WORLD TRADE ORGANIZATION  
ORGANISATION MONDIALE DU COMMERCE  
ORGANIZACIÓN MUNDIAL DEL COMERCIO  
 
 
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 Téléphone:  (+41 22) 739 51 11    Fax:  (+41 22) 731 42 06 
Internet:  http://www.wto.org 
  
 
 
 
 
Reference:     W L I / 1 0 0         4  J u l y  2 0 0 7  
   
 
  
 
  
 
  
MARRAKESH AGREEMENT ESTABLISHING 
THE WORLD TRADE ORGANIZATION 
DONE AT MARRAKESH ON 15 APRIL 1994 
 
GENERAL AGREEMENT ON TARIFFS AND TRADE 1994 
 
CERTIFICATION OF MODIFICATIONS  AND RECTIFICATIONS TO  
SCHEDULE CLIII – THE SEPARATE  CUSTOMS TERRITORY OF 
TAIWAN, PENGHU, KINMEN AND MATSU 
  
TRANSMISSION OF CERTIFIED TRUE COPY
 
  I have the honour to furnish herewith a certified tr ue copy of the Certification of Modifications 
and Rectifications to Schedule CLIII – the Separ ate Customs Territory of Taiwan, Penghu, Kinmen 
And Matsu, effective 22 June 2007 . 
 
 
  
 
  
 
  
       P a s c a l  L a m y  
       D i r e c t o r - G e n e r a l  
 
 
 
 
  
 
  
 
  
0 7 - 2 7 6 2           W T / L e t / 5 7 8   
 
 
 
SCHEDULES OF TARIFF CONCESSIONS TO THE 
GENERAL AGREEMENT ON TARIFFS AND TRADE 1994 
 
CERTIFICATION OF MODIFICATIONS AND RECTIFICATIONS 
 
SCHEDULE CLIII – THE SEPARATE  CUSTOMS TERRITORY OF 
TAIWAN, PENGHU, KINMEN AND MATSU 
 
 
 WHEREAS the CONTRACTING PARTIES to the General Agreement on Tariffs and Trade 
1947 adopted, on 26 March 1980, a Decision on Procedu res for Modification and Rectification of 
Schedules of Tariff Concessions (BISD 27S/25); 
  WHEREAS in accordance with the provisions of the above- mentioned Deci sion, a draft 
containing modifications and rectif ications to Schedule CLIII – the Separate Custom s Territory of 
Taiwan, Penghu, Kinmen And Matsu was communicated to all Members of the World Trade Organization in documents G/MA/TAR/RS/88 on 16  October 2002, G/MA/TAR/RS/88/Corr.1 on 24 
October 2002 and G/MA/TAR/RS/88/Corr.2 on 16 March 2007; 
 
 IT IS HEREBY CERTIFIED that the modificati ons and rectifications to Schedule CLIII – the 
Separate Customs Territory of Taiw an, Penghu, Kinmen And Matsu are established in conformity with 
the above-mentioned Decision. 
 
 The annexed modifications and rectif ications are effective as of 22 June 2007 . 
 
 This Certification is deposited with the Dire ctor-General of the Worl d Trade Organization, who 
shall promptly furnish a certified true copy to each  Member of the World Trade Organization.  It shall 
be registered in accordance with the provisions of  Article 102 of the Charter of the United Nations. 
 
  DONE at Geneva this twenty-ninth day of June, two thousand and seven. 
 
  
 
  
 
         P a s c a l  L a m y  
 
  
 
  
 
  
Certified copy: 
  
 
  
 
 Director-General                                               Page                         WT/Let/578 3 
  
 
     
 
 
 
SCHEDULE CLIII – THE SEPARATE CUSTOMS TERRITORY OF 
TAIWAN, PENGHU, KINMEN AND MATSU 
 
 
This Schedule is authentic only in the English language 
 
 
  
 
  
    22 June 2007                                                Page                         WT/Let/578 4 
 
Schedule CLIII – The Separate Customs Territo ry of Taiwan, Penghu, Kinmen and Matsu  
 
PART I - MOST-FAVOURED-NATION TARIFF 
SECTION I - Agricultural Products 
SECTION I-A Tariffs 
 
HEADNOTES to Section I-A 
 
HS Description Bound rate 
at date of 
accession Final bound 
rate Implementation SSG Present 
concession 
establishedINR Concession 
first 
incorporated 
in a 
GATT 
Schedule Remarks ODCs 
10061000 -Rice in the husk (paddy or rough)  NT$45/KGM 2003 SSG     0 
10062000 -Husked (brown)   NT$45/KGM 2003 SSG     0 
10063000 -Semi-milled or wholly milled rice, 
whether or not polished or glazed  NT$45/KGM 2003 SSG     0 
10064000 -Broken rice  NT$45/KGM 2003 SSG     0 
11023010 --Glutinous rice flour  NT$49/KGM 2003 SSG     0 
11023090 --Other Rice flour  NT$49/KGM 2003 SSG     0 
11031400 --Groats, meal of rice    NT$45/KGM 2003 SSG     0 
11032910 ---Pellets of rice    NT$49/KGM 2003 SSG     0 
11041910 ---Rolled of flaked rice  NT$49/KGM 2003 SSG     0 
11042920 ----Other worked rice    NT$49/KGM 2003 SSG     0 
11081910 ---Rice starch  NT$49/KGM 2003 SSG     0 
18069061 ---Cereals (other than maize (corn)) in 
grain form or in the form of flakes or other 
worked grains (except flour and meal), 
precooked or otherwise prepared, not 
elsewhere specified or included, containing 
not less than 30% of rice, containing more than 6% but not more than 8% by weight 
of cocoa calculated on a totally defatted 
basis  NT$49/KGM 2003 SSG     0                                                Page                         WT/Let/578 5HS Description Bound rate 
at date of 
accession Final bound 
rate Implementation SSG Present 
concession 
establishedINR Concession 
first 
incorporated 
in a 
GATT 
Schedule Remarks ODCs 
18069071  ---Prepared foods obtained by swelling or 
roasting of cereals or cereal products (for 
example, corn flakes),containing not less 
than 30% of rice, containing more then 6% 
but not more than 8% by weight of cocoa 
calculated on a totally defatted basis  NT$49/KGM 2003 SSG     0 
18069092 ----Other food preparations of flour, meal, 
starch or malt extract, containing not less than 30% of rice, containing 40% or more 
but less than 50% by weight of cocoa 
calculated on a defatted basis  NT$49/KGM 2003 SSG     0 
19019091 ---Other preparations of heading No. 
19.01+ containing not less than 30% of 
rice  NT$49/KGM 2003 SSG     0 
19021110 ---Uncooked rice pasta, not stuffed or 
otherwise prepared, containing eggs  NT$49/KGM 2003 SSG     0 
19021910 ---Uncooked rice pasta, not stuffed or 
otherwise prepared, not containing eggs  NT$49/KGM 2003 SSG     0 
19022010  --Other stuffed rice pasta, whether or not 
cooked or otherwise prepared     NT$49/KGM 2003 SSG     0 
19023020 --Other rice pasta     NT$49/KGM 2003 SSG     0 
19041020 ---Prepared foods obtained by the swelling 
or roasting of cereals or cereal products, containing not less than 30% of rice  NT$49/KGM 2003 SSG     0 
19042011 ---Prepared foods obtained from unroasted 
cereal flakes, containing not less than 30% 
of rice  NT$49/KGM 2003 SSG     0 
19042021  ---Prepared foods obtained from mixtures 
of unroasted cereal flakes and roasted 
cereal flakes or swelled cereals, containing 
not less than 30% of rice  NT$49/KGM 2003 SSG     0                                                Page                         WT/Let/578 6HS Description Bound rate 
at date of 
accession Final bound 
rate Implementation SSG Present 
concession 
establishedINR Concession 
first 
incorporated 
in a 
GATT 
Schedule Remarks ODCs 
19049010 --Cereals (other than  maize (corn)) in grain 
form, or in the form of flakes or other 
worked grains (except flour and meal), 
precooked or otherwise prepared, not 
elsewhere specified or included, containing 
not less  NT$49/KGM 2003 SSG     0 
21069098  ----Other food preparation containing not 
less than 30% of rice  NT$49/KGM 2003 SSG     0 
           
 
                                                Page                         WT/Let/578 7 
Schedule CLIII – The Separate Customs Territo ry of Taiwan, Penghu, Kinmen and Matsu  
 
PART I - MOST-FAVOURED-NATION TARIFF 
SECTION I - Agricultural Products 
SECTION I-B-Tariff Quotas 
 
2.    Rice Quota Administration   
 Chinese Taipei shall ensure that rice from central stocks shall no longe r be prohibited from entering domestic marketing chann els for 
industrial and/or food use.  Imports of rice for re-export sha ll not count against imports under the tariff-rate quota.  Chines e Taipei shall lift its ban on 
imported rice upon accession and establish a tariff-rate quota (TRQ).  This TRQ shall be 144,720 me tric tons calculated on a br own rice basis starting 
from the year 2003.  Future quota growth shall be consistent w ith commitments undertaken by WTO Members in connection with nego tiations 
conducted pursuant to the outcome of negotia tions under the Doha Development Agenda. 
 
CENTRALIZED IMPORTS   Specification of Imported Rice: Rice imported by the Chinese Taip ei authorities shall be tendered to meet internationally reco gnized standards 
for trade in rice. 
 
 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 wh ich ensures that it enters 
the domestic market at prices competitive with rice produced in Chinese Taipei.  Imported rice shall be marketed in a timely fa shion so that its quality 
for table use is not adversely affected by storage time. Impor ted rice shall not be exported as food aid, nor used for livestoc k feed. 
 
 There shall be permitted an aggregate quantity of rice for cen tralized 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        ( m e t r i c  t o n )  
 
United States             64,634 Australia              18,634 Thailand        8,300 Egypt    2,500 
                                                    Page                         WT/Let/578 8 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 qua ntity and share shall be subject to nego tiation between Chinese 
Taipei and other interested WTO Members.  
 
PRIVATE SECTOR TRADE   Direct Private Sector Trade: Chinese Taip ei’s TRQ system for private rice trade sha ll be conducted through direct private-sect or importation. 
The system shall be operated with the obj ective of ensuring that the TRQ fills with a minimal level of market distortion and th at the imported rice 
enters Chinese Taipei’s domestic wholesale and retail markets on conditions no less fa vourable than exist for rice produced in Chinese Taipei. Thirty-
five percent of the TRQ quantity shall be reserved for privat e-sector imports unless agreement is reached between Chinese Taipe i and other interested 
WTO Members regarding a change in the private sector share.      Terms 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 X III of GATT 1994. All commercial terms of trad e, including product specifications, orig in, pricing, 
packaging, etc. shall be at the sole determination of the par ties engaged in the transaction.  Partial shipments against a sing le 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 certifi cates shall be freely 
transferable and tradable, and certificate holders may have  certificates reissued to combine 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 seg ment, and the specific conditions for applying for a TRQ allocat ion shall be published 
in the official journal. MOF shall grant allocations and publis h and notify the names of recipients and allocations within 14 c alendar days of the close 
of the application period. The TRQ shall be allocated in accord ance with the provisions of this  headnote and paragraph 34 of th e Working Party 
Report. Any trader registered as a food dealer can apply for a TRQ allocation.  
 Associated Fees: Any and all fees, charg es, deposits, duties, etc. 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 
commensurate with the cost of the services rendered. Chinese Taipei  requires a refundable bid bond of no more than 10 percent f rom applicants for 
rice TRQ.  No other performance or bid bond requirements shall be instituted. 
 
 Allocation:  Allocations shall be estab lished for commercially viable shipping qua ntities, 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 procedures. Allocation certificate s shall be valid for 
product arriving between 1 January and 15 Se ptember for the first private sector quota allocation of the calendar year.  Subseq uent allocation 
certificates shall be valid between one day af ter 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 Chinese Taipei as of the date of accession. Upon request and pr oof of signed contract 
before 15 September, MOF shall automatically  extend the validity date of the certifi cate to cover products arriving on or befor e 31 December.                                                 Page                         WT/Let/578 9 
 Reallocation of unused allocations: In any year, if the holde r of a quota allocation certificate has not contracted for import  of the holder’s total 
allocation by 15 September, the unused portion of the allocati on shall be reallocated through a competitive process. Reallocati on certificates shall be 
valid for 90 days.  
    
Description of product Tariff item 
number Initial quota 
quantity and in-
quota tariff rateFinal quota 
quantity and in-
quota tariff rateImplementation 
period Initial 
negotiating 
right Other terms and conditions 
RICE   144,720MT  144,720 MT    
Rice      
--in the husk 10061000 free free   
--husked 10062000 free free   
--semi-milled or wholly milled 10063000 free free   
--broken 10064000 free free   
Rice flour      
--glutinous rice flour 11023010 20% 20%   
--other rice flour   11023090 25% 25%   
Rice groats, meal and pellets 11031400 free free   
 11032910 25% 25%   
Rolled or flaked rice 11041910 20% 20%   
Other worked rice 11042920 20% 20%   
Rice starch    11081910 15% 15%   
Prepared food by the swelling 
or roasting of rice      
--rice threads, puffed or roasted 18069071 20% 20%   
 19023020 20% 20%   
 19041020 20% 20%   
 19042011 20% 20%   
 19042021 20% 20%   
--others 19021110 20% 20%   
 19021910 20% 20%   
 19022010 20% 20%                                                   Page                         WT/Let/578 10Description of product Tariff item 
number Initial quota 
quantity and in-
quota tariff rateFinal quota 
quantity and in-
quota tariff rateImplementation 
period Initial 
negotiating 
right Other terms and conditions 
Rice products      
--in grain form, precooked or 
otherwise prepared 18069061 
19049010 30% 
30% 20% 
20%   
--others, containing  not less 
than 30% of rice    
    
 18069092 
19019091 
21069098 25% 
25% 
30% 25% 
25% 
20% 
   
 
 
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