RESTRICTED  WORLD TRADE  
ORGANIZATION  G/MA/TAR/RS/142 
18 June 2008 
 
 (08-2752) 
Committee on Market Access Original:   English 
  
 
MODIFICATIONS AND RECTIFICATIONS OF URUGUAY ROUND SCHEDULES 
 
Schedule CLIII – Separate Customs Territory  of Taiwan, Penghu, Kinmen and Matsu
 
  
 The following communication, dated 6 June 20 08, is being circulated at the request of 
delegation of the Separate Customs Territo ry of Taiwan, Penghu, Kinmen and Matsu. 
 
_______________ 
  
 On behalf of my government, I have the pleasure of submitting a notification, as attached, regarding our intention to reclassify the tariff item of Shaddocks, fresh or dried.     In accordance with the Procedures for Modifica tion and Rectification of Schedules of Tariff 
Concessions (the Decision of 26 March 1980, BISD  27S/25), the Separate Customs Territory of 
Taiwan, Penghu, Kinmen and Matsu hereby communicat es draft changes to re-classify the tariff item 
of shaddocks, fresh or dried from the tariff item number 08059010 to 08054020 as contained in the Schedule CLIII. The reason for the re-classifica tion is because the tariff subheading 080540 
(grapefruit) is a more appropriate classification for the shaddocks than the tariff subheading 080590 
(others).  These rectifications do not alter the c oncessions and commitments of the Separate Customs 
Territory of Taiwan, Penghu, Kinmen and Matsu under Schedule CLIII. 
   Detailed explanatory notes and tables with th e draft rectifications are contained in the 
attachments
1.  
 
_______________ 
 
  If no objection is notified to the Secretariat within three months from the date of this 
document, the rectifications and modifications to  Schedule CLIII - Separate Customs Territory of 
Taiwan, Penghu, Kinmen and Matsu will be deemed to be approved and will be formally certified. 
                                                     
 
1 In English only.  
  G/MA/TAR/RS/142 
Page 2 
 
ATTACHMENT 1 – EXPLANATORY NOTE 
 
 
 In Schedule CLIII, shaddocks were classified under the HS 1996 tariff item number 08059010 with an  in-quota tariff rate of 25%  and an 
out-quota tariff rate of 184%, and were eligible for SSG. The shaddocks were re-classified fr om the tariff item number 08059010  to 08054020 since 
the tariff subheading 080540(grapefruit) is a more appropriate classification for the shaddocks than the tariff subheading 0805 90(others). 
 
 
HS 1996 
(Schedule CLIII)Existing 
Product 
Description In-quota tariff 
rate 
 Out-quota 
tariff rate Proposed 
HS1996 code Proposed 
Product 
Description 
 In-quota tariff 
rate Out-quota 
tariff rate 
08059010 Shaddocks 
Shaddock, fresh or dried 25% 184% 08054020 Shaddocks 
Shaddock, fresh or dried 25% 184% 
 
 
      
   G/MA/TAR/RS/142
 Page 3ATTACHMENT 2 – DRAFT MODIFICATIONS 
  
SCHEDULE CLIII – SEPARATE CUSTOMS TERRITORY OF  
TAIWAN, PENGHU, KINMEN AND MATSU 
 
This Schedule is authentic only in the English language
 
 
PART I: MOST-FAVOURED-NATION TARIFF 
SECTION I – Agricultural Products 
SECTION I: 1-A Tariff  
  
 
 
HS
  
 
Description   
Bound rate at  
date of 
accession   
Final  
Bound 
rate  
 
Implementation 
 
SSG  Present 
concession 
established   
 
INR Concession first 
incorporated in 
a GATT 
Schedule  
 Remarks ODCs
08054020 --Shaddock, fresh or 
dried 216 184 2004 SSG     0 
08059010  --Shaddock, fresh or 
dried  216 184  2004  SSG      0  
 
  
  G/MA/TAR/RS/142 
Page 4 
 
 
ATTACHMENT 2 – DRAFT MODIFICATIONS 
 
 
SCHEDULE CLIII – SEPARATE CUSTOMS TERRITORY OF  
TAIWAN, PENGHU, KINMEN AND MATSU 
 
This Schedule is authentic only in the English language  
 
PART I: MOST-FAVOURED-NATION TARIFF 
SECTION I: 1-B Tariff Quotas 
  
Description of 
products  Tariff item 
number  Initial quota 
quantity and  
in-quota tariff rate  Final quota quantity 
and  
in-quota tariff rate  
 Implementation 
period  Initial negotiating 
right  Other terms and 
conditions  
Shaddocks 
Shaddock, fresh 
or dried 08054020 1,720 MT 
25% 4,300MT 
25% 2004   
Shaddocks  
Shaddock, fresh or 
dried  08059010  1,720 MT  
25% 4,300MT  
25% 2004    
 
 
__________