WT/TPR/M/448/Add.1  
7 March 2024 
(24-2115) Page: 1/152 
Trade Policy Review Body  
7 and 9 November 2023  Original: English/anglais/inglés  
Spanish/espagnol/e spaño l 
 
 
  
TRADE POLICY REVIEW  
SEPARATE CUSTOMS TERRITORY OF TAIWAN , PENGHU , KINMEN AND MATSU 
MINUTES OF THE MEETING  
Addendum  
Chairperson: H.E. Mr Saqer Abdullah Almoqbel ( Kingdom of Saudi Arabia)  
This document contains the advance written questions and additional questions by 
WTO Member s, and replies provided by  the Separate Customs Territory of Taiwan, Penghu, Kinmen 
and  
Matsu .1 
 
 
Organe d'examen des politiques commerciales  
7 et 9 novembre 2023  
EXAMEN DES POLITIQUES COMMERCIALES  
TERRITOIRE DOUANIER DISTINCT DE TAIWAN , PENGHU , KINMEN ET MATSU 
COMPTE RENDU DE LA RÉUNION  
Addendum  
Président : S.E.  M. Saqer Abdullah Almoqbel ( Royaume d' Arabie saoudite)  
Le présent document contient les questions écrites communiquées à l'avance par les 
Membres de l'OMC, leurs questions additionnelles, et les réponses  fournies par  le Territoire Douanier  
Distinct de Taiwan, Penghu, Kinmen et Matsu .1 
 
 
Órgano de Examen de la s Políticas Comerciales  
7 y 9 de noviembre de 2023  
EXAMEN DE LAS POLÍTICAS COMERCIALES  
TERRITORIO ADUANERO DISTINTO DE TAIWÁN , PENGHU , KINMEN Y MATSU 
ACTA DE LA REUNIÓN  
Addendum  
Presidente: Excmo.  Sr. Saqer Abdullah Almoqbel ( Reino de la Arabia Saudita)  
En el presente documento figuran las preguntas presentadas anticipadamente por escrito y 
las preguntas adicionales de los Miembros de la OMC, así como las respuestas facilitadas por  el 
Territorio Aduanero Distinto de Taiwán, Penghu, Kinmen y Matsu .1 
 
1 In original language only/En langue originale seulement/En el idioma original solamente.  WT/TPR/M/448/Add.1  
 
- 2 - 
 
  
  
TABLE OF CONTENTS  
ARGENTINA  ................................ ................................ ................................ ......................  3 
AUSTRALIA  ................................ ................................ ................................ ......................  7 
BRAZIL  ................................ ................................ ................................ ...........................  14 
CHINA  ................................ ................................ ................................ ............................  18 
CHINA – FOLLOW -UP QUESTIONS  ................................ ................................ ..................  25 
DOMINICAN  REPUBLIC  ................................ ................................ ................................ .. 28 
DOMINICAN REPUBLIC - ADDITIONAL QUESTIONS  ................................ .......................  31 
EUROPEAN  UNION  ................................ ................................ ................................ .........  32 
EUROPEAN UNION – FOLLOW -UP QUESTIONS  ................................ ...............................  51 
GUATEMALA  ................................ ................................ ................................ ...................  55 
HONG KONG, CHINA  ................................ ................................ ................................ ....... 59 
INDIA  ................................ ................................ ................................ ............................  61 
JAPAN  ................................ ................................ ................................ ............................  74 
MALAYSIA  ................................ ................................ ................................ ......................  77 
NEW ZEALAND  ................................ ................................ ................................ ...............  97 
PHILIPPINES  ................................ ................................ ................................ ...............  105  
SINGAPORE  ................................ ................................ ................................ ..................  123  
THAILAND  ................................ ................................ ................................ ....................  125  
THAILAND – FOLLOW -UP QUESTIONS  ................................ ................................ ..........  129  
UKRAINE  ................................ ................................ ................................ ......................  131  
UNITED KINGDOM  ................................ ................................ ................................ ........  137  
UNITED KINGDOM – FOLLOW -UP QUESTION  ................................ ...............................  145  
UNITED  STATES  ................................ ................................ ................................ ...........  146  
 
  WT/TPR/M/448/Add.1  
 
- 3 - 
 
 
  
 ARGENTINA  
Documento WT/TPR/S/448:  
 
Pregunta N° 1  
En el ítem 2.13 el informe indica que, en 2017, el Taipéi Chino puso en marcha su Programa 
Prospectivo de Desarrollo de Infraestructuras, con un horizonte a 30 años, a fin de desarrollar las 
infraestructuras necesarias para conseguir los objetivos fijados en los NDP. El Programa proporciona 
fondos para desarrollar proyectos en ámbitos tales como  ferrocarriles, gestión del agua, energía más 
sustentable, infraestructura digital, infraestructura urbana y rural, inocuidad de los alimentos, 
guarderías y capital humano. La finalidad de este Programa es promover las asociaciones público -
privadas y gener ar oportunidades de empleo en sectores altamente estratégicos.  
 
Es de interés de la Argentina conocer si, en el marco del programa citado, Taipéi Chino aplica o tiene 
pensado aplicar programas de incentivos a la producción de bienes orientados hacia la eco nomía 
más sustentable. En caso afirmativo, sírvase indicar cuales son esos programas o proyectos.  
 
Answer:  The Ministry of Economic Affairs has launched the Industrial Promotion of Industry 
and Upgrade and Transformation of Small and Medium -sized Enterpris es. This program seeks 
to guide our industries towards a sustainable economic development and accelerate the 
integration of low -carbon and smart -related technologies, equipment and management 
mechanisms in manufacturing process through expert guidance, sup ports and talent 
cultivation. For example, we offer incentives for larger enterprises to mentor smaller 
companies in upgrading and transformation, including optimizing management and deploying 
low-carbon technologies.  
 
Pregunta N° 2  
En los párrafos 2.17 y 2.19 el informe describe la participación y contribución de Taipéi Chino a las 
diversas actividades de la OMC. En el ítem 2.20 del informe de la Secretaría se establece que, 
durante el período examinado, el Taipéi Chino participó activamente en las negociaciones sobre 
subvenciones a la pesca, comercio y salud pública y la reforma de la OMC.  
 
Es de interés de Argentina conocer en qué instancia se encuentra para Taipéi Chino el proceso de 
ratificación del Acuerdo sobre Subvenciones a la Pesca de la OMC , acordado en la CM12 de 2022.  
 
Answer:  The Agreement is already under the ratification process. The instrument of 
acceptance will be submitted as soon as the process is completed.  
 
Pregunta N° 3  
En el Ítem 3.2, el informe menciona que,  para despachar las importaciones (o las exportaciones) en 
aduana, los importadores (o los exportadores) deben registrarse en la Oficina de Comercio Exterior 
(BOFT). Sin embargo, las personas físicas o jurídicas cuya actividad habitual no sea la importación 
(o la exportación)  pueden importar (o exportar) determinadas mercancías sin necesidad de 
registrarse, con arreglo a la normativa de la BOFT.  
 
Es de interés de Argentina saber con mayor detalle el proceso para que las personas físicas o 
jurídicas cuya actividad habitual no sea la importación (o la exportación) pueden importar (o 
exportar) determinadas mercancías.  
 
Answer:  In accordance with Article  9 of the Regulations Governing Import of Commodities 
and Article  7 of the Regulations Governing Export of Commoditie s, those who do not engage 
in the importation/exportation of commodities as a regular business shall apply for an 
import/export license. However, import/export licensing shall be exempt under the following 
circumstances: commodities that are not included o n the list of commodities subject to 
import/export restrictions, but are imported/exported by other importers/exporters via marine 
shipment, airfreight, or parcel post, at an FOB price less than or equivalent to USD  20,000.  
 WT/TPR/M/448/Add.1  
 
- 4 - 
 
  
 Preguntas N° 4 y N° 5  
En el párrafo 3.10 el informe menciona que la Administración de Aduanas recauda un derecho por 
servicios de promoción del comercio que se basa en el costo de las mercancías importadas (o 
exportadas), y cuyo tipo no puede superar el 0,0425%. Este derecho se  destina a financiar el Fondo 
de Promoción del Comercio. Algunos productos pueden estar exentos de este derecho.  
 
Es de interés de Argentina conocer el listado de mercaderías a las que se hace referencia.  
 
Es de interés de Argentina conocer los productos que se encuentran exentos del derecho por 
servicios de promoción del comercio y sobre la base de qué criterios se determina tal exención.  
 
Answer:  According to Article  21 of the Trade Act, the following imported and exported goods 
are exempt from trade promotion service fees:  
1. Exported goods by government agencies and diplomatic personnel of embassies and 
consulates of various countries.  
2. Exported relief supplies, various special items for self -use ship fixed equipment, fuel, and 
personal lugga ge. 
3. Goods that have been confiscated in accordance with the law or that the owner has 
declared to abandon for customs processing.  
4. Imported and exported duty -free (exempt) goods in bonded warehouses, bonded 
factories, logistics centers, science and te chnology industrial parks, science parks, 
agricultural science and technology parks, or duty -free shops. However, this does not 
apply to applications for out -of-warehouse imports from bonded warehouses, applications 
for out -of-center imports from logistics  centers, or other taxable goods approved for 
domestic sales.  
5. Goods exported by free trade port zone enterprises to foreign countries or bonded zones; 
goods exported from taxable areas or bonded zones to free trade port zones.  
6. Re-export and re -shipme nt of imported and exported goods.  
7. Duty-free imports in accordance with relevant provisions of customs laws and regulations. 
However, this does not apply to items exempt from customs import tariffs.  
8. The amount of promotional trade service fees payabl e or back -paid does not exceed 
TWD 100. 
9. Triangular trade goods.  
10. Others approved by the International Trade Administration of the Ministry of Economic 
Affairs for exemption.  
 
Pregunta N° 6  
En el punto 3.16 se explica que los aranceles que gravan los productos agropecuarios oscilan entre 
0% y 500%, o entre 0% y 1.069,9% si se tienen en cuenta los EAV. Al igual que cuando se realizó 
el último examen, la mayoría de los productos agropecuarios siguen beneficiándose de una 
protección arancelaria  superior al promedio, especialmente los cereales y preparaciones a base de 
cereales (28,7%). Los productos del arroz están gravados con tipos arancelarios no ad Valorem cuyo 
EAV es del 467,4% para el arroz con cáscara (arroz "paddy") (partida 1006.10.0000  del SA) y del 
284,9% para los demás arroces elaborados (partida 1104.29.2000 del SA). A estos productos les 
siguen los productos lácteos (20,6%). En cuanto a los productos no agropecuarios, los que mayor 
protección reciben (19,9%) son el pescado y los pro ductos de la pesca, cuyos aranceles que oscilan 
entre 0% y 50% (o entre 0% y 83,8%, si se tienen en cuenta los EAV) (cuadro A3.1).  
 
Es de interés de Argentina saber si planea el gobierno de Taipéi Chino reducir los elevados aranceles 
que se registran en el sector agrícola. Si la respuesta es positiva sírvase indicar cuales son esos 
planes en detalle.  
 
Answer:  At present, we have no plans to adjust the tariff rates for agricultural products.  
 
Pregunta N° 7  
En el ítem 3.20 el informe indica que , no obstante, si se comparan los tipos consolidados del Taipéi 
Chino con el Arancel NMF aplicado en 2023 se observa que, respecto de seis líneas arancelarias (las 
cuales se describen en el cuadro 3.2 del informe), el arancel NMF aplicado está por encima d el 
arancel consolidado.  
 WT/TPR/M/448/Add.1  
 
- 5 - 
 
 
  
 Es de interés de Argentina conocer la razón o las razones por las cuáles tiene lugar esta discrepancia 
y si las mismas son subsanadas al momento de realizar la operación de importación.  
 
Answer:  
1. Upon our accession to the WTO in 2002, the "edible offal of rabbits or hares, fresh, 
chilled or frozen" was classified under TL0208.90.90 (other edible meat offal, fresh, 
chilled, or frozen other than edible offal of poultry under heading No.  02.06) with the 
bound rate of 45%. The appl ied rate of this item has remained 45% since then. In 2006, 
this item was reclassified under TL0208.10.20 (edible offal of rabbits or hares, fresh, 
chilled or frozen) in accordance with the WCO 's opinion; however, we incorrectly put 
20% as its bound rate. This mistake continued in the HS2007 to HS2012 transposition. 
Therefore, we do not think that our applied rate (45%) exceeds the bound rate, since 
the correct bound rate should be 45%. And this technical error will be adjusted in the 
current CTS2017 transp osition process.  
2. For the rest of the tariff lines, the applied rates exceeding the bound rates mainly 
resulted from the reclassification of the tariff lines. We confirm that the applied rates 
for the tariff lines should be the same as their respective b ound rates recorded in the 
CTS database. We will amend them as soon as possible.  
 
Pregunta N° 8  
En el ítem 3.22 se indica qué en otros, no hubo importaciones en el marco de los contingentes 
arancelarios o las tasas de utilización fueron muy bajas (como tam bién ocurrió en 2018), sobre todo 
en el caso de los bananos, las nueces de areca, las flores secas de un día, los mangos y los pomelos.  
 
Es de interés de Argentina indicar si el gobierno de Taipéi Chino piensa adoptar alguna medida para 
fomentar una mayor utilización de los contingentes arancelarios subutilizados o no utilizados.  
 
Answer:  Our production of bananas, mangoes, and shaddocks is mainly provdied to the 
domestic market. The output of these products is sufficient to meet consumer needs. In 
addition , fresh fruits are often perishable and are subject to SPS importation standards. 
Therefore, the low TRQ fill ratios of the aforementioned fruits were attributed to market 
mechanisms and relevant quarantine requirements. Besides, our dried day lilies are a lso 
mainly sold domestically and sufficiently meet consumer demand. The imports of goods are 
determined by market mechanisms. Therefore, we have no plans to modify the current 
administration of TRQ.  
 
Pregunta N° 9  
En el párrafo 3.30 se explica que, además, por otro lado, los derechos de aduana y los contingentes 
arancelarios pueden ajustarse para hacer frente a situaciones económicas especiales, gestionar el 
suministro de mercancías y proporcionar a las industrias unas condiciones de funcionamiento 
adecuada  
 
Es de interés de Argentina conocer a que se refiere con la frase "situación económicamente especial ". 
 
Answer:  "Special domestic and/or international economic situations " refers to some 
unexpected domestic and/or international situations. For exam ple, in recent years, the 
COVID -19 pandemic has caused a shortage of anti -epidemic materials, and geopolitical 
conflicts have triggered increases in international raw material prices, which have caused an 
imbalance of supply and demand in the domestic mark et and affected stable commodity 
prices.  
 
Pregunta N° 10  
En el inciso 3.40 del informe se explica que también se aplican restricciones a la importación de 
productos de arroz que contengan variedades de arroz obtenidas localmente que no cuenten con la 
autor ización de la autoridad competente para su cultivo en el exterior. Su importación no está 
permitida a menos que haya sido aprobada por la autoridad competente.  
 WT/TPR/M/448/Add.1  
 
- 6 - 
 
  
 Es de interés de Argentina conocer el motivo por el cual se aplican restricciones a la importación de 
productos de arroz mencionadas y en qué consiste el procedimiento por el cual las empresas pueden 
llevar a cabo su importación.  
 
Answer:  In order to protect the interests of plant varieties, we prohibit the importation of 
rice consignm ents that contain rice varieties of native origin that are not approved by the 
competent authorities for overseas cultivation. Any rice that is not among the varieties of 
native origin are eligible for importation.  
  WT/TPR/M/448/Add.1  
 
- 7 - 
 
 
  
 AUSTRALIA  
WT/TPR/S/448 – WTO Secretaria t Report  
 
1  ECONOMIC ENVIRONMENT  
1.1  MAIN FEATURES OF THE ECONOMY  
Page 11, Paragraph 1.3  
Chinese  Taipei experienced a decline in its labour force (employed and actively seeking employment) 
to 11.85  million in 2021 -22 (para . 1.3), and its unemployment rat e increased over the same period 
before returning to pre -COVID levels in 2022 (Table  1.1, para . 1.1).  
 
Question 1:   
What labour  market policies has Chinese  Taipei implemented to address the demographic challenges 
faced due to declining fertility and ageing population?  
 
Answer:   
1. In response to the aging population and the declining trend in the working -age population, 
the "Middle -aged and Elderly Employment Promotion Act" was enforced in 2020 to enhance 
the labor participation of elderly and middle -aged individuals and encourage the re -
employment of older workers. The government offers one -stop employment services and 
the S enior Workforce Development Service Center, to provide comprehensive and 
diversified employment opportunities for middle -aged and elderly individuals. Various 
measures have been implemented to enhance the re -employment of this demographic, 
eliminating care er obstacles and activating the reuse of human resources. Since the 
enforcement of this law until August  2023, it has facilitated the employment of 
314,887  middle -aged and elderly individuals.  
2. In order to assist women who have been out of the labor market for more than 2 years due 
to family reasons, the government offers personalized employment services, and provides 
incentives to encourage employers to hire women employees, as well as free 
entrepreneurship courses, counseling and low -interest entrepreneurs hip loans.  
 
2  TRADE AND INVESTMENT REGIMES  
2.4  Investment regime  
 
Page 27, Paragraph 2.33  
We would welcome information on the Investment Commission's goal of 'simplifying the procedures 
of application, review, and approval of overseas investment, based o n the criterion of "free in 
principle, with deliberation for exceptional cases".  
 
Question 2:   
Does the simplification goal apply to inwards direct and portfolio investments or to direct investments 
only?  
 
Answer:  
During the review period, foreign investme nts application forms and their explanatory notes 
for required documents have been revised to simplify the application and screening process 
and to offer a better investment environment for foreign investors.  
This revision applies only to direct investment s. It does not apply to portfolio investments.  
 
Question 3:   
Does the simplification goal involve screening both existing and proposed investments, or screening 
proposed investments only before investments are made?  
 
Answer:   
The simplified process applies  to existing investments. For instance, foreign investors who 
have not altered their holding structures, and who apply to increase their investments, would 
be applicable to simplified application and screening procedures.  
 WT/TPR/M/448/Add.1  
 
- 8 - 
 
  
 Question 4:   
Does the simplification goal involve applying a negative test to screened investments? (i.e.  rejection 
of a screened investment if conditions cannot be found to mitigate a substantial risk, approved with 
conditions to mitigate a significant risk, or otherw ise approved without conditions.)  
 
Answer:   
The simplified process includes a negative test.  
 
Question 5:   
Does the simplification goal mean the maintenance of no, or a very minimal, negative list of 
industries, or activities for prohibition, or restricti on of investments? (i.e.  rejection or approval with 
conditions decided through the screening process, not prejudicial to the internal regulation of 
domestic and foreign investments necessary to achieve regulatory objectives.)  
 
Answer:  
The simplified process has not abolished the Negative List.  
 
Question 6:   
What are the kinds of risks to be considered in the screening of investments?  
 
Answer:   
The MOEA's Department of Investment Review (formerly known as MOEAIC), on a 
case-by-case basis, co nducts comprehensive analyses on the foreign investor's background, 
the target industry to invest in, and the possible effects such investments might have in the 
future.  
 
If necessary, the competent authorities of the target industry are consulted during the 
screening process. Moreover, additional documents and screening procedures are required for 
cases with unusually large investment amounts or those that involve critical industries. Please 
refer to Critical and Substantial Investment Proposals (CED16) o f the Required Documents 
and Guidance Notes for Foreign Investments.  
(https://dir.moea.gov.tw/businessPub.view?lang=en&op_id_one=1)  
 
Question 7:   
What is the expected timeframe for achievement of the simplification goal?  
 
Answer:   
To fulfill and maintain t he simplified process, we conduct regular review and adjustments of 
the screening process, such as revising the application forms and explanatory notes.  
 
3.  TRADE POLICIES AND PRACTICES BY MEASURE  
3.2  Measures directly affecting exports  
3.2.5  Export finance, insurance, and guarantees  
 
Page 50, Paragraph 3.72  
The report notes that Chinese  Taipei provides various export credit facilities to promote exports of 
goods, services, and technology, including targeting SMEs.  
 
Question 8:   
What proportio n of target SMEs are agribusiness SMEs? If support is provided to agribusiness SMEs, 
are the terms on which support is provided consistent with the Nairobi Decision of  2015?  
 
Answer:   
Currently, none of the Export -Import Bank (Eximbank)'s target SMEs are a gribusiness SMEs.  
 
Page 50, Paragraph 3.7  
The report states that, in general, credit may extend up to 10 years. It also reports that the terms 
of financing differ for each credit facility, citing the example of Eximbank which provides general 
export credi t for up to 2 years.  
We note the 2015 WTO Nairobi Ministerial Decision on Export Competition provides for export 
financing support of no longer than 18 months. It contains rules to minimise the possible distorting WT/TPR/M/448/Add.1  
 
- 9 - 
 
 
  
 impact of export financing support, including export credits, e xport credit guarantees and insurance 
programmes. The definition of what export financing support comprises is broad:   
 
⚫ direct credits/financing, refinancing and interest rate support  
⚫ export credit insurance or reinsurance and export credit guarantees  
⚫ government -to-government credit agreements covering the imports of agricultural products 
from the creditor under which some or all of the risk is undertaken by the government of the 
exporter  
⚫ any other form of governmental export credit support, direct or indi rect, including deferred 
invoicing and foreign exchange risk hedging.  
 
Question 9:   
Can Chinese  Taipei provide further assurance that the export credit and insurances provided for 
agricultural exports is on commercial terms?  
 
Answer:   
The Export -Import Bank (Eximbank) doesn't provide specific export credit and insurance 
programs for agricultural exports.  
 
Question 10:   
For agricultural products, can Chinese  Taipei provide further details regarding the duration of export 
credit and comp liance with the Nairobi decision?  
 
Answer:   
Currently, the Export -Import Bank (Eximbank) doesn't provide agricultural export insurance.  
 
3  TRADE POLICIES AND PRACTICES BY MEASURE  
3.3  Measures affecting production and trade  
3.3.1  Incentives  
  
Page 52, Pa ragraph 3.79 and 3.81  
The report states (para . 3.79) that SMEs that invest in innovative R&D may get a tax credit of up to 
30% of the income tax payable (Article  35 of the Act for Development of Small and Medium 
Enterprises see footnote 122 of report). Al so, the Small Business Innovation Research (SBIR) 
programme provides grants to encourage SMEs to engage in innovation and R&D, providing grants 
for: preliminary research and planning; R&D and detailed planning, and; implementation for one 
year.  
 
The repor t states (para . 3.81) that "under the Statute for Industrial Innovation (SII), SMEs may also 
obtain a 10% -15% tax credit against income tax for R&D expenditures. In January  2023, the SII 
was amended to offer tax credits against income tax to a company that  engages in technological 
innovation, occupies a key position in global supply chains, and invests in innovative R&D (25% tax 
credit on income tax) and advanced manufacturing processes (5% tax credit on income tax) ". 
 
Question 11:   
Could Chinese  Taipei please provide detail on the January  2023 amendments to the SII, including 
eligibility criteria for tax credit for each amendment?  
 
Answer:   
Article  10-2 of the Statute for Industrial Innovation was announced in January  2023. It 
provides a 2 5% deduction on forward -looking innovation research and development 
investments and a 5% deduction on advanced process equipment investments. Applicants 
must meet the following criteria:  
 
1. Holding a key position in the global supply chain.  
2. Incurring researc h and development expenses of at least TWD  6 billion.  
3. Achieving a research and development density of 6%.  
4. Attaining an effective tax rate of 12% by the year 2023 and 15% starting from 2024.  
5. Purchasing advanced process equipment with an expenditure exceeding TWD  10 billion.  
 WT/TPR/M/448/Add.1  
 
- 10 - 
 
  
 Question 12:   
Could Chinese  Taipei please clarify if SMEs can claim multiple tax credits and grants? Is there a 
maximum threshold for claims?  
 
Answer:  
1. According to the Statute for Industrial Innovation (SII) and Small  Business Innovation 
Research Program (SBIR), the enterprise that has already enjoyed other tax credits, 
incentives, rewards, or subsidies under other laws and regulations is not eligible to receive 
the incentives or subsidies for the same matter.  
2. Accordin g to SII, product innovations for promotion of industrial innovation, or R&D, 
encouraging enterprises to participate in manpower cultivation in schools and ensuring 
that there is an adequate supply of industrial human resources. The financial support of 
a company can apply for must not exceed 50% of the total budget of the project.  
3. To encourage SMEs to engage more actively in R&D activities and lower the risk, we have 
promoted the SBIR program. SBIR provides grants of not more than TWD  5 million per 
year fo r each R&D project.  
 
Question 13:   
What is the difference between the 10% -15% tax credit against income tax for R&D expenditures 
and innovative R&D may get a tax credit of up to 30% of the income tax payable?  
 
Answer:   
1. According to Article  10 of the SII, t he government provides deductions for research and 
development (R&D) investments. Companies can deduct 15% (upon completion of 
deduction within the current year) or 10% (within three years of completion) of their 
corporate income tax liability based on the ir R&D expenses.  
2. Despite enjoying the above tax incentives, companies are not exempt from tax 
obligations. Therefore, the maximum deductible amount for the current year is 30% of 
the corporate income tax liability.  
 
3  TRADE POLICIES AND PRACTICES BY MEASU RE 
3.3  Measures affecting production and trade  
3.3.6.  Government procurement  
3.3.6.1 Legal and institutional framework  
 
Page 66, Paragraph 3.128  
The report states that the Government Procurement Act which was amended in 2019, "abolishes the 
requirement to specify the reasons for choosing the most advantageous tender instead of the bid 
with the lowest price, and establishes that the most advantageous tender must be selected for the 
procurement of certain services above the threshold for public ation (TWD 1.5 million)"  
 
Question 14:   
Can Chinese  Taipei advise which services are subject to the requirement to select the most 
advantageous tender?  
 
Answer:   
When conducting procurement with a value reaching the threshold for publication, the entity 
may take into account the characteristics of the procurement and actual needs to decide 
whether to use the most advantageous tender, such as procurement of professional service, 
technical service, information service, social welfare services, or cultural an d creative services.  
 
3  TRADE POLICIES AND PRACTICES BY MEASURE  
3.3  Measures affecting production and trade  
3.3.6.  Government procurement  
3.3.6.3 Preferences  
 
Page 69, Paragraph 3.142  
The report states that "where an overseas supplier offers the bid wi th the lowest price, a procuring 
entity may award the contract to a local supplier at such price, as long as the goods provided contain 
at least 50% of local value added, or the construction works or services are locally provided."  WT/TPR/M/448/Add.1  
 
- 11 - 
 
 
  
 Question 15:   
Can Chines e Taipei please advise whether the overseas tenderer is given an opportunity to deliver 
the contract by including at least 50% of local value add, or having the construction works or services 
to be locally provided?  
 
Answer:   
Where the entity conducts the procurement covered by the Agreement on Government 
Procurement (GPA), price preference is not applicable. For procurement not covered by the 
GPA, price preference applies only to local suppliers.  
 
3  TRADE POLICIES AND PRACTICES BY MEASURE  
3.3  Measures af fecting production and trade  
3.3.6.  Government procurement  
3.3.6.3 Preferences  
 
Page 70, Paragraph 3.145  
The report states that entities must award a specific percentage of their intended procurement to 
SMEs, with a non -binding yearly target percentage currently set at 45%. The report further states 
that in 2022, 86.85% of government procurements were conduct ed with SMEs.  
 
Question 16:   
Can Chinese  Taipei please confirm whether the yearly target percentage represents contracts by 
value or by volume?  
 
Answer:   
The target ratio for contracting or subcontracting by small and medium -sized enterprises is 
calculate d based on the contract amount.  
 
Question 17:   
Can Chinese  Taipei please confirm whether foreign suppliers are included in the SME 
count/definition?  
 
Answer:   
Foreign suppliers having completed company registration or commercial registration in 
accordance with the Act for Development of Small and Medium Enterprises are the SMEs 
referred to in this paragraph.  
 
3  TRADE POLICIES AND PRACTICES BY MEASURE  
3.3  Measures affecting production and trade  
3.3.6.  Government procurement  
3.3.6.4 Transparenc y  
 
Page 70, Paragraph 3.147  
The report states that where the value of a procurement reaches the threshold for publication, a 
supplier may file a written complaint to the relevant institutions.  
 
Question 18:   
Can Chinese  Taipei confirm whether there is opportunity for suppliers to file a complaint for 
procurements conducted below the threshold for publication?  
 
Answer:   
For procurements below the threshold for publication, suppliers may still file a written 
complaint, where the dispute arises from Articl e 31 (not refunding or returning of bid bond, 
or recovery thereof) or paragraph 1 of Article  101 (the supplier being notified that it will be 
published on the Government Procurement Gazette so that it is prohibited from participating 
in tendering, or being  awarded or sub -contracted) of the Government Procurement Act.  
 WT/TPR/M/448/Add.1  
 
- 12 - 
 
  
 TRADE POLICIES BY SECTOR  
4.2.2  Energy  
 
Page 85, Paragraph 4.33  
Chinese  Taipei has a goal of transitioning to net -zero GHG emissions by 2050. Australia plays an 
important role as an energy sup plier for Chinese  Taipei and has a legislated commitment to reach 
net zero by 2050.  
 
Question 19:   
Interested in further information from Chinese  Taipei on how it plans to engage with energy supply 
partners as it manages its own objective of transitioning  to net -zero GHG emissions by 2050?  
 
Answer:   
We have set an energy transition goal of achieving net -zero carbon emissions by 2050. 
Therefore, on the path to energy transition, we import low -carbon energy, and also develop 
independent renewable energy. We  welcome relevant domestic and foreign manufacturers to 
participate in our energy transition in renewable energy and infrastructure development.  
 
WT/TPR/G/488 – Government Report  
 
3.  ECONOMIC POLICY AND DEVELOPMENTS  
3.5  Inclusive and Sustainable Development  
3.5.1  Responding to Climate Change  
Page 10, Paragraph 3.25  
3.5.2  Inclusiveness: SMEs, Women, Labor, and Indigenous Peoples  
 
Page 11, Paragraph 3.30 and 3.31  
Australia notes the positive steps Chinese  Taipei is taking on inclusive and sustainable trade, 
including through initiatives such as its Women Entrepreneurship Program and Green Finance Action 
Plan.  
 
Question 20:   
Could Chinese  Taipei elaborate on its pr ogress with these among other, relevant initiatives?  
 
Answer:   
1. Since the launch of our Women's Entrepreneurship Flying Geese Program in 2013, we 
have assisted over 100 women -led businesses in obtaining more than TWD  2 billion 
investment. Through the Women' s Entrepreneurship Excellence Awards, we have recognized 
outstanding female entrepreneurs, serving as models and inspiration for more women to 
engage in entrepreneurial activities, thereby generating economic growth momentum.  
 
2. Green Finance Action Plan : 
 
To encourage the financial industry and businesses to prioritize climate change issues and 
sustainable development, we continue to promote green finance. In September  2022, the 
Green Finance Action Plan 3.0 was released, which is implemented through five as pects: 
deployment, funding, data, empowerment and ecosystem, with a total of 26 specific 
measures. It focuses on encouraging financial institutions to implement GHG inventory and 
climate risk management, developing Sustainable Taxonomy, integrating ESG and  
climate -related information, enhancing sustainable finance training, and establishing 
cooperation mechanisms to build consensus among financial institutions. The aim is to further 
advance sustainable development and attain the goal of transitioning to a n et-zero economy.  
 
Additionally, to assist stakeholders in sustainable finance to gather information and share their 
experiences, the FSC is currently establishing a sustainable finance website, which will include 
information such as the implementation res ults of green finance action plan, investment and 
financing resources and statistics, and is expected to launch by the end of  2023. We have 
made several achievements in promoting the Green Finance Action Plan  3.0, including the 
release of our Sustainable T axonomy in December  2022, the establishment of a time schedule 
for the financial industry to disclose and assure Scope 1 and Scope 2 carbon emissions, and a 
guideline of Scope 3 accounting and reporting for the financial industry. Additionally, we have 
also integrated data and built a corporate ESG data platform. The measures and achievements WT/TPR/M/448/Add.1  
 
- 13 - 
 
 
  
 of the Action Plan are published online and updated regularly, and all content can be accessed 
through the official FSC website 
(https://www.fsc.gov.tw/en/home.jsp?id=419&parentpath=0,4 ). 
 
3.5  Inclusive and Sustainable Development  
3.5.2  Inclusiveness: SMEs, Women, Labor, and Indigenous Peoples  
 
Page 11, Paragraph 3.34 and 3.36  
The report states that to facilitate the empowerment of indigenous peoples, the Indigenous Peoples' 
Economic and Industrial Development 4 -Year Plan (2018 -2021) was implemented to bolster the 
development of indigenous agric ulture, cultural creativity, and ecotourism. The report also states 
that in 2022, the Separate Customs Territory of Chinese  Taipei, Penghu, Kinmen and Matsu officially 
joined the Indigenous Peoples Economic and Trade Cooperation Arrangement (IPETCA), as a 
founding member alongside New  Zealand, Canada, and Australia.  
 
Question 21:   
Noting the Indigenous Peoples' Economic and Industrial Development 4 -Year Plan (2018 -2021) and 
Chinese  Taipei joining the Indigenous Peoples Economic and Trade Cooperation Arrange ment, what 
are some specific trade policy measures Chinese  Taipei has utilised to support the empowerment of 
indigenous Peoples?  
 
Answer:   
1. Under the framework of the Agreement between New  Zealand and the Separate 
Customs Territory of Taiwan, Penghu, Kinmen and Matsu on Economic Cooperation 
(ANZTEC) both sides have conducted various cooperative projects on indigenous rights, 
international economic and trade matters, business development, renewable energy, 
the film and television industry, talen t development, and youth exchanges  
2. The Council of Indigenous Peoples (CIP) has assisted the establishment of an indigenous 
peoples business association and supported its participation in the international events 
on the issues regarding promoting indigenous  peoples economic empowerment and 
cooperation, such as telemedicine, sustainable agricultural technology, in -depth 
Indigenous tourism, assisting Indigenous peoples and small businesses in expanding 
international trade, business matchmaking, talent developm ent.  
 
3.6  Multilateral and Regional Economic Cooperation  
3.6.1  Participating in WTO  
 
Page 12, Paragraph 3.41  
We note Chinese  Taipei's responses to climate change, 2050 net -zero emissions target, and 
engagement on environmental issues at the WTO, includi ng as a Member of the plurilateral Trade 
and Environmental Sustainability Structured Discussions (TESSD).  
 
Question 22:   
Given the importance of trade in addressing plastics pollution, has Chinese  Taipei given consideration 
to joining the Dialogue on Plas tics Pollution?  
 
Answer:   
We keep track of the development of informal dialogues at the WTO on this issue, but 
participation is still subject to evaluation.  
  WT/TPR/M/448/Add.1  
 
- 14 - 
 
  
 BRAZIL  
WT/TPR/S/488 –WTO Secretariat Report  
 
Paragraph 3.158  
"Geographical indications (GIs) may be registered in Chinese Taipei as certification marks or 
collective marks under the Trademark Act. GIs are also governed by other acts, such as the Fair 
Trade Act, the Tobacco and Alcohol Administration Act, the Regulations Governing the Labelling of 
the Alcohol Products, and the Commodity Labelling Act ". 
 
Question 1:   
Does Chinese  Taipei experience have any study or an intention to update its legislation in order to 
harmonize this system that protect GIs as certification or collective mark with those of other 
countries around the world, which protect their products as Geographical Indicators?  
 
Answer:   
To fulfill our commitment under the TRIPS  Agreement to safeguard Geographical Indications 
(GIs), like several other economies, we employ a system that entails active protection through 
the registration of certification marks or collective marks under the Trademark Act. As of now, 
we don't find the need to make adjustments to our system.  
 
Paragraph 3.160  
"Patent protection in Chinese Taipei remains regula ted by the Patent Act and secondary legislation, 
including the Enforcement Rules of the Patent Act.245 During the review period, the Patent Act was 
amended to, inter alia, (i) extend the term of protection for the design patent from 12 to 15 years; 
(ii) lo osen restrictions on the division of invention and utility model patent applications after 
approval; and (iii) specify the period for applying for a post -grant amendment to a utility model 
patent and for a substantive examination ". 
 
Question 2:   
How Chines e Taipei understands the relevance of utility models in its national legislation, which have 
a shorter protection period than industrial designs, and their strength in leveraging national 
innovation?  
 
Answer:   
Our Patent Act is formulated to protect three types of patents: invention, utility model and 
design patents, whose terms of protection are 20, 10 and 15 years, respectively. A utility 
model patent can be promptly granted after the formality requirements are met. No 
substantive examination is needed fo r utility model applications. Their terms of protection are 
shorter than invention and design patents, because they are designed for businesses seeking 
to introduce products with shorter life cycles to quickly respond to market demand.  
 
Paragraph 3.160  
"At the WTO, Chinese  Taipei is an active member of the TRIPS Council, where it plays a key role in 
discussions on IP and innovation, including MSME growth through IP, women and IP, IP and 
microfinance, and public -private collaboration in innovation.235 Apart from the WTO 
TRIPS  Agreement, Chinese  Taipei participates in IPR protection and cooperation under the APEC's 
Intellectual Property Rights Expert Group (IPEG). Chinese  Taipei does not participate in 
WIPO -administered agreements. However, insofar as it imple ments the WTO TRIPS  Agreement, it 
also complies with substantive obligations of the main WIPO conventions that are incorporated by 
reference to this Agreement, such as the Paris Convention, the Berne Convention, the Rome 
Convention, and the Treaty on Intel lectual Property in Respect of Integrated Circuits (IPIC Treaty)."  
 
Question 3:   
Does Chinese  Taipei have plans to accede to other IP related agreements?  
 
Answer:   
Currently, we receive over 70,000 trademark applications from local residents as well as mor e 
than 20,000 from abroad per year. For invention patents, we receive nearly 
20,000  applications from local residents, and over 30,000 (about 60%) from abroad per year. 
It is our firm policy to accede to IP -related international agreements.  
 WT/TPR/M/448/Add.1  
 
- 15 - 
 
 
  
 Extra Question  4:  
A point not highlighted in the TPR would be related to Chinese  Taipei 's participation in the Patent 
Prosecution Highway (PPH), of which Brazil is already part and is currently considering joining the 
most advanced modality, the Global PPH. (Source: https://www.jpo.go.jp/e/toppage/pph -
portal/network.html ). The doubt is due to the low deadlines presented by Chinese  Taipei . In other 
words, what are the motivations that lead Chinese  Taipei  to join the PPH currently considering that 
its pending periods do not exceed 13 month s? 
 
Answer:   
Taiwan Intellectual Property Office (TIPO) is committed to expediting patent prosecution 
processes. As of the end of July  2023, the average time for process completion of invention 
patents stands at 14.4 months. Through collaboration with the United  States, Japan, Spain, 
the Republic  of Korea, Poland, and Canada in implementing the PPH, TIPO has accepted a 
total of 10,012 cases, the average first -stage notification period was reduced to 1.7 months, 
and the average time fo r process completion was further shortened to 4.8 months at the end 
of July  2023. This streamlined process offers companies a more efficient route to obtain 
patents and facilitate the development of their global patent portfolios. We look forward to 
buildi ng more PPH partnerships with other patent offices.  
 
Paragraph 3.3.3: Sanitary and phytosanitary requirements  
Question 5:   
With the aim of better compliance with the SPS  Agreement, what actions has Chinese  Taipei taken 
to ensure that trade initiatives from  third countries are not affected by undue delays in approval 
procedures?  
 
Answer:   
The review procedure and principles are conducted in accordance with the WTO's 
SPS Agreement, the World Organisation for Animal Health (WOAH), and the International 
Plant P rotection Convention (IPPC) standards. One example of a standard is Article  5 of the 
WTO SPS  Agreement entitled "Assessment of Risk and Determination of the Appropriate Level 
of Sanitary or Phytosanitary Protection". Applications will be reviewed in a time ly manner, 
without undue delays, after confirming that the documents are sufficient for conducting the 
risk assessment.  
 
We follow the WTO SPS  Agreement and has reasonable channels to process applications for 
market access of animal -based products from thi rd countries. We rely on scientific evidence 
and evaluate whether the control measures of third countries is of the same level as ours. 
They shall provide sufficient evidence that their sanitary or phytosanitary measures are 
effective and in place.  
 
Questi on 6:   
Taking into account Annex  C of the SPS  Agreement, what is the average period for the completion 
of an evaluation process within the risk assessment for animal products?  
 
Answer:   
After confirming that the documents received are sufficient, the appli cation will be reviewed. 
The review period will depend on whether the information is sufficient and meets the needs 
for conducting the risk assessment.  
 
The risk assessment period and review of market access for animal -based products from 
exporting countri es depend on the completeness of information provided by the exporting 
country and this would include evidence to prove that the country's sanitary or phytosanitary 
measures were in place and effectively implemented.  
 
Question 7:   
Within the questionnaire phase present in Chinese  Taipei's approval procedures, what is the criterion 
used to advance this phase without further questioning?  
 WT/TPR/M/448/Add.1  
 
- 16 - 
 
  
 Answer:   
No additional information would be required when we confirm that the information on the 
application complied with our regulations and WOAH standards, and meets the requirements 
of a risk assessment.  
The completeness of the answers on the questionnaire used in applications for market access 
of animal -based products also includes sufficient evidence from the exporting country that 
their sanitary or phytosanitary measures were in place and effectively implemented.  
 
Question 8:   
How does Chinese  Taipei act to solve undue delays that may occur during its approval procedures?  
 
Answer:   
The princi ples and review procedure are in accordance with the WTO SPS  Agreement, the 
WOAH, and IPPC standards. The risk assessment period and review of market access for 
animal -based products from exporting countries depend on the completeness of information 
provid ed by the exporting country and this would include evidence to prove that the country's 
sanitary or phytosanitary measures were in place and effectively implemented.  
 
Question 9:   
With regard to the Harmonization principle of the SPS  Agreement and the cons ideration of the 
international standards, guidelines and recommendations, what measures has Chinese  Taipei 
adopted to align its procedures with what is recommended by the relevant international 
organizations?  
 
Answer:   
We recognize the concepts of pest or disease and in accordance with Article  3 (Harmonization) 
and Article  4 (Equivalence) of the WTO SPS  Agreement, adopting measures such epidemic -
free areas, risk assessment, and acceptance of alternative measures that meet an importing 
Member's appropriate l evel of sanitary and phytosanitary protection.  
 
The principles and review procedure are in line with the WTO SPS  Agreement and WOAH and 
IPPC standards. The review is carried out according to international standards guidelines and 
recommendations.  
 
We adhe re to the WTO SPS agreement, and we rely on scientific evidence in the formulation 
of food safety and sanitation management measures. If a measure we established differs  from 
international standards, this measure will be formulated based on reasonable and relevant 
literature and objective scientific evidence related to the measure while taking into 
consideration an appropriate level of protection in line with the dietary habits of our citizens.  
 
Question 10:   
What criteria does Chinese  Taipei use to suspend  importation based on animal disease notifications?  
 
Answer:   
When the competent authority of the exporting country publishes the disease case report  on 
the World Animal Health Information System (WAHIS), a disease cases report that we deem 
harmful, we wil l suspend the importation of animals and animal products according to the 
WTO SPS  Agreement and WOAH standards.  
 
Question 11:   
In Chinese  Taipei's view, what is the definition of "poultry" in the context of live animals, animal 
products and genetic materia l and the guidelines of the World Organisation for Animal  Health?  
 
Answer:   
The definition of animal products is referring to the WTO SPS  Agreement and relevant WOAH 
standards. Birds raised for human consumption, meat and its products derived from poultry 
are regarded as "poultry".  
 WT/TPR/M/448/Add.1  
 
- 17 - 
 
 
  
 Live Poultry and Fertilized Eggs are qualified as:  
 
1. Poultry and birds of the Aves class older than 72 hours after hatchery, based on the 
Quarantine Requirements for the Importation of Poultry and Birds.  
2. Day-old poultry and birds of Aves class not older than 72 hours after hatchery based on 
the Quarantine Requirements for the Importation of Day -old Poultry and Birds and 
Fertilized Eggs.  
  WT/TPR/M/448/Add.1  
 
- 18 - 
 
  
 CHINA  
PART I: QUESTIONS REGARDING THE SECRETARIAT REPORT  
 
Page 8, Paragraph 20  
Although overseas investment in certain manufacturing activities remains prohibited or restricted, 
Chinese  Taipei maintains a range of incentives aimed at encouraging technological upgrading and 
the creation of industrial clusters.  
Question 1:  
Please give a detailed introduction to what investment prohibitions or restrictions are imposed on 
which manufacturing sectors, and the reasons for imposing them.  
 
Answer:  
1. Regarding the prohibition or restriction of overseas investment in designated 
manufacturing sectors and the reasons for such measures, please refer to the Table  A2.2 
of the Secretariat report.  
2. Article  7 of the Statute for Investment by Foreign Nationals stipulates that foreign 
investors are prohibited from investing in in dustries that may have adverse effects on 
essential security, public order, good customs and practices, or public health while certain 
industries are prohibited or restricted by other laws.  
 
Question 2:  
Please introduce the specific incentives including de tailed content, aiming at encouraging 
technological upgrading and the creation of industrial clusters.  
 
Answer:  
We provide tax deduction measures through the Statute for Industrial Innovation, such as 
research and development deductions, smart equipment i nvestment deductions, and 
investment deductions for forward -looking innovative research and advanced process 
equipment. When companies invest in innovative R&D, purchase smart equipment, 5G, and 
so on, a certain amount of expenditure can be deducted from t heir tax liability.  
 
Page 9, Paragraph 22  
Key developments included amendments enabling the market entry of Internet -only banks and 
insurance companies, giving insurers more flexibility to invest their funds, and expanding securities 
firms' scope of busine ss. Chinese  Taipei also established a regulatory sandbox for thematic financial 
technology experiments, followed by a business trials mechanism for banking, insurance, securities, 
and futures businesses. Implementation of an open banking framework is ongoi ng. 
 
Question 3:  
Please elaborate on the regulatory sandbox mechanism and the open banking framework.  
 
Answer:   
We established the Fintech regulatory sandbox mechanism in accordance with the Financial 
Technology Development and Innovative Experimentation A ct, which was enacted in 
April 2018. This mechanism is designed to provide a safe environment for approved Fintech 
experiments. During the experimental period (up to 3 years), applicants are exempt from 
relevant financial laws and regulations within a spec ific scope. Through small -scale testing, 
the feasibility of applying innovative technology in financial services can be examined.  
 
To facilitate the development of an Open Banking policy, the FSC encourages banks to 
voluntarily implement open banking in th ree phases, namely Open Information Inquiry, 
Consumer Information Inquiry, and Transaction Information.  
 
At present, open banking has progressed to the second phase. The scope of opening under 
this phase includes financial accounts and other related financ ial transaction information. As 
it involves consumers' personal information, stricter regulations are required. Therefore, the 
FSC has worked with the Bankers Association and the Financial Information Services Co. 
(FISC) to revise relevant self -discipline standards, as well as technical and information security 
standards.  
 WT/TPR/M/448/Add.1  
 
- 19 - 
 
 
  
 Page 25, Paragraph 2.19  
Chinese  Taipei actively participated in WTO discussions and initiatives during the review period. It 
participated in the Joint Initiative on Electronic Commerce, and it co -sponsored a communication 
containing ideas to reinvigorate the Work Programme on Electronic Commerce. It was also involved 
in the negotiations leading to the adoption of the disciplines contained in the Reference Paper on 
Services Domes tic Regulation and submitted its draft Schedule of Specific Commitments as a 
contribution to the finalization of the negotiations. Chinese  Taipei is a member of the Informal 
Working Group on MSMEs, and was a co -sponsor of the Communication on Trade and Env ironmental 
Sustainability, which aims at organizing structured discussions for interested WTO  Members as well 
as a dialogue with external stakeholders on trade and environmental sustainability.  
 
Question 4:  
Please elaborate on the considerations of Chinese  Taipei on achieving a multilateral outcome for the 
investment facilitation. Does it align with Chinese  Taipei's long -standing position of active 
participation in WTO discussions?  
 
Answer:   
We have been act ively participating in various negotiations under the WTO, and we look 
forward to WTO  Members making progress and achieving outcomes on these issues, including 
actively participating in Investment Facilitation for Development (IFD) meetings with the 
approa ch of valuing participants' opinions and continuously following the development and 
progress of the negotiations. Given that the IFD participants have announced "the conclusion 
of the negotiations on the text of the Agreement on Investment Facilitation for  Development", 
we need to further seek clarification on some legal issues concerning the outcomes of the 
negotiation, such as, first, the legal linkage between the agreement and the "Agreement 
Establishing The World Trade Organization" and its annexes; sec ond, how the IFD Agreement 
will be legally incorporated as a multilateral or plurilateral agreement.  
 
Page 27 -28, Paragraph 2.35  
The main legislation governing overseas investment in Chinese  Taipei did not change during the 
review period and was last amend ed in 1997. This legislation regulates both portfolio investment 
and FDI, as well as the provision of loans. According to the legislation, the origin of an overseas 
legal entity is determined by the law under which that entity was incorporated. During the review 
period, several amendments to the "Statute for Investment by Foreign Nationals" were proposed to 
encourage overseas investment by simplifying the reporting and approval process. If passed by the 
legislature, these amendments would replace the existi ng approval investment process with an 
ex post reporting mechanism, while the screening procedures for investment in certain industries 
would be tightened.  
 
Question 5:  
Please introduce the specific requirements for overseas investment application, screeni ng and 
approval procedures as well as the legal and regulatory basis for the above requirements.  
 
Answer:   
Relevant requirements are set out in Article  8 of the Statute for Investment by Foreign 
Nationals. (https://dir.moea.gov.tw/businessPub.view?lang=en& op_id_one=1) Prior 
application and approval are required for foreign investments and changes to investment 
plans. Please refer to the website of the Department of Investment Review, MOEA (formerly 
known as MOEAIC) for the details of relevant application pr ocedures and required documents. 
(https://dir.moea.gov.tw/english/index.jsp)  
 
Question 6:  
Please introduce the updates on the discussion of the amendment mentioned in this paragraph, and 
explain the considerations and factual basis for tightening the screening procedures in certain 
industries under the framework of relaxing investment access restrictions.  
 
Answer:   
The draft amendment to the Statute for Investment by Foreign Nationals has lapsed due to 
the fact that the review process is incomplete. Cu rrently, there is no plan to submit a new 
draft proposal.  
 WT/TPR/M/448/Add.1  
 
- 20 - 
 
  
 Page 28, Paragraph 2.36  
The legal framework for overseas investment includes other specific regulations, such as regulations 
on the approval of Chinese investments in Chinese  Taipei, which were ame nded in December  2020 
to address the increasingly diversified and complex structure of overseas investments and to ensure 
that investors do not bypass investment control mechanisms.  
 
Question 7:  
Please explain the factual and legal basis of the specific r egulations amended in December  2020 on 
the approval of Chinese investment.  
 
Answer:  
In response to the increasingly diverse and complex trends in investment holding structures, 
and with the aim of reducing concerns and risks associated with investments, amendments to 
relevant criteria have been made in accordance with domestic laws. These changes, authorized 
by domestic laws and implemented through transparent procedures such as advance notice 
of draft proposals, adjust the interpretation of aspects like indirect investments and different 
scope of investments.  
 
Question 8:  
Please explain how the specific regulations on the approval of Chinese investments comply with the 
MFN treatment.  
 
Answer:   
The review on the application of foreign investm ent is not within the scope of WTO rules, so 
there is no issue of whether it complies with the MFN treatment.  
 
Page 28 -29, Paragraph 2.40  
During the review period, new incentive programmes were implemented. In 2019, Chinese  Taipei 
launched three reshoring programmes designed to promote the return of local companies to 
Chinese  Taipei and invest in specific sectors, particularly those covered by the "5+2 Innovative 
Industries Plan". Under these programmes, companies investing in the latter innovative industri es 
may rent land at concessionary rates and have access to finance at preferential rates. As of 
January  2023, as a result of these incentives, investments worth TWD  1.9 trillion had been attracted.  
 
Question 9:  
Please give a detailed introduction to the three reshoring programmes, including the specific 
subsidies or preferential treatment for companies as well as the conditions that need to be met. How 
to ensure that the incentives are given without discriminatio n against overseas investors?  
 
Answer:  
1. In 2019, the administration introduced three major investment incentive programs to 
attract overseas investments and speed up the transformation of enterprises and boost overall 
economic growth. These three programs increase the availability of land, water, and 
electricity, and provide a customized single -window for tax services. The administration also 
shoulders bank service fees and encourages banks to facilitate capital loans to promote 
investment.  
2. For manufacturin g industry, companies whose production lines require smart 
components or systems qualify for application if they meet any of the following conditions, 
such as at least engaging in one of the 5+2 innovative industries; producing high -value -added 
products an d key component s; occupying a key position in the global supply chain; selling in 
international markets under its own brand.  
3. For services sector, companies who provide services require smart processes, and their 
investments are in line with a major industr ial policy are eligible for application.  
4. All applicants need to adopt energy -saving measures, to achieve the goal of Net -zero 
Emissions by 2050.  
5. Companies that meet above mentioned conditions are qualified for the three incentive 
programs. The same condit ions apply to overseas investors.  
 
Page 78, Paragraph 4.3  
Vulnerability to adverse climatic conditions constitutes another impediment to the sector's growth 
and productivity. During the review period, Chinese  Taipei experienced several weather -related WT/TPR/M/448/Add.1  
 
- 21 - 
 
 
  
 disasters, including floods and drought. The total disaster -related agricultural loss for 2018 -21 was 
estimated at TWD  34.9 billion.  
 
Question 10:  
What has Chinese  Taipei done to compensate farmers for losses caused by weather disasters?  
 
Answer:   
The government provides cash relief and low interest loans to farmers who have been 
determined to have suffered agricultural losses from natural disasters in order to help them 
resume operations.  
 
In accordance with the Directions for Agricultural Natural Disa ster Relief, those who qualify 
for relief are natural persons who practice farming, forestry, fishery, or husbandry. Farmers 
who suffer agricultural losses due to natural disasters qualify for relief funding if local officers 
confirm through onsite inspect ions that the loss reaches 20% or more.  
 
Page 79, Paragraph 4.5  
Inward investment in most agriculture (farming, animal husbandry, forestry, fishing, and 
aquaculture) activities remains restricted (Section  2.4). A "Small Landlords, Big Tenants" 
programme, i n place since 2009, continues to offer various incentives aimed at rejuvenating the 
agricultural labour structure, expanding farm scale, and providing retirement relief to elderly 
farmers.  
 
Question 11:  
How is the "Small Landlords, Big Tenants" programme g oing? What measures does the government 
take according to the plan?  
 
Answer:   
To address the problems of aging farmhands, and small land plots or fallow farmland, the 
Small Landlords and Big Tenants policy has been implemented since 2009. This policy is aimed 
at senior farmers, who are either incapable or unavailable to engage in farming themselves, 
to lease their land to professional agricultural managers to engage in farming on a greater 
scale. Specifically, it encourages young professional fa rmers or farmer groups to rent the 
aforementioned farmland and grow corps. In coordination with the policy framework, various 
policy approaches are carried out, such as financial supports for purchasing production 
equipment, alternative (contractual) farmi ng, and interest -free or low -interest loans for 
operation costs. The objective is to improve overall agricultural production efficiency and 
competitiveness.  
 
Question 12:  
Has Chinese  Taipei issued new incentive programmes for the continuous decline and agi ng of rural 
labor force?  
 
Answer:   
Establishing agricultural manpower teams and providing employment incentives to encourage 
workers to assist with agricultural work in cities and counties that are deemed labor shortage 
areas. We launched the Rural Commun ity Green Care Program in 2020 tailored to the needs 
of elderly residents. For example, diverse green care community models have been developed 
that take into account the characteristics of local agriculture, lifestyles, culture, and ecological 
resources i n order to promote the healthy aging of the elderly in rural areas.  
 
Page 80, Paragraph 4.8  
The Council of Agriculture (COA) remains in charge of the Agricultural Credit Guarantee Fund (ACGF) 
aimed at assisting farmers and fishers with insufficient collate ral to obtain agricultural loans. The 
COA is also the competent authority managing the Fund for Redressing Damage to Farmers Caused 
by Agriculture Imports and its sub -fund, the Pig Farming Industry Fund, established in 2021. These 
Funds finance support mea sures intended to help farmers to cope with the challenges of trade 
liberalization, accelerate the agriculture sector's structural transformation, and enhance its 
competitiveness. In January  2021, Chinese  Taipei also established an Agricultural Insurance F und 
for the purpose of implementing risk -spreading mechanisms, stabilizing the agricultural insurance 
system's operations and functions, training loss adjusters, and establishing an agricultural insurance WT/TPR/M/448/Add.1  
 
- 22 - 
 
  
 database. Pursuant to the Agricultural Insurance Ac t, the COA is to inject up to TWD  10 billion into 
the Fund. The authorities indicate that TWD  0.6 billion have been injected to date.  
 
Question 13:  
Could Chinese  Taipei elaborate how the funds mentioned in Paragraph 4.8 work by listing specific 
support mea sures and how the government finance is involved?  
 
Answer:  
1. The Agricultural Credit Guarantee Fund (ACGF) : 
 
(1) The Agricultural Credit Guarantee Fund (ACGF) has been jointly established by the 
government and contracted financial institutions. The ACGF's primary purpose is to 
provide credit guarantees for agricultural loans to farmers, fishermen and agriculture 
businesses, thereby sharing the financing risks of financial institutions.  
(2) When farmers, fishermen, or agricultural businesses require funding for their operations, 
they apply for agricultural loans from financial institutions. If they lack sufficient 
collateral, they can request the ACGF to act as a guarantor, thereby enhancing the 
borrower's credit guarantee capacity. In the event of a loan default  after disbursement, 
the ACGF will step in to make repayments within the guaranteed amount, and then pursue 
claims from the borrower. This will reduce lending risks for financial institutions.  
 
2. The Ministry of Agriculture (MOA) uses the Agricultural Produc t Import Damage 
Assistance Fund to support necessary projects by adjusting industrial structures and 
implementing preventive measures. Structural adjustments are conducted in the agricultural 
and food, livestock, aquaculture, and other related industries t o redress damage to domestic 
agricultural products that have likely been caused by agricultural imports. Adjustments or 
preventive measures include helping farmers switch to other types of business or crops, 
improve the classification, packaging, and distr ibution system of products, implement plant 
and animal quarantine control and management technology, but not limited to these 
examples. Measures in accordance with the Agricultural Agreement of World Trade 
Organization, or in compliance with the Agreement of Food Safety Inspection and of the 
Vaccination and Inspection of Animals and Plants of World Trade Organization are also 
included.  
 
3. The Pig Farming Industry Fund is a specific project which provides systematic guidance 
for the pig industry chain. The mai n measures include encouraging pig farms to introduce 
modern integrated facilities/equipment and production management methods, promoting the 
upgrading of the meat cold chain in slaughterhouses and the introduction of the HACCP, and 
strengthening the hygie ne and safety inspection and verification of pork -related products on 
the market.  
 
4. The Agricultural Insurance Fund:  
 
(1) The Agricultural Insurance Fund is established with donations from the MOA in accordance 
with the Agricultural Insurance Law to implement r isk dispersion mechanisms and 
promote agricultural insurance.  
(2) Insurers cede agricultural insurance risks to the TAIF. The TAIF then allocates these risks, 
retaining some of the risks itself and allocating some to the international reinsurance 
market.  
 
Ques tion 14:  
Is Chinese  Taipei planning to notify the relevant measures in accordance with the rules of the 
Agreement on Agriculture?  
 
Answer:   
We have notified the relevant measures in accordance with the rules of the Agreement on 
Agriculture.  
 
Page 81, Paragraph 4.14  
The COA, through its Agriculture and Food Agency (AFA), maintains the exclusive right to import 
rice on behalf of the public sector, namely 65% of the annual brown rice TRQ quantity 
(Section  3.1.3.3). During 2018 -21, imports of brow n rice remained relatively stable while local WT/TPR/M/448/Add.1  
 
- 23 - 
 
 
  
 production declined steadily. Nevertheless, Chinese  Taipei was a net exporter of brown rice in 
2020-21 (Table  4.4). 
 
Question 15:  
What are the procedures and standards of Chinese  Taipei for the quota distributi on and utilization 
of rice?  
 
Answer:   
As it committed upon accession to the WTO, we would import 144,720 metric tons of 
equivalent brown rice each year, 65% of which (94,068 metric tons) is imported by the 
government under the CSQ (Country Specific Quota) , allocated as follows: (1) United  States: 
64,634 metric tons; (2) Australia: 18,634 metric tons; (3) Thailand: 8,300 metric tons; 
(4) Egypt: 2,500 metric tons. The rest 35% (50,652 metric tons) is private sector quotas, 
which is allocated through auction for tariff quota rights.  
 
Question 16:  
Paragraph 16 on page 8 of the Report mentions that the production of rice has been declining since 
2018, but this paragraph suggests that rice imports have remained unchanged and exports 
increased. Then how does Chine se Taipei make up for its domestic shortage?  
 
Answer:   
As the changes of our eating habits, rice consumption has declined. In 2022 for example, the 
average annual rice consumption per person was 43.0 kilograms, representing a 5% decrease 
from the 45.5 kil ograms in 2018. This has resulted in serious overproduction of rice in recent 
years and oversupply. Consequently, rice production has declined since 2018, mainly due to 
production adjustment measures, there is no shortage of rice.  
 
Page 82, Paragraph 4.16  
The COA continues to assist farmers in their global market expansion efforts by conducting and 
facilitating marketing programmes, supporting participation in overseas exhibitions, and building 
brand images. Export promotion initiatives cover a broad range of beneficiary products, including 
fish (tuna, grouper, and tilapia), orchids, tea, soya beans, and fruits (bananas and mangos). During 
2018-22, the COA hosted 29 agricultural products marketing events and provided support for 
participation in 51 internati onal exhibitions and 137 sales promotion activities carried out overseas.  
 
Question 17:  
What specific measures does the COA have to support participation in overseas exhibitions and 
building brand images? Does Chinese  Taipei subsidize or exempt the expense s borne by farmers or 
enterprises for participation in exhibitions or sales promotion activities carried out overseas?  
 
Answer:   
The MOA assists farmers to explore global markets by conducting and facilitating marketing 
programmes, supporting participatio n in overseas exhibitions, and building brand images. 
Promotion initiatives cover a broad range of beneficial products, including fish, orchids, tea, 
soya beans, and fruits. The MOA hosts local agricultural product marketing events and 
provides support for  participation in international exhibitions and sales promotion activities 
abroad. Overseas event incentives include venue rentals, advertising expenses.  
 
PART II: QUESTIONS REGARDING THE GOVERNMENT REPORT  
Page 9, Paragraph 3.17  
On the basis of the 5+2 Industrial Innovation Plan, the government further initiated the Program for 
Promoting Six Core Strategic Industries in May  2020. The Program covers information and digital 
industries, the cybersecurity industry, the precision health industry, the green an d renewable energy 
industry, the defense industry, as well as strategic industries and strategic stockpile industries.  
 
Question 18:  
Please clarify the specific conditions for enjoying the preferential policies from the above industrial 
innovation plan, and whether overseas investors can benefit from the above policies.  
 WT/TPR/M/448/Add.1  
 
- 24 - 
 
  
 Answer:  
The requirements for eligible supports differ from program to program. If foreign investors 
meet the relevant criteria, they can apply and enjoy preferential trea tment. For example:  
 
1. Business Angel Investment Program: An entrepreneur invests in startups registered in 
accordance with the Company Act or overseas startups mainly operate in the Separate 
Customs Territory of Taiwan, Penghu, Kinmen and Matsu, limited to newly established startups 
or startups that are carrying out capital increase (in cash) for expansion and have not been 
publicly offered or have not entered the capital market (including TWSE -listed, TPEx -listed, or 
emerging -stock company).  
 
2. The Youth Entr epreneurship Loan: Providing better terms and speedy approval process, 
e.g. loans of less than one  million dollars being approved within seven days. Eligibility is open 
to domestic businesses registered in accordance with the law, including companies, comm erce 
entities, or limited partnerships that have been registered or registered  for less than five years 
in accordance with the domestic law. If the person in charge of the business is a foreigner, he 
should hold an entrepreneur visa, employment gold card, or valid residence permit issued by 
the government when applying for the loan on behalf of the business entity.  
 
3. We provide relevant counseling and guidance programs to assist companies in 
upgrading their industries. Foreign investors can apply such progra ms if they meet the criteria. 
For instance, under the Industrial Upgrading Innovation Platform Guidance Program offered 
by the Industrial Development Administration of the Ministry of Economic Affairs, foreign 
entities establishing subsidiaries in accordan ce with the Company Act that meet the program's 
criteria are eligible to submit an application.  
 
4. To promote industrial development and facilitate upgrading and transformation, we 
provide tax incentives and R&D support. In terms of tax incentives, companies  engaged in 
innovative research and development are required to meet specific innovation criteria, 
excluding general process improvements. Once they fulfill the criteria stated above, the 
amount spent on smart equipment and technology in the current fiscal  year must reach a 
particular threshold to qualify for tax deductions. Regarding R&D support, companies that 
investing in research and development should demonstrate innovation, optimization, and 
product technology development to be eligible for support. F oreign entities establishing 
subsidiaries in accordance with the Company Act, provided they have investment activities, 
are eligible to apply.  
 
  WT/TPR/M/448/Add.1  
 
- 25 - 
 
 
  
 CHINA  – FOLLOW -UP QUESTIONS  
PART I: QUESTIONS REGARDING THE SECRETARIAT REPORT  
 
Page 6, Para 4  
The Plan emphasizes the importance of cooperating with civil society and of making relevant 
information available to the public, as required by law.  
 
Question:  
1. What are the specific practices of cooperation?  
 
Answer:  According to the Open Government Partnership Handbook, the government invites 
representatives from civil society and stakeholders to form a taskforce to collaboratively work 
on the planning, coordination, and execution of the Action Plan. Additionally, th e government 
works with civil society to hold capacity -building workshops and online international webinars.  
 
2. Please introduce the channels through which the information is made public. What information 
is made public and how often is it released?  
 
Answer:  The JOIN Online Platform is the main channel for providing government information 
disclosure. The main functions of this platform and the content of disclosed information 
include:  
1. Consultation: Announce policies, draft laws and draft regulations that a re being discussed 
and solicit public opinions; the public can immediately comment and engage in online 
discussions.  
2. Proposals: The public can make policy suggestions online, and those who agree with a 
proposal can directly second it.  
3. There are other  inter-agency or inter -local government cooperation models such as 
supervision and participatory auditing and participatory budgeting. These models provide 
information on the implementation progress of government programs.  
 
Page 7, Para 7  
In addition, Chin ese Taipei  maintains a series of incentives to promote local investment and attract 
overseas investment, consisting mainly of tax deductions and other support measures.  
 
Question:  
3. Please specify whether these incentives are equally applied to local investo rs and overseas 
investors, and among investors from all WTO  Member s? What progress has been made in 
promoting local investment and attracting overseas investment through providing these 
incentives?  
 
Answer:  In general, the investment incentives are applied  equally to domestic and overseas 
investors. Some incentives for long -term industrial development, focus on specific industries 
or require certain business activities like R&D.  
 
Furthermore, since 2019, we have been promoting three programs to attract mor e 
investments. Applicant enterprises should have either (1) been established in accordance with 
the Company Act, (2) implement energy -saving measures, or (3) use smart processes in their 
manufacturing or services. As of October  2023, the total investment a pproved according to 
these three conditions exceeded TWD  2.15 trillion , creating over 148,000 jobs.  
 
Page 54, Para 3.90  
The BSMI may also adopt related international standards or Chinese  Taipei 's group standards that 
already exist when these are technically appropriate and applicable.  
 
Question:  
4. Do the "relevant international standards " specifically refer to the standards of the three major 
standardization organizations, ISO/IEC/ITU? Please lis t the international standard setting 
organizations that Chinese  Taipei  have adopted.  
 WT/TPR/M/448/Add.1  
 
- 26 - 
 
  
 Answer:  Standards that are developed based on the principles set out in Annex  2 of the 
Decisions and Recommendations adopted by the TBT Committee since 1  January  1995 
(G/TBT/1/Rev.15) are considered to be international standards. They include, but are not 
limited to, standards developed by ISO, IEC or ITU.  
 
We do not have a list of organizations that set international standards, but most of the 
international stand ards we adopted are those developed by ISO, IEC or ITU.  
 
5. Please introduce the standard system.  
 
Answer:  We would like to provide further details on the standards development procedure 
mentioned in Paragraph 3.90.  
 
The entire development procedure involve s 26 technical committees and 1 review council. 
Additional information about the procedure can be found in the relevant regulations.  
(https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=J0100046).  
 
We also encourage the private sector to participate in standardization activities. The BSMI has 
recognized 7 entities for their valuable recommendations, comments, and attendance at 
technical committee meetings.  
 
6. Please describe Chin ese Taipei ’s policy on the adoption of association standards.  
 
Answer:  When an international standard does not exist, and there is a need to formulate 
standards, the standards agency may declare them as CNS, if the scope of application, 
classification, and conditions are suitable for our domestic conditions.  
 
Page 58 ，Para 3. 106 
The FDA, the competent authority governing food safety and sanitation in Chinese  Taipei , sets food 
sanitary requirements based on the principle of risk assessment, as well as on scientific evidence 
and existing international standards. The FDA has a ri sk assessment and advisory system, as well 
as a food sanitation and safety monitoring system. If during monitoring an incidence is found that 
may be harmful to food sanitation and safety, an inspection is conducted, an alert is issued, and 
other necessary measures are implemented.  
 
Question:  
7. Please describe the main functions of the risk assessment and advisory system as well as the 
food sanitation and safety monitoring system, and how do those systems provide services for 
trading enterprises.  
 
Answer:  
1. We adhere to the WTO SPS agreement. The formulation of food safety and sanitation 
management measures is based on scientific evidence through risk assessments, and 
referencing relevant international standards. We also harmonize with international 
standa rds by using the Codex and the food safety standards of advanced countries as 
references.  
2. To safeguard human health and address concerns of food safety, imports of food products 
are subject to inspection at the border based on sanitation standards. Only  compliant 
imports are allowed to enter into the market.  
3. In response to the needs of trading enterprises, the authorities of WTO  Member s and 
their trading enterprises can apply for the revision of food -related sanitary requirements.  
 
Page 58, Para 3.107  
In addition to setting food -related sanitary requirements, the FDA sets standards for pesticides173, 
veterinary drugs174, food additives residue limits175, and labelling of food products.  
 
Question:  
8. Please brief us on the consistency of residue limits of pesticides, veterinary drugs and food 
additives formulated by Chin ese Taipei  with international standards.  
 WT/TPR/M/448/Add.1  
 
- 27 - 
 
 
  
 Answer:  We adhere to the WTO SPS agreement, and the formulation of food safety and 
sanitation management measures is based on scientific e vidence through risk assessments, 
while referencing relevant international standards.  
 
If a measure we established differed from international standards, it was because this measure 
was formulated based on reasonable and relevant literature and objective scientific evidence 
related to that measure. We also considered the dietary habits of our consumers and provided 
them with an appropriate level of protection.  
 
Page 60, Para 3.111, 3.113  
The FTC and Chinese  Taipei ’s specialized regulatory agencies have com plementary competence in 
regulated sectors.  
In December  2022, the FTC released a "White Paper on Competition Policy in the Digital Economy ", 
setting out certain guiding principles for enforcement and suggestions for possible regulatory 
amendments.  
 
Questio n: 
9. Please elaborate on the division of responsibilities between the FTC and other specialized 
regulatory agencies.  
 
Answer:  The division of responsibilities between the FTC and other sector regulators in 
competition policy is based on Article  46 of the Fai r Trade Act. This article specifies that the 
Fair Trade Act has precedence over other laws with regards to the governance of any 
enterprise 's conduct in respect of competition. However, this stipulation shall not be applied 
to where other laws provide rele vant provisions that do not conflict with the legislative 
purposes of the Fair Trade Act.  
 
In addition, the FTC also coordinates with other regulators in the division of work and 
responsibilities. For example, the FTC collaborates with the National Communi cations 
Commission on issues related to declarations, channel listing, removal disputes, and false 
advertising on radio and television programs. They also coordinate to clarify the laws and 
regulations that apply to different behaviors of the radio and tel evision industry.  
 
10. Has the FTC established or planned to establish special agency responsible for competition 
regulation in the digital economy?  
 
Answer:  The FTC has not yet established, nor does it plan to establish a special agency 
responsible for competition regulation in the digital economy.  
 
PART  II: OTHER QUESTIONS  
 
Questions:  
11. Products listed in the local market access system of Chinese  Taipei  are required to carry out 
local testing, and the testing and licensing period is relatively long, generally 4 -6 weeks. Will 
Chinese  Taipei  strengthen mutual recognition of test reports with Chinese Mainland in the future 
to shorten the testing and licensi ng period?  
 
Answer:  To facilitate trade and avoid repetitive tests, we have been negotiating Mutual 
Recognition Agreements (MRA) with trade partners regarding the acceptance of conformity 
assessments for electrical, electronic and chemical products. Curren tly, we have signed MRAs 
with 9 WTO  Member s and welcome discussions with other Members on this matter.  
  WT/TPR/M/448/Add.1  
 
- 28 - 
 
  
 DOMINICAN  REPUBLIC  
WT/TPR/S/448 – WTO Secretariat Report  
 
PÁGINA 24  
Párrafo 2.4  
La rama judicial se encarga de realizar interpretaciones judiciales, de dictar sentencia y de los casos 
disciplinarios. El sistema judicial está integrado por el Tribunal Supremo, los Tribunales Superiores 
y los tribunales de distrito, que se ocupan de los casos civiles y penales; el Alto Tribun al 
Administrativo, el Tribunal Supremo Administrativo y los tribunales de distrito, que se ocupan de las 
actuaciones administrativas; y el Tribunal de Propiedad Intelectual y Comercial, que se ocupa de los 
litigios relativos a la propiedad intelectual.  
 
Question 1 :  
¿Puede el gobierno de Taipei Chino explicar las razones que impulsaron a establecer un Tribunal de 
Propiedad Intelectual? ¿Tiene el Tribunal de Propiedad intelectual sus propias normas sustantivas y 
procesales? ¿Cómo funciona?  
 
Answer:   
1. To incr ease the judiciary's professionalism and efficiency in handling intellectual property 
cases and to protect intellectual property rights, we established the Intellectual Property 
Court on 1  July 2008. Also, to properly handle commercial cases, optimize the commercial 
environment, and further the nation's technological and economic development, the 
Commercial Court was established on 1  July 2021 and was merged with the Intellectual 
Property Court into the intellectual Property and Commercial Court.  
 
2. The Intellectual Property and Commercial Court established Intellectual Property Courts 
and Commercial Courts:  
 
(1) For civil, criminal or administrative actions governed by the Patent Act, Trademark 
Act, Copyright Act, and Trade Secrets Act, the trial procedure i s regulated by the 
Intellectual Property Case Adjudication Act.  
(2) For actions and non -actions regarding businesses governed by the Company Act, 
Securities and Exchange Act, and Futures Trading Act, the trial procedure is 
regulated by the Commercial Case Adju dication Act.  
 
PÁGINA 25  
2.12.  Durante el período objeto de examen, se aplicaron dos planes de desarrollo (NDP, por sus 
siglas en inglés), que se centraron en objetivos económicos, comerciales y de inversión: i) el 17º 
plan de desarrollo (NDP 2017 -2020) y  ii) el 18º plan de desarrollo (NDP 2021 -2024). El Taipei Chino 
comenzó a implementar su Nuevo Modelo de Desarrollo Económico 2.0 en el marco del NDP 2021 -
2024, que aboga por que el Taipei Chino aplique varias estrategias, entre ellas i) centrarse 
activame nte en seis industrias estratégicas clave9; ii) seguir promoviendo la innovación y 
transformación industrial; iii) mejorar el entorno económico para las nuevas empresas tecnológicas 
(start -ups); iv) convertirse en un centro de despliegue de capital para la s empresas asiáticas; y v) 
desarrollar una economía digital.  
 
Question 2 :  
¿Cuáles serían las medidas concretas que el gobierno de Taipei  Chino implementaría para promover 
las industrias consideradas clave en el Nuevo Modelo de Desarrollo Económico  2.0? ¿Cuáles son la 
vinculación de estas medidas con las zonas francas, los parques científicos, las ZEE/parques 
industriales tecnológicos y los  parques de tecnología agropecuaria?  
 
Answer:   
1. The government introduced the new economic development model 2.0 in 2020, 
encompassing three key pillars: innovation and growth, investment and employment, 
and youth distribution. It aims to promote six core s trategic industries, which include 
information and digital industries, cybersecurity industries, health industries, defense 
and strategic industries, renewable energy industries and livelihood industries.  
 
2. All the parks are established before the National Development Plan (2021 -2024) and 
are not part of the plan. However, in addition to supporting domestic enterprises, each WT/TPR/M/448/Add.1  
 
- 29 - 
 
 
  
 park is tasked with facilitating the expansion and internationalization of industries in 
alignment with its designated functions and ro les. This role contributes to the fulfillment 
of the plan's relevant goals.  
 
PÁGINA 58  
3.85.  Las zonas francas son zonas bajo control aduanero creadas con el fin de promover el comercio 
y, por tanto, el desarrollo económico, facilitando la logística y el sistema de gestión, así como el flujo 
de mercancías, los servicios financieros y la transferencia de tecnología. Las mercancías, la 
maquinaria y los equipos que entran en una zona franca están exentos de derechos de aduana y 
otras cargas que afectan a las importaciones, así como de otras tasas (por ejemplo, tasas por 
servicios de promoción del comercio y derechos por servicios portuarios).138 Para promover el 
empleo, el Taipei Chino exige que al menos el 60% de todos los empleados contratados en las 
empresa s de zonas francas sean personas físicas del Taipei Chino.139 En 2023, hay siete zonas 
francas establecidas, incluidas seis zonas francas portuarias y una aeroportuaria. Cada zona franca 
tiene su estrategia de desarrollo propia y está posicionada según su ubicación y la principal industria 
establecida en la zona circundante para poder crear conglomerados y sinergias industriales. En 2022, 
el valor de los productos comercializados a través de las zonas francas ascendió a TWD  1,8 billones, 
y su volumen fue de  4,35 millones de toneladas.  
 
Question 3 :  
¿Pueden las autoridades de Taipei Chino explicar las medidas llevadas a cabo en las zonas francas 
para favorecer la formación de conglomerados y sinergias industriales?  
 
Answer:   
Free Trade Zones (hereinafter referred to as FTZs) adopt a level of autonomic management 
and loose administrative controls in order to create niches. There are the following preferential 
measures and systems provided in the FTZs:  
 
1. Inside the border but outside of customs: goods shall be exempted from relevant duties 
and taxes and free from the import restrictions set forth in other acts, regulations, or 
orders.  
2. Offering tax preferential:  
 
(1)  Goods to be transported overseas into a free trade zone by a free -trade-zone 
enterpris e for its operations (including those used to provide warehousing, 
logistics, assembly, and reassembly services to other enterprises) shall be 
exempted from customs duty, commodity tax, business tax, tobacco and wine tax, 
public health and welfare dues on tobacco products, trade promotion service fees, 
and harbor service dues.  
(2)  Business tax rate is reduced to zero for transactions of commodities, equipment, 
and services between the FTZs and domestic taxed areas or bonded areas.  
(3)  For profit -seeking enterprises engaged in only preparatory or auxiliary activities 
and handling procurement, import, storage, or transport in the FTZ area, the sales 
income shall be 100% exempt from profit -seeking enterprise income tax.  
(4)  Shipping domestic goods  into the FTZs shall be deemed exports, and the enterprise 
concerned may request a duty refund.  
 
3. Allowing in -depth processing: in -depth processing, including assembling, processing, 
manufacturing, etc., is allowed in the FTZ.  
4. Free circulation of goods: Ins pection is spared for customs clearance when foreign 
goods are shipped to or from the FTZs. The same principle also applies to any transfer 
from one FTZ to another. A monthly consolidated declaration is adopted on the flow 
of goods between an FTZ and a dom estic taxed area or a bonded area to enhance 
efficiency.  
 
For more information, please refer to https://taiwan -ftz.com/en/  
 WT/TPR/M/448/Add.1  
 
- 30 - 
 
  
 PÁGINA 62  
Table  3.11 Principal legislación sanitaria y  fitosanitaria, 2022  
Reglamento relativo a las Tasas por Servicios de Cuarentena Animal y Vegetal. Las tasas por 
servicios de cuarentena ascienden al 0,1% del valor f.o.b. de exportación (salvo en el caso de 
determinados animales, plantas y sus productos) o del valor del derecho de importación.  
 
Question 4 :  
¿Es viable aplicar tasas advaloren a costos administrativos?  
 
Answer:   
Currently, there is no obstacle to collecting quarantine fees based on the FOB value of exported 
commodities and the duty value of imported commodities. We will continually conduct 
analyses on the cost of services and an ongoing assessment in accordance with the 
WTO Agreements and domestic regulations.  
 
PÁGINA 62 (4 Table  3.11，P.56)  
Table  3.11 Principal legislación sanitaria y fitosanitaria, 2022  
Reglamento de Inspección Sistemática de Alimentos Importados. Define qué es la "inspección 
sistemática". Enumera los productos sujetos a inspección sistemática.  
Question 5 :  
¿Como funciona en la practica la Inspección sistem ática?  
 
Answer:   
According to the Regulations for Systematic Inspection of Imported Food, enacted under the 
Act Governing Food Safety and Sanitation, animal -based products such as meat, fishery, dairy, 
egg, animal fat, and cervidae origin products are subj ected to systematic inspection. The 
competent authorities of exporting countries shall provide documents in their applications with 
our inspection authorities. After reviewing the documents, the inspection authorities will do 
an on -site audit to evaluate t he exporting countries' compliance with the food safety 
management system.  
 
PÁGINA 89  
4.17.  En julio de 2017, el COA estableció una ventanilla única agrícola para ayudar a las empresas 
que se proponen emprender o ampliar actividades en las economías asoci adas en el marco de la 
NSP. La ventanilla única ofrece información y servicios en diversas esferas, con inclusión de los 
regímenes de inversión, los requisitos de capital, el apoyo técnico, las actividades comerciales, los 
derechos de propiedad intelectual , la certificación y los mercados laborales. Las autoridades indican 
que la ventanilla única brindó asistencia a 129  solicitantes en 2020 -2022.  
Question 6 :  
¿Implica este servicio algún costo por concepto administrativo para el usuario?  
 
Answer:   
The Minis try of Agriculture established a consultation service platform in June  2018 for our 
agricultural enterprises that want to enter New Southbound markets. The platform provides 
information on funding sources, market and trade data, and technical support to as sist our 
agricultural enterprises. This service is free of charge.  
 
Question 7 :  
Cuadro A3. 2  contingentes arancelarios, 2022 y 2023  
¿Por qué la tasa de utilización del contingente de banano, mango y pomelos se encuentra en 0%?  
 
Answer:   
Our annual production of bananas, mangoes and shaddocks is around 337,000 metric tons, 
172,000 metric tons, and 82,000 metric tons, respectively, and mainly provided to the 
domestic market. The output of these fruits is sufficient to meet consumer needs. In addition,  
fresh fruits are often perishable and are subject to sanitary and phytosanitary (SPS) 
importation standards. Therefore, the low TRQ fill ratio of the aforementioned fruits was 
attributed to market mechanisms and relevant quarantine requirements.  
 
  WT/TPR/M/448/Add.1  
 
- 31 - 
 
 
  
 DOMINI CAN REPUBLIC – ADDITIONAL QUESTIONS  
2. Regímenes de comercio e inversión (página 23)  
2.4 Régimen de inversión  
"2.33. La Comisión de Inversiones del Ministerio de Asuntos Económicos (MOEAIC)  sigue 
encargándose de filtrar y aprobar las entradas y salidas de flujos de inversión, y de la cooperación 
técnica. En el desempeño de estas tareas, la Comisión se basa en la política de liberalización 
económica del Taipéi Chino. El plan de la Comisión in cluye objetivos tales como i) simplificar el 
procedimiento de solicitud, examen y aprobación de la inversión exterior, siguiendo el criterio de 
"libre ingreso en principio, con deliberación para casos excepcionales"; ii) mejorar los servicios 
prestados a l os inversores del exterior; y iii) asistir a las empresas locales en sus esfuerzos por 
expandirse e invertir en el exterior ". (énfasis agregado)  
 
1. ¿Podrían indicar, con mayores detalles, cuáles son las funciones principales de la Comisión de 
Inversiones del Ministerio de Asuntos Económicos (MOEAIC) en materia de inversión 
extranjera?  
 
Answer:  The Department of Investment Review, Ministry of Economic Affairs, formerly known 
as MOEAIC, remains in charge of screening and approving foreign investm ent. Please refer to 
the website for more information (https://dir.moea.gov.tw/about.view?type=atRy&lang=en).  
 
4. Políticas comerciales, por sectores (página 85)  
4.1 Agricultura  
4.1.1 Panorama general  
 
"En 2022, la agricultura, la ganadería, la pesca y la silvicultura representaron en conjunto el 1,4% 
del PIB y el 4,6% del empleo, frente al 1,7% y el 4,9%, respectivamente, en 2018 (cuadro 1.1). 
Más del 50% de la producción anual del sector durante el perí odo 2018 -2021 correspondió al 
segmento de los cultivos, mientras que la contribución de la silvicultura continuó siendo muy 
modesta. La importancia relativa de la ganadería en la producción del sector aumentó de forma 
constante, mientras que la parte corre spondiente a la pesca mantuvo en general una tendencia a la 
baja. Las principales actividades fueron la horticultura y la cría de ganado porcino y de aves de corral 
(cuadro 4.1). El arroz sigue siendo el alimento básico más importante en el Territorio Adua nero 
Distinto de Taiwán, Penghu, Kinmen y Matsu (Taipei Chino), aunque tanto la superficie destinada a 
su cultivo como el volumen de producción han venido disminuyendo de manera constante desde 
2018". (énfasis agregado)  
 
2. ¿Cuáles acciones han impedido que se incremente la producción del sector de la pesca al igual 
que los demás sectores que han aumentado su producción en los últimos años?  
 
Answer:  Fluctuating amounts in fishery resources and the varying investments of time and 
labor put into fisheries, affect the production volume. Weather changes and the overall marine 
environment are additional factors that affect production volume. So unlike oth er industries 
such as livestock or animal husbandry, it is difficult to foresee fisheries production volumes.  
 
3. En sus informes no abordan sobre el Acuerdo sobre Subvenciones a la Pesca adoptado en la 
Duodécima Conferencia Ministerial (CM12), celebrada del 12 al 17 de junio de 2022. ¿Podrían 
identificar y  proveer un avance o actualización de sus procedimientos internos con respecto a 
la aceptación e implementación del Acuerdo sobre Subvenciones a la Pesca?  
 
Answer:  The Agreement is already under the ratifica tion process. The instrument of 
acceptance will be submitted as soon as the process is completed.  
 
4. ¿Consideran que este Acuerdo puede fomentar el incremento de la producción del sector de 
la pesca en forma constante?  
 
Answer:  The long -term implementation of Fishery Subsidy Agreement should in the long run, 
be beneficial for the sustainability of fisheries resources.  
  WT/TPR/M/448/Add.1  
 
- 32 - 
 
  
 EUROPEAN  UNION  
WT/TPR/G/488 – Government report  
 
1. ECONOMIC AND TRADE ENVIRONMENT  
2.1 Economic Overview  
2.2 Trends in Foreign Trade  
 
Page 6, Paragraphs 2.8  
2.8 […] Outbound investment was mainly directed to China, ASEAN, and the United  States, while 
inbound investment originated primarily from the European  Union and Japan.  
 
Question 1:  
Can Chinese  Taipei please provide the percentage of FDI originated from the EU and the percentage 
of outbound investment to the EU, including with respect to which sectors?  
 
Answer:   
Please refer to the Table  1.6 of the Secretariat Report which contains the ratio of inward and 
outward investment flows. The primary sectors of investments from the EU include electronic 
parts and components, as well as the financial and insurance industries. Investments in the 
EU are pre dominantly in the financial and insurance industries, with manufacturing as the 
second major area of investment.  
 
3.2 Trade and Investment Policy  
3.2.1  Trade Policy  
3.2.2  Investment Promotion Policy  
 
Page 8, Paragraphs 3.11  
3.11 To foster an efficient and supportive investment environment, the Separate Customs Territory 
of Taiwan, Penghu, Kinmen and Matsu has continued to streamline registration requirements for 
foreign companies, enabling companies to fulfil documentation requirements after registering the ir 
branch or representative offices. Concurrently, the approval process for inbound investment has also 
been simplified, leading to reduced administrative costs for investors.  
 
Question 2:  
Can Chinese  Taipei please provide further details about the streaml ining measures for registration 
requirements of foreign companies and the revised measures of the approval process for inbound 
investment?  
 
Answer:   
1. Measures to encourage the establishment of foreign branches and representative offices 
include:  
(1) Simplifyin g document requirements: In principle, foreign documents do not require 
translations, notarization, or certification, and photocopies are acceptable.  
(2) Photocopies of the ownership document or the letter consent of the owner of the 
building can be submitted after the approval of the office's registration.  
2. We simplified the approval process for inbound foreign investments, such as amending 
the application forms for foreign investors increasing investments, and the required 
documents and explanatory notes. We a lso encouraged the use of online application 
systems to lower administrative costs.  
 
Page 8 -9, Paragraphs 3.13  
3.13 On the other hand, the government has intensified its efforts to attract investment from 
multinational corporations, with a focus on high-tech industries such as critical materials and 
equipment for the semiconductor sector, as well as renewable energy. Throughout the review period, 
several corporations from the United  States, the European  Union, as well as Asia, either made new 
investm ents or expanded their existing investments in those areas.  
 
Question 3:  
Can Chinese  Taipei provide the numbers of EU investment to Chinese  Taipei's renewable energy?  
 WT/TPR/M/448/Add.1  
 
- 33 - 
 
 
  
 Answer:   
Take offshore wind power investment as examples, six investment projects were approved by 
the Committee of Investment Review (formerly known as the MOEAIC Commissioners' 
Meeting) in 2022, with an investment amount of TWD  91 billion. The major investors were 
from Denmark and the Netherlands. One investment project from Luxembourg with the 
amount of TWD  2.04 billion was approved in 2021. In 2020 and 2019, five and four cases with 
total investment amount to TWD  37.3 billion and TWD  32 billion respectively. The main 
investment countries were Denmark and Germany. In 2018, on e investment case from 
Denmark had an approximate value of TWD  520 million.  
 
Page 9, Paragraphs 3.17  
3.17 On the basis of the 5+2 Industrial Innovation Plan, the government further initiated the 
Program for Promoting Six Core Strategic Industries in May  2020. The Program covers information 
and digital industries, the cybersecurity industry, the precision health industry, the green and 
renewable energy industry, the defence industry, as well as strategic industries and strategic 
stockpile industries.  
 
Quest ion 4:  
Could Chinese  Taipei explain how it achieves defence autonomy through government procurement 
projects?  
 
Answer:   
1. According to the 5+2 Industrial Innovation Plan, the government promotes the policy 
of using defense needs to stimulate civilian develo pment, focusing on key technologies that 
align with military strategy and industrial advantages, to broaden our capacities to produce 
Indigenous Aircraft, Indigenous Vessels and submarines independently.  
2. For the purpose of carrying out the basic guidelines  of defense autonomy, the Defense 
Industry Development Act is enacted for combining abilities from the government and the 
private sectors to achieve the prior goal of domestic weapons and equipment research and 
development (R&D), production, manufacture an d logistic support. The development of 
defense industry shall be accorded to this Act. According to this Act, the government has to 
consider the procurement of regulated military material in accordance with Government 
Procurement Act. The article 14 to 18 formulate the procurement of regulated military material 
and build the defense industry qualified supplier.  
 
Question 5:  
Could Chinese  Taipei explain why local content requirements, the so -called industrial relevance 
projects and the forced transformation of technology, have been utilized to develop its renewable 
energy?   
 
Answer:   
1. The goal of the Industrial Relevance Program (IRP) policy is for integrating our local 
companies into global supply chain and enhancing international cooperation to ensure 
our energy security.  
2. We don't require forced technology transfer. We encourage developers to cooperate with 
local suppliers.  
 
3.6  Multilateral and Regional Economic Cooperation  
Page 12, paragraph 3.38  
3.38. The government also actively engaged in the negotiations before and after the 12th WTO 
Ministerial Conference (MC12). It supported the Ministerial Declaration on the Emergency Response 
to Food Insecurity and relevant resolutions to address global food security challenges. It is 
committed to ongoing participation and cooperation with all Members to promote global food 
security. It actively participated in related negotiations, aiming to establish resilience for future 
pandemics while ensuring protection for innovative research and development. The rat ification 
process for the WTO  Agreement on Fisheries Subsidies has been set in motion. The Separate 
Customs Territory of Taiwan, Penghu, Kinmen and Matsu is actively engaging in negotiations for the 
second phase of the Agreement, focusing on addressing sub sidies related to overcapacity and 
overfishing, aiming at advancing sustainable development goals in the fisheries sector. Lastly, in 
order to support the continued growth of digital trade and global digital economy development, the 
Separate Customs Territ ory of Taiwan, Penghu, Kinmen and Matsu supports the extension of the WT/TPR/M/448/Add.1  
 
- 34 - 
 
  
 moratorium on customs duties on electronic transmissions, and expects to reach a resolution for a 
permanent moratorium to increase stability and predictability in digital trade and integ rate global 
SMEs into international trade supply chains.  
 
Question 6:  
Could Chinese  Taipei please provide further information on the expected timeframe of its acceptance 
of the Agreement on Fisheries Subsidies Agreement?  
 
Answer:  
The Agreement is already under the ratification process. The instrument of acceptance will be 
submitted as soon as the process is completed.  
 
Application for CPTPP membership:  
Page 13, Paragraph 3.6.3  
3.45. Recognizing the significance of accession to the CPTPP, the Separ ate Customs Territory of 
Taiwan, Penghu, Kinmen and Matsu has placed great importance on this endeavor. In 
September  2021, a formal request for accession to the CPTPP was submitted to the depositary 
country, New  Zealand, and diligent preparations are curre ntly underway to pursue accession. During 
the review period, it completed all necessary legislative amendments to meet the high standards of 
the CPTPP.  
 
Question 7:  
Could Chinese  Taipei please elaborate on the latest state of play regarding its applicatio n to accede 
to the CPTPP.  
 
Answer:  
We are both able and willing to meet the CPTPP's high standards in terms of rules and market 
access, and has completed all of the necessary preparations for its accession to the CPTPP. 
We have explained in detail its effo rts as well as the reasons why it is the most suitable 
candidate for the next round of CPTPP expansion to its members. We maintain close contact 
with every CPTPP member and are currently awaiting further instructions from CPTPP 
members regarding our applic ation.  
 
3.6.4  Bilateral and Other Regional Economic Participation  
Page 13, Paragraphs 3.46  
3.46. As of the end of 2022, the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu 
had concluded free trade agreements (FTAs) and economic cooperation agreements (ECAs) with 11 
trade partners. In June  2022, the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu 
and the United  States jointly announced the US -Taiwan Initiative on 21st -Century Trade, aiming to 
build a sound regulatory framework to enhance mutual trade relations based on shared common 
values. The first agreement was signed in June  2023. At present, it has also entered into 32 bilateral 
investment agreements (BIAs) with various trading partners.  
 
Question 8:  
Could Chinese  Taipei please explain the benefits for other WTO members from the US -Taiwan 
Initiative on 21st -Century Trade, notably the Customs procedures?  
 
Answer:   
The US -Taiwan Initiative on 21st -Century Trade will help promote fair market competition, 
enhanc e the transparency of information, lower transaction costs for businesses, and bring 
more business opportunities to small - and medium -sized enterprises. This will in turn boost 
the confidence of the international community in us, strengthen the foundation of trust with 
like-minded countries, and allow closer ties between supply chains. These are overall 
improvements to our entire system, and demonstrate that we are not only closely connected 
to the international community but also quite capable of implement ing agreements with high -
standard commitments. We are willing to commence negotiations on bilateral agreements with 
our trading partners, including the European  Union.  
 
With respect to customs procedures, the overall enhancement of trade facilitation measu res 
would also systematically improve the efficiency of customs procedures, which is beneficial to 
all our trading partners.  
 WT/TPR/M/448/Add.1  
 
- 35 - 
 
 
  
 Question 9:  
Could Chinese  Taipei offer assurances that the US -Taiwan Initiative on 21st -Century Trade will not 
lead to any discrim ination towards other WTO members?  
 
Answer:   
The US -Taiwan Initiative on 21st -Century Trade aims to achieve an agreement with 
high-standard commitments to support mutually beneficial trade, leading to freer, fairer 
markets and robust economic growth. It br ings benefits to our economic and trade system as 
a whole. Also, we abide by international trade rules and are willing to commence negotiations 
on bilateral agreements with our trading partners, including the European  Union, in order to 
achieve reciprocity  and mutual prosperity.  
 
3.8  Aid for Trade  
Page 15, paragraph 3.55  
3.55. The Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu actively engages in Aid 
for Trade initiatives, collaborating with other partner Members to address global development 
challenges. Leveraging its technological capabilities to support sustainable development, efforts are 
being made through bilateral and multilateral aid and technical assistance programs. These 
endeavors are aimed at making a significant contrib ution to the international community.  
 
Question 10:  
Chinese  Taipei is a major fishing entity. As it also actively engages in aid for trade initiatives, would 
Chinese  Taipei consider contributing to the WTO fisheries funding mechanism to assist developing 
Members to implement the Agreement on Fisheries Subsidies?  
 
Answer:   
The Agreement on Fisheries Subsidies adopted at the WTOS's MC 12 marked a major step 
forward for ocean sustainability. This Fisheries Funding Mechanism will provide developing and 
LDC cou ntries with targeted technical assistance and capacity building to implement the 
agreement and curb harmful fisheries subsidies. We are willing to work closely with the 
WTO Members to build a more resilient and sustainable future for our oceans and fisheri es. 
 
 
WT/TPR/S/448 – WTO Secretariat report  
 
1. ECONOMIC ENVIRONMENT  
1.3.2  Trends and patterns in inward direct investment  
Page 20, Paragraphs 1.24  
1.24 Outward investment flows decreased during the period under review. […] China was the main 
investment destination throughout the review period. Other destinations that account for substantial 
shares of Chinese  Taipei's outward investment include the British Overseas Territories in the 
Caribbean in 2018 and 2019, the United  States in 2020, Japan in 2021, and Singapore in 2021 and 
2022.  
 
Question 11:  
Could Chinese  Taipei provide further details about its outbound investments to the EU, notably the 
sectors in which these investments are being made?  
 
Answer:   
From 2018 to 2021, finance and insurance remained the largest investment sectors (mainly 
in the wind power green energy industry). In 2022, the primary investment sector shifted to 
basic metals manufacturing, followed by finance and insurance. During the review period, 
there were investments in s ectors such as electronic parts and components, wholesale, and 
retail trade, among others.  
 
2. TRADE AND INVESTMENT REGIMES  
2.1  General framework  
 
Page 22, Paragraphs 2.1  
The Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu (Chinese  Taipei) is governed 
by the principle of separation of powers, namely, the executive, legislature, judiciary, examination, WT/TPR/M/448/Add.1  
 
- 36 - 
 
  
 and control branches. Their overall structure and functions have remained broadly unchanged since 
the previous Review conducted in 2018.  
 
Ques tion 12:  
During the review period, Chinese  Taipei implemented government -restructuring plans involving 
several government bodies. Could Chinese  Taipei explain the changes in the functions of these 
agencies?  
 
Answer:   
1. In response to the latest trends and emerging issues, such as supply chain 
restructuring, achieving net -zero emissions by 2050, and fostering industrial innovation, our 
government has undergone significant restructuring since 2022.  
2. In August  2022, the Ministry of Digital Affairs was established to integrate the fields of 
information, cybersecurity, telecommunication, communication, and the internet and to plan 
the overall digital development policy. The Ministry of Agriculture and the Ministry of 
Environment was upgraded in August  2023 to address the challenge of climate change and 
achieve sustainability.  
 
Page 22, Paragraphs 2.1  
2.3 […] All bills and regulations regarding trade, investment, or intellectual property rights (IPRs) 
are published for public comment prior to being submitt ed to the legislature. In 2016, the comment 
period was extended from 14 days to 60 days and, as of 2017, bills and draft regulations must be 
published on the Public Policy Online Participation Platform. In 2018, to further increase 
transparency, the Direct ions for Implementing Online Participation in Public Policy were amended to 
require all authorities to respond to comments.  
 
Question 13:  
Could Chinese  Taipei submit additional information about the public communication process 
regarding offshore wind powe r policies?  
 
Answer:   
During the formulation of offshore wind power policies, we have collected opinions from 
various stakeholders by organizing public meetings. Foreign investors and relevant 
stakeholders who are involved in our offshore wind power develo pment have been invited to 
express their opinions. We also publish information on the website of the Energy 
Administration and provide single service window for wind power.  
 
Question 14:  
Additionally, could Chinese  Taipei provide further details on how tra nsparency and fairness to foreign 
investors are ensured in this process?  
 
Answer:  
Regarding public communications on offshore wind power policies, information of public 
meetings and relevant drafts will be available in advance on the websites of the Energy  
Administration and the Single Service Window for Wind Power. Investors can directly 
participate in the discussion or provide opinions.  
 
Page 23, Paragraphs 2.7  
2.7 The MOEA […] deals with issues such as the imposition of safeguard measures and the 
determ ination of injury under anti -dumping and countervailing investigations; Export Processing 
Zones (EPZs) and related incentives; small and medium -sized enterprises (SMEs); standardization, 
metrology, and product inspection; and IPRs.  
 
Question 15:  
Could Chin ese Taipei elaborate the incentives it provided to the companies located in Export 
Processing Zones?  
 
Answer:  
In accordance with Article  21 of the Act for the Establishment and Administration of 
Technology Industrial Parks, import taxes, commodity taxes, b usiness taxes, and deed taxes 
will be exempted in the park. The customs duty will be exempted for machinery and equipment 
aged over 5 years and shipping out of the park.  WT/TPR/M/448/Add.1  
 
- 37 - 
 
 
  
 Page 24, Paragraphs 2.13  
2.13 In 2017, Chinese  Taipei launched its Forward -looking Infrastructure Development Program, 
with a 30 -year horizon, to ensure the development of the infrastructure needed to attain the goals 
stated in the NDPs. The Program provides funding to develop pro jects in, inter alia, railways, water 
management, green energy, digital infrastructure, urban and rural infrastructure, food safety, 
childcare facilities, and human capital. This Program seeks to promote private -public partnerships 
and create employment opportunities in highly strategic sectors.  
 
Question 16:  
Could Chinese  Taipei explain the framework of private -public partnerships, notably how does it 
operate and engage with foreign businesses especially in the sectors of light duty railways a nd green 
energy?  
 
Answer:   
The private -public partnerships are conducted through open tendering in accordance with the 
Government Procurement Act. This includes sectors such as railways and green energy.  
Our Government Procurement Act stipulates that the p articipation of foreign suppliers in 
procurement cases is subject to the requirements of the WTO GPA or ECAs. In other cases, 
bids are open to foreign suppliers as per the needs of the government entity.  
 
Page 24, Paragraphs 2.14  
2.14 The "5+2 Innovative Industries Plan" aims to boost industrial development and enhance the 
start-up ecosystem. The Plan's purpose is to shift the industrial base away from the production of 
parts and components towards high -value -added services and total solutions. Launched in  2016, the 
Plan was designed to complement the New Model for Economic Development. Initially covering five 
industries (intelligent machinery, Asia Silicon Valley, green energy, biomedicine, and aerospace) of 
strategic importance for linking local industrie s to global markets, two other areas (high -value 
agriculture and the circular economy) were added later.  
 
Question 17:  
Could Chinese  Taipei provide detailed information about the subsidies offered to companies involved 
in the 5+2 sectors?  
 
Answer:   
The re quirements for eligible supports differ from program to program. If foreign investors 
meet the relevant criteria, they can apply and enjoy preferential treatment. For example:  
 
1. Business Angel Investment Program: An entrepreneur invests in startups register ed in 
accordance with the Company Act or overseas startups mainly operate in the Separate 
Customs Territory of Taiwan, Penghu, Kinmen and Matsu, limited to newly established 
startups or startups that are carrying out capital increase (in cash) for expansio n and 
have not been publicly offered or have not entered the capital market (including TWSE -
listed, TPEx -listed, or emerging -stock company).  
2. The Youth Entrepreneurship Loan: Providing better terms and speedy approval process, 
e.g. loans of less than one  million dollars being approved within seven days. Eligibility is 
open to domestic businesses registered in accordance with the law, including companies, 
commerce entities, or limited partnerships that have been registered or registered for 
less than five yea rs in accordance with the domestic law. If the person in charge of the 
business is a foreigner, he should hold an entrepreneur visa, employment gold card, or 
valid residence permit issued by the government when applying for the loan on behalf of 
the busine ss entity.  
3. We provide relevant counseling and guidance programs to assist companies in upgrading 
their industries. Foreign investors can apply such programs if they meet the criteria. For 
instance, under the Industrial Upgrading Innovation Platform Guidanc e Program offered 
by the Industrial Development Administration of the Ministry of Economic Affairs, foreign 
entities establishing subsidiaries in accordance with the Company Act that meet the 
program's criteria are eligible to submit an application.  
4. To pro mote industrial development and facilitate upgrading and transformation, we 
provide tax incentives and R&D support. In terms of tax incentives, companies engaged 
in innovative research and development are required to meet specific innovation criteria, 
excluding general process improvements. Once they fulfill the criteria stated above, the WT/TPR/M/448/Add.1  
 
- 38 - 
 
  
 amount spent on smart equipment and technology in the current fiscal year must reach 
a particular threshold to qualify for tax deductions. Regarding R&D support, companies  
that investing in research and development should demonstrate innovation, optimization, 
and product technology development to be eligible for support. Foreign entities 
establishing subsidiaries in accordance with the Company Act, provided they have 
invest ment activities, are eligible to apply.  
 
Question 18:  
Additionally, how does Chinese  Taipei advance its green energy initiatives by leveraging technology 
from foreign companies?  
 
Answer:   
1. In the field of green energy, we have been actively cooperating with Members on 
renewable energy technologies. For example, we have established platforms to enhance 
bilateral cooperation on green energy technologies and forward -looking technologies, 
such as hydrogen and CCUS.  
2. With the potential to develop various types of renewable energy, we set up stable and 
long-term energy transition policies and renewables development targets. The FIT 
mechanism with a 20 -year guaranteed purchase is adopted to encourage domestic and 
foreign manufacturers to part icipate in our green energy development plan. Our policy 
objectives and incentives effectively draw investments from leading global technology 
innovators.  
 
Page 24, Paragraphs 2.16  
2.16 During the review period, Chinese  Taipei drafted for the first time a n Action Plan (2021 -2024), 
which aims at promoting transparency, accountability, participation, and inclusion, emphasizing the 
importance of cooperating with civil society and of making relevant information available to the 
public, as required by law. In a ddition to the Public Policy Online Participation Platform, 
Chinese  Taipei implemented a programme under which executive agencies must designate a liaison 
officer responsible for communicating with stakeholders during all steps of policy development.  
 
Ques tion 19:  
Could Chinese  Taipei provide specific details on how offshore wind power policies were 
communicated with the public and foreign investors within the framework of this Action plan?  
 
Answer:   
We have established a single service window for wind powe r to assist in resolving development 
obstacles and accelerating administrative processes. In addition, we have held meetings to 
communicate with various stakeholders during the formulation of our policies.  
 
2.3  Trade agreements and arrangements  
2.4  Inves tment regime  
Page 28, Paragraphs 2.36  
2.36 The legal framework for overseas investment includes other specific regulations, such as 
regulations on the approval of Chinese investments in Chinese  Taipei, which were amended in 
December  2020 to address the in creasingly diversified and complex structure of overseas 
investments and to ensure that investors do not bypass investment control mechanisms. The 
amended Regulations introduce stricter criteria for identifying investment made through third -area 
intermedia ries, expand the scope of investment activities subject to regulatory approval, and tighten 
restrictions on investment with political or military affiliations.  
 
Question 20:  
Could Chinese  Taipei outline its approach for identifying Chinese investors, who i nvest in 
Chinese  Taipei via third countries/areas and evaluate the effectiveness of the newly implemented 
restrictions on such investors operating through third -area channels?  
 
Answer:   
We require overseas investors to (1) apply for prior permission/approv al, (2) declare their 
identities according to the regulations, and (3) provide shareholders and directors structure 
upon request as supporting documents.  
 WT/TPR/M/448/Add.1  
 
- 39 - 
 
 
  
 Page 28, Paragraphs 2.37  
2.37 In accordance with the legislation, all overseas investors require an approval by the MOEAIC 
to invest in Chinese  Taipei, except for investments in EPZs or Science Parks, which must be approved 
by the relevant specialized agency. For overseas investment in restricted sectors, an approval by 
the relevant specialize d agency, in addition to the MOEAIC approval, is required.  
 
Question 21:  
Could Chinese  Taipei clarify if foreign investments in Export Processing Zones (EPZs) or Science 
Parks are subject to different regulations compared to investments approved by MOEAIC?   
 
Answer:  
The Statute for Investment by Foreign Nationals applies to all inbound investments, regardless 
of whether the investments are located inside or outside the technology industrial parks 
(formerly known as the EPZs) or Science Parks.  
 
Question 22:  
Which specific agency is responsible for approving investments in science parks?  
 
Answer:   
The competent authorities are the Science Park Bureaus under the National Science and 
Technology Council.  
 
Question 23:  
Are the foreign investments in EPZs and Science Parks included in the investment statistics published 
by MOEAIC?  
 
Answer:   
Foreign investments approved in technology industrial parks (formerly known as the EPZs) 
and Science Parks are included in the MOEA foreign investments statistics.  
 
Page 28, Paragraphs 2.38  
2.38 Banned and restricted activities in Chinese  Taipei are specified in Chinese  Taipei's negative list 
(prohibited and restricted industries) for inward investment, which was last amended in 2018. The 
list is regularly reviewed , and updated if necessary. Overseas investors are banned from investing 
in certain areas in order to safeguard security, public order, good customs and practices, or public 
health. Investment in other industries is banned or restricted by specific laws.  
 
Question 24:  
Could Chinese  Taipei please provide clarification on how frequently the negative list for inward 
investment is reviewed?  
 
Answer:   
The MOEA's Department of Investment Review, (formerly known as MOEAIC) conducts an 
internal review every year and, when necessary, consults with the relevant competent 
authorities of the target businesses.  
 
2.40. Chinese  Taipei maintains a series of incentives to promote local investment and attract 
overseas investment, which, in addition to the ones provided  under the Free Trade Zones (FTZs), 
the Science Parks, EPZs/Technology Industrial Parks (TIPs), and the Agricultural Technology Parks 
(Section  3.3.1), consist mainly of tax deductions and other support measures (Table  2.1). During 
the review period, new in centive programmes were implemented. In 2019, Chinese  Taipei launched 
three reshoring programmes designed to promote the return of local companies to Chinese  Taipei 
and invest in specific sectors, particularly those covered by the "5+2 Innovative Industrie s Plan". 
Under these programmes, companies investing in the latter innovative industries may rent land at 
concessionary rates and have access to finance at preferential rates. As of January  2023, as a result 
of these incentives, investments worth TWD  1.9 trillion had been attracted.  
 
Question 25:  
Could Chinese  Taipei please clarify if foreign companies and foreign investments are subject to the 
tax incentives in Article  10 of the Statute for Industrial Innovation (SII)?  
 WT/TPR/M/448/Add.1  
 
- 40 - 
 
  
 Answer:   
1. Applicants must be companie s established in accordance with the Company Act.  
2. Foreign entities that have established subsidiaries in accordance with relevant regulations 
and meet the applicable criteria are also eligible to apply.  
 
3.1.1  Customs procedures, valuation, and requiremen ts  
Page 32, Paragraphs 3.2  
3.2. In general, importers (and exporters) must register with the BOFT to clear imports/exports 
through Customs.1 However, individuals or organizations whose regular business is not to import 
(and export) may import (and export) specific goods without registration, following the regulations 
stipulated by the BOFT. Import (and export) registration may be suspended, for instance, if goods 
infringe intellectual property rights (IPR) or if trade promotion fees are not paid. Im porters/exporters 
whose registration has been revoked or nullified by the BOFT may reregister two years after such 
revocation or nullification.  
 
Question 26:  
Could Chinese  Taipei explain the difference between the "Customs Administration and Trade 
Facilita tion" chapter in the first agreement under the US -Taiwan Initiative on 21st Century Trade 
and the current customs procedures?  
 
Answer:  
The "Customs Administration and Trade Facilitation" chapter in the first agreement under the 
US-Taiwan Initiative on 21s t Century Trade and our current customs procedures include:  
 
1. Advance Rulings: (1) In addition to importers and their agents, exporter, importer, 
producer, or that has a justifiable cause, or a representative will be allowed to apply for 
advance rulings on tariff classification, valuation, or country of origin. (2) The decisions 
for advance rulings will remain effective unless modified or revoked.  
2. Express Shipments: the simplified declaration are qualified for express consignments 
below TWD  75,000  (USD  2,500). In addition, qualified importers of express consignments 
will be eligible for periodic consolidated payments of duty/tax/fee or the imposition of flat 
percentage duty rates on express consignments. (2) The aforementioned provisions 
include a transitional period of at least three years.  
3. Limits the use of consular transactions for cross -border shipments.  
4. Returned Goods: (1) Notably, domestic or foreign non -perishable goods exported from 
the Separate Customs Territory of Taiwan, Penghu, Kinmen an d Matsu to the US, which 
are later returned from the US for specified reasons and re -imported within three years 
after exportation, may be eligible for duty exemption. (2) Our Customs has established 
a mechanism governing the refund of customs duties for g oods re -exported due to 
rejection by the importer or purchase after importation.  
 
Our Customs has promulgated administrative rules to regulate the import/export trade 
conducted in accordance with the "Customs Administration and Trade Facilitation" chapter  of 
the US -Taiwan Initiative on 21st Century Trade. Both sides will continue to promote electronic 
customs clearance and simplify border management procedures so as to expedite the customs 
clearance of goods and reduce time and costs for traders.  
 
Page 32,  Paragraphs 3.4  
3.4 The CPT Single Window is a paperless electronic window, which has been operational since 2013. 
As at 2022, there were 31 agencies participating in the CPT Single Window. Documents may be 
submitted either in electronic or paper format; almost 100% of all customs declarations were 
processed electronically. All services offered by the CPT Single Window are free of charge. However, 
there is an access service fee to transmit data, which varies according to the time of transmission. 
The upper  bounded fee rate is regulated by the Ministry of Finance (MOF): TWD  1.72 per KB at peak 
hours (9:00  a.m. to 5:00 p.m. on weekdays) and TWD  1.07 per KB at off -peak hours.  
 
Question 27:  
As per the information from the business representations, a considerab le administrative burden 
remains. Therefore, could the Chinese  Taipei explain what further steps are being taken to facilitate 
the import/customs procedures to a bigger extent?  
 WT/TPR/M/448/Add.1  
 
- 41 - 
 
 
  
 Answer:   
We have facilitated relevant measures through the CPT Single Window, such as online duty 
payment, newly added contact information for inquiries about import customs procedures, 
etc. We also continue to conduct opinion surveys and receive positive feedback from system 
users and related associations. We sincerely welcome sugg estions from WTO  Members, and 
we will further facilitate customs procedures to meet business needs and international trends.  
 
3.2.3  Export prohibitions, restrictions, and licensing  
Page 46, Paragraphs 3.61  
3.61 The BOFT on a yearly basis compiles a list of restricted export commodities in accordance with 
export regulations. Chinese  Taipei imposes export restrictions on specific trading partners, and on 
an MFN basis on the same grounds as import prohibitions. During the COVID -19 pandemic, a 
temporary expor t ban was imposed on masks with a specific filtering efficiency (HS  6307.90.50) 
(24 January to 31  May 2020), and on fever thermometers (HS  9025.19.90) (4  March to 
31 March  2020).  
 
Question 28:  
Could Chinese  Taipei please provide more details on how it cont rol the exports (including the 
anti-circumvention measures) of the goods listed on the export control list published on 
21 September  2023?  
 
Answer:  
Our implementation of export controls is based on specific commodities, regions, entities, and 
the Catch -All Principle.  
 
First, regarding commodities, we have established an Export Control List for Dual -Use Items 
and Technology and a Common Military List.  Both lists referenced the lists of major export 
control organizations and are updated annually.  
 
Second, we have formulated lists of sensitive commodities for certain countries in response 
to UN Security Council sanctions.  
 
Moreover, we have established an entity list, which covers the items on the sanction list of 
the UN Security Council, as well as those on the sanction lists of allied countries. Currently, 
our list is reviewed quarterly.  
 
Finally, we have adopted the Catch -All Principle. Hence, non -strategic high -tech commodities 
are also subject to controls if the end -uses or end -users could potentially be involved in the 
proliferation of weapons of mass destruction (WMD).  
 
Regarding anti -circumvention measures, we consistently monitor statistics conce rning specific 
goods exported to regions near certain countries, which enables the competent authorities to 
detect abnormal bilateral trade patterns. Our authorities also regularly conduct outreach to 
companies concerning regulatory updates and exchanges o n best practices so that they can 
properly carry out due diligence. As such, we hope to raise the awareness of companies about 
the importance of complying with regulations and understanding their responsibilities in 
conducting business.  
 
3.3.2  Standards a nd other technical requirements  
Page 56, Paragraph 3.94  
3.94 The number of products that require mandatory inspection by the BSMI increased from 1,224 
in 2018 to 1,356 in 2022. During 2018 -22, 165 items were added, and 33 items were removed from 
the List  of Regulated Products. According to the authorities, all of the added products were notified 
to the WTO TBT Committee. Most of the products that are regulated are mechanical products, 
electrical and electronics products, and textiles.  
 
Question 29:  
Could  Chinese  Taipei specify the criteria by which BSMI decides what products require mandatory 
inspection?  
 WT/TPR/M/448/Add.1  
 
- 42 - 
 
  
 Answer:   
The criteria for determining whether a product is subject to mandatory inspection are as 
follows:  
 
(1) Safety, sanitary, and environmental factors of the products;  
(2) Incidents happened domestically and internationally;  
(3) Alternative management methods apart from mandatory inspection;  
(4) Capabilities and capacities of government and private sectors for conformity 
assessment;  
(5) Availability of inspection standards for the product;  
(6) Expectations from the public;  
(7) Technical regulations adopted by other WTO members;  
(8) Industry opinion on regulating the products; and  
(9) Impact on industrial development.  
 
Page 56, Paragraph 3.95  
3.95. To facilitate conformi ty assessment procedures for the industry and trading partners, 
Chinese  Taipei has several mutual recognition arrangements (MRAs); these mainly cover electrical 
and electronic products. Some MRAs only cover the recognition of test reports, while others are  more 
comprehensive, with recognition extending to certificates. Testing laboratories or certification bodies 
are designated under different MRAs, which allow products for export to the other contracting party 
to be tested locally.  
 
Question 30:  
Could Chin ese Taipei explain if there are alternative practical solutions in absence of MRAs for 
organic products?  
 
Answer:   
According to Article  17 of the Organic Agriculture Promotion Act, imported agricultural 
products shall meet one of the following conditions before they can be sold, labelled or 
advertised as organic:  
 
1. Certified by a domestic or foreign certification body accredited by us, given that the 
certification procedures are performed within the territory prescribed on the accreditation 
certificate.  
2. Certified by a certification body accredited by a country or a WTO  Member that is in 
organic equivalence with us, given that the certification procedures are performed within 
the territory of the accrediting country or a WTO  Member, reviewed and qu alified by the 
Central Competent Authority at the request of the importer, and issued with an approval 
document.  
 
Manufacturers of the EU can also apply for the overseas certification of organic agricultural 
products from the certification body (within the  territory or overseas) approved by us before 
exporting and selling organic products.  
 
Page 57, Paragraph 3.98  
The main institution responsible for developing and implementing SPS measures also remains 
unchanged since 2018. The Ministry of Health and Welfare (MOHW), through its implementing 
agency the Food and Drug Administration (FDA), continues to deal with issue s related to food safety 
and sanitation and is responsible for, inter  alia, ensuring quality and safety of food, medical products, 
and cosmetics; SPS inspection and certification procedures; and food labelling. The BAPHIQ, under 
the COA, safeguards and ens ures the quality and safety of imports of agricultural products; manages 
quarantine services to prevent and control animal and plant diseases and pests; and is the WTO 
enquiry point/notification authority for SPS issues. Other agencies such as the BSMI, un der the 
MOEA, and the Customs Administration are also involved in the procedures to set and/or implement 
SPS measures.  
 
Question 31:  
EU businesses face considerable burden with regard to food labelling. Could Chinese  Taipei specify 
the regulations that ha ve to be followed, the steps that have to be taken and any possible intentions 
it has to facilitate this procedure?  
 WT/TPR/M/448/Add.1  
 
- 43 - 
 
 
  
 Answer:   
1. The container or external packaging of food shall be labelled in Traditional Chinese in 
accordance with Article  22 of the Act Gove rning Food Safety and Sanitation. The 
nutrition labeling for prepackaged food shall comply with the Regulations  on Nutrition 
Labeling for Prepackaged Food Products.  
2. When food labelling regulations were promulgated, we notified WTO members in 
accordance wit h the WTO/TBT  Agreement and we provided a 60 -day comment period. 
Moreover, there is generally a transition period between the promulgation and 
implementation of regulations regarding food products labels.  
 
3.3.3.1   Sanitary and phytosanitary measures  
Page  57, Paragraph 3.98  
3.98    The BAPHIQ, under the COA, safeguards and ensures the quality and safety of imports of 
agricultural products; manages quarantine services to prevent and control animal and plant diseases 
and pests; and is the WTO enquiry point/ notification authority for SPS issues  website.  
 
Question 32:  
The EU understands that there is a new institution responsible for SPS matters, APHIA. Could 
Chinese  Taipei please explain any difference in the competencies and responsibilities of APHIA with 
regard to those previously entrusted to BAPHIQ?  
 
Answer:  
The Animal and Plant Health Inspection Agency (APHIA), Ministry of Agriculture, is not a new 
authority. Due to the re -structuring of government agencies, the Bureau of Animal and Plant 
Health Inspect ion and Quarantine (BAPHIQ), Council of Agriculture, was renamed APHIA. The 
competencies and responsibilities of APHIA remain the same as BAPHIQ.  
 
Page 57, Paragraph 3.99  
3.99    Chinese  Taipei sets and amends SPS measures according to international stand ards, 
guidelines, or recommendations, and scientific evidence.  
 
Question 33:  
Can Chinese  Taipei then confirm that it does not set up standards that deviate from international 
standards without a specific justification in a risk assessment? If yes, is this risk assessment publicly 
available?  
 
Answer:  
The principles applied and the review procedure conducted for the risk assessment of import 
commodities are in accordance with the WTO SPS  Agreement, as well as standards, guidelines 
and recommendations from the World Organisation for Animal Health (WOAH) and the 
International Plant Protection Convention (IPPC) standards, guidelines and recommendations.  
 
If some of our regulations were to differ from international standards, we will re -formulate 
them based on relevant literature and objective scientific evidence, and based on the total 
dietary intake of our consumers.  
 
We would, as much as possible, and under the confidentiality and privacy permitted by the 
laws, provide additional informa tion if Members requested other documents used in the 
formulation of measures, such as risk assessments, relevant studies and expert opinions.  
 
Question 34:  
Could Chinese  Taipei confirm if it recognizes the WOAH official status granted to its Members on 
certain diseases, including but not limited to BSE, Classical Swine Fever or Foot and Mouth Disease?  
 
Answer:   
The review procedure and principles of recognition of infectious animal disease -free status are 
conducted in accordance with WTO SPS  Agreement and relevant WOAH standards. The 
procedure will be reviewed and assessed in a timely manner according to international 
standards.  
 WT/TPR/M/448/Add.1  
 
- 44 - 
 
  
 Page 58, Paragraph 3.105  
3.105  To monitor and prevent the entrance and dissemination of plant diseases and pests, the 
BAPHIQ may  publicly notify the types and scope of specific plant diseases and pests, and establish 
a monitoring or surveying programme accordingly;  
 
Question 35:  
Could Chinese  Taipei please explain if indeed publishes a list of regulated pests and indicate the 
websi te address where this is published?  
 
Answer:   
According to published scientific evidence and the results of pests risk assessment, there are 
currently 1,430 species (website: https://www.aphia.gov.tw/en/) of quarantine  pests listed. 
The list conforms with international standards, guidelines and recommendations.  
 
Page 59, Paragraph 3.109  
3.109. "Upon arrival, imported products may be subject to different types of inspection [..]"  
 
Question 36:  
Could Chinese  Taipei clarify if its import approval procedures are equitable and non -discriminatory 
with regard to domestic products, as per Annex  C of the WTO SPS  Agreement?  
 
Answer:   
The application will be reviewed in a timely manner after confirming that the documents of 
import commodity are sufficient.  The review procedure and principles are conducted in 
accordance with the WTO SPS  Agreement and WOAH and IPPC standards, guidelines and 
recommendations. The risk management measures are adopted based on the pest risk 
assessment results. All comply with equ itable and non -discrimination principles that are 
applicable to all WTO  Members.  
 
Page 59, Paragraphs 3.110  
3.110. During 2018 -23 (June), Chinese  Taipei made 161 regular notifications to the WTO SPS 
Committee. Most of them (101) were related to food safety  or to protect human health, 32 to protect 
plant health, and 26 to protect animal health. Two of the regular notifications were temporary 
measures taken as a result of the COVID -19 pandemic; they related to alternative methods to submit 
food safety and san itation certificates, and original veterinary and phytosanitary certificates. Five 
notifications indicated that emergency measures were taken, four of which were taken for plant 
protection and one for animal protection. Fifty -six of the measures notified b y Chinese  Taipei were 
not based on international standards. Four specific trade concerns were raised in relation to the 
measures adopted by Chinese  Taipei regarding new procedures for the recognition of infectious 
animal disease -free status of a trading pa rtner; import restrictions on poultry and beef; 
phytosanitary risk assessment procedure on imports of fresh vegetables and fruits; and general 
import restrictions due to bovine spongiform encephalitis (BSE). This last concern has been raised 
since 2004 and  was last raised in 2020.  
 
Question 37:  
Are there plans to take measures to simplify (including improved transparency and length) 
procedures regarding the recognition of infectious animal disease -free status applied by EU Member 
States?  
 
Answer:   
The revi ew procedure and principles of recognition of infectious animal disease -free status are 
conducted in accordance with WTO SPS  Agreement and relevant WOAH standards. The 
procedure will be reviewed and assessed in a timely manner according to the internationa l 
standards.  
 
Question 38:  
According to the WTO Secretariat's report, Chinese  Taipei adopted several measures which are not 
based on international standards. An example of such an approach is the non -recognition of 
regionalization in the respective WTO  Members. This approach effectively prohibits the import of 
products that should have been, according to the SPS  Agreement, admitted to the Chinese  Taipei's 
market. Therefore, may Chinese  Taipei specify its further steps toward recognizing re gionalization, 
especially with regard to avian influenza?  WT/TPR/M/448/Add.1  
 
- 45 - 
 
 
  
 Answer:   
The review procedure and principles of recognition of infectious animal disease -free status are 
conducted in accordance with WTO SPS  Agreement and relevant WOAH standards.  
 
The procedure w ill be reviewed and assessed in a timely manner according to international 
standards. On 23  November  2021, we notified the WTO of its regulations for the recognition 
of infectious animal disease -free status and zoning (regionalization). The regulations ent ered 
into force on 1  December  2021. In addition, the Highly Pathogenic Avian Influenza (HPAI) 
zoning measures of the US, Canada, Australia and France have been recognized and 
implemented.  
 
Question 39:  
Could Chinese  Taipei indicate the timing for the lifti ng of the current impediments to beef imports 
from EU Member States free from BSE?  
 
Answer:   
1. The review principles applied and the procedure are in accordance with the WTO 
SPS Agreement and the World Organisation for Animal Health (WOAH) standards. When the 
exporting countries' infectious animal diseases -free status and the official control of mea t 
inspection are complied with the relevant regulations, the bans will be lifted according to the 
results of the risk assessment.  
2. Meat imports have to go through rigorous review procedures, including documents 
review, on -site audit and risk assessments. Co untries with a history of BSE cases need to 
submit BSE control measures documents, a food safety questionnaire, and an animal health 
questionnaire. When the review committee completes the technical evaluation, the review is 
conducted by a coordination mech anism among relevant ministries.  
 
3.3.6  Government procurement  
3.3.6.3 Preferences  
 
Page 69, Paragraphs 3.143  
3.143. "Preferential treatment for local suppliers is granted to the extent that it is not prohibited by 
the arrangements to which Chinese Taipei  is a party. Where an overseas supplier offers the bid with 
the lowest price for a procurement reaching the threshold for publication, a procuring entity may 
award the contract to a local supplier at a higher price not exceeding 3% and five years ". 
 
Questi on 40:  
Forced Local Content Requirements (LCRs) in the framework of the Taiwanese Offshore Wind Plan 
entail a heavy burden for developers and high costs for consumers. Does Chinese  Taipei intend to 
introduce flexibility in LCR requirements for the forthcom ing rounds of the Offshore Wind Plan?  
 
Answer:   
We are currently consulting public opinions and views on our offshore wind power plans. 
During the policy formulation process, we have incorporated comments from various 
stakeholders.  
 
4 TRADE POLICIES BY SEC TOR 
4.1  Agriculture  
 
Page 80, Paragraph 4.9  
4.9. "The main laws governing the sector remain the Agricultural Development Act, the Forestry Act, 
and the Fisheries Act. During the review period, amendments were made to, inter alia, the Farmer 
Health Insuran ce Act and the Fisheries Act. Chinese Taipei also enacted the Organic Agriculture 
Promotion Act (30 May 2018), the Act for Distant Water Fisheries (20 July 2016), the Agricultural 
Insurance Act (27 May 2020), the Farmer Pension Act (10  June 2020), and the Irrigation Act (22 
July 2020). On 1 October 2020, all irrigation associations operating in Chinese Taipei were formally 
absorbed by a newly established Irrigation Agency under the COA ". 
 
Question 41:  
According to the reply provided by the Separate Customs Territory of Taiwan, Penghu, Kinmen and 
Matsu following the 2018 Trade Policy Review (WT/TPR/M/377/Add.1 of 28  January  2019 – EU WT/TPR/M/448/Add.1  
 
- 46 - 
 
  
 question No 7 – WT/TPR/S/377 – WTO Secretariat Report): "…(2) The produ cers are authorized by 
a foreign certification body that obtained accreditation from the Separate Customs Territory of 
Taiwan, Penghu, Kinmen and Matsu. These approaches resemble those of the EU ". 
 
According to the relevant provisions of the EU, in order f or control authorities and control bodies to 
be recognised to certify operators in third countries for the import of organic products into the EU, 
an accreditation body outside the Union, that is a signatory of a multilateral recognition arrangement 
under the auspices of the International Accreditation Forum, can provide their accreditation (see 
Article  46(3)(b) of Regulation (EU) 2018/848). Could the Separate Customs Territory of Taiwan, 
Penghu, Kinmen and Matsu explain why it is not accepting such approac h for the accreditation of 
foreign certification bodies to certify operators according to the requirements of the Organic 
Agriculture Promotion Act?  
 
Answer:   
According to Article  11 of the Organic Agriculture Promotion Act, any institution or legal entity 
shall not engage in the following accreditation activities until submitting the application 
documents and obtaining permission from the Central Competent Authority. Also, Article  17 
of the Organic Agriculture Promotion Act, imported agricultural pro ducts certified by a 
domestic or foreign certification body accredited by us, given that the certification procedures 
are performed within the territory prescribed on the accreditation certificate can be sold, 
labelled or advertised as organic.  
 
If the acc reditation body or certification body of the EU meets the conditions stipulated in the 
Regulations for Approving and Supervising Organic Accreditation Bodies, it can also apply to 
the overseas accreditation body or certification body, and certify organic o perators in third 
countries for the organic products.  
 
4.2.2  Energy  
4.2.2.1  Overview  
 
Page 84, Paragraphs 4.29  
4.29 The energy sector remains governed mainly by the Energy Administration Act, the Petroleum 
Administration Act, the Natural Gas Enterprise Ac t, the Electricity Act, and the Renewable Energy 
Development Act. Following a referendum carried out in November  2018, the Electricity Act was 
amended on 22  May 2019 to abolish the provision stipulating the decommissioning of nuclear power 
generation equip ment by 2025.  
 
Question 42:  
Could Chinese  Taipei provide an update on the current status of its nuclear power plants, including 
any plans or progress related to decommissioning and share its future decommission plans?  
 
Answer:   
We have three nuclear power plants, namely First, Second and Third Nuclear Power Plant. 
Each power plant has 2 units. The operation licenses of the 2 units of First Nuclear Power Plant 
were expired on 5  December  2018 and 15  July 2019 respectively, entering the 
decommissioning stage. The operation licenses of the two units of Second Nuclear Plant were 
expired on 27  December  2021 and 14  March  2023 respectively, entering the decommissioning 
stage. The two units of Third nuclear power plant are still in operation.  
 
Page 84, Paragraphs 4.2 9  
"4.30. In May 2019, an amendment of the Renewable Energy Development Act introduced local 
authorities' competence to support the reviewing process of renewable energy generation equipment 
(up to 2,000  kW capacity);  
 
Question 43:  
Could Chinese  Taipei ple ase specify whether the local authorities' competence to support the 
reviewing process of renewable energy generation equipment (up to 2,000  kW capacity) also 
includes the possibility to establish Local Content Requirements (LCRs). Could you please provide  
more ample details on possible LCR rules in place in your jurisdiction and possible future plans in 
this regard as far as renewables are concerned?  
 WT/TPR/M/448/Add.1  
 
- 47 - 
 
 
  
 Answer:   
In accordance with the Renewable Energy Power Generation Equipment Installation 
Regulation, we co nduct reviews of renewable energy power generation equipment, including 
energy category, device capacity, certification procedure. Localization requirement is not 
included.  
 
Page 85, Paragraphs 4.33  
4.33 Energy policy continued to be influenced by the Greenhouse Gas Reduction and Management 
Act (2015), which was superseded by the Climate Change Response Act on 15  February  2023. The 
new Act upgraded Chinese  Taipei's framework for GHG reduction and formalized its goal of 
transitioning to net -zero GHG emis sions by 2050. Key innovations include the introduction of a 
carbon pricing mechanism and a complementary incentive mechanism for emissions reduction.  
 
Question 44:  
The EU noted that Chinese  Taipei  is implementing its net -zero roadmap, including the introduction 
of a carbon pricing mechanism. Could Chinese  Taipei provide information about the plans of the 
carbon pricing scheme and the timeframe to introduce the mechanism? Does Chinese  Taipei have 
plans to impose carbon border tax in near future?  
 
Answer:   
1. In 2023, a carbon fee scheme was created following the passage of the Climate Change 
Response Act. The planned schedule is as follows:  
(1) Relevant regulations of carbon fee imposition are expected to b e proposed by the 
end of 2023;  
(2) Emissions of carbon fee collection targets in 2024 shall be covered by the pricing 
scheme.  
2. We have not yet planned to start implementation a carbon border tax.  
 
Page 85, Paragraphs 4.34  
"4.34. Under its Industrial Energy Tech nology Programme, the BOE offers subsidies to Chinese 
Taipei -registered companies that seek to develop innovative energy technologies and enhance 
energy industries' specialization ". 
 
Question 45:  
Could Chinese  Taipei please provide more ample details on th is subsidy programme, how foreign 
companies can benefit from it and how many European green tech companies have so far already 
profited from the programme?  
 
Answer:  
The Industrial Energy Technology Program offers incentives to registered companies in 
accor dance with the Company Act. The companies who receive incentives can work with 
foreign companies to bring in advanced international technologies.  
 
4.2.2.2  Electricity  
 
Page 86, Paragraphs 4.36  
4.36 The electricity subsector comprises "Taipower" (TPC), nine independent power producers 
(IPPs), and 79 producers for own consumption (self -producers).TPC retains the exclusive right for 
electricity transmission and distribution; the company owns the power grid and is responsible for 
power system balancing. Mee ting the statutory reserve margin (supply capacity exceeding peak 
demand by at least 15%) is the shared responsibility of all market players that sell electricity to end -
users. The authorities indicate that TPC makes continuous efforts to upgrade infrastru cture and 
expand the electricity grid's coverage, with a focus on promoting renewable energy.  
 
Question 46:  
Could Chinese  Taipei please elaborate on whether there is an existing mechanism, set of guidelines, 
or transparent business platform that enable private power producer to effectively fulfil their shared 
responsibility for maintaining the statutory reserve margin especially in the context of offshore wind 
power production?  
 WT/TPR/M/448/Add.1  
 
- 48 - 
 
  
 Answer:   
To ensure a stable and safe power supply, generating and ret ailing enterprises selling electric 
energy to end -users must prepare an appropriate reserve margin based on their electricity 
sales, as per the Electricity Act and Administrative Regulations on Reserve Margin. To meet 
this requirement, an electricity gener ating enterprise may utilize its resources or purchase 
from other electricity generating enterprises, self -use Power Generation Equipment, or 
demand response providers. Moreover, capacity transactions primarily occur through bilateral 
arrangements and can be conducted via the power trading platform established by Taipower.  
Our capacity transactions are still mainly bilateral transactions. The required obligation 
capacity can be obtained through transactions via the power trading platform established by 
Taipower.  
 
Page 86, Paragraphs 4.36  
4.37 […] Non -renewable power producers are allowed to sell electricity only to TPC. All businesses 
that own electricity generation equipment must contribute to the Fund to Facilitate the Development 
of Electric Power.  
 
Ques tion 47:  
Could Chinese  Taipei please provide a comprehensive explanation of the purpose behind toll 
collection for the "Fund to Facilitate the Development of Electric Power"?  
 
Answer:   
The purpose of the Fund to Facilitate the Development of Electric Powe r is to facilitate the 
development and operation of electric power, to develop the areas in the proximity of the 
electricity generation, and to bring welfare to the residents.  
 
Question 48:  
Additionally, could Chinese  Taipei specify the mandated contributi on amount from companies and 
detail how the funds collected through this initiative have been utilized thus far?  
 
Answer:   
According to the Fund to Facilitate the Development of Electric Power, different fuel types have 
corresponding contribution rate, ran ging from TWD  0.006 to 0.024 /kWh. The fund is used to 
support various matter, including residents' health, cultural activities and social welfare, 
promotion of regional development and employment, and integration of marine ecological 
environments.  
 
Page 87, Paragraphs 4.38  
4.38 Chinese  Taipei has implemented a two -stage tendering system for the allocation of envisaged 
offshore wind energy generation capacity with a view to ensuring economic efficiency and minimizing 
the fiscal burden of guaranteed p ower purchase schemes. In the first stage, project developers must 
meet a score threshold, based on their technical and financial capabilities and their plans to integrate 
into local supply chains by implementing an industrial relevance programme. The seco nd stage is a 
price-based competitive auction. In case of identical price bids, project developers are ranked 
according to their scores on the optional industrial relevance criteria.  
 
Question 49:  
Could Chinese  Taipei kindly provide an explanation how it implements the industrial relevance 
programme on offshore wind power? Does the industrial relevance programme involve with forced 
transformation of technology or forced localization?  
 
Answer:   
We don't force the developers to transfer th eir technology. We take stock what we can offer, 
and provide platform for matchmaking. We encourage developers to work with local suppliers.  
 
4.3.1  Maritime transport  
"4.103. All vessels entering Chinese  Taipei's international commercial ports must use t owage 
assistance. The use of pilotage services is compulsory in six of the seven such ports, except for 
exempted vessels.68 The authorities indicate that towage assistance and bunkering services are, in 
principle, open to competition. Expatriates are not a dmitted to examinations for the licensing of 
pilots ". 
 WT/TPR/M/448/Add.1  
 
- 49 - 
 
 
  
 Question 50:  
Could Chinese  Taipei clarify what types of vessels are exempted from the compulsory use of pilotage 
services or which conditions do a vessel need to fulfil to be exempted from the compulso ry use of 
pilotage services. Can they also indicate the approximate costs related to these pilotage services?  
 
Answer:   
1. According to Article  16 of the Pilotage Law, any domestic vessel of 1,000 tons and above 
and any foreign vessel of 500 tons and above n avigating on any compulsory pilotage district, 
or entering or leaving any port where compulsory pilotage is required shall hire a pilot. The 
principles for vessels are exempt from the compulsory use of pilotage services as set in 
Article  6 of the Pilotage Law, are limited to domestic vessels.  
2. The costs or tariffs for pilotage services for each port are formulated by the competent 
authority in accordance with Article  10 of the Pilotage Law. The tariffs consist of draft costs, 
tonnage costs, respective surcha rges, and other special condition costs. The pilotage tariffs 
are published on website ( https://www.motcmpb.gov.tw/Article?siteId=1&nodeId=498 ). 
 
Page 99, Paragraphs 4.104  
4.104 The main legislation governing maritime transport comprises the Shipping Act, the Law of 
Ships, the Ship Registration Law, the Commercial Port Law, the Pilotage Law, the Seafarer Act, and 
the Aids to Navigation Act. The Law of S hips was amended in November  2018, with a view to 
strengthening ship safety management and reassigning relevant inspection responsibilities to the 
MPB. 
 
Question 51:  
Could Chinese  Taipei elaborate on the regulations in place for the entry of foreign vessel s, such as 
offshore wind power construction vessels, into its waters?  
 
Answer:   
The application procedures for foreign work vessels entering national waters can be found in 
the Operation Directions for Foreign Flag Ships Apply to Stay in Any Harbor or Port Other Than 
Those Announced as International Ports. For more details, please ref er to the website: 
https://www.motcmpb.gov.tw/En/Information?SiteId=2&NodeId=10088 . 
 
Page 100, Paragraphs 4.107  
4.107 […]The main port infrast ructure projects launched in Chinese  Taipei during 2018 -23 include 
new container and cruise passenger terminals in the Port of Kaohsiung, embankment construction 
and land reclamation in the Port of Taipei, and construction of wind power wharves in the Port  of 
Taichung.  
 
Question 52:  
Could Chinese  Taipei kindly provide details about the construction plan for ports aimed at enhancing 
offshore wind power infrastructure?  
 
Answer:   
We have collaborated among the relevant agencies to promote the upgrading of port  
infrastructure for offshore wind power. This includes offshore wind power underwater 
foundation, offshore wind power wind turbine pre -assembly/turbine manufacturing area, and 
offshore wind power operation and maintenance ports.  
 
"4.109. The conditions and  requirements for performing commercial air transport services, as well 
as Chinese  Taipei's applied regime on overseas investment in air transport, remained unchanged 
during the review period.72 Carrying passengers, cargo, and mail between two points in 
Chinese Taipei remains prohibited for overseas air transport operators and overseas aircraft. 
Domestic passenger and cargo air fares, and airport fees are regulated. Overseas investment in 
Chinese  Taipei -incorporated airlines and airport ground handing (incl uding refuelling) and catering 
service providers must not exceed 50% of total equity and no individual overseas investor can hold 
more than 25%.73 Civil air carriers may seek CAA authorization to concurrently operate an airport 
ground handling service; ove rseas air carriers are also eligible on a reciprocity basis ". 
 WT/TPR/M/448/Add.1  
 
- 50 - 
 
  
 Question 53:  
Could Chinese  Taipei clarify which specific services they consider to constitute airport ground 
handling services" and in particular whether these include cargo -handling services?  
 
Answer:   
According to Article  2 of the Civil Aviation Act, Airport Ground Handling Service means a 
service that performs towing and guiding of aircraft on the ramp, loading and unloading of 
baggage, cargo and meals, and cleaning of aircraft cabins, and operating airbridges, and other 
associated tasks.  
 
Question 54:  
If so, could they also clarify how the 50% foreign equity cap and the 25% equity cap for an individual 
overseas investor on airport ground handling services are compatible with their trade com mitments 
for cargo handling services under GATS?  
 
Answer:   
The Airport Ground Handling Service has been excluded from the commitments and included 
in our MFN exemptions. The exempted item is Supporting and auxiliary air transport services. 
Therefore, it i s not inconsistent with our GATS commitments.  
 
According to Article  75 of the Civil Aviation Act, a foreign civil air transport enterprise may be 
permitted to operate airport ground handling services only when the government of the other 
party grants equal  rights to our enterprises under a treaty or agreement, or based on an equal 
and reciprocal principle. Currently, there are foreign civil air transport enterprises operating 
their own airport ground handling services at our airports.  
 
  WT/TPR/M/448/Add.1  
 
- 51 - 
 
 
  
 EUROPEAN UNION  – FOLLOW -UP QUESTIONS  
EU Question 8: Could Chinese  Taipei  please explain the benefits for other WTO members 
from the U.S. -Taiwan Initiative on 21st-Century Trade, notably the Customs procedures?  
 
Answer:  
The US -Taiwan Initiative on 21st-Century Trade will help promote fair market competition, enhance 
the transparency of information, lower transaction costs for businesses, and bring more business 
opportunities to small - and medium -sized enterprises. This will in turn boost the confide nce of the 
international community in us, strengthen the foundation of trust with like -minded countries, and 
allow closer ties between supply chains. These are overall improvements to our entire system, and 
demonstrate that we are not only closely connecte d to the international community but also quite 
capable of implementing agreements with high -standard commitments. We are willing to commence 
negotiations on bilateral agreements with our trading partners, including the European  Union .  
 
With respect to cu stoms procedures, the overall enhancement of trade facilitation measures would 
also systematically improve the efficiency of customs procedures, which is beneficial to all our trading 
partners.  
 
EU Question 9: Could Chinese  Taipei  offer assurances that the  U.S.-Taiwan Initiative on 
21st-Century Trade will not lead to any discrimination towards other WTO members?  
 
Answer:  
The US -Taiwan Initiative on 21st -Century Trade aims to achieve an agreement with high -standard 
commitments to support mutually beneficial  trade, leading to freer, fairer markets and robust 
economic growth. It brings benefits to our economic and trade system as a whole. Also, we abide 
by international trade rules and are willing to commence negotiations on bilateral agreements with 
our tradi ng partners, including the European  Union , in order to achieve reciprocity and mutual 
prosperity.  
 
Follow -up to questions 8 and 9:  Could Chinese  Taipei  be more concrete with respect to 
the foreseen benefits and please confirm that the enumerated benefits ( "will help 
promote fair market competition, enhance the transparency of information, lower 
transaction costs for businesses, and bring more business opportunities to small - and 
medium -sized enterprises "), will also apply for firms not involved in trade wit h the 
United  States ?  
 
Answer:  The concrete benefits of the U.S. -Taiwan Initiative on 21st -Century Trade include 
the streamlining and expediting of customs clearance procedures, bolstering regulatory 
transparency and encouraging public participation, enhancing transparency in approval 
processes for service providers, curbing corruption and thereby reducing trade costs and 
promoting fair market access, and prioritizing support for small - and medium -sized enterprises 
(SMEs), particularly t hose of women, disadvantaged groups, and other underserved 
communities, by facilitating their participation in trade opportunities.  
 
Through mutual commitments with significant economic and trade partners, we are able to 
continuously enhance our systemic f ramework, enabling us to meet high -standard 
commitments. We are willing to negotiate bilateral agreements with trading partners, 
including the EU, as well as promote bilateral economic and trade exchanges in a mutually 
beneficial manner.  
 
EU question 33: C an Chinese  Taipei  then confirm that it does not set up standards that 
deviate from international standards without a specific justification in a risk assessment? 
If yes, is this risk assessment publicly available?  
 
Answer:  
The principles applied and the review procedure conducted for the risk assessment of import 
commodities are in accordance with the WTO SPS  Agreement , as well as standards, guidelines and 
recommendations from the World Organisation for Animal Health (WOAH) and the International Plant  
Protection Convention (IPPC) standards, guidelines and recommendations.  
 WT/TPR/M/448/Add.1  
 
- 52 - 
 
  
 If some of our regulations were to differ from international standards, we will re -formulate them 
based on relevant literature and objective scientific evidence, and based on the to tal dietary intake 
of our consumers.  
 
We would, as much as possible, and under the confidentiality and privacy permitted by the laws, 
provide additional information if Members requested other documents used in the formulation of 
measures, such as risk ass essments, relevant studies and expert opinions.  
 
EU question 34: Could Chinese  Taipei  confirm if it recognizes the WOAH official status 
granted to its Members on certain diseases, including but not limited to BSE, Classical 
Swine Fever or Foot and Mouth Di sease?  
 
Answer:  
The review procedure and principles of recognition of infectious animal disease -free status are 
conducted in accordance with WTO SPS  Agreement  and relevant WOAH standards. The procedure 
will be reviewed and assessed in a timely manner according to international standards.  
 
EU question 36: Could Chinese  Taipei  clarify if its import approval procedures are 
equitable and non -discriminatory with reg ard to domestic products, as per Annex  C of the 
WTO SPS  Agreement ? 
 
Answer:  
The application will be reviewed in a timely manner after confirming that the documents of import 
commodity are sufficient. The review procedure and principles are conducted in ac cordance with the 
WTO SPS  Agreement  and WOAH and IPPC standards, guidelines and recommendations. The risk 
management measures are adopted based on the pest risk assessment results. All comply with 
equitable and non -discrimination principles that are applic able to all WTO  Member s. 
 
Follow -up to questions 33, 34, and 36:  Could Chinese  Taipei  confirm that as stated in its 
reply, it is ready to ensure that it will follow international standards by automatically 
recognising the WOAH official status granted to WO AH Members, without additional 
inspections and procedures being necessary?  
 
Answer:  
1. Our review procedures and principles for recognition of infectious animal disease -free 
status are conducted in accordance with the WTO SPS  Agreement  and relevant WOAH 
standards. The procedures are reviewed and assessed in a timely manner according to 
international standards.  
2. We follow the WTO SPS agreement in the formulation of various management measures 
regarding food safety and sanitation. In co nducting risk assessments, we rely on scientific 
evidence, and use international standards (such as Codex) as references.  
 
If a measure we established differed from international standards, it was because this measure 
was formulated based on reasonable an d relevant literature and objective scientific evidence 
related to that measure, including the dietary habits of our consumers.  
 
If Members request the relevant documents such as risk assessments, studies and expert 
opinions used in our formulation of meas ures, we would provide such information, following 
the laws regarding confidentiality and privacy.  
 
EU question 37: Are there plans to take measures to simplify (including improved 
transparency and length) procedures regarding the recognition of infectious animal 
disease -free status applied by EU Member States?  
 
Answer:  
The review procedure and princip les of recognition of infectious animal disease -free status are 
conducted in accordance with WTO SPS  Agreement  and relevant WOAH standards. The procedure 
will be reviewed and assessed in a timely manner according to the international standards.  
 
Follow -up to question 37:  Could Chinese  Taipei  when it will review its procedures to 
ensure they are based on international standards?  
 WT/TPR/M/448/Add.1  
 
- 53 - 
 
 
  
 Answer:  We do constant reviews of the procedures and principles for recognition of infectious 
animal disease -free status according  to the WTO SPS  Agreement  and WOAH standards.  
 
EU question 39: Could Chinese  Taipei  indicate the timing for the lifting of the current 
impediments to beef imports from EU Member States free from BSE?  
 
Answer:  
1. The review principles applied and the procedure are in accordance with the WTO SPS  Agreement  
and the World Organisation for An imal Health (WOAH) standards. When the exporting countries' 
infectious animal diseases -free status and the official control of meat inspection are complied with 
the relevant regulations, the bans will be lifted according to the results of the risk assessme nt.  
2. Meat imports have to go through rigorous review procedures, including documents review, on -
site audit and risk assessments. Countries with a history of BSE cases need to submit BSE control 
measures documents, a food safety questionnaire, and an ani mal health questionnaire. When the 
review committee completes the technical evaluation, the review is conducted by a coordination 
mechanism among relevant ministries.  
 
Follow -up to question 39:  Could Chinese  Taipei  clarify whether it will start to accept the 
disease status issued by the WOAH to its Members without the need for additional controls 
conducted by Chinese  Taipei ? 
 
Answer:  In accordance with the WTO SPS agreement, we have set up reasonable channels 
for market access applications of animal -origin  products from any other country. We also use 
scientific evidence to evaluate whether the control measures of a country had the same level 
of effectiveness as ours. We ask countries to provide sufficient evidence that their sanitary or 
phytosanitary measur es were effective and in place.  
 
 
EU question 45:  Could Chinese  Taipei  please provide more ample details on this subsidy 
programme, how foreign companies can benefit from it and how many European green 
tech companies have so far already profited from the programme?  
 
Answer:  
The Industrial Energy Technology Program offers incentives to registered companies in accordance 
with the Company Act. The companies who receive incentives can work with foreign companies to 
bring in advanced international technolo gies. 
 
Follow -up to question 45:  Could Chinese  Taipei  confirm that the programme is only open 
to Chinese  Taipei  domestic firms and that no foreign or EU companies have thus benefited 
from this programme?  
 
Answer:  
The Industrial Energy Technology Programme provides companies with the opportunity to 
develop or introduce new energy technologies to assist them in reducing the carbon emissions. 
Foreign companies can benefit from the Industrial Energy Technology Programme provided 
that they cooperate wi th domestic firms. We welcome foreign companies to exchange views 
and collaborate with domestic firms.  
 
EU question 49:  Could Chinese  Taipei  kindly provide an explanation how it implements the 
industrial relevance programme on offshore wind power? Does the  industrial relevance 
programme involve with forced transformation of technology or forced localization?  
 
Answer:  
We don't force the developers to transfer their technology. We take stock what we can offer, and 
provide platform for matchmaking. We encoura ge developers to work with local suppliers.  
 
Follow -up to question 49:  Could Chinese  Taipei  please provide the details on how this 
"industrial relevance programme " is designed and what you mean by "We take stock what 
we can offer, and provide platform "? Th is sentence is not clear. Furthermore, could 
Chinese  Taipei  clarify if EU companies can bid for offshore wind energy capacity 
developments if they do not work with local partners?  WT/TPR/M/448/Add.1  
 
- 54 - 
 
  
  
Answer:  The Ministry of Economic Affairs holds consultations and public briefings with various 
stakeholders to reach consensus. We match domestic and foreign companies through technical 
exchanges or business opportunity seminars. EU companies that do not have coo perative 
arrangements with domestic firms can also participate in the bidding process.  
  WT/TPR/M/448/Add.1  
 
- 55 - 
 
 
  
 GUATEMALA  
Signatura del documento: WT/TPR/S/448 Informe de la Secretaria  
 
SECCIÓN: 3 POLÍTICAS Y PRÁCTICAS COMERCIALES, POR MEDIDAS  
3.1  Medidas que afectan directamen te a las importaciones  
3.1.5  Prohibiciones, restricciones y licencias de importación.  
"3.37. El Taipei Chino sigue imponiendo prohibiciones, restricciones y licencias de importación para 
proteger la moral pública, la salud y la vida de las personas, el m edio ambiente y las industrias 
locales; cumplir las obligaciones contraídas en virtud de arreglos internacionales; y ajustar la balanza 
de pagos, entre otros fines.50 La legislación por la que se rige la imposición de obstáculos no 
arancelarios no ha exper imentado cambios sustanciales desde 2018.51 La autoridad competente es 
el Ministerio de Asuntos Económicos (MOEA). Las prescripciones en materia de prohibición, 
restricción o licencia impuestas a las importaciones (exportaciones) pueden suspenderse cuando 
dejen de existir las razones para imponerlas ". 
Question 1:  
¿Podría la delegación examinada, proporcionarnos información relativa al ajuste en la balanza de 
pagos, indicando si el desequilibrio ha sido de carácter estructural o coyuntural?  
 
Answer :  
From 2020 to 2021, our current account surplus increased mainly because of a larger goods 
trade surplus and services trade turning to a surplus amid the COVID -19 pandemic.  
 
1. The goods trade surplus widened because the COVID -19 pandemic created buoyant 
deman d for remote working and learning, leading to a rise in exports of our electronic 
products as well as information and communication products.  
2. With the impact of the COVID -19 pandemic, our services trade turned from a deficit to a 
surplus owing to the follo wing reasons.  
(1) The COVID -19 pandemic induced global supply chain bottlenecks from 2020 onwards 
and global freight rates thus trended up significantly, resulting in a substantial increase 
in international freight proceeds received by our transport operators.  
(2) Of the various components of our services trade, travel recorded the largest deficit 
from 2017 to 2019. However, from 2020 onwards, as the COVID -19 border control 
measures across the world led the number of our outbound travelers to shrink, the 
deficit on  the travel account narrowed considerably.  
 
3.3  Medidas que afectan a la producción y al comercio  
3.3.4  Política de competencia y controles de precios  
3.3.4.1 Política de competencia  
"3.113. La legislación del Taipei Chino en materia de competencia no s e aplica a las prácticas 
anticompetitivas orientadas a la exportación (incluidos los cárteles) que solo tienen efectos en los 
mercados exteriores. También se encuentra fuera del alcance de dicha legislación la concesión de 
ayudas públicas o de un trato fis cal preferente por parte de la administración pública. Durante el 
período objeto de examen, la FTC publicó directrices sobre las consultas previas a la presentación 
de notificaciones de fusiones y revisó sus directrices sobre la notificación de fusiones, l as prácticas 
relativas a las franquicias, las alianzas de transporte aéreo civil y la publicidad falsa o que pueda 
inducir a error. También se introdujeron modificaciones en la reglamentación por la que se rigen las 
recompensas por la información sobre acc iones concertadas ilegales y la notificación de acuerdos 
relativos a la vinculación de patentes de medicamentos.188 En diciembre de 2022, la FTC publicó 
un "Libro Blanco sobre la Política de Competencia en la Economía Digital", en el que se establecen 
determinados principios básicos sobre la observancia y sugerencias de posibles modificaciones 
reglamentarias ". 
 
Question 2:  
¿Podrían explicarnos con mayor detalle por qué se dice que la legislación en materia de competencia 
solo tiene efectos en los mercados exteriores? y ¿cómo se determinan los efectos para conocerlos 
con más detalle?  
 
Answer :  
1. Article  15, Paragraph 1 of the Fair Trade Act (FTA) stipulates exemptions for concerted 
actions. Among these exemptions, a "joint export" (which means "entering into WT/TPR/M/448/Add.1  
 
- 56 - 
 
  
 agreements concerning solely the competition in foreign markets for the purpose of 
securing or promoting exports") can be considered as a requirement eligible for applying 
for exemption from the Fair Trade Commission, if it is beneficial to the economy as a  
whole and in the public interest.  
 
2. Based on jurisdiction, anti -competitive practices (excluding exemptions for cartels) 
having no impact on competition in the local market are not application of the FTA. 
However, concerns about competition in overseas markets can still be addressed 
through international cooperation.  
 
3.3.7  Derechos de propiedad intelectual  
3.3.7.1 Derecho de autor y derechos conexos  
"3.154. También se modificó la Ley de Organizaciones de Gestión Colectiva de los Derechos de Autor 
para introducir un mecanismo de consulta pública para que la TIPO pueda recibir observaciones de 
los usuarios del derecho de autor en general al tramitar las solicitudes de permiso presentadas por 
organizaciones de gestión colectiva. La L ey modificada también establece límites temporales para 
los directores de organizaciones de gestión colectiva, así como controles internos para garantizar la 
buena gobernanza, y promueve el uso de tecnología en esas organizaciones para mejorar la gestión 
y las operaciones. También se reforzó la facultad de la TIPO para supervisar y sancionar a los 
organismos que infrinjan la ley.240"  
 
Preguntas: En referencia a la Ley de Organizaciones de Gestión Colectiva de los Derechos de Autor:  
 
Question 3:  
¿Podrían i ndicarnos cómo funciona el mecanismo de consulta pública utilizado por la TIPO?  
 
Answer :  
When the Taiwan Intellectual Property Office (TIPO) accepts an application for the 
establishment of a Collective Management Organization (CMO), and verifies that the  submitted 
documents were complete, an announcement of the application will be posted on TIPO's 
website for a duration of 30  days for public comments. TIPO will treat the public comments as 
a reference for the review.  
 
Question 4:  
¿Cuántas sociedades de g estión existen en funcionamiento actualmente y que tipo de derechos 
gestionan?  
 
Answer :  
Currently, there are five CMOs in the Separate Customs Territory of Taiwan, Penghu, Kinmen 
and Matsu, three of which manage the rights of musical works to public broa dcast, public 
transmission, and public performance.  
 
Of the remaining two, one manages the rights of sound recordings to public broadcast, and to 
remuneration for public performances, and the rights of audiovisual works to public broadcast 
and to public p resentations; the other one manages the rights of sound recordings to public 
broadcast and to remuneration for public performances.  
 
Question 5:  
¿Utilizan mecanismos de conciliación en caso de controversias en esta materia?  
 
Answer :  
In cases of disputes with a CMO regarding user royalties, a party may request the TIPO to 
mediate. The decision to seek mediation in disputes wholly depends on the needs of the users 
or rights holders. TIPO currently handles several mediation cases every y ear. 
 
Signatura del documento: WT/TPR/G/448 Informe de Gobierno  
 
Sección: 2 ENTORNO ECONÓMICO Y COMERCIAL  
2.2  Tendencias del Comercio Exterior  
Cuadro 3: Principales productos de exportación y de importación del Territorio Aduanero Distinto de 
Taiwán, Penghu, Kinmen y Matsu, 2018 -2022, que se refiere a exportaciones e importaciones, entre 
paréntesis colocan reexportaciones y reimportaciones.  WT/TPR/M/448/Add.1  
 
- 57 - 
 
 
  
 Quest ion 6:  
¿Podría la delegación examinada proporcionarnos una lista detallada sobre los bienes que se 
reexportan y reimportan, agregando el países de origen y destino?  
 
Answer :  
Table  3 shows the top 10 products with total import and export value under Tarif f Code 2. We 
will provide the rest of the information bilaterally.  
 
Our trade statistics are based on the United Nations' International Merchandise Trade 
Statistics (IMTS) compilation of recommendations. Importing countries are listed as the 
country of or igin, and exporting countries are listed as the last known destination. Due to the 
large amount of data required, please access the Customs import and export statistics website 
for more details: https:// portal.sw.nat.gov.tw/APGA/GA30 . 
 
Note: The 2022 data was revised in September  2023 and is slightly different from what was 
originally provided.  
 
Sección: 3 POLÍTICA ECONÓMICA Y EVOLUCIÓN DE LA ECONOMÍA.  
3.2  Política come rcial y de inversión,  
3.2.1  Política comercial.  
"3.6. El Territorio Aduanero Distinto de Taiwán, Penghu, Kinmen y Matsu es una economía abierta 
que depende en gran medida del comercio exterior. Entre 2018 y 2022, la tasa de dependencia del 
comercio aume ntó del 101,57% al 118,99%. Esto indica que el comercio exterior fue un factor 
esencial a la hora de impulsar el crecimiento económico, y que el desarrollo económico está 
estrechamente relacionado con las fluctuaciones de la economía mundial. En la actuali dad, la política 
de comercio exterior está orientada a promover un crecimiento equilibrado a nivel internacional y 
unos mercados de exportación diversificados ".  
 
3.9. Con el fin de expandirse a mercados emergentes como América Central y del Sur, África y 
Oriente Medio, el gobierno ha formulado planes estratégicos para estudiar oportunidades de negocio. 
El Fondo de Garantía del Crédito Exterior ofrece apoyo financie ro para facilitar la entrada de 
empresas en esos mercados. Como consecuencia de ello, el comercio total con los mercados 
emergentes de América Central y del Sur, África y Oriente Medio aumentó considerablemente en un 
53,87%, un 68,05% y un 26,26%, respecti vamente.  
 
Question 7:  
¿Podría la delegación examinada ampliar la información relacionada con los mecanismos que han 
utilizado dentro del periodo 2018 -2022 para lograr el aumento de la tasa de dependencia del 
comercio?   
 
Answer :  
1. Trade dependence is calculated by the dividing the aggregate value of imports and 
exports over a period by the gross domestic product (GDP) for the same period.  
2. The trade dependence was 101.57% in 2018 and 118.99% in 2022.  
 
Question 8:  
¿Podrían proporcionar inf ormación detallada sobre los planes estratégicos utilizados para su 
expansión a mercados emergentes?  
 
Answer :  
In order to assist businesses in diversifying the markets in particular the emerging markets, 
we have adopted the following strategic plans:  
 
1. Grasping local market opportunities: including in -depth study on local policies such as 
infrastructure development, digital transformation, sustainability initiatives, and smart 
cities, so as to evaluate local market opportunities and organize trade missions  and 
matchmaking meetings.  
 WT/TPR/M/448/Add.1  
 
- 58 - 
 
  
 2. Enhancing the image of our products: conduct forums, product showcases, and establish 
pavilions at international exhibitions to boost the image of our products.  
Organizing market opportunity seminars and business forums, inviti ng experts and scholars 
to share their experiences in the emerging markets, and facilitating exchanges between local 
business leaders and our businesses.  
  WT/TPR/M/448/Add.1  
 
- 59 - 
 
 
  
 HONG KONG, CHINA  
WT/TPR/S/448 – WTO Secretariat Report  
 
Financial Services  
Page 91 -92, Paragraph  4.63 
In line with its mandate, the Central Bank ("CBC") took steps to keep credit flowing, make borrowing 
more affordable for pandemic -hit SMEs, and stem excessive credit flows into the property market. 
Under a special accommodation facility, lau nched in April  2020 and adjusted several times, the CBC 
provided liquidity to banks at preferential interest rates for onward lending to SMEs. Starting in 
December  2020, the CBC reinforced (in four rounds) selective credit control measures aimed at 
reining  in lenders' real estate credit risk exposure. These measures were adjusted in March, 
September, and December  2021 to strengthen their effectiveness.  
 
Question 1:  
Under the special accommodation facility, did the CBC provide the same preferential interest  rates 
to foreign banks for onward lending to SMEs?  
 
Answer:   
The special accommodation facility was implemented from April  2020 to June  2022. It 
provided guarantees by the Small & Medium Enterprise Credit Guarantee Fund of Taiwan 
(TSMEG). However, since f oreign banks have not signed the Entrustment Contract with TSMEG 
for guaranteed service, they are not eligible for accommodation facility.  
 
Question 2:  
Please provide more details of the four rounds of selective credit control measures and their 
effective ness in controlling lenders' real estate credit risk exposure.   
 
Answer:   
The Central Bank's recent round of selective credit control measures, implemented with five 
successive amendments since December  2020, has so far successfully bolstered credit risk 
management of the banking sector. The effectiveness of the existing credit controls have also 
been amplified by the Central Bank's continuous monetary policy tightening since March  2022. 
From 2023 to date, the construction of banks and issuance of housing loans have continued 
to slow, real estate lending as a share of total lending has broadly held steady, and the level 
of non -performing loan ratio to real estate lending has remained low. In recent months, 
housing market transactions have decreased and hous ing price increases have moderated. 
Hence, the effectiveness of existing credit controls can be seen. More results will emerge 
gradually as government agencies are making headway with their policy efforts under the 
Healthy Real Estate Market Plan and impro ving relevant mechanisms and measures. Going 
forward, the Central Bank will continue to monitor the developments in housing credit and the 
market, review the implementation of the selective credit control measures, and make 
adjustments accordingly to promo te financial stability and sound banking operations.  
 
Financial Services – Banking  
Page 92 -93, Paragraph  4.67 and 4.68  
Locally incorporated banks (excluding the postal savings bank) continue to account for the bulk of 
banking segment deposits and loans, w hereas local branches of non -local banks and credit 
cooperatives still play minor roles (Table  4.6). 
No significant changes were introduced to market access conditions in the banking sector during the 
review period. Overseas banks must establish commercial  presence and obtain a business licence 
(like locally incorporated banks) from the Financial Supervisory Commission ("FSC") to provide 
services in Chinese  Taipei. Locally incorporated banks and local branches of overseas banks must 
comply with the same min imum capital adequacy ratios and paid -in capital requirements.  
 
Question 3:  
Participation of overseas banks in the banking sector remains low, taking up 3.0% and 4.1% of the 
deposits and loans markets respectively in 2022. Given that there were no signifi cant changes to 
improve the market access conditions for overseas banks during the review period, is there any plan 
to relax the market access restrictions so as to encourage more foreign participation?  
 WT/TPR/M/448/Add.1  
 
- 60 - 
 
  
 Answer:   
Since our accession to the WTO, we have opened up our financial service market. The 
operating licenses issued to foreign banks are full -functioning. The level of openness in the 
banking industry is no less than that of other international financial centers in Asia. There is 
no difference in the supervision of domestic banks and foreign bank subsidiaries. As for the 
establishment of branches of foreign banks, the FSC adheres to the Basel Core Principles to 
effectively supervise banks.  
 
Telecommunications Services  
Page 98, Paragraph  4.95 
Universal service obligations in Chinese  Taipei cover voice -based public payphone services, as well 
as Internet access and voice -based telephone services in remote areas. The Ministry of Digital Affairs 
(MODA) may designate as universal service providers o ne or more registered telecommunications 
operators or companies deploying fixed or mobile telecommunications networks. The selection is 
based on a competitive process. Universal service provision is financed by annual contributions from 
registered telecomm unications operators whose annual revenue generated from telecommunications 
services exceeds a prescribed threshold.  
 
Question 4:  
What are the criteria and factors involved in the competitive process in the selection of universal 
service providers by the MODA? How many universal service providers are selected?   
 
Answer:   
MODA compare the net cost of universal services, the amount of subsidies requested, and the 
estimated improvements in service penetration and quality as outlined in various 
implementation  plans. The operating abilities of the applicants will also be considered. There 
were 3 universal service providers from 2018 to 2022.  
 
Maritime Transport Services  
Page 99 , Paragraph  4.102  
Chinese  Taipei's seven international commercial ports, as well as two domestic commercial ports, 
continue to be managed by Taiwan International Ports Corporation ("TIPC"), a state -owned 
enterprise. TIPC coordinates the operations of its subordinate ports to maximize overall port -group 
strengths and compete cooperatively for new business, with a view to strengthening Chinese  Taipei's 
status as a shipping hub. All companies, regardless of their origin, may participate in public tendering 
processes to operate port terminals. In 2023, there were six non -local companies operat ing 
terminals at Chinese  Taipei's international ports, up from three in 2018.  
 
Question 5:  
Are non -local companies allowed to operate terminals at Chinese  Taipei's domestic commercial 
ports? Noting that the number of non -local terminal operators has doubl ed from  2018 to 2023, what 
measures have been put in place to encourage foreign participation during the review period?  
 
Answer:   
In accordance with the Commercial Port Law and the Act for Promotion of Private Participation 
in Infrastructure Projects, non -local companies that obtain approval from the MOEA to invest 
may participate in public tendering processes to operate terminals at both international and 
domestic commercial ports.  
 
In order to align with the global trends in developing green energy, while meeting the needs 
for energy transition, we have been encouraging the development of green energy in recent 
years. This has attracted investment by foreign offshore wind power developers, which has 
led to an increased demand for leasing port facilities by these developers.  
 
The TIPC has been upgrading port facilities to meet the needs of increasingly large container 
carriers and modernizing its wharf facilities and services. The TIPC is committed to providing 
high-quality, client -focused servi ces and a business -friendly environment to attract shipping 
companies or terminal operators.  
  WT/TPR/M/448/Add.1  
 
- 61 - 
 
 
  
 INDIA  
Questions based on Secretariat Report (WT/TPR/S/448)  
 
Page 9, Paragraphs 23  
During the review period, noteworthy developments in Chinese  Taipei's telecommunications market 
included the discontinuation of 3G mobile services in December  2018, the launching of 5G services 
in 2020, the release of spectrum for next -generation satellite  communications services in 
March  2022, and market consolidation (pending FTC clearance) that would reduce the number of 
mobile operators from five to three in the near future. Significant changes were made to the legal 
and institutional framework. These i ncluded the enactment of a new Telecommunications 
Management Act in 2020 and the establishment of a Ministry of Digital Affairs in 2022.  
 
Question 1:  
What changes have been observed in the Separate Customs Territory of Taiwan, Penghu, Kinmen 
and Matsu ap proach to digital trade policies since the inception of the Ministry of Digital Affairs 
in 2022, and how does this align with multilateral agreements?  
 
Answer  
In August  2022, the Ministry of Digital Affairs was established to integrate the fields of 
inform ation, cybersecurity, telecommunication, communication, and the internet and to plan 
the overall digital development policy. Our policy objectives are to popularize digital 
infrastructure, strengthen network resilience, connect international democratic net works, and 
develop data applications that are in line with the norms of international multilateral 
agreements on digital trade.  
 
Page 11, Paragraph 1.3  
Income and gender inequalities remain low by global comparison and are not structurally embedded. 
Howev er, like most advanced economies, Chinese  Taipei faces demographic challenges driven by a 
declining fertility rate and an ageing population.  
 
Question 2:  
1. What measures have been taken to improve the infrastructure, so as to aid migration from 
labour -abund ant countries, so that the demographic gap can be reduced?  
 
Answer :  
1. To supplement the industrial workforce, migrant workers in the manufacturing industry 
and agricultural industry were introduced since 1989 and 2019 respectively.  
2. To address the domestic demand for caregivers, the government introduced foreign 
caregivers since 1992. Additionally, considering the demand for intermediate skilled 
workers, the Long -term Retention of Skilled Migrant Workers Program was officially 
implemented in 2022. This progr am allows the retention of skilled foreign workers who 
meet specific criteria related to seniority, skills, and salary, as well as foreign students 
with associate degrees.  
3. We also amended the Act for the Recruitment and Employment of Foreign Professionals, 
and relaxed relevant regulations for applying Visa, residency and work to attract 
international talents.  
 
2. What measures have been taken to lower income & gender inequalities?  
 
Answer : 
1. Our policies for tackling income inequality:  
 
(1) The government continues to promote social welfare measures and increase resource 
allocations to support the economically disadvantaged groups and provide a basic 
living standard guarantee for them. At the same time, by promoting the development 
of social enterprises and employment promotion measures, the government has 
actively fostered employment among the disadvantaged and thereby increased income 
stability.  
 WT/TPR/M/448/Add.1  
 
- 62 - 
 
  
 (2) To promote the overall growth of employment and wages, the government keeps 
helping increase wo rker employability in line with industry demands. In addition, it 
encourages corporates to fulfill their social responsibilities, reviews the basic wage 
system, and enhances the bargaining power of labor, thus stimulating a rise in wage 
standards and a con tinued increase in income.  
 
(3) The government continues to reform the taxation system to prompt high -income 
earners to pay back society through taxation and balance the tax burden between 
entrepreneurs and wage earners in order to promote the redistributive effect of the 
tax system. In the future, the government will keep taking aggressive responsible 
actions, and promote related policies, to continue to improve income distribution.  
 
2. Our policies for tackling gender inequality:  
 
(1) In May  2021, we revised the Ge nder Equality Policy Guidelines to prioritize "integrating 
employment and welfare to enhance women's economic empowerment" as a primary 
policy goal. This shift commenced in 2019, underscoring the significance of promoting 
women's economic empowerment withi n the realm of gender equality.  
 
(2) Our goals for 2022 to 2025 encompass several key objectives: (1) Establishing a 
supportive employment environment to encourage women of marriage and child -
caring age to remain in the workforce; (2) Strengthening re -employme nt opportunities 
for those who have left the workplace; (3) Increasing labor force participation among 
middle -aged and elderly women, promoting their re -employment.  
 
(3) To achieve these objectives, our strategies involve promoting flexible working hours 
and l ocations, fostering gender -equality -friendly workplaces, eliminating gender 
discrimination, reducing workplace gender segregation, narrowing the gender pay 
gap, encouraging women's entrepreneurship, enhancing labor force participation, and 
safeguarding the  labor rights and working conditions of disadvantaged women. These 
comprehensive efforts aim to create a welcoming and supportive employment 
environment to encourage sustained employment among women.  
 
(4) The Act of Gender Equality in Employment has been enact ed to protect gender equality 
in right -to-work, implement thoroughly the constitutional mandate of eliminating 
gender discrimination, and promote the spirit of substantial gender equality. When 
employers conduct recruitment, screening, hiring, distribution , placement, 
performance appraisal, promotion, education, training, various welfare measures, 
salary payments, retirement, severance and dismissal of job seekers or employees, 
there shall be no differential treatment based on gender or sexual orientation.  
 
Page 18, Paragraph 1.22  
During the review period, Chinese  Taipei switched from being a net importer to a net exporter of 
services. After running a declining deficit in the services account, equivalent to 1.1% and 0.8% of 
GDP in 2018 and 2019, respectively , Chinese  Taipei posted a surplus from 2020 onwards. Services 
exports grew at double -digit rates in 2021, after a sharp decline in 2020 due to the COVID -19 
outbreak.  
 
Question 3:  
What measures were taken to enhance the growth in exports of the service sector, post -pandemic? 
Can the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu explain the major steps 
taken that helped to become a net exporter of services?  
 
Answer :  
Our services trade turned from a deficit to a surplus from 2020 to 2022, and the reasons are 
as follows:  
1. From 2020 onwards, the COVID -19 pandemic induced global supply chain bottlenecks, 
and global freight rates thus trended up significantly, resulting in a substantial increase 
in international freight proceeds receive d by our transport operators.  
 WT/TPR/M/448/Add.1  
 
- 63 - 
 
 
  
 2. Of the various components of our service trade, travel recorded the largest deficit from 
2017 to 2019. However, from 2020 onwards, as the COVID -19 border control measures 
across the world led the number of our outbound travel lers to shrink, the deficit in the 
travel account narrowed considerably.  
 
Page 23, Paragraph 2.12  
During the review period, two development plans (NDPs) were in place, focusing on economic, trade, 
and investment goals: (i)  the 17th development plan (NDP 2017 -2020); and (ii)  the 
18th development plan (NDP 2021 -2024). Chinese  Taipei started implementing its New Model for 
Economic Development 2.0 under the NDP 2021 -2024, which calls for Chinese  Taipei to pursue 
various strategies, including (i)  actively  focusing on six core strategic industries; (ii)  continuing to 
promote industrial innovation and transformation; (iii)  improving the economic environment for 
start-ups; (iv)  developing into a capital -deployment hub for Asian businesses; and (v)  building a 
digital economy.  
 
Page 23, Paragraph 2.12  
During the review period, two development plans (NDPs) were in place, focusing on economic, trade, 
and investment goals: (i)  the 17th development plan (NDP 2017 -2020); and (ii)  the 
18th development plan (NDP 2021 -2024). Chinese  Taipei started implementing its New Model for 
Economic Development 2.0 under the NDP 2021 -2024, which calls for Chinese  Taipei to pursue 
various strategies, including (i)  actively focusing on six core strategic industries; (ii)  continuing to 
promote industrial innovation and transformation; (iii)  improving the economic environment for 
start-ups; (iv)  developing into a capital -deployment hub for Asian businesses; and (v)  building a 
digital economy.  
 
Question 4:  
1. The Separate Customs Territory o f Taiwan, Penghu, Kinmen and is requested to provide the 
details of its strategies for NDP 2021 -2024 with respect to building a digital economy.   
 
Answer :  
1. Institutional aspect  
(1) To promote the optimization and preparation of the key infrastructure for digital 
transformation continually by accelerating 5G broadband construction and 
demonstration, completing advanced network construction, promoting B5G 
satellite communications, strengthening network security protection, 
formulating spec trum policies, and adjusting regulations, etc.  
(2) To fulfill all aspects of digital data governance by promoting the openness and 
reuse of government data, encouraging cross -broad data circulation among 
governments, academic research institutions, and private  enterprises, 
prioritizing the release and application of data in specific fields (such as health 
care, energy, finance, and communications), and making regulatory 
adjustments regarding privacy and personal data protection as needed.  
(3) To create an accurate and trustworthy smart government by planning and 
building a dedicated cross -agency data transmission channel (T -Road) to 
transmit and interface data from various government departments, expanding 
one-stop services for cross -agencies, developing decision -making data analysis 
cooperation among agencies, multiple identity identification and data 
transmission security mechanisms, aligning with measures of administrative 
service transformation and digital talent training programs, etc.  
(4) To establish a dedicated m inistry responsible for overall planning, coordination, 
and promotion of whole digital development policy matters to integrate 
administrations and mechanisms in the five major fields of information, 
information security, telecommunications, network, and co mmunication.  
 
2. Digital innovation aspect  
(1) To promote the public -private partnership in the fields of governance, 
application, innovation, and development of innovative value -added data 
application industry by connecting and activating government and private public 
data, improving the data analysis and research and development environment, 
and creating further international cooperation business opportunities.  WT/TPR/M/448/Add.1  
 
- 64 - 
 
  
 (2) To encourage and assist MSMEs in key industries to engage in data -driven and 
digital technology, accel erate digital transformation and operational innovation, 
increase the proportion of cross -border services, and deepen connections with 
international markets.  
(3) To enhance our position in the global R&D value chain by targeting the three 
core technologies of emerging semiconductors, next generation 
communications, and AI to prioritize front -end technology cooperation with 
leading international manufacturers.  
(4) To enhance our resilience and strength of information security by promoting the 
research, development, and application of next -generation information security 
technologies, training cross -field information security talents, and enhancing 
domestic forward -looking information security research capabilities.  
(5) To construct a digital transformation environment th at is conducive to industrial 
innovation research and development, digital service commercialization, and 
digital creation momentum to drive the creation of added value from digital 
innovation and economic development.  
 
3. Digital inclusion aspect  
(1) To create a n inclusive digital society with equal rights through training, 
information sharing, and a completed digital resource environment in rural and 
remote areas, improve the digital literacy and digital application capabilities of 
all age groups and different e thnic groups, and implement relevant labor rights 
protection under the digital transformation of the industry.  
(2) To enrich our digital expertise by cultivating digital technology applications and 
cross-field talents in industries -driven area such as informat ion security, 5G 
mobile broadband, AI technology and applications, ICT, biomedicine, smart 
chips, smart manufacturing, and semiconductors.  
 
2. How does it visualise  the changing dynamics of trade flows and the associated challenges in 
terms of the four channels of data flows in International Merchandise Trade Statistics: Concepts and 
Definitions 2010 (IMTS 2010) and the associated issue of recording trade flows for s tatistical 
purposes and other covered Agreements of the WTO?  
 
Answer :  
We are willing to provide information through bilateral engagements once we have received 
clarifications on the questions.  
 
Page 37, Paragraph 3.23  
The methods to allocate quotas do not seem to have changed substantially since 2018. The "Bank 
of Taiwan" (BOT), as delegated by the MOF, has the exclusive right to allocate the WTO TRQs for all 
products, excluding rice. These are still allocated by the COA: 65% of the TRQ for rice is allo cated 
to the COA, and the rest may be imported by any registered importer/exporter or food dealer. The 
COA allocates quotas by using an open tender, with the contract awarded to the bidder offering the 
lowest quote below a ceiling price set by the authorit ies. The BOT allocates quotas on a first -come, 
first-served basis or uses an advance allocation method (this includes order of application, ballot, 
performance of importation, and auctions/open bidding).  
 
Question 5:  
India requests the Separate Customs Te rritory of Taiwan, Penghu, Kinmen and Matsu to provide 
more clarity on the need and how an "advance allocation method" is used to allocate quotas by the 
Bank of Taiwan.  
 
Answer :  
Tariff quotas are measures adopted in compliance with our schedule of commitm ent. 
 
Page 51, Paragraph 3.77  
SMEs are regulated, inter  alia, by the Act for Development of Small and Medium Enterprises, 
Standards for Identifying Small and Medium -sized Enterprises, and the Small and Medium Enterprise 
Guidance System Establishment and Gu idance Rules. In 2020, Chinese  Taipei revised the definition 
of SMEs; as of that date, businesses in all sectors of the economy with paid -in capital of no more 
than TWD  100 million or fewer than 200 regular employees are considered as SMEs. Previously, 
different criteria were used. The "old standard" included only businesses in the manufacturing, WT/TPR/M/448/Add.1  
 
- 65 - 
 
 
  
 construction, and mining and quarrying sectors with paid -in capital of no more than TWD  80 million 
or fewer than 200 regular employees, or businesses in other indu stries besides those mentioned 
above with either a sales revenue of TWD  100 million or less in the previous year, or fewer than 
100 regular employees in the previous year.  
 
Question 6:  
India requests the Separate Customs Territory of Taiwan, Penghu, Kinme n and Matsu to elaborate 
on what basis the new definition of SMEs was revised in 2020 which includes businesses in all sectors 
of the economy while in the "old standards" only businesses in the manufacturing, construction, and 
mining and quarrying sectors were included.  
 
Answer :  
Due to the diversified operations and innovative business contents of enterprises, the 
boundaries of industry sectors become blurred, which leads to ambiguity in the classification 
of SMEs by industry.  
 
In response to this trend an d to simplify the identification of SMEs while enhancing 
administrative efficiency, the relevant regulations have been amended to establish unified 
criteria for SME classification, regardless of industry sectors.  
 
Page 55, Paragraph 3.92  
Overseas manufacturers may apply to obtain a CNS Mark Certificate. To obtain a CNS Mark, a 
company needs to have its quality management system assessed and products tested to assess 
compliance with CNS standards. Assessment of the company's quality management syste m is done 
by certification bodies recognized by the BSMI. Testing can be done by the BSMI or testing 
laboratories recognized by the BSMI. Once permission to use the CNS Mark has been granted, the 
BSMI will, inter  alia, conduct follow -up visits to factories  for quality control, inspect products in the 
market, and revise compliance. In cases of non -compliance, the CNS Mark registered manufacturers 
are required to take corrective measures.  
 
Question 7:  
India requests the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu to elaborate 
on the foreign certification by the BSMI.  
1. Can foreign certification bodies and testing laboratories be recognized by the BSMI?  
 
Answer : 
Foreign quality management system (QMS) certification bodies and testing laborato ries can 
apply with the Ministry of Economic Affairs (MOEA)'s Bureau of Standards, Metrology and 
Inspection (BSMI) for recognition.  
 
According to Article  3.1.2 of the Directions for Recognition of Quality Management System 
Certification Bodies, foreign certification bodies should be accredited by a local accreditation 
body which is a signatory of the Multilateral Recognition Arrangement s (MLA) of the 
International Accreditation Forum, Inc. (IAF) or the Mutual Recognition Arrangement (MRA) 
of the Asia Pacific Accreditation Cooperation (APAC).  
 
Qualifications of foreign testing laboratories are stated in Article  3.4, Article  4.2 and Artic le 5.2 
of the Regulations Governing Recognition of Designated Testing Laboratory for Commodity 
Inspection.  
 
2. Are there fees associated with quality management system assessments, and if so, how are 
they determined?  
 
Answer :  
Based on their policy, QMS certi fication bodies collect fees for quality management system 
assessments.  
 
Page 55 -56, Paragraph 3.93  
Products subject to technical regulations must be inspected as per the Commodity Inspection Act 
and its regulations before they are imported or placed on th e market. The BSMI oversees inspection 
and testing; it maintains four kinds of pre -market inspection schemes: batch -by-batch inspection, WT/TPR/M/448/Add.1  
 
- 66 - 
 
  
 monitoring inspection, registration of product certification (RPC), and declaration of conformity 
(DoC). For batch -by-batch inspection and monitoring inspection, manufacturers or importers must 
apply to the BSMI for inspection before products are shipped out of the production premises or when 
they arrive at destination. Testing can be done by the BSMI, its commissioned org anizations, or 
testing laboratories recognized by the BSMI. The Commodity Inspection Mark shall be affixed before 
products are placed on the market. The BSMI also undertakes post -market surveillance based on a 
risk assessment system to ensure the safety of  regulated products. The BSMI adopts an annual plan 
to undertake market surveillance and identify products of high risk, and specifies principles for 
conducting surveillance activities, including market checks, sampling tests, special projects, and 
monitor ing of products sold online. Importers or manufacturers of certain products may apply for 
exemption from inspection under certain conditions.  
 
Question 8:  
India requests the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu to elaborate 
on the risk assessment system that the BSMI uses.  
 
1. Please elaborate on the risk assessment system that the BSMI uses to determine the focus of 
its post -market surveillance efforts.  
 
Answer :  
The BSMI uses its risk assessment system to assist in the implementation of surveillance 
activities including market checks, sampling tests, monitoring of products sold online and 
other projects. The risk assessment system involves analyzing collected info rmation on 
product safety, such as:  
 
(1) product incident reports;  
(2) information from consumer protection groups, volunteers, consumers and 
representative offices abroad;  
(3) unsafe product information published by foreign countries, such as the EU rapid alert 
system for dangerous non -food products and US Consumer Product Safety Commission 
(CPSC); and  
(4) non-compliant testing results of samples drawn from the market.  
 
2. How does the BSMI categorise products of high risk when developing its annual market 
surveillance pl an? 
 
Answer :  
High risk products selected for the annual market surveillance plan are mainly based on the 
following principles:  
 
(1) suspected non -compliant products reported;  
(2) products of media attention;  
(3) potential products to be regulated;  
(4) products with high non -compliance rate; and  
(5) products whose samples were not drawn and tested in the past few years.  
 
3. Is there a separation of functions in granting Commodity Inspection Mark and its market 
surveillance?  
 
Answer :  
Although BSMI is responsible for both granting the Commodity Inspection Mark and market 
surveillance, the work is done by different Divisions of BSMI.  
 
Page 56, Paragraph 3.95  
To facilitate conformity assessment procedures for the industry and tr ading partners, Chinese  Taipei 
has several mutual recognition arrangements (MRAs); these mainly cover electrical and electronic 
products. Some MRAs only cover the recognition of test reports, while others are more 
comprehensive, with recognition extending to certificates. Testing laboratories or certification bodies 
are designated under different MRAs, which allow products for export to the other contracting party 
to be tested locally.  
 WT/TPR/M/448/Add.1  
 
- 67 - 
 
 
  
 Question 9:  
India requests the Separate Customs Territory of Taiwan, P enghu, Kinmen and Matsu to elaborate 
on the MRAs.  
 
1. Are there specific criteria or qualifications that testing laboratories or certification bodies must 
meet to be designated under these MRAs?  
a. If there is, India requests details on these criteria or qua lifications.  
 
Answer :  
The criteria or qualifications are stated in the MRA, either in the text or Annexes. Other than 
ISO/IEC 17025 (for testing laboratories) and ISO/IEC 17065 (certification bodies), there are 
also specific requirements in the listed reg ulations. The content of the MRAs are available on 
BSMI website: https://www.bsmi.gov.tw/wSite/np?ctNode=9223&mp=1  
 
2. How does the local testing of products for export to other contracting parties under MRAs work 
in practice?  
 
Answer : 
The BSMI will provide the contracting party with a list of recommended testing laboratories 
under the operation of the MRA. The contracting party will usually register them upon 
confirmation of their qualification. Manufacturers exporting their products to the contracting 
party may use the testing services provided by these registered testing laboratories whose 
test reports will be accepted by the contracting party.  
 
Page 57, Paragraph 3.98  
The main institution responsible for developing and implementing SPS measures also remains 
unchanged since 2018. The Ministry of Health and Welfare (MOHW), through its i mplementing 
agency the Food and Drug Administration (FDA), continues to deal with issues related to food safety 
and sanitation and is responsible for, inter  alia, ensuring quality and safety of food, medical products, 
and cosmetics; SPS inspection and cert ification procedures; and food labelling. The BAPHIQ, under 
the COA, safeguards and ensures the quality and safety of imports of agricultural products; manages 
quarantine services to prevent and control animal and plant diseases and pests; and is the WTO 
enquiry point/notification authority for SPS issues. Other agencies such as the BSMI, under the 
MOEA, and the Customs Administration are also involved in the procedures to set and/or implement 
SPS measures.  
 
Question 10:  
The SPS  Agreement encourages governments to harmonize their national measures on the 
international standards, guidelines and recommendations developed by WTO member governments 
in other international organizations. These organizations include, for food safety, the joint FAO /WHO 
Codex Alimentarius Commission; for animal health, the Office International des Epizooties; and for 
plant health, the FAO International Plant Protection Convention.  
 
1. Does SPS related to food safety adopted by the Separate Customs Territory of Taiwan, P enghu, 
Kinmen and Matsu are in accordance with the standards, guidelines and codes of practice adopted 
by the Codex Alimentarius Commission?  
 
Answer : 
We adhere to the WTO SPS agreement, and the formulation of food safety and sanitation 
management measures is based on scientific evidence through risk assessments while 
referencing relevant international standards.  We also refer to the Codex and the food safety 
standards of advanced countries to as much as possible, harmonize with international 
standards.  
 
Page 58, Paragraph 3.100  
To ensure the health of animals and humans, the competent authority, in response to the existence 
of infectious animal diseases or a global epidemic, may announce quarantine measures, including 
the prohibition to import, transit, or t ranship. In this instance, the competent authority coordinates 
with other agencies to implement the necessary measures to prevent and control the sanitary 
situation.  
 WT/TPR/M/448/Add.1  
 
- 68 - 
 
  
 Question 11:  
Are there established protocols or guidelines for the competent authority t o follow when enacting 
quarantine measures, and how are these measures communicated to the public and stakeholders?  
a. How frequently does the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu 
change the protocols or guidelines for enacting quara ntine measures?  
 
Answer : 
The quarantine measures are under constant review based on actual needs, and are later 
announced to the public and to stakeholders.  
 
b. What is the normal period of advance notification?  
 
Answer :  
The public and stakeholders are given a 60 -day period to prov ide comments before 
announcing the implementation of the new measures.  
 
Page 58 -59, Paragraph 3.107  
Chinese  Taipei's regulations regarding food safety are vast and detailed. The Act Governing Food 
Safety and Sanitation is a general piece of legislation, an d specific regulations have been enacted to 
implement it.172 In many instances, these are product specific. In addition to setting food -related 
sanitary requirements, the FDA sets standards for pesticides173, veterinary drugs174, food additives 
residue lim its175, and labelling of food products. Regulations seem to apply both to locally produced 
foods and to imports and exports. For instance, in 2022, the FDA indicated that food exporters had 
to comply with local regulations as well as at destination.176  
 
Question 12:  
Do the regulations apply uniformly to both locally produced foods and imported products or are there 
distinctions in requirements for domestic and imported items?  
 
Answer :  
Both domestic and imported food need to comply with regulations estab lished in accordance 
with the Act Governing Food Safety and Sanitation.  
 
Page 59, Paragraph 3.108  
Inspection requirements for imported food products are amended as necessary, to ensure 
compliance with the sanitation and safety requirements. In this context , the FDA and the Customs 
Administration have set up a customs notification platform for food imports that do not require 
import inspection, which is updated on a quarterly basis, based on the FDA's inspection results.177 
Other food imports may be required  to undergo systematic inspection. In general, food products 
require a three -tier sanitary control: at origin, upon arrival, and post -market surveillance.178 Some 
food products, such as meat, fish, eggs, and dairy products, require stricter sanitary contro ls at 
origin (for instance, an audit of the food safety management conditions of the production chain). In 
addition, during the period under review, an onsite inspection fee was introduced.179  
 
Question 13:  
India requests the Separate Customs Territory of  Taiwan, Penghu, Kinmen and Matsu to elaborate 
on the FDA's food import criteria.  
 
1. How does the FDA decide which food imports do not require import inspection, and what 
criteria are used for this determination?  
 
Answer : 
According to footnote 177 in the re port where Article  30 of the Act Governing Food Safety and 
Sanitation is mentioned, the regulations pertain to "those who apply for import inspection" 
instead of to those who "do not require import inspection ". Those regulations were 
promulgated following the procedures for notifying the WTO, duration for comments, 
announcement and implementation.  
 
2. How does the FDA communicate changes or updates in inspection requirements to importers?  
 WT/TPR/M/448/Add.1  
 
- 69 - 
 
 
  
 Answer :  
The regulations are promulgated following the procedures, including notifying the WTO, 
duration for comments, announcement and implementation. The FDA also circulates the 
information with the help of associations for importers.  
 
Page 59, Paragraph 3.108  
Inspection requirements for imported food produc ts are amended as necessary, to ensure 
compliance with the sanitation and safety requirements. In this context, the FDA and the Customs 
Administration have set up a customs notification platform for food imports that do not require 
import inspection, which  is updated on a quarterly basis, based on the FDA's inspection results. 
Other food imports may be required to undergo systematic inspection. In general, food products 
require a three -tier sanitary control: at origin, upon arrival, and post -market surveill ance. Some 
food products, such as meat, fish, eggs, and dairy products, require stricter sanitary controls at 
origin (for instance, an audit of the food safety management conditions of the production chain). In 
addition, during the period under review, an onsite inspection fee was introduced.  
 
Question 14:  
1. The FDA and the Customs Administration have set up a customs notification platform for food 
imports that do not require import inspection. Are these notifications on the customs notification 
platform publicly available?  
 
Answer : 
1. The term "platform" in the  report refers to the customs notification mechanism, which is 
an internal channel of communication between the FDA and Customs Administration.  
2. This mechanism serves to inform the FDA that some of the imported goods do not require 
food import inspection wh en declaring customs clearance, but the Customs suspect that 
some of the goods may be intended for food use. The Customs Administration would then 
provide the FDA that information to help the FDA further promulgate or amend regulations 
if necessary.  
 
2. In ad dition, during the period under review, an onsite inspection fee was introduced. Please 
elaborate on the fee structure for this onsite inspection.(a) Are there criteria set based on the nature 
of the risk?  
 
Answer : 
According to Article  6 of the Regulations  for Systematic Inspection of Imported Food, the costs 
of on -site inspections, re -inspections, applications for new production facilities, re -
applications, when necessary, shall be borne by the exporting country or region.  
 
Page 73, Paragraph 3.152  
Copyri ght and related rights in Chinese  Taipei continue to be protected under the Copyright Act and 
subsidiary legislation.237 During the review period, Chinese  Taipei made several amendments to 
the Copyright Act in order to impose civil and criminal liability o n providers of computer software 
enabling access to copyright infringing websites, and to facilitate the use of copyright -protected 
works in the context of distance learning and digital archives.238 Also, to ensure compliance with 
the IPR provisions of the  CPTPP, the Copyright Act was amended to consider instances of illegal 
digital piracy, distribution, and public transmission constituting a serious infringement as offences 
indictable without complaint. Optical disc piracy, however, is no longer considered  a serious 
infringement and is now subject to general liability.  
 
Question 15:  
The development of generative AI has created several challenges for the protection of copyright 
laws. How the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu is  planning to deal 
with the challenges like Text and Data Mining (TDM) and the copyright status of content created by 
AI? 
 
Answer :  
Regarding the copyright issues surrounding text -and-data mining and generative AI, we are 
actively studying international developments and maintaining an open attitude towards these 
matters. However, we have not reached a definitive conclusion on these matters yet.  
 WT/TPR/M/448/Add.1  
 
- 70 - 
 
  
 Page 80, Paragraph 4.9  
The main laws governing the sector remain the Agricultural Development Ac t, the Forestry Act, and 
the Fisheries Act. During the review period, amendments were made to, inter  alia, the Farmer Health 
Insurance Act and the Fisheries Act. Chinese  Taipei also enacted the Organic Agriculture Promotion 
Act (30 May  2018), the Act for D istant Water Fisheries (20 July  2016), the Agricultural Insurance 
Act (27  May 2020), the Farmer Pension Act (10  June 2020), and the Irrigation Act (22  July 2020). 
On 1 October  2020, all irrigation associations operating in Chinese  Taipei were formally abso rbed by 
a newly established Irrigation Agency under the COA.  
 
Question 16:  
With reference to the paragraph above India recognizes the Farmers' Pension System under which 
The Farmer Pension Act was announced on 10  June 2020. India would request the following 
information about the initiative:  
a. Number of beneficiaries under the Farmers Pension Act from each family unit.  
 
Answer :  
Beneficiaries are about 101,000, and there is no data on beneficiaries from each family.  
 
b. Are there any auxiliary family ent itlements covered under The Farmer Pension Act?  
 
Answer : 
No, auxiliary family members can't apply for Farmer's Pension.  
 
c. How and when the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu is planning 
to notify the initiative.  
 
Answer :  
The implementation of the Farmer Pension Act is not required to notify according to the 
Agreement on Agriculture.  
 
Page 83, Paragraph 4.24  
In response to the COVID -19 pandemic, the COA implemented a wide range of emergency measures 
aimed at minimizing the adv erse impact on the agriculture sector and ensuring business 
continuity.14 The main relief measures included TWD  23 billion allocated for relief loans; subsidized 
interest payments and no processing fees for up to one year for severely impacted industries; 
flexibilization of loan terms; fully or partially subsidized interest payments between 1  March  2020 
and 28  February  2021 on loan balances that were outstanding as of 15  January  2020; arrangements 
for the deferral of loan repayments; provision of living sub sidies (TWD  10,000 -TWD 30,000) to 
farmers and fishers; operating cost subsidies for eligible economic agents15; rent subsidies for 
fishers' associations renting space for direct sales of seafood; relief for recreational farms' water and 
electricity payment s; and public forest land rent reduction or elimination. Stimulus measures 
implemented by the COA mainly took the form of marketing and sales promotion activities, as well 
as export incentives (seafood, fruit, and flowers) and incentives to adjust supply a nd warehousing 
to changes in consumption patterns. Visits to agricultural tourism venues and forest recreation areas 
were encouraged through voucher and package eco -tour schemes.  
 
Question 17:  
In the above -mentioned context, India has the following quest ions for the Separate Customs 
Territory of Taiwan, Penghu, Kinmen and Matsu:  
a. What were the "marketing and sales promotion activities" on agricultural products as mentioned 
in the above -mentioned paragraph?  
 
Answer :  
The Ministry of Agriculture (MOA) has developed multiple marketing and convenient buying 
channels for agricultural products, strengthened cooperative purchases by domestic and 
overseas sales channels, held activities to advertise or develop sales channels for agricultural 
products, and activel y promoted e -commerce channels by organizing an online purchasing 
campaign for agricultural products.  
 
b. What was the total expenditure on the measures mentioned in part (a)?  
 WT/TPR/M/448/Add.1  
 
- 71 - 
 
 
  
 Answer :  
The total expenditure of the aforementioned activities was TWD  25 million . 
 
c. What were the other "export incentive schemes" for fruits and flowers as mentioned in the 
paragraph? What was the total expenditure on these schemes?  
 
Answer :  
The MOA arranged incentives for domestic industry associations, farmers' organizations and 
enterprises to participate in overseas exhibitions, held overseas activities to advertise or 
develop sales channels for agricultural products, and strengthened cooperative purchases by 
overseas sales channels in order to maintain export capacity.  
 
d. How did t he Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu ensure 
compliance with their export subsidy commitments under the Nairobi Ministerial Declaration 
when providing the incentives mentioned in part (c) of the question?  
 
Answer :  
Overseas event incentives, such as venue rentals and advertising expenses are not related to 
export subsidies and are in line with the commitments of the Nairobi Ministerial Declaration.  
 
e. What have been the incentives to adjust supply and are these incent ives targeted at particular 
agricultural products? If so, what are the products covered under these incentives to adjust 
supply, and what is the product -wise breakup of expenditure under such schemes?  
 
Answer :  
Depending on the needs of agricultural indus try, the MOA assists farmers explore global 
markets by conducting and facilitating marketing programmes, supporting participation in 
overseas exhibitions, and building brand images. Promotion initiatives cover a broad range of 
beneficial products, includin g fish, orchids, tea, soya beans, and fruits. The MOA hosts 
agricultural product marketing events and provides support for our stakeholders to participate 
in international exhibitions and sales promotion activities carried out abroad. Overseas event 
incent ives include venue rentals and advertising expenses.  
 
Page 7, Paragraph 3.2  
During the review period, the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu 
achieved significant success in policy implementation. Stable and positive economic gro wth 
averaging 3.61% was achieved despite the pandemic, and GNI per capita increased 27.41% from 
USD 26,421 to USD  33,664.  
  
Question 18:  
Could the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu authorities explain the 
specific trade policies or strategies which were implemented during the review period that 
contributed to the average growth of 3.61% despite the pandemic?  
 
Answer :  
Amid the recurring COVID -19 pandemic, the government and the public have collaborated to 
safeguard the ec onomy. Timely relief and revitalization measures were implemented. The 
early deployment of the government's international situation and industrial layout to seize the 
opportunities for remote applications, supply chain reorganization, and digital transform ation 
were driven by the pandemic as well. This strategy attracted investments, strengthened the 
economy, and improved its resilience.  
 
Page 9, Paragraph 3.17  
On the basis of the 5+2 Industrial Innovation Plan, the government further initiated the Program for 
Promoting Six Core Strategic Industries in May  2020. The Program covers information and digital 
industries, the cybersecurity industry, the precision health industry, the green and renewable energy 
industry, the defense industry, as well as strategic i ndustries and strategic stockpile industries. AI 
and 5G related programs are also being promoted at the same time, allowing these industries to 
better seek opportunities for global supply chain restructuring during the post -pandemic era. 
Accompanying measu res include the promotion of regulatory reforms in the financial, talent, and 
digital sectors, strengthening talent cultivation and international exchanges, and providing financial WT/TPR/M/448/Add.1  
 
- 72 - 
 
  
 support. Talent cultivation includes establishing specialized research inst itutes or academies, 
strengthening on -the-job training and international exchanges, and attracting international talent. 
Financial support includes providing financing assistance and expanding funding channels.  
 
Question 19:  
1. What kind of industries and s tockpile industries are designated as strategic for the 5+2 
Industrial Innovation Plan?  
 
Answer : 
Building upon the achievement of the 5+2 innovative industries plan, we actively promote the 
six core strategic industries, including information and digital i ndustries, cybersecurity 
industry, precision health industry, defense and strategic industries, green and renewable 
energy industry, and strategic stockpile industries. For strategic stockpile industries, the 
steady provision of critical supplies will be e nsured by stabilizing the main supply chains, 
including energy, food, daily necessities, medical supplies, disaster relief, sand and gravel. 
This will also involve controlling such critical raw materials as semiconductor materials and 
equipment, automotive  batteries, active pharmaceutical ingredients, and the important 
industrial materials.  
 
2. What are the specific measures taken for digital industries and cybersecurity industries?  
 
Answer :  
1. For digital industries:  
One of the main missions of the Ministry of Digital Affairs is to assist industries in digital 
transformation, guide industries to introduce digital innovation tools such as AI, software, and 
cyber security, and expedite industry digital innovation and transformation. Relevant 
measures i nclude enhancing the application of electronic signatures, expanding 5G diversified 
services, accelerating the commercialization of AI applications, cultivating digital talent, 
optimizing the government software procurement environment, and expanding finan cing 
channels for emerging science and technology enterprises.  
2. For cybersecurity industries:  
 
(1) Building the Cybersecurity Industry Ecosystem: We aim to assist in the 
establishment of a robust cybersecurity industry ecosystem. This involves 
encouraging innovation and the development of new technologies while fostering 
the growth of a cybersecurity startup ecosystem.  
(2) Cybersecurity Education and Training: We promote cybersecurity talent 
development programs, which includes increasing the number  of cybersecurity 
professionals through education and training initiatives.  
(3) International Collaboration: By participating in and organizing international 
cybersecurity events, we seek to expand collaboration opportunities and provide 
high-quality cybersecu rity services and products to the international market.  
(4) Cybersecurity Technology Research and Development: We are dedicated to 
allocating funding and resources to support research and development in 
cybersecurity technology. This initiative aims to drive t he application of new 
technologies and elevate the overall level of cybersecurity.  
 
Page 10, Paragraph 3.20  
In response to trends in digital and technological transformations, the Separate Customs Territory 
of Taiwan, Penghu, Kinmen and Matsu launched the nine-year Digital Nation and Innovative 
Economic Development Plan (DIGI+) in 2017. After four years of implementation, the DIGI+ was 
subsequently upgraded to Smart Taiwan 2030. The goal is to enhance the value of the digital 
economy, increase the adoption of digital services, and improve the coverage of high -speed 
broadband services. Through the integration of government resources and collective efforts from 
the private sector and industries, the government is creating an environment that accelerates digita l 
innovation and economic development.  
 
Question 20:  
1. What are the specific measures under the DIGI+ plan and the Smart Taiwan 2030 plan?  
 WT/TPR/M/448/Add.1  
 
- 73 - 
 
 
  
 Answer :  
1. The government has promoted the Digital Nation & Innovative Economic Development 
Program (DIGI+) 2017 -2025 in 2017. After four years of implementation, the DIGI+ was 
subsequently upgraded to the Smart Taiwan 2030 to build a smart economy of innovation, 
inclusiveness, and sustainability. The goal is to enhance the value of the digital economy, 
increase the adopt ion of digital services, and improve the coverage of high -speed broadband 
services. Through the integration of government resources and collective efforts from the 
private sector and industries, the government is creating an environment that accelerates 
digital innovation and economic development.  
 
2. This specific measure and progress in recent times include accelerating the deployment 
of 5G infrastructure, with a coverage rate for the non -rural population reaching 96.97% by 
June 2023, exceeding the 85% targ et for 2025, and promoting user -friendly MyData services. 
Additionally, the government has supported the purchase of mobile devices for a total of 
610,000 units, prioritizing schools located in remote regions, ensuring equal educational 
opportunities in bo th urban and rural areas.  
 
2. Are there any specific measures for digital inclusion, particularly for women and small and 
medium enterprises?  
 
Answer :  
1. Smart Taiwan 2030 coordinates cross -ministerial collaboration and also provides digital 
application and literacy courses to serve diverse ethnic groups, such as indigenous 
people, new immigrants, disadvantaged groups, and women, to enhance digital human 
rights and share the digital environment.  
 
2. Women's Entrepreneurship Flying Geese Program, providing support for over 
10,000  female entrepreneurs on their entrepreneurial journeys. This program has 
partnered with renowned international brands to organize courses and seminars. These 
activities are aimed at enhancing the digital skills of female e ntrepreneurs, equipping 
them with marketing and e -commerce expertise, and facilitating digital transformation 
opportunities for their businesses.  
 
3. Regarding SMEs, the measures focus on an enterprise with fewer than 9 employees, 
utilizing digital assessment s to evaluate their digital capabilities. Subsequently, we offer 
tailored guidance and assist in selecting appropriate cloud solutions. Through hands -on 
training, these enterprises are empowered to independently utilize cloud solutions, and 
they are connec ted with existing online platforms for practical application. By leveraging 
data feedback and analysis, we aim to precisely understand market demands, enabling 
MSMEs to harness digital tools for service innovation, enhance operational efficiency, 
and creat e new business opportunities.  
 
3. What kind of steps are taken to promote startups in a digital economy?  
 
Answer : 
To promote startups in the digital economy, the Smart Taiwan 2030 has been implemented 
across various government agencies. The government provide s support, which includes 
assisting startups in conducting innovation activities and introducing and applying digital tools. 
Additionally, it has established the digiBlock C Digital Innovation Base, creating a digital 
industry development environment based  on the concepts of cluster integration and industrial 
crossover. The Digital Innovation Base fosters collaboration opportunities and facilitates 
exchanges between industry, technology, and talent, thus creating an international exchange 
platform. Furtherm ore, the TTA South was established with a focus on three industry verticals: 
Smart Tech, Precision Medicine, as well as Clean & Circular Tech.  
 
 
  WT/TPR/M/448/Add.1  
 
- 74 - 
 
  
 JAPAN  
WT/TPR/S/448 – WTO Secretariat Report  
 
3.  TRADE POLICIES AND PRACTICES BY MEASURE  
3.3  Measures affec ting production and trade  
3.3.1  Incentives  
 
Page51, Paragraph 3.76  
Question 1:   
Given Chinese  Taipei 's reliance on trade, and 98.9% of companies and 80% of workers work in SMEs 
which are predominantly in the services sector, that would seem to indicate that trade is dominated 
by Large Chinese  Taipei  corporations. What is the government's policy to get SM Es in the global 
value chain so as allow SMEs to benefit from international trade.  
 
Answer : 
We have taken the following measures to promote the development of SMEs in the 
international market:  
 
1. Market expansion: We assist SMEs to develop digital innovation  capabilities and develop 
precise marketing practices through digital technology in response to the different market 
needs of our major trading partners, such as Europe, America, and Japan, as well as new 
southbound countries and emerging markets. We have commissioned professional 
organizations to plan more than 200 marketing activities annually to assist SMEs expand their 
overseas markets, including inviting buyers to attend exhibitions, organizing overseas 
exhibition teams and sales expansion teams, provi ding customized assistance for international 
market development, and utilizing the website for digital marketing, among other strategies. 
By leveraging multiple channels, we support small and medium -sized enterprises explore 
international markets, thereby driving the growth of domestic industries and exports.  
 
2. Approach of international entrepreneurship clusters: The entrepreneurial policy adopts 
an approach of international entrepreneurship clusters to provide international resources, 
including exhibitions,  boot camp training, and business matching for startups. By leveraging 
large enterprises to call for solutions by startups and establish corporate accelerators, we aim 
to catalyze collaboration between enterprises and startups, accelerating startups' entry  into 
the industrial supply chain and helping startups expand into global markets.  
 
3. Promotion of bilateral cooperation: We promote SMEs mutual exchanges and 
cooperation through participating in APEC events as well as bilateral meetings to drive 
business op portunities for bilateral SMEs.  
 
3.  TRADE POLICIES AND PRACTICES BY MEASURE  
3.3  Measures affecting production and trade  
3.3.3  Sanitary and phytosanitary requirements  
 
Page 57, Paragraph 3.99  
The monitoring results based on the government guideline of ma ximum levels of radio -cesium in 
food show food safety in Japan for radionuclides. The items exceeding the levels are recalled and 
disposed of based on the Food Sanitation Act. Depending upon the prevalence of the incidence, the 
distribution is suspended fo r such items on an area basis, based on the Act on Special Measures 
Concerning Nuclear Emergency Preparedness. By this system, food exceeding the levels are neither 
distributed nor exported.  
 
Question 2:   
With the Article  5 of the SPS  Agreement in mind, pl ease kindly tell us about the scientific basis for 
the three measures below imposed by Chinese  Taipei for Japanese food.  
 
(1) An import ban on mushrooms, game meat and a wild plant Koshiabura from five Japanese 
prefectures  
(2) Requirements of radionuclide test reports as several items of Japanese food  
(3) Requirements of the place of origin certificate for food items (except for alcoholic beverages) 
from the entire Japan to confirm that the product is not shipped from the restricted WT/TPR/M/448/Add.1  
 
- 75 - 
 
 
  
 prefectures: wi thout such certificates, Chinese  Taipei should be able to check the origin of 
the products from phytosanitary/animal health certificates, trade documents such as 
invoices, packing lists, boxes, and products labels.  
(4) Chinese  Taipei has been guiding import re jection against importers for food detected under 
compliance levels of radionuclides.  
 
Japan would like to know the Chinese  Taipei's point of view on the fourth measure above whether it 
has consistency with Articles 2.3. of the SPS  Agreement.  
 
Answer :  
1. We implement import control measures based on scientific evidence and the need to 
safeguard people's health, food safety and peace of mind. Imports of food products are 
subject to inspection based on sanitation standards. They could be imported when 
complian ce with those standards have been confirmed.  
2. Japan's Ministry of Health, Labour and Welfare published information regarding 
radioactive tests on some types of food. Those tests still showed that some koshiabura, 
mushrooms and wild meats do not comply with standards. Import control measures do 
not hav e any arbitrary discrimination against Japanese foods.  
3. Animal or plant health certificates or other officially issued certificates may be used as 
certificates of country of origin when information about the country of origin is included.  
 
Page 57, Paragrap h 3.99  
Question 3:   
With regard to exports of Japanese beef to Chinese  Taipei, we requested the removal of age 
restrictions.  
Based on the discussions between the authorities for a long time and the multi -platform information 
to date, we understand that at this point, the Technical Committee has given its approval and that 
the next step in the process is risk communication.  
Please clarify the specific process and assumable timeline going forward.  
 
Answer :  
This case is under discussion among relevant ministr ies. The result will be transmitted to Japan 
as soon as possible.  
 
3.  TRADE POLICIES AND PRACTICES BY MEASURE  
3.3  Measures affecting production and trade  
3.3.7  Intellectual property rights  
3.3.7.1 Copyright and related rights  
 
Page 73, Paragraph 3.152  
Question 4:   
According to the Report by Secretariat, Chinese  Taipei made several amendments to the Copyright 
Act in order to impose civil and criminal liability on providers of computer software enabling access 
to copyright infringing websi tes. Japan would like to know the legal remedies available for right 
holders whether, under the laws and regulations of Chinese  Taipei, copyright holders may request 
mediators, such as internet service providers, to disclose information regarding an infrin ger who 
provides illegal content, and to delete such content. If so, we Japan would like to request 
Chinese  Taipei to provide the details of its laws and regulations.  
 
Answer :  
To encourage collaboration between Internet Service Providers (ISPs) and rights  holders in 
the fight against piracy, and after taking into account Section  512 of the Digital Millennium 
Copyright Act of the US, we introduced "ISP safe harbor" provisions into Chapter VI -
1(Article  90-4 to Article  90-12) of the Copyright Act in 2009. The se provisions encourage ISPs 
to establish a "notice and takedown" mechanism, wherein copyright owners can request ISPs 
to remove infringing content. However, they cannot request ISPs to disclose information about 
the infringers responsible for the illegal content; such information must be obtained through 
judicial procedures.  
 WT/TPR/M/448/Add.1  
 
- 76 - 
 
  
 3.  TRADE POLICIES AND PRACTICES BY MEASURE  
3.3  Measures affecting production and trade  
3.3.7  Intellectual property rights  
3.3.7.8 Enforcement  
Page 76, Paragraph 3.172  
 
Question 5:   
According to the Report by Secretariat, Japan understands that customs authorities of Chinese  Taipei 
have ex officio  enforcement authority over suspect imported and exported goods. In addition to such 
goods, Japan would like to know whether the customs au thorities have ex officio  enforcement 
authority over suspect goods in transit.  
 
Answer :  
Article  9 of the Customs Anti -smuggling Act states, "For the necessity of suppressing 
smuggling, Customs may inspect imported cargoes, exported cargoes, through cargoe s, 
transit cargoes, bonded cargoes, parcels, baggages, means of transport, warehouses or other 
places of storage, and the persons concerned at the scene ". We have ex officio  enforcement 
authority over suspected goods in transit.  
 
Other questions  
 
Question 6:  
Please kindly provide us with the Chinese  Taipei's views on the two points below for product labels 
that require a description of Japanese prefecture only for Japanese food.  
(1) Consistency with Article  2.1 of the TBT  Agreement, which stipulates MFN treatment and 
National treatment with respect to "technical regulations".  
(2) Consistency with MFN treatment prescribed in Article  I :1 of GATT  1994.  
 
Answer :  
Regarding food safety and health management, we adhere to the WTO agreements and 
implement reasonabl e food safety regulations. The reasonableness lies in complying with the 
substantive and procedural requirements of scientific principles, necessity principle, and 
transparency.  
 
Question 7:   
Japan side has submitted applications and requested establishing  maximum residue limits (MRLs) of 
pesticides used for fruits and vegetables, especially Chlorfenapyr and Flonicamid, which are 
applicable to strawberries.  
In our understanding based on the news report, after the approval of the competent authority in 
this spring, the next step related to these 2 pesticides for strawberries is the risk communication 
process.  
We appreciate if you could let us know both the whole process and the following timeline (after the 
applications) for establishing MRLs of pesticides.  
 
Answer :  
The processing time required for issuing import tolerances (ITs) depends on the number of 
applications filed for review during the same period and on the completeness of the 
information submitted. The Food and Drug Administration (FDA) reviews all the appl ications 
in order of submission. The applications for ITs for Chlorfenapyr and Flonicamid on 
strawberries are presently being reviewed.  
  WT/TPR/M/448/Add.1  
 
- 77 - 
 
 
  
 MALAYSIA  
GOVERNMENT REPORT (G448)  
 
Page 3  
1.      Introduction  
 
1.4. The Separate Customs Territory of Taiwan, Penghu,  Kinmen and Matsu recognizes climate 
change as a critical policy issue. Consequently, comprehensive policies addressing climate change 
were formulated during the review period with an aim to reach the target of net -zero emissions by 
2050. It also actively engages in dialogues with other Members on environmental sustainability 
issues in international organizations such as the World Trade Organization (WTO) and the Asia -
Pacific Economic Cooperation (APEC).  
 
Question :  
 
1. Please elaborate the measure that the Separate Customs Territory of Taiwan, Penghu, Kinmen 
and Matsu is taking to address the challenges posed by climate change and other environmental 
issues?  
 
Answer:  In response to the global trend towards achieving net -zero emissions, the Climate 
Change  Response Act was amended in February  2023 to incorporate the 2050 net -zero 
emissions target into the law so as to implement the net -zero transformation target through 
practical actions.  
 
Regarding other environmental issues, the Environmental Protection A dministration was 
upgraded to the Ministry of Environment in August  2023. Comprehensive regulations and 
policies have been developed to reduce air pollutants, protect water quality, strengthen waste 
management, and respond to other environmental challenges . 
 
Page 6  
2.2   Trends in Foreign Trade  
 
2.6.  In 2020, the services trade was impacted by the COVID -19 pandemic, leading to a decrease in 
volume. Border control measures greatly hindered trade in travel services. Nonetheless, as the 
pandemic was gradually brought under control, a subsequent rebound in services trade was 
observed in the years 2021 and 2022. Indeed, services exports exhibited a more rapid recovery 
compared to imports, primarily attributed to increased international freight rates and  the resilient 
adaptability of the domestic maritime and air freight industries. Additionally, the transition from a 
services trade deficit to a surplus can also be partially attributed to a continuously narrowing deficit 
in travel services trade since 202 0, owing to a substantial decline in expenditure on travel services.  
 
Question:  
 
2. Is there any policy or incentive introduced by the Government for the services sector players, 
in addressing the services trade deficit?  
 
Answer:  From 2020 to 2021, our curr ent account surplus increased mainly because of a 
larger goods trade surplus and services trade turning to a surplus amid the COVID -19 
pandemic.  
1. The goods trade surplus widened because the COVID -19 pandemic created buoyant demand 
for remote working and learning, leading to a rise in exports of our electronic products as 
well as information and communication products.  
2. With the impact of the COVID -19 pandemic, our services trade turned from a deficit to a 
surplus owing to the following reasons.  
(1) The COVID -19 pandemic induced global supply chain bottlenecks from 2020 onwards 
and global freight rates thus trended up significantly, resulting in a substantial increase 
in international freight proceeds received by our transport operators.  WT/TPR/M/448/Add.1  
 
- 78 - 
 
  
 (2) Of the various components of our services trade, travel recorded the largest deficit 
from 2017 to 2019. However, from 2020 onwards, as the COVID -19 border control 
measures across the world led the number of our outbound travelers to shrink, the 
deficit  on the travel account narrowed considerably.  
 
Page 8  
3.2.2  Investment Promotion Policy  
 
3.11. To foster an efficient and supportive investment environment, the Separate Customs Territory 
of Taiwan, Penghu, Kinmen and Matsu has continued to streamline registration requirements for 
foreign companies, enabling companies to fulfil documentation require ments after registering their 
branch or representative offices. Concurrently, the approval process for inbound investment has also 
been simplified, leading to reduced administrative costs for investors.  
 
3.12. The Separate Customs Territory of Taiwan, Pen ghu, Kinmen and Matsu has strategically 
focused on attracting inbound investment by positioning itself as a global supply chain hub and 
enhancing industrial development. A comprehensive set of investment promotion policies has been 
implemented, including f avourable land rental rates, project loans, and an integrated single -window 
service platform to facilitate efficient and secure investment processes for interested enterprises. 
Between 2019 and 2022, the total inbound investment exceeded USD  62 billion , creating over 
140,000 job opportunities.  
 
Question:  
 
3. What specific measures and policies have been implemented by the Separate Customs Territory 
of Taiwan, Penghu, Kinmen and Matsu to streamline registration requirements for foreign 
companies and simplify the approval process for inbound investment?  
 
Answer:  We have taken the following measures to streamline procedures for foreign 
investment:  
1. Measures to encourage the establishment of foreign branches and representative offices 
include:  
(1) Simplifying document requirements: In principle, foreign documents do not require 
translations, notarization, or certification, and photocopies are acceptable.  
(2) Photocopies of the ownership document or the letter consent of the owner of the 
building can be submitted after the approval of the office 's registration.  
2. We simplified the approval process for inbound foreign investments, such as amending 
the application forms for foreign investors increasing investments, and the required 
document s and explanatory notes. We also encouraged the use of online application 
systems to lower administrative costs.  
 
4. How have these changes reduced administrative costs for investors?  
 
Answer:  
1. Streamlining document requirements reduces translation costs, notary or certification 
expenses, and simplifies the preparation of documents since copies are generally easier 
to obtain. This contributes to lowering the cost of document preparation.  
2. Foreign investors can reduce the time and cost of establishment by submitting building 
owner consent and property ownership documents after registration.  
3. Transformation of representative office into branch and retaining the original unified 
business registration number simplifies the registration process and administra tive 
burden, effectively lowering investment costs.  
4. Simplifying and paperwork and providing the use of online application systems during the 
approval process for inbound foreign investments, shortening the time needed to 
complete the required procedures . 
 
5. How has the territory strategically positioned itself as a global supply chain hub to attract 
inbound investment?  
 
Answer:  We have comprehensive industrial supply chains with advantages in the 
semiconductor industry. Accordingly, when major internationa l manufacturers consider 
decentralizing supply chains, we emerge as the most resilient, efficient, and reliable supply WT/TPR/M/448/Add.1  
 
- 79 - 
 
 
  
 chain partner. We continue to take stock of business opportunities and related supply chain 
gaps arising from emerging technologies, net -zero transformation, and other trends. 
Additionally, we encourage foreign companies to leverage our leading advantages in ICT and 
semiconductors, fostering opportunities for investment and collaboration with local partners.  
 
6. What future plans or strategies  are in place to further promote and facilitate investment in the 
territory?  
 
Answer:  We offer single -window services with a full range of customized assistance to 
investors throughout the investment process, including investment evaluation, application, 
and operation. Each investment project will be assigned a dedicated project manager for 
assistance. We also use an inter -ministerial coordination mechanism to accelerate the 
implementation of investment projects. In addition, we take stock of industry gaps and identify 
business opportunities arising from the emerging technologies and green transition trends, 
then cooperate with our overseas units to organize investment briefings, interviews with 
potential manufacturers, and industrial interactive workshops t o match business opportunities 
and promote bilateral investment.  
 
Building on the foundations of promoting the 5+2 Industry Innovation Plan, we are focusing 
on the Six Core Strategic Industries (including information and digital industries, cybersecurity 
industry, precision health industry, green and renewable energy ind ustry, defense and 
strategic industries, and strategic stockpile industries) and 2050 net -zero transition objective. 
By moving early with preparations, we will try to gain first -mover advantage to capitalize on 
the opportunities created by the reorganizati on of global supply chains.  
 
7. How does the integrated single -window service platform help businesses with their investments, 
and who oversees its operations and the parties involved?  
 
Answer:  InvesTaiwan , the single window for comprehensive investment services, is 
comprised jointly of the Department of Investment Promotion, the Department of Investment 
Review, and the Investment Service Center of the Ministry of Economic Affairs. It offers 
services includ ing regulatory consultation, recruitment consultation, and assistance in 
searching for land, factory, or office locations, while accelerating the administrative 
procedures for investment projects to ensure efficient and smooth investment and operations 
for foreign investors.  
 
Page 8 – 9 
3.2.2  Investment Promotion Policy  
 
3.13. On the other hand, the government has intensified its efforts to attract investment from 
multinational corporations, with a focus on high -tech industries such as critical materials an d 
equipment for the semiconductor sector, as well as renewable energy. Throughout the review period, 
several corporations from the United  States , the European  Union , as well as Asia, either made new 
investments or expanded their existing investments in tho se areas.  
 
3.14. Moreover, the government has established a talent recruitment platform to assist investors in 
recruiting foreign talent and enhancing collaboration with universities to facilitate talent exchanges.  
 
Question :  
 
8. What are the specific efforts and incentive schemes provided by the  Separate Customs Territory 
of Taiwan, Penghu, Kinmen and Matsu to attract investment from renewable energy sector?  
 
Answer:  
1. We provide tax incentives and financial support for R&D expe nses and promote the Green 
Finance Action Plan as a support measure to guide funds to renewable energy industries, 
green industries, and companies and projects with sustainable concepts in order to attract 
foreign investment in the field of renewable energ y. 
2. In addition, through the renewable energy feed -in tariff (FiT) system, we annually review 
and set reasonable FiT  rates for various types of renewable energy, sets reasonable 
investment incentives through the Weighted Average Cost of Capital (WACC) parameter, WT/TPR/M/448/Add.1  
 
- 80 - 
 
  
 and provide a 20 -year guaranteed power purchase agreement to encourage investors to 
invest in the development  of renewable energy.  
 
9. Appreciate the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu to elaborate 
more regarding the talent recruitment platform to facilitate investors in recruiting foreign talent.  
 
Answer:  We set up an online job -matching platform, Contact TAIWAN 
(https://contacttaiwan.tw/MainOne/Home.aspx), for our companies and international 
professionals. It provides online job -matching services, personalized consulting, as well as 
information relevant t o our international talent recruitment policies. Meanwhile, we organize 
domestic and international talent recruitment events, leveraging diverse channels to assist 
our companies in recruiting international professionals.  
 
Page 9  
3.3.1  Industrial Innovatio n Policies  
 
3.16. To accelerate industry transformation and development, the Separate Customs Territory of 
Taiwan, Penghu, Kinmen and Matsu is dedicated to building a new economic model that strives for 
sustainable development around its core principles o f innovation, strong employment, and equitable 
distribution. The three major strategies – working with local industries, supporting industries with 
domestic demand, and entering international markets – will stimulate industry innovation and 
vitality. The 5 +2 Industrial Innovation Plan was introduced in 2016 and covers intelligent machinery, 
the Asia Silicon Valley, green energy, biomedicine, defence and aerospace, new agriculture, and the 
circular economy. The Plan is instrumental in driving growth in the n ext-generation industries and 
injecting new momentum for economic growth.  
 
3.3.2  Achievements of Industrial Innovation Policies  
 
3.18. The 5+2 Industrial Innovation Plan has so far made significant achievements. The promotion 
of the Asia -Silicon Valley P lan has contributed to the growth of the Internet of Things (IoT) industry. 
The IoT industry's output value was around TWD  1 trillion  in 2018 2 and doubled by 2022, with a 
global market share of 4.83%. The machinery industry and the biotechnology industry have both 
surpassed a market value of TWD  1 trillion . In the area of green energy technologies, investment in 
offshore wind power and solar power has also reached TWD  1 trillion .  
 
3.19. In terms of new agriculture and the circular economy, as of the end of 2022, investment in 
smart agriculture exceeded TWD  2 billion . The aim is to continue developing innovative, energy -
efficient, and sustainable agriculture practices that enhance the value of resource recycling. The 
government has also facilitated all iances between industry sectors and public associations, 
committing to collectively improve resource utilization efficiency among businesses. As of the end of 
2022, the recycling rate of industrial waste reached 81.4%, and the recycling industry contribute d 
more than TWD  77 billion  in value.  
 
Question:  
 
10. How does the Separate Customs Territory plan to ensure the long -term sustainability of the 
achievements made under the 5+2 Industrial Innovation Plan?  
 
Answer:  When initiating core strategic industries, the government considers the industrial 
development niches and international trends to ensure that the industrial plan capitalizes on 
our advantages and keeps pace with the times to achieve long -term goals.  
 
For example, the 5+2 Industrial Innovation Policy was proposed in 2016 and has laid the 
foundation for the development of industries in the digital era. In 2020, the government 
continued to propose Six Core Strategic Industries, and on the basis of the 5+2 in dustrial 
innovation, it fosters cross -sector integration and advancement among industries to cope with 
such impacts as the C OVID -19 pandemic and geopolitical conflicts in recent years. It also 
assist us in grasping further opportunities for global supply c hain restructuring.  
 
11. How to sustain the overall sustainability of innovation ecosystem and is there any significant 
international presence on the 5+2 Industrial Innovation Plan?  
 WT/TPR/M/448/Add.1  
 
- 81 - 
 
 
  
 Answer:  Since the initiation of the Asia -Silicon Valley Project of the 5+2 i ndustry Innovation 
Plan in 2016, our start -up ecosystem has thrived with regard to funding, markets, talents, 
and regulations. The number of startups has grown from 2,380 to over 7,400, while the annual 
investment in start -ups has increased from USD  840 million in 2015 to USD  2.22 billion  in 
2022.  
 
By adopting the approach of international entrepreneurship clusters, we expect to attract more 
international resources. We supported the establishment of the Linkou New Innovation Park 
which links the resources a nd expertise required for industrial development, market 
promotion, innovation and entrepreneurship.  
 
We also provide guidance to help industries develop towards innovation and promote cross -
domain cooperation. Furthermore, we have attracted investment fr om multinational 
corporations, internationally renowned accelerators and venture capital firms. We have also 
strengthened our international connections and overseas innovation sources, thus increasing 
our capacity for research and development, and industri al innovation.  
 
Furthermore, in alignment with our New Southbound Policy, we have established 
communication channels with Asian partner countries to jointly promote the development of 
innovative solutions in areas such as smart cities and AI.  
 
12. What is the status of the Asia Silicon Valley?  
 
Answer:  
1. Facilitating the continuous growth of the output value of the IoT industry: The value of 
the IoT industry exceeded TWD  one trillion  in 2018 and crossed the two  trillion  mark in 
2022, thereby achieving a globa l market share of 4.83%.  
2. Attracting international digital giants to establish R&D or innovation centers and 
strengthening domestic innovation capacity.  
3. Developing 263 smart city and rural applications, while facilitating the successful export 
of 93 A IoT solutions overseas and cultivating 3 international -level system integration 
companies.  
4. Establishing the first O -RAN Alliance certified Open Testing and Integration Centre 
(OTIC) Lab in Asia in 2021 and constructing a reliable verification environmen t for 5G 
Open RAN.  
5. The number of start -ups grew from 2,380 in 2015 to over 7,400. The annual investment 
in start -ups increased from USD  840 million  in 2015 to USD  2.22 billion  in 2022, 
resulting in the emergence of 4 unicorn companies.  
6. Promoting a TWD  5 billion  Business Angel Investment Program: From 2018 to now, 
investments amounting to TWD  3.311  billion  have been made in 241 start -ups, driving 
total investments to TWD  11.915  billion . 
 
13. Appreciate if the 5+2 Industrial Innovation Plan and the Asia -Silicon Valley Plan can be 
elaborated further. What are the types of activities that contributed to the growth of the IoT 
industry?  
 
Answer:  
1. Promoting local trials of 5G smart cities and rural areas to enhance growth in IoT  
application layers, developing specialized network solutions under the Open RAN 
architecture, and conducting field validations.  
2. Aligning with international 5G ORAN testing standards, increasing the international 
visibility of the IoT industry: Establis hing a 5G open network testing laboratory, 
integrating domestic and international entities in networking equipment, systems 
integration, and application services to validate the security and reliability of domestic 5G 
devices.  
 
14. Appreciate if the smart agri culture can be elaborated further. Are the investments in smart 
agriculture for R&D or commercial? What type of technology is developed for the smart 
agriculture industry?  
 WT/TPR/M/448/Add.1  
 
- 82 - 
 
  
 Answer:  
Smart agriculture can address labour shortages and enhance farming efficien cy. The Ministry 
of Agriculture continues to invest in related R&D programs. At present, in order to increase 
agricultural resilience and competitiveness, our applications of smart agriculture -related R&D 
include weather forecasting and monitoring, pest mo nitoring and control, data -driven 
agricultural management, and precision agricultural technology.  
 
Page 10  
3.4 Digital Economy  
 
3.20. In response to trends in digital and technological transformations, the Separate Customs 
Territory of Taiwan, Penghu, Ki nmen and Matsu launched the nine -year Digital Nation and Innovative 
Economic Development Plan (DIGI+) in 2017.  After four years of implementation, the DIGI+ was 
subsequently upgraded to Smart Taiwan 2030. The goal is to enhance the value of the digital 
economy, increase the adoption of digital services, and improve the coverage of high -speed 
broadband services. Through the integration of government resources and collective efforts from 
the private sector and industries, the government is creating an enviro nment that accelerates digital 
innovation and economic development.  
 
Question:  
 
15. What are the initiatives regarding e -government/ digital government aligned to the Smart 
Taiwan 2030?  
 
Answer:  
1. The government has promoted the Digital Nation and Innovative Economic Development 
Program (DIGI+) 2017 -2025 in 2017. After four years of imp lementation, the DIGI+ was 
subsequently upgraded to the Smart Taiwan 2030 to build a smart economy of 
innovation, inclusiveness, and sustainability. The goal is to enhance the value of the 
digital economy, increase the adoption of digital services, and imp rove the coverage of 
high-speed broadband services. Through the integration of government resources and 
collective efforts from the private sector and industries, the government is creating an 
environment that accelerates digital innovation and economic de velopment.  
2. In terms of specific measures and progress of the e -government plans, they include 
promoting relevant online services such as MyData services, providing 131 personalized 
data for users to download, 117 convenient in -person verification servi ces, such as 
applications for living allowances (marriage).  
 
16. Is there any particular area of focus with regard to e -government?  
 
Answer: Our smart government policy focuses on key areas, such as data governance, 
digitization, automation of services, and di gital resilience.  
 
Since 2017, the government has initiated a series of digital government programs with the 
goal of realizing a vision that embraces a digital future and creates an open, innovative smart 
government. These initiatives have three main objec tives: to accelerate data release and 
promote data reuse, to leverage public data to build a new vision of governance, and to 
combine technology to usher a new era of innovative services. The plan includes strategies 
such as establishing a government data open and reuse mechanism, creating an environment 
where data is easily accessible, establishing demand -oriented data analysis strategy, and 
enhancing the use of emerging technology for smart services. Through collaboration with 
various agencies, these prog rams are driving digital transformation, and achievements have 
been made at different stages.  
 
17. What is the contribution of the country's digital economy to the overall GDP?  
 WT/TPR/M/448/Add.1  
 
- 83 - 
 
 
  
 Answer:  
The contributions of the digital economy to the GDP are reflected in three  dimensions, 
including the demand for digital technology applications, the introduction and application of 
digital technologies, and the promotion of specific digital domestic businesses by digital 
technologies. Therefore, measurement of the digital econom y is mostly based on the existing 
industrial classification to estimate the contributions of industrial sectors closely related to the 
digital economy vis -à-vis the GDP. These sectors include manufacturing industries related to 
digital technology, such as electronic parts and components manufacturing, computers, 
telecommunications, and e -commerce. Our digital economy is estimated to reach 
TWD 7.4 trillion  (approx. USD  246.67  billion ) in 2022, ahead of the goal of TWD  6.5 trillion  
(approx.  USD 216.67  billion ) by 2025.  
 
Page 10  
3.5.1   Responding to Climate Change  
 
3.23. The Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu announced in 
March  2022 the Pathway to Net -Zero Emissions in 2050, and in December  2022 the 12 Key 
Strategies, and then promulgated the Climate Change Response Act in February  2023. This Act 
includes the 2050 net zero emission target, an equitable transition, plus a chapter on climate change 
adaptation.  
 
Question:  
 
18. What are the core elements of the Se parate Customs Territory of Taiwan, Penghu, Kinmen and 
Matsu 2050 net zero emission target in light of equitable transition as established in the Pathway 
to Net -Zero Emissions in 2050? And what are the levers and enablers?  
 
Answer:  In 2022, we announced t he Pathway to Net -Zero Emissions by 2050, which promotes 
12 key strategies including equitable transition. Guided by the core value of "Leaving No One 
Behind ", we have integrated public participation and established an equitable transition 
committee. Adhering to principles that respect human rights and dignified labor, we engage 
in consultations with all communities affected by the transition to net -zero emissio ns. This 
approach assists industries, regions, labor, consumers, and indigenous communities in 
achieving a stable transition. While advancing our society towards the 2050 net -zero 
transition, we ensure fairness, safeguard employment rights of affected work ers, mitigate 
additional living costs for the people, and facilitate a low -carbon transformation of domestic 
business models.  
 
19. Appreciate if you could share on climate change adaptation. Are there any new incentive 
schemes to be introduced?  
 
Answer:  To en hance our climate change adaptation capabilities, we have established the 
climate change adaptation promotion mechanism since 2010. We also approved the National 
Climate Change Adaptation Action Plan (2013 -2017), involving collaboration among various 
compe tent agencies to promote adaptation practices for climate change. Currently, we are 
implementing the third phase of the plan (2023 -2026), addressing areas such as critical 
infrastructure, water resource, land utilization, ocean, energy supply, biodiversity , health and 
capacity building. There are currently no new incentive measures in place.  
 
20. What are the foreseeable challenges for The Separate Customs Territory of Taiwan, Penghu, 
Kinmen and Matsu to address and overcome in order to fulfil the objectives?  
 
Answer:  To achieve the 2050 net -zero goal, the government must balance intergenerational 
equity and support vulnerable groups. Through cooperation between the central and local 
governments, as well as public -private partnerships, we invest in scientific a nd technological 
research and development. We actively promote equitable transition, green finance, climate 
adaptation capabilities, and protect the rights of indigenous communities. This is in pursuit of 
our vision to realize a "Net-Zero, Sustainable, and  Resilient Homeland ". 
 WT/TPR/M/448/Add.1  
 
- 84 - 
 
  
 21. Are there investment opportunities for foreigners during the energy transition period?  
 
Answer:  In response to our energy transition policy, it 's necessary to gradually strengthen 
the resilience of the power grid, deploy distributed  power sources (including various renewable 
energy sources) and power energy storage systems.  
 
3.24. The government is reducing its dependence on imported energy by expanding the installation 
of renewable energy sources. The goal is to reduce energy import dependency to below 50% by 
2050. By leveraging ICT advantages, the aim is to align industries with the global supply chain and 
green initiatives, thereby establishing low -carbon business models and green supply chains. In 
addition, through public dialogue, efforts are being made to enhance awareness of climate change 
and promote the adoption of low -carbon lifestyles. Activities to communicate with the public are 
being conducted to discuss the potential impacts of efforts toward net -zero emissions and the 
development of relevant supportive measures. The aim is to ensure that climate transition aligns  
with the principles of social equity.  
 
Question:  
 
22. Based on the report from the Government, we gather that The Separate Customs Territory of 
Taiwan, Penghu, Kinmen and Matsu has been energy import dependent. What is the current 
rate of energy import in percentages and how do you plan to draw down by 2030, 2040 and 
2050?  
 
Answer:  About 97.3% of our energy is imported. In the future, we aim to increase the 
proportion of self -produced energy by expanding renewable energy installations. The 
proportion of renewable energy power generation is expected to increas e from 4.8% in 2016 
to 27%~30% in 2030, and ultimately reach 60~70% in 2050.  
 
23. From the Government's report, the decarbonisation initiatives are described. What will be the 
decarbonisation targets for each power and non -power segment by 2050 as compared to 2022?  
 
Answer:  We already amended the Climate Change Response Act in February  2023 to legally 
incorporate the 2050 net -zero emissions target. This amendment demonstrates our 
commitment to translating the net -zero transition goal into concrete action, with a plan to 
achieve carbon -free electricity by 2050.  
 
24. What is the renewable energy (RE) installed capacity target for the Separate Customs Territory 
of Taiwan, Penghu, Kinmen and Matsu by 2030, 2040 and 2050, respectively?  
 
Answer:  We have set the goal to achieve a total renewable energy installation capacity of 29 
GW by 2025. In addition, we have set long -term targets for relatively mature technologies as 
follows:  
              Target Year  
(GW)  2016 2025 2030 2050 
Solar PV  2.0 20.0 31.0 40~80  
Offshore -Wind Power  0.8 5.6 13.1 40~55  
 
25. Does the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu have specific plan 
to phase down and eventually phase out coal -fired power plants by 2050? Would natural gas 
uptake be increased as fuel for en ergy transition?  
 
Answer:  We do not plan to expand any new coal -fired power units before 2025. Natural gas 
plays a crucial role as a transitional energy source in our Pathway of 2050 Net -zero Emissions. 
In the short - and medium - term, the goal is to enhance gas -fired power generation to replace 
coal. In the long -term, we will import carbon -neutral natural gas or install Carbon Capture, 
Utilization, and Storage (CCUS) in thermal power plants to archive the goal of net -zero 
emissions.  
 
26. What is the curre nt perception on nuclear energy? Would the Separate Customs Territory of 
Taiwan, Penghu, Kinmen and Matsu consider small modular reactor (SMR) as a feasible nuclear 
technology?  WT/TPR/M/448/Add.1  
 
- 85 - 
 
 
  
 Answer:  Our energy transition policy allows existing nuclear power reactors to  operate until 
their licenses expire. We currently have no plan to install new reactors. Small modular nuclear 
reactor technology is in the pre -commercial stage and with high uncertainty. We will continue 
to monitor its development of technology, security,  and regulatory issues. The stock of nuclear 
fuels is sufficient, so we will not import any in the future.  
 
27. We appreciate if you could describe in more details relevant supportive measures in achieving 
net-zero emissions by 2050.  
 
Answer:  
1. In response to the global trend towards achieving net -zero emissions and the increasing 
pressure to reduce carbon emissions in the supply chains, we announced the Pathway to 
Net-Zero Emissions by 2050 in 2022. The pathway is based on the four transition 
strategies on energy, industry, life, and society and the two governance foundations of 
technology R&D and climate legislation, and supplemented by 12 key strategies.  
2. The 12 key strategies, including wind/solar PV, hydrogen, innovative energy, power 
systems and ener gy storage, energy saving, carbon capture, utilization and storage 
(CCUS), electric and carbon -free vehicles, resource recycling and zero waste, carbon 
sinks, green lifestyle, green finance, and equitable transition to drive initiatives related 
to the net -zero transformation.  
3. In addition, the Climate Change Response Act was amended in February  2023 to 
incorporate the 2050 net -zero emissions target into the law so as to implement the net -
zero transformation target through practical actions.  
 
3.25. To enc ourage the prioritization of green sustainability among businesses, investors, and 
consumers, and to promote support from the financial sector for green energy development, the 
Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu has been underta king green 
finance initiatives since 2017. A series of action plans have been introduced since then. On 
September  2022, the Green Finance Action Plan 3.0 was released to enhance the quality and content 
of ESG information disclosures, strengthen climate ris k management of financial institutions, 
promote GHG emissions inventory disclosures, and establish a sustainable taxonomy.  
 
 
Question:  
 
28. What are the ESG -compliant achievements, in terms of percentage, among leading private 
sector companies? Do you have ESG indices in specific subcategories?  
 
Answer:  
To promote the development of ESG products and channel funds into sustainability fields, 
Taiwan Index Plus (TIP) Corporation has released several ESG -themed indices. For more 
information, please refer to the webpage (www.taiwanindex.com.tw).  
 
3.26. A new plan to improve the overall competitiveness of SMEs was also adopted in October  2022 
to assist SMEs embrace new international opportunities in net -zero emissions. Actions have been 
taken to enhance carbon reduction capabilities, foster relevant talent, support the low -carbon 
transformation of the manufacturing and service industries, gu ide export -oriented SMEs to comply 
with international carbon footprint verification standards, expand domestic capabilities to verify 
carbon emissions, and provide support for low -carbon measures such as green and sustainable 
preferential loans.  
 
Question :  
 
29. What sort of incentives are given to SMEs to decarbonise? Are tax rebates introduced for SMEs 
to enhance carbon reduction?  
 
Answer:  We assist small and medium -sized enterprises (SMEs) in their transition towards 
achieving the net -zero goal through spec ific approaches, such as carbon reduction knowledge 
development, digital tool applications coaching and supply chain linkage counselling. These 
methods aim to enhance the adaptability and competitiveness of SMEs in the face of green 
transition. There is no  tax rebates.  WT/TPR/M/448/Add.1  
 
- 86 - 
 
  
 Page 10  
3.5.1  Responding to Climate Change  
 
3.23. The Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu announced in 
March  2022 the Pathway to Net -Zero Emissions in 2050, and in December  2022 the 12 Key 
Strategies, and then promulgated the Climate Change Response Act in February  2023. This Act 
includes the 2050 net zero emission target, an equitable transition, plus a chapter on climate change 
adaptation.  
 
3.24. The government is reducing its dependence on imported energy by  expanding the installation 
of renewable energy sources. The goal is to reduce energy import dependency to below 50% by 
2050. By leveraging ICT advantages, the aim is to align industries with the global supply chain and 
green initiatives, thereby establish ing low -carbon business models and green supply chains. In 
addition, through public dialogue, efforts are being made to enhance awareness of climate change 
and promote the adoption of low -carbon lifestyles. Activities to communicate with the public are 
being conducted to discuss the potential impacts of efforts toward net -zero emissions and the 
development of relevant supportive measures. The aim is to ensure that climate transition aligns 
with the principles of social equity.  
 
3.25. To encourage the prior itization of green sustainability among businesses, investors, and 
consumers, and to promote support from the financial sector for green energy development, the 
Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu has been undertaking green 
finance initiatives since 2017. A series of action plans have been introduced since then. On 
September  2022, the Green Finance Action Plan 3.0 was released to enhance the quality and content 
of ESG information disclosures, strengthen climate risk management of financial institutions, 
promote GHG emissions inventory disclosures, and establish a sustainable taxonomy.  
 
3.26. A new plan to improve the overall competitiveness of SMEs was also adopted in October  2022 
to assist SMEs embrace new international opportuni ties in net -zero emissions. Actions have been 
taken to enhance carbon reduction capabilities, foster relevant talent, support the low -carbon 
transformation of the manufacturing and service industries, guide export -oriented SMEs to comply 
with international  carbon footprint verification standards, expand domestic capabilities to verify 
carbon emissions, and provide support for low -carbon measures such as green and sustainable 
preferential loans.  
 
Question:  
 
30. What are the key components of the Climate Change  Response Act introduced by the Separate 
Customs Territory of Taiwan, Penghu, Kinmen and Matsu in February  2023? 
 
Answer:  In February  2023, amendments were made to the Climate Change Adaptation Act, 
incorporating the 2050 net -zero emissions target into law to implement the goal of net -zero 
emissions through concrete actions.  
 
Some key components of the legislation include the inclusion of  Net-zero Emission by 2050 
target with clearly defined responsibilities and responsible authorities, the addition of an 
equitable transformation involving all parties, specific uses for carbon fees with diverse 
incentives in place, the improvement of emiss ions control and incentive mechanism to foster 
emissions reduction, and the addition of a climate change adaptation chapter.  
 
The Act serves the following purposes: building a more resilient legal foundation for climate 
governance, providing a response to  address global climate change, outlining climate change 
adaptation strategies, reducing and managing greenhouse gas emissions, and implementing 
generational justice, environmental justice and equitable transition. As such, the Act enables 
us to fulfil our  common responsibility to protect the global environment and ensure sustainable 
development.  
 
31. How is the government planning to decrease its reliance on imported energy to less than 50% 
by 2050? How does ICT play a role in this effort?  
 
Answer:  To achieve net-zero emissions and reduce the dependence on imported energy to 
less than 50% by 2050, we announced the roadmap for 2050 net -zero pathway in March  2022. WT/TPR/M/448/Add.1  
 
- 87 - 
 
 
  
 We aim to have 60 -70% of its power generated by renewable energy by 2050. Besides solar 
and offshore  wind power, the development will expand to advanced renewable energy options, 
such as geothermal and ocean energy.  
 
To cope with the increase of intermittent power generated from renewable energy and to 
improve the resilience of the power system, we will also leverage ICT and emerging power 
technologies to establish a smart grid system for more precision on predicting power supply 
and demand, as well as dissemination.  
 
32. What measures and support mechanisms are used to improve the overall competitiveness of 
SMEs in the context of net -zero emissions and international opportunities?  
 
Answer:  We assist SMEs in their transition towards achieving the net -zero goal through 
specific approaches, such as carbon reduction knowledge development, digital tool 
application s coaching and supply chain linkage counselling. These methods aim to enhance 
the adaptability and competitiveness of SMEs during green transition. The related details are 
outlined below:  
1. Developing Carbon Reduction Knowledge:  
We conduct online or in -person courses and arrange corporate field trips, seminars, and 
other events to assist SMEs develop knowledge about carbon reduction.  
2. Guidance on Digital Tool Applications:  
We launch the online service Greenhouse Gas (GHG) Emissions Calculator for SMEs, a ssisting 
them in understanding their preliminary carbon emissions.  
3. Counselling on Supply Chain Linkages:  
We have prioritized the counselling of SMEs that are impacted by the Carbon Border 
Adjustment Mechanism (CBAM) and supply chain requirements. To achieve the goal, we 
collaborate with upstream and downstream supply chains of SMEs. The counselling 
services include enhancing energy efficiency, improving processes, assessing carbon 
footprints, and implementing circular reuse practices.  
 
33. What types of green and sustainable preferential loans are being provided to support low -carbon 
measures?  
 
Answer:  To promote the financing of the Six Core Strategic Industries, the Financial 
Supervisory Commission introduced the Program to Encourage Len ding by Domestic Banks to 
Enterprises in Six Core Strategic Industries under the precondition that domestic banks 
conduct proper risk management.  
 
Page 11  
3.5.2  Inclusiveness: SMEs, Women, Labor, and Indigenous Peoples  
 
3.29. The government values the de velopment of SMEs, and aims to enhance their competitiveness, 
foster new opportunities, and accelerate industry transitions and development to address the 
challenges posed by the digital economy, sustainable development, local innovation, and global 
challe nges in the post -pandemic era. By helping SMEs flourish, grow, and conduct international 
exchanges, new opportunities for product marketing are made available, creating greater 
momentum for economic growth.  
 
Question:  
 
34. What are the government's efforts in helping SMEs adopt digital tools or technologies in their 
business?  
 
Answer:  We are proactively responding to the trend of global digital transformation, focusing 
on an enterprise with fewer than 9 employees and utilizes digital assessments to e valuate its 
digital capabilities. Subsequently, we offer tailored guidance and assist in selecting appropriate 
cloud solutions. Through hands -on training, these enterprises are empowered to 
independently utilize cloud solutions, and they are connected with  existing online platforms 
for practical application. By leveraging data feedback and analysis, we aim to precisely 
understand market demands that enable MSMEs to utilize digital tools for service innovation, 
enhance operational efficiency, and create new business opportunities.  WT/TPR/M/448/Add.1  
 
- 88 - 
 
  
 Page 11  
3.5 Inclusiveness: SMEs, Women, Labour and Indigenous People  
Women  
 
3.30. In the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu, there are about 
600,000 women -owned SMEs, representing more than 37% of all SMEs. To enhance 
competitiveness, the government has been providing credit guarantee measures and strengthening 
entrepreneurial development support systems. Since the Women Entrepreneurship Program began 
in 2013, it has supported a total of more than 10,00 0 female entrepreneurs to start new businesses. 
Due to recent developments in the digital economy, the program has also been providing assistance 
and support to female entrepreneurs in enhancing their digital skills and offering courses on utilizing 
digita l marketing tools.  
 
3.31. Since women make significant contributions to driving economic growth, the Separate Customs 
Territory of Taiwan, Penghu, Kinmen and Matsu has been actively implementing policies aimed at 
promoting gender equality and removing gend er barriers in the workplace. To encourage greater 
female participation in economic activities, a range of measures have been implemented to create a 
supportive work environment. These measures include the establishment of childcare facilities, 
relaxation of rules to allow both parents to take unpaid parental leave simultaneously, as well as 
implementation of childcare subsidies and flexible working hours.  
 
Question:  
 
35. Could the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu provide more 
details on the credit guarantee measures mentioned in the statement and how they have 
benefited women -owned SMEs?  
 
Answer:  
1. The objective of the Small and Medium Enterprise Credit Guarantee Fund (TSMEG) is to 
provide credit guarantees to those small and  medium enterprises in normal operation but 
short of collateral for external financing.  
 
2. We use the TSMEG to provide the Phoenix Micro Start -up Loan credit guarantee.  
Owners of MSMEs who meet the following requirements are eligible to apply:  
(1)  Age: Females aged 18 -65. 
(2)  Establishment registration: Business/company registration or taxation registration 
within 5 years.  
(3)  Number of employees: The number of employees in the business is less than five 
(business owner excluded).  
(4)  Course certific ates: The applicant has been involved in entrepreneurial training 
programs sponsored by the government for 18 hours within 3 years.  
(5)  Normal operation: No overdue loans or dishonoured bills.  
 
3. Information on the Phoenix Micro Start -up Loan:  
The maxim um amount of the loan is TWD  2 million , with a low interest rate (according to the 
floating rate for 2 -year postal savings plus 0.575%, current rate at 2.17%), and the interest 
is free for the first 2 years; the term for maximum guarantee is 7 years. Moreo ver, the loan 
is guarantor -free, collateral -free, 95% credit guaranteed, and has a guarantee fee rate of 
0.375%.  
 
36. Could the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu elaborate further 
on what are the key policies and measures mentioned in the statement that have been 
implemented to promote gender barriers in the workplace?  
 
Answer:  The Gender Equality in Employment Act has been enacted to protect gender equality 
in right to work, implementing through the constitutional mandate of eliminating gender 
discrimination and promoting the spirit of substantial gender equality. The government  has 
regulated the prohibition of gender discrimination, prevention and redress of sexual 
harassment, and introduced measures to promote equality at work. During recruitment, 
screening, hiring, distribution, placement, performance appraisal, promotion, edu cation, 
training, various welfare measures, salary payments, retirement, severance, and dismissal of 
job seekers or employees, there shall be no differential treatment based on gender or sexual WT/TPR/M/448/Add.1  
 
- 89 - 
 
 
  
 orientation. In addition, employers shall promptly and effecti vely address sexual harassment 
in the workplace, and shall provide for menstrual leave, prenatal rest and recuperation, 
pregnancy check -up accompaniment and paternity leaves, leave for pregnancy check -ups, 
maternity leave, parental leave, breastfeeding (co ncentration) time, reduction or adjustment 
of working hours, and family care leave. Employers are encouraged to provide nursing rooms 
and childcare facilities to create a childcare -friendly workplace environment.  
 
The Ministry of Labor holds workplace equa lity and sexual harassment prevention seminars 
with local governments annually, and continues to promote gender equality through multiple 
channels, such as websites, social media, and foldouts to enhance public awareness.  
 
 
SECRETARIAT REPORT (S448)  
 
Page 8  
Summary  
18. Chinese  Taipei 's energy needs continue to be met essentially through imports, and the energy 
supply matrix remains dominated by fossil fuels. The absence of electricity grid interconnections 
with overseas partners exacerbates its energy sup ply challenges. Various subsectors, including 
electricity and natural gas, are yet to be fully opened to competition and the footprint of state -owned 
enterprises remains large.  
 
Question:  
 
37. Does Chinese  Taipei  have ambitions to fully liberalise its electr icity supply industry and allow 
foreign equity ownership? If the answer is in the affirmative, when is the targeted year?  
 
Answer:  
According to the Electricity Act, we have liberalized trading for electricity -generating 
enterprises as well as allowed foreign shareholding.  
 
19. The combined share of renewable sources in total energy supply, albeit still modest, has been 
on the rise, underpinned by guaranteed feed -in tariffs and regulations requiring large industrial 
consumers to take part in the green energy transition. Chinese  Taipei  has also been implementing 
an industrial policy for offshore wind power generation. In 2023, Chinese  Taipei  upgraded its 
framework for reducing greenhouse gas emissions and set a formal goal to achieve net zero 
emissions by 2050. Subsidies continue to be granted to ensure the supply of petroleum products in 
remote areas, reduce pricing differences between cities and rural areas, and encourage the 
exploration and development of oil and natural gas reserves. Wholesa le and retail prices of natural 
gas are regulated.  
 
Question:  
 
38. Does Chinese  Taipei  have incentive -based regulation for its tariff regime for electricity?  
 
Answer:  The incentives provided by the Renewable Energy Development Act include FIT 
mechanism to en courage the establishment of various types of renewable energy and financial 
supports for demonstration projects that assist expand participation or early market 
penetration.  
 
39. What is the national strategy for energy efficiency (EE)?  
 
Answer:  Based on the  Energy Development Guidelines and the Energy Management Act, we 
have formed 7 strategies, namely technological research and development, demonstration 
and application, incentives and financial support, industry promotion, energy audit and 
energy -saving gu idance, education dissemination and policy support, and mandatory 
regulations and standards, as well as set up a comprehensive plan to improve overall energy 
efficiency.  
 WT/TPR/M/448/Add.1  
 
- 90 - 
 
  
 Page 11  
1.1 Main features of the economy  
1.4. Chinese  Taipei  is a net importer of food and agricultural inputs, including animal feed and forage 
crops, and fertilizers (Section  4.1). Notwithstanding recent progress towards greening its energy 
supply matrix, Chinese  Taipei  continues to depend heavily on imported fos sil fuels, keeping it 
exposed to global price fluctuations. The absence of electricity grid interconnections with overseas 
partners exacerbates its energy supply challenges (Section  4.2.2). Chinese  Taipei 's manufacturing 
industry, notably semiconductors an d chemicals production, is highly energy -intensive and relies on 
other high -carbon -footprint inputs. Consequently, Chinese  Taipei  would face considerable hurdles in 
its planned transition to net -zero greenhouse gas emissions (Section  4.4.2), as well as in a global 
trading environment being reshaped by carbon border adjustment mechanisms.  
 
Question:  
 
40. Has carbon capture and storage (CCS) mechanism been considered for carbon reduction in 
energy sector?  
 
Answer:  Carbon Capture, Utilization, and Storage (CCUS) is one of the key approach in our 
2050 net -zero transition. The energy industry will integrate CCUS as a development project 
for the future.  
 
41. Does Chinese  Taipei  foresee a greater application of battery ener gy storage system?  
 
Answer:  In response to increasing the power mix of renewable energy to ensure the stability 
of the power system and dispatch flexibility, we have planned to gradually strengthen the 
various supporting measures that include building new  rapid response gas units, pumping 
hydro storage, as well as battery energy storage systems.  
 
42. Most economies may realise that they need to deter substantial dependence on product imports. 
In this context, does Chinese  Taipei  encourage manufacturing and uti lization of indigenous 
energy equipment products for its energy appliances?  
 
Answer:  We encourage the manufacturing and the utilization of local energy equipment or 
products, but do not restrict the importation of products or equipment from other countries, 
except for the importation of some products from specific countries is restricted based on 
security considerations.  
 
Page 27  
2.4     Investment regime  
2.33. The Investment Commission under the MOEA (MOEAIC) remains in charge of screening and 
approving inward and outward investment and technical cooperation. In performing these duties, 
the Commission follows Chinese  Taipei 's policy of economic liberalization. The Commission's plan 
includes such goals as (i)  simplifying the procedures of application, review, and approval of overseas 
investment, based on the criterion of "free in principle,  with deliberation for exceptional cases"; 
(ii) improving the services provided to overseas investors; and (iii)  assisting local enterprises in their 
efforts to expand and invest overseas  
 
Question:  
 
43. Could Chinese  Taipei  elaborate further and provide example of deliberation for exceptional 
cases for inward investment?  
 
Answer:  The Department of Investment Review, MOEA (formerly known as MOEAIC), on a 
case-by-case basis, conducts comprehensive analyses on the foreign investor 's background, 
the target industry invest in, and the possible effects such investments might have in the 
future.  
 
If necessary, the competent authorities of the target industry are consulted during the 
screening process. Moreover, additio nal documents and screening procedures are required for 
cases with unusually large investment amounts or those that involve critical industries. Please 
refer to Critical and Substantial Investment Proposals (CED16) of the Required Documents WT/TPR/M/448/Add.1  
 
- 91 - 
 
 
  
 and Guidance No tes for Foreign Investments. 
(https://dir.moea.gov.tw/businessPub.view?lang=en&op_id_one=1)  
 
44. Are there any incentives provided by Chinese  Taipei  for local enterprises in their efforts to 
expand and invest overseas?  
 
Answer:  For companies willing to invest in New Southbound Policy countries, including 
Malaysia, we provide information on their investment climates and consulting services via the 
Taiwan Desk, assist in arranging seminars and forums for our entrepreneurs, and organize 
investment missions to New Southbound Policy countries.  
 
In addition, for the needs for financial loans and talent training, we also provide related 
information as references for companies. In terms of financial loans, we enacted the Key Points 
for Overseas Investment in Financing Loans to encourage our companies to invest in countries 
in the New Southbound Policy region.  
 
Page 51  
3.3    Measures affecting production and trade  
3.3.1 Incentives  
3.75. Chinese  Taipei  provides support to produce rice, feed corn, soybeans, forage crops,  wheat, 
sugarcane, and other indigenous crops. Policy -oriented special agricultural loans at preferential 
interest rates, which range from 1.29% to 2.43%, are also available to all farmers and fishers and 
agricultural industries. There are different types of loans, with specific ceilings, determined by the 
COA; however, the amount of the loan is decided by the bank, based on the applicant's financial 
situation. The objective of these programmes is to ensure food security, farmers' income, disaster 
relief, e nvironmental conservation of farmland, and in the case of sugar, to develop the sugar 
industry (Section  4.1). In the fisheries sector, to reduce fishing capacity and thus ensure the 
sustainability of fisheries resources, Chinese  Taipei  implements programme s to buy -back fishing 
vessels, close the fishery season, and promote the purchase of marine disaster insurance by covering 
a portion of the insurance cost.  
 
Question:  
 
45. What role does Chinese  Taipei  play in promoting the conservation and sustainable use of natural 
resources, such as fisheries and forests?  
 
Answer:  By implementing appropriate conservation and management measures on fisheries 
resources, we manage the sustainable yields of fisheries. To ensure the integrity of critical 
terrestrial ecosystems and biodiversity, strengthen the conservation and utilization of forest 
and natural resources, and sustainably share the benefits of forest ecosystem services, the 
Forestry and Nature Co nservation Agency (FANCA), which is affiliated with the Ministry of 
Agriculture, is responsible for the management of forest and natural resources. The agency is 
committed to strengthening the conservation of terrestrial species, habitats, and ecological 
landscapes, creating more forests and natural carbon sinks, and promoting diversified forest 
industries based on sustainability.  
 
46. How does Chinese  Taipei  ensure that international trade is conducted in a manner that is 
consistent with environmental protecti on and sustainable development?  
 
Answer:  We have a comprehensive environmental legal framework to protect human health 
and the environment from pollutions. Our environmental standards are similar to those of the 
developed countries. Our voluntary mechanism s, such as the eco -labelling system, comply 
with ISO standards. We also abide by the UN environmental agreements, such as the Montreal 
Protocol on Substances that Deplete the Ozone Layer. Regular meetings between trade and 
environmental agencies ensure tha t their policies are mutually supportive.  
 
Page 52  
3.3.1 Incentives  
3.79. SMEs that invest in innovative R&D may get a tax credit of up to 30% of the income tax 
payable (Article  35). In addition, the Small Business Innovation Research (SBIR) programme 
provides grants to encourage SMEs to engage in innovation and R&D. The programme provides WT/TPR/M/448/Add.1  
 
- 92 - 
 
  
 grants for (i)  preliminary research and planning (phase 8 1) (maximum project cost of 
TWD 1 million ) for six months; (ii)  R&D and detailed planning (phase 2) (maximum pr oject cost of 
TWD 10 million ) for two years; and (iii)  implementation (phase 2+) (maximum project cost of 
TWD 5 million ) for one year.  
 
Question:  
 
47. Is there any restrictions that require R&D work to be done in Chinese  Taipei  only?  
 
Answer:  SBIR does not restrict where the research work must be done.  
 
48. Is there any technology transfer through cooperative R&D between small businesses and 
research institutions and if yes, is it compulsory, conditional or optional?  
 
Answer:  Technology transfer is not comp ulsory in the SBIR program. But we have an 
incentive mechanism for SMEs, if technology transfer is needed, the applicant can list it as a 
project budget which is limited to 30% of the total research amount.  
 
49. Is there any designated facilitator or accompanying agency for the SBIR program that will 
provide guidance, analysis, and report to the federal government?  
 
Answer:  We have setup a project office to execute the SBIR program.  
 
3.82. Chinese  Taipei  also offers grants to finance leading industries , develop innovative applications, 
and upgrade and transform existing industries, such as biotechnology, new pharmaceuticals, and 
5G and smart machine technologies. Under the amended SII, the duration of tax credits for 
investment in new smart machinery an d 5G wireless systems was extended until end -2024.130 
Chinese  Taipei  also provides tax incentives to promote the biotech and pharmaceutical industries 
(advanced medical and high -tech products).131 In 2021, Chinese  Taipei  extended the existing tax 
breaks fo r investment in biomedical R&D for another 10 years.132 The revised SII also provides for 
new tax benefits to further promote the development of the biomedical industry. The exploration 
and development of oil and natural gas reserves is also subsidized, th rough grants and loans at 
preferential interest rates, in order to ensure the local supply and stabilize the oil market.   
 
Question:  
 
50. Are there any specific incentives other than R&D, to further develop Chinese  Taipei 's digital 
economy?  
 
Answer:  To assist various industries in digital transformation, pursuant to Article  9 of the 
Statute for Industrial Innovation (SII), the Ministry of Digital Affairs (MODA) published its 
Subsidy, Reward and Assistance Regulations for Promoting Industry Innovation in 
December  2022. Subject to certain conditions and qualifications, MODA, or its subordinate 
agencies, may provide financial support, rewards, or assistance to those engaged in activities 
related to the digital economy in prom oting industrial innovation, improving industrial 
environments, and enhancing industrial competitiveness.  
 
51. Are there specific digital economy sectors that Chinese  Taipei  is focusing on developing by 
offering further incentives?  
 
Answer:  We provide supporti ng measures for promoting digital economy in accordance with 
the SII, without specifying a specific industrial sector.  
 
Page 60   
3.3.4.1 Competition policy  
3.113. Chinese  Taipei 's competition legislation does not apply to export -oriented anti -competitive 
practices (including cartels) that only have effects on overseas markets. The provision of public aid 
or any preferential tax treatment by public authorities also remains outside its scope. During the 
review period, the FTC issued guidelines on consultation s prior to the filing of a merger notification 
and revised its guidelines on merger notification, franchising practices, civil air transport alliances, 
and false or misleading advertising. Amendments were also made to the regulations governing 
rewards for the reporting of illegal concerted actions and the notification of drug patent linkage WT/TPR/M/448/Add.1  
 
- 93 - 
 
 
  
 agreements.188 In December  2022, the FTC released a "White Paper on Competition Policy in the 
Digital Economy", setting out certain guiding principles for enforcement an d suggestions for possible 
regulatory amendments.  
 
Question:  
 
52. What are the current developments from the "White Paper on Competition Policy in the Digital 
Economy"?  
 
Answer:  The White Paper on Competition Policy in the Digital Economy is publicly  
released on 20 December  2022. For an English summary, please refer to the webpage 
(https://www.ftc.gov.tw/internet/english/doc/docList.aspx?uid=1942).  
 
53. Has the government or relevant authorities come up with an action plan on addressing the 
recommendations in the White Paper?  
 
Answer:  Since the release of the White Paper, the FTC has been tracking the implementation 
of the conclusions and suggestions of the White Paper on a quarterly basis. Currently, in terms 
of legal amendments, the FTC has completed revisions to the Fair Trade Commission's 
Disposal Directions (Gui delines) on Online Advertisements, which now includes regulations for 
social media users, such as internet celebrities, and provides additional examples of illegal 
online advertising practices. Additionally, the FTC has initiated revisions to the Principle s of 
the Fair Trade Commission Regarding the Definition of Relevant Markets and has proposed a 
draft amendment to certain provisions of the Fair Trade Act. The FTC has also convened 
negotiation meetings to gather public opinions relevant to the draft from various stakeholders.  
 
In terms of investigation and analysis of anti -competitive practices, the FTC is leveraging 
technological enforcement techniques by utilizing statistical and scientific computing software, 
as well as econometric models, to draft econ omic analysis reports for major merger cases.  
 
Page 62  
3.3.5    State trading, state -owned enterprises, and privatization  
3.123 The Agriculture and Food Agency (AFA) regulates the production and commercialization, 
including export and import, of differen t types of rice to ensure food security, farmers' income, and 
market stability. The AFA purchases a portion of paddy rice, at a guaranteed price, for food security 
stockpiling; the remaining rice is sold freely in the local market. The AFA imports rice to ensure the 
smooth operation of the local market and the price stabilization system. The AFA retains the 
exclusive right to import 65% of the WTO TRQs of rice; registered importers can participate in the 
allocation of rice quotas for private imports that ar e allocated through tenders held by the MOF. In 
2021, the AFA imported 55.5% of total rice imports.  
 
3.124. The number and sectors of the economy in which state -owned enterprises operate did not 
undergo major changes during the period of review (Table  3.13). Since 2018, it appears that only 
one institution has been privatized. The authorities indicate that there are no further privatization 
or disinvestment plans. Most of the state -owned enterprises operate in the services and utilities 
sector. Among these enterprises, only those operating in postal services and the electricity market 
(transmission and distribution) retain exclusive rights. Although competition is allowed in other 
markets, the CPC Corporation in charge of the fuel and gas supply has a substa ntial market share 
regarding oil products and, in the case of natural gas, it handles almost 100% of the market. Except 
for one enterprise (postal services) that gets preferential tax treatment, the rest do not receive 
incentives, and none are required to source goods or services locally.  
 
Question:  
 
54. Are there any State Owner Enterprises (SOEs) in the agricultural sector?  
 
Answer:  The Taiwan Sugar Company is a state -owned enterprise related to the agricultural 
field. Its business scope related to agricultur e is the planting of sugar cane, rice, forest, and 
other crops, as well as pig breeding.  
 WT/TPR/M/448/Add.1  
 
- 94 - 
 
  
 55. The main objectives of privatization are typically to improve efficiency, generate revenue and 
develop the capital market. It can also directly lead to higher product ivity for SOEs. Since the 
authorities indicate that there are no further privatization or disinvestment plans, is this an 
indication that the Government plan to further divest its interest in State Owner Enterprises 
(SOEs)?  
 
Answer:  
1. We do not have further plans for privatization or investment reduction for SOEs at the 
moment. These enterprises manage essential natural resources and provide crucial 
services vital for overall development and public interests. The objective is to ensure 
comprehensive a nd proper development of public utilities and services in an accessible, 
fair, and reasonable manner, ultimately better serving the public interest.  
2. To support SOEs in strengthening their corporate governance structures, particularly the 
functions of th e Board of Directors, the government continues to advocate for the 
inclusion of independent directors and the establishment of audit committees. 
Additionally, experts with substantial experience are assigned or recommended as 
directors and supervisors. The se measures not only enhance customer rights but are also 
expected to contribute to business development, ensuring the delivery of high -quality 
products and services to the markets, and improving the operational performance.  
 
Page 70  
3.3.7   Intellectual property rights  
3.148. As part of its overall effort to promote high -technology industries and attract FDI, 
Chinese  Taipei  has continued to strengthen its framework for protecting technological innovations 
and IPRs. During the review period, there were a number of amendments to the IPR legislation. 
Some of these changes were introduced to align Chinese  Taipei 's legislation with the provisions of 
the Comprehensive and Progressive Agreement for Trans -Pacific Partnership (CPTPP). Overall, the 
purpose of these  amendments is to streamline the IPR legal regime and adapt it to a rapidly evolving 
environment (Table  3.17).  
 
3.149. Intellectual property (IP) policy continues to be the responsibility of the MOEA's intellectual 
property office (TIPO), which is also re sponsible for drafting IP laws, ensuring interagency 
enforcement coordination, and implementing the IPR Action Plan 2021 -23.  
 
3.150. At the WTO, Chinese  Taipei  is an active member of the TRIPS Council, where it plays a key 
role in discussions on IP and innovation, including MSME growth through IP, women and IP, IP and 
microfinance, and public -private collaboration in innovation.235 Apart from the WTO 
TRIPS  Agree ment, Chinese  Taipei  participates in IPR protection and cooperation under the APEC's 
Intellectual Property Rights Expert Group (IPEG). Chinese  Taipei  does not participate in WIPO -
administered agreements. However, insofar as it implements the WTO TRIPS  Agreement , it also 
complies with substantive obligations of the main WIPO conventions that are incorporated by 
reference to this Agreement, such as the Paris Convention, the Berne Convention, the Rome 
Convention, and the Treaty on Intellectual Property in Resp ect of Integrated Circuits (IPIC Treaty).  
 
Question:  
 
56. Is there any mechanism on monetising intellectual property (IP) from intangible asset to a 
tangible asset vital in innovation cycle?  
 
Answer:  Our government is committed to assisting in the circulati on and utilization of 
intellectual property, with the aim of industrializing intellectual property. By organizing 
exhibitions for technology transactions, establishing technology trading websites, and hosting 
various matchmaking events, these efforts drive  industries to create more tangible assets.  
 
57. Please elaborate on public -private collaboration in innovation.  
 
Answer:  The A+ Industrial Innovative R&D Program is implemented through financial support 
to encourage companies to invest in innovative and forwa rd-looking technological research 
and development, with a ceiling not exceeding 50% of the budget for a project.  
 WT/TPR/M/448/Add.1  
 
- 95 - 
 
 
  
 58. Is there any comprehensive plan for educating businesses, especially small and medium -sized 
enterprises (SMEs) on IPR protection to assist them in navigating the legal framework 
effectively?  
 
Answer:  To raise awareness among SMEs about intellectual proper ty rights, TIPO has been 
conducting a series of IPR expert service group seminars every year. These seminars are open 
to applications from SMEs, and expert speakers are matched with their specific needs to 
provide lectures on such topics as patents, tradem arks, copyrights, and trade secrets. In 2023, 
we successfully organized a total of 14 seminars, with more than 1,100 individuals 
participating.  
 
Additionally, TIPO regularly organizes informational sessions to foster IP awareness and offer 
insights into p atent applications, trademark registration, as well as trade secret protection for 
start-ups. These sessions serve as a valuable resource for businesses seeking reliable 
information about intellectual property rights.  
 
Page 83  
4.2.2    Energy  
4.2.2.1 Over view  
4.26. Chinese  Taipei 's energy needs continue to be met essentially through imports, although 
imported energy's share of the total energy supply decreased slightly from 98% in 2018 to 97.3% 
in 2022. Energy imports represented 18.1% of the total import  bill in 2022, up from 17.6% in 2018. 
The energy supply matrix remains dominated by fossil fuels (Chart  4.1), with coal and natural gas 
being the inputs for most locally generated electricity. Renewable sources' combined share in total 
energy supply, albei t still modest, has been on the rise. All energy resources are imported by sea, 
as Chinese  Taipei 's electricity grid remains without any overseas interconnections. The energy 
sector's resilience is also limited by ageing infrastructure and constrained oppo rtunities for overseas 
cooperation.  
 
Question:  
 
59. What challenges does Chinese  Taipei  face in diversifying its energy sources away from fossil 
fuels and increasing the share of renewable energy?  
 
Answer:  Due to the limitation of land resources, challenges arise in obtaining suitable land 
for renewable energy deployment. Therefore, the principle of renewable energy development 
is to adopt multi -use land schemes to maximize the utilization of available land and prioritize 
areas with social consensu s and without environmental or ecological disputes.  
 
In addition to onshore land utilization, efforts are also being made to develop and utilize 
offshore areas, including offshore wind power development.  
 
60. What were the impacts of amending the Electricity A ct in May  2019 to abolish the 
decommissioning of nuclear power generation equipment by 2025?  
 
Answer:  According to the current regulations, although the decommissioning period set for 
nuclear power generation equipment in 2025 was revoked, the current ener gy transition policy 
to be nuclear -free by 2025 remains unchanged. In line with the policy, we do not consider 
increasing new nuclear power units, and the sole existing nuclear unit will be decommissioned 
once its 40 -year license expires.  
 
Page 90  
4.3     Manufacturing  
4.54. Overseas investment in certain manufacturing activities remains prohibited or restricted 
(Section  2.4). Chinese  Taipei  maintains a range of incentives aimed at encouraging industrial 
investment and technological upgrading (Section  3.3.1). The authorities also have a long -standing 
tradition of supporting the creation of industrial clusters as a way of fostering the manufac turing 
sector's development. At end -2022, Chinese  Taipei  had 13 Science Parks, 10 Technology Industrial 
Parks (formerly called Export Processing Zones), 214 industrial parks (including 83 managed by 
private -sector entities), and 2 industrial ports.37 The a uthorities indicate that the main industrial WT/TPR/M/448/Add.1  
 
- 96 - 
 
  
 clusters include integrated circuits, optoelectronics, telecommunications, computers and peripherals, 
precision machinery, and biotechnology.  
 
Question:  
 
61. Which other entity manages the industrial parks apart fr om the private -sector entities and if 
managed by public sector how much fund does Chinese  Taipei  allocate in maintaining and 
operating the industrial parks?  
 
Answer:  Apart from private -sector entities applying for the management of industrial parks, 
different government agencies are also in charge of the development and management of 
industrial parks. Currently, the industrial parks managed by the Bureau of Industrial Parks are 
charged by the administration sector of each industrial park according to the r ates of park 
maintenance costs. Moreover, suppliers and users stationed in the park will be charged the 
maintenance fees for the public facility and the use fee of sewage treatment system as funding 
for the operations of various public facility maintenance  and sewage treatment plants in the 
park. 
 
62. Are the industrial parks managed by public sector entities sustainable in the long term and what 
type of management model is used for the parks operation?  
 
Answer:  The industrial parks managed by the Bureau of Industrial Parks establish an 
administration sector for each park. This administration sector oversees the management and 
maintenance of public property and facilities within the park. Additionally, it is responsible for 
supervising the development and production practices of suppliers within the par k, ensuing 
compliance with regulations related to land use control, building administration and 
environmental protection. It aims to promote sustainable development of the park and prevent 
environmental degradation in the surrounding areas to industrial pr oduction and practices.  
 
  WT/TPR/M/448/Add.1  
 
- 97 - 
 
 
  
 NEW ZEALAND  
WT/TPR/S/488 – WTO Secretariat Report  
 
3.3.1  Incentives  
Page 51, Paragraph 3.75  
Paragraph 3.75 states: "…Chinese Taipei implements programmes to buy -back fishing vessels, close 
the fishery season… ".. The articulated justification for these programmes is to reduce fishing capacity 
and therefore ensure the sustainability of fisheries resources.  
 
Question 1:   
Could Chinese  Taipei provide figures on the number and size of the fishing vessel fleet for each of 
the years covered by the review.  
 
Answer:   
The Fisheries Statistical Yearbook of the Fisheries Agency:  
(https://www.fa.gov.tw/view.php?theme=FS_AR&subtheme=&id=22 ) provides the relevant 
statistics for 2022.  
 
Question 2:   
Could Chinese  Taipei outline the measures undertaken to reduce the duration and scope of its 
fisheries season, including in relation to permissible levels of catch and fish size, and  specifically 
defined areas closed to fishing, or subject to other restrictions.  
 
Answer:   
We have established regulations for catching crabs, neritic squid, and mackerel by coastal and 
offshore fishing vessels. Those regulations contain control measures for closed fishing areas, 
fishing periods, and size restrictions.  
 
From August to December, besides size restrictions, catching spawning female crabs is also 
prohibited. From February to October of the Lunar Calendar, fishing neritic squids is prohibited 
in the area 24 ∘30" N to 26 ∘N. And in June and from 29  December to 18  January, both of the 
Lunar Calendar, fishing mackerel is prohibited in our northeast sea area.  
 
3  TRADE POLICIES AND PRACTICES BY MEASURE  
3.3.3  Sanitary and phytosanitary req uirement  
 
Page 58, Paragraph 3.104  
Section  3.3.3, paragraph 3.104 refers to 'quarantine requirements for plants being based on 
international standards, guidelines, or recommendations, and scientific evidence'.  
 
Question 3:   
Could Chinese  Taipei provide an indication of its workplan and timeline for completing pest risk 
assessments for 'approved first time imported' plant and plant products that have not been imported 
in the last five years.  
 
Answer:   
We conduct pest risk assessments of import commodities according to WTO SPS  Agreement, 
International Standards for Phytosanitary Measures (ISPM) of the International Plant 
Protection Convention (IPPC), and scientific evidence. The review period depends on whether 
the documents provide by the export ing country are sufficient for the risk assessment, and 
there is no specific timeline.  
 
Section  3.3.3, paragraph 3.110 refers to 'the measures adopted by Chinese Taipei regarding new 
procedures for the recognition of infectious animal disease -free status o f a trading partner'  
 
Question 4:   
Could Chinese  Taipei provide an explanation of why it requires trading partners to complete animal 
disease freedom questionnaires rather than accepting the trade partner's WOAH status?  
 WT/TPR/M/448/Add.1  
 
- 98 - 
 
  
 Answer:   
According to WTO SPS  Agree ment and WOAH standards, we would consider an exporting country as 
free from infectious animal diseases based on the scientific evidence submitted by that country. This 
criterion is applied to all countries and is consistent with the practices of other WTO  Members.  
 
3.3.6.3  Preferences  
Page 69 -70, Paragraph 3.144  
Paragraph 3.144 outlines measures undertaken to use government procurement as one tool for 
supporting minorities and disadvantaged groups, or for environmental protection. It states that "for 
procurements not reaching the threshold for publication in abori ginal areas, entities must procure 
from aboriginal individuals, institutions, legal persons, or groups, provided that they are able to 
carry out the contract, when conducting procurement that are below the threshold for publication in 
the aboriginal areas. " Paragraph 3.144 also states "if the winning supplier in aboriginal areas has 
more than 100 employees, at least 1% must be aboriginal people".  
  
Question 5:   
Could Chinese  Taipei advise the value of contracts awarded to "aboriginal individuals, instituti ons, 
legal persons, or groups" under the category of procurements not reaching the threshold for 
publication. This data to be provided for each of the years covered by the review.  
 
Answer:   
From 2019 to 2022, the value of contracts awarded to "indigenous i ndividuals, institutions, 
legal persons or groups" in the aboriginal areas under the category of procurements not 
reaching the threshold for publication each year are as follows: TWD  1.18 billion (2019), 
TWD 1.22 billion (2020), TWD  1.32 billion (2021), an d TWD  1.21 billion (2022).  
 
Question 6:   
Could Chinese  Taipei advise the value of contracts awarded to "aboriginal individuals, institutions, 
legal persons, or groups" under a higher value threshold (i.e.  the thresholds for publication, 
supervision and lar ge procurement). This data to be provided for each of the years covered by the 
review.  
 
Answer:   
Since no higher value threshold is required by law to contract with indigenous individuals, 
institutions, legal persons or groups in the aboriginal areas, ther e is no data.  
 
Question 7:   
Could Chinese  Taipei outline measures undertaken during the review period to strengthen the 
capacity of aboriginal individuals, institutions, legal persons, or groups to successfully tender for 
contracts.  
 
Answer:   
The Council of Indigenous Peoples (CIP) dispatched ten Indigenous Employment Service 
Offices to visit indigenous groups and organizations and share with them government 
procurement projects and related information.  
 
The CIP also sets up a section providing information on indigenous groups and o rganizations 
on Indigenous Jobs – Indigenous Employment Website; government agencies can search 
through indigenous groups and organizations listed on the website and invite them to submit 
their bids, enhancing their willingness to tender bids.  
 
Question 8:   
Could Chinese  Taipei clarify the relationship between the preference for "aboriginal individuals, 
institutions, legal persons, or groups" as articulated and the stipulation that "if the winning supplier 
in aboriginal areas has more than 100 employees, at  least 1% must be aboriginal people".  
 
Answer:   
According to Article  11 of the Indigenous Peoples Employment Rights Protection Act, each 
level of government, public school and state -run businesses shall contract with indigenous 
individuals, institutions, legal persons or groups when conducting procurement with an 
amount less than the amount promulgated by the Government Procurement Law in the 
indigenous areas.  WT/TPR/M/448/Add.1  
 
- 99 - 
 
 
  
 The article does not preclude indigenous groups or organizations from tendering their bids to 
procurement projects above the amount promulgated by the Government Procurement Act. 
According to Article  12-1 of the same act, companies winning bids according to the 
Government Procurement Act with more than one hundred staff shall hire indigenous people 
during the term of contract performance, with the total number of indigenous people 
accounting for no less than one percent (1%) of the total number of staff thereof. This article 
is applicable to all projects, whether in or outside indigenous areas.  
 
Quest ion 9:   
Could Chinese  Taipei outline steps undertaken during the review period to encourage or require 
suppliers operating in aboriginal areas to increase the workforce participation of aboriginal persons.  
 
Answer:   
To encourage companies winning bids unde r the Government Procurement Act, "Additional 
Recruitment of Indigenous Employees (beyond regulatory requirements)" is listed as one of 
the criteria for the Procurement Evaluation Committee's CSR report card. This aims to 
encourage companies providing serv ices to the government to actively recruit and hire 
indigenous peoples. In addition, the CIP will also publicly commend companies that have 
employed more than the minimum 10% of indigenous employees required in the Regulations 
of Rewards for Employing Indi genous People.  
 
4  TRADE POLICIES BY SECTOR  
4.2  Mining and Energy  
4.2.1  Mining  
4.2.2.1 Overview  
 
Page 84, Paragraph 4.3  
Paragraph 4.30 states "In May 2019, an amendment of the Renewable Energy Development 
Act…(enabled) incentives for…renewable energy power generation and energy storage facilities 
installed in indigenous areas"  
 
Question 10:   
Given the significant amount and representation of Indigenous Taiwanese on lands with geothermal 
and renewable energy resources, what benefits have their input and leadership enabled, if any, in 
support of developing of renewable energy generation, particularly on aboriginal -owned land with 
significant geothermal activity?  
 
Answer:   
1. According to the Indigenous Peoples Basic Law, the inst allation of renewable energy 
equipment on public lands within or around indigenous areas requires consultation and 
obtaining the consent or participation of Indigenous peoples or communities. The tribal 
or city offices conducting consultations would consid er regional characteristics to boost 
local economic growth.  
2. Furthermore, investments in renewable energy technologies can provide additional job 
opportunities, and revenue from power purchase can contribute to the community, 
preventing population migration . Establishing a decentralized power grid helps in coping 
with natural disasters under extreme weather conditions, enabling indigenous 
communities to avoid the inconvenience of power outages and promoting energy 
self-sufficiency for the communities.  
 
Quest ion 11:   
In relation to Indigenous -led renewal energy developments, how will Chinese  Taipei enable 
Indigenous leaders, communities and tribes to directly benefit, and lead the development of 
renewable energy resources on their traditional lands? What partn ership models and approaches are 
being considered at central and local levels, including private companies to enable Indigenous led 
development or consultation?  
 
Answer:   
1. In accordance with the Indigenous Peoples Basic Law, the Regulations for Consultatio n 
and Consent Acquisition of Indigenous Peoples' Villages, and the Renewable Energy 
Development Act, the establishment of renewable energy generation equipment on public WT/TPR/M/448/Add.1  
 
- 100 - 
 
  
 lands within or around indigenous areas and communities is to be carried out in 
compli ance with Article  21 of the Indigenous Peoples Basic Law to promote indigenous 
peoples' leadership.  
2. Currently, geothermal development in indigenous areas is primarily conducted by private 
enterprises or the government. After holding several explanatory mee tings within the 
community, the township office obtained consent and invited businesses to collaborate 
on development. This model serves as a successful example of cooperation among public 
entities, enterprises, and residents, leading to mutual prosperity.  
 
Question 12:   
What contribution of Indigenous land with significant geothermal activity has been developed to 
create renewable energy, and what have been the implications of this development for Indigenous 
tribes, businesses and communities?  
 
Answer:   
1. Geothermal power generation runs 24/7 and, with energy storage, helps remote areas 
cope with disasters, ensuring uninterrupted power and fostering indigenous peoples' 
energy self -sufficiency and sustainable community development.  
2. Currently, there are grid -connected projects in indigenous  towns, including the Qingshui 
Geothermal Power Plant in Datong Township, with an installation capacity of 4.2  MW and 
an annual power generation of approximately 25  million kilowatt hours. Another site 
under development is the  Taiyi Green Energy Geothermal Power Plant, with a planned 
installation capacity of 1  MW and an annual power generation of approximately 
8.76 million kWh. The geothermal power plants have combined with hot spring and 
tourism, which increase job opportuniti es for local residents.  
 
Question 13:   
How will Chinese  Taipei support the self -determination and tribal -led development of renewal energy 
opportunities within Indigenous communities and lands? What subsidies or funding is being 
considered to activate these opportunities?  
 
Answer:   
1. In accordance with the Indigenous Peoples Basic Law, the Regulations for Consultation 
and Consent Acquisition of Indigenous Peoples' Villages, and the Renewable Energy 
Development Act, the establishment of renewable energy generation equipment on public 
lands within or around Indigenous territories and communities is to be carried out in 
compliance with Article  21 of the Indigenous Peoples Basic Law to promote indigenous 
peoples' leadership.  
2. To promote the d evelopment of renewable energy in indigenous areas, we have 
established the Demonstration Incentive Regulations to the Indigenous Counties on 
Participating in Renewable Energy Installation. This program provides relevant financial 
support, and strengthens communication and guidance with the aim of expanding green 
energy development in indigenous communities. Additionally, for geothermal, or small 
hydropower installations in indigenous areas, an extra tariff rate is incorporated within 
the renewable energy f eed-in tariff mechanism.  
 
Question 14:   
What international models or examples is Chinese  Taipei utilising to assist Indigenous Development 
across Renewable Energy?  
 
Answer:   
1. In light of the United Nations Declaration on the Rights of Indigenous Peoples, th e 
concepts of consultation and consent rights of indigenous peoples and indigenous peoples' 
benefit -sharing mechanism has been introduced into our Indigenous Peoples Basic Law. The 
participation of indigenous peoples is required in the planning stage of th e public land 
development in the indigenous areas.  
2. New Zealand has extensive experience in geothermal development. In addition to 
implementing indigenous procedural justice, a substantive benefit -sharing and 
co-management model can serve as a reference for  our geothermal initiatives in indigenous 
areas. In the future, we will continue to draw inspiration from New  Zealand's green energy 
promotion model.  
 WT/TPR/M/448/Add.1  
 
- 101 - 
 
 
  
 WT/TPR/G/488 – Government Report  
3  ECONOMIC POLICY AND DEVELOPMENT  
3.5  Inclusive and Sustainable Develo pment  
3.5.1  Responding to Climate Change  
 
Page 10, Paragraph 3.23  
Paragraph 3.23 states: "The Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu 
announced in March 2022 the Pathway to Net -Zero Emissions in 2050, and in December 2022 the 
12 Key  Strategies, and then promulgated the Climate Change Response Act in February 2023. This 
Act includes the 2050 net zero emission target, an equitable transition, plus a chapter on climate 
change adaptation ". 
 
Question 15:   
Can Chinese  Taipei provide some d etail what these policies may mean for businesses owned by 
Indigenous Taiwanese individuals or groups adapting their business practices or operations?  
 
Answer:   
1. In 2022, we announced the Pathway to Net -Zero Emissions in 2050, which promotes 
12 key strategies including just transition, which refers to the principle of consulting with 
all affected communities in transition to net -zero emissions, while respecting human 
rights and the dignity of labor, and assisting industries, regions, workers, consume rs, and 
indigenous peoples in a stable transition.  
2. According to Article  5 of the Climate Change Response Act, it is specified that in order to 
promote natural carbon sinks, the government should jointly promote and manage 
natural carbon sinks in the indige nous peoples' regions with indigenous peoples. The 
rights and interests of new carbon sinks in such areas should be shared with indigenous 
peoples. The government should consult with local indigenous peoples and obtain their 
approval before any decisions o n the land development, use or restriction involving the 
land of the indigenous peoples.  
 
Question 16:   
What supports and adaptation resources are Chinese  Taipei considering to accelerate and assist 
under -resourced Indigenous businesses to make the transition to climate friendly or resilient 
operations? How are Indigenous practices and values in relation to sustainability being taken into 
account across these transition activities?  
 
Answer:   
Article  17 of the Climate Change Response Act specifies tha t in response to climate change, 
the government shall promote adaptation capacity building, including integrating 
comprehensive, indigenous, and community -based climate change adaptation policies and 
measures.  
 
3  ECONOMIC POLICY AND DEVELOPMENT  
3.5  Inclu sive and Sustainable Development  
3.5.2  Inclusiveness: SMEs, Women, Labour and Indigenous Peoples  
 
Page 11, Paragraph 3.34  
The report (paras.  3.23-3.26) notes that Chinese  Taipei is taking a number of measures to reduce 
its carbon dependence, promote renew able energy, and prioritise sustainability.  
 
Question 17:   
What, if any, subsidies does the Chinese  Taipei government provide to the fossil fuel industry, or to 
users of fossil fuels?  
 
Answer:   
1. We will review our fuel subsidy to the fishery industry and i n line with our carbon reduction 
policies.  
2. To avoid the disadvantages of residents in remote areas, the government make up the 
difference of oil transportation outlays between remote areas and metropolitan areas.  
 WT/TPR/M/448/Add.1  
 
- 102 - 
 
  
 Question 18:   
Are there any provisions in the various pieces of climate change law identified in this Trade Policy 
Review that address subsidies given to fossil fuels?  
 
Answer:   
The Climate Change Response Act does not include any provisions of subsidies for fossil fuels.  
 
Question 1 9:  
Is Chinese  Taipei considering participating in the Fossil Fuel Subsidy Reform (FFSR) discussions 
taking place at the WTO? If not, what barriers exist that are obstructing Chinese  Taipei's 
participation?  
 
Answer:  
We are still evaluating the impact on th e industry of the fossil fuel subsidy reform issue and 
has not yet made a decision, but we will continue to monitor the progress of the discussion 
on this issue.  
 
Paragraph 3.31 states: "(Chinese Taipei) has been actively implementing policies aimed at 
promoting gender equality and removing gender barriers in the workplace ".  
 
Question 20:   
Does Chinese  Taipei have any specific gender inclusion goals, such as a percentage of women in 
executive leadership positions, and if so what are the timeframes for achieving these?  
 
Answer:   
1. Our Gender Equality Policy Guidelines aim to promote gender parity and reduce gender 
disparities in decision -making positions. We have prioritized "Facilitating gender equality 
in participation in decision -making i n the public and private sectors" as one of the Key 
Gender Equality Issues (2022 –2025), with established performance indicators. By the 
end of 2022, 96.21% of our ministries and commissions had at least one -third of their 
positions held by the underreprese nted gender.  
2. To further promote gender parity, we have established the indicator "75% of agency 
committees should aim to have at least 40% of their members represented by the 
underrepresented gender by 2025". We strongly encouraged all ministries and 
commi ssions to include this indicator in their gender equality action plans.  
 
Question 21:   
What specific policies does Chinese  Taipei implement to promote women's participation across the 
economy and particularly in traditionally male -dominated fields such as engineering?s Since the 
introduction of these policies, what changes has Chinese  Taipei seen in those traditionally male -
dominated fields?  
 
Answer:   
1. Since 2019, we have commenced to promote women's economic empowerment within 
the realm of gender equality. In May  2021, we revised the Gender Equality Policy 
Guidelines to prioritize "integrating employment and welfare to enhance women's 
economic empowerment" as a primary policy goal.  
2. Our goals for 2022 to 2025 encompass several key objectives: (1) Es tablishing a 
supportive employment environment to encourage women of marriage and child -caring 
age to remain in the workforce; (2) Strengthening re -employment opportunities for 
those who have left the workplace; (3) Increasing labor force participation amo ng 
middle -aged and elderly women, promoting their re -employment.  
3. To achieve these objectives, our strategies involve promoting flexible working hours 
and locations, fostering gender -equality -friendly workplaces, eliminating gender 
discrimination, reducing workplace gender segregation, narrowing the gender pay gap, 
encouraging women's entrepreneurship, enhancing labor force participation, and 
safeguarding the labor rights and working conditions of disadvantaged women. These 
comprehensive efforts aim to creat e a welcoming and supportive employment 
environment to encourage sustained employment among women.  
4. For example, within the industrial sector, the participation of women in mining, earth 
and stone extraction, manufacturing, electricity and gas supply, and c onstruction 
engineering industries has shown a gradual increase from 11.4% in 2018 to 13.2% in WT/TPR/M/448/Add.1  
 
- 103 - 
 
 
  
 2022. Concerning as to the industrial gender pay gap, it stood at 27.42% in 2012 and 
decreased to 26.05% by 2022.  
 
Paragraph 3.34 states: "(Chinese Taipei) will  facilitate the empowerment of indigenous peoples 
(through) the Indigenous Peoples' Economic and Industrial Development 4 -Year Plan (2018 -2021), 
implemented to bolster the development of indigenous agriculture, cultural creativity, and 
ecotourism ". 
 
Questi on 22:   
What is the status of the Indigenous Peoples' Economic and Industrial Development 4 -Year Plan and 
what targets, if any, have evolved into policies that promote inclusive and sustainable growth of 
Indigenous Taiwanese?  
 
Answer:   
1. In response to the d evelopment needs of indigenous societies, the Council of Indigenous 
Peoples (CIP) has been promoting indigenous economies and industries by initiating two 
phases of the Indigenous Economic and Industrial Development (Four -Year) Plan since 
2014. Major strat egies and achievements within this framework are as follows:  
 
(1) From 2015 to 2022, the Million Dollar Entrepreneurs Project focused on nurturing 
indigenous business leaders whose entrepreneurial ventures integrated traditional 
Indigenous cultural elements wi th modern innovative applications. The CIP also 
provided innovative R&D resources and various policy loans. By 1  February  2023, 
the number of Indigenous businesses increased from 8,076 in 2016 to 18,871.  
(2) The first phase (2014 -2018) focused on establishing industrial demonstration 
areas, while the second phase (2019 -2022) aimed to develop industrial clusters. A 
total of 28 projects were approved, resulting in a cumulative production value of 
TWD 2 billion. These initiatives created more employment opportunit ies and 
facilitated indigenous communities in obtaining relevant professional certifications.  
(3) Since 2018, we established brick -and-mortar stores and the LiMA flagship store 
and e -commerce platform to integrate sales channels and ensure the stable 
operation . 
 
2. In order to addresses industry trends and the demands of indigenous communities, 
ultimately leading to the sustainable development of indigenous industries. The CIP will 
promote key industries that showcase indigenous cultures, including Indigenous Village 
Tourism, Specialty Hot Springs, Artisanal Crafts, and Film and Music, aiming to support 
and stabilize startups.  
 
Question 23:   
What further detail can Chinese  Taipei provide around the tools, resources and integrated supports 
for Indigen ous peoples to access in support of their development? In other words, how are all 
relevant administrative departments releasing and developing bespoke and targeted expertise for 
Indigenous peoples to access to support their targeted and unique development  aspirations?  
 
Answer:   
We amended the Education Act for Indigenous Peoples in 2019, and added Article  5 outlining 
that the CIP shall collaborate with the competent authorities responsible for education, science 
and technology, and culture to implement the Mid -to-long Program on Developing Indigenous 
Knowledge Systems. This program is built upon three strategies: building knowledge, applying 
knowledge, and leveraging cloud services to revitalize indigenous culture. It also serves for 
developing  indigenous curriculum and training teachers, utilizing modern ICT tools for storage 
and promotion. The primary focus is in the field of education, aiming to ensure the 
transmission and reinforcement of knowledge for cultural heritage.  
 
Question 24:   
What commitment to wider awareness and cultural competencies across all administrative 
departments and agencies does Chinese  Taipei have so that Indigenous peoples can equitably access 
resources and development advice and services?  
 WT/TPR/M/448/Add.1  
 
- 104 - 
 
  
 Answer:   
In recent years, we  have been advancing towards a path characterized by cultural diversity, 
reconciliation, and sustainable development. We have implemented initiatives such as the 
Indigenous Historical Justice and Transitional Justice Committee. This committee holds regular  
meetings every three months, inviting relevant government agencies to discuss and 
progressively address longstanding issues related to land, language, and cultural loss from 
both historical and cultural perspectives. Moreover, it endeavors to explore expe riences in 
reconciliation. These efforts aim to implement policies that better align with the perspectives 
and needs of Indigenous communities, gradually moving towards the mainstreaming of 
Indigenous cultures.  
 
3  ECONOMIC POLICY AND DEVELOPMENTS  
3.6  Multilateral and Regional Economic Cooperation  
3.6.1  Participating in WTO  
 
Page 12, Paragraph 3.39  
The report notes at 3.39 that Chinese  Taipei supports the extension and permanent resolution of 
the moratorium on customs duties on electronic transmissions.  
 
Question 25:   
What benefits has Chinese  Taipei observed that the WTO moratorium on customs duties on electronic 
transmissions has brought to its digital economy and digitally -orientated businesses?  
 
Answer:   
The moratorium on electronic transmissions is a n explicit commitment at the WTO in the digital 
arena that affects the welfare of businesses and consumers around the world. The Ministerial 
decision to extend the moratorium and continue the e -commerce working program at the 
MC12 ensures that the WTO prom otes a digital enabling environment globally, removes 
barriers to digital trade, and maintains the export capacity and competitiveness of our 
industries. This will have significant positive effects on the development of the global digital 
economy in the po st pandemic era.  
 
  WT/TPR/M/448/Add.1  
 
- 105 - 
 
 
  
 PHILIPPINES  
PART I: QUESTIONS REGARDING THE SECRETARIAT REPORT  
 
I. ECONOMIC ENVIRONMENT  
Page 11, Paragraph  1.2 
Electronic parts and components, notably integrated circuits, constitute the backbone of 
Chinese  Taipei's merchandise exports. Being home to companies with strong competitive 
advantages in the semiconductor chip industry, Chinese  Taipei occupies a critical  position in most 
global supply chains. It is expected to maintain this position and remain at the forefront of 
semiconductor innovation and production in the medium term, notwithstanding risks stemming from, 
inter alia, fluctuations in global demand and k ey trading partners' reshoring incentives and export 
controls.  
 
Question 1:   
What has been the effect on Chinese  Taipei's exports of the export control measures implemented 
by several countries (e.g.  US, China) on the semiconductor industry/products?  
 
Answ er:  
The impacts on our semiconductor industry are relatively limited: The new set of export 
controls on China enacted last year by the US has had limited impacts on our semiconductor 
industry. The majority of our semiconductor products exported to China a re used for consumer 
electronics, such as iPhones and laptops, are assembled in China. Since the US export controls 
restrict advanced semiconductors used in advanced computing and artificial intelligence (AI), 
the impacts have been relatively limited.  
 
Question 2:   
What are the measures in place to address fluctuations in global demand and other economic factors?  
 
Answer:   
To enhance overall economic resilience and industrial competitiveness, we have introduced 
the initiative of the Promotion of Industrial and Small and Medium Enterprise Upgrading and 
Transformation. This initiative is designed to steer industries towards a greener and smarter 
transformation through various measures, which include:  
 
1. Guidance: The expert teams offer consulting, dia gnostic, and guidance services to 
manufacturing companies. These experts provide reports to assist businesses in 
enhancing their operational efficiency.  
2. Support: Through individual case support and a mentorship approach, we aim to provide 
assistance to sma ll and medium -sized manufacturing companies in their endeavors to 
achieve eco -friendly and digital upgrades.  
3. Talent Development and Re -skilling: We offer training courses in smart technology and 
introduce eco -friendly practices to enhance the professional capabilities of the existing 
workforce.  
 
Page 11, Paragraph  1.3 
Chinese  Taipei's competitiveness is also underpinned by its sound governance framework, well 
developed infrastructure, highly skilled workforce, and resilient financial system that offers an a mple 
set of financial products and services. The economy is largely made up of small businesses and 
entrepreneurs, which benefit from various support measures (Section  3). Income and gender 
inequalities remain low by global comparison and are not structura lly embedded. However, like most 
advanced economies, Chinese  Taipei faces demographic challenges driven by a declining fertility 
rate and an ageing population. Its labour force (employed and actively seeking employment) shrank 
during 2021 -22 to 11.85  million (Table  1.1), the first contraction in its statistics collection history.  
 
Question 3:   
How does the government address the challenges of the declining fertility rate and its aging 
population?  
 WT/TPR/M/448/Add.1  
 
- 106 - 
 
  
 Answer:   
In order to address the issues of declining fertility rate and an aging population, the 
government has taken the following action plans and measures:  
1. The Measures to Counter Falling Fertility Rate (2018 –2024) have been implemented since 
2018, incorporating three strategies: strengthening public support for private institutions, 
creating quasi -public mechanisms, and raising child -raising allowa nces. Since 
August  2022, the government has introduced additional measures to alleviate the 
financial burden of raising children, such as expanding affordable education and care 
services, increasing childcare subsidies, reducing tuition, and doubling child -rearing 
allowances.  
2. In order to sustain the stable operation of an aging society, the White Paper for an Aged 
Society was revised in 2021 to enhance support for senior citizens. It emphasizes 
four developmental visions: autonomy, self -reliance, inclusion,  and sustainability, along 
with strategies and measures. Additionally, strategies formulated in the White Paper are 
to be simultaneously implemented through collaboration between the public and private 
sectors, industrial development, smart technology, and  family support. Furthermore, to 
actualize the policy objectives of the White Paper for an Aged Society, the Response Plan 
for a Super -aged Society was introduced in 2022.  
 
Page 12, Paragraph  1.9 
Headline inflation was contained below 3% throughout 2018 -22, despite its upward trend since 
2021. Consumer price fluctuations were mainly driven by supply -side factors, including global oil 
price movements' repercussions on the local market for fuels and weather shock -induced declines 
in fruit and vegetable produc tion. Inflationary pressures were also attributable to the gradual 
recovery in private consumption, as pandemic -related restrictions were progressively relaxed in the 
second half of 2021. Accordingly, the core inflation rate also increased from 2021 onward , albeit 
more mildly (Table  1.1). 
 
Question 4:   
What are the government's measures to help address inflation, including measures to alleviate the 
impact on vulnerable sectors?  
 
Answer:   
1. We have implemented measures to maintain price stability, as well as monetary policy 
tightening at a moderate and gradual pace, assisting to rein in domestic inflation expectations. 
Moreover, major economies' monetary tightening has created spillover effects, and 
international raw material prices have declined because of we aker global demand. As a result, 
our inflation rate has been relatively mild compared to the major economies.  
2. The government has introduced several measures to stabilize prices, such as 
maintaining the stability of domestic power prices, providing exemptio ns from business tax on 
imported soybeans, corn, and wheat to alleviate the operational burden on businesses, as well 
as establishing a material reserve mechanism, and adjusting production and sales scheduling.  
 
II.  TRADE AND INVESTMENT REGIMES  
Page 25 -26, Paragraph  2.23 
Chinese  Taipei has a limited number of regional trade agreements (RTAs) and economic cooperation 
agreements (ECAs). It places importance in pursuing economic and trade relations with other trading 
partners in the region and beyon d and securing a central role in global and regional supply chains. 
Chinese  Taipei has concluded RTAs with Belize, El  Salvador, Eswatini, Guatemala, Honduras, the 
Marshall Islands, New  Zealand, Nicaragua, Panama, Paraguay, and Singapore; and a Cross -Strait s 
Economic Cooperation Framework Agreement (ECFA). Chinese  Taipei notified the WTO that the 
operation of its FTA with Nicaragua and El  Salvador would be suspended indefinitely as of 1  July 2022 
and as of 15  May 2023, respectively.  
 
Question 5:   
Noting that  Chinese  Taipei's involvement in regional trade agreements and economic cooperation 
agreements is mainly with countries in Central America, will Chinese  Taipei consider entering into 
regional trade agreements or economic cooperation agreements with neighbo ring countries in Asia? 
Please elaborate.  
 WT/TPR/M/448/Add.1  
 
- 107 - 
 
 
  
 Answer:   
We have good conditions and enthusiasm, and are willing to develop trade and economic 
cooperation relations with all trading partners and sign equal and mutually beneficial trade 
agreements or economic cooperation agreements.  
 
Page 26, Paragraph 2.25  
The ECFA between China and Chinese  Taipei came into effect in 2010. The ECFA aims at reducing 
tariffs, eliminating non -tariff trade barriers, promoting trade and investment contacts, and boosting 
economic development and employment. After the ECFA's entry into force, both parties implemented 
an early harvest programme that includes tariff concessions for 539 products from Chinese  Taipei 
and 267 from China. In the area of services, the programme cover s 7 sectors for Chinese  Taipei 
(including banking and movies), and 11  services sectors for China (including banking, securities, 
hospitals, and accounting). The ECFA provides for two additional follow -up agreements on goods 
and services. The Trade in Servi ces Agreement, signed in 2013 and not yet in force, covers 
80 sectors from China (including finance, retail, electronics, publishing, and travel) and 64 from 
Chinese  Taipei (including transportation, tourism, and traditional Chinese medicine), all exceedin g 
the level of Chinese  Taipei's WTO commitments. The negotiations on trade in goods were suspended 
in 2016.  
 
Question 6:   
What is the progress of the negotiations on the two additional follow -up agreements on goods and 
services of the Economic Cooperation Framework Agreement between China and Chinese  Taipei? Is 
there an appetite for both economies to continue and finalize the negotiations?  
 
Answer:   
Over the years, the ECFA has contributed to a cross -strait supply chain which is mutually 
beneficial to both economies. Thus, we consider that the ECFA should remain valid.  
 
Page 26, Paragraph  2.26 
Chinese  Taipei has applied for accession to the Comprehensive and Progressive Agreement for Trans 
Pacific Partnership (CPTPP) and is also seeking to join other subregi onal economic integration effort.  
 
Question 7:   
What are the updates on Chinese  Taipei's application to the CPTPP? Can you share about the actions 
done by the government prior to Chinese  Taipei's formal application to the CPTPP?  
 
Answer:   
We are both able  and willing to meet the CPTPP's high standards in terms of rules and market 
access, and has completed all of the necessary preparations for its accession to the CPTPP. 
We have explained in detail its efforts as well as the reasons why it is the most suita ble 
candidate for the next round of CPTPP expansion to its members. We maintain close contact 
with every CPTPP member and are currently awaiting further instructions from CPTPP 
members regarding our application.  
 
Question 8:   
Which CPTPP members supported Chinese  Taipei's application to the CPTPP so far?  
 
Answer:   
The CPTPP is open to accession requests by economies that are ready to meet the high 
standards of the Agreement and with a demonstrated pattern of complying with their trade 
commitments. The application of the Separate Customs Territory of Taiwan, Penghu, Kinmen 
and Matsu is welcomed by all CPTPP members.  
 
Page 29, Paragraph  2.40 
Chinese  Taipei maintains a series of incentives to promote local investment and attract overseas 
investment, which, in addition to the ones provided under the Free Trade Zones (FTZs), the Science 
Parks, EPZs/Technology Industrial Parks (TIPs), and the Agricultural Technology Parks 
(Section  3.3.1), consist mainly of tax deductions and other support meas ures (Table  2.1). During 
the review period, new incentive programmes were implemented. In 2019, Chinese  Taipei launched 
three reshoring programmes designed to promote the return of local companies to Chinese  Taipei 
and invest in specific sectors, particula rly those covered by the "5+2 Innovative Industries Plan". WT/TPR/M/448/Add.1  
 
- 108 - 
 
  
 Under these programmes, companies investing in the latter innovative industries may rent land at 
concessionary rates and have access to finance at preferential rates. As of January  2023, as a resul t 
of these incentives, investments worth TWD  1.9 trillion had been attracted.  
 
Question 9:   
The Philippines priority sectors for investment promotion to Chinese  Taipei in industrial, 
manufacturing and transport (IMT) are electronics, automotive and strateg ic services (maintenance 
repair and overhaul of aircraft and ships). What other sectors could Chinese  Taipei consider exploring 
in relation to Industry 4.0 and smart cities to enable urban and rural developments in the Philippines? 
Has Chinese  Taipei consi dered partnering with other rural areas for smart city developments?  
 
Answer:   
1. Industry 4.0 and smart cities serve as pivotal drivers for our industries. We welcome the 
Philippines to utilize bilateral platforms for the exchange of ideas.  
2. For the developm ent of the smart city -related industries, we are currently promoting 
international exports through system integration. Both sides have already collaborated 
on microgrid projects. We welcome proposals from the Philippines for further 
collaboration, and will  assist in matchmaking and facilitating cooperation.  
 
III. TRADE POLICIES AND PRACTICES BY MEASURE  
Page 36, Paragraph  3.19 
All tariff lines in Chinese  Taipei's tariff schedule are bound, all accession -related binding 
commitments were implemented, and those  related to the ITA expansion were fully implemented in 
2021.  
 
Page 36, Paragraph  3.20 
Chinese  Taipei bound all of its tariff lines from HS  Chapters 1 -97 at levels ranging from zero to 
500%, with a total of 96 tiers. The highest bound rates apply to the sa me lines with the highest 
applied tariff rates. As with the applied MFN rates, tariff lines are bound at ad  valorem (98.3%), 
specific rates (0.9%), or alternate duties (0.8%). In 2023, Chinese  Taipei's applied MFN tariff ranges 
(WTO definition) coincided f or most products to the bound tariff ranges, except for sugars and 
confectionery, non -electric machinery, and petroleum. The applied and the bound rates are at the 
same level for all tariff lines that carry specific rates, and for lines with alternate rate s there is only 
one line that differs. Nevertheless, a comparison of Chinese  Taipei's bindings and the MFN tariff 
applied in 2023 reveals that for six tariff lines the applied MFN tariff exceeds the bound level 
(Table  3.2). 
 
 
Question 10:   
What was the reason for having MFN applied rates that exceed the bound rates on the six  tariff lines 
listed in Table  3.2? 
 
Answer:   
1. Upon our accession to the WTO in 2002, the "edible offal of rabbits or hares, fresh, 
chilled or frozen" was classified under TL0208.90.90 (other edible meat offal, fresh, 
chilled, or frozen other than edible offal of poultry under heading No.  02.06) with t he 
bound rate of 45%. The applied rate of this item has remained 45% since then. In  2006, 
WT/TPR/M/448/Add.1  
 
- 109 - 
 
 
  
 this item was reclassified under TL0208.10.20 (edible offal of rabbits or hares, fresh, 
chilled or frozen) in accordance with the WCO's opinion; however, we incorrect ly put 
20% as its bound rate. This mistake continued in the HS2007 to HS2012 transposition. 
Therefore, we do not think that our applied rate (45%) exceeds the bound rate, since 
the correct bound rate should be 45%. And this technical error will be adjusted  in the 
current CTS2017 transposition process.  
2. For the rest of the tariff lines, the applied rates exceeding the bound rates mainly 
resulted from the reclassification of the tariff lines. We confirm that the applied rates 
for the tariff lines should be the  same as their respective bound rates recorded in the 
CTS database. We will amend them as soon as possible.  
 
Question 11:   
Has any WTO  Member initiated proceedings to lodge a complaint against Chinese  Taipei for 
exceeding the bound tariff rates?  
 
Answer:   
No. 
 
Page 42, Paragraph  3.40 
Import restrictions also apply to rice products that contain rice varieties bred locally that have not 
been allowed by the competent authority for overseas cultivation. These cannot be imported unless 
such import has been appro ved by the competent authority.  
 
Question 12:   
How has the global crisis in rice (surging prices and shortage in supply) so far affected 
Chinese  Taipei? Are there still import restrictions in place for rice products?  
 
Answer:   
There is no effect. We have m aintained the guaranteed price purchase mechanism for rice and 
preserves a certain amount for public stocks. We do not implement any restrictions on rice 
imports.  
 
Page 47, Paragraph  3.63 
In 2023, 20 tariff lines at the HS  10-digit level were subject to export licensing (permit), representing 
0.2% of total lines. Goods subject to export licensing, as at the time of the last Review, were mainly 
equipment in connection with semiconductors, di amonds, and microscopes (Table  3.8). Three 
products require a seasonal export licence from 1  November to 31  March each year. In 2021 and 
2022, exports subject to licensing accounted for 0.4% of total exports.  
 
Question 13:   
What is the rationale for imposi ng export licensing measures for the 20 tariff lines cited?  
 
Answer:   
In accordance with our Foreign Trade Act, we adopt export licensing measures on goods based 
on the requirements of international treaties and trade agreements, or as deemed necessary 
for defense, social order, culture, public health, environmental/ecological protection, or any 
other policy needs.  
 
Page 65, Paragraph  3.126  
Chinese  Taipei became a Party to the WTO  Agreement on Government Procurement (GPA) in 2009 
and to the revised GPA in 2014. Its commitments under the GPA follow the principle of reciprocity. 
Procurement of construction and goods accounted for 42% and 44%, r espectively, of the value of 
GPA-covered procurement in 2021.  
 
Question 14:   
What have been the benefits of Chinese  Taipei's participation in the WTO  Agreement on Government 
Procurement?  
 
Answer:   
The major benefits of participation in GPA provides us ac cess to the foreign government 
procurement markets and grants our suppliers fair and non -discriminatory opportunities to WT/TPR/M/448/Add.1  
 
- 110 - 
 
  
 compete in foreign markets. Opening our market to international competition has brought 
positive impacts on the product quality of our firms concerned and contributed to better 
productivity and efficiency nationwide in the long run.  
 
1. Participating in the GPA reflects a commitment to providing transparency of laws, 
regulations, procedures and practices regarding procurement system, promoti ng 
competition to the maximum extent practicable and in the implementation of an 
electronic government procurement system. By collaborating with overseas suppliers, 
our suppliers can enhance their own professional competency to ensure good levels of 
contra ct performance.  
2. Under the GPA, our suppliers benefit from a level playing field in global government 
procurement markets, with businesses enjoying significantly expanded access to 
government procurement opportunities internationally.  
 
IV. TRADE POLICIES BY  SECTOR  
Page 78, Paragraph  4.2-4.5 
4.2. Chinese  Taipei's agriculture sector remains small on account of scarce farmland, fragmented 
farming operations, and a declining and ageing rural workforce. In 2021, Chinese  Taipei had 
734,634  ha under cultivation, 8,107  ha used for animal husbandry, and 30,668  ha used for 
aquaculture ponds. Most farms remain small -scale (1.1  ha on average) and family -operated.  
 
4.3. Vulnerability to adverse climatic conditions constitutes another impediment to the secto r's 
growth and productivity. During the review period, Chinese  Taipei experienced several 
weather -related disasters, including floods and drought. The total disaster -related agricultural loss 
for 2018 -21 was estimated at TWD  34.9 billion.  
 
4.4. Chinese  Taipei remains heavily dependent on imported food and agricultural inputs, such as 
animal feed and forage crops, and fertilizers. Its trade balance in fish and fish products (WTO 
definition) was positive during 2018 -19 but turned negative thereafter (Table  4.2). Imports of food 
represented about 3.6% of total merchandise imports in 2022, against 4% in 2018. In 2021, imports 
accounted for 68.7% of Chinese  Taipei's annual caloric intake, against 65.5% in 2018. The steep 
rise in sea transport costs, triggered by a global shortage of shipping containers following the 
outbreak of the COVID -19 pandemic, had a dampening effect on Chinese  Taipei's trade in 
agricultural products.  
 
4.5. Inward investment in most agriculture (farming, animal husbandry, forestry, fishing, and 
aquaculture) activities remains restricted (Section  2.4). A "Small Landlords, Big Tenants" 
programme, in place since 2009, continues to offer various incentives aimed at rejuvenating the 
agricultural labour structure, expanding farm scale, and providin g retirement relief to elderly 
farmers.  
 
Question 15:   
The Philippine agriculture sector shares some challenges/concerns with Chinese  Taipei, particularly 
fragmented farming, ageing farmers, and vulnerability to adverse climatic conditions. Aside from 
the "Small Landlords, Big Tenants" Programme, what are the plans/programs being implemented by 
the Chinese  Taipei government in order to advance the level of mechanization and clustering in its 
farms and make it more climate resilient? Is there a specific inve stment promotion program being 
implemented to attract these types of investments in Chinese  Taipei?  
 
Answer:   
The M inistry of Agriculture has guided farmers to set up structure -enhanced greenhouse 
facilities since 2017. It has encouraged the vegetable, fruit tree, flower, and seedling 
industries to adopt intelligent greenhouse cultivation models, which will help stabilize crop 
production, produce high -quality agricultural products, and stabilize farmers' income. The 
project aims to mitigate th e adverse impacts of climate change on the agricultural and food 
industry.  
 
Question 16:   
Noting that Chinese  Taipei is a net agri -food importer, are there any recent national or regional 
initiatives geared towards the relaxation of non -tariff measures? If  yes, what agri -food commodities 
are covered by such initiatives?  
 WT/TPR/M/448/Add.1  
 
- 111 - 
 
 
  
 Answer:   
The relaxation of quarantine measures on the importation of plants and plant products are as 
follows:  
1. Starting 1  January  2023, except for the specified format of phytosanitary ce rtificates 
(PCs) stipulated in bilateral agreements, the PCs attached to the imported plant or 
regulated products can be scanned with the QR  Code which is linked to official website 
or the produced electronic formats, in compliance with our quarantine requ irements. 
The PCs are allowed to be printed on ordinary papers and can be electronically signed 
or issued with electronic signatures or stamps.  
2. In 2023, the Animal and Plant Health Inspection Agency (APHIA) deleted 37 items of 
articles, which do not need t o apply for plant quarantine or inspection on arrival, and 
added 22 items to include conditions for exemption from plant quarantine or inspection. 
(https://www.aphi a.gov.tw/theme_data.php?theme=news&sub_theme=massage&id=
20467 ) 
 
Page 78 and 80, Paragraph  4.4-4.10 
4.4. Chinese  Taipei remains heavily dependent on imported food and agricultural inputs, such as 
animal feed and forage crops, and fertilizers. Its trade balance in fish and fish products (WTO 
definition) was positive during 2018 -19 but turned negative thereafter (Table  4.2). Imports of food 
represented about 3.6% of total merchandise imports in 2022, against 4% in 2 018. In 2021, imports 
accounted for 68.7% of Chinese  Taipei's annual caloric intake, against 65.5% in 2018. The steep 
rise in sea transport costs, triggered by a global shortage of shipping containers following the 
outbreak of the COVID -19 pandemic, had a dampening effect on Chinese  Taipei's trade in 
agricultural products.  
 
4.9. The main laws governing the sector remain the Agricultural Development Act, the Forestry Act, 
and the Fisheries Act. During the review period, amendments were made to, inter  alia, t he Farmer 
Health Insurance Act and the Fisheries Act. Chinese  Taipei also enacted the Organic Agriculture 
Promotion Act (30 May  2018), the Act for Distant Water Fisheries (20 July  2016), the Agricultural 
Insurance Act (27  May 2020), the Farmer Pension Act (10 June 2020), and the Irrigation Act 
(22 July 2020). On 1  October  2020, all irrigation associations operating in Chinese  Taipei were 
formally absorbed by a newly established Irrigation Agency under the COA.  
 
4.10. Chinese  Taipei joined the Southern India n Ocean Fisheries Agreement (SIOFA) in July  2019. 
Having made essential improvements in the areas of legal framework; traceability; global 
cooperation; and monitoring, control, and surveillance, Chinese  Taipei was removed from the 
European  Union's "Yellow Card" list for illegal, unreported, and unregulated fishing on 27  June 2019.  
 
Question 17:   
Noting the increasing imports of fish and fish products and the strengthened measures being 
implemented on the local fishery industry to combat illegal, unreported,  and unregulated fishing, 
does Chinese  Taipei also afford similar treatment vis-à-vis imported fish and fish products? How 
have regulations on imported fish and fish products evolved with the improvements in the 
regulations of the local fishing industry?  
 
Answer:   
For the importation of the species needs approval, such as toothfish, southern bluefin tuna, 
bluefin tuna, swordfish, and bigeye tuna, relevant fishery statistics or catch documents are 
required to submit for verification before granting the appro val. We intend to amend the Act 
for Distant Water Fisheries to require that any catch or fisheries product from IUU fishing 
activities shall not be imported.  
 
Page 85, Paragraph  4.33 
Energy policy continued to be influenced by the Greenhouse Gas Reduction and Management Act 
(2015), which was superseded by the Climate Change Response Act on 15  February  2023. The new 
Act upgraded Chinese  Taipei's framework for GHG reduction and formalized its goal of transitioning 
to net -zero GHG emissions by 2050. Key innovations include the introduction of a carbon pricing 
mechanism and a complementary incentive mechanism for emissions reduction. Chinese  Taipei's 
plans for transitioning to net -zero GHG emissions include an energy transition strategy comprising 
three pillars (building a zero -carbon energy system, enhancing infrastructure for system resilience, 
and promoting green energy innovation and investment) and nine action areas.  WT/TPR/M/448/Add.1  
 
- 112 - 
 
  
 Question 18:   
Considering that Chinese  Taipei's manufacturing industry is highly e nergy -intensive and relies on 
other high -carbon -footprint inputs, how does the government plan to implement its goal of 
transitioning to net -zero greenhouse gas emissions?  
 
Answer:   
1. In response to the global trend towards achieving net -zero emissions and t he increasing 
pressure to reduce carbon emissions in the supply chains, we announced the Pathway to 
Net-Zero Emissions in 2050 in 2022. The pathway is based on the four transition 
strategies on energy, industry, life, and society and the two governance fou ndations of 
technology  R&D and climate legislation, and supplemented by 12 key strategies.  
2. The 12 key strategies, including wind/Solar PV, hydrogen, innovative energy, power 
systems & energy storage, energy saving, carbon capture, utilization and storage (CCUS), 
electric & carbon -free vehicles, resource recycling and zero waste, carbon sinks, gr een 
lifestyle, green finance, and equitable transition to drive initiatives related to the net -zero 
transformation.  
3. In addition, the Climate Change Response Act was amended in February  2023 to 
incorporate the 2050 net -zero emissions target into the law so  as to implement the 
net-zero transformation target through practical actions.  
 
Question 19:   
What is the government's stance and policy direction on the global trading environment being 
reshaped by carbon border adjustment mechanisms? Particularly on the EU CBAM implementation?  
 
Answer:   
2. As a trade -oriented open economy, any changes in trade -related regulations will have 
varying degrees of impact on our imports and exports.  
3. We recognize the importance of promoting sustainable environmental development, 
including the achievement of climate goals through trade mechanisms. However, as one 
of the ways to promote the environmental agenda, CBAM has a wide range of impacts on 
cross-border trade and should ensure its compatibility with the relevant WTO norms and 
regulations so that it does not result in discriminatory treatment and does not cause 
hidden interference and restrictions on the global trading system.  
 
Page 80, Paragraph  4.8 
The COA remains in charge of the Agricultural Credit Guarantee Fund (ACGF) aimed at assisting 
farmers and fishers with insufficient collateral to obtain agricultural loans. The COA is also the 
competent authority managing the Fund for Redressing Damage to Farmers Caused by Agriculture 
Imports and its sub -fund, the Pig Farming Industry Fund, established in 2021. These Funds finance 
support measures intended to help farmers to cope with the challenges of trade liberalization, 
accelerate the agriculture sector's structural transformation, and enhance its competitiveness. In 
January  2021, C hinese  Taipei also established an Agricultural Insurance Fund for the purpose of 
implementing risk -spreading mechanisms, stabilizing the agricultural insurance system's operations 
and functions, training loss adjusters, and establishing an agricultural ins urance database. Pursuant 
to the Agricultural Insurance Act, the COA is to inject up to TWD  10 billion into the Fund. The 
authorities indicate that TWD  0.6 billion have been injected to date.  
 
Question 20:   
The Philippines would like to request Chinese  Taipei for more information in the implementation of 
the Fund for Redressing Damage to Farmers Caused by Agricultural Imports. What are the 
parameters being considered to ascertain that the damage is causally l inked with the importation 
and qualification of beneficiaries?  
 
Answer:   
The Fund for Redressing Damage to Farmers Caused by Agriculture Imports is allocated from 
the central government's annual budget. The competent authority may propose projects it 
deem s necessary for agricultural adjustments or preventive measures with respect to 
damaged domestic agricultural products likely caused by agricultural imports or reduced tariff 
rates on foreign products in accordance with official agreements with foreign cou ntries or 
international organizations. The agricultural adjustments or preventive measures include 
financial supports and relief measures for specifically affected products, and production 
adjustments or preventive measures for industries.  WT/TPR/M/448/Add.1  
 
- 113 - 
 
 
  
 Page 80, Paragra ph 4.12 
The COA continues to assist farmers in their global market expansion efforts by conducting and 
facilitating marketing programmes, supporting participation in overseas exhibitions, and building 
brand images. Export promotion initiatives cover a broa d range of beneficiary products, including 
fish (tuna, grouper, and tilapia), orchids, tea, soya beans, and fruits (bananas and mangos). During 
2018-22, the COA hosted 29 agricultural product marketing events and provided support for 
participation in 51 in ternational exhibitions and 137 sales promotion activities carried out overseas.  
 
Question 21:   
What are the product -specific rules and regulations on shrimps imported by Chinese  Taipei from the 
Philippines? Is there a plan to decrease further the tariff r ate? 
 
Answer:   
1. In accordance with Regulations for Systematic Inspection of Imported Food, fishery 
products (including shrimps) have been subjected to systematic inspection since 
1 January  2018. According to Article  7 of the above regulation, the fishery pr oducts 
(including shrimps) laid down in the CCC Code List of fishery products from countries 
which have not been approved by systematic inspection are allowed to be imported. 
Importers of those products are required to apply to the FDA for import inspectio n. Only 
after those products have been approved by import inspection can they be imported.  
2. Live shrimps can be imported from the Philippines by applying for import quarantine to 
the branches of the Animal and Plant Health Inspection Agency (APHIA) in accordance 
with the Quarantine Requirements for the Importation of Live Crustaceans and Molluscs  
and Quarantine Requirements for the Importation of Regulated Objects Related to 
Decapod Iridescent Virus 1. Frozen or chilled shrimps are exempt from import quarantine 
requirements.  
3. Currently we are not planning to lower the tariff rate.  
 
Page 82, Paragra ph 4.16 
The COA continues to assist farmers in their global market expansion efforts by conducting and 
facilitating marketing programmes, supporting participation in overseas exhibitions, and building 
brand images. Export promotion initiatives cover a broa d range of beneficiary products, including 
fish (tuna, grouper, and tilapia), orchids, tea, soya beans, and fruits (bananas and mangos). During 
2018-22, the COA hosted 29 agricultural product marketing events and provided support for 
participation in 51 in ternational exhibitions and 137 sales promotion activities carried out overseas.  
 
Question 22:   
The Philippines would like to know more about the export promotion efforts of Chinese  Taipei for 
fish and fish products and fruits. To strengthen exports, these  commodities require a fully functioning 
and world -class cold chain. Does Chinese  Taipei have a specific program for developing the cold 
chain industry to serve these export -oriented commodities? Noting some similarities with the export 
profile of the Phil ippines, is there interest from local cold chain industry operators to expand 
operations in countries like the Philippines?  
 
Answer:   
In order to develop a cold chain logistics infrastructure and its operational capabilities for 
domestic farms, fisheries, and livestock products, diversify sales channels for the domestic 
and international marketing of our agricultural products, and to reduce losses and risks during 
the production, transport, and sale of such products, the Ministry of Agriculture (MOA) 
contin ues to promote the program Building an Agricultural Products Cold Chain Logistics and 
Quality Assurance Demonstration System. A cold -chain freshness preservation and logistics 
system has been established that includes post -harvest handling, processing, pac kaging, cold 
chain storage, and logistics and delivery to ensure that agricultural products remain high in 
quality from production to consumers, while enhancing international competitiveness.  
 
In addition, the MOA promotes agricultural aspects of the New Southbound Policy (NSP) by 
strengthening two -way exchanges of agricultural talents and technology, deepening 
agricultural cooperation with NSP partner countries, and promoting our agricultural material, 
equipment, and technology exports. We are optimis tic about expanding the cold chain system 
to international trade in the future.  
 WT/TPR/M/448/Add.1  
 
- 114 - 
 
  
 Page 82, Paragraph  4.17 
In July  2017, the COA established an agricultural single window to assist enterprises that intend to 
launch or expand operations in New Southbound Poli cy (NSP) partner economies. The single window 
offers information and services in various areas, including investment regimes, capital requirements, 
technical support, trade, intellectual property rights, certification, and labour markets. The 
authorities i ndicate that the single window assisted 129 applicants during 2020 -22. 
 
Question 23:   
The Philippines is one with Chinese  Taipei in promoting ease of doing business, especially for 
prospective investors. In this regard, is there a window for the Philippine s as one of the NSP partner 
economies, to explore opportunities to collaborate with Chinese  Taipei in facilitating the expansion 
of investments of Taipan investors in the Philippines?  
 
Answer:   
According to our statistics, as of June  2023, direct investmen t to the Philippines has exceed 
USD 2.3 billion. Nearly 50% of this was implemented after the updated BIA signed in 
December  2017. With the Philippines' good investment environment and investments 
protection, we will continue to encourage our enterprises t o invest in the Philippines.  
 
Page 83, Paragraph  4.26 
Chinese  Taipei's energy needs continue to be met essentially through imports, although imported 
energy's share of the total energy supply decreased slightly from 98% in 2018 to 97.3% in 2022. 
Energy imp orts represented 18.1% of the total import bill in 2022, up from 17.6% in 2018. The 
energy supply matrix remains dominated by fossil fuels (Chart  4.1), with coal and natural gas being 
the inputs for most locally generated electricity. Renewable sources' co mbined share in total energy 
supply, albeit still modest, has been on the rise. All energy resources are imported by sea, as 
Chinese  Taipei's electricity grid remains without any overseas interconnections. The energy sector's 
resilience is also limited by ageing infrastructure and constrained opportunities for overseas 
cooperation.  
 
Question 24:   
The contribution of mining and quarrying to the national GDP has always been almost insignificant 
at 0.1%. What specific activities are covered under this and why is there no push for its 
development? Developing the minerals industry, if proven to be present and competitive in 
Chinese  Taipei, is a strategic area of focus as the world transitions to clean energy.  
 
Answer:   
We have limited mineral resources. Since joining the WTO, our coal mining industry has 
become obsolete due to the absence of government subsidies. Currently, only marble is 
produced domestically, primarily for use in the cement industry, while the rest rel ies on 
imports.  
 
The main products of the mining industry are oil and gas, marble, serpentine, and silica sand, 
while earth and stone extraction is primarily collected from river dredging and 
construction -remaining earth and stone.  
 
Page 84, Paragraph  4.28 
The MOEA's Bureau of Energy (BOE) remains the main entity in charge of formulating energy policy 
and implementing energy -related legislation; it also acts as the regulator of the electricity subsector. 
Its responsibilities include evaluating and planning  energy supply and demand; granting 
authorizations for the exploration, production, transport, storage, transformation, import and 
export, distribution, marketing, and utilization of energy; reviewing natural gas and electricity prices 
and renewable energy  feed-in tariffs; granting establishment permits to energy enterprises and 
overseeing their operations; and overseeing technical personnel in the sector.16 The Environmental 
Protection Administration is responsible for drawing up plans and regulations in t he area of climate 
change adaptation, in collaboration with relevant ministries and agencies.  
Question 25:   
How effective is the implementation of the feed -in tariff mechanism in the country in terms of 
accelerating investments and usage of cleaner technol ogies? What are the current bottlenecks and 
policy considerations that form part of the review of natural gas and electricity prices and renewable 
energy feed -in tariffs?  
 WT/TPR/M/448/Add.1  
 
- 115 - 
 
 
  
 Answer:  
1. Since the FIT (Feed -In Tariff) Scheme has been implemented in 2009, investment in 
power equipment installation has effectively increased renewable energy capacity, and 
energy structure been improved. FIT review committee conducts regular reviews based 
on industrial technology improvements and initial setup costs. FIT works  well. 
2. In order to ensure the public interest, pricing policies of electricity and natural gas are 
formulated through price review  processes taking into consideration on socio -economic 
conditions, fuel cost, and price stability.  
 
Page 84, Paragraph  4.30 
In May 2019, an amendment of the Renewable Energy Development Act introduced local authorities' 
competence to support the reviewing process of renewable energy generation equipment (up to 
2,000  kW capacity); new "conversion rules between feed -in tariffs and green power direct 
supply/wheeling"; incentives for power generation cooperatives, civil power plants established by 
residents of a community, and renewable energy power generation and energy storage facilities 
installed in indigenous areas; and a requirem ent that large electricity consumers either install 
renewable generation and storage facilities of a certain capacity or purchase a certain amount of 
electricity generated from renewable sources (verifiable by a certificate). The Natural Gas Enterprise 
Act was amended in May  2020 to institute penalties for utility enterprises refusing to supply natural 
gas without proper justification.  
 
Question 26:   
What are the types of incentives provided under the Renewable Energy Development Act, likewise 
the types of penalties under the Natural Gas Enterprise Act?  
 
Answer:   
1. The incentives provided by the Renewable Energy Development Act include FIT 
mechanism to encourage the establishment of various types of renewable energy and 
financial supports for demonstration pro jects that assist expand participation or early 
market penetration.  
2. The type of penalties specified in The Natural Gas Enterprise Act includes fine, deadline 
for improvement, and in serious cases, the establishment permit and gas supply 
business license may be revoked.  
 
Page 86, Paragraph  4.37 
TPC also remains dominant in the electricity generation market, accounting for 55.8% of installed 
capacity and 67.9% of generated electricity in 2022, down from 63.4% and 69.0%, respectively, in 
2018 (Charts  4.2 and 4.3). Since 2017, renewable energy producers can sell their electricity to 
consumers either directly or through TPC's grid (wheeling). Alternatively, they can sell it to TPC at 
guaranteed feed -in tariffs set annually through broad consultations co nvened by the MOEA. 
Non-renewable power producers are allowed to sell electricity only to TPC. All businesses that own 
electricity generation equipment must contribute to the Fund to Facilitate the Development of Electric 
Power.  
 
Question 27:   
Comparing in stalled capacity between 2018 and 2022, it is evident that power generated from 
nuclear energy decreased due to no additional capacity and inherently with the increase in other 
technologies. Is Chinese  Taipei considering to add installed capacity of power generated from nuclear 
energy, especially, the small modular reactor technology? On the other hand, which countries 
supplies Chinese  Taipei with nuclear fuel? Does the country pre -process these fuels?  
 
Answer:   
Our energy transition policy allows existing nuclear power reactors to operate until their 
licenses expire. We have no plan to install new reactors currently. Small modular nuclear 
reactor technology is in the pre -commercial stage and with high uncertainty. We will continue 
to watch its development o f technology, security, and regulatory issues. The nuclear fuels 
stock is sufficient, so we will not import in the future.  
 
Page 90, Paragraph  4.58 
Chinese  Taipei's economic growth continues to be underpinned by its highly developed and resilient 
financial system, which offers an ample set of financial products and services across banking, WT/TPR/M/448/Add.1  
 
- 116 - 
 
  
 insurance, asset management, and capital markets. Financial an d insurance activities contributions 
to GDP and employment remained broadly stable throughout the review period, and stood at 6.4% 
and 3.8%, respectively, in 2022. The authorities indicate that in 2022, 92.1% of adults had bank or 
post office accounts, 95. 5% had made electronic payments, and 73.2% owned life insurance policies.  
  
Question 28:   
What recent policy measures have been undertaken by Chinese  Taipei to ensure and sustain the 
resiliency of its financial system amid global uncertainties? How did Chi nese Taipei attain its high 
level of financial inclusion in terms of participation in formal financial services?  
 
Answer:   
1. The Financial Supervision Commission (FSC) has phased in the Basel III framework 
since 2013 to raise the minimum requirements for cap ital adequacy ratios, while implementing 
the Liquidity Coverage Ratio and Net Stable Funding Ratio. Regarding implementation of the 
"Basel III: Finalizing Post -crisis Reforms ", published by the Basel Committee on Banking 
Supervision (BCBS) in December  2017, the FSC is considering implementing a timeline of the 
revised requirements for credit risks, operational risks, and leverage ratio, as well as the 
revised requirements for market risks and credit valuation adjustments. The loan -to-value 
approach in the s tandard approach for credit risk was introduced in June  2021 to enhance the 
capital requirement calculation for risk sensitivity of real estate exposure.  
 
Moreover, the FSC adheres to the principles developed by the BCBS and designated 
six domestic systemically important banks (D -SIBs). To improve D -SIBs' loss -absorbing 
capacity, the FSC requested those banks to meet 2% additional regulatory capital 
requirements and 2% additional internal capital requirements with Common Equity Tier 1 
Capital only. T hese additional capital requirements must be phased in in four years, starting 
from the year after the designated date.  
 
Furthermore, to strengthen domestic banks' risk -bearing capacity and international 
competitiveness, the FSC, regularly or when necessar y, requires banks to conduct stress tests. 
Severe but plausible stress scenarios for specific risks or total positions are established in line 
with changes in domestic and international economic and financial situations to grasp the risk -
bearing capacity o f banks under adverse conditions.  
 
2. The guidance of public policy plays a significant role in promoting financial inclusion. We 
have promoted several key strategies to achieve financial inclusion. These strategies include 
green lighting the establishment o f new banks, which incentivizes banks to offer lower 
transaction fees to attract customers. Additionally, measures have been introduced to support 
elderly and vulnerable demographics, such as micro -insurance and reverse mortgage 
programs. Efforts have also  been made to improve financial infrastructure, enabling 
institutions like hospitals and schools to accept non -cash transactions. Furthermore, in 
promoting the principle of fair treatment for customers, we evaluate the related performance 
of financial inst itutions through assessments. We have also implemented the "Financial 
Literacy Program" and are dedicated to building a comprehensive Fintech ecosystem. At the 
same time, we encourage financial institutions to introduce diverse financial products and 
services tailored to the needs of various sectors or different groups in society. We also aim to 
strengthen financial literacy and promote the use of financial services to enhance the quality 
of life. Our goal is to shape a "person -centered" financial system th at promotes social equity 
and inclusive growth, while deepening financial inclusion.  
 
Page 92, Paragraph  4.64 
Under the [New Southbound Policy], Chinese  Taipei encourages local financial businesses to diversify 
their exposure to emerging Asian markets. The  FSC has implemented several financial support 
measures to help local banks expand their overseas presence, accordingly, including a "Programme 
to Incentivize Lending by Domestic Banks to Enterprises in Target Countries of the New Southbound 
Policy". Durin g 2018 -22, the FSC approved 30 applications by local banks for the establishment of 
commercial presence in NSP markets. Over the same period, local banks' loans to borrowers from 
NSP economies totalled TWD  6.2 trillion.  
 
Question 29:   
Please elaborate on t he financial support measures implemented or being implemented by the 
Financial Supervisory Commission to assist local banks in expanding their overseas presence. In WT/TPR/M/448/Add.1  
 
- 117 - 
 
 
  
 particular, how is the program cited implemented, and its impact so far in terms of lendin g by 
domestic banks to enterprises in target countries?  
 
Answer:  
In support of the New Southbound Policy, the FSC is actively implementing measures to 
provide diverse funding channels. With the financial sector's support, enterprises can expand 
their busi ness to New Southbound countries and creating a win -win situation.  
 
The FSC has formulated the Program to Incentivize Lending by Domestic Banks to Enterprises 
in Targeting Countries of the New Southbound Policy and publicly awarded banks for 
outstanding pe rformance each year. This encourages domestic banks to extend credit to 
domestic businesses or to our businesses that are based in New Southbound countries. As of 
the end of 2022, the total amount of outstanding loans reached TWD  1,501.6  billion. This was 
an increase of TWD  544.7  billion over the TWD  956.9  billion at the end of 2018.  
 
The FSC assists domestic banks in strengthening their ability to expand their presence in New 
Southbound countries by enhancing cross -border supervisory cooperation with foreign 
competent authorities, effectively utilizing the financial sector's overseas databases, and 
fostering talent in international finance in order to facilitate services for businesses in these 
countries. As of the end of 2022, the number of our banks operating in New Southbound 
countries reached 337, and 318 of these are located in ASEAN.  
 
Page 97, Paragraph  4.89 
"Chinese  Taipei's main telecommunications law, the Telecommunications Act, was replaced by the 
Telecommunications Management Act on 1  July 2020. The authorities indicate that the new law is 
intended to encourage technological innovation, lower entry barriers, and ensure a level playing field 
in the sector. Under the new legal framework, registration with the NCC is mandatory only for 
operators that provide telecommunications services through the public switched telecommunications 
network (PSTN), which requires the use of public resources (frequency or numbering), or have 
interconnections with other telecommunications operators. Registered operat ors may provide 
telecommunications services by setting up their own networks or using existing third -party networks. 
The deployment of telecommunications networks not intended for own use is subject to prior 
approval by the NCC. As such, telecommunications  network owners are not necessarily registered 
telecommunications service providers (operators)"  
 
Question 30:   
What is the impact of the Telecommunications Management Act on the quality of telco services in 
Chinese  Taipei? Did it bring technological innov ation, lower entry barriers, and ensure a level playing 
field in the sector? Can we request for a copy of the legal framework for reference?   
 
Answer:   
The implementation of the Telecommunications Management Act 
(https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=K0060111 ) allows lower market 
entry barriers and a minimum degree of supervision. For examp le, a registration system has 
been adopted to replace the outdated model of concession and licensing. Nonetheless, with a 
view to protecting the rights and interests of consumers, and in accordance with various 
telecommunications services, general obligati ons, special obligations, and designated 
obligations have all been clearly assigned.  
 
To ensure the quality of telecommunications services and to protect the rights and interests 
of consumers, telecommunications enterprises shall abide by rules when provid ing 
telecommunications services. For example, they shall disclose information to consumers about 
service conditions, the quality of the telecommunications network, and data transmission 
management conditions in a clear, public, and obtainable method (gener al obligations).  
 
Telecommunication enterprises, as determined by the competent authority, shall conduct 
regular self -evaluations and publish the results accordingly on their official websites (special 
obligations). In order to ensure effective competition  in the telecommunications service 
market, the competent authority shall also adopt control measures for those with significant 
market influence in the relative telecommunications service market if deemed necessary 
(special control measures of significant market power).  WT/TPR/M/448/Add.1  
 
- 118 - 
 
  
 Page 99, Paragraph  4.100  
Chinese  Taipei's strategic priorities for the transport sector are set out in its 18th mid -term 
development plan (NDP 2021 -2024). The principal focus areas include (i)  expanding and upgrading 
the railway network; (ii ) completing the construction of backbone highways and expressways; 
(iii) accelerating airport development and improving air transport services; (iv)  enhancing harbours' 
competitiveness and navigation safety performance; and (v)  promoting smart transportat ion 
technology.  
 
Question 31:   
Has Chinese  Taipei fully transitioned towards paperless cross -border trade? What are the steps being 
undertaken to achieve this?  
 
Answer:  
Most of our import and export procedures have been fully digitized, such as the single window 
system (refer to Para 3.4), automated customs clearance system, electronic submission of 
customs declarations and support documents, e -payment of customs duties and fees, and 
CITES licenses and Certificates of Origin. These measures have established  a foundation for 
the paperless cross -border trade.  
 
Page 100, Paragraph  4.108  
The Civil Aeronautics Administration (CAA) remains responsible for regulating air transport and 
providing flight navigation services. The governing legislation, the Civil Aviati on Act, was amended 
in April  2018 to include specific provisions on the management of drone activities. The amendment 
introduced, inter alia, a registration system for drone owners, drone inspection competences for the 
CAA (including for imported drones), and rules on drone flight activities.  
 
Question 32:   
How did the amendment to the Civil Aviation Act affect the drone industry of Chinese  Taipei? Were 
there any technological advancements observed in drone activities originating from Chinese  Taipei 
since the amendment?  
 
Answer:   
After the implementation of the drone registration system, all kinds of drones will be overseen, 
which can be linked to the subsequent application for flight activities, and the dynamics of all 
kinds of flight activities will be controlled, which is conducive to safety management. At the 
same time, through the implementation of drone inspection, we can ensure the reliability and 
stability of drone system operation and enhance the safety of drone flight.  
 
The Civ il Aviation Act is enacted to ensure aviation safety, establish a robust civil aviation 
system, adhere to international civil aviation standards, and promote the development of civil 
aviation. The amendment has established a safer drone operating environme nt, guiding 
advanced drone applications and the industry development.  
 
PART II: QUESTIONS REGARDING THE GOVERNMENT REPORT  
 
3 ECONOMIC POLICY AND DEVELOPMENTS  
Page 10, Paragraph  3.21 
In the post -pandemic era, the Separate Customs Territory of Taiwan, Penghu , Kinmen, and Matsu 
has embraced new digital and smart technologies, integrating digital payments to accelerate the 
economic recovery of industries such as retail, food and beverage, and tourism. Business 
opportunities in sectors such as healthcare and inf ormation communication are increased through 
international research and development collaborations in digital technology.  
 
Question 33:   
Kindly share Chinese  Taipei's experience in digital payments integration. What are the challenges 
encountered? What spe cific programs and/or activities are planned to be implemented moving 
forward? Does this include frameworks for possible payment connectivity with other countries?  
 
Answer:   
To accelerate the implementation of inclusive finance and enhance the convenience of 
consumer payments, the Financial Supervisory Commission (FSC) commissioned the Financial 
Information Service Co., Ltd. (FISC) to establish the Inter -Institution Electronic Payment WT/TPR/M/448/Add.1  
 
- 119 - 
 
 
  
 Platform. The company has adopted the QR Code Common Standard (TWQR) as t he unified 
technical specification for barcode payments of financial institutions and electronic payment 
institutions. The TWQR can address inconveniences faced by the public in identifying the 
individual QR codes of institutions or having to apply for mul tiple electronic payment accounts. 
The FISC has actively engaged in discussions with institutions in other Members to promote 
cooperation on mobile payments.  
 
Page 10, Paragraph  3.25 
To encourage the prioritization of green sustainability among businesses,  investors, and consumers, 
and to promote support from the financial sector for green energy development, the Separate 
Customs Territory of Taiwan, Penghu, Kinmen, and Matsu has been undertaking green finance 
initiatives since 2017. A series of action plan s have been introduced since then. On September  2022, 
the Green Finance Action Plan 3.0 was released to enhance the quality and content of ESG 
information disclosures, strengthen climate risk management of financial institutions, promote GHG 
emissions inve ntory disclosures, and establish a sustainable taxonomy.  
 
Question 34:   
Can Chinese  Taipei provide more information on its key green finance initiatives?  
 
Answer:   
To encourage the financial industry and businesses to prioritize climate change issues and 
sustainable development, we continue to promote green finance. In September  2022, the 
Green Finance Action Plan 3.0 was issued, which is implemented through five aspects: 
deployment, funding, data, empowerment and ecosystem and consists of 26 specific 
measures. The measures and achievements are announced online and updated regularly. 
Moreover, all content can be accessed on the official FSC website 
(https://www.fsc.gov.tw/en/home.jsp ?id=419&parentpath=0,4 ). 
 
Additionally, to assist stakeholders in sustainable finance to gather information and share their 
experiences, the FSC is currently establishing a sustainable finance website, which will include 
such information as the implementation results for the green finance action plan, as well as 
investment and financing resources and statistics. It is expected to launch by the end of 2023.  
 
Question 35:   
Are there opportunities for other government s to partner with Chinese  Taipei on those initiatives?  
 
Answer:   
When promoting measures or developing guidelines, the FSC communicates and collaborates 
with other government agencies, such as the Ministry of Environment, the Ministry of 
Economic Affairs, the Ministry of the Interior, and the Ministry of Transportation and 
Communications, to ensure the feasibility of related policies and mechanisms, and jointly 
promote sustainable development.  
 
Also, the FSC actively participates in activities organized by international organizations, 
exchanges views, and works with regulatory authorities of various jurisdictions on sustainable 
finance. Through meetings, as well as bilateral visits, the FSC gathers information, updates 
policies, and shares experiences on cli mate-related issues with financial regulatory authorities 
from different jurisdictions.  
 
Page 10, Paragraph  3.30 
In response to trends in digital and technological transformations, the Separate Customs Territory 
of Taiwan, Penghu, Kinmen and Matsu launched  the nine -year Digital Nation and Innovative 
Economic Development Plan (DIGI+) in 2017. After four years of implementation, the DIGI+ was 
subsequently upgraded to Smart Taiwan 2030. The goal is to enhance the value of the digital 
economy, increase the adop tion of digital services, and improve the coverage of high -speed 
broadband services. Through the integration of government resources and collective efforts from 
the private sector and industries, the government is creating an environment that accelerates d igital 
innovation and economic development.  
 WT/TPR/M/448/Add.1  
 
- 120 - 
 
  
 Question 36:   
Can you provide more information on the progress of the Smart Taiwan 2030 so far? How has this 
benefited the economy and the business, especially the MSMEs?  
 
Answer:   
1. The Smart Taiwan 2030 program , with the vision of promoting innovation, inclusion, 
and sustainability by 2030, has made significant progress in recent times. This includes 
accelerating the deployment of 5G infrastructure, with a coverage rate for the non -rural 
population reaching 96.9 7% by June  2023, exceeding the 85% target for 2025. In the 
effort to promote user -friendly MyData services, have been provided. Additionally, the 
government has subsidized the purchase of mobile devices for a total of 610,000 units, 
prioritizing schools lo cated in remote, ensuring equal educational opportunities in both 
urban and rural areas.  
2. We have assisted industries in digital transformation through the platform of the Tcloud 
Marketplace with more than 50,000 beneficiaries. Furthermore, we have assisted  
information service industry to develop digital cloud service solutions, complete SaaS 
services, and collectively encouraged 8,000 MSMEs to use cloud services. This has 
resulted in additional revenue of TWD  700 million for MSMEs.  
 
Question 37:   
What are t he hindrances in achieving the goals of Smart Taiwan 2030? How were these challenges 
addressed?  
 
Answer:   
Although the pandemic is gradually abating, the intensification of geopolitical conflicts, 
inflationary pressures, climate change, and other risks have forced many services and jobs to 
transition from the physical world to the virtual world. This has further deepened reliance on 
the internet and significantly increased the scale and frequency of cybercrime.  
 
Facing these new challenges and dynamics, the government continues to strategize for the 
future. It actively seeks international collaborations to attract more partners, develops the 
cybersecurity industry that combines the 5G era, digital transformation, and essential sec urity, 
and promotes forward -looking applications to make smart living accessible in every corner. 
The government also diligently adjusts its policies in response to the evolving landscape, as 
seen in its recent focus on the post -pandemic era's direction fo r a smart economy. It includes 
a reevaluation of existing indicators in light of emerging technologies like generative AI, all 
with the aim of enhancing our digital environment and elevating our competitiveness.  
 
Page 11, Paragraph  3.32-3.33 
3.32. The Sepa rate Customs Territory of Taiwan, Penghu, Kinmen and Matsu recognizes that labor 
plays a crucial role in economic development. It is committed to promoting fundamental labor 
principles and rights. To strengthen the protection of workers' rights and interes ts, several regulatory 
reforms have been implemented. These measures include the gradual reduction of total working 
hours, enhancements to occupational accident protections, safeguarding workers' rights, and the 
establishment of effective mechanisms for re solving labor disputes.  
 
3.33. Consequently, the minimum wage has been steadily increasing during the review period. Since 
2016, the minimum monthly wage has been raised for seven consecutive years to TWD  26,400, 
marking an increase of almost 32%. The aim is to stimulate domestic consumption through wage 
growth. In response to the declining birth rate and aging population, efforts are made to encourage 
the middle -aged and the elderly to stay in or return to the workforce. Additionally, continuous 
assistance  is provided to promote youth employment and enhance overall labor force participation.  
 
Question 38:   
With the decline in the working -age population, what strategy has been enforced to increase the 
trend in employment? Is it effective? Please elaborate.  
 
Answer:   
In response to the labor shortage resulting from low birth rates and an aging population, the 
government has been dedicated not only to improving the quality and quantity of the domestic 
workforce but also actively expanding efforts to attract im migrants. This is aimed at increasing 
the availability of foreign talent and the manpower required for industrial development.  WT/TPR/M/448/Add.1  
 
- 121 - 
 
 
  
 1. Domestic workforce:  
(1) The government is implementing Key Talent Cultivation and Recruitment Program 
(2021 -2024), which involves in creasing industry -academia co -establishment of 
specialized learning institutions. This initiative aims to cultivate domestic digital 
talent, and has introduced measures to encourage the employment of women, 
middle -aged and senior workers.  
(2) To address labor shortages in various industries, the government offers talent 
matching services through public employment service institutions, and engages 
with relevant industry supervisory authorities or organizations upon reports of 
labor shortages. This allows for cus tomized talent acquisition services. As a result 
of this collaboration, approximately 700,000 employees are hired annually.  
(3) The Middle -aged and Elderly Employment Promotion Act has been enforced since 
December  2020. The act allows laborers aged 65 and abov e to enter periodic 
labor contracts with employers through mutual agreement, enhancing flexibility 
for both parties. In 2023, the government formulated the Employment Promotion 
Plan for Middle -Aged and Elderly Individuals (2023 -2025). This plan introduces 
various assistance and incentive measures to encourage the continued presence 
of middle -aged and elderly individuals in the workforce, aiming to assist 
300,000  individuals in securing employment over three years.  
 
2. Foreign workforce: Since 2021, the governm ent has developed the Strengthening 
Population and Immigration Policy, focusing on foreign professionals, foreign and 
overseas compatriot students, and intermediate -skilled foreign workers, aiming for a 
net increase of 400,000 in the foreign workforce by 2 030, sustaining our economic 
growth momentum.  
 
Question 39:   
How does the government ensure that the workers' rights are protected when the workers are being 
limited or restricted when it comes to union formation?  
 
Answer:   
According to Article  4 of the Trade Union Act, all workers have the right to organize and join 
trade unions. If workers, in the process of organizing a trade union, face undue influence, 
hindrance, or restriction by the employer, they can apply to the Ministry of Labor for a 
resolution  on unfair labor practices. When the Unfair Labor Practices Adjudication Committee 
of the Ministry of Labor determines that the behavior of the employer or the individual 
exercising management power on behalf of the employer constitutes unfair labor practi ces as 
stipulated in Article  35 of the Trade Union Act, the Ministry of Labor may impose a fine ranging 
from TWD  100,000 to TWD  500,000, as outlined in Article  45 of the same Act. Additionally, 
business entities can be mandated not to impede workers from o rganizing trade unions.  
 
Question 40:   
Despite the yearly increase to the minimum wage, what other measures have been instituted to 
uphold the welfare of workers?  
 
Answer:   
1. To protect labor employment and associated rights, we implement the Middle -aged 
and Elderly Employment Promotion Act along with related sub -laws. We utilize various 
incentive measures to promote employment for middle -aged and elderly individuals 
through career counseling -related programs. Additionally, we amend the Act of 
Gender Equality in Employment, relaxing the application process for pregnancy 
checkup accompaniment and paternity leaves as well as the paid pregnancy checkup 
leave duration. These measures are aimed at creating a more childcare -friendly 
workplace environm ent. 
2. In alignment with the Labor Occupational Accident Insurance and Protection Act, we 
aim to establish a prevention and reconstruction mechanism, diagnosis and treatment 
services, and enhance the occupational accident protection system to ensure worker 
safety in workplaces. The objective is to incentivize small and medium -sized 
enterprises, high -risk businesses, and specific industries to execute safety and health 
improvement plans. This includes implementing labor supervision, guidance, and 
inspections w ithin enterprises and high -risk factories.  WT/TPR/M/448/Add.1  
 
- 122 - 
 
  
 Page 12, Paragraph  3.38 
3.38. The ratification process for the WTO  Agreement on Fisheries Subsidies has been set in motion. 
The Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu is actively engaging i n 
negotiations for the second phase of the Agreement, focusing on addressing subsidies related to 
overcapacity and overfishing, aiming at advancing sustainable development goals in the fisheries 
sector.  
 
Question 41:   
What is the status of Chinese  Taipei's  domestic ratification of the WTO  Agreement on Fisheries 
Subsidies? What are the processes being undertaken by Chinese  Taipei in its ratification of the 
WTO Fisheries Subsidies Agreement?  
 
Answer:   
The Agreement is already under the ratification process.  
 
Question 42:   
Can you share the challenges that the government is facing in the process and how does 
Chinese  Taipei address these challenges?  
 
Answer:   
Explanations needs to be provided to relevant groups within a short timeframe.  
 
Question 43:   
What is the government's timeline to officially submit Chinese  Taipei's acceptance to the WTO?  
 
Answer:   
The instrument of acceptance will be submitted as soon as the process is completed.  
  WT/TPR/M/448/Add.1  
 
- 123 - 
 
 
  
 SINGAPORE  
PART I:  QUESTIONS REGARDING THE SECRETARIAT REPORT  
 
1.3.1.2 Trade in services  
Page 18, Paragraph 1.22  
 
Question 1 : 
The WTO Secretariat Report notes that during the review period, Chinese  Taipei has "switched from 
being a net importer to a net exporter of services" . Are there specific policies that can be at tributed 
to driving this growth of exports?  
 
Answer :  
Our services trade turned from a deficit to a surplus from 2020 to 2022, and the reasons are 
as follows:  
1. From 2020 onwards, the COVID -19 pandemic induced global supply chain bottlenecks, 
and global freight rates thus trended up significantly, resulting in a substantial increase in 
international freight proceeds received by our transport operators.  
2. Of the various components of our service trade, travel recorded the largest deficit from 
2017 to 2019. However, from 2020 onwards, as the COVID -19 border control measures across 
the world led the number of our outbound travellers to shrink, the deficit in the travel account 
narrowed considerably.  
 
2.4.  Investment Regime  
Page 28, Paragraph 2.35  
 
Question 2 : 
The WTO Secretariat Report notes that several amendments to the "Statute for Investment by 
Foreign Nationals" were proposed to encourage overseas investment by simplifying the reporting 
and approval process. Could Chinese  Taipei elaborate on th ese proposed amendments, including 
whether there is a schedule for implementation?  
 
Answer :  
The draft amendment to the Statute for Investment by Foreign Nationals has lapsed due to 
the fact that the review process is incomplete. Currently, there is no pla n to submit a new 
draft proposal.  
 
PART II:  QUESTIONS REGARDING THE GOVERNMENT REPORT  
3.6.1  Participating in WTO  
 
Page 12, Paragraph 3.38  
Question 3 : 
The Government report notes that the ratification process for the WTO  Agreement on 
Fisheries  Subsidies " has been set in motion". Could Chinese  Taipei share details on the domestic 
ratification process, and the anticipated timeline for the completion of this process?  
 
Answer :  
The Agreement is already under the ratification process. The instrument of acceptance will be 
submitted as soon as the process is completed.  
 
3.8  Aid for Trade  
 
Page 15, Paragraph 3.55  
Question 4 : 
The Government report notes Chinese  Taipei's efforts in participating in bilateral and multilateral aid 
and technical assistance prog rams, such as Aid for Trade and with other international 
organisations/institutions/partners. Could Chinese  Taipei (i) share more details on the profile of 
these recipients, and (ii) its future plans for these programmes.  
 WT/TPR/M/448/Add.1  
 
- 124 - 
 
  
 Answer :  
1. We actively engage in bi lateral trade assistance programs. The examples are as follows:  
 
（1） Project to Strengthen Capacity to Support Development of MSMEs in Paraguay: we 
have assisted Paraguay in planning consultation policy for MSMEs, and will continue 
to design consultation courses combining Paraguay's resources and our advantages 
for local suppliers, so as to improve the performance of MSMEs in Paraguay.  
（2） Enhancing the efficiency of production -distribution supply chain in fruit and vegetable 
sector in St. Lucia: we have assisted St. Lucia in establishing the agricultural 
information system and production and marketing adjustment mechanism, and will 
continue to use the agricultural technology to strengthen the country's agricultural 
production and improve the incom e of farmers, as well as build the resilience of 
the agricultural sector to mitigate the effects of climate change.  
 
2. We also engage in multilateral trade related aid programs as follows:  
 
（1） Asia-Pacific Economic Cooperation (APEC): As a constructive member, we have been 
regularly making financial contributions to APEC to assist with capacity building and 
to support APEC priority issues progressing, and will continue to support APEC's work 
of advancing greater people's well -being and regional prosperity.  
 
（2） The European Bank for Reconstruction and Development (EBRD): As a regional 
development financial institution with an excellent reputation, the EBRD aims to help 
Central and Eastern European, Asian, and African countries transform into market 
economies and evol ve into democratic and pluralistic societies. As an important 
partner of the EBRD, we have participated in more than 400 technical cooperation 
programs through the "Taiwan Business -EBRD Cooperation Fund" and will continue 
to work with the EBRD to assist mo re nations to empower transition in the green, 
digital, and economic domains.  
 
（3） Central American Bank for Economic Integration (CABEI): CABEI is one of the most 
important regional multilateral development financial institutions in Central America, 
which off ers resources to projects that foster regional development, reduce poverty 
and inequality, and strengthen regional integration. As the bank's largest 
shareholder, through "Taiwan -CABEI Partnership Trust Fund ", we have been an 
active participant in CABEI te chnical assistance and capacity building programs 
promoting development on agriculture, education, food security, and MSMEs in 
Central America, and will continue to actively participate in CABEI's effort in 
facilitating balanced and sustainable socioeconom ic development in Central America.  
  WT/TPR/M/448/Add.1  
 
- 125 - 
 
 
  
 THAILAND  
WT/TPR/G/448  
 
Para. 3.11  
Page 8  
"3.11 To foster an efficient and supportive investment environment, the Separate Customs 
Territory of Taiwan, Penghu, Kinmen and Matsu has continued to streamline registration 
requirements for foreign companies, enabling companies to fulfill documentation 
requirements after registering their branch or representative offices. Concurrently, the 
approval process for inbound investment has also been simplified, leading to reduced 
administrative costs for investors ". 
 
It would be greatly appreciated if Chinese  Taipei  could provide information regarding 
registration requirements, the current approval process for inbound investment, and the 
duration of an approval process. Furthermore, if an initial proposal is rejected, is there a 
provision for foreign in vestors to resubmit their applications?  
 
Answer:  
1. The regulations and review process for foreign companies applying for 
registration of branches or representative offices can be found in the Commerce 
Industrial Services Portal (https://gcis.nat.gov.tw/ma inNew/index.jsp). The review 
period for establishing branches is 12 working days, and for a representative office 
is 3 working days, excluding the processing time for corrections and objections.  
 
The Company Act does not impose restrictions on the number o f times a foreign 
company can apply to establish a branch or representative office. If the initial 
application is rejected, a foreign investor can still resubmit its application.  
 
2. Relevant requirements are set out in Article  8 of the Statute for Investm ent 
by Foreign Nationals. Prior application and approval are required for foreign 
investments and changes to investment plans. As for the review time, it is necessary 
to evaluate each case individually based on the investment amount and category, 
and the d ecision should be made within one month after all documents are complete. 
Please refer to the website of the Department of Investment Review, MOEA (formerly 
known as MOEAIC) for the details of relevant regulations, application procedures, 
required document s and review timelines. 
(https://dir.moea.gov.tw/businessPub.view?lang=en&op_id_one=1)  
 
Foreign investment applications can be resubmitted and will be reviewed again on a 
case-by-case basis.  
 
WT/TPR/S/448  
Para. 3.38  
Page 41  
1. According to the report, in F ebruary  2023, Chinese  Taipei  imposed a prohibition on 
50 fish products. Therefore, Thailand would like to know whether these measures are still 
in effect. If so, could Chinese  Taipei  provide the number/codes of the documents in which 
Chinese  Taipei  notifie d the WTO?  
 
Answer:  The import prohibition measures on 50 fish products are still in effect. The 
WTO notification document is G/MA/QR/N/TPKM/5.  
 
2. According to import prohibitions which applied to 43 tariff lines under WTO 
agriculture, could you please pr ovide the lists of agricultural products that are covered by 
these import prohibitions?  
 WT/TPR/M/448/Add.1  
 
- 126 - 
 
  
 Answer:  We have notified the WTO of the list of 43 Agricultural products covered 
by import prohibitions (G/MA/QR/N/TPKM/5). The 43 Agricultural products are as 
follows : 
 
0106.11.00.10 -8、0106.19.20.11 -5、0106.19.40.19 -3、0106.19.40.23 -7、
0106.20.10.11 -4、0106.20.10.12 -3、0106.20.10.13 -2、0106.20.10.14 -1、
0106.20.10.15 -0、0106.20.20.31 -8、0106.20.20.32 -7、0106.20.90.21 -5、
0106.20.90.22 -4、0106.20.90.23 -3、0106.20.90.24 -2、0106.20.90.25 -1、
0106.39.00.31 -1、0106.39.00.32 -0、0106.39.00.33 -9、0106.39.00.34 -8、
0106.39.00.35 -7、0106.39.00.36 -6、0106.39.00.37 -5、0106.39.00.38 -4、
0106.39.00.39 -3、0106.39.00.41 -9、0106.39.00.42 -8、0106.39.00.43 -7、
0106.39.00.44 -6、0106.49.00.10 -4、0106.49.00.11 -3、0106.49.00.20 -2、
0106.49.00.30 -0、0106.49.00.40 -8、0106.49.00.50 -5、0106.90.00.11 -1、
0106.90.00.20 -0、0106.90.00.30 -8、0106.90.00.40 -6、0208.90.29.20 -4、
0602.90.10.10 -9、1207.99.20.90 -8、1404.90.99.50 -2 
 
WT/TPR/S/448  
Para. 3.91  
Page 56  
1. In Table  3.10, Chinese  Taipei 's standards (CNS) and their equivalent to international 
standards indicate that almost all local standards are equivalent to international standards, 
with local standards consisting of both mandatory technical regulations and vol untary 
standards. However, para . 3.91, indicates that the Bureau of Standards, Metrology, and 
Inspection (BSMI) is carried out only two voluntary programmes, which are (1) CNS Mark 
Certification (CNS Mark) System and (2) Voluntary Product Certification (VP C) System. In 
this regard, Thailand would like to inquire whether Chinese  Taipei  has mandatory marking 
certification. If so, please further clarify.  
 
Answer:  Our standards (CNS) are voluntary unless referenced in technical 
regulations. Column C of Table  3.10 titled "Mandatory technical regulations " 
indicates the number of CNS referenced in mandatory technical regulations by the 
competent authorities. The Commodity Inspection Mark, a mandatory certification 
mark, shall be affixed to products subject to manda tory inspection before they are 
placed on the market. Please refer to paragraph 3.93 of the Secretariat report for 
detailed descriptions.  
 
WT/TPR/S/448  
Para. 4.8  
Page 80  
1. Could Chinese  Taipei  please provide further details on how the Agricultural Credit 
Guarantee Fund (ACGF) operates in assisting farmers or fishers to deal with challenges 
from trade liberalization and increase its competitiveness?  
 
Answer:  The Agricultural Credit Guarantee Fund (ACGF) provides credit guarantees 
for loans to farmers, fishe rmen, and agricultural and fishing businesses thereby 
boosting their creditworthiness and sharing the financing risks of financial 
institutions. When Farmers, fishermen, or agricultural businesses require funding for 
their operations, they can apply for gu arantees from the ACGF through financial 
institutions. The ACGF acts as their guarantor, assisting farmers and agricultural 
businesses in smoothly obtaining the necessary funds from financial institutions. The 
credit guarantee system provided by the ACGF i s helpful in improving agricultural 
and fishery operations, while assisting in the transformation and upgrading of the 
agricultural and fishery industries.  
 
2. What is the actual spending in the last five years to this fund?  
 
Answer:  The expenditures of AC GF include guarantee liability reserve, operational 
expenses, and administrative expenses. The guarantee liability reserve is used when 
a guarantor's loan is overdue to ensure repayment of the loan, secure the claim, and 
subsequently pursue collection. Ope rational expenses and administrative expenses 
are necessary to maintain the normal operation of the fund. Last five years of WT/TPR/M/448/Add.1  
 
- 127 - 
 
 
  
 expenses are TWD  289 million  (2018), TWD  282 million  (2019), TWD  286 million  
(2020), TWD  311 million  (2021) and TWD  301 million  (2022). 
 
3. How does Chinese  Taipei  intend to notify the expenditure from the fund in 
accordance with WTO obligations?  
 
Answer:  The ACGF derives its income by providing credit guarantees to farmers, 
fishermen, and agricultural businesses that apply for agricu ltural loans. This income 
includes guarantee fees paid by borrowers, bad debt recoveries, and interest income. 
The expenditures of ACGF include guarantee liability reserve, operational expenses, 
and administrative expenses. After acting as a representative  to repay the loans on 
behalf of borrowers, the ACGF acquires the obligatory rights and proceeds to recover 
the debt from the borrowers. The ACGF does not constitute subsidies to the 
production of farmers, fishermen, nor to specific agricultural products. Therefore, it 
is not obliged to notify under  the WTO Agriculture Agreement.  
 
WT/TPR/S/448  
Para 4.14  
Page 81  
1. Para 3.23 mentioned that the rice import tariff -rate quota is allocated by the Council 
of Agriculture (COA), could Chinese  Taipei  please provide details on the TRQ 
administration?  
 
Answer:  As we committed upon accession to the WTO, we would import 
144,720  metric tons of equivalent brown rice each year, 65% of which 
(94,068  metric tons) is imported by the government under the Country  Specific 
Quota (CSQ), allocated to the following countries: (1) United  States : 64,634 metric 
tons; (2) Australia: 18,634 metric tons; (3) Thailand: 8,300 metric tons; (4) Egypt: 
2,500 metric tons. The other 35% (50,652 metric tons) is private sector quota s, 
which is allocated through auction for tariff quota rights.  
 
WT/TPR/S/448  
Para 4.65  
Page 92  
"4.65. In 2018, Chinese  Taipei  established a regulatory sandbox for thematic financial 
technology experiments, followed by a business trials mechanism for bankin g, insurance, 
securities, and futures businesses in 2019.44 During the review period, successful 
experiments resulted in legislative amendments that provide for small -amount remittance 
services, fund swap services, and cost averaging investment services. T he FSC also 
continued implementing an open banking framework, issued guidelines for customer data 
sharing among financial institutions, and launched work on the development of a 
standardized mobile identity verification mechanism for the financial services  market. For 
its part, the CBC launched a feasibility study on a potential central bank digital currency 
(CBDC). The research project's first phase (wholesale CBDC) was completed in June  2020 
and the second phase (retail payments) was completed in 2022 ". 
 
1. It is pleasure if Chinese  Taipei  could provide information regarding system and 
protection measure from sharing customer data among financial institutions.  
 
Answer:  The Financial Supervisory Commission (FSC) has issued the Guidelines on 
Data Sharing amo ng Financial Institutions, which explains the system for sharing 
customer information among financial institutions and its protection measures. For 
more information, please refer to the webpage 
(https://www.fsc.gov.tw/en/home.jsp?id=521&parentpath=0,4,175 ) 
 
WT/TPR/S/448  
Para 4.68  
Page 93  
"4.68. No significant changes were introduced to market access conditions in the banking 
sector during the review  period. Overseas banks must establish commercial presence and 
obtain a business license (like locally incorporated banks) from the FSC to provide services WT/TPR/M/448/Add.1  
 
- 128 - 
 
  
 in Chinese  Taipei .47 Locally incorporated banks and local branches of overseas banks must 
comply wit h the same minimum capital adequacy ratios and paid -in capital requirements. 
Unlike local branches of overseas banks, locally incorporated banks must also comply with 
a liquidity coverage ratio requirement.48 To conduct retail deposit business, an overseas  
bank's local branch typically needs to have operating capital of at least TWD  250 million . 
Banks wishing to conduct forex -related business or to establish an offshore banking unit 
must obtain approval from the CBC. Overseas investment in postal savings an d remittance 
services (except small -amount remittance services for migrant workers) remains 
prohibited (Section  2.4)."  
 
1. It would be greatly appreciated if Chinese  Taipei  could elaborate on the criteria for 
consideration of minimum capital adequacy ratio s for local branches of overseas banks?  
 
Answer: The FSC has no minimum capital adequacy ratio requirement for foreign 
bank branches. The FSC follows the related principles and requirements set by the 
Basel Committee on Banking Supervision (BCBS) to supervise the banking sector. 
Therefore, when a foreign bank applies to establish a branch, its head office 's critical 
financial indicators, such as capital and its capital adequacy ratio and liquidity, must 
meet the standards set by the BCBS.  
 
2. Please p rovide information about the approval process of conducting forex -related 
business and offshore banking unit?  
 
Answer:  Banks that meet the qualifications specified in Article  3 of the Offshore 
Banking Act can submit the relevant documents according to Article  3 of Regulations 
Governing the Establishment and Compliance Matters of Offshore Banking Branches 
to apply for the establishment of an offshore banking unit (OBU) to the FSC.  
 
To review the application, the FSC will consult with the Cen tral Bank for its opinion. 
If the Central Bank does not express any objections, the FSC will then proceed to 
assess the applicant's business soundness, compliance, business plan, and 
qualifications of the OBU manager. Then, it will approve or reject the ap plication.  
 
  WT/TPR/M/448/Add.1  
 
- 129 - 
 
 
  
 THAILAND  – FOLLOW -UP QUESTIONS  
WT/TPR/G/448  
 
Page 3, Paragraph 1.2  
Question 1:  
Are there any chapter or articles under Free Trade Agreements related to state -owned enterprises? 
In addition, does Chinese  Taipei  have any plans or strategies fo r those state -owned enterprises to 
benefit from free trade agreements? If yes, please provide more information.  
 
Answer:  There are provisions related to state -owned enterprises (SOEs) in our FTAs with 
Singapore, Guatemala, and Panama. The provisions mainly require SOEs to comply with 
non-discriminatory general principles under GATT Article  17 and follow commercial practices  
so as to ensure fair market competition and avoid creating unnecessary trade barriers.  
We have no plans or strategies for SOEs to benefit from FTAs.  
 
Page 9, Paragraph 3.17  
Question 2 :  
What are the criteria for selecting countries to participate in inter national exchange activities for 
talent cultivation under Chinese  Taipei ’s Industrial Innovation Policies?  
 
Answer:  
In response to the demand for skilled professionals in crucial industry sectors, the Ministry of 
Education introduced the Initiative to Expa nd Enrollment of international students in Key 
Industries in 2022. This initiative welcomes applicants from all regions and Members. We look 
forward to broadening international cooperation through student mobility and talent 
circulation between partners.  
 
WT/TPR/S/448 – WTO Secretariat Report  
 
Page 43, Paragraph 3.44  
Question 3:  
Since Chinese  Taipei  provides an opportunity for entrepreneurs subject to countervailing or 
anti-dumping measures implemented by the Chinese  Taipei  government to be able to appeal the 
decision, could Chinese  Taipei  clarify the appeal procedure in detail and specify which government 
agency is in -charge of such activities?  
 
Answer:  According to the Administrative Procedure Act and the Administrative Litigation Act, 
interested parties whose rights or legal interests were injured by an unlawful countervailing 
or anti -dumping measure could file a litigation of revocation with the administrative court 
within two months from the announcement. Our High Administrative Court has jurisdiction 
over this matter.  
 
Page 32, Paragraph 3.5  
Question 4:  
Regarding duty refund after goods release, please advise the reason why "Within six months of 
release of goods, Customs must notify the importer if there are any refundable or recoverable 
duties ". Gener ally, it would not specify that it is the responsibility of Customs to inform the importer 
of such matters, but it is the case where an importer has a right to submit a request for duty refund 
within the time period specified by law.  
 
Answer:  According to Article  9 of the Administrative Procedure Act, an administrative 
authority should consider the favorable and unfavorable circumstances for the parties involved 
in the administrative procedures.   
 
Moreover, Article  43 of the same Act stipulates that in imp osing sanctions or other 
administrative acts, administrative agencies shall consider all statements and the outcome of 
investigation to determine the authenticity of the evidence, and based on reasoning and 
practical experience, inform the parties involved  of the reasons for their decision. Article  110 
of the same Act stipulates that administrative sanctions in writing shall be effective upon 
delivery to the counterparty and known interested parties. Unwritten administrative sanctions WT/TPR/M/448/Add.1  
 
- 130 - 
 
  
 shall be made known th rough other appropriate means, and take effect when they are made 
known.  
 
In accordance with the laws mentioned above, Customs shall notify the taxpayer if there is 
any tax that should be refunded or paid in order to protect the property rights.  
 
Page 62,  Paragraph 3.124  
Question 5 -1: 
Please kindly provide information on the legislation, regulations, barriers, and solutions to develop 
and regulate state -owned enterprises, specifically the state objective and strategic direction.  
 
Answer:  According to the Administrative Law of State -Owned Enterprises, state -owned 
enterprises (SOEs) should be operated and developed in the manner of ordinary enterprises. 
They should be self -supporting, and profit -making.  
 
In principle, the SOEs enjoy the sam e rights and obligations as private enterprises, unless 
otherwise specified by law.  
 
Question 5 -2: 
Please kindly provide information on any tools and mechanisms to enhance the value of state -owned 
enterprises in order to achieve the objective of establishing state -owned enterprises that operate 
commercially and socially in parallel. Additionally, please identify the agencies involved in these 
operations and explain their interrelationships among them.  
 
Answer:  Relevant government authorities evalu ate the performance of their SOEs annually 
in accordance with the Administrative Law of State -Owned Enterprises and Regulations for 
Performance Evaluation of State -Run Enterprises. The evaluation criteria are based on the 
nature of each enterprise, encompa ssing aspects such as business performance, financial 
management, human resources management, labor safety and environmental protection.  
 
To enhance corporate governance within SOEs, especially in reinforcing the roles of the Board 
of Directors, the govern ment promotes the inclusion of independent directors and the 
establishment of audit committees. Experienced experts are appointed or recommended as 
directors and supervisors. Board members consist of various representatives from 
governments, as well as fin ancial and operational experts or union representatives. These 
measures contribute to improving operational performance and achieving developments, both 
commercially and socially.  
 
Question 5 -3: 
Please kindly provide further details on the legal provisions  that apply to state -owned enterprises 
concerning non -discrimination, competition, and state aid, as well as please indicate whether any 
plans or policies exist to amend or update these regulations in the future?  
 
Answer:  Both SOEs and private businesses a re subject to the regulations of the Fair Trade 
Act and do not enjoy any special privileges. The Fair Trade Act fully regulates any competition 
issues arising from the conduct of SOEs.  
 
SOEs and private businesses compete fairly. We have no plans to amend  the law.  
 
Question 5 -4: 
What are the other sectors besides energy, transportation, and utility, in which the majority of 
ownership of state -owned enterprises must maintained by government? And Why?  
 
Answer:  In addition to the energy, transportation, and u tility sectors, we also have SOEs in 
the financial sector to promote our foreign trade activities. Please refer to the Table  3.13 of 
the Secretariat report.  
 
  WT/TPR/M/448/Add.1  
 
- 131 - 
 
 
  
 UKRAINE  
PART I: QUESTIONS REGARDING THE SECRETARIAT REPORT (WT/TPR/S/448)  
 
2  TRADE AND INVESTME NT REGIMES  
2.2  Trade policy formulation and objectives  
 
Page 24, Paragraph 2.16  
According to the Report, Chinese  Taipei drafted for the first time an Action Plan (2021 -2024), which 
aims at promoting transparency, accountability, participation, and inclusion, emphasizing the 
importance of cooperating with civil society and of making relevant information available to the 
public, as required by law. In addition to the Public Policy Online Participation Platform, 
Chinese  Taipei implem ented a programme under which executive agencies must designate a liaison 
officer responsible for communicating with stakeholders during all steps of policy development.  
 
Question 1:  
Would the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu,  please, inform more 
about above -mentioned programme and clarify both liaison officer`s responsibilities as well as 
instruments used by them in communication with stakeholders during all steps of policy 
development?  
 
Answer :  
The liaison officers at each agency shall be civil servants who are able to conduct public 
communication warmly and sincerely, are familiar with policy work, and are adept at using 
internet tools.  
 
The liaison officers may operate flexibly to address the specifics of a given issue and should 
enhance lateral communication and liaison within the agency.  
 
If complex stakeholder relationships, multiple differences of opinion, or issues of intense public 
participation are involved, the liaison officer shall ass ist the head of the agency concerned to 
assess in the initial stage of policy planning whether the agency should adopt an appropriate 
process upholding the principle of open government.  
 
If more than one government agency are involved in addressing an issu e, then the liaison 
officer at the originating agency may initiate communication to collaborate with the liaison 
officers at other government agencies or may submit a request through the open government 
liaison system for the minister without portfolio who  is charged with supervising the work of 
open government to convene an inter -agency collaboration meeting.  
 
Question 2:  
How many liaison officers have been designated by executive agencies and what was the feedback 
from stakeholders concerning implementati on of such programme for better trade policy 
formulation?  
 
Answer :  
Each ministry or equivalent agencies shall designate at least one person to serve as liaison 
officers. Currently, there are 31 liaison officers. And so far, the program has worked well an d 
most stakeholders are satisfied.  
 
2.3  Trade agreements and arrangements  
2.3.2  Regional and preferential agreements  
 
Page 25, Paragraph 2.23  
According to the Report, "Chinese Taipei has a limited number of regional trade agreements (RTAs) 
and economic c ooperation agreements (ECAs). It places importance in pursuing economic and trade 
relations with other trading partners in the region and beyond and securing a central role in global 
and regional supply chains".  
 WT/TPR/M/448/Add.1  
 
- 132 - 
 
  
 Question 3:  
Ukraine would appreciate it if the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu 
could kindly provide further information on the current state of negotiations regarding RTAs with 
other trading partners with indication of whether those negotiations deal with goods, services or 
both. 
 
Answer :  
The first batch of agreements under the Taiwan -US Initiative for 21st Century Trade was 
signed on June  1. It covers five topics, i.e.  customs administration and trade facilitation, good 
legal practice, domestic regul ations in the service industry, anti -corruption, and small - and 
medium -sized enterprises. This represents a key step towards our negotiation and signing of 
trade agreements with other major trading partners.  
 
We jointly announced the  conclusion  of the negotiations over a Foreign Investment Promotion 
and Protection Arrangement with Canada. This Arrangement represents the highest level of 
protection of investment.  
 
Since 2016, we've updated our Bilateral Investment Agreements with the Philippines, India, 
and Viet Nam, and signed new agreements on trade and investment, standards, and customs. 
This has deepened our consensual connection with the New Southbound countries. It has, in 
turn, positively impacted regional economic and trade vitality.  
 
3  TRADE POLICIE S AND PRACTICES BY MEASURE  
3.1  Measures directly affecting imports  
3.1.3  Tariffs  
3.1.3.3 Tariff rate quotas  
3.1.3.4 Tariff preferences  
 
Page 37, Paragraphs 3.21 and 3.24  
The Report informs that Chinese  Taipei negotiated preferential tariff rate quotas with some 
WTO members and grants preferential treatment to imports originating in certain trading partners, 
including preferential treatment for agricultural products.  
 
Question 4:  
Could the Separate Customs Territory of Taiwan, Penghu, Kinmen and M atsu, please, inform whether 
it is considering the possibility of granting preferential tariff rates or preferential tariff rate quotas to 
imports of agricultural products originating in developing countries, including from Ukraine?  
 
Answer :  
We have grant ed preferential tariff rates and preferential tariff rate quotas for certain 
agricultural products to least developed countries (LDCs), but at present we have no plans for 
granting preferential treatment to developing countries.  
 
3.1.6  Anti-dumping, countervailing, and safeguard measures  
Page 45, Paragraph 3.52  
Under the Report, "Chinese Taipei reserved the right to impose Special Safeguards (SSG) on 
agriculture products. These measures continue to be regulated by the Customs Act (Articl e 72) and 
the Regulations for Imposition of the Additional Duty on Agriculture Products, which have remained 
unchanged since 2018. According to the Regulations, the SSG may be used for betel nuts, chicken, 
dried day lilies, garlic, fresh and liquid milk, o ffal, peanuts, pears, persimmon, pomelo, pork belly, 
red beans, rice, dried shiitake, and sugar".  
 
Question 5:  
Ukraine would appreciate it if the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu, 
as a user of SSG instrument, could kindly elab orate further on its vision of SSM discussions at the 
Special Session of the Committee on Agriculture and its relevance to Market Access discussions.  
 
Answer :  
We are of the view that importing Members will benefit from the right to take remedial 
measures and engage in international trade markets on reasonable premise. However, the 
design of SSM should take into account the balance between trade remedies and trade 
liberalization.  WT/TPR/M/448/Add.1  
 
- 133 - 
 
 
  
 3.3  Measures affecting production and trade  
3.3.7  Intellectual property righ ts 
 
Page 70, Paragraph 3.148  
The Report informs about some of amendments to the IPR legislation, which were introduced during 
the review period to align Chinese  Taipei's legislation with the provisions of the Comprehensive and 
Progressive Agreement for Tr ans-Pacific Partnership (CPTPP). In particular, the Copyright Act was 
amended to ensure compliance with the IPR provisions of the CPTPP, to consider instances of illegal 
digital piracy, distribution, and public transmission constituting a serious infringem ent as offences 
indictable without complaint. Besides, in order to align Chinese  Taipei's legal framework for patents 
with the CPTPP, in 2019 a patent linkage system was implemented under the Pharmaceutical Affairs 
Act. 
 
Question 6:  
Could the Separate Cust oms Territory of Taiwan, Penghu, Kinmen and Matsu kindly clarify if there 
were other categories of intellectual property, besides copyright and patents, legislative provisions 
on which required amendments to ensure compliance with the IPR provisions of the  CPTPP?  
 
Answer :  
To ensure compliance with the IPR provisions of the CPTPP, besides copyright and patents 
(protection of undisclosed test data for pharmaceutical products) mentioned in Para 3.148, 
other relevant amendments also include the categories of t rademark, plant variety rights, and 
protection of test data for agricultural chemical products. The amendments are as follows:  
 
1. The Trademark Act was amended to introduce related criminal penalties as CPTPP 
requires Parties to apply "criminal procedures an d penalties" in cases of willful illegal 
importation and domestic use of a label or packaging.  
2. The Plant Variety and Plant Seed Act was amended to expand the scope of rights 
protection in plant varieties to cover all plant varieties.  
3. The Agro -pesticides Management Act was amended to extend the protection of test data 
for agricultural chemical products from eight years to ten years.  
 
Question 7:  
What other areas, except intellectual property, required review on compliance with the CPTPP 
provisions?  
 
Answer : 
In addition to intellectual property rights, we have also amended laws or regulations on the 
management of the fishing industry, the labelling requirement for cosmetics, and the provision 
of postal services in order to achieve full com pliance with CPTPP rules.  
 
Question 8:  
When did the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu start assessment 
of its legislation on compliance with the provisions of the CPTPP and what was the process before 
Chinese  Taipei applied for  accession to the CPTPP in 2021?  
 
Answer :  
We initiated a full -scale review of its domestic legal regime in accordance with TPP texts once 
they were published; nevertheless, preparatory works had already commenced in advance 
based on available information.  Before submitting our application, we had completed sectoral 
impact assessments and response plans, and had communication with CPTPP members 
concerning its intention of joining the CPTPP.  
 WT/TPR/M/448/Add.1  
 
- 134 - 
 
  
 PART II: QUESTIONS REGARDING THE REPORT BY THE SEPARATE CUSTOMS TE RRITORY 
OF TAIWAN, PENGHU, KINMEN AND MATSU (WT/TPR/G/448)  
 
3  ECONOMIC POLICY AND DEVELOPMENTS  
3.1  General Development Plan  
 
Page 7, Paragraph 3.3  
The Report points out that economic growth has been stabilized through aid and stimulus measures, 
which hav e had the positive effect of expanding the domestic market.  
Specifically, it states that two rounds of implementation/application of stimulus vouchers and other 
support measures to encourage consumer spending were implemented in 2020 and again in 2021. 
These measures led to a significant increase in income in the food and beverage sector and wholesale 
and retail trade, indicating some level of support for domestic economic growth.  
 
Question 9:  
Could the Separate Customs Territory of Taiwan, Penghu, Kinmen a nd Matsu, please, describe in 
more details the mechanism for the introduction of "stimulus vouchers", specifically elaborate what 
is meant by this concept and in what way the stimulus vouchers were applied?  
 
Answer :  
1. Confronted with the challenges presented by the COVID -19 pandemic, the government 
has adopted a three -pronged overarching strategy: epidemic control, industry relief, 
and economic stimulus. In the economic stimulus phase, aimed at maximizing the 
benefit of these measures, the  government introduced stimulus vouchers with 
expiration dates. The voucher program was designed to ignite economic activity, 
subsequently boosting domestic consumption and propelling overall economic recovery.  
2. The Triple and Quintuple Stimulus Vouchers we re issued twice in July  2020 and 
October  2021, respectively, to stimulate domestic consumption affected by the 
COVID -19 pandemic.  
 
3.2  Trade and Investment Policy  
3.2.2  Investment Promotion Policy  
 
Page 8, Paragraph 3.11  
The Report informs that to promote an efficient and favorable investment environment, the 
Separate  Customs Territory of Taiwan, Penghu, Kinmen, and Matsu continued to simplify registration 
requirements for foreign companies, allowing them to comply with documentation after registeri ng 
their branches or representative offices. In addition, it says that the process of approval of incoming 
investments has also been simplified, which has led to a reduction in administrative costs for 
investors.  
 
Question 10:  
Could the Separate Customs Te rritory of Taiwan, Penghu, Kinmen and Matsu kindly clarify, which 
requirements for incoming foreign investments have been simplified?  
 
Answer :  
We simplified the approval process for inbound foreign investments, such as amending the 
application forms for f oreign investors increasing investments, and the required documents 
and guidance notes. We also encouraged the use of online application systems to lower 
administrative costs.  
 
3.4  Digital Economy  
Page 10, Paragraph 3.21  
The Report states that in the post -pandemic period, the Separate Customs Territory of Taiwan, 
Penghu, Kinmen and Matsu has introduced new digital and intelligent technologies, integrating digital 
payments to accelerate the economic recovery of industries such as retail, food and beverage, and 
tourism.  
 
Question 11:  
Would the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu, please, explain what 
the term "digital payments" means?  
 WT/TPR/M/448/Add.1  
 
- 135 - 
 
 
  
 Answer :  
It refers to the parties involved in payment activities, including consumers, manufactur ers, 
and financial institutions, who use digital methods to make payments and obtain currency 
payments or fund transfers through the Internet.  
 
People often use credit cards, debit cards, stored -value cards, e -payment accounts and 
third-party payments.  
 
Credit cards enable payment after the purchase, so consumers tend to pay by credit card 
rather than debit card.  
 
E-payment accounts and stored -value cards are payment instruments provided by electronic 
payment institutions (EPI) permitted  by the Financial Supervisory Commission (FSC) in 
accordance with the Act Governing Electronic Payment Institutions. After opening an 
e-payment account with EPI, the users can preload funds into it either by account link or credit 
card link, and make payme nts by scanning QR codes. EPI is responsible for transferring the 
stored funds to a trust account.  
 
3.6  Multilateral and Regional Economic Cooperation  
3.6.1  Participating in WTO  
 
Page 12, Paragraph 3.37  
The Report states, "The WTO holds a pivotal role in  providing continuous support and driving the 
global trading system, which bears significant importance for the Separate Customs Territory of 
Taiwan, Penghu, Kinmen and Matsu. To improve the functioning of WTO bodies, it actively 
participates in the discus sion on WTO reform, with the objective of enhancing all facets of WTO's 
functions to effectively address the challenges arising from the new trade landscape of the 
21st century".  
 
Question 12:  
Ukraine shares the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu's view of the 
importance of the WTO reform agenda and would appreciate it if the Separate Customs Territory of 
Taiwan, Penghu, Kinmen and Matsu could indicate its vision of the priority directions of the 
Organization's reform and p ossible timeframe for achieving the main objectives of the WTO reform.  
 
Answer  
We are pleased to see that WTO  Members agree to seek reforms on the functions of the 
three pillars of the WTO in a gradual and pragmatic way, and through a "reform by doing" 
approach. This include strengthening the daily operations of the WTO bodies, improving the 
dispute settlement mechanism, and promoting the negotiation functions of the WTO. We hope 
to achieve substantial progress on WTO reform before MC13.  
 
Page 12, Paragraph  3.38 
According to the Report, "The government also actively engaged in the negotiations before and after 
the 12th WTO Ministerial Conference (MC12). It supported the Ministerial Declaration on the 
Emergency Response to Food Insecurity and relevant resolut ions to address global food security 
challenges. It is committed to ongoing participation and cooperation with all Members to promote 
global food security".  
 
Question 13:  
Ukraine would appreciate it if the Separate Customs Territory of Taiwan, Penghu, Kinm en and Matsu 
could kindly identify key elements that respective Working Group on food insecurity, established 
according to paragraph 8 of the mentioned Ministerial Declaration, should focus on.  
 
Answer :  
Ensuring the free flow of agricultural products is t he core function of the WTO, which in turn 
helps food security. It is, therefore, of vital importance that all Members not impose export 
prohibitions or restrictions so as to keep international agriculture trade open and predictable, 
while ensuring that in ternational trade in food is not disrupted.  
 WT/TPR/M/448/Add.1  
 
- 136 - 
 
  
 Page 12, Paragraph 3.39  
The Report informs that the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu is 
participating in various Joint Statement Initiatives (JSI) in areas such as e-commerce, domestic 
regulation in services, investment facilitation, and micro, small, and medium -sized enterprises 
(MSMEs).  
 
Question 14:  
Being an active participant and proponent within several JSIs Ukraine would appreciate it if 
Chinese  Taipei could in dicate its position on where the practical outcomes of these Initiatives should 
be placed in the WTO legal architecture.  
 
Answer :  
We have been actively participating in various JSI discussions under the WTO, and we value 
all of the participants' opinions . If the JSI negotiation outcomes could result in substantial, 
meaningful progress, and further be multilaterally incorporated into the WTO legal 
architecture, we could greatly benefit WTO members. We would look forward to seeing this 
development.  
 
3.7  Regulatory Reform  
3.7.3  Major Economic and Trade Legislative Reforms  
 
Page 14, Paragraph 3.53  
Under the Report, the law on electronic payment regulatory institutions was amended in 2021 to 
combine the two supervisory systems for electronic payments and electronic stored -value cards. 
In 2023, the law that governs the activities of electronic payment  institutions was again amended 
to strengthen the supervision of the financial standing and creditworthiness of electronic payment 
institutions.  
 
Question 15:  
Could the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu, please, provide more 
detailed information about electronic stored -value cards (what they are for, the specifics of their 
use), and describe the features of the operation of electronic payment institutions in the 
Separate  Customs Territory of Taiwan, Penghu, Kinmen and Matsu?  
 
Answer : 
The payments refer to the amount of a stored value card, which is allowed to pay for products 
or services provided by individuals or entities other than the electronic payment institution, 
for payments of government entities, and for other payments approved by the competent 
authority. Stored -value cards are mostly used for small value payments, such as to pay for 
transportation, convenience store products, or vending machine consumption.  
 
As of the end of December  2022, there were ten specialized ele ctronic payment institutions, 
and twenty electronic payment institutions concurrently engaging in other business (including 
dual-status banks and the Chunghwa Post Co, Ltd). The number of users totaled 21.88  million. 
In 2022, the amount of funds collected and paid as agent for real transactions was 
TWD 111.4  billion. The amount of funds for engaging in domestic and foreign small -amount 
remittance business was TWD  125.9  billion. The amount of stored value funds was 
TWD 267.2  billion.  
  WT/TPR/M/448/Add.1  
 
- 137 - 
 
 
  
 UNITED KINGDOM  
WT/TPR/S/448 – WTO Secretariat Report  
 
1  ECONOMIC ENVIRONMENT  
1.1  Main features of the economy   
Paragraph 1.4  
 
Question 1:   
Please can Chinese  Taipei provide further information on their position on carbon border adjustment 
mechanisms?  
 
Answer:   
1. As a t rade-oriented open economy, any changes in trade -related regulations will have 
varying degrees of impact on our imports and exports.  
2. The Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu recognize the 
importance of promoting sustainable enviro nmental development, including the 
achievement of climate goals through trade mechanisms. However, as one of the ways 
to promote the environmental agenda, CBAM has a wide range of impacts on cross -border 
trade and should ensure its compatibility with the r elevant WTO norms and regulations 
so that it does not result in discriminatory treatment and does not cause hidden 
interference and restrictions on the global trading system.  
 
2        TRADE AND INVESTMENT REGIMES  
2.2     Trade policy formulation and obje ctives  
Paragraph 2.8  
 
Question 2:   
The responsibilities of the Bureau of Foreign Trade and the Office for Trade Negotiations appear to 
be quite similar. Please may Chinese  Taipei provide guidance on the exact roles of the 
two organisations and how they di ffer?  
 
Answer:   
In the past, when the trading environment in the Separate Customs Territory of Taiwan, 
Penghu, Kinmen and Matsu was relatively simple and largely restricted to the exchange of 
goods, the Ministry of Economic Affairs was primarily responsible for the formul ation and 
implementation of trade policy through the Bureau of Foreign Trade (now the International 
Trade Administration).  
 
In the face of the rapidly changing international environment and emerging trade -related 
issues, it became difficult for any one ag ency to wield exclusive decision -making authority 
over trade policy. The Office of Trade Negotiations was therefore established in September of 
2016 to serve as a coordination mechanism of trade policy and to negotiate trade agreements. 
In practice, when f aced with important international trade or investment issues, the Office will 
initiate the coordination process, make an overall determination, develop policy 
recommendations, and proceed to negotiate with foreign countries.  
 
3         TRADE POLICIES AND P RACTICES BY MEASURE  
3.1  Measures directly affecting imports  
3.1.3  Tariffs  
Paragraph 3.1.3.1  
 
Question 3:   
In 2022 the Chinese  Taipei Legislature amended the import tariff on champagne, reducing this from 
20% to 10%. However, Chinese  Taipei in this process does not seem to have had due regard for 
'like products', as other sparkling wines were kept at 20%. Pleas e may Chinese  Taipei clarify whether 
it is considering this matter, and if so, when the tariffs between champagne and like products will 
be equalised?  
 WT/TPR/M/448/Add.1  
 
- 138 - 
 
  
 Answer:  
In our tariff schedule, Sparkling Wines of subheading 2204.10 are divided into two  categories, 
Champagne under tariff line 2204.10.10 and Other Sparkling Wines under tariff line 
2204.10.10. This is similar to some WTO  Members where Champagne and Other Sparkling 
Wines are classified into different tariff lines under subheading 2204.10. In addition, so me 
WTO Members impose different tariffs on Champagne and Other Sparkling Wines.  
 
Besides its place of origin, the differences between Champagne and Other Sparkling Wines 
include product characteristics that are specific to the Champagne region, such as its  special 
climate, soil, and production methods, which create the unique characteristics and quality of 
Champagne. This also explains why Champagne is protected by Appellation of Origin in 
121 countries.  
 
We are not planning to lower the tariffs on Other S parkling Wines at this stage.  
 
3          TRADE POLICIES AND PRACTICES BY MEASURE    
3.3  Measures affecting production and trade  
3.3.3  Sanitary and phytosanitary requirements  
 
Paragraph 3.100  
Question 4:   
Could Chinese  Taipei please clarify if it consid ers the process for removing bans on animal products 
like beef, lamb and poultry, proportionate and timely enough to provide access to safe and legitimate 
products?  
 
Answer:   
1. The review principles applied and the procedure are in accordance with the 
WTO SPS Agreement and the World Organisation for Animal Health (WOAH) standards. 
When the exporting countries' infectious animal diseases -free status and the official 
control of meat inspection are complied with the relevant regulations, the bans will be 
lifted according to the results of the risk assessments.  
2. Meat imports have to go through rigorous review procedures, including documents 
review, on -site audit and risk assessments. Countries with a history of BSE cases need 
to submit BSE control measures documents, a food safety questionnaire, and an animal 
health questionnaire. When the review committee completes the technical evaluation, the 
review is conducted by a coordination mechanism among relevant ministries.  
 
3  TRADE POLICIES AND PRACTICES BY MEA SURE  
3.3  Measures affecting production and trade  
3.3.4  Competition policy and price controls  
3.3.4.1 Competition policy  
 
Paragraph 3.113  
Question 5:   
The report states that preferential tax treatment and public aid are not within the scope of 
Chinese  Taipei's competition regulation. Could Chinese  Taipei please clarify whether it currently 
maintains any domestic laws or regulations that:  
 
a. Implement its obligations under the WTO SCM  Agreement?  
b. Govern the provision of public aid, subsidies a nd preferential tax treatment?  
 
1. Please could Chinese  Taipei clarify whether they maintain any domestic laws or regulations 
that govern the provision of public aid, subsidies and preferential tax treatment within the purview 
of competition regulation?  
 
If Chinese  Taipei does not maintain any domestic laws or regulations that govern the provision of 
public aid, subsidies and preferential tax treatment within the purview of competition regulation, 
please could Chinese  Taipei please clarify whether it maintain s any overarching domestic laws or 
regulations that:  
 
(a) Implement their obligations under the SCM  Agreement, including the subsidy prohibitions 
(article 3) and transparency obligations (article 25)?  WT/TPR/M/448/Add.1  
 
- 139 - 
 
 
  
 (b) Cover the provision of subsidies, preferential tax treatmen t, or public aid, are laws/regulation 
relating to government assistance? If not, are laws or regulations around the provision of 
government assistance instead maintained by the relevant ministries providing subsidies, or towards 
the provision of specific p rogrammes?  
 
Answer:   
1. The Fair Trade Act does not regulate public aid, subsidies, and preferential tax treatment.  
2. The WTO  Agreement on Subsidies and Countervailing Measures (SCM) has domestic legal 
effect after the ratification since our accession to the WTO. We have not specifically 
formulated laws or regulations for the implementation of the SCM, and will notify relevant 
measures in accordance with SCM.  
 
3 TRADE POLICIES AND PRACTICES BY MEASURE    
3.3.5  State trading, state -owned enterprises, and priva tization  
 
Paragraph 3.124  
Question 6:   
There are several public sector ownership financial holdings operating in Chinese  Taipei. Can 
Chinese  Taipei please clarify if you ensure fair competition for foreign banks?  
 
Answer:   
Financial institutions that hav e government shares are supervised in accordance with the same 
banking regulations as other financial institutions.  
 
3.  TRADE POLICIES AND PRACTICES BY MEASURE  
3.3  Measures affecting production and trade  
3.3.5  State trading, state -owned enterprises, and  privatization  
 
Table  3.13 
Question 7:   
Table  3.13 provides an indicative list of firms with public participation, including state -owned 
enterprises and enterprises "under public participation" with minority public sector ownership. For 
the firms labelled under "public participation" which have less than 50% public sector ownership, 
could Chinese  Taipei please clarify whether the state:  
 
a. Controls the exercise of more than 50% of the voting rights of the firm? If so, please provide the 
names of these ente rprises.  
b. Holds the power to appoint a majority of members to the board of directors or any other equivalent 
management body of the firm? If so, please provide the names of these enterprises.  
 
Answer:  
a. None.  
b. The CSBC Corporation, Taiwan, the Aerospace Industrial Development Corporation, and 
Chunghwa Telecom Corporation Limited.  
 
3          TRADE POLICIES AND PRACTICES BY MEASURE  
3.3       Measures Affecting Production and Trade  
3.3.6    Government Procurement  
 
Paragraph 3.133  
Question 8:   
The article states that "Where procurement does not reach the threshold for publication but exceeds 
one tenth of such threshold, entities must use open tendering procedures and receive at least 
three  offers in writing ". Please may Chinese  Taipei clarify how th e open tendering procedure works 
in this scenario? Do tenders get published on a platform different from GEPS?  
 
Answer:   
For a procurement case with a value not reaching the threshold for publication but exceeding 
one tenth of that threshold, an entity sh all publish a solicitation notice on the Government 
e-Procurement System (GEPS). The notice is pursuant to  Article  49 of the Government WT/TPR/M/448/Add.1  
 
- 140 - 
 
  
 Procurement Act and Subparagraph 3 of Article  5 of the Regulations for Publication of 
Government Procurement Notices and  Government Procurement Gazette.  
 
3          TRADE POLICIES AND PRACTICES BY MEASURE  
3.3       Measures Affecting Production and Trade  
3.3.6    Government Procurement  
 
Paragraph 3.144  
Question 9:   
The article states that "There is a price preference of up to 10% for tenders that include products 
labelled as being environmentally friendly ". Can Chinese  Taipei please clarify what criteria apply 
when classifying a product as environmentally friendly? Are these criteria made publicly available? 
Are foreign supp liers eligible for this price preference?  
 
Answer:   
The term "products labelled as being environmentally friendly" referred to paragraph  3.145 
shall be construed in accordance with Article  96 of the Government Procurement Act, which is 
free and readily accessible to the public.  
 
1. A product which has been permitted to use a label of environment protection approved by 
the government, and in addition has the same or similar functions;  
2. A product or its raw material is manufactured, used, and disposed of in such manner that 
conform to recycled materials, returnable products, low pollution, or energy -saving 
requirements and having been certificated by the relevant competent entities; or  
3. Other products which either increase social benefits or reduce social costs, and have the 
same or similar functions required and having been certificated by the relevant competent 
entities.  
 
The priority procurement of eco -Products is only applicable to the non -treaty/agreement 
procurement. Whenever the priorit y procurement of eco -Products is specified in the tender 
documentation, all suppliers are eligible for the price preference.  
 
3          TRADE POLICIES AND PRACTICES BY MEASURE  
3.3       Measures Affecting Production and Trade  
3.3.6    Government Procureme nt 
 
Paragraph 3.145  
Question 10:   
The article states that procuring entities are encouraged to award contracts to SMEs and there is a 
45% non -binding yearly target percentage. Please can Chinese  Taipei clarify if contracts awarded to 
foreign SMEs count tow ard this yearly target?  
 
Answer:   
Where foreign suppliers have completed company registration or commercial registration in 
accordance with the Act for Development of Small and Medium Enterprises, the contracts 
awarded to those foreign suppliers will be co unted into this yearly target.  
 
4    TRADE POLICIES BY SECTOR  
4.2  Mining and energy  
4.4.4  Energy  
4.2.2.1 Overview  
 
Paragraph 4.26  
Question 11:   
Could Chinese  Taipei please clarify if their energy policy includes the phase out of fossil fuels. What 
is Chinese  Taipei's assessment of the impact of this policy on trade?  
 
Answer:  
With the goal -oriented to achieve Net Zero Emission by 2050, our energy policy has scheduled 
to reduce the use of fossil fuels. We target the proportion of fossil fuel power generation, to 
be 20 -27% in 2050. Imports of fossil fuels will reduce gradually and will be handled with CCUS 
technologies.  WT/TPR/M/448/Add.1  
 
- 141 - 
 
 
  
 4          TRADE POLICIES BY SECTOR  
4.2  Mining and energy  
4.2.2  Energy  
 
Paragraph 4.27  
Question 12:   
What plans does Chinese  Taipei have to open up its energy sectors to greater competition to 
encourage increased investment from overseas firms able to support its net zero targets?  
 
Answer:   
According to The Electricity Act, we have liberalized trading fo r electricity generating 
enterprises as well as allowing allowed foreign shareholding. At the same time, we have set 
medium and long -term development goals for various types of renewable energy and 
established a 20 -year guaranteed acquisition of feed -in tariff (FIT) mechanism to provide 
incentives for green energy investment.  
 
4          TRADE POLICIES BY SECTOR  
4.2  Mining and energy  
4.2.2  Energy  
 
Paragraph 4.36  
Question 13:   
Taiwan Power Corp is a major state -owned enterprise, supporting Chinese  Taipei economic policy 
and absorbing fluctuations in energy prices to avoid passing them onto consumers. Can 
Chinese  Taipei please clarify if this is impacting Chinese  Taipei's ability to direct investment 
(particularly private investment) into the energy sector,  including in upgrading the grid to account 
for increasing proportions of renewable energy?  
 
Answer:   
We have gradually prepared a budget to increase capital for Taipower to support its continued 
investment in the power grid upgrade plan required to cope w ith the increase in renewable 
energy. This will not impact the foreign investment in our energy sectors.  
 
4          TRADE POLICIES BY SECTOR  
4.2  Mining and energy  
4.2.2  Energy  
 
Paragraph 4.38  
Question 14:   
Can Chinese  Taipei please explain if they will review the current financing arrangements for offshore 
wind, which limits the participation of SMEs, in part due to the structuring of Corporate Power 
Purchasing Agreements?  
 
Answer:  
We adopt a two -stage process for selecting offshore wind farm. We wi ll review the contractual 
capacity of suppliers, including financial plan, financing arrangement and share capital. Those 
who qualify the above criteria are allowed to enter the bidding process.  
 
However, we will not impose limitations on the recipients of  electricity sales after a wind farm 
is commissioned. To increase the number of green electricity purchasers, we follow 
international business models and utilize Financing Guarantee Mechanism to include new 
power purchasing companies as guarantee targets. The mechanism offers reimbursement of 
electricity sales revenue to power purchasing companies if they are unable to make payments. 
It also assists our small and medium -sized enterprises in seamlessly acquiring green 
electricity, and resolves the cash flow issue faced by developers.  
 WT/TPR/M/448/Add.1  
 
- 142 - 
 
  
 4  TRADE POLICIES BY SECTOR  
4.4  Services  
4.4.3  Transport  
4.4.3.1  Maritime transport  
 
Paragraph 4.101  
Question 15:   
Please can Chinese  Taipei explain if it is planning to upgrade existing port infrastructure to enable 
greater deployment of offshore renewable energy?  
 
Answer:   
We have collaborated among the relevant agencies to promote the upgrading of port 
infrastructu re for offshore wind power. This includes offshore wind power underwater 
foundation, offshore wind power wind turbine pre -assembly/turbine manufacturing area, and 
offshore wind power operation and maintenance ports.  
 
4  TRADE POLICIES BY SECTOR  
4.4  Servic es 
4.4.3  Transport  
4.4.3.1 Maritime transport  
 
Paragraph 4.101  
Question 16:   
Please may Chinese  Taipei clarify if they have considered and put in place adaptation strategies to 
protect their ports and supply chains from climate change risks. Could more information please be 
provided on these?  
 
Answer:   
1. In order to strengthen climate governance, Article  19 of the Climate Change Response 
Act stipulates that competent authorities for specific areas of responsibility shall formulate 
the adaptation actio n programs for particular sectors, in accordance with corresponding 
sectors vulnerable to climate change impacts. The Adaptation Action Programs shall be 
set out every four years. The authorities are also required to conduct risk assessments 
based on the c limate change scientific reports, identify adaptation gaps, and develop 
adaptation policies, measures, and plans, as outlined in Article  18 of the same Act.  
2. In order to enhance the resilience of port infrastructure, we have adopted several actions 
to respo nd the climate change:  
 
1. The influence of climate factors (e.g.  abnormal tides, rising sea levels, typhoon 
patterns) faced by port infrastructures (piers, breakwaters, seawalls, etc.) has been 
considered in the planning and design phases of port constructi on. Moreover, we will 
continue the impact evaluation of port infrastructure under the threat from extreme 
climates.  
2. The regular examination, inspection and replacement evaluation of wharves, 
breakwaters, and seawalls have been undertaken to maintain functi onal 
effectiveness of facilities and ensure operation of the port.  
3. We have built subsistence wharves which has greater bearing capacity in commercial 
ports and realized maintenance system for port facilities, to increase the adaptation 
of port infrastructure in front of climate change.  
 
4          TRADE POLICIES BY SECTOR  
4.4       Service  
4.4.1    Financial Services  
 
Paragraph 4.65  
Question 17:   
The UK welcomes Chinese  Taipei implementing a more open banking framework. Can Chinese  Taipei 
please  explain how it will encourage electronic identification and data transactions in the financial 
services sector?  
 WT/TPR/M/448/Add.1  
 
- 143 - 
 
 
  
 Answer:  
The Financial Supervisory Commission (FSC) has instructed the Bankers Association to 
formulate the Guidelines for Banks to Accept Customers' Opening of Online Digital Deposit 
Accounts. Banks can use various electronic identification methods, such as the citizen digital 
certificates, deposit account information, or credit cards to verify the identity of customers 
when conductin g business for digital deposit accounts. The FSC will continue to encourage 
financial institutions to utilize technology and embrace innovation in the development of 
diverse online financial services, and under the premise that the basic authentication 
mechanism is feasible and poses controllable risks, plan at opportune times other types of 
digital accounts or services.  
 
We have introduced the international FIDO (Fast Identity Online) standards and established 
the FIDO mechanism that allows consumers to fi rst combine mobile devices, physical cards, 
and biometrics, as well as leverage these devices and biometrics for subsequent financial 
service identification and authentication. When consumers use financial services, they can use 
these bound devices and bio metrics for identification, without using physical cards or 
accounts, which can further improve customer service efficiency and reduce related operating 
costs.  
 
WT/TPR/G/448 – Governmental Report  
 
2 Economic and Trade Environment  
2.3  Developments in Fore ign Investment  
  
Question 18:   
Please can Chinese  Taipei explain how the 2016 New Southbound Policy has impacted on investment 
flows since its conception?  
 
Answer:  
The New Southbound Policy fosters bilateral economic and trade relations by fostering  
cross-industry collaborations for mutual prosperity and benefit. In 2022, our outward 
investment to New Southbound countries increased by 121.4% compared to 2016. 
Investments from the New Southbound countries have reached USD  2 billion, more than 
seven times the  amount in 2016.  
 
3.5  Inclusive and Sustainable Development  
3.5.2  Inclusiveness: SMEs, Women, Labour, and Indigenous Peoples, Women  
 
Paragraph 3.31  
Question 19:   
Please may Chinese  Taipei clarify if they have any domestic strategies or other public com mitments 
that support gender equality and women's economic empowerment in trade?  
 
Answer:  
1. In May  2021, we revised the Gender Equality Policy Guidelines to prioritize "integrating 
employment and welfare to enhance women's economic empowerment" as a primary 
policy goal. This shift commenced in 2019, underscoring the significance of promoting 
women's economic empowerment within the realm of gender equality.  
2. Our goals for 2022 to 2025 encompass several key objectives: (1) Establishing a 
supportive employment environment to encourage women of marriage and child -caring 
age to remain in the workforce; (2) Strengthening re -employment opportunities for 
those who have left the workplace; (3) Increasing labor force participation among 
middle -aged and elder ly women, promoting their re -employment.  
3. To achieve these objectives, our strategies involve promoting flexible working hours 
and locations, fostering gender -equality -friendly workplaces, eliminating gender 
discrimination, reducing workplace gender segrega tion, narrowing the gender pay gap, 
encouraging women's entrepreneurship, enhancing labor force participation, and 
safeguarding the labor rights and working conditions of disadvantaged women. These 
comprehensive efforts aim to create a welcoming and suppor tive employment 
environment to encourage sustained employment among women.  
 WT/TPR/M/448/Add.1  
 
- 144 - 
 
  
 3.6  Multilateral and Regional Economic Cooperation  
3.6.2  Participating in APEC  
 
Paragraph 3.44  
Question 20:   
Could Chinese  Taipei please provide further detail on the "various initiatives" that aim to support the 
objectives on APEC, including how they support women's empowerment, and inclusivity and 
sustainable growth specifically? Which of these initiatives were  developed by Chinese  Taipei and how 
might they evolve in future?  
 
Answer:   
1. We have actively engaged in women and economy forums for over fifteen years. 
Through proposing initiatives, engaging in other economies' programs, and facilitating 
cross-forum con sultations and cooperation, we are committed to empowering women 
as the catalysts for inclusive economic growth. To encourage more APEC working groups 
to integrate gender perspectives into their strategic endeavors, along with the 
United  States, Australia,  and New  Zealand, we jointly established the "APEC Women 
and the Economy Sub -Fund" in 2017.  
 
2. We have presented various initiatives in APEC with a primary focus on promoting the 
women's economy. These initiatives include:  
 
(1) The multi -year plan "Innovation fo r Women and Economic Development" spanning 
2013-2016, aimed at assisting women in entrepreneurship and digital applications. 
Since 2017, we have introduced "Gendered Innovation for Technology and Science 
(GIFTS)" as the central theme across several project s. Notable among these are 
'Promoting Women in STEM for Sustainable Growth (2017), "APEC Workshop: 
Unlocking Potential, Creating Style – APEC GIFTS for Women in the Creative 
Industry (2017)," and "Promoting Gender Inclusion in Smart Agriculture (2018)". 
These initiatives address gender inequality in science and technology fields, 
advocating for women's integration into technological creativity and business 
opportunities.  
(2) Starting in 2020, we shifted our focus to promoting women's participation in 
traditiona lly male -dominated workplaces. In recent years, initiatives such as "APEC 
Women Builders Creating an Inclusive Future (2020)" and "Promoting Gender 
Equality in the Telecommunications Industry for Inclusive Recovery (2022)" were 
successfully implemented. Th ese projects involved collecting female role models 
and expanding opportunities for women in these industries, covering entry, 
retention, and promotion.  
(3) In 2023, we proposed the initiative "Promote Gender Equality and Inclusion in 
Digital Health Technology  for Caregivers" in response to the gender gap in 
caregiving work and digital transformation following the pandemic. This project will 
concentrate on how the digital health industry can incorporate gender 
mainstreaming, ensuring women can benefit from and contribute to their economic 
potential.  
 
3. In the future, we will respond to the five pillars set by the APEC Women and Economy 
Policy Partnership Working Group (PPWE), including (1) access to capital, (2) access to 
market, (3) skills, capacity building, and health (4) leadership, voice, and agency, 
(5) innovation and technology, as well as the "La Serena Roadmap for Women and 
Inclusive Growth (2019 -2030)". We will actively propose projects and deepen 
cooperation and exchanges with various econom ies. 
 
  WT/TPR/M/448/Add.1  
 
- 145 - 
 
 
  
 UNITED KINGDOM  – FOLLOW -UP QUESTION  
Chinese  Taipei  TPR UK Follow Up Questions  
 
In response to this Question and Answer on page 61 . 
 
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.6 Government Procurement  
Paragraph 3.145  
Question 10:  
The article states that procuring entities are encouraged to award contracts to SMEs and there is a 
45% non -binding yearly target percentage. Please can Chinese  Taipei  clarify if contracts awarded to 
foreign SMEs co unt toward this yearly target?  
 
Answer:  Where foreign suppliers have completed company registration or commercial 
registration in accordance with the Act for Development of Small and Medium Enterprises, the 
contracts awarded to those foreign suppliers will  be counted into this yearly target.  
 
 
Follow Up Questions  
(i) How can a foreign enterprise complete company/commercial registration under Chinese  Taipei ’s 
Act for Development of Small and Medium Sized Enterprises?  
 
Answer:  Foreign enterprises which plan to invest and establish a company, whether SME or 
not, shall obtain prior investment approval in accordance with the Statute for Investment by 
Foreign Nationals. They are thus required to file the application for registratio n with the 
competent authority in accordance with the Company Act and abide by the Regulations 
Governing Company Registration, or in accordance with the Business Registration Act, abide 
by the Regulations Governing the Application of Business Registration.  
 
(ii) What are the current standards and eligibility criteria for a company to be successfully registered 
as an 'SME' under the Act?  
 
Answer:  According to Article  2 of the Standards for Identifying Small and Medium -sized 
Enterprises, the term "small and medium -sized enterprise (SME) " means an enterprise which 
has completed company registration or business registration in accordance with relevant laws, 
and whose paid -in capital is no more than TWD  100 million , or which hires fewer than 200 
regular employees.  
 
(iii) Is there any differential treatment in Chinese  Taipei 's public procurements for those companies 
(including foreign suppliers) that are not registered or el igible under Chinese  Taipei ’s Act for 
Development of Small and Medium Sized Enterprises?  
 
Answer:  Where the public procurement is covered by the GPA in the Separate Customs 
Territory of Taiwan, Penghu, Kinmen and Matsu, all suppliers (including foreign sup pliers) will 
not be subject to discriminatory or differential treatment.  
  WT/TPR/M/448/Add.1  
 
- 146 - 
 
  
 UNITED  STATES  
Part I.  Questions based on the Secretariat Report (WT/TPR/S/447)  
 
Page 33, Paragraph  3.10 
Customs collects a trade promotion service fee, based on the cost of the imported (and exported) 
goods, at a rate of not more than 0.0425%. This fee is to finance a trade promotion fund. Some 
items may be exempt from this fee. Customs also collects service charges for the issuance of various 
certificates.  
 
Question 1:   
Could Ch inese Taipei please explain how the "not more than 0.0425%" rate for the trade promotion 
service fee was determined?  
 
Answer :  
The Foreign Trade Act stipulates a trade promotion service fee for goods exported/imported 
by exporters/importers at a rate not more than 0.0425% of the price of the goods 
exported/imported. The current rate of the trade promotion fee is 0.0400%.  
 
Question 2:   
Could Chinese  Taipei clarify whether the trade promotion service fee is tied to a customs processing 
service or if it is re lated to a government charge?  
 
Answer :  
The trade promotion service fee is used to conduct foreign trade -related activities, participate 
in trade fairs and events. It uniformly applies to both exported and imported goods and follows 
the user –pay principle.  
 
Page 37, Paragraph  3.23 
"These are still allocated by the COA: 65% of the TRQ for rice is allocated to the COA, and the rest 
may be imported by any registered importer/exporter or food dealer. The COA allocates quotas by 
using an open tender, w ith the contract awarded to the bidder offering the lowest quote below a 
ceiling price set by the authorities" . 
 
Question 3:   
Chinese  Taipei's ceiling price mechanism is not made public, raising concerns that prices are being 
arbitrarily set lower than the  levels bid by US exporters. Does the government have plans to increase 
the transparency of the ceiling price mechanism?  
 
Answer :  
In accordance with our Government Procurement Act, the ceiling prices are confidential. The 
ceiling price for rice procurement is based on various factors, such as export prices, freight 
fees, processing fees at importing ports (including insurance premiums, commercial port 
service fees, import business taxes, port handling fees, inspection charges, quarantine fees, 
and inland transportation fees), as well as domestic retail prices. We will also evaluate the 
market conditions before finalizing the ceiling price. In addition, if the previous tender fails, 
the ceiling price will be then readjusted accordingly.  
 
Page 57, P aragraph 3.99 and Page 58, paragraph 3.106   
The Secretariat report states that Chinese  Taipei sets and amends SPS measures according to 
international standards, guidelines, or recommendations, and scientific evidence. If the epidemic 
situation changes or a  new epidemic pest of quarantine significance occurs, which poses a risk to 
the production of crops and animal health, the OCA amends the list of products subject to SPS 
measures and import inspection, as required. Also of the Secretariat  Report, Chinese  Taipei says 
that FDA, the competent authority governing food safety and sanitation in Chinese  Taipei, sets food 
sanitary requirements based on the principle of risk assessment, as well as on scientific evidence 
and existing international standards.  
 WT/TPR/M/448/Add.1  
 
- 147 - 
 
 
  
 Questi on 4:   
Based on this information, will Chinese  Taipei confirm that it will align its beef and beef product 
import requirements with guidelines of the World Organization for Animal Health (WOAH) for bovine 
spongiform encephalopathy (BSE)?   
Answer:   
Based o n scientific evidence and using international guidelines, we have established 
pre-import review regulations for beef imports from countries with occurrence of Bovine 
Spongiform Encephalopathy (BSE).  
 
Question 5:   
Will Chinese  Taipei establish MRLs for rac topamine in imported pork tissues to be consistent with 
the Codex standard and reflect consumption exposure?  
 
Answer:   
2. On 17  September  2020, we issued the Standards for Veterinary Drug Residue Limits in 
Foods and increased the Maximum Residue Level (MRL) f or Ractopamine in pigs. The 
Standards entered into force on 1  January  2021. They stipulate that the allowable MRL of pig 
liver and kidney is 0.04  ppm, and the MRL of pig muscle, fat and other edible parts is 
0.01 ppm.  
3. We abide by international standards a nd scientific principles in setting veterinary drug 
MRLs. The levels at which the MRLs are set depend on the dietary pattern and total dietary 
intake, and they will eventually be established based on risk assessments.  
 
Question 6:   
Will Chinese  Taipei adopt a method of analysis to test for ractopamine residue that is consistent with 
methods of analysis for ractopamine recommended by Codex?  
 
Answer:   
1. The analysis for ractopamine is based on the marker residue and is regulated by a 
maximum residue level. According to Article  2 of the Standards for Veterinary Drug Residue 
Limits in Foods, the examination of veterinary drug residues shall be marker residue, including 
the drug itself and its significant relevant metabolites.  
2. We, the Eur opean  Union, and the Republic  of Korea have all adopted the method of 
analyzing total residue levels after hydrolysis. This method is considered to have a scientific 
basis, and in line with international practices.  
 
Page 63, Table  3.13 
Question 7:   
Please  provide additional information on the good produced and services provided by the following 
state-owned or state -invested enterprises:  
1.Taiwan Financial Holding Corporation Limited  
 
Answer:   
Taiwan Financial Holdings Corporation Limited provides banking , life insurance, securities, and 
insurance brokerage services through its subsidiaries.  
 
2. Land Bank of Taiwan Corporation Limited  
 
Answer:   
Land Bank of Taiwan Corporation Limited engages businesses including, deposits and loans, 
foreign exchange, cred it card services, securities investment and trust related services, 
insurance agency business, and other businesses authorized by the competent authority.  
 
3. Taiwan Tobacco and Liquor Corporation  
 
Answer:   
Taiwan Tobacco and Liquor Corporation engages bus inesses including the production, 
distribution, sales and marketing of cigarettes, beer, liquor, biotechnology and food products.  
 WT/TPR/M/448/Add.1  
 
- 148 - 
 
  
 4. Taiwan Sugar Corporation  
 
Answer:   
Taiwan Sugar Corporation's products include sugar, meat products, feed, phalaenopsis, 
organic agricultural products, nutrition supplements, alcohol, and cosmetics. Taiwan Sugar 
Corporation also engages in the following businesses: OEM production of nutrition 
supplements and cosmetics, management of gas stations, hotels, and re sorts, and housing 
construction.  
 
5. Chunghwa Telecom Corporation Limited  
 
Answer:   
Chungwa Telecom Corporation Limited provides telecommunications services, including local 
telephone services, broadband access and mobile services.  
 
6. Taiwan Cooperative Holding Corporation Limited  
 
Answer:   
Taiwan Cooperative Financial Holdings Company Limited engages businesses including 
banking, life insurance, securities, bills finance, investment trust services, asset management 
and venture capital business.  
 
7. Trad e-Van Information Services Corporation Limited  
 
Answer:   
Trade -Van Information Services Corporation Limited engages businesses including, electronic 
data exchange and related services, electronic database construction and related consulting 
services, electronic data messaging design services and computer software and hardware 
agency services.  
 
8. China Steel Corporation  
 
Answer:   
China Steel Corporation's main products include plates, bars, wire rods, hot and cold rolled 
coils, electrogalvanized coils, electrical steel coils, and hot -dip galvanized coils.  
 
9. Taiyen Biotech Corporation Limited  
 
Answer:   
Taiyen Biotech Corporation Limited's main products include skin care, cleaning, water and 
salt. 
 
10. Cowin Environmental Resour ces Limited  
 
Answer:   
Cowin Environmental Resources Limited engages in waste treatment and in handling various 
types of waste, including general waste, general industrial waste, and hazardous industrial 
waste.  
 
Page 73, Paragraph  3.152  
The Secretariat's report states that "to ensure compliance with the IPR provisions of the CPTPP, the 
Copyright Act was amended to consider instances of illegal digital piracy, distribution, and public 
transmission constituting a serious infringement as offences indicatable without complaint ". A 2023 
report by the International Intellectual Property Alliance (IIPA), however, indicated that the CPTPP 
amendments will come into effect "only if Taiwan joins the CPTPP or when otherwise specified by 
the Executive Yuan. There is no specific timeline for this process so far ". (IIPA 2023 Special 301 
Report on Copyright Protection and Enforcement , page 182). 
https://www.iipa.org/files/uploads/2023/01/2023SPECIAL301FILING_WEBSITE -1.pdf. In addition, 
TIPO's website indicates that a series  of copyright amendments in 2022 are "not yet in force ". Taiwan 
Intellectual Property Office -Resources -Laws & Regulations -Copyright Act (tipo.gov.tw) . 
 WT/TPR/M/448/Add.1  
 
- 149 - 
 
 
  
 Question 8:   
Please provide an update on the status of the CPTPP copyright amendments. Are they currently in 
force? If not, what is the expected timeline for their entering into force?  
 
Answer:   
The CPTPP copyright amendments have not been implemented as of now. The effective date 
of their implementation depends on our accession to the CPTPP.  
 
Page 73, Paragraph  3.152 and 3.155  
The Secretariat report notes "Chinese Taipei made several amendments to the Copyright Act in order 
to impose civil and criminal li ability on providers of computer software enabling access to copyright 
infringing websites" and, regarding trademarks, "'intentional and negligent' acts are now subject to 
civil liabilities, while only intentional acts constitute criminal liability ". 
 
Ques tion 9:   
Will criminal enforcement for Copyright or Trademark be triggered based solely on the scope 
(e.g. size or number of infringements or a monetary threshold) of the infringement OR will the 
infringement always require "intent" to constitute criminal liability?  
 
Answer:   
1. In principle, criminal enforcement of copyright is not contingent upon on the scale, 
frequency of infringements, or a specific monetary threshold. Whenever an unauthorized user 
demonstrates the requisite intent to infringe upon copyright, the copyright holder has the 
option to file a criminal complaint, and the court will subsequently handle the enforcement 
proceedings based on its judgment.  
2. For trademark infringements, there are no thresholds for scale, frequency of 
infringement s, nor monetary amounts.  Only intentional acts constitute criminal liability of 
trademark infringements.  
 
Page 80, Paragraph 4.9  
"During the review period, amendments were made to, inter alia, the Farmer Health Insurance Act 
and the Fisheries Act. Chinese Taipei also enacted the Organic Agriculture Promotion Act 
(30 May 2018), the Act for Distant Water Fisheries (20 July 2016)"  
 
Question 10:   
Can Chinese  Taipei please provide details on the amendments made to the Fisheries Act?  
 
Answer:   
Our distan t water fishing fleets operate in three major oceans, and we understand that our 
governance systems need to align with international fisheries management instruments and 
with conservation and management guidelines set by relevant regional fisheries managem ent 
organizations.  
 
We therefore removed from the Fisheries Act, the provisions related to distant water fisheries 
and instead, established the Act for Distant Water Fisheries and subsidiary legislation as the 
legal basis for managing distant water fisher ies. The Fisheries Act was also slightly amended 
to be in line with the text of the Act for Distant Water Fisheries.  
 
Question 11:   
Have there been any challenges with respect to the implementation and enforcement of the Act for 
Distant Water Fisheries?  
 
Answer:   
The Act for Distant Water Fisheries primarily involves implementation of the various control 
measures stipulated in it and its subsidiary legislation. The greatest challenge lies in building 
greater awareness among fishermen of the need for complia nce and conservation and under 
limited manpower and budget, to maintain the strength and quality of enforcing the Act. 
However, up to the present, we have managed to achieve relevant goals.  
 WT/TPR/M/448/Add.1  
 
- 150 - 
 
  
 Page 80 Paragraph 4.10  
"Chinese  Taipei joined the Southern Indian  Ocean Fisheries Agreement (SIOFA) in July  2019. Having 
made essential improvements in the areas of legal framework; traceability; global cooperation; and 
monitoring, control, and surveillance, Chinese  Taipei was removed from the European  Union's 
"Yellow C ard" list for illegal, unreported, and unregulated fishing on 27  June 2019". 
 
Question 12:   
Can Chinese  Taipei please provide details of the improvements made to its legal framework and 
traceability mechanisms?  
 
Answer:   
The Act for Distant Water Fisheries is the legal basis for the management of distant water 
fisheries. This Act takes into acco unt the principles laid down by international instruments and 
similar legislations enacted by neighboring countries, prescribes obligations for different 
actors, and applies stringent sanctions to deter our citizens and fishing vessels from engaging 
in IUU  fishing.  
 
In addition, this Act also authorizes the government to incorporate into its domestic 
regulations, applicable conservation and management measures adopted by regional fisheries 
management organizations so as to monitor and control its distant w ater fishing fleets.  
 
We also closely monitor the activities of our distant water fishing fleets through traceability 
mechanisms such as Vessel Monitoring System (VMS), catch reporting, transshipment/landing 
notification and declaration, and port inspecti ons, so as to ensure the legality and traceability 
of catches.  
 
In accordance with measures adopted by regional fisheries management organizations and 
major market states, we likewise establish relevant procedures for verifying, issuing, and 
validating st atistical documents and catch certificates.  
 
Part II.  Questions based on the Government Report (WT/TPR/G/447)  
 
Page 7, Paragraph 3.3  
"The government adopted timely border control measures, implemented smart pandemic control 
measures within communities, an d also subdivided company operations to reduce physical contact"  
 
Question 13:   
Can Chinese  Taipei share any lessons learned from the COVID -19 pandemic, or  other national 
disasters, towards facilitating the import of humanitarian cargo in response to a nat ional emergency 
event?  
 
Answer:   
Customs has adopted following measures to facilitate the cross -border movement of relief and 
essential supplies:  
1. Imported relief and epidemic prevention supplies, approved by competent agencies, are 
exempt from customs duties and business taxes.  
2. We implement trade facilitation measures to speed up customs clearance of imported 
goods, such as designated contact points for instant customs clearance service, 
simplified documentation, submission of document after cle arance, on -line permit 
message comparison instead of paper -based comparison, and an official webpage to 
disseminate information.  
3. We had temporarily reduced customs tariffs on ingredients for pharmaceutical alcohol 
and masks.  
 
Page 9, Paragraph 3.16  
"The three major strategies – working with local industries, supporting industries with domestic 
demand, and entering international markets – will stimulate industry innovation and vitality. The 
5+2 Industrial Innovation Plan was introduced in 2016 and cov ers intelligent machinery, the Asia 
Silicon Valley, green energy, biomedicine, defense and aerospace, new agriculture, and the circular 
economy" . 
 WT/TPR/M/448/Add.1  
 
- 151 - 
 
 
  
 Question 14:   
What types of regulatory reforms does Chinese  Taipei plan on making within each sector?  
 
Answe r:  
In order to accelerate industrial upgrading and transformation, the government has  initiated 
the 5+2 innovative industries plan to promote smart machinery, Asia silicon valley, green 
energy, biomedicine, defense and aerospace, new agriculture, and circ ular economy. The 
relevant regulatory reforms include the following aspects:  
 
1. In order to promote industrial innovation, we amended the Company Act in 2018, 
including measures such as the issuance of non -denomination shares, multiple voting 
rights, and con vertible cooperate bonds, which aimed to loosen fundraising restrictions 
and enhance operational flexibility for startups. Additionally, the Business Mergers and 
Acquisitions Act was revised in 2022, implementing measures such as expanding the 
scope of asy mmetric mergers and acquisitions, allowing a 5 -year tax deferral on dividends 
for acquired startup shareholders, and promoting external innovation through business 
mergers and acquisitions.  
 
To cater to the international environment and the needs of our in dustrial development, we 
have been making efforts to create a more favorable environment for industrial development, 
aiming to enhance international competitiveness. Recently, the Statute for Industrial 
Innovation was amended to promote smart upgrade trans formation and the adoption of 
diversified innovations. This statute is applicable to all industries.  
 
2. In the fields of financial technology and unmanned vehicles, two innovative regulations, 
the Financial Technology Development and Innovation Experiment Ac t and the Unmanned 
Vehicle Technology Innovation Experiment Act, have been implemented since 2018 to set 
up regulatory sandboxes. Currently, there have been 27 approvals, including 9 cases of 
financial technology innovation and 18 cases of unmanned vehicle  experiments.  
 
3. In order to promote organic and environment -friendly farming, we promulgated the 
organic agriculture promotion law, which came into effect in May  2019. The law specifies 
the general principle, certification requirements, test requirements, a nd management 
rules.  
 
Question 15:   
Can Chinese  Taipei please expand on the type of support (both financial and non financial) they plan 
on providing with the context of the 5+2 Industrial Innovation Plan?  
 
Answer:   
The requirements for eligible supports d iffer from program to program. If foreign investors 
meet the relevant criteria, they can apply and enjoy preferential treatment. For example:  
 
1. Business Angel Investment Program: An entrepreneur invests in startups registered in 
accordance with the Company Act or overseas startups mainly operate in the Separate 
Customs Territory of Taiwan, Penghu, Kinmen and Matsu, limited to newly established 
startups or startups that are carrying  out capital increase (in cash) for expansion and 
have not been publicly offered or have not entered the capital market (including 
TWSE -listed, TPEx -listed, or emerging -stock company).  
 
2. The Youth Entrepreneurship Loan: Pr oviding better terms and speedy approval process, 
e.g. loans of less than one  million dollars being approved within seven days. Eligibility is 
open to domestic businesses registered in accordance with the law, including companies, 
commerce entities, or lim ited partnerships that have been registered or registered for 
less than five years in accordance with the domestic law. If the person in charge of the 
business is a foreigner, he should hold an entrepreneur visa, employment  gold card, or 
valid residence pe rmit issued by the government when applying for the loan on behalf of 
the business entity.  
 
3. We provide relevant counseling and guidance programs to assist companies in upgrading 
their industries. Foreign investors can apply such programs if they meet the c riteria. For WT/TPR/M/448/Add.1  
 
- 152 - 
 
  
 instance, under the Industrial Upgrading Innovation Platform Guidance Program offered 
by the Industrial Development Administration of the Ministry of Economic Affairs, foreign 
entities establishing subsidiaries in accordance with the Company A ct that meet the 
program's criteria are eligible to submit an application.  
 
4. To promote industrial development and facilitate upgrading and transformation, we 
provide tax incentives and R&D support. In terms of tax incentives, companies engaged 
in innovativ e research and development are required to meet specific innovation criteria, 
excluding general process improvements. Once they fulfill the criteria stated above, the 
amount spent on smart equipment and technology in the current fiscal year must reach 
a particular threshold to qualify for tax deductions. Regarding R&D support, companies 
that investing in research and development should demonstrate innovation, optimization, 
and product technology development to be eligible for support. Foreign entities 
estab lishing subsidiaries in accordance with the Company Act, provided they have 
investment activities, are eligible to apply.  
 
Page 12, Paragraph 3.38  
"The ratification process for the WTO Agreement on Fisheries Subsidies has been set in motion ". 
 
Question 16:   
Can Chinese  Taipei please provide an update on the status of its ratification of the Fisheries Subsidies 
Agreement?  
 
Answer:   
The Agreement is already under the ratification process.   
 
Question 17:   
When can we expect Chinese  Taipei to present its instr ument of acceptance?  
 
Answer:   
The instrument of acceptance will be submitted as soon as the process is completed.  
 
Page 14, Paragraph 3.54  
The Policy Statement of the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu notes 
that amendments to the Copyright Act made in 2022 treat acts of serious infringement, including 
certain instances of illegal digital piracy, as offenses indictable without complaint.  
 
Question 18:   
Are there any statistics on the use of these measures?  
 
Answer:   
The amendments to the Copyright Act made in 2022 are not yet in force. There are currently 
no available statistics regarding the use of relevant measures and no case examples.  
 
Question 19:   
Are there examples of the types of cases in which they have been employed?  
 
Answer:   
The amendments to the Copyright Act made in 2022 are not yet in force. There are currently 
no case examples.  
 
__________