RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/TPKM/12 
16 February 2001 
 (01-0781) 
Working Party on the 
Accession of Chinese Taipei  
 
 
 
WORKING PARTY ON THE 
ACCESSION OF THE SEPARATE CUSTOMS TERRITORY 
OF TAIWAN, PENGHU, KINMEN AND MATSU 
 
Draft Schedule – Chinese Taipei  
 
Part II – Draft Schedule of Specific Commitments on Services 
Draft List of Article II MFN Exemptions 
 
 
 As indicated in paragraph 211 of the draft Report of the Working Party on the Accession of Chinese Taipei (WT/ACC/TPKM/2/Rev.2), the draft Schedule of Specific Commitments on Services 
resulting from the negotiations between Chinese Taip ei and WTO Members will be annexed to the 
Protocol of Accession of Chinese Taip ei and is reproduced hereunder. 
 
_______________ 
  
 WT/ACC/SPEC/TPKM/12 
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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 Limitations on nati onal treatment Additional commitments 
I.  HORIZONTAL COMMITMENTS 
All Sectors (except as indicated 
otherwise in specific sectors) Investment  
 (3) (a) Foreign business and individuals may 
directly invest in Chinese Taipei, unless 
otherwise falling into the measures of limitations specified in the specific sectors. 
 (b) Until 31 December 2000, with respect to 
portfolio investment in companies whose shares are listed in the securities markets of Chinese 
Taipei. 
i. Any non-Chinese Taipei natural or juridical person may hold 50% of the total 
issued stocks of a listed company; 
ii. All non-Chinese Taipei natural or juridical persons, in the aggregate, may hold 
50% of the total issued stocks of a listed 
company.    
On 1 January 2001 and thereafter, no limitations 
shall exist, except as otherwise specified in this 
schedule for specific sectors. 
 Before 1 January 2001 the investment ceilings 
will be reviewed every six months.  
  
 
  
 
  
 
  
 
  
 
  
 
 
 
  
 
Acquiring the Rights and Interests in the Land
 
 
(3) Land in agriculture, forestry, fishing, 
pasture, hunting, salt production, mines and sources of water may not be transferred, 
encumbered or leased to foreigners.   
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Sector or sub-sector Limitations on market access Limitations on nati onal treatment Additional commitments 
  Entry and Temporary Stay of Natural Persons  
 (4) Unbound, except for measures concerning 
the entry and temporary stay of natural persons in 
the following categories:   
(a) Business visitors
 may enter and stay for an 
initial period of no more than 90 days.  
 Business visitor
 being a natural person who 
stays in Chinese Taip ei without receiving 
remuneration from within Chinese Taipei and is 
not engaged in making direct sales to the general public, for the purpose of participating in 
business meetings, business negotiations, the 
preparation for establishing a commercial presence or other similar activities. 
 
(b) Intra-corporate Transferees
 may enter and 
stay in Chinese Taipei for three-year initial period 
that may be renewed for one-year periods 
indefinitely.  
 Intra-corporate transferee
 being a natural 
person who has been employed by a juridical person of another member for a period of not less 
than 1 year and who seeks temporary entry to 
provide services as a responsible person, a senior manager or a specialist through a branch, 
subsidiary or affiliate established in Chinese 
Taipei.  
 
 A responsible person means a board director, the general manager, a branch manager 
or a department head appointed by the board with  
 (4) Unbound except for measures 
concerning the categories of natural persons 
referred to in the market access column.  
  
 WT/ACC/SPEC/TPKM/12 
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Sector or sub-sector Limitations on market access Limitations on nati onal treatment Additional commitments 
the authority to sign for the employing entity. 
   A senior manager means a head or a 
supervisor who has the authority 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 organisation who possesses knowledge at an 
advanced level of expertise and who possesses 
proprietary knowledge of the organisation's 
services, research equipment, techniques, or management. (Specialists may include, but are 
not limited to, members of licensed professions.) 
 
(c) A natural person employed by business 
entities in Chinese Taipei, may enter and stay for 
a period of no more than 3 years.  
(d) Persons who are employees of an  enterprise 
outside Chinese Taipei not having commercial presence in Chinese Taipei may enter and stay in 
Chinese Taipei with the following requirements: 
  i. The enterprise outside Chinese Taipei 
has concluded a service contract with an 
enterprise engaged in business operation in Chinese Taipei; 
 ii. These persons should have been 
employed by the enterprise outside Chinese 
Taipei for a period of no less than one year 
and have met the requirements prescribed for "specialist" above; 
 iii. The persons may not engage in other  
  WT/ACC/SPEC/TPKM/12
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Sector or sub-sector Limitations on market access Limitations on nati onal treatment Additional commitments 
employment while in Chinese Taipei; 
 iv. The commitment relates only to the 
service activity which is the subject of the 
contract.  It does not confer entitlement to 
practice generally as a licensed professional in Chinese Taipei. 
 
 Each temporary stay may be for a  period of no more than 90 days or for the duration of the 
contract, whichever is less. 
 
 Such entry permit may 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 for 
providing services mentioned below:  
architectural services (8671 ), engineering services 
(8672), integrated engineering services (8673), urban planning and land scape architectural 
services (8674), computer and related  services 
(841, 842, 843, 844, 845,849), research and development services (851, 852, 853), market 
research and public opinion polling services 
(864), management consulting services (865), services related to management consulting (866), 
engineering related scientific and technical 
consulting services (8675), maintenance and 
repair of equipment (633, 8861-8866) (excluding 
maritime vessels and land transport equipment), and travel agencies and tour operators services 
(7471).  
 WT/ACC/SPEC/TPKM/12 
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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 Limitations on nati onal 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 legal 
affairs (AFLA)"  
- AFLA  practicing the law of 
his/her home  jurisdiction(s) 
or international law 
independently. 
- AFLA cooperating with the 
licensed lawyer in Chinese 
Taipei or acquiring the latter's 
written opinions in the matters concerning marriage, parental 
or inheritance cases in which 
the national of Chinese Taipei  is a party or the estates is 
located in Chinese Taipei. 
ii. Foreign legal assistant or 
consultant: 
- assisting Chinese Taipei 
lawyers or AFLAs but not conducting litigation or 
providing other legal services 
under the assistant/consultant's own 
name.  
 
 (1) None. 
(2) None. 
(3) None, except that : 
 i. access is restricted to natural persons
1 
having established a law office in the form 
of sole proprietorship or  
 ii.   partnership2 in a law office is limited to 
persons registered as attorneys of foreign legal affairs.   
(4) Unbound except as indicated in the 
horizontal section.  
 
  
 
(1) None. (2) None. 
(3) Access is restricted to natural persons. 
(4) Unbound except as indicated in the horizontal section.  
 
 (1) None. 
(2) None. 
(3) The firm name must indicate the title of "AFLA"
3 
 
 
 
  
(4) Unbound except as indicated in the 
horizontal section.  
 
  
 
(1) None. (2) None. 
(3) None. 
(4) Unbound except as indicated in the horizontal section.  
 
  
 
(3)  (a)    Chinese Taipei will grant 
recognition of AFLA to the 
following: 
 
i. the service provider is qualified as a lawyer in 
his/her home jurisdiction(s), 
and ii. the service provider has 
practiced as a qualified lawyer 
for at least 5 years in his/her home jurisdiction(s).  
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. 
                                                      
1 The AFLA is required to indicate the jurisdic tion(s) where he/she is qualified as a lawyer. 
2 Note For transparency: According to the law of Chin ese Taipei, a partnership is not a juridical person. 
3 Registration shall be made with the Bar Association in the lo cality in Chinese Taipei where the law office is located after th e person is recognized by Chinese Taipei as 
"AFLA".  
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Sector or sub-sector Limitations on market access Limitations on nati onal treatment Additional commitments 
 
   iii.    Any foreign lawyer who 
is already employed by a Chinese Taipei lawyer by the 
date of Chinese Taipei's 
accession to the WTO 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. 
(b) Chinese Taipei will 
allow AFLAs to establish partnership with or employ 
licensed lawyer of Chinese 
Taipei upon the accession to the WTO. 
(c) Foreigners who are 
college graduates majoring in law-related subjects or have 
law-related working 
experience for at least two years, or who have passed the 
lawyer’s examination in any 
foreign country and may be employed by Chinese Taipei 
lawyers or “AFLAs” to work 
as assistants or consultants.  
 WT/ACC/SPEC/TPKM/12 
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Sector or sub-sector Limitations on market access Limitations on nati onal treatment Additional commitments 
b) Accounting, Auditing and 
Bookkeeping  Services  (862) 
 
i. Certified Public Accountant 
(862**) 
 
 
  
 
 
 
  
 
  
 
 ii. Other (excluding   certified 
public accountant) (862**)
  
  
(1) None, except for services related to 
accountant attestation practice in Chinese Taipei, which can be provided only by the certified 
public accountants of Chinese Taipei. 
(2) None, except for services related to accountant attestation practice in Chinese 
Taipei, which can be  provided only by the 
certified public accountants of Chinese        
Taipei. 
(3) None, except that access is restricted to natural persons having established an office other 
than in a form of a company 
(4) Unbound except 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 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/12
 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 Limitations on nati onal treatment Additional commitments 
c) Taxation Services (863) 
 i. Income Tax Certification 
Services    (863**) 
  
 
  
 
 
 
  
 
  
ii. Taxation Services (excluding 
income tax certification services supplied by a tax attorney) (863**) 
 
  
 (1) None, except for services related to Chinese 
Taipei's income tax certifications, which can only 
be provided by the tax attorneys of Chinese Taipei. 
(2) None, except for services related to Chinese 
Taipei's income tax certifications, which can only be provided by the tax attorneys of Chinese 
Taipei. 
(3) None, except that access is restricted to 
natural persons having established an office other 
than in a form of a company. (4) Unbound except 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 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/12 
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Sector or sub-sector Limitations on market access Limitations on nati onal treatment Additional commitments 
d), e), f), g)  
Architectural Se rvices(8671), 
Engineering Services (8672), 
Integrated Engineering  Services 
(8673), Urban Planning and Landscape Architectural Services 
(8674) 
 i.  Architect 
  
  
 
  
 
 (1) None, except for services related  to the 
architect  certification pr actice in Chinese Taipei, 
which can only be provided by the licensed 
architects of Chinese Taipei. 
(2) None, except for services related to architect certification practice in Chinese Taipei, which 
can only be provided by the licensed architects of 
Chinese Taipei.  (3) None, except that access is restricted to 
natural persons having established an office other 
than in a form of a company.  (4) Unbound except as indicated in the 
horizontal section. In addition, architecture firms 
established in Chinese Taipei may employ foreign technicians specia lized in architecture, 
construction and related engineering technology.  
  
 
  
 
 (1) None. 
 
 
 
(2) None.  
 
 (3) None. 
 
 (4) Unbound except as indicated in the 
horizontal section. 
  
  
  WT/ACC/SPEC/TPKM/12
 Page 11Modes 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 Limitations on nati onal treatment Additional commitments 
ii.  Professional Engineer (1) None, except for services related to 
professional engineer certification practice in Chinese Taipei, which can only be provided by 
the licensed professional engineers of Chinese 
Taipei. (2) None, except for services related to 
professional engineer certification practice in 
Chinese Taipei, which can only be provided by 
the licensed professional engineers of Chinese 
Taipei. 
(3) None, except that access is restricted to 
natural persons having established an office other 
than in a form of a company. (4) Unbound except as indicated in the 
horizontal section. (1) None. 
  
 
 (2) None. 
 
  
 
(3) None. 
 
 (4) Unbound except as indicated in the 
horizontal section.  
iii. Other (excluding the 
architect and professional 
engineer certification 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  the 
horizontal section.  
  
 WT/ACC/SPEC/TPKM/12 
Page 12 
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 Limitations on nati onal treatment Additional commitments 
i)  Veterinary Services (932) 
  (1) None, except for services related  
to the prescription, di agnosis and examination 
which shall be provided by the licensed 
veterinarian of Chines e Taipei with practice 
permit from Chinese Taipei. (2) None. 
(3)  None, except that: 
(a)  access is restricted to natural persons having established an office other than in 
a form of a company. 
(b) Veterinary assistant shall also 
meet one of the following requirements with 
verification documents: i. practising as a veterinarian assistant for at 
least 4 years; or 
ii.  undertaking veterinary-related work for at least 5 years. 
(4) Unbound except as indicated in the 
horizontal section. (1) None. 
  
 
 (2)  None. 
(3)  None. 
  
 
 
 
  
 
  
(4) Unbound except as indicated in the 
horizontal section.  
 
B.   Computer and Related 
Services (excluding the 
computer airline reservation 
system services) (841, 842, 843, 844, 845, 849) (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.  
 
C. Research and  Development 
Services (851, 852, 853) (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.  
D.  Real Estate Services 
- Services Incidental to 
Residential and Non-residential Buildings and 
Land Sales Agents (82203**, 
82205**) (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/12
 Page 13Modes 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 Limitations on nati onal treatment Additional commitments 
E.  Rental/leasing Services 
without Operators  
b) Concerning  Aircraft 
(excluding 
cabotage)(83104**) 
 
 
 c) Concerning financial leasing 
of private cars (83101**) 
 
 
  
d) Concerning Other Machinery 
and Equipment (83106 -83109) 
 
 e) Other (832)  
 (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.  
(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.  
 (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.  
(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.  Other Business Services   
a) Advertising Services 
 i. TV and Radio 
Advertising Services (the 
businesses producing or 
broadcasting/ screening advertisements for TV or 
radio.) (871**)  
 
(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/12 
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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 Limitations on nati onal treatment Additional commitments 
ii.  Other Advertising Services 
(871**)  
 (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.  
 
b) Market Research and Public 
Opinion Polling Services 
(864)  
 (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.  
 
c) Management Consulting 
Services (865) (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.  
 
d) Services Related to 
Management Consulting 
(866) (includes management and operation by 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 except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in  the 
horizontal section.  
 
e) Technical Testing and 
Analysis Services (8676) 
 (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) Consulting services Incidental 
to Agriculture, Animal 
Husbandry and Forestry 
(88110**, 88120**, 88140**) (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/12
 Page 15Modes 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 Limitations on nati onal treatment Additional commitments 
h) Services Incidental to Mining 
(883,5115) (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.  
 
i) Services Incidental to 
Manufacturing (excluding 
CPC 88442 publishing and 
printing) (884**, 885) (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.  
k) Placement and Supply 
Services of Personnel (872) (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.  
 
m)  Engineering Related 
Scientific and Technical 
Consulting Services (8675) (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.  
 
n) Maintenance and Repair of 
Equipment (633, 8861-8866) (excluding maritime vessels, 
aircraft and other transport 
equipment)  
(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.  
 
o)  Building-cleaning Services 
(874) 
 (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/12 
Page 16 
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 Limitations on nati onal treatment Additional commitments 
p)  Photographic Services (875) 
 (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.  
 
q) Packaging Services(876) (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.  
 
r) Publishing Services 
(88442**) (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 and residence in Chinese  
Taipei is required for a publisher  and an editor.  
 
s) Convention Services (87909*) 
 
* Activities of establishments 
engaged in provision of 
planning, organising, 
managing and  marketing services for conventions and 
similar events (including 
catering and beverage service)  
 
(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.  
  
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 Page 17Modes 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 Limitations on nati onal treatment Additional commitments 
t)  Other 
i.  Telephone Answering 
Services (87903) 
ii.  Duplicating Services  
 (87904) iii. Translation and 
Interpretation Services 
(87905) 
iv.  Mailing List 
Compilation and Mailing 
Services (87906) 
v. Specialty Design 
Services (87907)
  (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.  
 
2. COMMUNICATION SERVICES 
B. Land-based International 
Courier Services: All ground services arising as part of an 
international shipment being 
handled by an air express carrier, for delivery to a 
consignee, except for those 
currently specifically reserved to the Chinese Taipei postal 
authorities by law. (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/12 
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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 Limitations on nati onal treatment Additional commitments 
C.  Telecommunication services 
- This draft schedule is in accordance with the Chairman's notes of 16 January 1997 (S/GBT/W/2/Rev.1) on Scheduling Basic Telec ommunication Services 
Commitments, and of 3 February 1997 (S/GBT/W/3) on Market Access Limitations on Spectrum Availability. 
(A) BASIC TELECOMMUNICATION SERVICES 
 Facilities-based and public switched telecom service4 
(a) Voice telephone services 
(7521) 
(b) Packet-switched data 
transmission services 
(7523**) 
(c) Circuit-switched data 
transmission services  
( 7523**)     
(d) Telex services  
 (7523**)  
(e) Telegraph services    (7522) 
(f) Facsimile services  
(7521**, 7529**) 
(g) Private leased circuit services 
(7522**, 7523**) (1) None except : For voice telephone services, 
the use of leased circuits connected to PSTN 
is not allowed until 1 July 2001. 
(2) None. 
(3) As of 31 December 1999
5 for sub-sector (g) 
only through satellite technology and as of 1 
July 20016 for all other, none except: 
  - A service supplier shall be a Company 
Limited by Shares incorporated in Chinese 
Taipei. 
 - Direct investment by non-Chinese Taipei 
persons in a service supplier cannot exceed 
20 %, but the aggregate of direct and indirect 
investment by non-Chinese 
Taipei persons in a service supplier other 
than  Chunghwa Telecom,  is permitted to 
60 %7. 
 - 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. (1) None. 
 
 (2) None. 
(3) The chairman and a majority of the board 
of directors shall be Chinese Taipei  
nationals. 
  
 
  
 
  
 
  
 
  
(4) Unbound except as indicated in the 
horizontal section. Chinese Taipei undertakes the 
obligations contained in the 
reference paper attached hereto. 
                                                      
4 According to the Telecommunication Act of Chinese Taipei, this sector's services shall be prov ided by Type I telecommunication s enterprises. 
A Type I Telecommunications enterprise refe rs to an enterprise that installs telecommunications machinery and line facilities t o provide telecommunications 
services. 
The above facilities refer to network tr ansmission 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/12
 Page 19Modes 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 Limitations on nati onal treatment Additional commitments 
(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 by non-Chinese Taipei 
persons in a service supplier cannot exceed 20%, but the aggregate of direct and indirect 
investment by non-Chinese Taipei persons in 
a service supplier other than Chunghwa 
Telecom, is permitted to 60 %
8.  
-  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. (1) None. 
(2) None. (3) The chairman and a majority of the board 
of directors shall be Chinese Taipei nationals. 
  
 
  
 
 
 
  
 
(4) Unbound except as indicated in the horizontal section.  
 
                                                                                                                                                                                                                                                               
5 Licence application has been started on 20 June 1998. 
6 Licence application has been started on 1 January 1999. 
7 Note for Transparency: 
  Direct investment refers to equity held directly by non-Chinese  Taipei persons.  Indirect investment refers to equity held by  non-Chinese Taipei persons 
through a Chinese -Taipei company. 
  For the purpose of determining whether the ceiling limitation on the aggregate invest ment has been exceeded, the percentage o f indirect investment in a 
services supplier held through a Chinese Taipei company is calculated as follows: 
  Indirect investment = the percentage of direct investment in the service provider held by the company formed between a non-Ch inese Taipei person and a 
Chinese Taipei person multiplied by the percentage of direct investment held by the non-Chinese Taipei person in this company.   As noted, the aggregate of direct investment by non-Chinese Taipei persons and indirect investment as determined through the above formula  is permitted to 
60%. 
8 The same as Footnote 7.  
 WT/ACC/SPEC/TPKM/12 
Page 20 
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 Limitations on nati onal treatment Additional commitments 
- Satellite-based  mobile 
communications services 
(75213*)  (1) Subject to commercial arrangements with 
Chinese Taipei li censed operators. 
(2) None. 
(3) As of 31 December 19999, none except: 
- A service supplier shall be a Company 
Limited by Shares incorporated in Chinese 
Taipei. 
- Direct investment by non-Chinese Taipei 
persons in a service supplier cannot exceed 
20 %, but the aggregate of direct and 
indirect investment by non-Chinese Taipei 
persons in a service supplier other than 
Chunghwa Telecom, is permitted to 60 %10. 
- 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. (1) None. 
 (2) None. 
(3) The chairman and a majority of the board 
of directors shall be Chinese Taipei nationals.  
 
  
 
 
 
  
 
  
(4) Unbound except as indicated in the 
horizontal section.  
 
                                                      
9 Licence application has been started on 20 June 1998.   
10 The same as Footnote 7.   
  WT/ACC/SPEC/TPKM/12
 Page 21Modes 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 Limitations on nati onal treatment Additional commitments 
Resale-Based Services11 
 (a) Voice telephone service 
(7521)  
 (1) Until 1 July 2001: 
 - No provision over leased circuits  
 for public use  - No provision for closed  user groups 
over leased circuits with two-end breakout 
   -  No callback service 
None as of 1 July 2001. 
(2) None. 
(3) Until 1 July 2001: 
   - No provision over  leased circuits for 
public use 
   - No provision for closed  user groups  
over leased circuits with two-end breakout 
 None as of 1 July 2001. (4) Unbound except as indicated in the 
horizontal section  
 (1) None 
 
  
 
  
(2) None. 
(3) None. 
 
  
 
 (4) Unbound except as indicated in the 
horizontal section.  
 
(b) Packet-switched data 
transmission services 
(7523**) 
(c) Circuit-switched data 
transmission services (7523**)  
(d) Telex services (7523**) 
(e) Telegraph services  (7522) (f) Facsimile services  
(7521**, 7529**) 
(g) Private leased circuit services  
(7522**, 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.  
  
 
                                                      
11 According to the Telecommunication Act of Chinese Taipei, this sector's services are provided by Type II telecommunications en terprises. 
A Type II telecommunications enterprise refers to an ente rprise other than a Type I telecommunications enterprise.  
 WT/ACC/SPEC/TPKM/12 
Page 22 
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 Limitations on nati onal treatment Additional commitments 
(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.  
(B) VALUE-ADDED TELECO MMUNICATION SERVICES12 
(h) Electronic mail  (7523**) 
(i) Voice mail  (7523**) (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**) 
(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 (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.  
 
                                                      
12           According to the Telecommunication Act of Chinese Taipei, this sector's services ar e 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/12
 Page 23Modes 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 Limitations on nati onal treatment Additional commitments 
D.  Audiovisual Services 
 (a) Video Tape / Motion Picture 
Production and Distribution 
Services (9611**) 
  
 (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.  
(b) Motion Picture Projection 
Services (96121) (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.  
(c) Radio and Television       
 Services (96131, 96132) 
 
  
 
  
 
  
 
  
 
  
 
 
 
  
 (1) None, except that: 
- Wireless Radio and Television :  70% of 
the wireless radio and television programs 
are required to be domestically produced.  - Cable Television: 20 % of cable television 
programs are required to be domestically 
produced.  The above-mentioned percentages shall be calculated on the basis 
of the total number of hours of program 
transmission on the activated channels of a system operator. 
(2) None. 
(3)  None, except that: 
- Wireless Radio and Television:  70% of the 
wireless radio and television programs are 
required to be domestically produced. - Cable Television: 20 % of cable television 
programs are required to be domestically 
produced.  The above mentioned percentages 
shall be calculated on the basis of the total 
number of hours of program transmission on the activated channels of a system operator. 
(4) Unbound except as indicated in the  (1) None.  
 
 
  
 
  
 
  
(2) None.  
(3) None.  
 
  
 
 
 
  
(4) Unbound except as indicated in the   
 WT/ACC/SPEC/TPKM/12 
Page 24 
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 Limitations on nati onal treatment Additional commitments 
 
  
 
 (d) Sound Recording Services 
 
  
 horizontal section. 
  
 
 
(1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section. horizontal section.  In addition, a transferee in 
the stock transaction of radio and television business is required to be a national residing in 
Chinese Taipei. 
 (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section. 
3. CONSTRUCTION AND RELATED ENGINEERING SERVICES 
3. Construction and Related 
Engineering 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 Agents' Services 
(621) (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.  
 
B. Wholesale Trade Services 
(excluding firearms and 
military equipment) (622) 
 (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.  
 
C. Retailing Services (631, 632, 
6111, 6113, 6121) (excluding 
firearms and military 
equipment)  (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/12
 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 Limitations on nati onal treatment Additional commitments 
D.  Franchising (8929) (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.  
 
5. EDUCATION SERVICES 
Student Placement Services for Overseas Studies
13 related to 
education services as  described in 
CPC 9222,9223, 9224, 923,924, 
and 929 (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.   
Education Services (9222, 9223, 
9224, 923, 924, 929) (1) None. 
(2) None. 
(3) None, except that:  
 (a) The principal / president and chairman 
of the board should be national of Chinese 
Taipei. 
 (b) The number of foreigners as director 
may not exceed one third of the board and 
may not exceed five directors. 
(4) Unbound except as indicated in the 
horizontal section.  (1) None. 
(2) None. 
(3) None.  
  
 
  
 
(4) Unbound except as indicated in the 
horizontal section. 
6. ENVIRONMENTAL SERVICES 
A. Sewage Services (9401); 
Refuse Disposal Services 
(9402); Sanitation and Similar Services (9403); Others 
(9404, 9405, 9409)  (1) Unbound*. 
(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.  
 
                                                      
13          Excluding acting as an agent for collecting tuition fees and for holding classes  
 WT/ACC/SPEC/TPKM/12 
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 Limitations on nati onal treatment Additional commitments 
B. Consulting Services 
Incidental to Nature and Landscape Protection  
(9406**) (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.  
 
7.  FINANCIAL SERVICES 
All sectors listed in financial services    Applications for new products 
will be reviewed and responded to within three 
months of receipt of the 
completed documentation; 
and applications for products 
that have already been approved for other financial 
institutions will be reviewed 
and responded to within 15 days of receipt of completed 
documentation. It is the 
ongoing intention of Chinese Taipei to further expedite and 
streamline the general 
approval procedures for new and existing products.  
  WT/ACC/SPEC/TPKM/12
 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 Limitations on nati onal treatment Additional commitments 
A. Insurance and Insurance 
Related Services 
 
a) Direct Insurance: 
  i. Life, accident and health 
insurance (excluding 
compulsory social security services and pension 
insurance currently reserved 
to the government under 
Chinese Taipei law) 
  ii. Non-life Insurance    
  
(1) Unbound, except: 
 (a) maritime shipping and commercial aviation, with such insurance to cover any or all 
of the following: the goods being transported, the 
vehicle transporting the goods and any liability arising therefrom; and  
 (b) goods in international transit.  
(2) Unbound except for individual life 
insurance.  In addition, the solicitation and 
marketing activities in the territory of Chinese Taipei by non-resident financial service suppliers 
are not allowed. 
(3) Commercial presence should be limited to the form of branch, subsidiary, joint venture, or 
representative office; when the presence of a 
foreign mutual insurance company takes the form of a branch, the parent company of such branch 
must have net worth of at least NT$2 billion.  
(4) Unbound except as indicated in the horizontal section.  
  
(1) None.   
  
 
  
 
(2) Unbound. 
 
  
 
(3) None.   
 
  
 
(4) Unbound except as indicated in the horizontal section.  
  
1. All rate formulas, 
policy clauses, insurance application forms and other 
relevant materials prescribed 
by the Ministry of Finance (MOF) and amendments to 
such items may be filed with 
MOF for recordation prior to 
their use and may be used 
thereafter unless MOF disapproves within 15 days 
after receipt in the case of 
products that have already been approved for other 
financial institutions; and 
within 90 days after receipt in the case of new products. 
 
2. The official version of insurance policies may be 
issued in English language, 
but a translation of the policy into the Chinese language 
must be attached. 
b) Reinsurance and Retrocession 
Service (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/12 
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 Limitations on nati onal treatment Additional commitments 
c) Insurance  Intermediation 
(including agent, broker, adjuster and insurance  
solicitor services) (1) Unbound, except insurance broker services 
for:  (a) maritime shipping and commercial 
aviation, with such insurance to cover any or 
all of the following: the goods being transported, the vehi cle transporting the 
goods and any liability arising therefrom; 
and 
 (b) goods in international transit. 
(2) Unbound. 
(3) Except marine adjusters, all foreign agents, 
brokers, and adjusters who have set up branch 
offices in Chinese Taipei  must employ at least 
one individual who has secured a Chinese 
Taipei's agent, broker , or adjuster licence. 
(4) Unbound except as indicated in the horizontal section. In addition, one who has 
obtained an agent, broker, and adjuster 
qualification certificate may not practice business in the name of individual. (1) Unbound. 
  
 
  
 
  
(2) Unbound. 
(3) None. 
 
  
 
(4) Unbound except as indicated in the horizontal section.  
 
d) Insurance Auxiliary Services 
(including claim settlement, 
actuarial services and consultancy 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 the 
horizontal section.  
  
  WT/ACC/SPEC/TPKM/12
 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 Limitations on nati onal treatment Additional commitments 
B. Banking and Other Financial 
Services  
 (excluding insurance, 
securities and futures) 
  All services listed in this sub-
sector  
  
 
 (1) Unbound. 
(2) None, except:1- that solicitation and 
marketing activities in the territory of Chinese Taipei by non-resident financial services 
providers is prohibited ; 2-financial services 
consumed abroad have to be permitted in the 
jurisdiction where they are consumed. 
(3)  None, except that  (a) Provision of banking services, listed  in 
this sub-sector, throug h the commercial presence 
in Chinese Taipei shall be limited to the establishment of the following institutions: 
commercial banks,  branches of foreign banks, 
offshore banking branches of  banks, foreign exchange  brokerage firms, credit card 
institutions and bills finance companies. 
 (b) The following financial institutions incorporated in Chinese Taipei shall be 
Companies Limited by Shares: banks, bills 
finance companies and foreign exchange brokerage firms. 
 (c) Commercial Banks:  
  any single person shall not hold shares in a bank in excess of 5% of the total issued shares of 
the bank, nor shall persons related to the 
shareholder hold shares in excess of 15% in the 
aggregate, unless the ap proval of the MOF has 
been obtained.  (d) Branches of Foreign Banks: 
A foreign bank may apply to establish its first  
  
 
 (1) Unbound. 
(2) None. 
  
 
 
 
(3) None.  
 
  
 
  
 
  
 
  
 
  
 
 
 
  
 As of 1 January 2000, 
Chinese Taipei will permit the opening, at customer request, 
of foreign currency deposit 
accounts abroad and the transfer of funds to these 
accounts pursuant to the 
prudential regulations of competent authorities of 
Chinese Taipei. 
Specifically, this means that 
Chinese Taipei residents will 
be permitted to seek information from the local 
branch of foreign banks on 
opening accounts abroad.  The local branch of the foreign 
banks will be allowed to 
provide information upon request, including application 
forms and to provide 
information on filling out such forms.   
The application forms have to 
be sent directly by the customer to the parent bank 
outside Chinese Taipei for 
processing and approval.  The foreign bank will not be 
permitted to solicit such 
business through any 
channels, including 
advertising promotion or the posting of information in 
Chinese Taipei  
 WT/ACC/SPEC/TPKM/12 
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 Limitations on nati onal treatment Additional commitments 
branch in Chinese Taipei when it meets the prior-
business-activity test, or rank among the top five hundred banks in the world by assets or capital.  
The prior-business-activity test requires that a 
foreign bank should have a total business volume of at least US$1 billion with the banks and major 
enterprises 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. 
 (e)  Offshore Banking Branches of Banks: 
i. An offshore banking branch may not 
conduct transaction or exchange business between foreign currencies and New Taiwan 
dollars, and also may not engage in direct 
investment in company stocks or real estate. ii. Customers of offshore banking branches are 
limited to non- residents and foreign exchange 
banks.  (f) Trust Investment Companies:   
New entry is prohibited. 
 (g) Foreign exchange brokerage firms: Investment in a foreign exchange brokerage firm 
is subject to the following restrictions: 
i. investment by each domestic or foreign financial institution is limited to 10% of the 
ownership share. 
ii. investment by each domestic  or foreign party other than  financial institutions is limited to 
20% of the ownership share. 
The investment by money brokerage firms is 
exempt from the above-mentioned restrictions. 
(4) Unbound except as indicated in the horizontal section.  
  
 
  
 
  
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
 
 
(4) Unbound except as indicated in the horizontal section.  
  WT/ACC/SPEC/TPKM/12
 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 Limitations on nati onal treatment Additional commitments 
a) Acceptance of deposits and 
other repayable funds (3) Acceptance of foreign exchange checking 
account deposits and issuance of foreign exchange negotiable certificates of time deposit 
are not allowed. 
Offshore banking branches accepting foreign exchange deposits may not: 
 (a) accept foreign curr ency cash deposits; 
 (b) permit the withdrawal of foreign 
exchange deposits in New Taiwan dollars. (3)  None.  
 
b) Lending of all types (3)  
(a) Foreign banks are subject 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. 
(b) Foreign currency financing is only available  when there are underlying transactions .  
(c)The borrowers of foreign currency loans are 
limited to domestic enterprises and individuals.  
Foreign currency loans, except for post -export 
loans,  are not allowed to be converted into New Taiwan dollars. (3) None.  
 
c) Financial leasing (3) None. (3) None.  
d) Payment and money 
transmission services (3) None. (3) None.   
 WT/ACC/SPEC/TPKM/12 
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 Limitations on nati onal treatment Additional commitments 
e) Guarantees and     
commitments (3) Foreign banks are subject 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. 
Guarantees of foreign currency guarantee business are limited to domestic enterprises and 
individuals. (3) None. 
  
 
  
 
  
 
f) Trading for own account or 
for account of customers in the following instruments: 
       - Money market 
instruments 
       - Foreign exchange 
       - Bullion 
 - Derivative products not 
traded on the exchange  and 
exempted from the Futures 
Trading Law by the Ministry 
of Finance or the Central 
Bank,  such as currency  options, interest rate options, 
FX swaps, cross currency 
swaps, interest rate swaps, forward rate agreements and 
margin trading  (3) Forward exchange business  is available  
when there are unde rlying transactions. 
Branches of  banks are not allowed to trade for 
own account  in corporate stocks. 
  (3) None.  
g) Participation in the issue of 
short-term bills (3) None. 
 (3) None.  
 
h)  Money broking (3) Foreign exchange brokerage firms are not 
allowed to engage in broking business of New Taiwan dollar money market. (3) None.  
 
i)  Trust service (3) Banks are not allowed to receive trust fund 
of which the principal or interest is guaranteed (3) None.   
  WT/ACC/SPEC/TPKM/12
 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 Limitations on nati onal treatment Additional commitments 
k)  Provision and transfer   of 
financial information,  and financial data  processing and 
related software by suppliers 
of other financial services (3) None. (3) None.  
C. Securities and Futures 
 
f) Trading for own account or 
for account of customers, whether on an exchange, in an 
over-the-counter market or 
otherwise, in the  following instruments: 
 
- derivative products subject to 
the Futures Trading Law,  
including, but not limited to, 
futures and options
14 
 
 
- 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 except 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.  
 
                                                      
14 Note for transparency: All the derivative pr oducts 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/12 
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 Limitations on nati onal treatment Additional commitments 
g) Participation in issues of all 
kinds of securities (excluding short-term bills), including 
underwriting and placement 
as agent (whether publicly or privately) and provision of 
services related to such issues (1) Unbound. 
(2) None. (3) Securities business only includes brokerage, 
underwriting, and dealership. 
(4) Unbound except as indicated in the horizontal section.  
 (1) Unbound. 
(2)  None. (3) None.  
 
(4) Unbound except as indicated in the horizontal section.  
 
i) Asset management, such as 
cash or portfolio management, all forms of collective 
investment management, 
pension fund management, custodial, depository and trust 
services (1) Unbound. 
(2) None. (3) Securities investment trust 
enterprises: 
(a) Equity interest in a company held by a single share holder and its related parties is 
subject to a ceiling limitation of 25% except for 
those who meet  the  qualifications as stated in  (b) i. ii. and iii.. 
(b) At least 20% of the equity holding should 
come from promoters who meet  the following 
qualifications : 
i. fund management institutions  :  at least 
NTD 65 billion of mutual fund, unit trust, or 
investment trust under management (assets 
managed by  their 50%, or more than 50%, holding subsidiaries included) 
ii. banks: ranked among top 1000 of world 
banks in terms of assets or net worth iii. insurance companies : holding at least NTD 
8 billion securities assets 
Securities depository enterprise: Only one securities depository can be established for one 
stock market (exchange).
15 
(4) Unbound except as indicated in the horizontal sections. (1) Unbound. 
(2) None. (3) None. 
 
  
 
  
 
  
 
 
 
  
 
  
 
  
 
(4) Unbound except as indicated in the horizontal section.  
 
                                                      
15 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/12
 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 Limitations on nati onal treatment Additional commitments 
j) Settlement and clearing 
services for financial assets, including securities, 
derivative products, and other 
negotiable instruments (1) Unbound except that domestic securities 
issuers may make settlement and clearance through Euroclear,  CEDEL or DTC (Depository 
Trust Company). 
(2) None.  (3) None except that: 
(a)  Only securities exchanges and the securities 
depository enterprises entrusted by the securities exchanges can provide securities settlement and 
clearing services.  
(b) Securities depository enterprises: Only one 
securities depository can be established in one 
exchange. (4) Unbound except 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, and 
financial data processing and related software by providers 
of other financial 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 the 
horizontal section.  
l) Services  provided by the 
securities consulting enterprises in the following 
categories: a. accepting 
assignment of providing for researches, analyses and 
advices 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 (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/12 
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 Limitations on nati onal treatment Additional commitments 
approved by the SFC), 
intermediation and other auxiliary financial services 
8. HEALTH RELATED AND SOCIAL SERVICES 
Human Health Services (931)  
 
  
 
 
 
  
 
 Other
 
- Leasing or rental services 
concerning medical devices 
without operator                         (1) None. 
(2) None. 
(3) A hospital should be established only by a 
non-profit institution16.  In addition: 
(a) the number of foreigners 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 by persons with medical licenses issued by Chinese 
Taipei. 
 (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section. (1) None. 
(2) None. 
(3) None. 
  
 
 
 
(4) Medical services should be provided by persons with medical licenses issued by 
Chinese Taipei.                          
 (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section.                               
9. TOURISM AND TRAVEL RELATED SERVICES 
A. Hotels and Restaurants 
(including catering)  
a) Hotel (limited to tourist hotel) 
(excluding food and beverage 
serving services) (64110**)  
 
(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.  
 
                                                      
16 Note for Transparency: Non-profit institutions are permitte d to purchase and consume services from for-profit entities .  
  WT/ACC/SPEC/TPKM/12
 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 Limitations on nati onal treatment Additional commitments 
b) Hotels (limited to regular 
hotel) (64110**) 
 
 
  
c) Food  Servin g Services (642) 
(including related beverage serving 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 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 except as indicated  in the 
horizontal section.  
 
B. Travel Agencies and Tour 
Operators Services (7471) (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.  
 
C. Tourist Guides Services (7472) (1) Unbound. 
(2) None. 
(3) Unbound except such services can only be provided by a travel agency or a tour operator. 
(4) Unbound except as indicated in 
the horizontal section.   (1) Unbound. 
(2) None. 
(3) None.  
(4) Unbound except as indicated 
in the horizontal section. In addition, a foreigner can apply for the travel-guide 
examination only if he has obtained the alien 
resident certificate and has resided in Chinese Taipei for more than six months.  
 
10.   RECREATIONAL, CULTURAL AND SPORTING SE RVICES (OTHER THAN AUDIOVISUAL SERVICES) 
B. News Agency 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 except as indicated in the 
horizontal section. In addition, residence in 
Chinese Taipei is required for a publisher and an editor.  
  
 WT/ACC/SPEC/TPKM/12 
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 Limitations on nati onal treatment Additional commitments 
D. Sporting and Other 
Recreational Services (limited to 96411, 96412, 
96419)  (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.  
 
11. TRANSPORT SERVICES 
C.  Air Transport Services17 
  a) Maintenance and repair 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) Selling and marketing 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 the 
horizontal section.  
 
c) Computer reserva tion system (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.  
 
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.  
 
                                                      
17 As defined in the Annex on Air Transport Services.  
  WT/ACC/SPEC/TPKM/12
 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 Limitations on nati onal treatment Additional commitments 
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.  
d) Maintenance and Repair of 
Rail Transport Equipment 
(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) Passenger transportation 
(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 or 
destination outside of Chinese 
Taipei (7123**, excluding 
regular route freight 
transportation as currently defined in the Highway Law 
and those services currently 
specifically reserved to the Chinese Taipei'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 Transport 
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/12 
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 Limitations on nati onal treatment Additional commitments 
H.   Services Auxiliary to All 
Modes of Transport 
 
a) Cargo Handling Services 
(excluding ramping services provided in airports) (741**)  
  
(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) Storage and Warehousing 
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 January 2000. 
(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 Transport Agency 
Services (7480)  (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.  
 
d) Other Supporting and Auxiliary 
Transport Services (excluding 
local pick-up and delivery) (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 in the 
horizontal section.   
 
  
  WT/ACC/SPEC/TPKM/12
 Page 41 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 II Countries to which the 
measure applies Intended  
duration Conditions 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 purchase land for 
offices, residences, shops and factories, churches, 
schools of the expatriates, chancellery, facilities of non-profit organisations and graveyard on a 
reciprocal basis.                                                        
 
All countries.  
 
Indefinite.  
 
Reciprocity. 
Supporting and Auxiliary 
Air Transport Services 
 - ramping services 
provided in airports (741**) 
 
 
- other supporting 
services for air transport 
(7469**)  
 
 Foreign air carriers granted under bilateral air 
services agreement may self-handle their own 
cargo-handling services.  
Foreign air carriers granted under bilateral air 
services agreement may self- handle their aircraft cleaning, disinfecting and towing services.  
 
 All countries. 
 
  
All countries.  
 
 Indefinite. 
 
  
Indefinite.  
 
  
Bilateral air services agreement. 
 Bilateral air services agreement. 
 WT/ACC/SPEC/TPKM/12 
Page 42  
 
 ANNEX
 
REFERENCE PAPER  
Scope  
  The following are definitions and principl es on the regulatory framework for the basic 
telecommunications services. 
 Definitions
 
 Users
 mean service consumers and service suppliers. 
 
Essential facilities  mean facilities of a public telecommunications transport network or service that 
 
(a) are exclusively or predominantly provided by a single or limited number of suppliers; 
and 
 
(b) cannot feasibly be economically or technically substituted in order to provide a service. 
 
A major supplier  is a supplier which has the ability to mate rially affect the terms of participation 
(having regard to price and supply) in the releva nt market for basic telecommunications services as a 
result of: 
 
(a) control over essential facilities; or  (b) use of its position in the market. 
 1. Competitive safeguards
 
 
1.1 Prevention of anti-competitive practices in telecommunications  
  Appropriate measures shall be maintained for th e purpose of preventing suppliers who, alone or 
together, are a major supplier from engaging in  or continuing anti-competitive practices. 
 
1.2 Safeguards
 
  The anti-competitive practices referred to above shall include in particular:   (a) engaging in anti-competitive cross-subsidization; 
 
 (b) using information obtained from comp etitors with anti-competitive results; and 
 
(c) not making available to other services suppliers on a timely basis technical 
information about essential facilities and co mmercially relevant information which 
are necessary for them to provide services. 
  WT/ACC/SPEC/TPKM/12 
 Page 43 
 
 
 2. Interconnection  
 2.1 This section applies to linking with suppliers  providing public telecommunications transport 
networks or services in order to allow the users of  one supplier to communicate with users of another 
supplier and to access services provided by anothe r supplier, where specific commitments are 
undertaken.  2.2 Interconnection to be ensured
 
  Interconnection with a major supplier will be en sured at any technically feasible point in the 
network.  Such interconnection is provided. 
 
(a) under non-discriminatory terms, conditi ons (including technical standards and 
specifications) and rates and of a quality no less favorable than that provided for its 
own like services or for like services of non-affiliated service suppliers or for its 
subsidiaries or other affiliates; 
 
(b) in a timely fashion, on terms, conditions (including technical standards and 
specifications) and cost-oriented rates that ar e transparent, reasonable, having regard 
to economic feasibility, and sufficiently unbundl ed so that the supplier need not pay 
for network components or facilities that it does not require for the service to be 
provided; and 
 
(c) upon request, at points in addition to the network termination points offered to the 
majority of users, subject to charges that reflect the cost of construction of necessary additional facilities. 
 
2.3 Public availability of the pro cedures for interconnection negotiations
 
  The procedures applicable for interconnecti on to a major supplier will be made publicly 
available. 
 
2.4 Transparency of interconnection arrangements
 
  It is ensured that a major supplier will make  publicly available either its interconnection 
agreements or a reference interconnection offer.  
2.5 Interconnection: dispute settlement
 
  A service supplier requesting interconnection with  a major supplier will have recourse, either; 
  (a) at any time or 
 
 (b) after a reasonable period of time which has been made publicly known  to an independent domestic body, which may be a regulatory body as referred to in paragraph 5 
below, to resolve disputes regarding appropriate te rms, conditions and rates for interconnection within 
a reasonable period of time, to the extent th at these have not been established previously. 
 WT/ACC/SPEC/TPKM/12 
Page 44  
 
 3. Universal service
 
  Any Member has the right to define the kind of universal service obligation it wishes to maintain.  
Such obligations will not be regarded as anti-competitively  per se, provided they are administered in a 
transparent, non-discriminatory and competitively ne utral manner and are not more burdensome than 
necessary for the kind of universal service defined by the Member.  4. Public availability of licensing criteria
 
  Where a license is required, the following will be made publicly available: 
 
(a) all the licensing criteria and the period of  time normally required to reach a decision 
concerning an application for a license and 
 
 (b) the terms and conditio ns of individual licenses. 
 
 The reasons for the denial of a license will be  made known to the applicant upon request. 
 5. Independent regulators
 
 
 The regulatory body is separate from, and not accountable to, any supplier of basic 
telecommunications services.  The decisions of and the procedures used by regulators shall be impartial with respect to all market participants.  6. Allocation and use of scarce resources
 
 
 Any procedures for the allocation and use of  scarce resources, including frequencies, numbers 
and rights of way, will be carried out in an obj ective, timely, transparent and non-discriminatory 
manner.  The current state of allocated frequency ba nds will be made publicly available, but detailed 
identification of frequencies allocated for specific government uses is not required.  
__________