APPENDIX TABLES Separate Customs Territory of Taiwan, WT/TPR/S/232 
Penghu, Kinmen and Matsu Page 113 
 
 
Table AI.1 
Merchandise exports by group of products, 2005-08 
(US$ million and %)  
  2005 2006 2007 2008 
Total exports (US$ million) 198, 431.8 224,017.5 246, 677.3 255,629.1 
 (%) 
Total primary products 8.4 9.1 9.9 11.7 
Agriculture 2.3 1.9 1.8 2.0 
Food   1.1 0.9 0.8 1.0 
Agricultural raw material 1.1 1.1 1.0 1.0 
Mining   6.2 7.1 8.1 9.7 
Ores and other minerals 0.2 0.3 0.4 0.4 
Non-ferrous metals  1.5 2.0 2.1 2.0 
Fuels  4.5 4.8 5.6 7.3 
Manufactures  91.0 90.3 89.5 87.5 
Iron and steel  4.4 4.5 5.0 5.0 
6755 Flat, cold-rolled stainless steel 0.7 0.8 0.9 0.8 
Chemicals 10.2 10.0 11.6 12.3 
5729 Other styrene polymers 0.9 0.9 0.9 0.9 
5138 Polycarboxylic acids, and their anhydr ides, derivatives 1.0 0.9 1.0 0.9 
5743 Polycarbonates, alkyd resins and other polyesters 0.8 0.8 0.8 0.9 
Other semi-manufactures 6.5 6.2 6.0 6.1 
6942 Screws, bolts, nuts and similar article s of iron or steel 1.2 1.1 1.1 1.2 
Machinery and transport equipment  51.2 50.9 49.0 46.6 
Power generating machines   0.4 0.3 0.3 0.4 
Other non-electrical machinery  6.9 6.5 6.4 6.3 
7284 Machinery and appliances for particular industries, n.e.s. 0.8 0.7 0.7 0.7 
Office machines & telecommunication equipment  31.4 31.7 29.2 27.4 
7764 Electronic integrated circuits and microassemblies 15.6 17.9 16.9 15.7 
7599 Parts and accessories of 751.1, 751. 2, 751.9 and 752 5.2 4.6 3.8 3.0 
7763 Diodes, transistors, etc. 1.7 1.7 2.0 2.5 
7643 Radio or television transmissi on apparatus 1.7 1.6 1.5 1.8 
7649 Parts and accessories for apparatu s of division 76 1.4 1.1 0.9 0.8 
7648 Telecommunications equipment, n.e.s. 0.7 0.7 0.9 0.8 
Other electrical machines  8.5 8.7 9.4 8.5 
7788 Electrical machinery and equipment, n.e.s. 2.6 2.7 3.7 3.1 
7722 Printed circuits 2.3 2.4 2.2 2.1 
Automotive products  1.9 1.7 1.7 1.6 
7843 Other motor vehicle parts and accessori es of 722, 781 to 78 3 1.4 1.2 1.2 1.1 
Other transport equipment 2.1 1.9 2.0 2.3 
7853 Invalid carriages, parts of 785 0.8 0.7 0.7 0.8 
Textiles   4.8 4.3 3.9 3.5 
6531 Fabrics, woven, of synt hetic filament yarn, excl. 
pile/chenille 0. 8 0.8 0.7 0.7 
Clothing  0.8 0.6 0.5 0.5 
Other consumer goods  13.1 13.9 13.5 13.5 
8719 Liquid crystal devices, n.e.s.;  lasers  (excl. laser diodes) 5.6 6.5 6.4 6.8 
8985 Other blank recording media (excl. of 882) 1.9 2.1 2.0 1.6 
Other  0.6 0.6 0.6 0.8 
9310 Special transactions and commodities not  classified by ty pe 0.5 0.5 0.4 0.4 
Gold  0.0 0.1 0.2 0.4 
Source : Data provided by the authorities. WT/TPR/S/232 Trade Policy Review 
Page 114 
 
 
Table AI.2 
Merchandise imports by group of products, 2005-08 
(US$ million and %)  
  2005 2006 2007 2008 
Total imports  (US$ million) 182,614.3 202,69 8.2  219,251.8  240,447.8  
 (%) 
Total primary products 26.1 30.6 33.1 38.8 
Agriculture 5.1 4.6 4.8 5.1 
Food 3.6 3.3 3.4 3.8 
Agricultural raw material 1.5 1.4 1.4 1.3 
Mining 21.0 26.0 28.3 33.7 
Ores and other minerals 2.1 2.6 3.3 3.5 
2823 Other ferrous waste and scrap 0.4 0.5 0.8 1.1 
Non-ferrous metals 3.6 5.3 5.2 4.4 
6821 Copper anodes;  alloys;  unwrought 1.3 2.1 2.1 1.9 
Fuels 15.4 18.1 19.8 25.8 
3330 Crude oils of petroleum and bituminous minerals 10.0 11.6 11.2 13.7 
3212 Other coal, whether or pulverized,  not agglomerated 2.1 1.8 2.0 3.2 
3431 Natural gas, liquefied 1.5 1.9 1.9 2.8 
Manufactures   72.4 68.1 65.5 59.8 
Iron and steel  4.7 3.9 4.2 4.9 
6726 Semi-finished iron/steel products <0.25% carbon 1.4 0.8 0.9 1.3 
6715 Other ferro-alloys (excl. radioactive ferro-alloys) 0.6 0.6 0.8 0.8 
Chemicals  12.6 12.9 13.1 12.7 
5985 Chemical elements and compounds doped for use in electronics 0.8 1.1 1.5 1.5 
5112 Cyclic hydrocarbons 1.7 1.9 1.6 1.3 
5989 Chemical products and preparations, n.e.s. 1.0 1.1 1.0 0.9 
Other semi-manufactures  3.8 3.6 3.5 3.5 
Machinery and transport equipment  41.2 37.9 35.1 30.8 
Power generating machines 0.7 0.6 0.7 0.6 
Other non-electrical machinery 9.6 9.0 8.4 7.5 
7284 Machinery and appliances for particular industries, n.e.s. 2.8 2.4 2.2 1.8 
7285 Parts, n.e.s. of machines/appliances of 723.48, 727.21, 728.41 to 
728.49 0.5 0.7 0.5 0.7 
Office machines & telecommunication equipment  21.3 20.5 18.6 16.4 
7764 Electronic integrated circuits and microassemblies 14.1 14.2 12.7 11.2 
7763 Diodes, transistors, etc. 1.2 1.1 1.1 1.0 
7599 Parts and accessories of 751.1, 751. 2, 751.9 and 752 1.3 1.2 1.2 0.9 
Other electrical machines 5.4 5.0 4.7 4.1 
Automotive products 2.0 1.5 1.3 1.0 
Other transport equipment  2.2 1.3 1.5 1.1 
Textiles  0.6 0.5 0.5 0.5 
Clothing   0.6 0.6 0.5 0.5 
Other consumer goods   8.9 8.6 8.6 6.9 
8747 Oscilloscopes, spectrum an alysers  1.2 1.3 1.3 0.8 
8813 Photo and cinema apparatus and equipment, n.e.s. 1.0 1.1 1.1 0.8 
8719 Liquid crystal devices, n.e.s.;  lasers  (excl. laser diodes) 1.1 1.0 1.0 0.7 
Other 1.5 1.3 1.4 1.4 
9310 Special transactions and commodities not  classified by ty pe 0.9 0.7 0.6 0.6 
Gold 0.6 0.6 0.7 0.7 
9710 Gold, non-monetary (excl. gold ores  and concentrates) 0.6 0.6 0.7 0.7 
Source : Data provided by the authorities. Separate Customs Territory of Taiwan, WT/TPR/S/232 
Penghu, Kinmen and Matsu Page 115 
 
 
Table AI.3 
Merchandise exports by destination, 2005-08 
(US$ million and %)  
  2005 2006 2007 2008 
Total exports (US$ million) 198,431. 8  224,017.5  246,67 7.3  255,629.1  
 (%) 
America 17.5 17.3 16.0 15.6 
United States 14.7 14.4 13.0 12.0 
Other America 2.9 2.9 3.0 3.5 
Canada 0.9 0.8 0.8 0.7 
Brazil 0.5 0.6 0.7 1.1 
Mexico 0.4 0.5 0.6 0.7 
Europe 11.6 11.3 11.2 11.2 
EU(27) 11.3 11.1 10.9 11.0 
Germany 2.2 2.2 2.1 2.2 
Netherlands 2.2 2.0 1.8 1.8 
United Kingdom 1.6 1.6 1.5 1.4 
Italy 0.9 1.0 1.0 1.0 
Spain 0.5 0.5 0.6 0.7 
France 0.7 0.7 0.7 0.7 
EFTA 0.2 0.2 0.2 0.3 
Other Europe 0.1 0.0 0.1 0.0 
Commonwealth of Independent States  0.3 0.4 0.4 0.5 
Africa 0.8 0.9 0.9 1.1 
Middle East 2.1 2.0 2.3 2.2 
Asia 66.3 66.7 67.9 67.7 
China 22.0 23.1 25.3 26.2 
Japan 7.6 7.3 6.5 6.9 
Six East Asian Traders 28.3 28.3 27.1 24.8 
Hong Kong, China 17.2 16.7 15.4 12.8 
Singapore 4.1 4.1 4.3 4.6 
Korea, Rep. of 3.0 3.2 3.2 3.4 
Malaysia 2.2 2.2 2.2 2.2 
Thailand 1.9 2.0 2.1 1.9 
Other Asia 8.4 8.0 9.0 9.8 
Viet Nam 2.1 2.2 2.8 3.1 
Philippines 2.2 2.0 2.0 1.9 
Indonesia 1.2 1.1 1.2 1.4 
Australia 1.2 1.2 1.3 1.4 
India 0.8 0.7 0.9 1.2 
Other 1.4 1.4 1.3 1.7 
Source : Data provided by the authorities. WT/TPR/S/232 Trade Policy Review 
Page 116 
 
 
Table AI.4 
Merchandise imports by origin, 2005-08 
(US$ million and %)  
  2005 2006 2007 2008 
Total imports (US$ million) 182,614. 3  202,698.2  219,25 1.8  240,447.8  
 (%) 
America 14.3 14.0 15.2 14.4 
United States 11.6 11.2 12.1 10.9 
Other America 2.7 2.8 3.1 3.4 
Brazil 0.7 0.5 0.6 0.9 
Chile 0.6 0.8 0.8 0.8 
Europe 10.7 9.5 9.8 9.0 
EU(27) 9.7 8.8 9.1 8.2 
Germany 3.4 3.0 3.2 3.1 
Netherlands 1.1 1.2 1.3 1.0 
France 1.4 1.1 1.1 1.0 
EFTA 1.0 0.7 0.8 0.8 
Other Europe 0.0 0.0 0.0 0.0 
Commonwealth of Independent States  1.3 1.1 1.0 1.4 
Russian Federation 1.2 0.9 0.9 1.1 
Africa 2.0 2.7 2.8 3.3 
Middle East 10.5 12.3 12.7 16.2 
Saudi Arabia 4.1 4.8 4.7 6.3 
Kuwait 2.4 2.5 2.6 3.4 
Iran Islamic Rep. 1.4 1.4 1.5 2.1 
United Arab Emirates 0.9 1.5 1.6 1.9 
Iraq 0.4 0.4 0.9 0.9 
Asia 60.7 59.8 57.9 55.2 
China 11.0 12.2 12.8 13.1 
Japan 25.2 22.8 21.0 19.3 
Six East Asian Traders 16.9 17.0 16.0 13.8 
Korea, Rep. of 7.2 7.4 6.9 5.5 
Malaysia 2.9 3.0 2.8 2.8 
Singapore 2.7 2.5 2.2 2.0 
Thailand 1.6 1.6 1.6 1.4 
Other Asia 7.6 7.8 8.3 9.0 
Australia 2.6 2.6 2.8 3.4 
Indonesia 2.5 2.6 2.6 3.0 
India 0.5 0.6 1.2 1.0 
Philippines 1.5 1.4 1.0 0.9 
Other 0.5 0.6 0.6 0.5 
Source: Data provided by the authorities. 
 Separate Customs Territory of Taiwan, WT/TPR/S/232 
Penghu, Kinmen and Matsu Page 117 
 
 
Table AII.1 
Principal notifications under WTO Agreements, up to 1 March 2010 
WTO Agreement Description of requirement Document symbol of most recent 
notification and date 
Agreement on Implementation of Arti cle VI of the GATT 1994, Anti-dumping 
Article 5.8 Time-period for de termination of negligible 
import volumes  G/ADP/N/100/TPKM, 21.05.03 
Article 16.4 Anti-dumping actions taken  G/ADP/N/195/TPKM, 15.02.10 
Article 16.5 Competent author ity to initiate anti-dumping 
investigations G/ADP/N/14/Add.27, 28.04.09 
Article 18.5  Laws and regulations  G/ADP/N/1/TPKM/1/Suppl.1, 13.07.06 
Agriculture   
Articles 10 and 18.2 Export subsidy commit ments (ES:1) G/AG/N/TPKM/72, 02.02.10 
Article 18.2 Domestic support (DS:1)  G/AG/N/TPKM/68/Corr.1, 11.01.10 
Article 18.2 Information on ta riff quotas administration 
(MA:1) G/AG/N/TPKM/55, 18.01.08 
Article 18.2 Volume of imports under tariff quotas (MA:2) G/AG/N/TPKM/67/Rev.1, 01.02.10 
Article 5.7  Volume-based special sa feguard (MA:3) G/AG/N/TPKM/73, 11.02.10 
Article 5.7 Price-based special safe guard (MA:4) G/AG/N/TPKM/49, 27.03.07 
Articles 5.7 and 18.2 Special safegua rd (MA:5) G/AG/N/TPKM/74, 25.02.10 
GATT 1994 (Article VII:  Customs Valuation)  
 Laws and regulations G/VAL/N/1/TPKM/1, 07.07.02 
 Information on implementation and 
administration of the Agreement G/VAL/N/2/TPKM/1, 13.06.02 
G/VAL/N/2/TPKM/2, 12.09.02 
 Notification under the decisions A.3 and A.4 
concerning the interpretation of the Agreement G/VAL/N/3/TPKM/1, 13.06.02 
GATT 1994 (Article XXVIII:5:  Market Access)  
 Schedule CLIII G/MA/220/Rev.1, 25.11.08 
Agreement on Trade Related In vestment Measures (TRIMs)  
 Notification that the Se parate Customs Territory 
of Taiwan, Penghu, Kinmen and Matsu 
(Chinese Taipei) maintains no TRIMs G/TRIMS/N/1/TPKM/1, 27.05.02 
Agreement on Rules of Origin  
Article 5 and Paragraph 4 of Annex II Preferen tial rules of origin G/RO/N/37/Rev.1, 02.08.02 
Agreement on Subsidies and Countervailing Measures  
GATT XVI:1 and Article 25 New and full notification G/SCM/N/186/TPKM, 07.07.09 
Article 28.1(A) Subsidies inconsistent w ith the Agreement  G/SCM/N/2/TPKM, 19.06.02 
G/SCM/N/2/TPKM/Suppl.1, 09.07.02 
Article 25.11 Semi annual report on countervailing duty 
actions G/SCM/N/195/Add.1, 14.10.10 
Article 25.12 Competent author ity to initiate countervailing 
investigations G/SCM/N/18/Add.27, 28.04.09 
Article 32.6  Laws and regulations  G/SCM/N/1/TPKM/1/Suppl.1, 13.07.06 
Agreement on Safeguards  
Article 12.6 Laws, regulations and administrative procedures 
relating to safeguard measures G/SG/N/1/TPKM/2/Suppl.3, 17.04.09 
Articles 12.7  Measures subject to the prohibition and 
elimination of certain measures under Article 11.1 G/SG/N/3/TPKM, 22.05.02 
Agreement on the Application of Sanitary and Phytosanitary Measures 
Article 7, Annex B Transparency of regulations Several in series G/SPS/N/TPKM/- 
(latest:  G/SPS/N/TPKM/179, 03.02.10) 
Table AII.1 (cont'd) WT/TPR/S/232 Trade Policy Review 
Page 118 
 
 
WTO Agreement Description of requirement Document symbol of most recent 
notification and date 
Agreement on Import Licensing Procedures  
Article 1.4(a) List of products subject to import licensing 
requirements G/LIC/N/1/TPKM/2, 26.07.02 
Articles 1.4(a) and 5.1 Import licensing programme for certain steel 
products G/LIC/N/2/TPKM/4, 20.12.04 
Articles 7.3 and 8.2(b) Response to quest ionnaire G/LIC/N/3/TPKM/2/Rev.1, 31.08.09 
Agreement on Technical Barriers to Trade  
Articles 2.9 and other Proposed and adopted technical regulations Seve ral in series G/TBT/N/TPKM/- 
(latest:  G/TBT/N/TPKM/56/Add.1, 
29.01.10 and G/TBT/N/TPKM/79, 
19.01.10) 
Article 10.7 Agreement reached by a Member with another 
country or countries on issues related to 
technical regulations, st andards or conformity 
assessment procedures G/TBT/10.7/N/53, 16.11.07 
Understanding on the Interpretation of Article XVII of the GATT 1994, State Trading 
Article XVII:4(a) State-trading ac tivities G/STR/N/12/TPKM, 05.06.08 and  
G/STR/N/12/TPKM/Corr.1, 05.05.09 
Agreement on Implementation of Article XXIV:7(a) of the GATT 1994, Free-trade areas 
Article XXIV:(a) of the GATT 1994 and Article V:7(a) of the GATS Free-trade area for trade in goods and trade in 
services WT/REG268/N/1 and S/C/N/501, 03.08.09
WT/REG267/N/1 and S/C/N/500, 14.07.09 
General Agreement on Trade in Services (GATS) 
Article III:3 Notification of laws, regulations, or 
administrative guidelines  S/C/N/468, 18.09.08 
S/C/N/400, 19.09.07 S/C/N/399, 19.09.07 
Articles III:4 or IV:2 Enquiry and contact points S/ENQ/78/Rev.9, 01.12.06 
Agreement on Trade-Related Aspect s of Intellectual Property Rights 
Article 63.2 Notification of laws and regulations IP/N/1/TPKM/C/9, 05.06.02 
Source:  WTO notifications. 
 Separate Customs Territory of Taiwan, WT/TPR/S/232 
Penghu, Kinmen and Matsu Page 119 
 
 
Table AIII.1 
Tariff rate quotas and thei r utilization, 2008 and 2009 
(Tonnes, unless otherwise indicated) 
Tariff rates and quantity 
Products Out-of-quota 
rates In-quota rates Tariff quota 
quantity In-quota 
imports 
(2008) In-quota 
imports 
(2009)a 
Agricultural (global quota)      
Deer velvet (1 line) 500% 22.5% 5 5 4.98 
Fresh pears (1 line) NT49/kg 18% 9,800 9,778.3 9,407.69 
Bananas (1 line) 100% 12.5% 13,338 0 0 
Red bean (9 lines) NT$22/kg 22.5% 2,500 2,497.5 2,006.11 
Liquid milk (17 lines) NT$15.6/kg 15% 21,298 4,179.9 8,277.25 
Peanuts (11 lines) .. .. 5,235 5,142.2 5,210.25 
Ground-nuts and flours and 
meals thereof NT$42 or 64/kg 25% .. .. .. 
Ground-nut oil 338% 25% .. .. .. 
Garlic bulbs (3 lines) .. .. 3,520 3,235.1 109.12 
for planting NT$27/kg 0% .. .. .. 
other NT$27/kg 22.5% .. .. .. 
Dried shiitake (1 line) NT$369/kg 25% or 
NT$110/kg 
whichever is the 
higher 288 0.6 36.28 
Dried day lily (1 line) NT$58/kg 22.5% 101 58.0 48.85 
Coconuts (1 line) 120% 15% or 
NT$0.9/kg 
whichever is the 
higher 10,000 2,538.8 2,260.06 
Betel nuts (1 line) NT$810/kg 17.5% 8,824 7.4 0 
Pineapples (1 line) 173% 15% 23,870 1,085.9 1,909.98 
Mangoes (1 line) 60% 25% 12,755 0 0 
Shaddocks (1 line) 184% 25% 4,300 0 0 
Dried longans (1 line) NT$88/kg 15% 330 330 330 
Rice (24 lines) .. .. 144720 105,539.2b 140,923.74 
Rice NT$45/kg 0% .. 102,211.1 .. 
Rice products NT$45/kg or 
49/kg 0-25% .. 3328.1 .. 
Non-agricultural (country quota)      
Passenger cars and passenger cars 
chassis (26 lines)c 30% 26.1% .. .. .. 
Canada .. .. 38,555 20 .. 
European Union .. .. 475,428 16,550 .. 
United States .. .. 475,428 1,861 .. 
Japan .. .. 29,860 15,693 .. 
Republic of Korea .. .. 29,860 876 .. 
Certain other WTO Members .. .. 29,860 2,089 .. 
.. Not available. 
a The data for in-quota imports, except those of liqui d milk, peanuts, and drie d longans, are provisional. 
b At the time of submission of the WTO notification 11,500 tonne s of brown rice were still under the process of procurement.  
c TRQs on passenger cars and passenger cars chassis will be phased out in 2011. 
Source: WTO documents G/AG/N/TPKM/67 and G/ AG/N/TPKM/75;  and information provided by the Chinese Taipei 
authorities. WT/TPR/S/232 Trade Policy Review 
Page 120 
 
 
Table AIII.2 
Prohibited exports, 2009 
HS code Description 
0208.90.29.20-4 Meat of dogs, fresh, chilled or frozen 
0301.99.29.50-4 Whale shark (Rhincodon typus), live 
0302.65.00.10-5 Whale shark (Rhi ncodon typus), fresh or chilled 
0303.75.00.10-2 Whale shark (R hincodon typus) fillets and its meat (wheth er or not minced), fresh or chilled 
0304.29.90.41-2 Whale shark (Rhincodon typus), fillets or steaks, frozen 
0602.90.10.10-9 Mushroom spawn, c ontaining narcotics (the composition of which is as set forth in article  2.3 of executive Stat ute 
for Narcotics Hazard Control) 
1211.90.60.00-1 Putc huck, new (Radix Saussureae) 
1211.90.91.41-5 Guang Fang Jee (Radix Aristolochiae Fangchi) 
1211.90.91.42-4 Guan Mu Tong (Caulis Aristolochiae Manshuriensis) 
1211.90.91.43-3 Mar Doe Ling (Fructus Aristolochiae) 
1211.90.91.44-2 Ten Shen Tirng (Caulis Aristolochiae) 
1404.90.99.50-2 Mushroom products, containing na rcotics (the composition of which is as  set forth in article 2.3 of executive 
Statute for Narcotics Hazard Control) 
1604.19.90.71-2 Whale shark (Rhi ncodon typus), whole or in pieces, but not minced, prepared or preserved, frozen 
1604.19.90.72-1 Whale shark (Rhi ncodon typus), whole or in pieces, but not minced, prepared or  preserved, canned 
1604.19.90.79-4 Other whale shark (Rhincodon typus), whole or  in pieces, but not minced, prepared or preserved 
2505.90.00.00-7 Other natural sands of all kinds, whether or not  coloured, other than metal-bearing sands of Chapter 26 
2517.10.90.00-1 Pebbles, gravel s, broken or crushed stone, of a kind commonly us ed for concrete aggregates, for road metalling 
or for railway or other ballast, shingle and flint, whether or not heat-treated 
2903.51.00.00-2 1,2,3,4,5,6-Hexachlorocyclohexane  (HCH (ISO)), including lindane (ISO, INN) 
2921.45.00.60-6 2-naphthylamine (beta-naphthylamine) 
2921.45.00.71-3 2- naphthylamine (beta-naphthylamine) acetate 
2921.45.00.72-2 2-naphthylamine (beta-naphthylamine) hcl 
2921.49.00.10-3 4-aminobiphenyl 095/03/30 
2921.49.00.20-1 4-aminobiphenyl hcl 
8710.00.00.10-3 Tanks and other armoured fighting vehicles, motori zed, whether or not fitted with weapons 
8710.00.00.20-1 Parts of tanks and other armoured fighting vehicles, motorized 
8906.10.00.00-7 Warships 
9301.11.00.00-5 Self-propelled, artillery weapons 
9301.19.00.00-7 Other artillery weapons 
9301.20.00.00-4 Rocket launchers;  flame-throwers;  gren ade launchers;  torpedo t ubes and similar projectors 
9301.90.00.00-9 Other military weapons 
9705.00.00.20-6 Collecti ons and collectors pieces of weapons 
9705.00.00.90-1 Other collections and collect ors pieces of zoological, botanical, mi neralogical, anatomical, historical, 
archaeological, palaeontological, ethn ographic or numismatic interest 
9706.00.00.90-0 Other antiques of an age exceeding 100 years 
Source: Information provided by the Chinese Taipei authorities.  Separate Customs Territory of Taiwan, WT/TPR/S/232 
Penghu, Kinmen and Matsu Page 121 
 
 
Table AIII.3 
Goods subject to commodity tax, 2009 
Taxable items Tax amount or rate Comments 
Rubber tyres 
Tyres for buses and trucks 
Various other rubber tyres  
10% 
15% Inner tubes, solid rubber tyres, tyres used on 
manpowered/animal-powered vehi cles and farming vehicles 
are exempted from the commodity tax 
Cement 
White or coloured cement 
Portland I cement 
Portland blast-furnace slag cement 
Cement substitutes and others  
NT$600/MT 
NT$320/MT 
NT$280/MT 
NT$440/MT Tax on Portland blast-furnace slag cement was reduced to 
NT$196/MT on 1 January 2000; 
The Government has the right to  adjust the tax within 50% 
of the prescribed tax am ounts according to the actual 
situation 
Beverages 
Diluted natural fruit/vegetable juice 
Other machine-made cool and soft drinks  
8% 
15% Pure natural fruit juice, fruit sy rup, concentrated fruit syrup, 
concentrated fruit juice, and natu ral vegetable juice that is in 
compliance with the domestic standards are exempted 
Flat-glass 
Including all kinds of flat-glass and glass bars  
10% Conductive glass and reinforced glass used for mould-
making are exempted 
Oil/gas 
Gasoline 
Diesel oil 
Kerosene 
Fuel oil for aircraft Fuel oils Dissolving oils 
Liquefied petroleum gas  
NT$6,830/KL 
NT$3,990/KL 
NT$4,250/KL 
NT$610/KL NT$110/KL NT$720/KL 
NT$690/MT The Government has the right to  adjust the tax within 50% 
of the prescribed tax am ounts according to the actual 
situation 
Electric appliances 
Refrigerators 
Colour television sets 
Air conditioners 
Central air conditioning units composed of 
compressor, air conditioning box, and fan coil Dehumidifiers 
Video recorders 
Record players Audio recorders 
Stereophonic systems 
Electric ovens  
13% 
13% 
20% 
15% 
 15% 
13% 
10% 10% 
10% 
15% Dehumidifiers for use in factories are exempted 
Record players, portable sets having a diameter of less than 
32 centimetres are exempted 
Vehicles 
Sedans below 2,000 cc 
Sedans above 2,001 cc 
Trucks, buses, other vehicles 
Motorcycles  
25% 
30% 
15% 
17% Vehicles imported for use in technical research and 
development, special-purpose vehicles equipped with 
devices for exclusive use in public security control and/or 
sanitation activities, mail tran sportation vehicles, tractors 
equipped with farming equipm ent, cargo trucks/cars for 
exclusive use on farmland, a nd engineering vehicles not 
running on public roads are exempted 
From 1 January, 2007 the tax rate on sedans above 2,001cc, 
will be reduced to 30%;  electric-powered automobiles and 
motorcycles are taxed at half  of the statutory tax rates 
Article 12-1 of the Commodity Tax Act 
The Commodity Tax for passe nger sedans, trucks and 
dual-purpose vehicle with cylinder volume not exceeding 
2,000cc purchased and registration completed during the period from the effectiven ess of this Article to 
31 December 2009 could be cut by NT$30,000 each 
The Commodity Tax for motorc ycles with cylinder volume 
not exceeding 150cc, purchased and registration completed 
during the period from the effec tiveness of this Article to 
31 December 2009 could be cut by NT$4,000 each. 
Table AIII.3 (cont'd) WT/TPR/S/232 Trade Policy Review 
Page 122 
 
 
Taxable items Tax amount or rate Comments 
Vehicles (cont'd)   Article 12-2 of the Commodity Tax Act  
Low chassis buses, gas buses, hybrid oil and electric buses, 
electric buses, and rehabilitation buses for the disabled and 
registration completed within five years from the 
effectiveness of this Article shall be exempted from the 
Commodity Tax 
  Issuance of Explanatory Decree No. 09804506870 by the 
MOF on 23 February 2009 
Explanation of Paragraph 4 of Article 12 of the Commodity 
Tax Act:  The Hybrid Electric Vehicles jointly approved by 
the Environmental Protection Administration, Ministry of 
Transportation and Communica tions and Ministry of 
Economic Affairs as using the electric motor for the 
power-driving system, fall under electrical vehicles as 
provided in Paragraph 4, Article 12 of the Commodity Tax Act, and half of the tax rates prescribed in the preceding 
paragraph shall apply 
Source: Information provided by the Chinese Taipei authorities.  Separate Customs Territory of Taiwan, WT/TPR/S/232 
Penghu, Kinmen and Matsu Page 123 
 
 
Table AIII.4 
Indicative list of publicly owned enterprises, 2009 
Company name Government 
ownership in 
2009 (%) Privatization progress and/or plan 
China Shipbuilding Corp. (CSC) 38.83 Latest release of shares:  18 December 2008 
Taiwan Power Co. (TPC)a 94.04 Re-evaluation:  currently being planned (public offering, listing DR 
(Depositary Receipt), strategic investor are all viable options) 
Tang Zong Iron Works Co. 12.35 Latest release of shares:  5 July 2006 
Aerospace Industrial Development Corp. 99.71 Re-evaluation:  convert division assets to shares in a new private 
company, then process IPO (initial public offering) 
Chinese Petroleum Corp. (CPC) 100 Re-evaluation:   privatize via strategic sale of shares 
Taiwan Sugar Corp. (TSC) 83.42 Undecided (plan be ing processed):  SBU (strategy business units) 
privatized 
Taiwan Water Supply Corp. (TWSC)a 82.40 Temporarily not being pr ivatized:  contracting out 
Taiwan Tobacco and Liquor Co. Ltd. 100 To become listed on the Stock Exchange 
Taiwan Financial Holdings (TFH) 100 TFH positions itself as the domestic financial holding company and bears 
the responsibilities of stabilizing the domestic financial market in 
conformity with government policy.  Currently, privatization is not an 
option for TFH 
Bank of Taiwan 100 On 1 January 2008 Bank of Ta iwan was merged into Taiwan Financial 
Holdings as a subsidiary 
Land Bank of Taiwan 100  
Central Trust of China n.a. The merger between Th e Bank of Taiwan and Central Trust of China was 
completed on 1 July 2007 
Central Deposit Insurance Corporation 99.9995 According to th e resolution of the meeting on relevant matters of the 
"Acceleration on setting up the timetable for privatization of government-
owned institutions and enhancement of  the functions of Privatization 
Task Force" chaired by the Direc tive Team of Privatization of the 
Ministry of Finance on 17 October 1995, the business nature of the CDIC 
is not suitable for privatization 
The Export- Import Bank of the Republic of China 100  
Printing Plant, Ministry of Finance 100  
Taiwan Railway Administration (TRA) Official 
Bureaucratic 
Agency Suspended 
Chunghwa Post (CHP)a 100 Undecided:  The CHP was reorgani zed and granted state-run corporate 
status on 1 January 2003 
RSEA Engineering Corporation 19 Latest release of shares:  November 2009 
Long Ci Commercial Dynamite Plant 40 Latest release of shares:  July 2006 
a Market monopolized. 
Source: Information provided by the Chinese Taipei authorities.  WT/TPR/S/232 Trade Policy Review 
Page 124 
 
 
Table AIII.5 
Enforcement statistics related to competition policy, 2004-09 
(Number of cases/defendants) 
Fiscal year  
2004 2005 2006 2007 2008 2009a 
A.  Cases processed  1,331 1,951 1,716 1,625 1,725 1,431 
Cases concluded in current year, total  1,012 1,541 1,304 1,304 1,477 1,220 
Ruling on the violation of the FTL  101 97 101 112 101 121 
No-action decision  176 225 390 342 353 289 
Administrative action  8 11 15 2 2 2 
Review terminated  680 1,114 713 762 967 760 
Cases consolidated  47 94 85 86 54 48 
Pending at year-end  319 410 412 321 248 211 
B.  Rulings by the FTC 135 141 175 184 169 158 
Order to cease or rectify conductb  118 131 175 173 147 150 
Fineb  124 156 183 194 164 139 
Operation suspended  - - - - - - 
Order to close business   - - - - - - 
C.  Appeals   166 145 216 217 194 .. 
Cases concluded in current year, total  134 103 153 166 149 .. 
Rejected  116 92 141 147 117 .. 
Original decision repealed  2 2 3 2 14 3 
Not accepted  13 5 9 16 11 7 
Withdrawn  3 2 - - - 2 
Partially rejected (or not accepted)  - - - 1 - - 
Partially rejected, partially withdraw - 2 - - 2 - 
Partially withdrawn - - - - 5 - 
Cases pending  32 42 63 51 45 55 
D.  Court judgments (initial) with regard to 
 defendants involvedc 44 48 50 29 50 12 
Guilty  28 22 26 23 32 - 
Imprisonment   25 18 22 16 30 - 
Under custody  - 1 1 3 - - 
Criminal fine  3 3 3 4 2 - 
Exempted from punishment  - 1 1 2 1 - 
Not guilty 9 4 7 1 2 12 
Rejected  4 12 8 3 8 - 
Beyond jurisdiction  - - - - 3 - 
Listed as wanted  1 3 - - 1 - 
Withdrawn  2 2 8 - 3 - 
Others  - 4 - - - - 
.. Not available. 
- None. 
a October. 
b Takes into account the duplicate calculations for an illegal action liable to more than one penalty .  Therefore, the sum of d ifferent 
types of rulings does not equal the total number of rulings. 
c Other judgments include rejection by the court, withdrawal of the case for not fa lling under the jurisdiction, and others. 
Source:  Information provided by the Chinese Taipei authorities. 
 
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