .
(4) Unbound exce pt as indicated in the
horizontal section.(c) Foreigners who are
college graduates majoringin law-related subject or
have law-related working
ex
perience for at  least two
years, or who have passed
the lawyer's
passed the law yer's examination
in an y forei gn countr y and ma y
be em ployed by Chinese Tai pei
lawyers or "attorne ys of forei gn
legal affairs" to work as
assistants or consultants who
shall assist Chinese Tai pei
lawyers or "attorne ys of forei gn
legal affairs" with theirexamination in any foreign
countr y and ma y be
employed b y Chinese
Taipei law yers or
"attorne ys of forei gn legal
affairs" to work as
assistants or consultants.
                                                     
4 Before the AFLAs are permitted to form partnership with or employ the licensed lawyers of Chinese Taipei, they are permitted t o form a cooperative relationship 
with licensed lawyers of Chinese Taipei except in the form of a joint liability and profit sharing arrangement.WT/ACC/SPEC/TPKM/3/Rev.2
Page 13Modes of supply: 1) Cross-border supply 2) Consumption abro ad 3) Commercial presence4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
professional knowled ge o r
experience and shall not conduct
litigation or provide other le gal
service under their own names.
- assistin g Chinese
Taipei law yers or AFLA but
not conductin g liti gation or
providin g other le gal services
under the
assistant/consultant's ownname
b) Accountin g, Auditin g
and Bookkee ping  Services
(862)
i. Certified Public
    Accountant (862**)(1) None, exce pt for services related to
accountant attestation practice in Chinese
Taipei, which can be provided onl y by the
certified public accountants of Chinese
Taipei.(1) None.WT/ACC/SPEC/TPKM/3/Rev.2
Page 14
Modes of supply: 1) Cross-border supply 2) Consumption abro ad 3) Commercial presence4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
ii. Other (excluding
certified public accountant)(862**)(2) None, except for services related
to accountant attestation 
practice in Chinese
Taipei, which can be     provided onl y by the
certified public accountants of Chinese
Taipei.
(3) Access is restricted to naturalpersons. Establishment of
 having established
an office other than in a form of a company is
required,  and services must be provided b y
natural persons .
(4) Unbound exce pt as indicated in the
horizontal section.
(1) None.
(2) None.(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.
(1) None.
(2) None.(3) None.
(4) Unbound except as indicated in
the horizontal section.
c) Taxation Services (863)
ii. Income Tax    Certification
Services    (863**)(1) None, exce pt for services related to
Chinese Tai pei's income tax certifications,
which can onl y be provided b y the tax
attorneys of Chinese Taipei .
(2) None, exce pt for services related to
Chinese Tai pei's income tax certifications,
which can onl y be provided b y the natural
person who has obtained  tax attorneys license
of Chinese Taipei.(3) Access is restricted to natural persons.
Establishment of havin g established an
office other than in a form of a com panyis
required, and service must be provided b y
natural persons .(1) None.
(2) None.
(3) None.WT/ACC/SPEC/TPKM/3/Rev.2
Page 15Modes of supply: 1) Cross-border supply 2) Consumption abro ad 3) Commercial presence4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(4) Unbound exce pt as indicated in the
horizontal section.(4) Unbound except as indicated in
the horizontal section.
ii. Taxation Services
(excludin g income tax
certification services supplied bya tax attorney) (863**)
d), e), f), g)
Architectural Services(8671),
Engineering Services (8672),
Integrated Engineering  Services(8673),
Urban Plannin
g and Landsca pe
Architectural Services (8674)(1) None.
(2) None.
(3) None.
(4)Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.
(4)Unbound exce pt as indicated in
the horizontal section.WT/ACC/SPEC/TPKM/3/Rev.2
Page 16
Modes of supply: 1) Cross-border supply 2) Consumption abro ad 3) Commercial presence4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
i. Architect (1) None, except for services related  to the
architect  certification practice in Chinese
Taipei, which can onl y be provided b y the
licensed architects of Chinese Taipei.
(2)None, exce pt for services related to
architect certification practice in Chinese Tai
pei, which can onl y be
provided by the licensed architects of Chinese
Taipei.
(3)Access is restricted to natural persons.
Establishment of havin g established an
office other than in a form of a com panyis
required, and service must be provided b y
natural persons .
(4)Unbound exce pt as indicated in the
horizontal section. In addition:
Architecture firms established in Chinese
Taipei ma y em ploy forei gn technicians
specialized in architecture, construction an d
related engineering technology.(1) None.
(2) None.
(3) None.
(4)Unbound exce pt as indicated in
the horizontal section.
ii. Professional Engineer (1)None, exce pt for services related to
professional en gineer certification practice i n
Chinese Tai pei, which can onl y be provide d
by the licensed professional en gineers of
Chinese Taipei.
(2)None, exce pt for services related to
professional en gineer certification practice i n
Chinese Tai pei, which can onl y be provide d
by the licensed professional en gineers of
Chinese Taipei.(1) None.
(2) None.WT/ACC/SPEC/TPKM/3/Rev.2
Page 17Modes of supply: 1) Cross-border supply 2) Consumption abro ad 3) Commercial presence4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(3)Access is restricted to natural persons.
Establishment of havin g established an office
other than in a form of a company is required,
and service must be provided b y natural
persons .
(4)Unbound exce pt as indicated in the
horizontal section.(1) None.
(4) Unbound except as indicated in the
horizontal section.
iii. Other (excluding the architect
and professional en gineer
certification services)(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) None
(2) None.
(3) None.(4) Unbound except as indicated in  the
horizontal section.
I) Veterinary Services (932) (1) None, except for services related
to the prescription, diagnosis and examinationwhich shall be 
provided b y the license d
veterinarian of Chinese Tai pei with practice
permit from Chinese Taipei.(2) None.(1) None.
(2)  None.
(3)
(a) Access is restricted to natural
persons. Establishment of  having established
an office other than in a form of a company is
required, and service must be provided b y
natural persons .(3)  None.WT/ACC/SPEC/TPKM/3/Rev.2
Page 18
Modes of supply: 1) Cross-border supply 2) Consumption abro ad 3) Commercial presence4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(b) Veterinary assistant shall also
meet one of the followin g requirements with
verification documents:i.
practicin g as a veterinarian assistant fo r
at least 4 years; orii. undertakin
g veterinar y-related work fo r
at least 5 years.
(4) Unbound exce pt as indicated in the
horizontal section.(4) Unbound exce pt as indicated in the
horizontal section.
(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.
C. Research and  Develo pment
Services (851, 852, 853)(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.WT/ACC/SPEC/TPKM/3/Rev.2
Page 19Modes of supply: 1) Cross-border supply 2) Consumption abro ad 3) Commercial presence4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
D. Real Estate Services
- Services Incidental to
Residential and Non-residentialBuildin
gs and Land Sales
Agents (82203**, 82205**)
E. Rental/leasin g Services
without Operators 
b)  Concernin g  Aircraft
(excluding cabotage)(83104**)
c)Concerning financial
leasing of private cars(83101**)(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.
(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.
(1) None.
(2) None.(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in  the
horizontal section.
(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.
(1) None.
(2) None.(3) None.
(4) Unbound exce pt as indicated in
the horizontal section.
d)  Concerning Other Machineryand Equipment (83106 -83109)(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.
e) Other (832) (1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in  thehorizontal section.WT/ACC/SPEC/TPKM/3/Rev.2
Page 20
Modes of supply: 1) Cross-border supply 2) Consumption abro ad 3) Commercial presence4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
F. Other Business Services
a) Advertising Services
   i. TV and Radio
Advertising Services (the
businesses producing orbroadcasting/ screening
advertisements for TV or radio.)
(871**)(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in  the
horizontal section.
ii. Other AdvertisingServices (871**)(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in  thehorizontal section.
b)Market Research and Public
Opinion Polling Services (864)
c)Mana gement Consultin g
Services (865)(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.
(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound except as indicatedin the horizontal section.
(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated  in the horizontal section.WT/ACC/SPEC/TPKM/3/Rev.2
Page 21Modes of supply: 1) Cross-border supply 2) Consumption abro ad 3) Commercial presence4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
d)Services Related to
Mana gement Consultin g (866)
(includes mana gement an d
operation b y contract of health
care facilities on a "for fee"
basis but does not include
practice of the medical
profession)(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in  the
horizontal section.
e)Technical Testin g an d
Analysis Services (8676)(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.
f)  Consulting servicesIncidental to Agriculture,Animal Husbandry and Forestry
(88110**, 88120**, 88140**)(1) None.
(2) None.(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.
h) Services Incidental toMining (883,5115)
i) Services Incidental to
Manufacturing (excluding CPC
88442 publishing and printing)
(884**, 885)(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.
(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in  thehorizontal section.
(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in  thehorizontal section.WT/ACC/SPEC/TPKM/3/Rev.2
Page 22
Modes of supply: 1) Cross-border supply 2) Consumption abro ad 3) Commercial presence4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
k) Placement and Supply
Services of Personnel (872)(1) Unbound.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) Unbound.
(2) None.
(3) None.(4) Unbound except as indicated in  the
horizontal section.
m) Engineering Related
Scientific and Technical
Consulting Services (8675)
n) Maintenance and Repair of
Equipment (633, 8861-8866)
(excluding maritime vessels,
aircraft and other transportequipment)(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.
(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in  thehorizontal section.
(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in  thehorizontal section.
o) Buildin g-cleanin g Services
(874)(1) Unbound*.
(2) None.(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) Unbound*.
(2) None.(3) None.
(4) Unbound except as indicated in  the
horizontal section.WT/ACC/SPEC/TPKM/3/Rev.2
Page 23Modes of supply: 1) Cross-border supply 2) Consumption abro ad 3) Commercial presence4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
p)  Photographic Services (875)
q) Packaging Services(876)(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.
(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.
(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.
r) Publishing Services
(88442**)(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section. In     addition, and
residence in Chinese  Taipei is requiredfor a publisher  and an editor.
s) Convention Services(87909*)
* Activities of establishments
engaged in provision ofplanning,
organising, managing
and marking
 marketing  services
for conventions and similar
events (including catering and
beverage service)(1) None.
(2) None.(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.
.WT/ACC/SPEC/TPKM/3/Rev.2
Page 24
Modes of supply: 1) Cross-border supply 2) Consumption abro ad 3) Commercial presence4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
t) Other
   i. Telephone Answering
      Services (87903)(1) None.
(2) None.(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.(3) None.
(4) Unbound except as indicated in  the
horizontal section.
   ii. Duplicating Services
(87904)
   iii. Translation and
Interpretation
Services (87905)(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.
(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.
(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in  the
horizontal section.
  iv. Mailing List Compilationand Mailing Services
(87906)
  v.Specialty Design Services
(87907)(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.
(1) None.
(2) None.
(3) None.
(4)Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.
(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in the
horizontal section.WT/ACC/SPEC/TPKM/3/Rev.2
Page 25Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
2. COMMUNICATION SERVICES
B. Land-based International
Courier Services: All
ground services arising aspart of an international
shipment being handled by
an air express carrier, fordelivery to a consignee,
except for those currently
specifically reserved to theChinese Taipei postalauthorities by law.(1) None.
(2) None.
(3) None.
(4)Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in the
horizontal section.
C. Telecommunication services
- This draft schedule is in accordance with the Chairman's notes of 16 Januar y 1997 (S/GBT/W/2/Rev.1 ) on Schedulin g Basic Telecommunication
Services Commitments, and of 3 February 1997 (S/GBT/W/3) on Market Access Limitations on Spectrum Availability.
(A) BASIC TELECOMMUNI-
CATION SERVICES
Facilities-based and public
switched telecom service5
                                                     
5According to the Telecommunication Act of Chinese Taipei, this s ector's services shall be provided by Type I telecommunications  enterprises.
A Type I Telecommunications enterprise refers to an enterprise that installs telecommunications machinery and line facilities t o provide telecommunications
services.
The above facilities refer to network transmission facilities connecting the sending and receiving terminals, switching facilit ies installed as part of the network
transmission facilities and the auxiliary facilities thereof.WT/ACC/SPEC/TPKM/3/Rev.2
Page 26
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(a) Voice telephone services
(7521)
(b) Packet-switched data
transmission services
(7523**)
(3) Circuit-switched data
transmission services
( 7523**)
(d) Telex services
(7523**)(1) None except that :
  -   For voice tele phone services, the use of
leased circuits connected to PSTN is not
allowed until 1 July 2001.
  -    Provision of satellite-based mobile
communication services is sub ject to
commercial arran gements with Chinese
Taipei licenced operators.
(2) None.(1) None.
(2) None.Chinese Tai pei undertakes
the obli gations contained in
the reference paper attache d
hereto.
(e) Telegraph services
(7523**)  (7522)
(f) Facsimile services
(7521**, 7529**)
(g) Private leased circuit
services (7522**, 7523**)(3)As of 31 December 19996for sub-sector
(g) onl y throu gh satellite technolo gy
and as of 1 Jul y 20017for all other ,
None , none except that :
  - A service su pplier shall be a com pany
limited b y shares Com pany Limited b y
Shares incorporated in Chinese Taipei.
 - Direct investment b y non-Chinese Tai pei
persons in a service su pplier cannot
exceed 20 %, but the a ggregate of direct
and indirect(3) The chairman and a majority of the
board of directors shall be Chinese
Taipei  nationals.
                                                     
6Licence application has been started on 20 June 1998.
7Licence application will be started on 1 January 1999.WT/ACC/SPEC/TPKM/3/Rev.2
Page 27Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
Taipei persons in a service su pplier othe r
than Chun g Hua Chun ghwa Telecom,
may be up  is permitted  to 60 %8.
 - The a ggregate percenta ge of shares hel d
by non-Chinese Tai pei persons in Chun g
Hua Chun ghwa Telecom, includin g
direct and indirect investment, cannot
exceed 20 %.
- Provision of subsectors (a) to (g) i s   n o t
allowed until 1 July 20016 ;
                                                     
8Note for Transparency:
Direct investment refers to equity held directly by non-Chinese Ta ipei persons.  Indirect investment refers to equity held by n on-Chinese Taipei persons through a
Chinese -Taipei company.
For the purpose of determining whether the ceiling limitation on th e aggregate investment has been exceeded, the percentage of indirect investment in a services
supplier held through a Chinese Taipei company is calculated as follows:
Indirect investment = the percentage of direct investment in th e service provider held by the company formed between a non-Chin ese Taipei person and a Chinese
Taipei person multiplied by the percentage of direct investme nt held by the non-Chinese Taipei person in this company.
As noted, the aggregate of direct investment by non-Chinese Taip ei persons and indirect investment as determined through the ab ove formula may be up  is
permitted  to 60%.
6  License application will be started on 1 January 1999.WT/ACC/SPEC/TPKM/3/Rev.2
Page 28
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
 provision of sub-sector (g) throu gh
satellite technolo gy is not allowed until
31 Dec. 19997.
-       Provision of satellite-based mobile
communications services under sub-
sector (o) is not allowed until 31 Dec.
19998.
(4)Unbound exce pt as indicated in the
horizontal section.(4)Unbound exce pt as indicated in
the horizontal section.
(o) Others:
- Land-based mobile
communications services:
Cellular mobile phone
services (75213*),
Radio paging services
(75291*)Trunked radio services
 (7523**, 75213*)
Mobile data services (7523**)(1) None.
(2) None.
(3) None except:
­ A service supplier shall be a Company
Limited by Shares incorporated in
Chinese Taipei.
Direct investment b
y non-Chinese Tai pei
persons in a service su pplier cannot exceed
20 %, but the a ggregate of direct and
indirect investment b y non-Chinese Tai pei
persons in a service supplier other than(1) None.
(2) None.
(3) The chairman and a majority of
the board of directors shall beChinese Taipei nationals.
Chunghwa Telecom, is permitted to 60 %9.
­ The aggregate percentage of shares
held by non-Chinese Taipei persons inChunghwa Telecom, including direct and
indirect investment, cannot exceed 20 %.
(4) Unbound except as indicated in thehorizontal section.(4) Unbound except as indicated in
the horizontal section.
                                                     
7  License application will be started on 1 June 1998.
8  License application will be started on 1 June 1998.
9The same as Footnote 8.WT/ACC/SPEC/TPKM/3/Rev.2
Page 29Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
- Satellite-based  mobile
communications services
(75213*)(1) Subject to commercial arrangements
with Chinese Taipei licensed
operators.
(2) None.
(3) As of 31 December 199910, none
except:
­ A service supplier shall be a Company
Limited by Shares incorporated in
Chinese Taipei.(1) None.
(2) None.
(3) The chairman and a majority of
the board of directors shall beChinese Taipei nationals.
­ Direct investment by non-Chinese
Taipei persons in a service supplier
cannot exceed 20 %, but theaggregate of direct and indirect
investment by non-Chinese Taipei
persons in a service supplier otherthan Chunghwa Telecom, is
permitted to 60 %
11.
­ The aggregate percentage of shares
held by non-Chinese Taipei persons
in Chunghwa Telecom, including
direct and indirect investment,cannot exceed 20 %.
(4) Unbound except as indicated in the
horizontal section. (4) Unbound except as indicated in
the horizontal section.
                                                     
10Licence application has been started on 20 June 1998.
11The same as Footnote 8.WT/ACC/SPEC/TPKM/3/Rev.2
Page 30
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
Resale-Based Services12
(a)Voice tele phone service
(7521)(1) None, except that for sub-sector (a)
Until 1 July 2001:(1) None.
  -No provision over leased circuits fo r
public use is not allowed until 1 Jul y
2001.
  -No provision for closed  user groups
communication over leased circuits with
two-end breakout is not allowed until 1
July 2001.
  - Provision of No callback service is not
allowed until 1 July 2001.
None as of 1 July 2001.
(2) None.(3) None, except that for sub-sector (a)
Until 1 July 2001:
  -No provision over leased circuits fo r
public use is not allowed until 1 Jul y
2001 .
  -No provision for closed  user groups
communication over leased circuits with
two-end breakout is not allowed until 1
July 2001.
None as of 1 July 2001.(2) None.
(3) None.
(4) Unbound except as indicated in the
horizontal section.(4) Unbound except as indicated in
the horizontal section.
                                                     
12According to the Telecommunication Act of Chinese Taipei, this s ector's services are provided by Type II telecommunications ent erprises.
A Type II telecommunications enterprise refers to an ente rprise other than a Type I telecommunications enterprise.WT/ACC/SPEC/TPKM/3/Rev.2
Page 31Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(b) Packet-switched data
transmission services
(7523**)
(c) Circuit-switched data
transmission services
(7523**)
(d) Telex services
(7523**)
(e) Telegraph services
(7523**)  (7522)
(f) Facsimile services
(7521**, 7529**)
(g) Private leased circuit
services
(7522**, 7523**)
(o) Others:
Cellular mobile phone
services (75213*), Radio paging services
(75291*)
Trunked radio services(7523**, 75213*), Mobile
data services (7523**)(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in the
horizontal section.WT/ACC/SPEC/TPKM/3/Rev.2
Page 32
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(B) VALUE-ADDED
TELECOMMUNI-
CATION SERVICES13
(h) Electronic mail
(7523**)
(i) Voice mail
(7523**)(1) None.
(2) None.(3) None.(1) None.
(2) None.(3) None.
(j) On-line information and
data base retrieval
(7523**)
(k) Electronic data interchange
(7523**)
(l) Enhanced/value-added
facsimile services, incl.store and forward, store and
retrieve
(7523**) (4) Unbound except as indicated in the
horizontal section.(4) Unbound except as indicated in
the horizontal section.
(m) Code and protocol
conversion  (CPC n.a.)
(n) On-line information and/or
data processing
(843**)
(o) Others
- Remote transactions
- Electronic Bulletin
Board
- Word Processing and
Editing
                                                     
13           According to the Telecommunication Act of Chinese Taipei, this sector's services are provided by Type II telecommuni cations enterprises.  A type II
telecommunications enterprise refers to an enterprise other than a Type I telecommunications enterprise.WT/ACC/SPEC/TPKM/3/Rev.2
Page 33Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
D. Audiovisual Services
(a)Video Ta pe / Motion
Picture Production an d
Distribution Services
(9611**)(1) None.
(2) None.
(3) None.
(4)Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.
(b)Motion Picture Pro jection
Services (96121)(1) None.
(2) None.
(3) None.
(4)Unbound exce pt as indicated in the
horizontal section.(1)  None.
(2)  None.
(3) None.
(4) Unbound except as indicated in the
horizontal section.
(c) Radio and Television       
Services (96131, 96132)(1)   None.
- Wireless Radio and Television :  70%
of the wireless radio and television
programs are re quired to be
domestically produced.
 - Cable Television: 20 % of cable
television programs are re quired to be
domestically produced.  The(1)   - Wireless Radio and Television :
70% of the wireless radio an d
television programs are required to
be domestically produced.
- Cable Television: 20 % of cable
television programs are required to
be domestically
above-mentioned percenta ges shall be
calculated on the basis of the totalnumber of hours of 
program
transmission on the activated channels
of a system operator.
(2) None.produced.  The above mentione d
percenta ges shall be calculated on
the basis of the total number of
hours of program transmission on
the activated channels of a s ystem
operator.   None .
(2) None
(3) None.
- Wireless Radio and Television:  70%
of the wireless radio and television
programs are re quired to be
domestically produced .(3)- Wireless Radio and Television:
70% of the wireless radio an d
television programs are required to
be domestically produced.WT/ACC/SPEC/TPKM/3/Rev.2
Page 34
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
- Cable Television: 20 % of cable
television programs are re quired to
be domesticall y produced.  The
above mentioned percenta ges shall
be calculated on the basis of the total
number of hours of program
transmission on the activatedchannels of a system operator.- Cable Television: 20 % of cable
television programs are re quired
to be domesticall y produced.  The
above mentioned percentages shall
be calculated on the basis of the
total number of hours of program
transmission on the activate d
channels of a s ystem o perator.  
None .
(4)Unbound exce pt as indicated in the
horizontal section.(4)Unbound exce pt as indicated in
the horizontal section. In  addition,
a transferee in the stock transaction
of radio and television business isre
quired to be a national residin g
in Chinese Taipei.
Sound Recording Services (1) None.
(2) None.(3) None.
(4)Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.(3) None.
(4) Unbound except as indicated in the
horizontal section.WT/ACC/SPEC/TPKM/3/Rev.2
Page 35Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
3. CONSTRUCTION AND
RELATEDENGINEERING
SERVICES (511-518)
(including dredging)(1) Unbound*.
(2) None.(3) None.
(4) Unbound except as indicated in the
horizontal section.(1) Unbound*.
(2) None.(3) None.
(4) Unbound except as indicated in
the horizontal section.
4. DISTRIBUTION SERVICES
A. Commission A gents'
Services (621)(1) None.
(2) None.(3) None.
(4)Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.(3) None.
(4) Unbound except as indicated in the
horizontal section.
 B. Wholesale Trade Services
(excludin g firearms an d
military equipment) (622)(1) None.
(2) None.
(3) None.
(4)Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.
(4)Unbound exce pt as indicated in the
horizontal section.WT/ACC/SPEC/TPKM/3/Rev.2
Page 36
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
C. Retailin g Services (631,
632, 6111, 6113, 6121 )
(excludin g firearms an d
military equipment)(1) None.
(2) None.
(3) None.
(4)Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in the
horizontal section.
D. Franchising (8929) (1) None.
(2) None.
(3) None.
(4)Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.
(4)Unbound exce pt as indicated in
the horizontal section.
5. EDUCATION SERVICES
Student Placement Services fo r
Overseas Studies14related to
education services as  describe d
in CPC 9222,9223, 9224,923,924, and 929(1) None.
(2) None.(3) None.
(4)Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.(3) None.
(4)Unbound exce pt as indicated in the
horizontal section.
                                                     
14          excluding acting as an agent for collecting tuition fees and for holding classesWT/ACC/SPEC/TPKM/3/Rev.2
Page 37Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
Education Services (9222, 9223,
9224, 923, 924, 929)(1) None.
(2) None.
(3) None, except that:
 Consistent with Article VI of GATS,
educational institutions of a t ype currentl y
regulated b y the Ministr y of Education are
required to com ply with Chinese Tai pei's
Private School Law.  Branches of such an
institution ma y be established with the
approval of the Ministry of Education.(1) None.(2) None.
(3) None.
(b) The principal / president and chairman of
the board should be national of Chinese
Taipei.
(c)The number of forei gners as director ma y
not exceed one third of the board and ma y not
exceed five directors.
(4) Unbound exce pt as indicated in the
horizontal section.(4) Unbound exce pt as indicated in the
horizontal section.WT/ACC/SPEC/TPKM/3/Rev.2
Page 38
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
6. ENVIRONMENTAL SERVICES
A. Sewa ge Services (9401 );
Refuse Dis posal Services
(9402 ); Sanitation and Simila r
Services (9403 ); Others (9404,
9405, 9409)
B. Consultin g Services
Incidental to Nature an d
Landscape Protection  (9406**)(1) Unbound*.
(2) None.(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.
(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.(3) None.
(4) Unbound except as indicated in  the
horizontal section.
(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in
the horizontal section.WT/ACC/SPEC/TPKM/3/Rev.2
Page 39Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
7. FINANCIAL SERVICES
All sectors listed in financial
servicesApplications for new
products will be reviewed
and res ponded to within
three months of recei pt of
the com pleted
documentation; anda
pplications for products
that have alread y been
approved for other
financial institutions will
be reviewed and responded
to within 15 days of receiptof com
pleted
documentation. It is the
ongoing intention of
Chinese Tai pei to further
expedite and streamline the
general a pproval
procedures for new and
existing products.WT/ACC/SPEC/TPKM/3/Rev.2
Page 40
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
A. Insurance and Insurance
Related Services
a) Direct Insurance:i. Life, accident and health
insurance 
(excludin g
compulsor y social securit y
services and pension insurance
currentl y reserved to the
government under Chinese
Taipei law)
ii. Non-life Insurance(1) Unbound, except:
(a)maritime shi pping and commercial
aviation, with such insurance to cover an y or
all of the followin g: the goods bein g
trans ported, the vehicle trans portin g the goods
and any liability arising therefrom; and(b) goods in international transit.
(2)Unbound exce pt for  individual life
insurance.  In addition, the solicitation an d
marketin g activities in the territor y of Chinese
Taipei b y non-resident financial service
suppliers are not allowed.
(3) Commercial presence should be limited to
the form of branch, subsidiar y, joint venture,
or re presentative office; when the presence of
a forei gn mutual insurance com pany takes the
form of a branch, the parent com pany of such
branch must have net worth of at least NT$2
billion.(1) None.
(2) Unbound.
(3) None.1. All rate formulas,
policy clauses, insurance
application forms and othe r
relevant materials prescribed
by the Ministr y of Finance
(MOF ) and amendments to
such items ma y be filed wit h
MOF for recordation prior totheir use and ma
y be use d
thereafter unless MOF
disapproves within 15 da ys
after recei pt in the case of
products that have alread y
been a pproved for othe r
financial institutions; an d
within 90 da ys after recei pt
in the case of new products.WT/ACC/SPEC/TPKM/3/Rev.2
Page 41Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(4) Unbound except as indicated in the
horizontal section.(4) Unbound except as indicated in the
horizontal section.2. The official version of
insurance policies ma y be
issued in En glish lan guage,
but a translation of the policy
into the Chinese lan guage
must be attached.
b) Reinsurance andRetrocession Service(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in thehorizontal section.WT/ACC/SPEC/TPKM/3/Rev.2
Page 42
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
c) Insurance Intermediary
Services  Intermediation
(including agent, broker,adjuster and insurance canvasser
solicitor  services)(1) Unbound, except insurance broker services
for:
(a)maritime shi pping and commercial
aviation, with such insurance to cover an y or
all of the followin g: the goods bein g
trans ported, the vehicle trans portin g the goods
and any liability arising therefrom; and
(b) goods in international transit.
(2) Unbound.(3) Except marine adjusters, all foreign agents,
brokers, and ad justers who have set u p branch
offices in Chinese Tai pei must em ploy at least
one individual who has secured a Chinese
Taipei's agent, broker, or adjuster licence.(1) Unbound.
(2) Unbound.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section. In addition, one who has
obtained an a gent, broker, and ad juster
qualification certificate ma y not practice
business in the name of individual.(4) Unbound except as indicated in the
horizontal section.
d) Insurance AuxiliaryServices (including claim
settlement, actuarial services
and consultancy services)(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in thehorizontal section.WT/ACC/SPEC/TPKM/3/Rev.2
Page 43Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
B. Banking and Other
Financial Services
(excludin g insurance, securities
and futures)
All services listed in this sub-
sector(1) Unbound.
(2) None, exce pt:1- that solicitation an d
marketin g activities in the territor y of Chinese
Taipei b y non-resident financial services
providers is prohibited ; 2-financial services
consumed abroad have to be permitted in the
jurisdiction where they are consumed.(1) Unbound.
(2) Unbound.As of 1 Januar y 2000,
Chinese Tai pei will permit
the o pening, at customer
request, of forei gn
currenc y deposit accounts
abroad and the transfer offunds to these accounts
pursuant to the prudential
regulations of com petent
authorities of Chinese
Taipei.
Specificall y, this means
that Chinese Tai pei
residents will be
(3)
(a) Provision of banking services, listed  in thissub-sector, throu
gh the commercial presence
in Chinese Tai pei shall be limited to the
establishment of the followin g institutions:
commercial banks,  branches of foreign banks,
offshore bankin g branches of  banks, forei gn
exchan ge  brokera ge firms, credit car d
institutions and bills finance companies.(3) None. permitted to seek
information from the localbranch of foreign banks on
o
pening accounts abroad.
The local branch of theforei
gn banks will be
allowed to provide
information upon request,including application forms
and to provide information
on filling out such forms.
3) A financial institution or the branch
office of a foreign financial institution shall
be in accordance with the minimum capitalrequirement or the minimum inward-remittance operating capital requirement.The application forms have
to be sent directl
y by the
customer to the parent
bank outside Chinese
Taipei for processin g and
approval.  The forei gn
bank will not beWT/ACC/SPEC/TPKM/3/Rev.2
Page 44
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(c) The following financial institutions
incor porated in Chinese Tai pei shall be
companies limited b y shares Com panies
Limited b y Shares: banks, bills finance
companies and forei gn exchan ge brokera ge
firms.permitted to solicit such
business throu gh an y
channels, includin g
advertisin g, promotion or
the postin g of information
in Chinese Taipei.
(d) Commercial Banks:i.
 an y single person shall not hold shares in
a bank in excess of 5% of the total issue d
shares of the bank, nor shall persons related to
the shareholder hold shares in excess of 15%
in the a ggregate, unless the a pproval of the
MOF has been obtained.
ii.  A bank licensed to engage in
forei gn exchan ge business is sub ject to
reserve re quirement for  forei gn liabilit y
and foreign exchange over-sold and over-
bought limits based on its related business
volume.
iii.   Unless otherwise provided b y law, no
entity other than a bank shall carr y on the
business of acce ptance of de posits,
mana gement of trust fund and customers'
property, and the remittance services fo r
domestic and foreign currencies.WT/ACC/SPEC/TPKM/3/Rev.2
Page 45Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(e) Branches of Foreign Banks:
A forei gn bank ma y apply to establish its first
branch in Chinese Tai pei when it meets the
prior-business-activit y test, or rank amon g the
top five hundred banks in the world b y assets
or ca pital.  The prior-business-activit y test
requires that a foreign bank should have a total
business volume of at least US$1 billion with
the banks and ma jor enter prises of Chinese
Taipei in the previous three calendar years, of
which there shall have been a total amount of
not less than US$180 million granted as
medium- or long-term credits.
(f)  Offshore Banking Branches of Banks:
i. An offshore bankin g branch ma y not
conduct transaction or exchan ge business
between forei gn currencies and New Taiwan
dollars, and also ma y not en gage in direct
investment in company stocks or real estate.ii. Customers of offshore 
bankin g  branches
are limited to non-  residents and authorize d
foreign exchange banks.
(g) Trust Investment Companies:
New entry is prohibited.
(h) Forei gn exchan ge brokera ge firms:
Investment in a forei gn exchan ge brokera ge
firm is subject to the following restrictions:
i. investment b y each domestic or forei gn
financial institution is limited to 10% of
the ownership share.WT/ACC/SPEC/TPKM/3/Rev.2
Page 46
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
ii. investment b y each domestic  or forei gn
party other than  financial institutions is
limited to 20% of the ownership share.The investment b
yforei gnmone y brokera ge
firms, a pproved b y the Central Bank of China,
Taipei, is exem pt from the above-mentione d
restrictions.
(4) Unbound exce pt as indicated in the
horizontal section.(4) Unbound except as indicated in the
horizontal section.
a) Acceptance of deposits     and other repayable funds (3) Acce ptance of forei gn exchan ge checkin g
account de posits and issuance of forei gn
exchan ge ne gotiable certificates of time
deposit are not allowed.
Offshore bankin g branches acce pting forei gn
exchange deposits may not:(3) New Taiwan dollar de posits taken
by branches of a foreign bank may not
exceed 15 times of its remitted-in
working capital, unless the remitted-in
workin g capital of its first branc h
reaches 150 million New Taiwan
dollars
(a) accept foreign currency cashdeposits;
(b) permit the withdrawal of forei gn exchan ge
deposits in New Taiwan dollars.and 120 million New Taiwan dollars
for each subsequent branch.   None .WT/ACC/SPEC/TPKM/3/Rev.2
Page 47Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
b) Lending of all types (3)
(a)Forei gn banks are sub ject to per client
forei gn currenc y credit extension limit of 25%
of the net worth of their head office; and per
client New Taiwan dollar credit extensionlimit of 10% of the total balance of NewTaiwan dollars credit extension or one billion
New Taiwan dollars, whichever is higher.
(b) Forei gn currenc y financin g is onl y
available for all relate dwhen there are
underlying transactions .(3) None.
(c)The borrowers of foreign currency loans are
limited to domestic enter prises an d
individuals.  Forei gn currenc y loans , exce pt
for post -ex port loans ,  are not allowed to be
converted into New Taiwan dollars.
c) Financial leasing
d) Payment and money
transmission services
e) Guarantees and
commitments(3) None.
(3) None.
(3) Forei gn banks are sub ject to per client
foreign currency credit  extension limit of 25%
of the net worth of their head office; and per
client New Taiwan dollar credit extension
limit of 10% of the total balance of New
Taiwan dollars credit extension or one billion
New Taiwan dollars, whichever is higher.(3) None.
(3) None.(3) None.WT/ACC/SPEC/TPKM/3/Rev.2
Page 48
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
Guarantees of forei gn currenc y guarantee
business are limited to domestic enter prises
and individuals.
f)Tradin g for own account o r
for account of customers in the
following instruments:
      -Money market instruments
      -Foreign exchange      -Bullion
 - Derivative 
products not
traded on the exchan ge markets
and exem pted from the
Futures Tradin g Law b y the
Ministr y of Finance or the
Central Bank,   and limited to
those a pproved, such as
currenc y  options, interest rate
options, FX swa ps, cross
currenc y swa ps, interest rate
swaps, forward rate a greements
and margin trading(3) Forward exchan ge business en gaged b y
authorized foreign exchange banks  is available
for all relate dwhen there are underl ying
transactions.
Branches of forei gnbanks are not allowed to
trade for own account invest in cor porate
stocks.(3) None.WT/ACC/SPEC/TPKM/3/Rev.2
Page 49Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
g)  P a r t i c i pation in the issue of
short-term bills
h)  Money broking
i)  Trust service
k)  Provision and transfer   of
financial information,  an d
financial data  processin g and
related software b y suppliers of
other financial services(3) None.
(3) Forei gn exchan ge brokera ge firms are not
allowed to en gage in brokin g business of New
Taiwan dollar money market.
(3) Banks are not allowed to receive trust fund
of which the principal or interest is
guaranteed.
(3) None.(3) None.
(3) None.
(3) None.
(3) None.WT/ACC/SPEC/TPKM/3/Rev.2
Page 50
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
C. Securities and Futures
 f) Trading for own account or
for account of customers,
whether on an exchan ge, in an
over-the-counter market o r
otherwise, in the
following instruments:
- derivative products subject
to the Futures Tradin g Law ,
includin g, but not limited to,
futures and options15
- transferable securities(1) Unbound.
(2) None.
(3) None.(4) Unbound except as indicated in
the horizontal section.
(1) Unbound.
(2) None.(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) Unbound.
(2) None.
(3) None.(4) Unbound except as indicated in
the horizontal section.
(1) Unbound.
(2) None.(3) None.
(4) Unbound except as indicated in the
horizontal section.
                                                     
15Note for transparency: All the d erivative products are subject to  the Futures Trading Law except otherwise exempted by the rele vant competent
authorities, i.e. the Ministry of Finance and the Central Bank, as provided for in the said Law.WT/ACC/SPEC/TPKM/3/Rev.2
Page 51Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
g) Participation in issues of all
kinds of securities (excludin g
short-term bills ),includin g
underwritin g and placements  as
agent (whether publicl y or
privatel y) and provision of
services related to such issues(1) Unbound.
(2) None.
(3) Securities business only include brokerage,
underwriting, and dealership.
(4) Unbound exce pt as indicated in the
horizontal section.(1) Unbound.
(2) Forei gn underwriters  undertakin g
offshore securities offerin g of a
company incor porated in Chinese
Taipei shall provide the due dili gence
report assisted b y Chinese Tai pei's
underwriters.  None .
(3) None.
(4) Unbound except as indicated in the
horizontal section.
i)Asset mana gement, such as
cash or portfolio mana gement,
all forms of collective
investment mana gement,
pension fund mana gement,
custodial, de positor y and trust
services(1) Unbound.
(2) None.(3) Securities investment trust
enterprises:
(a) Equity interest in a com pany held b y a
single share holder and its related parties is
subject to a ceilin g limitation of 25% exce pt
for(1) Unbound.
(2) None.(3) None.
those who meet certain the qualifications as
stated in Article 5 of the Re gulations .(b) i. ii.
and iii..
(b) At least 20% of the e quity holdin g shoul d
come from promoters who meet certain the
followin gqualifications as stated in Article 5.
:
(c)Qualifications of Article 5 include:
i.     fund mana gement institutions, banks o r
insurance com panies with at  least 3 year
histor y and have not been sub ject to an y
judicial conviction in the past 3 yearsWT/ACC/SPEC/TPKM/3/Rev.2
Page 52
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
ii. fund mana gement institutions should also
meet the followin g qualifications :
international securities investment
experience; at least NTD 65 billion of
mutual fund, unit trust, or investment
trust under mana gement (assets mana ged
by its 50% plus  their 50%,  or more than
50%,  holding subsidiaries included)
iii.banks should also meet the followin g
qualifications : international financin g,
securities or trust ex perience; ranke d
amon g top 1000 of world banks in terms
of assets or net worth
ivii. insurance com panies should also meet the
followin g qualifications : insurance fun d
mana gement ex perience; holdin g at least
NTD 8 billion securities assets.
Securities de positor y enter prises: Onl y one
securities de positor y can be established fo r
one stock market (exchange).16
(4) Unbound exce pt as indicated in the
horizontal sections.(4) Unbound except as indicated in the
horizontal sections.
                                                     
16 Banks permitted by the Bureau of Monetary Affairs to engage in the custodial business are allowed to provide such service for collective investment funds.WT/ACC/SPEC/TPKM/3/Rev.2
Page 53Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
j)Settlement and clearin g
services for financial assets,
includin g securities, derivative
products, and other ne gotiable
instruments(1) Unbound exce pt that domestic securities
issuers ma y make settlement and clearance
throu gh Euroclea r,  CEDAL CEDEL or DTC
(Depository Trust Company).
(2) None.
(3) Only securities exchangesand the securities de
positor y enter prises
entrusted b y the securities exchan ges can
provide securities settlement and clearin g
services.Securities de
positor y enter prises: Onl y one
securities de positor y can be established in one
exchange.
(4) Unbound exce pt as indicated in the
horizontal section.(1) Unbound.
(2) None.
(3) None.
(4) Unbound except as indicated in the
horizontal section.
k)Provision and transfer of
financial information, an d
financial data processin g and
related software b y providers of
other financial services(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in the
horizontal section.
l)Advisor y1 (i.e. services
provided b y the securities
consultin g enter prises in the
followin g cate gories: a.
accepting assi gnment of
providin g for researches,
analyses and advices relatin g
to securities investments; b.issuing publications relating tosecurities investments;(1) Unbound.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the
horizontal section.(1) Unbound.
(2) None.
(3) None.(4) Unbound except as indicated in thehorizontal section.
                                                     
1            "Advisory" services shall be provided by the securities consulting enterprises in the following categories:WT/ACC/SPEC/TPKM/3/Rev.2
Page 54
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
c. hosting seminars relating to
securities investments, and d.
providin g other services
relatin g to securities
investments which have been
approved b y the SFC ),
intermediation and othe r
auxiliar y financial services
(limited to the activities listed in
the Securities and Exchan ge
Law)
Remarks:   Banks allowed to do securities or futures business are subject to relevant securities or futures laws and regulation s in addition to the
aforementioned non-discriminatory limitation imposed for prudential reasons.
                                                                                                                                                                                                                                                              
(a)         accepting assig nment of providing for researches, analyses and advises relating to securities investments;
(b)         issuing publications relating to securities investments;
(c)         hosting seminars relating to securities investments; and
(d)         providing other services relating to securities investments which have been approved by the SEC.WT/ACC/SPEC/TPKM/3/Rev.2
Page 55Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
8. HEALTH RELATED AND SOCIAL SERVICES
Human Health Services (931)
Other
- Leasin g or rental services
concernin g medical devices
without o perato r(1) None.(2) None.(3) A hospital should be established only by
a non-profit institution
17.  In addition:
(a)the number of forei gners as directors
should not exceed one third of total
directors;
(b)more than one third of total directors
should be medical professionals.
(4)Medical services should be provided b y
persons with medical licenses issued b y
Chinese Taipei.
(1) None.
(2) None.
(3) None.
(4)Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.(3) None.
(4)Medical services should be
provided b y persons with medical
licenses issued b y Chinese Tai pei.
(1) None.
(2) None.
(3) None.
(4)Unbound exce pt as indicated in the
horizontal section.
                                                     
17Note for Transparency: Non-profit institutions are permitted to purchase and consume services from for-profit entities .WT/ACC/SPEC/TPKM/3/Rev.2
Page 56
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
9. TOURISM AND TRAVEL RELATED SERVICES
A. Hotels and Restaurants
(including catering)a) Hotel (limited to
tourist hotel
) (excludin g foo d
and bevera ge servin g services )
(64110**)(1) None.
(2) None.
(3) None.
(4)Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.
(4)Unbound exce pt as indicated in the
horizontal section.
b)Hotels (limited to re gular
hotel) (64110**)
c)Food  servin g services
(642) (includin g relate d
beverage serving services)(1) None.
(2) None.
(3) None.
(4) Unbound exce pt as indicated in the       
(1) None.
(2) None.
(3) None.
(4)Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.(4) Unbound except as indicated
 in horizontal section.
(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in horizontal section.
B. Travel A gencies and Tou r
Operators Services (7471)(1) None.
(2) None.
(3) None
(4)Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in the horizontal section.WT/ACC/SPEC/TPKM/3/Rev.2
Page 57Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
C. Tourist Guides Services
(7472)(1) Unbound.
(2) None.
(3)Unbound exce pt for the provision of
such services by a travel agency
or a tour o perator. Such services can
only be provided by a travel agency ora tour operator.
(4) Unbound except as indicated in
the horizontal section. In addition
,   a
forei gner who intends to be a       travel
guide shall pass the              examination
and the trainin g held b y the com petent
authorit y             e n t r u s t e d  b y the
Tourism Bureau.(1) Unbound.
(2) None.
(3) None.
(4) Unbound except as indicated
in the horizontal section. Inaddition, a forei
gner can a pply for
the travel- guide examination onl y if
he has obtained the alien residentcertificate and has resided in
Chinese Tai
pei for more than six
months.
10. RECREATIONAL, CULTURAL AND SPORTING SERVICES (OTHER THAN AUDIOVISUAL SERVICES)
B. News A gency Services
(962)(1) None.
(2) None.(3) None.
(4) Unbound except as indicated in
 the horizontal section.(1) None.
(2) None.(3) None.
(4)Unbound exce pt as indicated in the
horizontal section. In addition,residence in Chinese Tai
pei is
required for a publisher and an
editor.WT/ACC/SPEC/TPKM/3/Rev.2
Page 58
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
D. S portin g and Othe r
Recreational Services
(limited to 96411, 96412,
96419)(1) None.
(2) None.
(3) None.
(4)Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.
(4)Unbound exce pt as indicated in the
horizontal section.
11. TRANSPORT SERVICES
C. Air Transport Services18
a)Maintenance and re pair of
aircraft(1) Unbound*.
(2) None.
(3) None.(4) Unbound except as indicated in
the horizontal section.(1) Unbound*.
(2) None.
(3) None.(4) Unbound except as indicated
in the horizontal section.
b)Sellin g and marketin g of
air transport services(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in
the horizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated
in horizontal section.
c)Com puter reservation
system(1) None.
(2) None.
(3) None.
(4)Unbound exce pt as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in
the horizontal section.
                                                     
18As defined in the Annex on Air Transport Services.WT/ACC/SPEC/TPKM/3/Rev.2
Page 59Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
d)     Frei ght Trans port A gency
Services (7480** ) - Ai r
Freight Forwardin g
Services(1)   None.
(2) None.
(3)   None, except that the equity holdings by
non-Chinese Tai pei natural or juridical
persons of a company  i n c o r porated in
Chinese Taipei may not exceed  one half
of the e quity and that the number of
non-Chinese Tai pei natural or juridical
persons as directors in a com pany may
not exceed one half of the board.
(4)   Unbound exce pt as indicated in the
horizontal section.(1)   None.
(2) None.
(3)   None, exce pt that the e quity
holdin gs by non-Chinese Tai pei
natural or juridical persons of a
company incor porated in Chinese
Taipei ma y not exceed one half of
the e quity and that the number of
non-Chinese Tai pei natural o r
juridical persons as directors in a
company may not exceed one half
of the board.
(4)   Unbound exce pt as indicated in the
horizontal section.
E. Rail Transport Services
a) Passenger transportation
(7111 )(1) Unbound*.
(2) None.
(3) None.(4) Unbound except as indicated in
the horizontal section.(1) Unbound*.
(2) None.
(3) None.(4) Unbound except as indicated
in the horizontal section.
b) Freight transportation
(7112)(1) Unbound*.
(2) None.(3) None.
(4) Unbound except as indicated in
the horizontal section.(1) Unbound*.
(2) None.(3) None.
(4) Unbound except as indicated
in the horizontal section.WT/ACC/SPEC/TPKM/3/Rev.2
Page 60
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
d)Maintenance and re pair of
rail trans port e quipment
(8868**)(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in
the horizontal section.(1) None.
(2) None.
(3) None.(4) Unbound except as indicated
in the horizontal section.
F. Road Transport Services
a)Passen ger trans portation
(limited to car rental
services)(1) Unbound*.
(2) None.(3) None.
(4) Unbound except as indicated in
the horizontal section.(1) Unbound*.
(2) None.(3) None.
(4) Unbound except as indicated
in the horizontal section.
b) Import and export of
freight that has an origin ordestination outside of
Chinese Tai
pei (7123**,
excludin g re gular route
freight trans portation as
currentl y defined in the
Highway Law and those
services currentl y
specificall y reserved to the
Chinese Tai pei's postal
authorities by law)(1) Unbound*.
(2) None.(3) None.
(4) Unbound except as indicated in
the horizontal section.(1) Unbound*.
(2) None.(3) None.
(4) Unbound except as indicated
in the horizontal section.
d) Maintenance and
repair of road trans port
equipment (6112, 8867)(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in
the horizontal section.(1) None.
(2) None.
(3) None.(4) Unbound except as indicated
in the horizontal section.WT/ACC/SPEC/TPKM/3/Rev.2
Page 61Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
H.  Services Auxiliar y to All
Modes of Transport
a) Cargo Handling
Services (excluding
ramping services
provided in airports)(741**)(3) Unbound*.
(4) None.
(5) None.
(6) Unbound except as indicated in the
horizontal section.(4) Unbound*.
(5) None.
(6) None.
(7) Unbound except as indicated in
the horizontal section.
b) Storage andWarehousing services (742)(1) Unbound*.
(2) None.
(3) None, except that services provided
in airports are not allowed until 31
December 1999.  None as of 1 January2000.
(4) Unbound except as indicated in the
horizontal section.(1) Unbound*.
(2) None.(3) None.
(4) Unbound except as indicated in
the horizontal section.
c) Freight TransportAgency Services (7480)(4) None.
(5) None.
(6) None.
(7) Unbound except as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in
the horizontal section.
d) Other Supporting andAuxiliary Transport Services
(excluding local pick-up anddelivery) (7490**)(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in the
horizontal section.(1) None.
(2) None.
(3) None.(4) Unbound except as indicated inthe horizontal section.WT/ACC/SPEC/TPKM/3/Rev.2
Page 62
DRAFT MFN EXEMPTIONS LIST OF
THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU
Sector or sub-sector Description of measure indicating its
inconsistency with Article IICountries to which the
measure appliesIntended
durationConditions creating the need
for the exemption
 ALL SECTORS Acquiring the Rights and Interests in Lands
Non-Chinese Taipei natural and juridical
persons are permitted to lease or purchaseland for offices, residences, shops and
factories, churches, schools of the
expatriates, chancellery, facilities of non-profit organisations and graveyard on a
reci
procal basis.All countries. Indefinite. Reciprocity.
Services Auxiliar y to Ai r
Transport
-       Frei ght Trans port
Agency Services
(7480** ) - Air Frei ght
Forwarding ServicesExem ption from the one-half limitation on
the e quity holdin g of non-Chinese Tai pei
natural and juridical persons and the numbe r
of non-Chinese Tai pei natural or juridical
persons as directors in a com pany is sub ject
to condition of reci procity, normall y base d
on a bilateral or multilateral agreement.All countries Indefinite. Need to ensure effective
market access and e quivalent
treatment for Chinese Tai pei's
service suppliers.
Supportin g and Auxiliar y
Air Transport Services
- ramping services
provided in airports(741**)
- other supporting
services for air
transport (7469**)Forei gn air carriers granted under bilateral
air services a greement ma y self-handle thei r
own cargo-handling services.
Forei gn air carriers granted under bilateral
air services a greement ma y self- handle thei r
aircraft cleanin g, disinfectin g and towin g
services.All countries.
All countries.Indefinite.
Indefinite.Bilateral air services
agreement.
Bilateral air services
agreement.
__________