WORLD TRADE ORGANIZATION  
ORGANISATION MONDIALE DU COMMERCE  
ORGANIZACIÓN MUNDIAL DEL COMERCIORESTRICTED 
GPA/O/TPKM/3/Rev.1 
17 November 2011 
 (11-6002) 
Committee on Government Procurement Original:   English 
 anglais/ 
 inglés 
 
 
NEGOTIATIONS ON EXTENSION OF COVERAGE AND ELIMINATION OF 
DISCRIMINATORY MEASURES AND PRACTICES PURSUANT TO 
ARTICLE XXIV:7(b) AND (c) OF THE AGREEMENT 
ON GOVERNMENT PROCUREMENT 
 
Communication from the Separate Customs Terr itory of Taiwan, Penghu, Kinmen and Matsu 1 
 
Revision 
 
 The following communication, dated 15 November 2011, is being circulated at the request of 
the Delegation of the Separate Customs Terr itory of Taiwan, Penghu, Kinmen and Matsu. 
 
 Comité des marchés publics  
 
 
NÉGOCIATIONS SUR L'EXTENSION DE LA PORTÉE DE L'ACCORD ET 
L'ÉLIMINATION DES MESURES ET PRATIQUES DISCRIMINATOIRES 
AU TITRE DE L'ARTICLE XXIV: 7 b) ET c) DE L'ACCORD 
SUR LES MARCHÉS PUBLICS 
 
Communication du Territoire douanier distin ct de Taiwan, Penghu, Kinmen et Matsu1 
 
Révision 
 
 La communication ci-après, datée du 15 novembre  2011, est distribuée à la demande de la 
délégation du Territoire douanier distinct  de Taiwan, Penghu, Kinmen et Matsu. 
 
 Comité de Contratación Pública 
 
 
NEGOCIACIONES SOBRE LA AMPLIACIÓN DEL ÁMBITO DE APLICACIÓN 
Y LA ELIMINACIÓN DE LAS MEDIDAS Y PRÁCTICAS DISCRIMINATORIAS 
DE CONFORMIDAD CON LOS APARTADOS b) Y c) DEL PÁRRAFO 7 DEL 
ARTÍCULO XXIV DEL ACUERDO SOBRE CONTRATACIÓN PÚBLICA 
 
Comunicación del Territorio Aduanero Dis tinto de Taiwán, Penghu, Kinmen y Matsu1 
 
Revisión 
 
 La siguiente comunicación, de fecha de 15 noviem bre de 2011, se distribuye a petición de la 
delegación del Territorio Aduanero Distinto  de Taiwán, Penghu, Kinmen y Matsu. 
                                                      
1 In English only./En anglais seulement./En inglés solamente.  
 GPA/O/TPKM/3/Rev.1 
 Page 3 
 
 
REVISION OF THE PRE-FINAL OFFER OF  THE SEPARATE CUSTOMS TERRITORY OF 
TAIWAN, PENGHU, KINMEN AND MATSU 
 
  The Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu submitted its 
pre-final offer (GPA/O/TPKM/3) on 24 May 2011 , in accordance with Article XXIV:7 of the 
Agreement on Government Procurement. 
 
 Further to the pre-final offer, a note, in bold and underlined, on the recent change in coverage 
of Kaohsiung City Government, has been added to the Notes to Annex 2.  The coverage of Kaohsiung 
City Government has been expanded by the inclusio n of the bureau-level administrative units of the 
former Kaohsiung County Government  that were merged with the Kaohsiung City Government on 
25 December 2010.  This expanded coverage shall onl y apply to GPA Parties that have extended their 
expanded coverage
 to the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu.  
  The Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu reserves the right to 
withdraw, amend, restrict, restructure, or exte nd this offer at any time during the course of the 
negotiations.  GPA/O/TPKM/3/Rev.1 
Page 4  
 
THE SEPARATE CUSTOMS TERRITORY OF  
TAIWAN, PENGHU, KINMEN AND MATSU
* 
 
(Authentic in the English Language only) 
 
 
ANNEX 1 
 
Central Government Entities wh ich Procure in Accordance  
With the Provisions of this Agreement  
 
 Thresholds : 130,000 SDRs  - Goods covered in Annex 4 
  130,000 SDRs  - Services  covered in Annex 4 5 
  5,000,000 SDRs - Construction covered in Annex 5 6 
 
List of entities:  
 
1. Office of the President 
2. Executive Yuan 
3. Ministry of Interior (including its Ce ntral Taiwan Division and Second Division) 
4. Ministry of Finance (including its Central Taiwan Division) 5. Ministry of Economic Affairs (inc luding its Central Taiwan Division) 
6. Ministry of Education (includi ng its Central Taiwan Division) 
7. Ministry of Justice (including its Central Taiwan Division) 
8. Ministry of Transportation and Communicati ons (including its Central Taiwan Division) 
9. Mongolian & Tibetan Affairs Commission 10. Overseas Compatriot Affairs Commission 11. Directorate-General of Budget, Accounting and Statistics (including its Central Taiwan 
Division) 
12. Department of Health (includi ng its Central Taiwan Division) 
13. Environmental Protection Administration (including its Central Taiwan Division) 
14. Government Information Office (including its Central Taiwan Division) (Deleted, the 
Division has been renamed as a unit of the Office)  
15. Central Personnel Administration (including its Central Taiwan Division) (Deleted, the 
Division has been renamed as a unit of the Administration) 
16. Mainland Affairs Council 
17. Council of Labor Affairs (includi ng its Central Taiwan Division) 
18. Research, Development and Evaluation Commis sion (including its Central Taiwan Division) 
(Deleted, the Division has been renamed as a unit of the Commission)  
19. Council for Economic Planning and Development 
20. Council for Cultural Affairs 
21. Veterans Affairs Commission 22. Council of Agriculture (including its Central Taiwan Division and Second Division) (Deleted, 
the Divisions have been renamed as a unit of the Council) 
23. Atomic Energy Council 
24. National Youth Commission 
25. National Science Council 26. Fair Trade Commission 27. Consumer Protection Commission 28. Public Construction Commission 
29. Ministry of Foreign Affairs (excluding pr ocurement for the direct purpose of providing 
foreign assistance) GPA/O/TPKM/3/Rev.1 
 Page 5 
 
 
30. Ministry of National Defense 31. National Palace Museum 32. Central Election Commission  
 
* In English only.  With respect to the list of en tities, refer to the relevant documents governing the 
modalities of accession to the Agreement on Government Procurement. 
 
 
Notes to Annex 1  
 
1. The General Notes shall apply to this Annex.  2. The above central government entities, include all administrative units prescribed by the 
pertinent organization laws of such entities and en tities transferred to the cen tral government pursuant 
to the 28 October 1998 "Provisional Statute on the Reorganization of the Taiwan Provincial 
Government", in effect and as amended on 6 December 2000. 
 3. The Agreement shall not apply to the procurem ent by the Ministry of Foreign Affairs relating 
to the construction of the Separate Customs Te rritory of Taiwan, Penghu, Kinmen and Matsu's 
overseas representative offices, liaison offices and other missions. 
 
4. This Agreement does not apply to the procur ement by the National Space Organization of the 
National Science Council for five years from its entry into force for the Separa te Customs Territory of 
Taiwan, Penghu, Kinmen and Matsu.  
5. This Agreement will generally apply to procurement by the Ministry of National Defense of 
the following Federal Supply Classification (FSC) cate gories subject to the decision of the Separate 
Customs Territory of Taiwan, Penghu, Kinmen and Matsu Government under the provisions of 
paragraph 1 of Article XXIII. 
 
2510 Vehicular Cab, Body, and Frame Structural Components 
2520 Vehicular Power Transmission Components 
2540 Vehicular Furniture and Accessories 
2590 Miscellaneous Vehicular Components 
2610 Tire and Tubes, Pneumatic, Except Aircraft 
2910 Engine Fuel System Components, Non-aircraft 
2920 Engine Electrical System Components, Non-aircraft 
2930 Engine Cooling System Components, Non-aircraft 
2940 Engine Air and Oil Filters, Stra iners, and Cleaners, Non-aircraft 
2990 Miscellaneous Engine Accessories, Non-aircraft 
3020 Gears, Pulleys, Sprockets, and Transmission Chain 
3416 Lathes 
3417 Milling Machines 
3510 Laundry and Dry Cleaning Equipment 
4110 Refrigeration Equipment 
4230 Decontaminating and Impregnating Equipment 
4520 Space Heating Equipment and Domestic Water Heaters 
4940 Miscellaneous Maintenance and Re pair Shop Specialized Equipment 
5110 Hand Tools, Edged, Non-powered 
5120 Hand Tools, Non-edged, Non-powered 
5305 Screws 
5306 Bolts 
5307 Studs GPA/O/TPKM/3/Rev.1 
Page 6  
 
5310 Nuts and Washers 
5315 Nails, Keys, and Pins 
5320 Rivets 
5325 Fastening Devices 
5330 Packing and Gasket Materials 
5335 Metal Screening 
5340 Miscellaneous Hardware 
5345 Disks and Stones, Abrasive 
5350 Abrasive Materials 
5355 Knobs and Pointers 
5360 Coil, Flat and Wire Springs 
5365 Rings, Shims and Spacers 
5410 Prefabricated and Portable Buildings 
5411 Rigid Wall Shelters 
5420 Bridges, Fixed and Floating 
5430 Storage Tanks 
5440 Scaffolding Equipment and Concrete Forms 
5445 Prefabricated Tower Structures 
5450 Miscellaneous Prefabricated Structures 
5520 Millwork 
5530 Plywood and Veneer 
5610 Mineral Construction Materials, Bulk 
5620 Building Glass, Tile, Brick, and Block 
5630 Pipe and Conduit, Non-metallic 
5640 Wallboard, Building Paper, a nd Thermal Insulation Materials 
5650 Roofing and Siding Materials 
5660 Fencing, Fences, and Gates 
5670 Building Components, Prefabricated 
5680 Miscellaneous Cons truction Materials 
6220 Electric Vehicular Lights and Fixtures 
6505 Drugs, Biologicals and Official Reagents 
6510 Surgical Dressing Materials 
6515 Medical and Surgical Instruments, Equipment and Supplies 
7030 Automatic Data Processing Software 
7050 ADP Components 
7105 Household Furniture 
7110 Office Furniture 
7125 Cabinets, Lockers, Bins, and Shelving 
7195 Miscellaneous Furniture and Fixtures 
7210 Household Furnishings 
7220 Floor Coverings 
7230 Draperies, Awnings, and Shades 
7240 Household and Commerc ial Utility Containers 
7290 Miscellaneous Household and Comme rcial Furnishings and Appliances 
7310 Food Cooking, Baking, and Serving Equipment 
7320 Kitchen Equipment and Appliances 
7330 Kitchen Hand Tools and Utensils 
7340 Cutlery and Flatware 
7350 Tableware 
7360 Sets, Kits, Outfits, and Modules,  Food Preparation and Serving 
7520 Office Devices and Accessories 
7530 Stationery and Record Forms 
7910 Floor Polishers and Vacuum Cleaning Equipment 
7920 Brooms, Brushes, Mops, and Sponges GPA/O/TPKM/3/Rev.1 
 Page 7 
 
 
7930 Cleaning and Polishing Compounds and Preparations 
8105 Bags and Sacks 
8110 Drums and Cans 
9150 Oils and Greases: Cutting, Lubricating, and Hydraulic 
9310 Paper and Paperboard 
9320 Rubber Fabricated Materials 
9330 Plastics Fabricated Materials 
9340 Glass Fabricated Materials 
9350 Refractories and Fire Surfacing Materials 
9390 Miscellaneous Fabricated  Non-metallic Materials 
9410 Crude Grades of Plant Materials 
9420 Fibres:  Vegetable, Animal, and Synthetic 
9430 Miscellaneous Crude Animal Products, Inedible 
9440 Miscellaneous Crude Agricultural and Forestry Products 
9450 Non-metallic Scrap, Except Textile 
9610 Ores 
9620 Minerals, Natural and Synthetic 
9630 Additive Metal Materials and Master Alloys 
9640 Iron and Steel Primary and Semifinished Products 
9650 Nonferrous Base Metal Refi nery and Intermediate Forms 
9660 Precious Metals Primary Forms 
9670 Iron and Steel Scrap 
9680 Nonferrous Metal Scrap 
9905 Signs, Advertising Displays , and Identification Plates 
9910 Jewelry 
9915 Collectors and/or Historical Items 
9920 Smokers' Articles and Matches 
9925 Ecclesiastical Equipment, Furnishings, and Supplies 
9930 Memorials;  Cemeterial and Mortuary Equipment and supplies 
9999 Miscellaneous Items 
 
This note is moved to new Annex 4 on goods. GPA/O/TPKM/3/Rev.1 
Page 8  
 
ANNEX 2 
 
Sub-Central Government Entities which Procure in Accordance  
With the Provisions of this Agreement  
  
Thresholds:  200,000 SDRs   - Goods  covered in Annex 4 
  200,000 SDRs   - Services  covered in Annex 4 5 
  15,000,000 SDRs  - Construction  covered in Annex 5 6 
  (For the first year from the effective date  of the Agreement to the Separate Customs 
Territory of Taiwan, Penghu, Kinmen and Matsu) 
  10,000,000 SDRs 
  (For the second year from the effective date of the Agreement to the Separate 
Customs Territory of Taiwan, Penghu, Kinmen and Matsu) 
  5,000,000 SDRs 
  (From the third year onwards after the eff ective date of the Agreement to the Separate 
Customs Territory of Taiwan, Penghu, Kinmen and Matsu) 
  
List of entities:  
 I. Taiwan Provincial Government 
 1. Secretariat, Taiwan Provincial Government 2. Petition Screening Committee, Taiwan Provincial Government 3. Regulation Committee, Taiwan Provincial Government 
 
II. Taipei City Government  1. Department of Civil Affairs 2. Department of Finance 3. Department of Education 
4. Department of Economic Development 
5. Public Works Department 6. Department of Transportation 7. Department of Social Welfare 8. Department of Labor 
9. Taipei City Police Department 
10. Department of Health 11. Department of Environmental Protection 12. Department of Urban Development 13. Taipei City Fire Department 14. Department of Land Administration 
15. Department of Urban Development 
16. Department of Information and Tourism 17. Department of Military Service 18. Secretariat 19. Department of Budget,  Accounting and Statistics 
20. Department of Personnel 
21. Department of Anti-Corruption 22. Commission of Research, Development and Evaluation 23. Commission of Urban Planning 24. Commission for Examining Petitions and Appeals 
25. Commission of Laws and Regulations GPA/O/TPKM/3/Rev.1 
 Page 9 
 
 
26. Department of Rapid Transit Systems 27. Department of Civil Servant Development 28. Xinyi District Office 29. Songshan District Office 30. Daan District Office 
31. Zhongshan District Office 
32. Zhongzheng District Office 33. Datong District Office 34. Wanhua District Office 35. Wenshan District Office 
36. Nangang District Office 
37. Neihu District Office 38. Shilin District Office 39. Beitou District Office  
III. Kaohsiung City Government 
 1. Bureau of Civil Affairs  Civil Affairs Bureau 
2. Bureau of Finance Finance Bureau 
3. Bureau of Education  Education Bureau 
4. Economic Development Bureau 
5. Bureau of Public Works  Public Works Bureau 
6. Bureau of Social Affairs Social Affairs Bureau 
7. Bureau of Labor Affairs  Labor Affairs Bureau 
8. Bureau of Police  Police Department 
9. Bureau of Health  Department of Health 
10. Environmental Protection Bureau 
11. Bureau of Mass Rapid Transit  Mass Rapid Transit Bureau 
12. Fire Bureau 
13. Land Administration Office  Land Administration Bureau 
14. Bureau of Urban Development  Urban Development Bureau 
15. Information Office  Information Bureau 
16. Department of Military Service  Military Service Bureau 
17. Research, Development and Evaluation Commission 
18. Secretariat 19. Department of Budget,  Accounting and Statistics 
20. Department of Personnel  Personnel Office 
21. Department of Civil Service Ethics  Civil Service Ethics Office 
22. Yancheng District Office 
23. Gushan District Office 24. Zuoying District Office 25. Nanzih District Office 
26. Sanmin District Office 
27. Sinsing District Office 28. Cianjin District Office 29. Lingya District Office 30. Cianjhen District Office 
31. Cijin District Office 
32. Siaogang District Office 33.  Marine Bureau 34. Tourism Bureau 35. Cultural Affairs Bureau 
36. Transportation Bureau 
37. Legal Affairs Bureau GPA/O/TPKM/3/Rev.1 
Page 10  
 
38. Department of In formation Management  (has been merged into Research, Development and 
Evaluation Commission) 
39.38. Indigenous Peoples Affairs Commission Indigenous Affairs Commission 
40.39. Council of Hakka Affairs  Hakka Affairs Commission 
 
 
Notes to Annex 2  
 
1. The General Notes shall apply to this Annex.  
2. The above sub-central government entities include  all administrative units prescribed by the 
pertinent organization laws of such entities.  3. The coverage of Kaohsiung City Government  has been expanded by the inclusion of the 
bureau-level administrative units of the fo rmer Kaohsiung County Government that were 
merged with the Kaohsiung City Government  on 25 December 2010.  However, the expanded 
coverage shall only apply to the GPA Parties th at have extended their expanded coverage to the 
Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu. 
 GPA/O/TPKM/3/Rev.1 
 Page 11 
 
 
ANNEX 3 
 
All Other Entities which Procure in Accordance  
With the Provisions of this Agreement  
  
Thresholds:  400,000 SDRs   - Goods  covered in Annex 4 
  400,000 SDRs   - Services  covered in Annex 4 5  
  15,000,000 SDRs  - Construction  covered in Annex 5 6 
  (For the first year from the effective date  of the Agreement to the Separate Customs 
Territory of Taiwan, Penghu, Kinmen and Matsu) 
  10,000,000 SDRs 
  (For the second year from the effective date of the Agreement to the Separate 
Customs Territory of Taiwan, Penghu, Kinmen and Matsu) 
  5,000,000 SDRs 
  (From the third year onwards after the eff ective date of the Agreement to the Separate 
Customs Territory of Taiwan, Penghu, Kinmen and Matsu) 
  
List of Entities:  
 1. Taiwan Power Company 
2. Chinese Petroleum Corporation, Taiwan 3. Taiwan Sugar Corporation 4. National Taiwan University 5. National Chengchi University 
6. National Taiwan Normal University 
7. National Tsing Hua University 8. National Chung Hsing University 9. National Cheng Kung University 10. National Chiao Tung University 11. National Central University 
12. National Sun Yat-Sen University 
13. National Chung Cheng University 14. National Open University 15. National Taiwan Ocean University 16. National Kaohsiung Normal University 
17. National Changhwa University of Education 
18. National Dong Hwa University 19. National Yang-Ming University 
20. National Taiwan University of Science & Technology 21. Taipei National University of the Arts 22. National Taiwan Sport University 
23. National Yunlin University of Science & Technology 
24. National Pingtung University of Science & Technology 25. National Taiwan University of Arts 26. National Taipei College of Nursing National Ta ipei University of Nursing and Health Science 
27. National Kaohsiung First University of Science & Technology 
28. Taipei University of Education 
29. National Hsinchu University of Education 30. National Taichung University of Education 
31. National Chiayi University 32. National University of Tainan 
33. National PingTung University of Education GPA/O/TPKM/3/Rev.1 
Page 12  
 
34. National Dong Hwa University (Meilun Campus) 35. National Taitung University 36. National Teipei University of Technology 37. National Kaohsiung University of Applied Sciences 38. National Formosa University 
39. National Taipei College of Business 
40. National Taichung Institute of Technology 41. National Kaohsiung Marine University 42. National Ilan University 43. National Pingtung Institute of Commerce 
44. National Chin-Yi University of Technology 
45. Central Trust of China (for procurement on its  own account) (has been merged with Bank of 
Taiwan)  
46. China Engraving & Printing Works Central Engraving and Printing Plant  
47. The Central Mint of China 
48. Taiwan Water Supply Corporation 
49. Second Office of Ministry of Economic Affairs (for procurement on its own account) 
(Deleted, the Office has been dissolved) 
50.49. National Taiwan University Hospital 
51.50. National Cheng Kung University Hospital 
52.51. Veterans General Hospital-Taipei  Taipei Veterans General Hospital 
53.52. Veterans General Hospital-Taic hung Taichung Veterans General Hospital 
54.53. Veterans General Hospital-Kaohsi ung  Kaohsiung Veterans  General Hospital 
55.54. Taiwan Railways Administration 
56.55. Keelung Harbour Bureau 
57.56. Taichung Harbour Bureau 
58.57. Kaohsiung Harbour Bureau 
59.58. Hualien Harbour Bureau 
60.59. Bureau of Taipei Feitsui Reservoir Administration 
61.60. Taipei Water Department 
62.61. Central Police University 
63.62. National Taiwan College of Physical Education 
 
 
Notes to Annex 3  
 1. The General Notes shall apply to this Annex. 
 2. With regard to the procurement by Central Trust of China (has been merged with Bank of 
Taiwan) and the Second Office of Ministry of Econom ic Affairs for entities listed in Annexes 1, 2 and 
3, the coverages and thresholds for such entities thereunder shall apply. 
 
3. The Agreement shall not apply to the procurement by China Engraving & Printing Works 
Central Engraving and Printing Plant of ba nknote printing press (intaglio) (HS. No. 8443). GPA/O/TPKM/3/Rev.1 
 Page 13 
 
 
ANNEX 4 
 
Goods  
 
 1. This Agreement applies to the procurement of  all goods procured by the entities listed in 
Annexes 1 through 3, unless otherwis e specified in this Agreement. 
 
2. This Agreement will generally apply to procurement by the Ministry of National Defense of 
the following Federal Supply Classification (FSC) cate gories subject to the decision of the Separate 
Customs Territory of Taiwan, Penghu, Kinmen and Matsu Government under the provisions of 
paragraph 1 of Article XXIII. 
 2510 Vehicular Cab, Body, and Frame Structural Components 2520 Vehicular Power Transmission Components 
2540 Vehicular Furniture and Accessories 
2590 Miscellaneous Vehicular Components 2610 Tire and Tubes, Pneumatic, Except Aircraft 2910 Engine Fuel System Components, Non-aircraft 2920 Engine Electrical System Components, Non-aircraft 
2930 Engine Cooling System Components, Non-aircraft 
2940 Engine Air and Oil Filters, Stra iners, and Cleaners, Non-aircraft 
2990 Miscellaneous Engine Accessories, Non-aircraft 3020 Gears, Pulleys, Sprockets, and Transmission Chain 3416 Lathes 
3417 Milling Machines 
3510 Laundry and Dry Cleaning Equipment 4110 Refrigeration Equipment 4230 Decontaminating and Impregnating Equipment 
4520 Space Heating Equipment and Domestic Water Heaters 4940 Miscellaneous Maintenance and Re pair Shop Specialized Equipment 
5110 Hand Tools, Edged, Non-powered 
5120 Hand Tools, Non-edged, Non-powered 5305 Screws 5306 Bolts 5307 Studs 
5310 Nuts and Washers 
5315 Nails, Keys, and Pins 5320 Rivets 5325 Fastening Devices 5330 Packing and Gasket Materials 5335 Metal Screening 
5340 Miscellaneous Hardware 
5345 Disks and Stones, Abrasive 5350 Abrasive Materials 5355 Knobs and Pointers 5360 Coil, Flat and Wire Springs 
5365 Rings, Shims and Spacers 
5410 Prefabricated and Portable Buildings 5411 Rigid Wall Shelters 5420 Bridges, Fixed and Floating 5430 Storage Tanks 
5440 Scaffolding Equipment and Concrete Forms 
5445 Prefabricated Tower Structures GPA/O/TPKM/3/Rev.1 
Page 14  
 
5450 Miscellaneous Prefabricated Structures 5520 Millwork 5530 Plywood and Veneer 5610 Mineral Construction Materials, Bulk 5620 Building Glass, Tile, Brick, and Block 
5630 Pipe and Conduit, Non-metallic 
5640 Wallboard, Building Paper, a nd Thermal Insulation Materials 
5650 Roofing and Siding Materials 5660 Fencing, Fences, and Gates 5670 Building Components, Prefabricated 
5680 Miscellaneous Cons truction Materials 
6220 Electric Vehicular Lights and Fixtures 6505 Drugs, Biologicals and Official Reagents 6510 Surgical Dressing Materials 6515 Medical and Surgical Instruments, Equipment and Supplies 
7030 Automatic Data Processing Software 
7050 ADP Components 7105 Household Furniture 7110 Office Furniture 7125 Cabinets, Lockers, Bins, and Shelving 7195 Miscellaneous Furniture and Fixtures 
7210 Household Furnishings 
7220 Floor Coverings 7230 Draperies, Awnings, and Shades 7240 Household and Commerc ial Utility Containers 
7290 Miscellaneous Household and Comme rcial Furnishings and Appliances 
7310 Food Cooking, Baking, and Serving Equipment 
7320 Kitchen Equipment and Appliances 7330 Kitchen Hand Tools and Utensils 7340 Cutlery and Flatware 7350 Tableware 7360 Sets, Kits, Outfits, and Modules,  Food Preparation and Serving 
7520 Office Devices and Accessories 
7530 Stationery and Record Forms 7910 Floor Polishers and Vacuum Cleaning Equipment 7920 Brooms, Brushes, Mops, and Sponges 7930 Cleaning and Polishing Compounds and Preparations 
8105 Bags and Sacks 
8110 Drums and Cans 9150 Oils and Greases: Cutting, Lubricating, and Hydraulic 9310 Paper and Paperboard 9320 Rubber Fabricated Materials 9330 Plastics Fabricated Materials 
9340 Glass Fabricated Materials 
9350 Refractories and Fire Surfacing Materials 9390 Miscellaneous Fabricated  Non-metallic Materials 
9410 Crude Grades of Plant Materials 9420 Fibres:  Vegetable, Animal, and Synthetic 
9430 Miscellaneous Crude Animal Products, Inedible 
9440 Miscellaneous Crude Agricultural and Forestry Products 9450 Non-metallic Scrap, Except Textile 9610 Ores 9620 Minerals, Natural and Synthetic 
9630 Additive Metal Materials and Master Alloys GPA/O/TPKM/3/Rev.1 
 Page 15 
 
 
9640 Iron and Steel Primary and Semifinished Products 9650 Nonferrous Base Metal Refi nery and Intermediate Forms 
9660 Precious Metals Primary Forms 9670 Iron and Steel Scrap 9680 Nonferrous Metal Scrap 
9905 Signs, Advertising Displays , and Identification Plates 
9910 Jewellery 9915 Collectors and/or Historical Items 9920 Smokers' Articles and Matches 9925 Ecclesiastical Equipment, Furnishings, and Supplies 
9930 Memorials;  Cemeterial and Mortuary Equipment and supplies 
9999 Miscellaneous Items GPA/O/TPKM/3/Rev.1 
Page 16  
 
ANNEX 45 
 
Services  
 
 
 Of the Universal List of Services, as contained in document MTN.GNS/W/120, the following 
services are included (others being excluded):  
GNS/W/120 CPC 
Description  
 
1.A.a. 861** Legal services (limited to qualified lawyers under the 
laws of the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu)  
1.A.b. 862** Accounting, Auditing and Bookkeeping services 
 
1.A.c. 863** Taxation services (excluding income tax certification 
services)  
1.A.d. 8671 Architectural services 
 
1.A.e. 8672 Engineering services 
 
1.A.f. 8673 Integrated engineering services 
 
1.A.g. 8674 Urban planning and landscape architectural services 
 
1.B.a. 841 Consultancy services related to the installation of 
computer hardware  
1.B.b. 842 Software implementation services 
 
1.B.c. 843 Data processing services 
 
1.B.d. 844 Database services 
 
1.B.e. 845 Maintenance and repair of office machinery and 
equipment including computers 
 
 849 Other computer services 
 
1.D.b. 82203**, 82205**  Services incidental to residential and non-residential 
buildings and land sales agents 
 
1.E.b. 83104** Leasing or rental ser vices concerning aircraft without 
operator (excluding cabotage)  
1.E.d. 83106-83109 Leasing or rental  services concerning other machinery 
and equipment without operator 
 
1.E.e. 8320 Leasing or rental services concerning personal and 
household goods  GPA/O/TPKM/3/Rev.1 
 Page 17 
 
 
GNS/W/120 CPC Description  
 
1.F.a. 871** Advertising services (limited to TV or radio 
advertisements)  
1.F.b. 864 Market research and public opinion polling services 
 
1.F.c. 865 Management consulting services 
 
1.F.d. 866** Services relating to ma nagement consulting (excluding 
arbitration and conciliation services) 
 
1.F.e. 8676 Technical testing and analysis services 
 
1.F.f. 88110**, 88120** 
88140** Consulting services incidental to Agriculture, Animal 
Husbandry and Forestry 
 
1.F.h. 883, 5115 Services incidental to mining 
 
1.F.i. 884**, 885 Services incidental to manufacturing (excluding 
CPC 88442 publishing and printing on a fee or contract 
basis) 
 
1.F.m. 8675 Related scientific a nd technical consulting services 
 
1.F.n. 633, 8861-8866 Maintenance a nd repair of equipment (excluding 
maritime vessel, aircraft or other transport equipment) 
 
1.F.o. 874 Building-cleaning services 
 
1.F.p. 875 Photographic services 
 
1.F.q. 876 Packaging services 
 
1.F.t. 87905 Translation and interpretation services 
 
1.F.s. 87909 Convention services 
 
2.B. 7512** Land-based inte rnational courier services 
 
2.C.a. 7521** Voice telephone services 
 
2.C.b. 7523** Packet-switched data transmission services 
 
2.C.c. 7523** Circuit-switched data transmission services 
 
2.C.d. 7523** Telex services 
 
2.C.e. 7522   Telegraph services 
 
2.C.f. 7521**, 7529** Facsimile services 
 
2.C.g. 7522**, 7523**  Private leased circuit services 
 GPA/O/TPKM/3/Rev.1 
Page 18  
 
GNS/W/120 CPC 
Description  
 
2.C.h. 7523** Electronic mail 
 
2.C.i. 7523** Voice mail 
 
2.C.j. 7523** On-line inform ation and data-base retrieval 
 
2.C.k. 7523** Electronic data interchange (EDI) 
 
2.C.l. 7523** 
 Enhanced/value-added facsimile services including 
store and forward, store and retrieval  
2.C.m. 7523** Code and protocol conversion services 
 
2.C.n. 843** On-line informa tion and/or data processing 
 
2.C.o. 75213* Cellular mobile phone services 
 
2.C.o. 7523**, 75213* Trunked radio services 
 
2.C.o. 7523** Mobile data services 
 
2.C.o. 75291* Radio paging services 
 
2.D.a. 96112  Motion picture or video tape production services 
 
2.D.a. 96113  Motion picture or video tape distribution services 
 
2.D.b. 96121   Motion picture projection  
 
2.D.b. 96122   Video-tape projection services 
 
6.A. 9401 Sewage services 
 
6.B. 9402 Refuse disposal services 
 
6.C. 9403 Sanitation and similar services 
 
6.D.  Others: 
 
 9404  - Cleaning services of exhaust gases 
 
 9405  - Noise abatement services 
 
 9409  - Other environmental protection 
services not elsewhere classified 
 
7.A. 812**, 814** Insurance services 
 
7.B ex 81** Banking and Investment Services 
 
9.A 64110** Hotel lodging services 
 GPA/O/TPKM/3/Rev.1 
 Page 19 
 
 
GNS/W/120 CPC Description  
 
9.A 642 Food serving services 
 
9.B. 7471 Travel agencies and tour operators services 
 
11.C.a. 8868** Maintenance and repair of civil aircraft 
 
11.E.d. 8868** Maintenance and repa ir of rail transport equipment 
 
11.F.d. 6112, 8867 Maintenance and re pair of road transport equipment 
 
  
Notes to Annex 45  
 
1. The General Notes shall apply to this Annex.  2. The symbol of asterisk (*) indicates that the service specified is a component of a more aggregated CPC item.  The symbol of double ast erisks (**) indicates that the service specified 
constitutes only a part of the total range of  activities covered by the CPC concordance. 
 
3. The offer in telecommunications  is limited to enhanced/value -added services for the supply of 
which the underlying telecommunications fac ilities are leased from providers of public 
telecommunications transport networks.  
4. This offer does not include: 
  - research and development;   - coin minting;  
 - all services, with reference to those goods purchased by the Ministry of National 
Defense which are not identified as subj ect to coverage by this Agreement. 
 5. The offer in banking and investment services does not include the following: 
 
(a) procurements for financial services in c onnection with the issue, sale, purchase or 
transfer of securities or other financial instruments, and central bank services; 
 
(b) acquisition of fiscal agency or depository services, liquidation and management 
services for regulated financial institutions, and sale and distribution services for 
government debt. 
 GPA/O/TPKM/3/Rev.1 
Page 20  
 
 
ANNEX 56 
 
Construction Services  
  
Definition:  
 
 A construction services contract is a contract which has as its objective the realization by whatever means of civil or building works, in  the sense of Division 51 of the Central Product 
Classification. 
  
List of construction services offered:  
  All services contained in Division 51 CPC. 
  
Note to Annex  56 
 
 The General Notes shall apply to this Annex. 
 GPA/O/TPKM/3/Rev.1 
 Page 21 
 
 
ANNEX 7 
 
GENERAL NOTES 
  
1. For any particular Party whose threshold value listed for a certain coverage is higher than that 
listed by the Separate Customs Territory of Ta iwan, Penghu, Kinmen and Matsu, this Agreement 
applies only to those procurements above the higher one threshold value for such particular Party for 
the relevant coverage.  (This note does not apply to bidders of the United States and Israel competing 
on goods, services and construction contracts te ndered by entities identified in Annex 2.) 
 
2. Until such time as the Separate Customs Terr itory of Taiwan, Penghu, Kinmen and Matsu has 
accepted that the Parties concerned provide access for the Separate Customs Territory of Taiwan, 
Penghu, Kinmen and Matsu suppliers and service pr oviders to their own markets, the Separate 
Customs Territory of Taiwan, Penghu, Kinmen and Matsu shall not extend the benefits of this 
Agreement to suppliers and service providers of the Parties concerned.  A service listed in Annex 4 or 
construction service in Annex 5 is covered with respect  to a particular Party only to the extent that 
such Party has provided reciprocal access to that service.  3. This Agreement shall not apply to any procur ement made by a covered entity on behalf of a 
non-covered entity. 
 
4. Where a contract to be awarded by an entit y is not covered by this Agreement, this 
Agreement shall not be construed to cover any goods or service component of that contract. 
 5. This Agreement shall not apply to contracts: 
 
 - for the acquisition or rental of land, ex isting buildings, other immovable property or 
concerning rights thereon; 
  - for the acquisition, development, production or co-production of programme 
materials by broadcasters and contracts for broadcasting time; 
 
 - contract of employment.  6. This Agreement shall not apply to:  
 - contracts awarded under an internati onal agreement and intended for the joint 
implementation or exploitation of a project; 
  - contracts awarded under the particular pr ocedure of an international organization; 
  - procurement made with a view to resale or to using in the production of supplies or 
services for sale; 
  - procurement of agricultural products ma de in furtherance of agricultural support 
programmes and human feeding programmes; 
 
 - procurement of the following goods and services (including construction) relating to 
the electricity and transport projects. GPA/O/TPKM/3/Rev.1 
Page 22  
 
Exclusions regarding electricity (goods)  
HS 8402 Steam or other vapour generating boilers 
HS 8404 Auxiliary plant for use with boilers  
HS 8410 Hydraulic turbines, water wheels, and regulators 
HS 8501 Electric motors and generators 
HS 8502 Electric generating sets 
HS 8504 Electrical transformers and converters 
HS 8532 Power capacitors 
HS 8535 Electrical switches, breakers, switch-gears (for a voltage exceeding 
1,000 volts) 
HS 8536 Electrical switches, breakers, switch-gears (for a voltage not exceeding 
1,000 volts) 
HS 8537 switch boards, controller panels 
HS 8544 Power cables (including optical fibre cables) 
HS 9028 Electricity supply meter 
 - Notwithstanding the above, this Agreement sha ll apply to the procurement of HS codes 8402, 
8404, 8410, 8501 (electric motors with capacity of 22 megawatts or greater, electric 
generators with capacity of  50 megawatts or greater) *, 850164, 8502, 8504 (electrical 
transformers and static converters, with capacity of 1 to 600 megawatts) *, and 8544 (cable 
related to telecommunications applications) for the goods and suppliers of the United States;  
the European Communities;  Japan;  Switzerland;   Canada;  Norway;  Iceland;  Hong Kong, 
China;  Singapore;  and Israel. 
 
 * Coverage to be effective two years from th e date of the Separate Customs Territory of 
Taiwan, Penghu, Kinmen and Matsu's accession to the WTO. 
 
- Notwithstanding the above, this Agreement sha ll apply to the procurement of HS codes 8402, 
8404, 8410, 850164 and 8502 for the goods and suppliers of Korea. 
 
Exclusions regarding electricity (services and constructions)  
CPC 51340 Power transmission line construction work 
CPC 51360 Power plant and substation construction work 
CPC 51649 Power transmission and distribution automation system construction work 
CPC 52262 Power plant construction engineering work 
CPC 86724 Power transmission, distribution and substation engineering design services 
CPC 86725 Power plant engineering design services) 
CPC 86726 Power transmission and distributio n automation system engineering design 
services 
CPC 86739 Integrated engineering services for power transmission and distribution 
turnkey projects 
 - Notwithstanding the above, this Agreement sh all apply to the procurement of CPC codes 
51340, 51360 and 51649 for the service providers  of Korea;  the European Communities;  
Japan;  the United States;  Switzerland;  Canada;  Norway;  Iceland;  Hong Kong, China;  
Singapore;  and Israel. 
 - Notwithstanding the above, this Agreemen t shall apply to the procurement of 
CPC code 52262 for the service providers of Kor ea;  the European Co mmunities;  the United 
States;  Switzerland;  Canada;  Norway;  Icela nd;  Hong Kong, China;  Singapore;  and Israel. GPA/O/TPKM/3/Rev.1 
 Page 23 
 
 
 - Notwithstanding the above, this Agreemen t shall apply to the procurement of 
CPC codes 86724, 86725, 86726 an d 86739 for the services providers of the United States;  
Canada;  Korea;  the European Communities;  Japan;  Switzerland;  Norway;  Iceland;  Hong 
Kong, China;  Singapore;  and Israel. 
 
Exclusions regarding transport  
HS 8601 Rail locomotives, powered from an external source of electricity or by 
electric accumulators 
HS 8603 Self-propelled railway or trainway , coaches, vans and trucks, other than 
those of heading. 
HS 8605 Railway or trainway passenger coaches, not self-propelled, luggage van, 
post office coaches and other special pu rpose railway or trainway coaches, 
not self-propelled 
HS 8607 Parts of railway or trainway locomotives or rolling stock 
HS 8608 Railway or trainway track fixt ures and fittings, mechanical (including 
electro-mechanical) signalling, safety or traffic control equipment fo r 
railways, roads, inland waterways, pa rking facility, port installations o r 
airfields, parts of the foregoing 
 
- Notwithstanding the above, this Agreement sha ll apply to the procurement of HS code 8608 
for the goods and suppliers of the United States;  Canada;  the European  Communities;  
Japan;  Switzerland;  Norway;  Iceland;  Hong Kong, China;  Singapore;  and Israel, effective 
two years from the date of the Separate Cust oms Territory of Taiwan, Penghu, Kinmen and 
Matsu's accession to the WTO. 
 
- Notwithstanding the above, this Agreement sha ll apply to the procurement of HS code 8601, 
8603, 8605 and 8607 for the goods and suppliers of Canada;  the European  Communities;  
Japan;  Norway;  Iceland;  Hong Kong, China;  Singapore;  and Israel.  For a period of 10 years from the date of the Separate Cust oms Territory of Taiwan, Penghu, Kinmen and 
Matsu's accession to the WTO, up to 50 per cent of the procurement amount can be used by 
the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu for offset purposes. 
 7. Procurement does not include the acquisition of fiscal agency or depository services, liquidation and management services for regulated financial institutions, and sale and distribution 
services for government debt. 
 
8. Procurement in terms of the Separate Cu stoms Territory of Taiwan, Penghu, Kinmen and 
Matsu's coverage does not include non-contractual ag reements or any form of government assistance, 
including, but not limited to, cooperative agreements , grants, loans, guarantees, fiscal incentives, and 
governmental provision of goods and services to pers ons or governmental authorities not specifically 
covered under the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu's Annexes to 
this Agreement. 
 9. The provision of services, including construc tion services, in the context of procurement 
procedures according to this Agreement is subject  to the conditions and qualifications for market 
access and national treatment as will be required by the Separate Customs Territory of Taiwan, 
Penghu, Kinmen and Matsu in confor mity with commitments under GATS. 
 10. When a specific procurement may impair important national policy objectives, the 
Government of the Separate Customs Territory of  Taiwan, Penghu, Kinmen and Matsu may consider 
it necessary in particular procurement cases to deviat e from the principle of national treatment of the GPA/O/TPKM/3/Rev.1 
Page 24  
 
Agreement.  A decision to this effect will be made  by the Executive Yuan.  This Note shall only be 
applied to Finland, Norway and Sweden under the condition that they maintain the similar note to 
their Annexes. 
 
11.10. This Agreement shall not apply to procurem ents in respect of national security exceptions 
including procurements made in support of safegua rding nuclear materials, radwaste management, or 
technology.  12. The Separate Customs Territory of Taiw an, Penghu, Kinmen and Matsu will accede to the 
Agreement at the time it accedes to the WTO. 
 
__________