RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/TPKM/5 
3 July 1998 
 (98-2641) 
Working Party on the 
Accession of Chinese Taipei Original:   English 
 
 
 
ACCESSION OF CHINESE TAIPEI 
 
Communication from Chinese Taipei  
 
 
 The following communication has been received from the Representation of the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu regarding the proposed tariff rate quota 
regime, the proposed rice quota regime and the special safeguard applied by Chinese Taipei. 
 
_______________ 
 WT/ACC/SPEC/TPKM/5 
Page 2  
 
 Proposed Tariff Rate Quota (TRQ) Regime
 
in the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu  
  A. T
ARIFF QUOTA ADMINISTRATION  
1. TERMS OF TRADE 
 Tariff Rate Quota (TRQ) allocation certificates will serve as automatic import licences, in 
compliance with the Agreement on Import Licensing Procedures.  All commercial terms of trade, including product specifications, origin, pricing, pack aging, etc. will be at the sole determination of 
the parties engaged in the transaction.  Partial ship ments against a single allocation will be permitted.  
Traders may import any product or mixture of products subject to the same TRQ as noted in the 
schedule below.  All products imported under the TRQ will be permitted to be distributed freely 
within Chinese Taipei without further trade-based restrictions.  Allocation certificates will be freely 
transferable and tradeable, and certificate holders ma y have certificates reissued to combine or divide 
allocations.   
 
2. APPLICATION 
 All applications for allocation of TRQ quantities will be submitted to the Ministry of 
Finance (MOF).  Specific conditions for applying  for a TRQ allocation will be published in the 
official journal sixty days in advance of the start of the application period.  The application period for 
initial allocations shall be closed by 30 November of the previous year, unless the timing of accession 
necessitates a change in schedule for the first year.  The application period for reallocations shall be 
closed by 1 September.  MOF will grant allocati ons and publish and notify the names of recipients 
and allocations within two weeks of the close of the application period for the purpose of transfer. 
 
3. ASSOCIATED FEES 
 Any and all fees, charges, deposits, duties, etc.  associated with the allocation process will be 
made explicit in the advance public notification pr ocess, and with the exception of ordinary customs 
duties and / or other charges as noted in the attached  schedule, will be commensurate with the cost of 
the services rendered.  No special performance or bid bond requirements will be instituted. 
 
4. CONSULTATION MECHANISM 
 With a view to maintaining a transparent and open TRQ administration system, upon request 
from any WTO Member, Chinese Taipei will consu lt with the Member on administration of the 
minimum access quotas or TRQ to ensure an equitabl e distribution of allocations and complete quota 
utilisation.  5. ALLOCATION 
SYSTEM 1
:  For items footnoted 1 /  (chicken, offal, oriental pear, banana, pork) 
 Initial distribution of allocations
  For the first two years initial allocation certificates will be issued on 
a first-come, first served basis.  Allocations w ill be established for commercially viable shipping 
quantities, but a ceiling of no more than 20 per cent of the total in-quota quantity may be established 
in advance and published as part of the allocation notification procedures.  Allocation certificates will 
be valid for product arriving between 1 January and 1 September.  The date of arrival shall be defined 
in accordance with Article 5 of the implementing regulations of the Customs Law of Chinese Taipei 
as currently in place.  Upon request and proof of  signed contract before 1 September, MOF will  WT/ACC/SPEC/TPKM/5 
 Page 3 
 
 
 automatically extend the validity date of the certif icate to cover products arriving on or before 
31 December.  Reallocation of unused allocations
  In any year, if the holder of a quota allocation certificate has not 
contracted for import of the holder’s total alloca tion by 1 September, the unused portion of the 
allocation will be reallocated on a first come, first served basis unless otherwise noted in the schedule.  
The date of re-issue shall be no later than 15 Septem ber.  The re-issued allocation certificates will be 
valid for products arriving on or before 31 December.  Distribution of allocations after the first two years
   In each year after the first two years in which 
allocations are made under a TRQ, applicants for an  allocation of the quota will receive an allocation 
at least as large as the average of the amount actually imported by the applicant in the prior two years.  
Any remaining quota amounts or increases in the quota amount will be allocated on a first come, first 
served basis.  
SYSTEM 2
: For items footnoted 2 / (red beans, milk, peanuts) 
  Allocations will be made in a transparen t, equitable and non-discriminatory manner. 
 Initial distribution of allocations
  Allocation will be established annually for commercially viable 
shipping quantities, but a ceiling on the size of a ny given allocation may be  established in advance 
and published as part of the allocation notification pr ocedures.  Allocation certificates will be valid for 
imports arriving between 1 January and 1 September.  Upon request and proof of signed contract , 
MOF will automatically extend the validity of the certificate to cover product arriving on or before 
31 December.  
Reallocation of unused allocations
   In any year, if the holder of a quota allocation has not contracted 
for import of the holder’s total allocation by 1 Sept ember, the unused portion of the allocation will be 
reallocated.  The date of re-issue shall be no later than 15 September.  The re-issued allocations will 
be valid for products shipped by 31 December.  SYSTEM 3
:  For items footnoted 3 /.  
 
 Allocations will be made in a transparen t, equitable and non-discriminatory manner. 
 B. PRODUCTS
 SUBJECT  TO TARIFF  RATE  QUOTAS 
Description 
of Product Tariff Item 
Numbers Other Terms and 
Conditions 
Pork belly  1 
Pork belly (including spare ribs),whether or not cut    
--fresh or chilled   
----boneless 02031910A  
----with bone in 02031990A  
--frozen   
----boneless 02032910A  
----with bone in 02032990A  
   
Chicken  1 
Meat of chicken (including capon)   
--not cut in pieces   WT/ACC/SPEC/TPKM/5 
Page 4  
 
 Description 
of Product Tariff Item 
Numbers Other Terms and 
Conditions 
----fresh or chilled 02071010  
----frozen 02072100  
--cut in pieces   
----drum sticks and wings (including legs and leg quarters)   
-------fresh or chilled 02073910A  
-------frozen 02074110A  
-------salted, in brine, dr ied or smoked 02109090A  
----others   
-------fresh or chilled 02073910B  
-------frozen 02074110B  
-------salted, in brine, dr ied or smoked 02109090B  
--prepared or preserved   
----drum sticks and wings (including legs and leg quarters) 16023910A  
----others 16023910B  
   
Red Meat Offals  1 
Hocks, feet, and skirt of swine   
--fresh or chilled 02063000B  
--frozen  02064990B  
Guts (including intestines and rectum) and stomach 05040020A  
of swine, whole and pieces thereof   
Other prepared or pr eserved hocks, 16024900C  
feet, stomachs, skirt, intestine and rectum   
   
Poultry Offals  1 
Poultry Offals other than livers   
--guts, bladders and stomac hs of poultry 05040020B  
--others   
----fresh or chilled (excluding heart, feet, neck  02073959C  
    of chicken; heart of ducks and geese  02089000C  
----frozen   
------of chicken(excluding heart, feet and neck) 02074120C  
------of ducks and geese(excluding heart) 02074312B  
 02074322B  
------of other poultry 02074220B  
 02074322C  
 02089000C  
----salted, in brine, dried or smoked (e xcluding feet of chicken) 02109090D  
----prepared or preserved(Excluding hear t and feet of chicken) 16023100B  
 16023910D  
 16023990D  
 16029090C  
   
Deer Velvet  1 
Deer velvet, fresh, chilled, chilled or frozen 05079019B  
   
Liquid Milk   2  WT/ACC/SPEC/TPKM/5 
 Page 5 
 
 
 Description 
of Product Tariff Item 
Numbers Other Terms and 
Conditions 
Milk(excluding milk of goat and sheep) , not    
concentrated and unsweetened   
--fresh milk  04011000A  
 04012000A  
 04013000A  
--longlife milk 04011000B  
 04012000B  
 04013000B  
 04029910A  
Milk (excluding milk of goat and sheep),containing  04029920  
added sugar or other sweetening matter 04029990A  
Buttermilk (excluding fresh, dry, concentrated) 04039090C  
Flavoured, modified, or fermente d milk(excluding sour) 04039090F  
Cream(excluding sour) 04039090H  
Curdled milk 04039090I  
Prepared milk, evaporated, containing added sugar or other 
sweetening matter 19019023A  
Flavoured milk 19019029A  
   
Peanuts  2 
Ground-nuts   
-- in shell 12021000  
 20081110A  
 20081190A  
--shelled 12022000  
 20081110B  
 20081190B  
--mixtures(containing ground-nuts exceeding 20%) 20081990B  
Flours and meals of ground-nuts   
--edible 12089010A  
--inedible 12089020A  
Ground-nuts oil   
--crude 15081000  
--refined 15089000  
   
Red Bean  2 
Red beans    
--frozen 07102900A  
--dried 07133200  
Flour and meal of red bean 11061000A  
Prepared or preserved red bean   
--frozen 20049000A  
--not frozen   
----shelled 20055100A  
----not shelled 20055900A  
Red bean paste 21069099A  
   WT/ACC/SPEC/TPKM/5 
Page 6  
 
 Description 
of Product Tariff Item 
Numbers Other Terms and 
Conditions 
Garlic Bulbs  3 
Garlic bulbs, for planting 07032000A  
Other garlic, fresh or chilled 07032000B  
Dried garlic bulb, whole, cut, sliced, broken 07129090A  
or in powder   
   
Dried Shiitake(Forest Mushroom)  3 
   
Shiitake (forest mushroom), dried 07123030  
   
Dried Day Lily  3 
Day lily, dried 07129090B  
   
Young Coconut  3 
Other coconuts, fresh or dried 08011090  
   
Betel Nuts  3 
Areca (betel) nuts, fresh or dried 08029090A  
   
Bananas  1 
Bananas, including plantains, fresh or dried 08030000  
   
Pineapples  3 
Pineapples, fresh or dried 08043000  
   
Mangoes   3 
Mangoes, fresh or dried 08045020  
   
Shaddocks  3 
Shaddock, fresh or dried 08059000A  
   
Fresh  Pears (excluding European Pears)  1 
Other pear, fresh 08082010B  
   
Persimmons   3 
Persimmons, fresh 08109090C  
   
Dried Longans and Longan Pulp   3 
Longans, dried and Longan pulp 08134010  
   
Sugar  3 
Raw sugar not containing added flavouring or    
colouring matter   
--cane sugar 17011100  
--beet sugar 17011200  
Containing added flavouring or colouring matter   
--raw sugar 17019110   WT/ACC/SPEC/TPKM/5 
 Page 7 
 
 
 Description 
of Product Tariff Item 
Numbers Other Terms and 
Conditions 
--refined sugar 17019120  
Other   
--cube and loaf sugar 17019910  
--rock sugar 17019920  
--other refined sugar 17019990  
   
Mackerel  3 
Mackerel   
--fresh or chilled 03026400  
 03026990B  
--frozen 03037400  
 03037999B  
--salted or in brine 03056990A  
--prepared or preserved 16041500A  
Mackerel fillets   
--frozen 03042090C  
--dried, salted or in brine, but not smoked 03053000A  
   
Carangid  3 
Carangid   
--fresh or chilled 03026990A  
--frozen 03037999A  
--prepared or preserved 16041990A  
Horse mackerel fillets, frozen 03042090B  
   
Sardine   3 
   
Herrings    
--fresh or chilled 03024000  
--frozen 03035000  
 03042090D  
--dried 03055940A  
--salted or in brine 03056100  
--prepared or preserved 16041200A  
Sardines    
--fresh or chilled 03026100  
--frozen 03037100  
 03042090A  
--dried, not smoked 03055990A  
--smoked 03054990D  
--prepared or preserved 16041310  
Anchovies (engraulis spp.)   
--salted or in brine 03056300  
--prepared or preserved 16041600  
Brisling or other sprats, pr epared or preserved 16041320  
 
Note 1:  Tariff quotas will be distributed under System 1 in accordance with the Tariff Quota Administration. WT/ACC/SPEC/TPKM/5 
Page 8  
 
 Note 2:  Tariff quotas will be distributed under System 2 in accordance with the Tariff Quota 
Administration. Note 3:  Tariff quotas will be distributed under System 3 in accordance with the Tariff Quota Administration.  
 
  WT/ACC/SPEC/TPKM/5 
 Page 9 
 
 
 Proposed Rice Quota Regime  
in the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu  
 
A. RICE QUOTA ADMINISTRATION  
 Chinese Taipei will ensure that  rice exported practices from central stocks will no longer be 
prohibited from entering domestic marketing ch annels for industrial and/ or food use. 
  Imports of rice for re-export will not count against imports under the quota. 
  Chinese Taipei will lift its ban on imported rice upon accession to the WTO, and establish a 
quota equal to access in the current year of the Japan schedule, based on Annex 5, calculated on a 
brown rice basis.  This quota will be increa sed in equal annual in crements, growing to 
144,720 metric tons in the year 2000.  (Note: If Chinese Taipei should accede to the WTO in 2000, 
the size of the quota in the first year of access will be 144,720 metric tons.)  Any portion of the quota for private trade which is not filled by 31 Dece mber will be imported by Chinese Taipei central 
authorities by 31 March of the subsequent year. 
  Continuation of the quota beyond 2000, or conversi on to a tariff-rate quota, will be subject to 
the provisions of Annex 5 of the Agreement on Agricu lture, in particular paragraphs 3 and 4 thereof. 
Future quota growth shall be consistent with  commitments undertaken by WTO Members with 
respect to Article 20 of the Agreement on Agriculture. 
 
1. CENTRALIZED IMPORTS 
Specification of Imported Rice
:  Rice imported by the central authorities will be tendered to meet 
internationally recognized standards for trade in  high quality rice. Chinese Taipei will accept Federal 
Grain Inspection Service certification fo r rice exported from the United States. 
 
Disposal of Imported Rice :  Imported rice will be accorded no less favorable treatment than rice 
produced in Chinese Taipei. Imported rice will ha ve full access to normal marketing channels, 
wholesalers, distributors, and end users. It will be priced at a level which ensures that it enters the domestic market at prices competitive with rice pr oduced in Chinese Taipei. Imported rice will be 
marketed in a timely fashion so that its quality for table use is not adversely affected by storage time. 
Imported rice will not be exported as fo od aid, nor used for livestock feed. 
 Duties and mark-up
:  The in-quota duty shall be 0 per cent (zero) for rice in HS chapter 10.  The sum 
of the other fees, charges, and mark-ups on an y individual importation and resale shall not exceed 
NT$23.26/kg for rice and NT$25.59/kg for rice products.  If the product does not move onto the 
domestic market at any given price, Chinese Ta ipei will reannounce the distribution within two 
weeks, reducing the price by NT$3/kg or greater to en sure that it is not priced above market clearing 
levels.  The process will be repeated if neces sary to move the rice out of central stocks. 
 
2. PRIVATE SECTOR TRADE 
Direct Private Sector Trade :  Chinese Taipei’s quota system for private rice trade will be conducted 
through direct private-sector importation.  The quot a system will be operated with the objective of 
ensuring the quota fills with a minimal leve1 of ma rket distortion and that the imported rice enters 
Chinese Taipei’s domestic wholesale and retail markets on conditions no less favorable than exist for rice produced in Chinese Taipei. Chinese Taipei will in crease the market access quota allocated to the 
private trade by no less than the percentage tende red by WTO Members having recourse to Annex 5, WT/ACC/SPEC/TPKM/5 
Page 10  
 
 Section A of the Agreement on Agriculture. Chinese Taipei agrees to increase the percentages of 
private trade to 21 per cent in 1998, 28 per cent in 1999, and 35 per cent in 2000.  In-Quota Duty and Mark-up
:  The in-quota duty shall be 0 per cent (zero) for rice in HS chapter 10.  
The sum of other fees, charges, and mark-ups  on any individual importation shall not exceed 
NT$23.26/kg for rice and NT$25.59/kg for rice products.  If the quota is under subscribed after the 
first announcement, Chinese Taipei will reannounce the allocation within two weeks, reducing the 
sum of other fees, charges, and mark-ups by NT$3/ kg or greater to ensure that they do not restrict 
imports, nor price imports above market clearing levels.  The process will be repeated if necessary.  If the initial tender is over subscribed, it will be allocated on a first come, first served basis. 
 
Terms of Trade
:  Quota allocation certificates will serve as automatic import licences, in compliance 
with the Agreement on Import Licensing Procedures a nd consistent with Article XIII of GATT 1994.  
All commercial terms of trade, including product specifications, origin, pricing, packaging, etc. will be at the sole determination of the parties engage d in the transaction.  Partial shipments against a 
single allocation will be permitted.  Traders may impor t any product or mixture of products subject to 
the same quota as noted in Chinese Taipei’s schedule. All products imported under the quota will be permitted to be distributed freely within Chinese Ta ipei without further trade-based restrictions.  
Allocation certificates will be freely transferable and tradeable, and certificate holders may have certificates reissued to combine or divide allocations.   
Application
:  All applications for allocation of quota quantities will be submitted to the Council of 
Agriculture (COA). Specific conditions for applying fo r the first quota allocation for each year will be 
published in the official journal sixty days in advance of the start of the application period. The application period for initial allocations shall be cl osed by 30 September of the previous year, unless 
the timing of accession necessitates a change in schedule for the first year.  The application period for 
reallocations shall be closed by 1 September.  COA will grant allocations and publish and notify the 
names of recipients and allocation amounts within two weeks of the close of the application period.  Associated Fees
:  Any and all fees, charges, deposits, duti es, etc. associated with the allocation 
process will be made explicit in the advance public notification process, and with the exception of 
ordinary customs duties and/or other charges as  noted in Chinese Taipei’s schedule, will be 
commensurate with the cost of the services re ndered.  No special performance or bid bond 
requirements will be instituted.  Allocation
:  
 
(a) Initial distribution of allocations  The initial allocation certificates will be issued on a 
first come, first served basis.  Allocations  will be established for commercially viable 
shipping quantities, but a ceiling on the size of any given allocation may be established in advanced and published as part of the allocation notification 
procedures. Allocation certificates will be valid for product  arriving between 
1 January and 1 September. The date of a rrival shall be defined in accordance with 
Article 5 of the implementing regulations of the Customs Law of Chinese Taipei as 
currently in place. Upon request and proof of  signed contract before 1 September, 
COA will automatically extend the validity da te of the certificate to cover products 
arriving on or before 31 December. 
 
Reallocation of unused allocations
  In any year, if the holder of a quota allocation certificate has not 
contracted for import of the holder’s total allocation by 1 September, the unused portion of the allocation will be reallocated on a first come, first se rved basis. Reallocation certificates will be valid 
for 90 days.  WT/ACC/SPEC/TPKM/5 
 Page 11 
 
 
 B. HS LINES SUBJECT TO RICE QUOTA REGIME  
Description 
of Product Tariff Item 
Numbers Other Terms 
and Conditions 
Rice / 1    ST-Annex 5  1 
   
Rice   
--in the husk 10061000  
--husked 10062000  
--semi-milled or whol ly milled 10063000  
--broken 10064000  
Rice flour   
--glutinous rice flour 11023010  
--other rice flour   11023090  
 11031400  
 11032900A  
Rolled or flaked rice 11041900A  
Other worked rice 11042990A  
Rice starch    11081900A  
Rice modified (alpha) starch   
--not for fodder use  35051032A  
Prepared food by the swelling or roasting rice   
--rice threads 19041010  
--rice puffed or roasted 19041090A  
--Instant rice threads    19041090B  
--others 19041090C  
Rice products   
--in grain form, pre-cooked or otherwise prepared 19049000A  
--others, containing not less than 30% of rice 19019090A  
 21069099C  
 
Note 1: The import quota will be distributed in  accordance with the Rice Quota Administration. 
 WT/ACC/SPEC/TPKM/5 
Page 12  
 
  
Draft Plan on Special Safeguard Regime
 
in the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu  
 
 
1. Chinese Taipei's special safeguard measures are structured according to Article 5 of the 
Agreement on Agriculture, using either volume or price trigger for invoking the measures.  The 
special safeguard will be invoked at the time when  the relevant imports re ach the volume or price 
trigger, whichever occurs first.  When the imports  reach the price and volume trigger levels at the 
same time, the additional duty to be imposed will be the higher of the duty calculated on the basis set 
out below.  The implementation of special saf eguard measures will be from the date of its 
announcement to the end of the year in which the a nnouncement is made.  The level of additional duty 
will be adjusted in conjunction with the annual adjustment in the out-quota rates. 
 
2. Items applied special safeguards (subject to further multiple negotiations): 
 Chinese Taipei intends to apply the special safeguard mechanism to the following items 
whose proposed liberalization measure s are tariff based conversion:  peanuts, oriental pears, sugar, 
garlic bulbs, betel nuts, meat of fowls, liquid milk , animal offals, red beans, dried shiitake, shaddock, 
persimmon, dried day lilies and pork belly.  3. Trigger level and duty calculation: 
(b) Trigger volume 
(i) Trigger level will be set according to Artic le 5, paragraph 4 of the Agreement on 
Agriculture. 
(ii) Additional duty to be imposed:  one-third of the out-quota rate added in effect. 
(c) Trigger price 
(i) Trigger level 
- The trigger price will be the average of  c.i.f. prices in the years 1990-1992.  
As there is no import record for the products concerned, the c.i.f. prices are determined in the same manner as that fo r the external prices for the purposes 
of determining tariff equivalent under the tariffication methodology. 
- Additional duty will be levied at any time the price difference is greater than 
10 per cent of the trigger price. 
(ii) Additional duty to be imposed:  Additiona l duty is to be calculated according to 
Article 5, paragraphs 5(b), (c), (d) and (e).  
  WT/ACC/SPEC/TPKM/5
 Page 13TABLE 1. LIST OF ITEM APPLIED SPECIAL SAFEGUARD BY CHINESE TAIPEI 
 
 
Tariff Item 
Number  
Description of Products 
 
02031910A Pork belly(including spare ribs), bone less, whether or not cut, fresh or chilled 
02031990A Pork belly(including spare ribs), with bone in, whether or not cut, fresh or chilled 
02032910A Pork belly(including spare ribs), boneless, whether or not cut, frozen  
02032990A Pork belly(including spare ribs), with bone in, whether or not cut, frozen  
  
02063000B Hocks, feet, and skirt of swine, fresh or chilled 
02064990B Hocks, feet, and skirt of swine, frozen 
  
02071010 Meat of chicken (including capon), not cut in pieces, fresh or chilled 
02072100 Meat of chicken (including capon), not cut in pieces, frozen  
02073910A Drum sticks and wings (incl uding legs and leg quarters) of chic ken (including capon), fresh or chilled 
02073910B Other meat of chicken (includi ng capon), cut in pieces, fresh or chilled 
   02073959C Other poultry offals, fresh or chilled 
02074110A Drum sticks and wings (inc luding legs and leg quarters) of chicken (including capon), frozen 
02074110B Other meat of chicken (inc luding capon), cut in pieces, frozen 
02074120C Other offals of fowls, other than livers, frozen 
02074220B Other offals of turkeys, other than livers, frozen 
02074312B Other offals of ducks, other than livers, frozen 
02074322B Other offals of geese, other than livers, frozen 
02074322C Offals of guinea fowls, other than livers, frozen 
  
02089000C Edible poultry offals, fresh , chilled or frozen (other than ed ible offals of heading No.02.07) 
02089000E Other edible meat offals, fresh, chilled, or frozen (other than edible o ffals of poultry and of heading No.02.06)  
 WT/ACC/SPEC/TPKM/5 
Page 14  
Tariff Item 
Number  
Description of Products 
 
  
02109090A Drum sticks and wings (including legs and leg quarters) of ch icken (including capon) and flours or meals thereof, sal ted, in  
brine, dried or smoked 
02109090B Other cuts of chicken (including capon), salted, in brine, dried or smoked 
02109090D Other edible poultry offals (other than poultry livers),  including flours and meals thereof, salted, in brine, dried or smoked 
  
04011000A Fresh milk (excluding raw milk and milk of goat and sh eep), not concentrated and unsweetened, of a fat content, by we ight, 
 not exceeding 1% 
04011000B Longlife milk (excluding milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, 
04012000A Fresh milk (excluding raw milk and milk of goat and sheep), not co ncentrated and exceeding 1% but not exceeding 
 6% unsweetened, of a fat content, by weight 
04012000B Longlife milk (excluding milk of goat and sheep), not c oncentrated and unsweetened, of a fat content, by weight, exce eding 
 1% but not exceeding 6% 
04013000A Fresh milk (excluding raw milk and milk of goat and sh eep), not concentrated and unsweetened, of a fat content, by  
weight, exceeding 6% 
04013000B Longlife milk (excluding milk of goat and sheep), not c oncentrated and unsweetened, of a fat content, by weight, exce eding 6% 
  
04029910A Fresh milk, containing adde d sugar or other sweetening matter 
04029920 Milk, evaporated or sterilized, contai ning added sugar or other sweetening matter 
04029990A Other milk, containing adde d sugar or other sweetening matter 
  
04039090C Other buttermilk, whether or not containing added sugar or other sweetening matter or flavoured or containing added f ruit,  
nuts or cocoa 
04039090F Other flavoured, modified, or ferm ented milk (including kephir), whether or  not containing added sugar or other sweet ening 
 matter or  flavoured or containing added fruit, nuts or cocoa 
04039090H Other cream, whether or not cont aining added sugar or other sweetening ma tter or flavoured or containing added fruit,  nuts or 
 cocoa 
04039090I Curdled milk, whether or not contai ning added sugar or other sweetening matte r or flavoured or containing added fruit ,  
nuts or cocoa  
  WT/ACC/SPEC/TPKM/5
 Page 15 
Tariff Item 
Number  
Description of Products 
 
  
05040020A Guts (including intestines and rectum) and stomach of swine, whole and pieces thereof 
05040020B Guts, bladders a nd stomachs of poultry, whole and pieces thereof 
  
07032000A Garlic bulbs, for planting 
07032000B Other garlic, fresh or chilled 
  
07102900A Frozen red beans (incl. Adzuki bean, all varieties, and red long bean) 
  
07123030 Shiitake (forest mushroom), dried 
07129090A Dried garlic bulb, whole, cut, sliced, broken or in powder 
07129090B Day lily, dried 
  
07133200 Dried red beans (Phaseolus or Vigna angularis), (incl. adzuki bean, all varieties and red long bean) 
  
08029090A Areca (betel) nuts, fresh or dried 
  
08059000A Shaddock, fresh or dried 
  
08082010B Other pear, fresh 
  
08109090C Persimmons, fresh 
  
11061000A Red bean (incl. Adzuki bean, all va rieties, and red long bean) flour and meal  
 WT/ACC/SPEC/TPKM/5 
Page 16  
Tariff Item 
Number  
Description of Products 
 
  
12021000 Ground-nuts, in shell 
12022000 Ground-nuts, shelled, whether or not broken 
  
12089010A Flours and meals of ground-nuts, edible 
12089020A Flours and meals of ground-nuts, inedible 
  
15081000 Crude ground-nut (peanut) oil 
15089000 Refined ground-nut (peanut) oil and its fractions 
  
16023100B Prepared or preserved meat offal of turkeys 
16023910A Prepared or preserved drum stic ks and wings (including legs and leg qua rters) of chicken (including capon) 
16023910B Other prepared or preserved meat of  chicken (including capon) 
16023910D Other prepared or preserved meat  offal of chicken (including capon) 
16023990D Prepared or preserved offal of  other poultry of heading No.01.05 
16024900C prepared or preserved hocks, feet, stom achs, skirt, intestine and rectum of swine 
16029090C Prepared or preserved offals of poultr y (other than goods of heading No. 1602) 
  
17011100 Cane sugar, not containing added flavouring or colouring matter 
17011200 Beet sugar, not containing added flavouring or colouring matter 
17019110 Raw sugar, containing added flavouring or colouring matter 
17019120 Refined sugar, containing a dded flavouring or colouring matter 
17019910 Sugar, cube and loaf 
17019920 Rock sugar  
  WT/ACC/SPEC/TPKM/5
 Page 17 
Tariff Item 
Number  
Description of Products 
 
17019990 Other sugar, refined 
  
19019023A Prepared milk, evaporated, containi ng added sugar or other sweetening matter 
19019029A Flavoured milk 
  
20049000A Red beans(incl. Adzuki bean, all va rieties and red long bean), prepared or preserved otherwise than by vinegar or ace tic acid, 
 frozen 
  
20055100A Red beans(incl. Adzuki bean, all va rieties and red long bean), shelled, prep ared or preserved otherwise than by vineg ar or  
acetic acid, not frozen 
20055900A Red beans (incl. Adzuki bean, all varieties and long bean), not shelled, prepared or preserved otherwise than by vine gar or acetic 
acid, not frozen 
  
20081110A Ground-nuts, roasted, not shelled 
20081110B Ground-nuts, roasted, shelled 
20081190A Ground-nuts, not shelled, otherwise prepared or preserve d, whether or not containing added sugar or other sweetening matter 
 or spirit  
20081190B Ground-nuts, shelled, otherwise prep ared or preserved whether or not containi ng added sugar or other sweetening matte r or spirit 
20081990B Other mixtures of nuts and seeds, of a ground-nut content,  by weight, exceeding 20%, otherwise prepared or preserved 
  
21069099A Red bean (incl. Adzuki bean, all varieties and long bean) paste 
 
 
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