RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/TPKM/18/Add.2
5 October 2001
(01-4811)
Working Party on the
Accession of Chinese Taipei
REPORT OF THE WORKING PARTY ON THE
ACCESSION OF THE SEPARATE CUSTOMS TERRITORY
OF TAIWAN, PENGHU, KINMEN AND MATSU
Addendum
Schedule CLIII– Separate Customs Territ ory of Taiwan, Penghu, Kinmen and Matsu
Part II –  Schedule of Specific Commitments on Services
 List of Article II MFN Exemptions
The Schedule of Commitments on Services resulting from the negotiations between Chinese
Taipei and WTO Members is annexed to the Protocol of Accession of Chinese Taipei and is
reproduced hereunder.WT/ACC/TPKM/18/Add.2
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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 national 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, unlessotherwise falling into the measures of limitationsspecified in the specific sectors.
(b) With respect to portfolio investment in
companies whose shares are listed in the
securities markets of Chinese Taipei.No limitations exist, except as otherwise specifiedin this schedule for specific sectors.
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.WT/ACC/TPKM/18/Add.2
Page 3Modes 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 national treatment Additional commitments
Entry and Temporary Stay of Natural Persons
(4) Unbound, except for measures concerning
the entry and temporary stay of natural persons inthe 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 Taipei without receiving
remuneration from within Chinese Taipei and is
not engaged in making direct sales to the general
public, for the purpose of participating inbusiness meetings, business negotiations, thepreparation for establishing a commercialpresence 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 periodsindefinitely.
Intra-corporate transferee being a natural
person who has been employed by a juridical
person of another member for a period of not lessthan 1 year and who seeks temporary entry toprovide services as a responsible person, a seniormanager 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 manageror a department head appointed by the board with
the authority to sign for the employing entity.(4) Unbound except for measures concerning
the categories of natural persons referred to inthe market access column.WT/ACC/TPKM/18/Add.2
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A senior manager means a head or a
supervisor who has the authority to appoint orremove the personnel or to make suchrecommendation, and has the power to makedecisions over the day-to-day operation.
A specialist means a natural person within
an organisation who possesses knowledge at anadvanced level of expertise and who possessesproprietary knowledge of the organisation'sservices, 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 fora period of no more than 3 years.
(d) Persons who are employees of an  enterprise
outside Chinese Taipei not having commercialpresence in Chinese Taipei may enter and stay inChinese Taipei with the following requirements:
i. The enterprise outside Chinese Taipei
has concluded a service contract with anenterprise engaged in business operation inChinese Taipei;ii. These persons should have been
employed by the enterprise outside Chinese
Taipei for a period of no less than one yearand have met the requirements prescribedfor "specialist" above;iii. The persons may not engage in otheremployment while in Chinese Taipei;
iv. The commitment relates only to theWT/ACC/TPKM/18/Add.2
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service activity which is the subject of the
contract.  It does not confer entitlement topractice generally as a licensed professionalin 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 landscape architecturalservices (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 technicalconsulting 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/TPKM/18/Add.2
Page 6
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Limitations on national treatment Additional commitments
II. SECTOR-SPECIFIC COMMITMENTS
1. BUSINESS SERVICES
A. Professional Services
a) Legal Services(861**)
i. Legal services provided by
"Attorney of foreign legalaffairs (AFLA)"
- AFLA  practicing the law of
his/her home  jurisdiction(s)
or international lawindependently.
- AFLA cooperating with the
licensed lawyer in ChineseTaipei or acquiring the latter's
written opinions in the matters
concerning marriage, parentalor inheritance cases in whichthe national of Chinese Taipeiis a party or the estates is
located in Chinese Taipei.
ii. Foreign legal assistant or
consultant:
- assisting Chinese Taipei
lawyers or AFLAs but notconducting litigation or
providing other legal services
under theassistant/consultant's ownname.(1) None.
(2) None.(3) None, except that :
i. access is restricted to natural persons
1
having established a law office in the formof sole proprietorship orii.   partnership
2 in a law office is limited to
persons registered as attorneys of foreignlegal 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 thehorizontal 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 thehorizontal section.(3)
(a)    Chinese Taipei will grant
recognition of AFLA to the
following:
i. the service provider is
qualified as a lawyer inhis/her home jurisdiction(s),
and
ii. the service provider haspracticed as a qualified lawyerfor at least 5 years in his/herhome jurisdiction(s).
However, should a foreign
lawyer be employed by alawyer of Chinese Taipei asan assistant or consultant orhave practiced his/her homejurisdiction laws elsewhere,
the term, up to a maximum of
two years, of employment orpractice may be accredited tothe said five year term.
iii.    Any foreign lawyer whois already employed by a
                                                     
1 The AFLA is required to indicate the jurisdictio n(s) where he/she is qualified as a lawyer.
2 Note For transparency: According to the law of Chinese 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".WT/ACC/TPKM/18/Add.2
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Sector or sub-sector Limitations on market access Limitations on national treatment Additional commitments
Chinese Taipei lawyer by the
date of Chinese Taipei'saccession to the WTO inaccordance with theRegulation ConcerningChinese Taipei's Lawyers'
Employment of Foreigners
and Administration Thereof,may apply to become anAFLA after the completion ofthe two years' employmentperiod.
(b) Chinese Taipei will
allow AFLAs to establishpartnership with or employlicensed lawyer of ChineseTaipei upon the accession tothe WTO.
(c) Foreigners who are
college graduates majoring inlaw-related subjects or havelaw-related workingexperience for at least two
years, or who have passed the
lawyer’s examination in anyforeign country and may beemployed by Chinese Taipeilawyers or “AFLAs” to workas assistants or consultants
.WT/ACC/TPKM/18/Add.2
Page 8
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
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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 relatedto accountant attestation practice in ChineseTaipei, which can be  provided only by thecertified public accountants of ChineseTaipei.
(3) None, except that access is restricted to
natural persons having established an office otherthan in a form of a company(4) Unbound except as indicated in thehorizontal 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 sectionWT/ACC/TPKM/18/Add.2
Page 9Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Limitations on national 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 onlybe provided by the tax attorneys of ChineseTaipei.
(2) None, except for services related to Chinese
Taipei's income tax certifications, which can onlybe provided by the tax attorneys of ChineseTaipei.(3) None, except that access is restricted tonatural persons having established an office other
than in a form of a company.
(4) Unbound except as indicated in thehorizontal section
(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in the
horizontal section
(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in thehorizontal section.WT/ACC/TPKM/18/Add.2
Page 10
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 national treatment Additional commitments
d), e), f), g)
Architectural Services(8671),Engineering Services (8672),Integrated Engineering  Services(8673), Urban Planning andLandscape Architectural Services
(8674)
i. Architect (1) None, except for services related  to the
architect  certification practice in Chinese Taipei,which can only be provided by the licensedarchitects of Chinese Taipei.
(2) None, except for services related to architect
certification practice in Chinese Taipei, whichcan only be provided by the licensed architects ofChinese Taipei.(3) None, except that access is restricted tonatural persons having established an office other
than in a form of a company.
(4) Unbound except as indicated in thehorizontal section. In addition, architecture firmsestablished in Chinese Taipei may employforeign technicians specialized in architecture,
construction and related engineering technology.(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in the
horizontal section.WT/ACC/TPKM/18/Add.2
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 national treatment Additional commitments
ii. Professional Engineer (1) None, except for services related to
professional engineer certification practice inChinese Taipei, which can only be provided bythe licensed professional engineers of ChineseTaipei.(2) None, except for services related to
professional engineer certification practice in
Chinese Taipei, which can only be provided bythe licensed professional engineers of ChineseTaipei.(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 thehorizontal 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 thehorizontal section.(1) None
(2) None.
(3) None.
(4) Unbound except as indicated in  thehorizontal section.WT/ACC/TPKM/18/Add.2
Page 12
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
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i) Veterinary Services (932) (1) None, except for services related
to the prescription, diagnosis and examinationwhich shall be provided by the licensedveterinarian of Chinese Taipei with practicepermit from Chinese Taipei.(2) None.
(3)  None, except that:
(a)  access is restricted to naturalpersons having established an office other than ina form of a company.(b) Veterinary assistant shall alsomeet one of the following requirements with
verification documents:
i. practising as a veterinarian assistant for atleast 4 years; orii. undertaking veterinary-related work for atleast 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 thecomputer airline reservationsystem services) (841, 842,843, 844, 845, 849)(1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.
C. Research and  Development
Services (851, 852, 853)(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in thehorizontal section.
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/TPKM/18/Add.2
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 national treatment Additional commitments
E. Rental/leasing Services
without Operators
b) Concerning  Aircraft
(excludingcabotage)(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 orbroadcasting/ screeningadvertisements 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/TPKM/18/Add.2
Page 14
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 national treatment Additional commitments
ii. Other Advertising Services
(871**)(1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.(3) None.(4) Unbound except as indicated in  thehorizontal section.
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 thehorizontal section.(1) None.
(2) None.(3) None.(4) Unbound except as indicated in  thehorizontal section.
d) Services Related to
Management Consulting
(866) (includes managementand operation by contract ofhealth care facilities on a "forfee" basis but does not includepractice of the medical
profession)(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in  thehorizontal section.
e) Technical Testing and
Analysis Services (8676)(1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.
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 thehorizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in thehorizontal section.WT/ACC/TPKM/18/Add.2
Page 15Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
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h) Services Incidental to Mining
(883,5115)(1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.(3) None.(4) Unbound except as indicated in  thehorizontal section.
i) Services Incidental to
Manufacturing (excludingCPC 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 thehorizontal section.(1) Unbound.
(2) None.(3) None.(4) Unbound except as indicated in  thehorizontal section.
m) Engineering Related
Scientific and Technical
Consulting Services (8675)(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in  thehorizontal section.
n) Maintenance and Repair of
Equipment (633, 8861-8866)(excluding maritime vessels,
aircraft and other transport
equipment)(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in  thehorizontal section.
o) 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.
p)  Photographic Services (875) (1) None.
(2) None.
(3) None.(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in thehorizontal section.WT/ACC/TPKM/18/Add.2
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 national treatment Additional commitments
q) Packaging Services(876) (1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.
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 ChineseTaipei is required for a publisher  and aneditor.
s) Convention Services (87909*)
* Activities of establishments
engaged in provision of
planning, organising,managing and  marketingservices for conventions andsimilar events (including
catering and beverage service)(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in thehorizontal section.
t) Other
i. Telephone Answering
Services (87903)
ii. Duplicating Services
(87904)
iii. Translation and
Interpretation Services
(87905)
iv. Mailing List
Compilation and MailingServices (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 thehorizontal section.WT/ACC/TPKM/18/Add.2
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2. COMMUNICATION SERVICES
B. Land-based International
Courier Services: All ground
services arising as part of aninternational shipment beinghandled by an air expresscarrier, for delivery to aconsignee, except for those
currently specifically reserved
to the Chinese Taipei postalauthorities by law.(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in thehorizontal section.WT/ACC/TPKM/18/Add.2
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Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
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C. Telecommunication services
- This draft schedule is in accordance with the Chairman's note s of 16 January 1997 (S/GBT/W/2/Rev.1) on Scheduling Basic Teleco mmunication 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
(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 exceed20 %, but the aggregate of direct and indirectinvestment by non-Chinese
Taipei persons in a service supplier other
than  Chunghwa Telecom,  is permitted to60 %
5.
 - 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 thehorizontal section.(1) None.
(2) None.
(3) The chairman and a majority of the
board of directors shall be Chinese Taipeinationals.
(4) Unbound except as indicated in the
horizontal section.Chinese Taipei undertakes the
obligations contained in thereference paper attachedhereto.
                                                     
4 According to the Telecommunication Act of Ch inese Taipei, this sector's services sha ll be provided by Type I telecommunication s enterprises.
A Type I Telecommunications enterprise refers to an enterprise  that installs telecommunications machinery and line facilities t o provide telecommunications services.
The above facilities refer to network transmission facilities connecting the sending and r eceiving terminals, switching fac ilities installed as part of the ne twork transmission facilities and the
auxiliary facilities thereof.
5 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 investment has been exceeded, the percentage of  indirect investment in a services supplier held through a
Chinese Taipei company is calculated as follows:
- Indirect investment = the percentage of direct investment in the service provider held by the company formed between a non-Chi nese 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 a bove formula is permitted to 60%.WT/ACC/TPKM/18/Add.2
Page 19Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
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(o) Others:
- Land-based mobile
communications services:
Cellular mobile phoneservices (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 exceed20%, but the aggregate of direct and indirect
investment by non-Chinese Taipei persons in
a service supplier other than ChunghwaTelecom, is permitted to 60 %
6.
-  The aggregate percentage of shares held by
non-Chinese Taipei persons in Chunghwa
Telecom, including direct and indirectinvestment, cannot exceed 20 %.
(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.(3) The chairman and a majority of theboard of directors shall be Chinese Taipei
nationals.
(4) Unbound except as indicated in the
horizontal section.
                                                     
6 The same as Footnote 5.WT/ACC/TPKM/18/Add.2
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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 national treatment Additional commitments
- Satellite-based  mobile
communications services
(75213*)(1) Subject to commercial arrangements with
Chinese Taipei licensed operators.
(2) None.(3) None except:
- A service supplier shall be a Company
Limited by Shares incorporated in ChineseTaipei.
- 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 Taipeipersons in a service supplier other thanChunghwa Telecom, is permitted to 60 %
7.
- The aggregate percentage of shares held by
non-Chinese Taipei persons in Chunghwa
Telecom, including direct and indirectinvestment, cannot exceed 20 %.
(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.
(3) The chairman and a majority of theboard of directors shall be Chinese Taipei
nationals.
(4) Unbound except as indicated in the
horizontal section.
Resale-Based Services8
(a) Voice telephone service
(7521)(1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section(1) None
(2) None.(3) None.
(4) Unbound except as indicated in the
horizontal section.
(b) Packet-switched data
transmission services
(7523**)
(c) Circuit-switched data
transmission services(7523**)(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in thehorizontal section.
                                                     
7 The same as Footnote 5.
8 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/TPKM/18/Add.2
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 national treatment Additional commitments
(d) Telex services (7523**)
(e) Telegraph services  (7522)(f) Facsimile services
(7521**, 7529**)
(g) Private leased circuit services
(7522**, 7523**)
(o) Others:
Cellular mobile phone
services (75213*),
 Radio paging services(75291*),Trunked radio services(7523**, 75213*),
Mobile data services
(7523**)(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in thehorizontal section.
(B) VALUE-ADDED TELECOMMUNICATION SERVICES9
(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(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in thehorizontal section.
                                                     
9 According to the Telecommunication Act of Chinese Taipei, this sector's services are provided by Type II telecommunications en terprises.  A Type II telecommuni cations enterprise refers to an
enterprise other than a Type I telecommunications enterprise.WT/ACC/TPKM/18/Add.2
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 national treatment Additional commitments
- Word Processing and Editing
D. Audiovisual Services
(a) Video Tape / Motion Picture
Production and DistributionServices (9611**)(1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.
(b) Motion Picture Projection
Services (96121)(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in thehorizontal section.
(c) Radio and Television       
Services (96131, 96132)(1) None, except that:
- Wireless Radio and Television :  70% ofthe wireless radio and television programs
are required to be domestically produced.
 - Cable Television: 20 % of cable televisionprograms are required to be domesticallyproduced.  The above-mentionedpercentages shall be calculated on the basisof 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 thewireless radio and television programs are
required to be domestically produced.
- Cable Television: 20 % of cable televisionprograms are required to be domesticallyproduced.  The above mentioned percentagesshall be calculated on the basis of the total
number of hours of program transmission on
the activated channels of a system operator.(1) None.
(2) None.
(3) None.WT/ACC/TPKM/18/Add.2
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 national treatment Additional commitments
(d) Sound Recording Services(4) Unbound except as indicated in the
horizontal section.
(1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.(4) Unbound except as indicated in the
horizontal section.  In addition, a transferee inthe stock transaction of radio and televisionbusiness is required to be a national residing inChinese Taipei.
(1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal 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 thehorizontal section.(1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.
B. Wholesale Trade Services
(excluding firearms and
military equipment) (622)(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in thehorizontal section.
C. Retailing Services (631, 632,
6111, 6113, 6121) (excludingfirearms and militaryequipment)(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/TPKM/18/Add.2
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 national treatment Additional commitments
D. Franchising (8929) (1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.(3) None.(4) Unbound except as indicated in  thehorizontal section.
5. EDUCATION SERVICES
Student Placement Services forOverseas Studies
10 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 chairmanof the board should be national of Chinese
Taipei.
(b) The number of foreigners as directormay not exceed one third of the board andmay not exceed five directors.
(4) Unbound except as indicated in thehorizontal 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 thehorizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in  thehorizontal section.
B. Consulting Services
Incidental to Nature andLandscape 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.
                                                     
10 Excluding acting as an agent for collecting tuition fees and for holding classesWT/ACC/TPKM/18/Add.2
Page 25Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Limitations on national treatment Additional commitments
7. FINANCIAL SERVICES
All sectors listed in financial
servicesApplications for new products
will be reviewed and
responded to within threemonths of receipt of thecompleted documentation;and applications for productsthat have already been
approved for other financial
institutions will be reviewedand responded to within 15days of receipt of completeddocumentation. It is the
ongoing intention of Chinese
Taipei to further expedite andstreamline the generalapproval procedures for newand existing products.WT/ACC/TPKM/18/Add.2
Page 26
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Limitations on national treatment Additional commitments
A. Insurance and Insurance
Related Services
a) Direct Insurance:
i. Life, accident and health
insurance (excluding
compulsory social securityservices and pensioninsurance currently reservedto the government underChinese 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 liabilityarising therefrom; and
(b) goods in international transit.
(2) Unbound except for individual lifeinsurance.  In addition, the solicitation and
marketing activities in the territory of Chinese
Taipei by non-resident financial service suppliersare not allowed.(3) Commercial presence should be limited tothe form of branch, subsidiary, joint venture, orrepresentative office; when the presence of a
foreign mutual insurance company takes the form
of a branch, the parent company of such branchmust have net worth of at least NT$2 billion.(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) Unbound.
(3) None.
(4) Unbound except as indicated in the
horizontal section.1. All rate formulas,
policy clauses, insuranceapplication forms and other
relevant materials prescribed
by the Ministry of Finance(MOF) and amendments tosuch items may be filed withMOF for recordation prior totheir use and may be used
thereafter unless MOF
disapproves within 15 daysafter receipt in the case ofproducts that have alreadybeen approved for otherfinancial 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 policyinto the Chinese languagemust 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/TPKM/18/Add.2
Page 27Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Limitations on national treatment Additional commitments
c) Insurance  Intermediation
(including agent, broker,adjuster and insurancesolicitor services)(1) Unbound, except insurance broker services
for:
(a) maritime shipping and commercialaviation, with such insurance to cover any orall of the following: the goods beingtransported, the vehicle 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 ChineseTaipei's agent, broker, or adjuster licence.(4) Unbound except as indicated in thehorizontal section. In addition, one who hasobtained 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 andconsultancy services)(1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.WT/ACC/TPKM/18/Add.2
Page 28
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Limitations on national 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 ChineseTaipei by non-resident financial servicesproviders is prohibited ; 2-financial servicesconsumed abroad have to be permitted in thejurisdiction where they are consumed.
(3)  None, except that
(a) Provision of banking services, listed  in
this sub-sector, through the commercial presencein Chinese Taipei shall be limited to theestablishment of the following institutions:commercial banks,  branches of foreign banks,
offshore banking branches of  banks, foreign
exchange  brokerage firms, credit cardinstitutions 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 exchangebrokerage firms.
(c) Commercial Banks:
 any single person shall not hold shares in abank 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 theaggregate, unless the approval of the MOF hasbeen obtained.
(d) Branches of Foreign Banks:
A foreign bank may apply to establish its first
branch in Chinese Taipei when it meets the prior-(1) Unbound.
(2) None.
(3) None.Chinese Taipei permits the
opening, at customer request,of foreign currency depositaccounts abroad and thetransfer of funds to theseaccounts pursuant to the
prudential regulations of
competent authorities ofChinese Taipei.Specifically, this means thatChinese Taipei residents arepermitted to seek information
from the local branch of
foreign banks on openingaccounts abroad.  The localbranch of the foreign banksare allowed to provideinformation upon request,
including application forms
and to provide information onfilling out such forms.The application forms have tobe sent directly by the
customer to the parent bank
outside Chinese Taipei forprocessing and approval.  Theforeign bank is not permittedto solicit such businessthrough any channels,
including advertising
promotion or the posting ofinformation in Chinese TaipeiWT/ACC/TPKM/18/Add.2
Page 29Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Limitations on national treatment Additional commitments
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 aforeign bank should have a total business volumeof at least US$1 billion with the banks and majorenterprises of Chinese Taipei in the previous
three calendar years, of which there shall have
been a total amount of not less than US$180million granted as medium- or long-term credits.
(e)  Offshore Banking Branches of Banks:
i. An offshore banking branch may notconduct transaction or exchange business
between foreign currencies and New Taiwan
dollars, and also may not engage in directinvestment in company stocks or real estate.ii. Customers of offshore banking branches arelimited to non- residents and foreign exchangebanks.
(f) Trust Investment Companies:
New entry is prohibited.
(g) Foreign exchange brokerage firms:
Investment in a foreign exchange brokerage firmis subject to the following restrictions:
i. investment by each domestic or foreign
financial institution is limited to 10% of theownership share.ii. investment by each domestic  or foreignparty other than  financial institutions is limited to20% of the ownership share.
The investment by money brokerage firms is
exempt from the above-mentioned restrictions.(4) Unbound except as indicated in thehorizontal section.(4) Unbound except as indicated in the
horizontal section.WT/ACC/TPKM/18/Add.2
Page 30
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Limitations on national treatment Additional commitments
a) Acceptance of deposits and
other repayable funds(3) Acceptance of foreign exchange checking
account deposits and issuance of foreignexchange negotiable certificates of time depositare not allowed.Offshore banking branches accepting foreignexchange deposits may not:
(a) accept foreign currency cash deposits;
(b) permit the withdrawal of foreignexchange deposits in New Taiwan dollars.(3)  None.
b) Lending of all types (3)
(a) Foreign banks are subject to per clientforeign currency credit extension limit of 25% ofthe 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 creditextension or one billion New Taiwan dollars,whichever is higher.(b) Foreign currency financing is only availablewhen there are underlying transactions .
(c)The borrowers of foreign currency loans are
limited to domestic enterprises and individuals.Foreign currency loans, except for post -exportloans,  are not allowed to be converted into NewTaiwan dollars.(3) None.
c) Financial leasing (3) None. (3) None.
d) Payment and money
transmission services(3) None. (3) None.WT/ACC/TPKM/18/Add.2
Page 31Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Limitations on national treatment Additional commitments
e) Guarantees and
commitments(3) Foreign banks are subject to per client
foreign currency credit extension limit of 25% ofthe net worth of their head office; and per clientNew Taiwan dollar credit extension limit of 10%of the total balance of New Taiwan dollars creditextension or one billion New Taiwan dollars,
whichever is higher.
Guarantees of foreign currency guaranteebusiness are limited to domestic enterprises andindividuals.(3) None.
f) Trading for own account or
for account of customers inthe following instruments:
      - Money market
instruments
      - Foreign exchange      - Bullion
- Derivative products nottraded on the exchange  and
exempted from the Futures
Trading Law by the Ministryof Finance or the CentralBank,  such as currencyoptions, interest rate options,FX swaps, cross currency
swaps, interest rate swaps,
forward rate agreements andmargin trading(3) Forward exchange business  is available
when there are underlying 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 NewTaiwan 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.
k) Provision and transfer   of (3) None. (3) None.WT/ACC/TPKM/18/Add.2
Page 32
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Limitations on national treatment Additional commitments
financial information,  and
financial data  processing andrelated software by suppliersof other financial services
C. Securities and Futures
f) Trading for own account or
for account of customers,
whether on an exchange, in an
over-the-counter market orotherwise, in the  followinginstruments:
- derivative products subject to
the Futures Trading Law,including, but not limited to,futures and options
11
- transferable securities(1) Unbound.
(2) None.(3) None.(4) Unbound except as indicated inthe horizontal section.
(1) Unbound.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.(1) Unbound.
(2) None.(3) None.(4) Unbound except as indicated inthe horizontal section.
(1) Unbound.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.
g) Participation in issues of all
kinds of securities (excluding
short-term bills), including
underwriting and placementas agent (whether publicly orprivately) and provision ofservices related to such issues(1) Unbound.
(2) None.
(3) Securities business only includes brokerage,
underwriting, and dealership.(4) Unbound except as indicated in thehorizontal section.(1) Unbound.
(2)  None.
(3) None.
(4) Unbound except as indicated in the
horizontal section.
                                                     
11 Note for transparency: All the derivative products are subject to the Futures Trading Law except otherwise exempted by the rele vant competent authorities, i.e. the Ministry of Finance and the
Central Bank, as provided for in the said Law.WT/ACC/TPKM/18/Add.2
Page 33Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Limitations on national treatment Additional commitments
i) Asset management, such as
cash or portfolio management,all forms of collectiveinvestment management,pension fund management,custodial, depository and trust
services(1) Unbound.
(2) None.(3) Securities investment trustenterprises:(a) Equity interest in a company held by asingle 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 shouldcome from promoters who meet  the followingqualifications :
i. fund management institutions  :  at least
NTD 65 billion of mutual fund, unit trust, orinvestment trust under management (assetsmanaged 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 onesecurities depository can be established for one
stock market (exchange).
12
(4) Unbound except as indicated in the
horizontal sections.(1) Unbound.
(2) None.(3) None.
(4) Unbound except as indicated in the
horizontal section.
                                                     
12 Banks permitted by the Bureau of Monetary Affairs to engage in the custodial business are allowed to provide such service for c ollective investment funds.WT/ACC/TPKM/18/Add.2
Page 34
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Limitations on national treatment Additional commitments
j) Settlement and clearing
services for financial assets,including securities,derivative products, and othernegotiable instruments(1) Unbound except that domestic securities
issuers may make settlement and clearancethrough Euroclear,  CEDEL or DTC (DepositoryTrust Company).(2) None.(3) None except that:
(a)  Only securities exchanges and the securities
depository enterprises entrusted by the securitiesexchanges can provide securities settlement andclearing services.(b) Securities depository enterprises: Only onesecurities depository can be established in one
exchange.
(4) Unbound except as indicated in thehorizontal section.(1) Unbound.
(2) None.
(3) None.
(4) Unbound except as indicated in the
horizontal section.
k) Provision and transfer of
financial information, andfinancial data processing andrelated 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 consultingenterprises in the followingcategories: a. acceptingassignment of providing forresearches, analyses and
advices relating to securities
investments; b. issuingpublications relating tosecurities investments;c. hosting seminars relating tosecurities investments; and d.
providing other services
relating to securitiesinvestments which have beenapproved by the SFC),(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 thehorizontal section.WT/ACC/TPKM/18/Add.2
Page 35Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Limitations on national treatment Additional commitments
intermediation and other
auxiliary financial services
8. HEALTH RELATED AND SOCIAL SERVICES
Human Health Services (931)
Other
- Leasing or rental services
concerning medical deviceswithout operator(1) None.
(2) None.(3) A hospital should be established only by anon-profit institution
13.  In addition:
(a) the number of foreigners as directors shouldnot exceed one third of total directors;
(b) more than one third of total directors should
be medical professionals.(4) Medical services should be provided bypersons with medical licenses issued by ChineseTaipei.
(1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.(3) None.
(4) Medical services should be provided by
persons with medical licenses issued byChinese Taipei.
(1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.
9. TOURISM AND TRAVEL RELATED SERVICES
A. Hotels and Restaurants
(including catering)
a) Hotel (limited to tourist hotel)
(excluding food and beverageserving services) (64110**)(1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.
                                                     
13 Note for Transparency: Non-profit institutions are permitte d to purchase and consume services from for-profit entities.WT/ACC/TPKM/18/Add.2
Page 36
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Limitations on national treatment Additional commitments
b) Hotels (limited to regular
hotel) (64110**)
c) Food  Serving Services (642)
(including related beverageserving 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 thehorizontal section.(1) None.
(2) None.(3) None.(4) Unbound except as indicated  in thehorizontal section.
(1) None.
(2) None.(3) None.(4) Unbound except as indicated  in thehorizontal section.
B. Travel Agencies and Tour
Operators Services (7471)(1) None.
(2) None.
(3) None
(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.
(3) None.
(4) Unbound except as indicated in the horizontal section.
C. Tourist Guides Services (7472) (1) Unbound.
(2) None.(3) Unbound except such services can only beprovided 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, aforeigner can apply for the travel-guideexamination only if he has obtained the alienresident certificate and has resided in ChineseTaipei 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 thehorizontal section. In addition, residence inChinese Taipei is required for a publisher andan editor.WT/ACC/TPKM/18/Add.2
Page 37Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Limitations on national 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 thehorizontal section.(1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.
11. TRANSPORT SERVICES
C. Air Transport Services14
a) Maintenance and repair of
aircraft(1) Unbound*.
(2) None.
(3) None.(4) Unbound except as indicated in thehorizontal section.(1) Unbound*.
(2) None.
(3) None.(4) Unbound except as indicated in thehorizontal 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 reservation system (1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.
E. Rail Transport Services
a) Passenger Transportation
(7111 )(1) Unbound*.
(2) None.
(3) None.
(4) Unbound except as indicated in thehorizontal section.(1) Unbound*.
(2) None.
(3) None.
(4) Unbound except as indicated in thehorizontal section.
                                                     
14 As defined in the Annex on Air Transport Services.WT/ACC/TPKM/18/Add.2
Page 38
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Limitations on national treatment Additional commitments
b) Freight Transport Services
(limited to ordinary truckingservices and container truckingservices) excluding regularroute trucking services ascurrently defined in the
Highway Law(1) Unbound*.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.(1) Unbound*.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.
d) Maintenance and Repair of
Rail Transport Equipment
(8868**)(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.
(3) None.(4) Unbound except as indicated in thehorizontal section.
F. Road Transport Services
a) Passenger transportation
(limited to car rental services)(1) Unbound*.
(2) None.
(3) None.(4) Unbound except as indicated in thehorizontal section.(1) Unbound*.
(2) None.
(3) None.(4) Unbound except as indicated in thehorizontal section.
b) Import and export of
freight that has an origin ordestination outside of Chinese
Taipei (7123**, excluding
regular route freighttransportation as currentlydefined in the Highway Lawand those services currentlyspecifically 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 TransportEquipment (6112, 8867)(1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.(1) None.
(2) None.(3) None.(4) Unbound except as indicated in thehorizontal section.WT/ACC/TPKM/18/Add.2
Page 39Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Limitations on national 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 thehorizontal section.(1) Unbound*.
(2) None.
(3) None.
(4) Unbound except as indicated in thehorizontal section.
b) Storage and Warehousing
services (742)(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.
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 (excludinglocal 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/TPKM/18/Add.2
Page 40
 MFN EXEMPTIONS LIST OF
THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU
Sector or sub-sector Description of measure indicating its
inconsistency with Article IICountries to which the
measure appliesIntended
durationConditions creating the need for
the exemption
 ALL SECTORS Acquiring the Rights and Interests in Lands
Non-Chinese Taipei natural and juridical persons
are permitted to lease or purchase land for
offices, residences, shops and factories, churches,
schools of the expatriates, chancellery, facilitiesof 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 ai
r
services agreement may self-handle their ow n
cargo-handling services.
Foreign air carriers granted under bilateral ai r
services agreement may self- handle their aircraf t
cleaning, disinfecting and towing services.All countries.
All countries.Indefinite.
Indefinite.Bilateral air services agreement.
Bilateral air services agreement.WT/ACC/TPKM/18/Add.2
Page 41
ANNEX
REFERENCE PAPER
Scope
The following are definitions and principles 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 materially affect the terms of participation
(having regard to price and supply) in the relevant 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 the 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 competitors with anti-competitive results; and
(c) not making available to other services suppliers on a timely basis technical
information about essential facilities and commercially relevant information which
are necessary for them to provide services.WT/ACC/TPKM/18/Add.2
Page 42
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 another supplier, where specific commitments are
undertaken.
2.2 Interconnection to be ensured
Interconnection with a major supplier will be ensured at any technically feasible point in the
network.  Such interconnection is provided.
(a) under non-discriminatory terms, conditions (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 are transparent, reasonable, having regard
to economic feasibility, and sufficiently unbundled 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 procedures for interconnection negotiations
The procedures applicable for interconnection 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 terms, conditions and rates for interconnection within
a reasonable period of time, to the extent that these have not been established previously.WT/ACC/TPKM/18/Add.2
Page 43
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 neutral 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 conditions 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 beimpartial 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 objective, timely, transparent and non-discriminatory
manner.  The current state of allocated frequency bands will be made publicly available, but detailed
identification of frequencies allocated for specific government uses is not required.
__________