RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/TPKM/2/Rev.3/Corr.1∗ 
3 September 2001 
 (01-4191) 
Working Party on the 
Accession of Chinese Taipei  
 
 
 
DRAFT REPORT OF THE WORKING PARTY ON THE 
ACCESSION OF THE SEPARATE CUSTOMS TERRITORY 
OF TAIWAN, PENGHU, KINMEN AND MATSU 
 
Corrigendum  
  
 Paragraph 3, delete " the Memorandum on Chinese Taipei's Foreign Trade Regime", replace with "the memorandum on Chinese Taipei's foreign trade regime".   In the list of laws, after 
"Implementation Rules of the Copyright Law" insert "Copyright  Intermediary Organization Act".  
Delete "Organic Charter of the Copyright Examinat ion and Mediation Committee of the Ministry of 
Interior;" replace with "Organic Charter of the Copyright Examination and Mediation Committee of 
IPO, Ministry of Economic Affairs".     Paragraph 11, insert sentence "The private sect or would be free to import sugar at out-quota 
rates." after sentence ending "…would be replaced by the implementation of a tariff quota system 
upon Chinese Taipei's accession."  Lines 10 and 17, dele te "liquified gas", replace with "liquified 
petroleum gas".  Line 16 delete "Chinese Petroleum Company's", replace with "Chinese Petroleum Corporations".  Line 21, insert "the" before "end of June 2002". 
 
 Paragraph 15, delete "Attachment E", replace with "Attachment D".   
  Paragraph 19, insert "Procedures" afte r "Agreement on Import Licensing".  
  Paragraph 23, line 12, de lete "Democratic".    
 Paragraph 25, delete "He further noted that each  tariff rate quota would be  recorded in the 
relevant part of Chinese Taipei's Schedule of Con cessions (Part I of the Annex to the Draft Protocol 
of Accession )." and replace with "He further noted that each tariff rate quota would be recorded in 
Part I of Annex I to the Draft Protocol of Accession." 
 Paragraph 28, line 3, delete "quote" replace with "quota".    Paragraph 29, line 2, insert "Under" before "S ystem 1", line 3, delete "under System 1".   
 Paragraph 32, line 5, delete "The re-allo cation process would commence immediately after a 
period of twenty-one days for notification."  
 Paragraph 40, at the end of the paragraph,  add "The Working Party took note of this 
commitment." 
 Paragraph 45, at the end of the paragraph,  add "The Working Party took note of this 
commitment." 
                                                     
 
∗ In English only WT/ACC/SPEC/TPKM/2/Rev.3/Corr.1 
Page 2  
 
  Paragraph 61, delete “If Chinese Taipei became a WTO Member before or on 31 December 
1999, the tariff rate quota system would be elimin ated no later than 31 December 2006” and the 
phrase “If Chinese Taipei acceded to the WTO on or after 1 January 2000,”.  Replace with "The transition period of the tariff rate quota system would be eight years after the accession year.” 
 Paragraph 66, at the end of the paragraph,  add "The Working Party took note of this 
commitment." 
 Paragraph 68, delete "Attachment D", replace with "Attachment C".   
 Paragraph 69, line 5, insert "rate" before "quotas".    Paragraph 90,  sub-para graph (iii), delete "and financial".  Sub-paragraph (iv), delete "and 
white skin sugar cane;".  Sub-paragraph (v), dele te "puffer fish and turtles", insert "eels".  Sub-
paragraph (vi), insert ", and white skin sugar cane". 
 Paragraph 91, line 1, delete "a system to permit the grant of ", line 2, delete "under 
development", replace with "adopted".   
 Paragraph 93, line 8, after "customs duties" a dd ", commodity tax and business tax".  Line 19 
after "1997", delete "and", replace with ",", after "1998" insert "and 11.34 per cent in 2000".   
 Paragraph 98, line 4, delete "were currently in place".   
 Paragraph 101, line 10, delete ", that", replace with ". The".  Line 19, insert "(proviso)" after 
"provisions".   
 Paragraph 103, line 11, delete "tax", replace with  "Tax".  Line 13, insert "and" before "foreign 
investment".  Line 13, delete ", exemptions fro m the mandatory distribution of profits, deferral of 
income tax for stock dividends, etc;  benefits";   replace with ".  Benefits".  Line 14, delete 
"Individuals' Investment Income Tax,".   
 Paragraph 104, lines 5 and 6, delete "6", replace with "7".  Line 7, delete "66", replace with 
"111.1", line 8, delete "199 7", replace with "2001".   
 Paragraph 109, line 8, delete "Promising industries were "Important Technology-Based 
Enterprises ".  Pursuant to the Statute, the scope of the words "Important Technology-Based 
Enterprises " was defined by order of the government.".   
 Paragraph 111, last line, delete "8-1", replace with "8, 9".    Paragraph 124, line 11, delete ")".    Paragraph 125, line 8 delete "Article 2, paragraph 2.2", replace with "Article 2.2".   
 Paragraph 139, insert at end of paragraph "Thi s measure was eliminated in January 2001".   
 Paragraph 149, delete "… Chinese Taipei's ag ricultural market access schedule", replace with 
"…Part I of Annex I to the Draft Protocol of Accession ." 
 Paragraph 150, line 4, delete "G/STR/N/3", re place with " G/STR/3".  Line 8, delete "the 
Taiwan Provincial Food Bureau", replace with "Council of Agriculture (rice imports).   
 Paragraph 157, line 5, delete "draft".    WT/ACC/SPEC/TPKM/2/Rev.3/Corr.1 
 Page 3 
 
 
  Paragraph 159, delete table, replace with: 
 Time Schedule Category 
Stage 1 X brewed alcoholic beverages except beer, repr ocessed alcoholic 
beverages (fruit), rice spirit 
Stage 2 X+1 year cooking alcoholic beverages,  distilled spirits, reprocessed alcoholic 
beverages 
Stage 3 X+2 year beer, alcohol 
Note: X = Accession Year 
 Paragraph 161, delete last sentence.   
 Paragraph 164, line 13, delete "expe riences", replace with "experience".  
 Paragraph 167, line 5, delete "Articles", replace with "Article".  Line 9, delete "articles", 
replace with "Articles".   
 Paragraph 171, add at the end of the para graph "The Working Party took note of this 
commitment".   
 Paragraph 188, last line, delete "Ministry of Interior", replace with "IPO, MOEA".   
 Paragraph 192, line 1, delete "37(1)(7)", replace with "37(7)".   
 Paragraph 195, lines 7  and 8, delete "paragraph 1,".   
 Paragraph 198, line 1, insert "1994", before "Patent Law".    Paragraph 204, line 21, delete  "and patents", replace with ",  patents and copyrights".   
 Paragraph 221, line 2, insert "to" before "any trade agreement".    Paragraph 216, delete "Attachment E", replace with "Attachment D".   
 Paragraph 224, delete a nd replace with the following; 
" The Working Party took note of the explan ations and statements of Chinese Taipei 
concerning its foreign trade regi me, as reflected in this Draft Report.  The Working Party 
took note of the commitments give n by Chinese Taipei in relati on to certain specific matters 
which are reproduced in paragraphs 12, 15, 19, 21, 22, 36, 37, 39, 40, 44, 45, 50, 55, 61, 66, 
68, 69, 71, 72, 73, 78, 80, 82, 84, 86, 89,  97, 106, 113, 116, 117, 121, 127, 135, 137, 140, 
141, 147, 148, 149, 150, 151, 152, 155, 158, 160, 166, 167, 171, 174, 180, 181, 187, 198, 
207, 208, 209, 211, 216, 217, 219 and 220 of this  Draft Report and noted that these 
commitments had been incorporated in  the Draft Protocol of Accession." 
 Attachment B, title, delete "January 1998", replace with "June 2001".  Under "Tobacco and 
Alcohol Taxes", first paragraph, lines 3 and 4, dele te "x dollars", replace with "590 NT dollars".  
Under "Administration of Tobacco and Alcohol Products", second paragr aph, last line, delete "three", 
replace with "two".  Fourth paragraph, line 1, de lete "within one year after", replace with "upon the 
date of";  line 2, delete "and beer ".  Line 2, delete "two years", repl ace with "one year".  Line 4, delete 
"three", replace with "two". Fifth paragraph, delete  
 
"require to meet certain qualifications. First of all, permits from the authority will be 
required. To do so, the applicant must fulf il requirements includi ng, minimum capital, WT/ACC/SPEC/TPKM/2/Rev.3/Corr.1 
Page 4  
 
 organization form (com panies limited by shares only), ac quiring a factory license, and no 
record of criminal of fence or tax default." 
 
replace with "required to obtain permission from the authority."  Eighth paragraph, line 1, delete "and 
wholesale", line 2, delete "and a wholesaler".   
 Attachment C.  Delete. 
 Rename Attachment D as "Attachment C".       Attachment E, sub-paragraph 8, first line,  under "Copyright Law", dele te "The", replace with 
"To".  Sub-paragraph 2, line 2, under "Statute for Establishment and Ma nagement of Economic 
Processing Zones", delete "trade information services ", replace with "trading, consultation".   Under 
"Statute for Commodity Tax", sub-paragraph (iv) , delete "to reduce the tax levied on the motor 
vehicles with the displacement over 2001 cubic meter from 35 % to 30% in 6 years after the 
implementation of this Statue", replace with "to reduce the tax levied on motor vehicles with a displacement over 2001 cubic centimetres from 35% to 30% within 6 years after the implementation of this Statute”.  Under "Statute for Inspecti on Procedure Governing Properties by Government 
Agencies", delete "statue to be repealed". 
 Attachment E, rename as "Attachment D".   
 
__________