2.   Rice Quota Administration 
Chinese Taipei shall ensure that rice from central stocks shall  no longer be prohibited from entering domestic marketing chann els for industrial and/or food use.  Imports of 
rice for re-export shall not count against imports under the ta riff-rate quota.  Chinese Taipei shall lift its ban on imported  rice upon accession and establish a tariff-rate 
quota (TRQ).  This TRQ shall be 144,720 metric tons calculated on a brown rice basis starting from the year 2003.  Future quot a growth shall be consistent with 
commitments undertaken by WTO Members in connection with negoti ations conducted pursuant to the outcome of negotiations under the Doha Development Agenda.
CENTRALIZED IMPORTS
Specification of Imported Rice: Rice imported by the Chinese Ta ipei authorities shall be tendered to meet internationally reco gnized standards for trade in rice.
Disposal of Imported Rice: Imported rice shall be accorded no l ess favourable treatment than rice produced in Chinese Taipei. Imported rice shall have full access to 
normal marketing channels, wholesalers, distributors, and end u sers. It shall be priced at a level which ensures that it enter s the domestic market at prices competitive with 
rice produced in Chinese Taipei.  Imported rice shall be market ed in a timely fashion so that its quality for table use is not  adversely affected by storage time. Imported rice 
shall not be exported as food aid, nor used for livestock feed.
There shall be permitted an aggregate quantity of rice for cent ralized imports, entered into subheadings HS 10061000, 10062000 , 10063000, 10064000 during any calendar 
year, of not less than the total quantity specified below.                           Centralized Import Quantity                                   (metric ton)United States                 64,634Australia                       18,634Thailand                         8,300Egypt                             2,500
The quantitative limitations established by this note shall be administered through regulations (including licenses and reallo cation of unfilled quotas) issued by the Council 
of Agriculture.  Any change in the centralized import quantity and share shall be subject to negotiation between Chinese Taipe i and other interested WTO Members. SCHEDULE CLIII  -  THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PE NGHU, KINMEN AND MATSU
PART I  -  MOST-FAVOURED-NATION TARIFF
SECTION I  -  Agricultural Products
SECTION I - B  Tariff QuotasThis Schedule is authentic only in the English language
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SECTION I-B TARIFF QUOTAS Page 3 G/MA/TAR/RS/587/Add.1Terms of Trade: Quota allocation certificates shall serve as au tomatic import licenses, in compliance with the Agreement on Im port Licensing Procedures and consistent 
with Article XIII of GATT 1994. All commercial terms of trade, including product specifications, origin, pricing, packaging, e tc. shall be at the sole determination of the 
parties engaged in the transaction.  Partial shipments against a single allocation shall be permitted.  Traders may import any  product or mixture of products subject to the 
same TRQ as noted in Chinese Taipei’s schedule.  Imported rice shall be permitted to be distributed freely within Chinese Taip ei without further trade-based restrictions.  
Allocation certificates shall be freely transferable and tradab le, and certificate holders may have certificates reissued to c ombine or divide allocations.
Application:  All applications for allocation of TRQ quantities  shall be submitted to the Ministry of Finance (MOF).  By 30 Se ptember of the previous year, the number of 
segments, the quantity of each segment, and the specific condit ions for applying for a TRQ allocation shall be published in th e official journal. MOF shall grant allocations 
and publish and notify the names of recipients and allocations within 14 calendar days of the close of the application period.  The TRQ shall be allocated in accordance with 
the provisions of this headnote and paragraph 34 of the Working  Party Report. Any trader registered as a food dealer can apply  for a TRQ allocation.
Associated Fees: Any and all fees, charges, deposits, duties, e tc. associated with the allocation process shall be made explic it in the advance public notification process, and 
with the exception of ordinary customs duties and/or other char ges as noted in Chinese Taipei’s schedule, shall be commensurat e with the cost of the services rendered. 
Chinese Taipei requires a refundable bid bond of no more than 1 0 percent from applicants for rice TRQ.  No other performance o r bid bond requirements shall be 
instituted.
Allocation:  Allocations shall be established for commercially viable shipping quantities, but a ceiling of no more than 20 pe rcent of each segment shall be established in 
advance and published as part of the allocation notification pr ocedures. Allocation certificates shall be valid for product ar riving between 1 January and 15 September for 
the first private sector quota allocation of the calendar year.   Subsequent allocation certificates shall be valid between one  day after the date of allocation and 15 September. 
The date of arrival shall be defined in accordance with Article  6 of the implementing regulations of the Customs Law of Chines e Taipei as of the date of accession. Upon 
request and proof of signed contract before 15 September, MOF s hall automatically extend the validity date of the certificate to cover products arriving on or before 31 
December. 
Reallocation of unused allocations: In any year, if the holder of a quota allocation certificate has not contracted for import  of the holder’s total allocation by 15 September, 
the unused portion of the allocation shall be reallocated throu gh a competitive process. Reallocation certificates shall be va lid for 90 days.PRIVATE SECTOR TRADE
Direct Private Sector Trade: Chinese Taipei’s TRQ system for pr ivate rice trade shall be conducted through direct private-sect or importation. The system shall be operated 
with the objective of ensuring that the TRQ fills with a minima l level of market distortion and that the imported rice enters Chinese Taipei’s domestic wholesale and retail 
markets on conditions no less favourable than exist for rice pr oduced in Chinese Taipei. Thirty-five percent of the TRQ quanti ty shall be reserved for private-sector imports 
unless agreement is reached between Chinese Taipei and other in terested WTO Members regarding a change in the private sector s hare.   
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tons%Metric 
tons%
12 3 4 5 67
Liquid milk 10,649 21,298 2002/2004
Milk (excluding milk of goat and sheep), not concentrated and unsweetened, fresh milk04011010 15 15
Milk (excluding milk of goat and 
sheep), not concentrated and unsweetened, longlife milk04011020 15 15
Milk (excluding milk of goat and 
sheep), not concentrated and unsweetened, fresh milk04012010 15 15
Milk (excluding milk of goat and 
sheep), not concentrated and unsweetened, longlife milk04012020 15 15
Fresh milk (excluding raw milk and 
milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 6% but not exceeding 10%04014010* 15 15
Longlife milk (excluding raw milk 
and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 6% but not exceeding 10%04014020* 15 15Initial tariff quota 
quantity and 
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item 
number 
(HS2012)
AU 
(excluding 
18069053, 19019025, 18069055, 
19019027)Other terms and conditions
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Fresh milk (excluding raw milk and 
milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 10%04015010* 15 15
Longlife milk (excluding raw milk 
and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 10%04015020* 15 15
Milk (excluding milk of goat and 
sheep), containing added sugar or other sweetening matter04029910 15 15
Milk (excluding milk of goat and 
sheep), containing added sugar or other sweetening matter04029920 15 15
Milk (excluding milk of goat and 
sheep), containing added sugar or other sweetening matter04029992 15 15
Buttermilk (excluding fresh, dry, 
concentrated), flavoured, modified, or fermented milk (excluding sour)04039029 15 15
Curdled milk 04039040 15 15
Milk (excluding milk of goat and sheep), containing added sugar or other sweetening matter04039059 15 15
Cream (excluding sour) 04039090 15 15
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Prepared milk, evaporated, 
containing added sugar or other sweetening matter18069053 15 15
Flavoured milk 18069055 15 15
Prepared milk, evaporated, containing added sugar or other sweetening matter19019025 15 15
Flavoured milk 19019027 15 15
Peanuts 2,618 5,235 2002/2004
Seed of ground-nuts, in shell 12023010* 25 25
Seed of ground-nuts, shelled 12023020* 25 25
Ground-nuts, in shell 12024100* 25 25
Ground-nuts, shelled, whether or not broken12024200* 25 25
Flours and meals of ground-nuts, 
edible12089011 25 25
Flours and meals of ground-nuts, 
inedible12089021 25 25
Ground-nuts oil, crude 15081000 25 25
Ground-nuts oil, refined 15089000 25 25Ground-nuts, in shell 20081111 25 25Ground-nuts, shelled 20081112 25 25Ground-nuts in shell 20081191 25 25Ground-nuts, shelled 20081192 25 25Ground-nuts, mixtures (containing ground-nuts exceeding 20%)20081942 25 25
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Young coconut 8,000 10,000 2002/2004
Coconuts, shelled 08011200 * 15% or 
NT$0.9/kg 
whichever 
is higher15% or 
NT$0.9/kg 
whichever 
is higher
Other coconuts 08011900* 15% or 
NT$0.9/kg 
whichever 
is higher15% or 
NT$0.9/kg 
whichever 
is higher
Betel nuts 08028000* 4,412 17.5 8,824 17.5 2002/2004
Bananas 5,335 13,338 2002/2004 CO
Plantains, fresh or dried 08031000* 12.5 12.5
Other bananas, fresh or dried 08039000* 12.5 12.5
Fresh pears (excluding European 
pears)08083090* 4,900 18 9,800 18 2002/2004
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Sugar 120,000 205,000 2002/2004 AU
Raw sugar not containing added flavouring or colouring matter, beet sugar17011200 12.5 12.5
Cane sugar specified in Subheading 
Note 2 to this Chapter17011300* 12.5 12.5
Other cane sugar, not containing 
added flavouring or colouring matter17011400* 12.5 12.5
Raw sugar containing added 
flavouring or colouring matter17019110 12.5 12.5
Refined sugar containing added 
flavouring or colouring matter17019120 17.5 17.5
Other, cube and loaf sugar 17019910 17.5 17.5
Other, rock sugar 17019920 17.5 17.5Other, other refined sugar 17019990 17.5 17.5Upon accession of Chinese Taipei to 
the WTO, market access for private sector trade shall be 1% of the annual sugar tariff quota.  In 2004, market access for private sector trade shall increase to 2% of the annual sugar tariff quota.
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Rice 144,720 144,720 2003/2003 2.   Rice Quota Administration 
Rice, in the husk 10061000 0 0 Chinese Taipei shall ensure that ric e 
from central stocks shall no longer be prohibited from entering domestic marketing channels for industrial and/or food use.  Imports of rice for re
-
export shall not count against imports under the tariff-rate quota.  Chinese Taipei shall lift its ban on imported rice upon accession and establish a tariff-rate quota (TRQ).  This TRQ shall be 144,720 metric tons calculated on a brown rice basis starting from the year 2003.  Future quota growth shall be consistent with commitments undertaken by WTO Members in connection with negotiations conducted pursuant to the outcome of negotiations under the Doha Development Agenda.
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Rice, husked 10062000 0 0 CENTRALIZED IMPORTS
Rice, semi-milled or wholly milled 10063000 0 0
Rice, broken 10064000 0 0
Rice flour, glutinous rice flour 11029011* 20 20 Disposal of Imported Rice: Imported 
rice shall be accorded no less favourable treatment than rice produced in Chinese Taipei. Imported rice shall have full access to normal marketing channels, wholesalers, distributors, and end users. It shall be priced at a level which ensures that it enters the domestic market at prices competitive with rice produced in Chinese Taipei.  Imported rice shall be marketed in a timely fashion so that its quality for table use is not adversely affected by storage time. Imported rice shall not be exported as food aid, nor used for livestock feed.Specification of Imported Rice: Rice 
imported by the Chinese Taipei authorities shall be tendered to meet internationally recognized standards for trade in rice.
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Rice flour, other rice flour 11029019* 25 25 There shall be permitted an aggregate 
quantity of rice for centralized imports, entered into subheadings HS 10061000, 10062000, 10063000, 10064000 during any calendar year, of not less than the total quantity specified below. 
Rice groats, meal and pellets 11031930 0 0                             Centralized Import  
                                     Quantity
                                   (metric ton)United States                 64,634Australia                        18,634Thailand                           8,300E
gypt                               2,500
Rice groats, meal and pellets 11032010 25 25
Rolled or flaked rice 11041910 20 20 The quantitative limitations 
established by this note shall be administered through regulations (including licenses and reallocation of unfilled quotas) issued by Council of Agriculture.
Other worked rice 11042920 20 20 Any change in the centralized impo rt 
quantity and share shall be subject to negotiation between Chinese Taipei and other interested WTO Members.
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Rice starch 11081910 15 15 PRIVATE SECTOR TRADE
Rice products, in grain form, 
precooked or otherwise prepared18069061 30 20 Direct Private Sector Trade: Chinese 
Taipei’s TRQ system for private rice trade shall be conducted through direct private-sector importation. The system shall be operated with the objective of ensuring that the TRQ fills with a minimal level of market distortion and that the imported rice enters Chinese Taipei’s domestic wholesale and retail markets on conditions no less favourable than exist for rice produced in Chinese Taipei. 
Prepared food by the swelling or 
roasting of rice, rice threads, puffed or roasted18069071 20 20 Thirty-five percent of the TRQ 
quantity shall be reserved for private-sector imports unless agreement is reached between Chinese Taipei and other interested WTO Members regarding a change in the private sector share.  
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Rice products, others, containing not 
less than 30% of rice18069092 25 25 Terms of Trade: Quota allocation 
certificates shall serve as automatic import licenses, in compliance with the Agreement on Import Licensing Procedures and consistent with Article XIII of GATT 1994. All commercial terms of trade, including 
product specifications, origin, pricing, 
packaging, etc. shall be at the sole determination of the parties engaged in the transaction. 
Rice products, others, containing not 
less than 30% of rice19019091 25 25 Partial shipments against a single 
allocation shall be permitted.  Traders may import any product or mixture of products subject to the same TRQ as noted in Chinese Taipei’s schedule.  Imported rice shall be permitted to be distributed freely within Chinese Taipei without further trade-based restrictions.  Allocation certificates shall be freely transferable and tradable, and certificate holders may have certificates reissued to combine or divide allocations.
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Prepared food by the swelling or 
roasting of rice, others19021110 20 20 Application:  All applications for 
allocation of TRQ quantities shall be submitted to the Ministry of Finance (MOF).  By 30 September of the previous year, the number of segments, the quantity of each segment, and the specific conditions for applying for a TRQ allocation shall be published in the official journal.
Prepared food by the swelling or 
roasting of rice, others19021910 20 20 MOF shall grant allocations and 
publish and notify the names of recipients and allocations within 14 calendar days of the close of the application period. The TRQ shall be allocated in accordance with the provisions of this headnote and paragraph 34 of the Working Party Report. Any trader registered as a food dealer can apply for a TRQ allocation.
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Prepared food by the swelling or 
roasting of rice, others19022010 20 20 Associated Fees: Any and all fees, 
charges, deposits, duties, etc. associated with the allocation process shall be made explicit in the advance public notification process, and with the exception of ordinary customs duties and/or other charges as noted in Chinese Taipei's schedule, shall be commensurate with the cost of the services rendered.
Prepared food by the swelling or 
roasting of rice, rice threads, puffed or roasted19023020 20 20 Chinese Taipei requires a refundable 
bid bond of no more than 10 percent from applicants for rice TRQ.  No other performance or bid bond requirements shall be instituted.
Prepared food by the swelling or 
roasting of rice, rice threads, puffed or roasted19041020 20 20 Allocation:  Allocations shall be 
established for commercially viable shipping quantities, but a ceiling of no more than 20 percent of each segment shall be established in advance and published as part of the allocation notification procedures. 
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Prepared food by the swelling or 
roasting of rice, rice threads, puffed or roasted19042011 20 20 Allocation certificates shall be valid 
for product arriving between 1 January and 15 September for the first private sector quota allocation of the calendar year.  Subsequent allocation certificates shall be valid between one day after the date of allocation and 15 September. 
Prepared food by the swelling or 
roasting of rice, rice threads, puffed or roasted19042021 20 20
Rice products, in grain form, 
precooked or otherwise prepared19049010 30 20The date of arrival shall be defined in 
accordance with Article 6 of the implementing regulations of the Customs Law of Chinese Taipei as of the date of accession. Upon request and proof of signed contract before 15 September, MOF shall automatically extend the validity date of the certificate to cover products arriving on or before 31 December. 
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Rice products, others, containing not 
less than 30% of rice21069098 30 20 Reallocation of unused allocations: In 
any year, if the holder of a quota allocation certificate has not contracted for import of the holder’s total allocation by 15 September, the unused portion of the allocation shall be reallocated through a competitive process. Reallocation certificates shall be valid for 90 days.
*  HS code related to HS2012 transposition
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