RESTRICTED  WORLD TRADE  
ORGANIZATION  TN/S/O/TPKM/Rev.1 
8 June 2005 
 (05-2336) 
Council for Trade in Services 
Special Session Original:   English 
 
 
  
THE SEPARATE CUST OMS TERRITORY 
OF TAIWAN, PENGHU, KINMEN AND MATSU 
 
Revised Conditional Offer on Services  
 
 The following revised conditional offer h as been received from the delegation of The 
Separate Customs Territory of Taiwan, Penghu, Ki nmen and Matsu on 30 May 2005 with the request 
that it be circulated to Members of the Council for Trade in Services. 
 
 
_______________ 
   The Separate Customs Territory of Taiwan , Penghu, Kinmen and Ma tsu hereby submits its 
revised  conditional offer on services to other WTO Memb ers.  This offer is conditional upon 
satisfactory commitments being recei ved from other negotiating partners. 
  The Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu reserves the right to 
withdraw, modify or reduce its revised conditional offer on services  and any subsequent conditional 
offer that might follow, in whole or in part, at any time on or before the conclusion of the services negotiations. 
 
 The Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu further reserves the 
right to make any technical changes or corrections to the revised conditional offer and any subsequent 
conditional offer that might follow.  
 TN/S/O/TPKM/Rev.1 
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Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
I.  HORIZONTAL COMMITMENTS 
All Sectors (except as indicated 
otherwise in specific sectors) Investment  
 
(3) (a) Foreign business and individuals may 
directly invest in Chinese Taipei, unless otherwise falling into the measures of limitations specified 
in the specific sectors. 
 
(b) With respect to portfolio investment in 
companies whose shares are listed in the securities markets of Chinese Taipei. 
 
No limitations exist, except as otherwise specified in this schedule for specific sectors. 
 
  
 
 
  
 
 
 
  
 
  
 
Acquiring the Rights and Interests in the Land
 
 
(3) Land in agriculture, forestry, fishing, 
pasture, hunting, salt production, mines and sources of water may not be transferred, 
encumbered or leased to foreigners. 
    
 TN/S/O/TPKM/Rev.1
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Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
  Entry and Temporary Stay of Natural Persons  
 
(4) Unbound, except for measures concerning 
the entry and temporary stay of natural 
persons in the following categories:  
 
(a) Business visitors  may enter and stay for an 
initial period of no more than 90 days. 
 
 Business visitor  being a natural person who 
stays in Chinese Taip ei without receiving 
remuneration from within Chinese Taipei 
and is not engaged in making direct sales to 
the general public, for the purpose of participating in business meetings, business 
negotiations, the preparation for establishing 
a commercial presence or other similar activities. 
 
(b) Intra-corporate Transferees
 may enter and 
stay in Chinese Taipei for three-year initial 
period that may be renewed for one-year 
periods indefinitely. 
 
 Intra-corporate transferee  being a natural 
person who has been employed by a juridical person of another member for a period of not 
less than 1 year and who seeks temporary 
entry to provide servi ces as a responsible 
person, a senior manager or a specialist 
through a branch, subsidiary or affiliate established in Chinese Taipei.  
 
 A responsible person means a board director, 
the general manager, a branch manager or a 
department head appointed by the board with 
the authority to sign for the employing entity. 
  
 A senior manager means a head or a  
 
(4) Unbound except for measures concerning 
the categories of natural persons referred to in 
the market access column.  
  
 TN/S/O/TPKM/Rev.1 
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Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
supervisor who has the authority to appoint 
or remove the personnel or to make such 
recommendation, and has the power to make decisions over the day-to-day operation. 
 
 A specialist means a natural person within an 
organisation who possesses knowledge at an 
advanced level of expertise and who 
possesses proprietary knowledge of the organisation's services, research equipment, 
techniques, or management. (Specialists may 
include, but are not limited to, members of licensed professions.) 
 
(c) A natural person employed by business 
entities in Chinese Taipei, may enter and stay 
for a period of no more than 3 years. 
 
(d) Persons who are employees of an enterprise 
outside Chinese Taipei not having commercial presence in Chinese Taipei may 
enter and stay in Chinese Taipei with the 
following requirements: 
 
 i. The enterprise outside Chinese Taipei has 
concluded a service contract with an enterprise engaged in business operation in 
Chinese Taipei;  
  ii .These persons should have been employed 
by the enterprise outside Chinese Taipei for a 
period of no less than one year and have met the requirements prescribed for "specialist" 
above;  
  iii. The persons may not engage in other 
employment while in Chinese Taipei; 
 
 iv. The commitment relates only to the   
 TN/S/O/TPKM/Rev.1
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Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
service activity which is the subject of the 
contract.  It does not confer entitlement to 
practice generally as a licensed professional in Chinese Taipei. 
 
 Each temporary stay may be for  a  period of 
no more than 90 days or for the duration of 
the contract, whichever is less. 
  Such entry permit may be valid for a twelve 
month period.  
  Such persons may be permitted multiple 
entries within the twelve month period. 
  The contract has to be obtained for providing 
services mentioned below: 
 architectural services  (8671), engineering 
services (8672), integrated engineering 
services (8673), urban planning and landscape architectural services (8674), 
computer and related services (841, 842, 843, 
844, 845,849), research and development services (851, 852, 853), market research and 
public opinion polling services (864), 
management consulting services (865), services related to management consulting 
(866), engineering related scientific and 
technical consulting services (8675), maintenance and repair of equipment (633, 
8861-8866) (excluding maritime vessels and 
land transport equipment), and travel agencies and tour oper ators services (7471).  
 TN/S/O/TPKM/Rev.1 
Page 6 Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
II. SECTOR-SPECIFIC COMMITMENTS 
1. BUSINESS SERVICES 
A. Professional Services 
 
a) Legal Services (861**)  
i.  Legal services provided by   
 
(1) None. 
(2) None.    
(1) None. 
(2) None.  
 
 
 
"Attorney of foreign legal affairs (AFLA)"  
- AFLA  practicing the law of 
his/her home  jurisdiction(s) or international law independently. 
- AFLA cooperating with the 
licensed lawyer in Chinese Taipei or 
acquiring the latter's written 
opinions in the matters concerning 
marriage, parental or inheritance 
cases in which the national of 
Chinese Taipei is a party or the 
estates is located in Chinese Taipei. 
ii. Foreign legal assistant or 
consultant: - assisting Chinese Taipei 
lawyers or AFLAs but not 
conducting litigation or providing other legal services under the 
assistant/consultant's own name. (3) None, except that : 
 i. access is restricted to natural persons
1 
having established a law office in the form of 
sole proprietorship or  
 ii. partnership2 in a law office is limited to 
persons registered as attorneys of foreign 
legal affairs.   
(4) Unbound except as indicated in the 
horizontal section. 
  
 
  
 
(1) None. (2) None. 
(3) Access is restricted to natural persons. 
(4) Unbound except as indicated in the 
horizontal section. (3) The firm name must indicate the title of 
"AFLA"
3 
 
  
 
 
(4) Unbound except as indicated in the 
 horizontal section. 
 
  
 
  
(1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section. (3)  
(a) Chinese Taipei will grant 
recognition of AFLA to 
the following: 
 
i. the service provider is 
qualified as a lawyer in his/her home 
jurisdiction(s), and 
ii. the service provider has 
practiced as a qualified 
lawyer for at least 5 years 
in his/her home jurisdiction(s).  However, 
should a foreign lawyer 
be employed by a lawyer of Chinese Taipei as an 
assistant or consultant or 
have practiced his/her home jurisdiction laws 
elsewhere, the term, up to 
a maximum of two years, 
of employment or 
practice may be accredited to the said five 
year term. 
 
   iii. Any foreign lawyer who 
is already employed by a 
                                                      
 1 The AFLA is required to indicate the jurisdic tion(s) where he/she is qualified as a lawyer. 
 2 Note For transparency: According to the law of Chin ese Taipei, a partnership is not a juridical person. 
  3 Registration shall be made with the Bar Association in the loca lity in Chinese Taipei where the law office is located after th e person is recognized by Chinese Taipei as "AFLA".   
 TN/S/O/TPKM/Rev.1
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Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
Chinese Taipei lawyer by 
the date of Chinese 
Taipei's accession to the WTO in accordance with 
the Regulation 
Concerning Chinese Taipei's Lawyers' 
Employment of 
Foreigners and Administration Thereof, 
may apply to become an 
AFLA after the completion of the two 
years' employment 
period. 
(b) Chinese Taipei will allow 
AFLAs to establish 
partnership with or 
employ licensed lawyer 
of Chinese Taipei upon the accession to the 
WTO. 
(c) Foreigners who are 
college graduates 
majoring in law-related 
subjects or have law-related working 
experience for at least 
two years, or who have passed the lawyer’s 
examination in any 
foreign country and may be employed by Chinese 
Taipei lawyers or 
“AFLAs” to work as 
assistants or consultants.  
 TN/S/O/TPKM/Rev.1 
Page 8 Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
b) Accounting, Auditing and 
Bookkeeping  Services (862) 
 i. Certified Public Accountant 
(862**) 
  
 
  
 
  
 
  
 
 
 
ii. Other (excluding certified 
public accountant) (862**)
  
 
 (1) None, except for services related to 
accountant attestation practice in Chinese 
Taipei, which can be provided only by the certified public accountants of Chinese 
Taipei. 
(2) None, except for services related to 
accountant attestation practice in Chinese 
Taipei, which can be  provided only by the 
certified public accountants of Chinese Taipei. 
(3) None, except that access is restricted to 
natural persons having established an office other than in a form of a company 
(4) Unbound except as indicated in the 
horizontal section. 
 
(1) None. (2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
  
 
 (1) None 
 
  
 
(2) None.  
 
  
(3) None. 
  
(4) Unbound except as indicated in the 
horizontal section. 
 
(1) None. (2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section    
 TN/S/O/TPKM/Rev.1
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Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
c) Taxation Services (863) 
 
i. Income Tax Certification 
Services (863**) 
 
  
 
  
 
  
 
  
 
ii. Taxation Services (excluding 
income tax certification 
services supplied by a tax attorney) (863**) 
 
  
 
(1) None, except for services related to Chinese 
Taipei's income tax certifications, which can 
only be provided by the tax attorneys of 
Chinese Taipei. 
(2) None, except for services related to Chinese 
Taipei's income tax certifications, which can 
only be provided by the tax attorneys of Chinese Taipei. 
(3) None, except that access is restricted to 
natural persons having established an office other than in a form of a company. 
(4) Unbound except as indicated in the 
horizontal section 
 
 
(1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section. 
  
 
(1) None.  
 
 (2) None. 
 
  
(3) None. 
  
(4) Unbound except as indicated in the 
horizontal section 
 
 
(1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section.  
  
 TN/S/O/TPKM/Rev.1 
Page 10 Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
d), e), f), g)  
Architectural Se rvices(8671), 
Engineering Services (8672), Integrated Engineering  Services 
(8673), Urban Planning and 
Landscape Architectural Services (8674) 
 
i.  Architect   
 
  
 
  
 
(1) None, except for services related to the 
architect certification practice in Chinese 
Taipei, which can only be provided by the 
licensed architects of Chinese Taipei. 
(2) None, except for services related to architect 
certification practice in Chinese Taipei, 
which can only be provided by the licensed architects of Chinese Taipei.  
(3) None, except that access is restricted to 
natural persons having established an office 
other than in a form of a company.  
(4) Unbound except as indicated in the 
horizontal section. In addition, architecture 
firms established in Chinese Taipei may 
employ foreign technicians specialized in 
architecture, construction and related 
engineering technology. 
  
 
  
 
  
 
(1) None.  
 
 (2) None. 
 
  
(3) None. 
 
 
(4) Unbound except as indicated in the 
horizontal section. 
  
   
 TN/S/O/TPKM/Rev.1
Page 11Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
ii.  Professional Engineer (1) None, except for services related to 
professional engineer certification practice in 
Chinese Taipei, which can  only be provided 
by the licensed professional engineers of 
Chinese Taipei. 
(2) None, except for services related to 
professional engineer certification practice in 
Chinese Taipei, which can  only be provided 
by the licensed professional engineers of Chinese Taipei. 
(3) None, except that access is restricted to 
natural persons having established an office 
other than in a form of a company. 
(4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
 
  
 
(2) None.  
 
  
(3) None. 
  
(4) Unbound except as indicated in the 
horizontal section.  
iii. Other (excluding the architect 
and professional engineer certification services) (1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
 (1) None 
(2) None. (3) None. 
(4) Unbound except as indicated in  the 
horizontal section.  
  
 TN/S/O/TPKM/Rev.1 
Page 12 Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
i)  Veterinary Services (932) 
 
 (1) None, except for services related to the 
prescription, diagnosis and examination 
which shall be provided by the licensed veterinarian of Chines e Taipei with practice 
permit from Chinese Taipei. 
(2) None. (3) None, except that: 
(a) access is restricted to natural persons having 
established an office other than in a form of a company. 
(b) Veterinary assistant shall also meet one of 
the following requirements with verification documents: 
 i. practising as a veterinarian assistant for 
at least 4 years; or 
 ii. undertaking veterinary-related work for 
at least 5 years. 
(4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
 
  
 
(2) None. (3) None. 
 
  
 
  
 
  
 
(4) Unbound except as indicated in the 
horizontal section.  
 
B. Computer and Related Services 
(excluding the computer airline 
reservation system services) 
(84) 
 Chinese Taipei subscribes to 
the “Understanding on the 
scope of coverage of CPC 84 -
Computer Services” attached 
in Annex 
 (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section.  (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section.  
 
C. Research and Development 
Services (851, 852, 853) (1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section.    
 TN/S/O/TPKM/Rev.1
Page 13Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
D.  Real Estate Services 
- Services Incidental to 
Residential and Non-residential 
Buildings and Land Sales 
Agents (82203**, 82205**) (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in  the 
horizontal section.  
E.  Rental/leasing Services without 
Operators  
b) Concerning  Aircraft 
(excluding cabotage)(83104**) 
  
 
 
c) Concerning financial leasing of 
private cars (83101**) 
 
 
  
d) Concerning Other Machinery 
and Equipment (83106 -83109) 
 
 
  
e) Other (832)  
 (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section. 
 
(1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
 
(1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
 
(1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
  
 (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section. 
 
(1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
 
(1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
 
(1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
  
 TN/S/O/TPKM/Rev.1 
Page 14 Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
F.  Other Business Services  
 
(a) Advertising Services  
i. TV and Radio Advertising 
Services (the businesses producing or broadcasting/ 
screening advertisements for 
TV or radio.) (871**) 
  
 
  
(1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
  
 
  
(1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
  
 
ii.  Other Advertising Services 
(871**)  
 (1) None. 
(2) None. 
(3) None.  (4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section.  
 
b) Market Research and Public 
Opinion Polling Services (864)  
 (1) None. 
(2) None. 
(3) None.  (4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated 
 in the horizontal section.  
 
c) Management Consulting 
Services (865) (1) None. 
(2) None. 
(3) None.  (4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section.  
 
d) Services Related to 
Management Consulting (866) (includes management and 
operation by contract of health 
care facilities on a "for fee" basis but does not include 
practice of the medical 
profession) 
 (1) None. 
(2) None. (3) None.  
(4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
   
 TN/S/O/TPKM/Rev.1
Page 15Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
e) Technical Testing and Analysis 
Services (8676) 
 (1) None. 
(2) None. 
(3) None.  (4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. 
(3) None.  (4) Unbound except as indicated in the 
horizontal section.  
 
f) Consulting services Incidental 
to Agriculture, Animal 
Husbandry and Forestry 
(88110**, 88120**, 88140**) (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 
h) Services Incidental to Mining 
(883,5115) (1) None. 
(2) None. 
(3) None.  
(4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in  the 
horizontal section.  
 
i) Services Incidental to 
Manufacturing (excluding CPC 
88442 publishing and printing) 
(884**, 885) (1) None. 
(2) None. 
(3) None.  
(4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
k) Placement and Supply Services 
of Personnel (872) (1) Unbound. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
 (1) Unbound. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 
m) Engineering Related Scientific 
and Technical Consulting 
Services (8675) (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section. (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section. 
  
  
 TN/S/O/TPKM/Rev.1 
Page 16 Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
n) Maintenance and Repair of 
Equipment (633, 8861-8866) 
(excluding maritime vessels, aircraft and other transport 
equipment) (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section. (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
o) Building-cleaning Services 
(874) 
 (1) Unbound*. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section. 
 (1) Unbound*. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section.  
 
p)  Photographic Services (875)  (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 
q) Packaging Services (876) (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 
r) Publishing Services (88442**) (1) None. 
(2) None. 
(3) None.  
(4) Unbound except as indicated in the 
horizontal section.  (1) None. 
(2) None. 
(3) None.  
(4) Unbound except as indicated in the 
horizontal section and residence in 
Chinese  Taipei is required for a publisher  and an editor. 
  
   
 TN/S/O/TPKM/Rev.1
Page 17Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
s) Convention Services (87909*) 
 
* Activities of establishments 
engaged in provision of 
planning, organising, managing 
and  marketing services for conventions and similar events 
(including catering and 
beverage service)  
 
(1) None. (2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 
(1) None. (2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 
t)  Other 
i.  Telephone Answering Services 
(87903) 
ii.  Duplicating Services   (87904) 
iii. Translation and Interpretation 
Services (87905) 
iv.  Mailing List Compilation and 
Mailing Services (87906) 
v. Specialty Design Services 
(87907) 
  (1) None. 
(2) None. 
(3) None. 
(4)
 Unbound except as indicated in the 
horizontal section.   
(1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section.  
  
 TN/S/O/TPKM/Rev.1 
Page 18 Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
2. COMMUNICATION 
SERVICES 
    
B. Courier Services  
 Land-based International 
Courier Services: All ground 
services arising as part of an 
international shipment being 
handled by an air express 
carrier, for delivery to a consignee, except for those 
currently specifically reserved 
to the Chinese Taipei postal 
authorities by law4. 
 (1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section. (1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
                                                      
4 According to the Post Act, the Chinese Taipei postal authorities reserve exclusive rights for co llecting, processing and delive ring letters, postcards, aer ogrammes. Printed matters, 
parcels, and hybrid mail services which ar e correspondence by nature, are also reser ved to the Chinese Ta ipei postal authoritie s. 
   
 TN/S/O/TPKM/Rev.1
Page 19Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
C.  Telecommunication services 
- This draft schedule is in accordance with the Chairman's notes of 16 January 1997 (S/GBT/W/2/Rev.1) on Scheduling Basic Telec ommunication Services Commitments, 
and of 3 February 1997 (S/GBT /W/3) on Market Access Limita tions on Spectrum Availability. 
(A) BASIC TELECOMMUNICATION SERVICES 
 Facilities-based and public switched telecom service4 
(a) Voice telephone services 
(7521) 
(b) Packet-switched data 
transmission services (7523**) 
(c) Circuit-switched data 
transmission services (7523**) 
(d) Telex services   (7523**)  
(e) Telegraph services  
 (7522) (f) Facsimile services (7521**, 
7529**) (1) None  
(2) None. 
(3) None except: 
- A service supplier shall be a Company 
Limited by Shares incorporated in Chinese 
Taipei. 
- Direct investment by non
-Chinese Taipei 
persons in a service supplier cannot exceed 
20%, but the aggregate of direct and indirect 
investment by non -Chinese  
 Taipei persons in a service supp lier o ther 
than Chunghwa Telecom, is permitted to 
60%5 
 (1) None. 
(2) None. 
(3) The chairman and a majority of the board 
of directors shall be Chinese Taipei  
nationals.  The chairman of the board 
shall be a national of Chinese Taipei. 
 
  Chinese Taipei undertakes the 
obligations contained in the 
reference paper attached 
hereto. 
                                                      
 4 According to the Telecommunication Act of Chinese Taipei, this s ector's services shall be provided by Type I telecommunications  enterprises.  
A Type I Telecommunicati ons enterprise refer s to an enterprise that installs telecommunications machinery and line facilities to provide telecommunications services.  
The above facilities refer to network tran smission facilities connecting the sending a nd receiving terminals,  switching facilit ies ins talled as part of the networ k transmission facilities and the 
auxiliary facilities thereof.  
 5 Note for Transparency: 
- Direct investment  shareholding refers to equity held directly by non-Ch inese Taipei persons.  Indirect investment  shareholding refers to equity held by non-Chinese Taipei persons 
through a Chinese -Taipei company. 
- For the purpose of determining whether the ceiling limitation on the aggregate investment  sum of direct and in direct shareholding has been exceeded, the percentage of indirect 
investment  shareholding  in a services supplier held through a Chines e Taipei company is ca lculated as follows:  by multiplying the percentage of sh areholding by domestic juridical 
persons in a service supplier by the percent age of shareholding or capital paid by non- Chinese Taipei persons  in the said domes tic juridical persons. 
- Indirect investment = the percentage of direct investment in the service provider held by the company formed between a non -Chinese Taipei person and a Chinese Taipei person multipli ed 
by the percentage of direct investment held by the non -Chinese Taipei person in this company.  
- As noted, the aggregate  sum of direct investment  shareholding by non-Chinese Taipei persons  and indirect investment  shareholding  as determined through the above formula is permitted 
to cannot exceed 60%.  
 TN/S/O/TPKM/Rev.1 
Page 20 Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
(g) Private leased circuit services 
(7522**, 7523**)  The total direct shareholding by non-
Chinese Taipei persons in a service supplier 
cannot exceed 49%, an d the sum of direct 
and indirect shareholding by non-Chinese 
Taipei persons cannot exceed 60%.5 
- The aggregate percentage of shares held by 
non-Chinese Taipei persons in  Chunghwa 
Telecom, including direct and indirect 
investment, cannot exceed 20%.  
 The percentage of shareholding by non-
Chinese Taipei persons in Chunghwa 
Telecom Co., Ltd., including direct and 
indirect shareholding, cannot exceed 20%.  
(4) Unbound except as indicated in the 
horizontal section. 
  
 
  
 
  
 
  
 
 (4) Unbound except as indicated in the 
horizontal section. 
  
(o) Others: 
- Land-based mobile 
communications services: 
 Cellular mobile phone services 
(75213*),  
 Radio paging services  
 (75291*) 
 Trunked radio services 
(7523**, 75213*)   
 Mobile data services 
 (7523**) (1) None. 
(2) None. 
(3) None except: 
- A service supplier shall be a Company 
Limited by Shares incorporated in Chinese 
Taipei.   
- Direct investment by non -Chinese Taipei 
persons in a service supplier cannot exceed 
20%, but the aggregate of direct and indirect 
investment by non -Chinese Taipei persons in 
a servic e supplier other than Chunghwa 
Telecom, is permitted to 60%6 
 (1) None. 
(2) None. 
(3) The chairman and a majority of the board 
of directors shall be Chinese Taipei 
nationals. The chairman of the board 
shall be a national of Chinese Taipei.  
  
 
                                                      
 
 6 The same as Footnote 5.   
 TN/S/O/TPKM/Rev.1
Page 21Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
 - The total direct shareholding by non-
Chinese Taipei persons in a service supplier 
cannot exceed 49%, an d the sum of direct 
and indirect shareholding by non-Chinese 
Taipei persons cannot exceed 60%.6 
- The aggregate percentage of shares held by 
non-Chinese Taipei person s in Chunghwa 
Telecom, including direct and indirect 
investment, cannot exceed 20%.  
- The percentage of shareholding by non-
Chinese Taipei persons in Chunghwa Telecom Co., Ltd., including direct and 
indirect shareholding, cannot exceed 20%.  
(4) Unbound except as indicated in the 
horizontal section. 
  
 
 
 
 
 
 
 
 
 
 
 
 
(4) Unbound except as indicated in the 
horizontal section   
 TN/S/O/TPKM/Rev.1 
Page 22 Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
- Satellite-based  mobile 
communications services 
(75213*)  (1) Subject to commercial arrangements with 
Chinese Taipei li censed operators. 
(2) None. (3) None except: 
- A service supplier shall be a Company 
Limited by Shares incorporated in Chinese Taipei. 
- Direct investment by non
-Chinese Taipei 
persons in a service supplier cannot exceed 
20 %, but the aggregate of direct and indirect 
investm ent by non -Chinese Taipei persons in 
a service supplier other than Chunghwa 
Telecom, is permitted to 60%7 
- The total direct shareholding by non-
Chinese Taipei persons in a service supplier 
cannot exceed 49%, an d the sum of direct 
and indirect shareholding by non-Chinese 
Taipei persons cannot exceed 60%.7 
- The aggregate percentage of shares held by 
non-Chinese Taipei persons in Chunghwa 
Telecom, including direct and indirect 
investment, cannot exceed 20%.  
- The percentage of shareholding by   non-
Chinese Taipei persons in Chunghwa 
Telecom Co., Ltd., including direct and 
indirect shareholding, cannot exceed 20%.  
(4) Unbound except as indicated in the 
horizontal section.   
 (1) None. 
 
(2) None. (3) The chairman and a majority of the board 
of directors shall be  Chinese Taipei 
nationals  The chairman of the board 
shall be a national of Chinese Taipei.  
 
 
 
  
 
  
 
  
 
 
 
 
 
 
 
 
(4) Unbound except as indicated in the 
horizontal section.  
 
                                                      
 7 The same as Footnote 5.   
 TN/S/O/TPKM/Rev.1
Page 23Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
Resale-Based Services8 
(a) Voice telephone service (7521)  
(1) None.   
(2) None. (3) None.   
(4) Unbound except as indicated in the 
horizontal section 
  
(1) None 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 
(b) Packet-switched data 
transmission services (7523**) 
(c) Circuit-switched data 
transmission services (7523**)  
(d) Telex services (7523**) 
(e) Telegraph services  (7522) (f) Facsimile services (7521**, 
7529**) 
(g) Private leased circuit services 
(7522**, 7523**) 
 (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section. 
  (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section. 
   
 
(o) Others: 
 Cellular mobile phone services 
(75213*), 
 Radio paging services 
(75291*),  
 Trunked radio services 
(7523**, 75213*),  
 Mobile data services (7523**) 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
                                                      
 8 According to the Telecommunication Act of Ch inese Taipei, this sector's services are provided by Type II telecommunications en terprises.  
A Type II tele communications enterprise refers to  an enterprise other than a Type I telecommunications enterprise.   
 TN/S/O/TPKM/Rev.1 
Page 24 Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
(B) Value Added Telecommunication Services 9 
(h) Electronic mail  (7523**) 
(i) Voice mail  (7523**) 
(j) On-line information and data 
base retrieval (7523**) 
(k) Electronic data interchange 
(7523**) 
(l) Enhanced/value-added 
facsimile services, incl. store 
and forward, store and retrieve (7523**) 
(m) Code and protocol conversion  
(CPC n.a.) 
(n)  On-line information and/or data 
processing (843**)  
(o)  Others 
- Remote transactions 
- Electronic Bulletin Board - Word Processing and Editing 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section. (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 
D.  Audiovisual Services  (a) Video Tape / Motion Picture 
Production and Distribution 
Services (9611)  
 (1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section. (1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
(b) Motion Picture Projection 
Services (96121)  (9612)  (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.   
                                                      
 9 According to the Telecommunication Act of Chinese Taipei, this sector's services are provided by Type II telecommunications en terprises.  A Type II tele communications enterprise 
refers to an enterprise other than a Type I telecommunications enterprise.    
 TN/S/O/TPKM/Rev.1
Page 25Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
(c) Radio and Television  Services 
(96131, 96132) 
  
 
  
 
  
 
  
 
  
 
 
 
  
 
  
 
  
 
(d) Sound Recording Services  
 
  (1) None, except that: 
- Wireless Radio and Television : 70% of the 
wireless radio and television programs are required to be domestically produced. 
- Cable Television: 20 % of cable television 
programs are required to be domestically produced.  The above-mentioned percentages 
shall be calculated on the basis of the total 
number of hours of program transmission on the activated channels of a system operator. 
(2) None. 
(3) None, except that: - Wireless Radio and Television:  70% of the 
wireless radio and television programs are 
required to be domestically produced. 
- Cable Television: 20 % of cable television 
programs are required to be domestically 
produced.  The above mentioned percentages 
shall be calculated on the basis of the total 
number of hours of program transmission on the activated channels of a system operator. 
(4) Unbound except as indicated in the 
horizontal section. 
 
 
  
(1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
 (1) None.  
 
  
 
  
 
 
 
(2) None.  (3) None. 
 
  
 
  
 
  
(4) Unbound except as indicated in the 
horizontal section.  In addition, a transferee in the stock transaction of radio 
and television business is required to be a 
national residing in Chinese Taipei. 
 
(1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.   
 TN/S/O/TPKM/Rev.1 
Page 26 Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
3. CONSTRUCTION AND RELATED ENGINEERING SERVICES 
 Construction and Related 
Engineering Services 
 (511-518) 
 (including dredging) (1) Unbound*. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 (1) Unbound*. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 
4. DISTRIBUTION SERVICES 
A. Commission Agents' Services 
(621) 
  
 
 B. Wholesale Trade Services 
(excluding firearms and 
military equipment) (622) 
 
 
 C. Retailing Services (631, 632, 
6111, 6113, 6121) (excluding 
firearms and military equipment)  
 
 D. Franchising (8929) (1) None. 
(2) None. 
(3) None. (4)
 Unbound except as indicated in the 
horizontal section .  
 
(1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
 
(1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section.  
 (1) None. (2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 
  
   
 TN/S/O/TPKM/Rev.1
Page 27Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
5. EDUCATION SERVICES 
 Student Placement Services for 
Overseas Studies10 8 related to 
education services as described 
in CPC 9222,9223, 9224, 923,924, and 929 (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.   
 Education Services (9222, 
9223, 9224, 923, 924, 929) (1) None. 
(2) None. (3) None, except that:  
 (a) The principal / president and chairman of 
the board should be national of Chinese Taipei. 
 (b) The number of foreigners as director 
may not exceed one third of the board and may not exceed five directors. 
(4) Unbound except as indicated in the 
horizontal section.  
 (1) None. 
(2) None. (3) None.  
 
  
 
  
(4) Unbound except as indicated in the 
horizontal section.  
6. ENVIRONMENTAL SERVICES  (Note: The classification and Chinese Taip ei’s specific commitment under this sect or may be modified subject to further 
discussions and consensus among Members on classification)  
A. Water for Human Use & 
Wastewater Management   
 
(a) Sewage Services(9401) (1) Unbound*. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section. (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
  
 
B. Solid/Hazardous Waste 
Management  
(a) Refuse Disposal Services 
(9402) 
(b) Sanitation and Similar Services 
(9403) 
 (1) Unbound*. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 (1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 
                                                      
 10 8 Excluding acting as an agent for collec ting tuition fees and for holding classes   
 TN/S/O/TPKM/Rev.1 
Page 28 Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
C. Others  Protection of Ambient 
Air and Climate  (9404) 
 
 (1) Unbound*. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section. 
 (1) None.  
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
D. Remediation and Clean up of 
Soil and water 
- Consulting Services 
Incidental to Remediation 
and Clean up of Soil and 
water  (9406**) 
 (1) None . 
(2) None . 
(3) None . 
(4) Unbound except as indicated in the 
horizontal section. 
 (1) None . 
(2) None . 
(3) None . 
(4) Unbound except as indicated in the 
horizontal section. 
  
E. Noise & Vibration abatement  
(9405) 
 (1) Unbound*. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
F . Protection of Biodiversity and 
Landscape 
 
- Consulting Services Incidental 
to Nature and Landscape 
Protection (9406**) 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the horizontal 
section. (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
G. Other Environmental & 
Ancillary Services  (9409)  (1) Unbound* 
(2) None (3) None 
(4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.    
 TN/S/O/TPKM/Rev.1
Page 29Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
7.  FINANCIAL SERVICES 
All sectors listed in financial 
services 
   Applications for new products 
will be reviewed and 
responded to within three 
months of receipt of the completed documentation; 
and applications for products 
that have already been 
approved for other financial 
institutions will be reviewed and responded to within 15 
days of receipt of completed 
documentation. It is the ongoing intention of Chinese 
Taipei to further expedite and 
streamline the general approval procedures for new 
and existing products.  
 TN/S/O/TPKM/Rev.1 
Page 30 Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
A. Insurance and Insurance 
Related Services 
 a) Direct Insurance: 
 
 i. Life, accident and health 
insurance (excluding 
compulsory social security 
services and pension insurance currently reserved to the 
government under Chinese 
Taipei law) 
 
  
  
 
 ii. Non-life Insurance   
 
 (1) Unbound, except: 
 (a) maritime shipping and commercial 
aviation, with such insurance to cover any or all of the following: the goods being 
transported, the vehicle transporting the goods 
and any liability arising therefrom;  
 (b) goods in international transit. 
(2) Unbound, except for individual life insurance. 
In addition, the solicitation and marketing 
activities in the territory of Chinese Taipei by 
non-resident financial service suppliers are 
not allowed. 
(3) Commercial presence should be limited to the 
form of branch, subsidiary, joint venture, or 
representative office; when the presence of a 
foreign mutual insurance company takes the 
form of a branch, the parent company of such branch must have net worth of at least NT$2 
billion.  
(4) Unbound except as indicated in the horizontal 
section. 
  
 
 (1) None.   
 
  
 
  
(2) Unbound. 
  
 
 (3) None.  
 
 
 
  
 
(4) Unbound except as indicated in the 
horizontal section.  
 
 1. All rate formulas, 
policy clauses, insurance 
application forms and other relevant materials prescribed 
by the Ministry of Finance 
(MOF) and amendments to such items may be filed with 
MOF for recordation prior to 
their use and may be used thereafter unless MOF 
disapproves within 15 days 
after receipt in the case of products that have already 
been approved for other 
financial institutions; and 
within 90 days after receipt in 
the case of new products.  
2. The official version 
of insurance policies may be issued in English language, 
but a translation of the policy 
into the Chinese language  must be attached. 
 
(b) Reinsurance and Retrocession 
Service (1) None. 
(2) None.   (3) None.  
(4) Unbound except as indicated in the horizontal 
section. 
 (1) None.   
(2) None.  (3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
    
 TN/S/O/TPKM/Rev.1
Page 31Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
c) Insurance Intermediation 
(including agent, broker, 
adjuster and insurance solicitor services) (1) Unbound, except insurance broker services 
for: 
 (a) maritime shipping and commercial 
aviation, with such insurance to cover any or 
all of the following: the goods being 
transported, the vehicle transporting the goods and any liability arising therefrom; (1) Unbound. 
  
 
  (b) goods in international transit 
(2) Unbound 
(3) Except marine adjusters, all foreign agents, 
brokers, and adjusters who have set up branch offices in Chinese Taipei  must employ at least 
one individual who has secured a Chinese 
Taipei's agent, broker , or adjuster licence. 
(4) Unbound except as indicated in the horizontal 
section. In addition, one who has obtained an 
agent, broker, and ad juster qualification 
certificate may not practice business in the 
name of individual. 
  
(2) Unbound. 
(3) None. 
  
 
 (4) Unbound except as indicated in the 
 horizontal section.  
d) Insurance Auxiliary Services 
(including claim settlement, actuarial services and 
consultancy services) (1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the horizontal 
section. 
 (1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
  
 TN/S/O/TPKM/Rev.1 
Page 32 Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
B. Banking and Other Financial 
Services  
 (excluding insurance, securities 
and futures) 
 
 All services listed in this sub-
sector (1) Unbound. 
(2) None, except:1- that solicitation and 
marketing activities in the territory of Chinese Taipei by non-resident financial services 
providers is prohibited ; 2-financial services 
consumed abroad have to be permitted in the jurisdiction where they are consumed. 
(3) None, except that 
 (a) Provision of banking services, listed in 
this sub-sector, through the commercial 
presence in Chinese Taipei shall be limited to the establishment of the following 
institutions: commercial banks, branches of 
foreign banks, offshore banking branches of banks, foreign exchange brokerage firms, 
credit card institutions and bills finance 
companies. 
 (b) The following financial institutions 
incorporated in Chinese Taipei shall be 
Companies Limited by Shares: banks, bills finance companies and foreign exchange 
brokerage firms. 
 (c) Commercial Banks:   any single person shall not hold shares in a 
bank in excess of 5%  15% of the total issued 
shares of the bank, nor shall persons related to the shareholder hold shares in excess of 
15%25%  in the aggregate, unless the 
approval of the MOF has been obtained. 
 
 (d) Branches of Foreign Banks:  A foreign bank may apply to establish its first 
branch in Chinese Taipei when it meets the 
prior-business-activity test, or rank among the 
top five hundred banks in the world by assets or capital. The prior-business-activity test 
requires that a foreign bank should have a 
total business volume of at least US$1  (1) Unbound. 
(2) None. 
  
 
  
(3) None. 
  
 
  
 
  
 
 
 
  
 
  
 
  
 
 
 
  
 
  
 
  
 Chinese Taipei permits the 
opening, at customer request, 
of foreign currency deposit accounts abroad and the 
transfer of funds to these 
accounts pursuant to the prudential regulations of 
competent authorities of 
Chinese Taipei. Specifically, this means that 
Chinese Taipei residents are 
permitted to seek information from the local branch of 
foreign banks on opening 
accounts abroad.  The local branch of the foreign banks 
are allowed to provide 
information upon request, 
including application forms 
and to provide information on filling out such forms.   
The application forms have to 
be sent directly by the customer to the parent bank 
outside Chinese Taipei for 
processing and approval.  The foreign bank is not permitted 
to solicit such business 
through any channels, including advertising 
promotion or the posting of 
information in Chinese Taipei. 
However, a foreign bank 
branch may provide 
customers with head office 
deposit account opening 
information or account 
opening information of 
other branches appointed    
 TN/S/O/TPKM/Rev.1
Page 33Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
  billion with the banks and major enterprises 
of Chinese Taipei in the previous three 
calendar years, of which there shall have been a total amount of not less than US$180 
million granted as medium- or long-term 
credits. 
 (e) Offshore Banking Branches of Banks: 
 i. An offshore banking branch may not 
conduct transaction or exchange business between foreign currencies and New Taiwan 
dollars, and also may not engage in direct 
investment in company stocks or real estate. 
 ii. Customers of offshore banking branches 
are limited to non- residents and foreign 
exchange banks.  
by the head office (if the 
head office do es not offer 
deposit accounts) or account 
opening information of the 
branch located in another 
country that is appointed by 
the head office and 
approved by the FSC  (if 
neither  the head office  nor 
the branches in the home 
country offer deposit 
accounts) upon requests by 
the customers.  
  (f) Trust Investment Companies:   
 New entry is prohibited. 
 (g) Foreign exchange brokerage firms: 
Investment in a foreign exchange brokerage firm is subject to the following restrictions: 
 i. investment by each domestic or foreign 
financial institution is limited to 10% of the ownership share. 
 ii. investment by each domestic or foreign 
party other than  financial institutions is limited to 20% of the ownership share. 
 The investment by money brokerage firms is 
exempt from the above-mentioned 
restrictions. 
(4) Unbound except as indicated in the horizontal 
section. 
  
 
 
  
 
  
 
  
 
 
 
(4) Unbound except as indicated in the 
horizontal section.   
 TN/S/O/TPKM/Rev.1 
Page 34 Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
a) Acceptance of deposits and 
other repayable funds (3) Acceptance of foreign exchange checking 
account deposits and issuance of foreign 
exchange negotiable certificates of time deposit are not allowed. 
 Offshore banking branches accepting foreign 
exchange deposits may not: 
 (a) accept foreign curr ency cash deposits; 
 (b) permit the withdrawal of foreign 
exchange deposits in New Taiwan dollars. (3)  None.  
 
b) Lending of all types (3)  
 (a) Foreign banks are subject to per client 
foreign currency credit extension limit of 25% 
of the net worth of their head office; and per client New Taiwan dollar credit extension 
limit of 10% of the total balance of New 
Taiwan dollars credit extension or one billion New Taiwan dollars, whichever is higher. 
 (b) Foreign currency financing is only available when there are underlying transactions.  
 (c) The borrowers of foreign currency loans 
are limited to domestic enterprises and 
individuals.  Foreign currency loans, except 
for post -export loans, are not allowed to be 
converted into New Taiwan dollars. (3) None.  
 
c) Financial leasing (3) None. (3) None.  
d) Payment and money 
transmission services (3) None. (3) None.  
e) Guarantees and commitments (3) Foreign banks are subject to per client foreign 
currency credit extension limit of 25% of the 
net worth of their head office; and per client New Taiwan dollar credit extension limit of 
10% of the total balance of New Taiwan 
dollars credit extension or one billion New Taiwan dollars, whichever is higher. 
 Guarantees of foreign currency guarantee 
business are limited to domestic enterprises and individuals. (3) None. 
 
  
 
  
  
   
 TN/S/O/TPKM/Rev.1
Page 35Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
f) Trading for own account or for 
account of customers in the 
following instruments: 
 - Money market instruments 
 - Foreign exchange 
 - Bullion  - Derivative products not 
traded on the exchange and 
exempted from the Futures Trading Law by the Ministry of 
Finance or the Central Bank,  
such as currency  options, interest rate options, FX swaps, 
cross currency swaps, interest 
rate swaps, forward rate agreements and margin trading  (3) Forward exchange business is available when 
there are underlying transactions. 
 Branches of banks are not allowed to trade for 
own account in corporate stocks. 
 
 (3) None.  
g) Participation in the issue of 
short-term bills (3) None. 
 (3) None.  
 
h) Money broking (3) Foreign exchange brokerage firms are not 
allowed to engage in broking business of New 
Taiwan dollar money market. (3) None.  
 
i) Trust service (3) Banks are not allowed to receive trust fund of 
which the principal or interest is guaranteed (3) None.   
 TN/S/O/TPKM/Rev.1 
Page 36 Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
k)  Provision and transfer of 
financial information, and 
financial data processing and related software by suppliers of 
other financial services 
 (3) None. (3) None.  
C. Securities and Futures 
 
f) Trading for own account or for 
account of customers, whether on an exchange, in an over-the-
counter market or  otherwise, in 
the following instruments: 
 
- derivative products subject to 
the Futures Trading Law,  including, but not limited to, 
futures and options11 9 
  
- transferable securities  
 
 
  
 
  
(1) Unbound. 
(2) None. (3) None. 
(4) Unbound except as indicated in the horizontal 
section. 
 
(1) Unbound. 
(2) None. (3) None. 
(4) Unbound except as indicated in the horizontal 
section. 
  
 
 
  
 
  
(1) Unbound. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
 
(1) Unbound. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 
g) Participation in issues of all 
kinds of securities (excluding 
short-term bills), including 
underwriting and placement as agent (whether publicly or 
privately) and provision of 
services related to such issues (1) Unbound. 
(2) None. 
(3) Securities business only includes brokerage, 
underwriting, and dealership. 
(4) Unbound except as indicated in the horizontal 
section.  
 (1) Unbound. 
(2) None. 
(3) None.  
 (4) Unbound except as indicated in the 
horizontal section. 
  
 
                                                      
 11 9 Note for transparency: All the derivative products are subject to  the Futures Trading Law except otherwise exempted by the rele vant competent authorities,  i.e. the Ministry of 
Finance and the Central Bank, as provided for in the said Law.   
 TN/S/O/TPKM/Rev.1
Page 37Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
i) Asset management, such as 
cash or portfolio management, 
all forms of collective investment management, 
pension fund management, 
custodial, depository and trust services (1) Unbound. 
(2) None. 
(3) Securities investment trust enterprises:  (a) Equity interest in a company held by a 
single share holder and its related parties is 
subject to a ceiling limitation of 25% except for those who meet the qu alifications as stated 
in (b)i. ii. and iii.. 
 
 (b) At least 20% of the equity holding should 
come from promoters wh o meet the following 
qualifications : 
 i. fund management institutions:  at least 
NTD 65 billion of mutual fund, unit trust, or investment trust under management (assets 
managed by their 50%, or more than 50%, 
holding subsidiaries included  the fund 
manager and its affiliates in which it holds 
50% or more of the share ) 
 ii. banks: ranked among top 1000 of world 
banks in terms of assets or net worth 
 iii. insurance companies : holding at least 
NTD 8 billion securities assets 
 Securities depository enterprise: Only one 
securities depository can be established for 
one stock market (exchange).12 10 
(4) Unbound except as indicated in the horizontal 
sections. 
 (1) Unbound. 
(2) None. 
(3) None.  
 
  
 
  
 
  
 
  
 
 
 
  
 
  
 
 (4) Unbound except as indicated in the 
horizontal section.  
 
                                                      
 12 10 Banks permitted by the Bureau of Monetary Affairs to engage in the custodial business are allowed to provide such service for c ollective investment funds.  
 TN/S/O/TPKM/Rev.1 
Page 38 Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
j) Settlement and clearing 
services for financial assets, 
including securities, derivative products, and other negotiable 
instruments (1) Unbound except that domestic securities 
issuers may make settlement and clearance 
through Euroclear, CEDEL or DTC (Depository Trust Company). 
(2) None.  
(3) None except that: (a)  Only securities exchanges and the securities 
depository enterprises entrusted by the 
securities exchanges can provide securities settlement and clearing services.  
(b)  Securities depository enterprises: Only one 
securities depository can be established in one exchange. 
(4) Unbound except as indicated in the horizontal 
section. 
 (1) Unbound. 
 
  
(2) None. 
(3) None.  
 
  
 
  
(4) Unbound except as indicated in the 
horizontal section.  
 
k) Provision and transfer of 
financial information, and 
financial data processing and related software by providers of 
other financial services (1) None. 
(2) None. 
(3) None.  (4) Unbound except as indicated in the horizontal 
section. 
 (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section.  
l) Services provided by the 
securities consulting enterprises 
in the following categories: a. accepting assignment of 
providing for researches, 
analyses and advices relating to 
securities investments; b. 
issuing publications relating to securities investments; 
 c. hosting seminars relating to 
securities investments; and d. providing other services 
relating to securities 
investments which have been approved by the SFC), 
intermediation and other 
auxiliary financial services (1) Unbound. 
(2) None. 
(3) None. (4) Unbound except as indicated in the horizontal 
section.
 (1) Unbound. (2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section.  
   
 TN/S/O/TPKM/Rev.1
Page 39Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
8. HEALTH RELATED AND SOCIAL SERVICES 
Human Health Services (931) 
 
 
  
 
 
 
  
 
 Other
 
- Leasing or rental services 
concerning medical devices 
without operator (1) None. 
(2) None. 
(3) A hospital should be established only by a 
non-profit institution13 11.  In addition: 
 (a) the number of foreigners as directors 
should not exceed one third of total directors; 
 (b) more than one third of total directors 
should be medical professionals. 
(4) Medical services should be provided by 
persons with medical licenses issued by 
Chinese Taipei. 
 (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. 
(3) None. 
  
 
 
 
(4) Medical services should be provided by 
persons with medical licenses issued by 
Chinese Taipei.  
 (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section.                               
9. TOURISM AND TRAVEL RELATED SERVICES 
A. Hotels and Restaurants 
(including catering)  
a) Hotel (limited to tourist hotel) 
(excluding food and beverage 
serving services) (64110**)  
 (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section. 
  
 (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section.  
 
b) Hotels (limited to regular hotel) 
(64110**) 
 
  (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.   
 
                                                      
 13 11 Note for Transparency: Non-profit institutions are permitted to purchase and consume services from for-profit entities.  
 TN/S/O/TPKM/Rev.1 
Page 40 Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
c) Food Serving Services (642) 
(including related beverage 
serving services) (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section.  
B. Travel Agencies and Tour 
Operators Services (7471) (1) None. 
(2) None. (3) None 
(4) Unbound except as indicated in the 
horizontal section.  
 (1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 
C. Tourist Guides Services (7472) (1) Unbound. 
(2) None. 
(3) Unbound except such services can only be 
provided by a travel agency or a tour operator. 
(4) Unbound except as indicated in the 
horizontal section.  
 (1) Unbound. 
(2) None. 
(3) None. 
  
(4) Unbound except as indicated in the 
horizontal section. In addition, a foreigner 
can apply for the travel-guide examination 
only if he has obtained the alien resident 
certificate and has resided in Chinese 
Taipei for more than six months. 
  
   
 TN/S/O/TPKM/Rev.1
Page 41Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
10. RECREATIONAL, CULTURAL AND SPORTING SERVICES (OTHER THAN AUDIOVISUAL SERVICES) 
B. News Agency Services (962) (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section. In addition, residence 
in Chinese Taipei is required for a 
publisher and an editor. 
  
 
D. Sporting and Other 
Recreational Services (limited 
to 96411, 96412m 96419) (1) None 
(2) None 
(3) None (4) Unbound except as indicated in the 
horizontal section. 
 (1) None 
(2) None 
(3) None (4) Unbound except as indicated in the 
horizontal section.   
 TN/S/O/TPKM/Rev.1 
Page 42 Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
11. TRANSPORT SERVICES 
A. Maritime Transport  Services 
－ International Transport 
(freight and passengers) 
(CPC7211 and 7212 less 
cabotage transport)  
 
 
 
(1) (a) Liner Shipping ：None 
 (b) Tramp, and other international 
shipping, including passenger 
transportation: None 
(2) None 
(3) (a) Establishment of registered company 
for the purpose of operating a fleet under 
the nation flag of Chinese Taipei: 
Unbound 
 (b) Other forms of commercial presence 
for the supply of international maritime 
transport service: None 
(4) (a) Ships’ crew: Unbound  
 (b) Key personnel employed in relation to 
a commercial presence as defined under 
mode 3b) above: None, except as indicated 
in horizontal section. 
  
 
 
 (1) (a) None 
 (b) None 
 
 
(2) None 
(3) (a) Unbound 
 (b) None 
 
 
 
  
 
(4) (a) None 
 (b) None The following services at the 
port are made available to 
international maritime 
transport suppliers on 
reasonable and non- 
discriminatory terms and 
conditions ： 
1. Pilotage 
2. Towing and tug assistance 
3. Provisioning, fuelling, and 
watering 
4. Garbage collecting and 
ballast 
waste disposal 
5. Port Captain’s service 
6. Navigation aids 
7. Shore-based operational 
services essential to ship 
operations, including 
communication, water, and 
electrical supplies 
8. Emergency repair 
facilities 
9. Anchorage, berth and 
berthing services 
 
- International rental of vessel 
with crew (less cabotage and 
offshore) (1) None 
(2) None 
(3) None  
(4) Unbound expect as indicated in horizontal 
section 
 (1) None 
(2) None 
(3) None 
(4) Unbound expect as indicated in 
horizontal section    
 TN/S/O/TPKM/Rev.1
Page 43Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
Maritime Auxiliary Services  
- (Maritime) Freight 
Forwarding services  (as 
defined in the Annex on 
Maritime Transport Services)   (1) None 
(2) None 
(3) None 
(4) Unbound expect as indicated in horizontal 
section 
 (1) None 
(2) None 
(3) None 
(4) Unbound expect as indicated in 
horizontal section  
- Maritime Agency Services (as 
defined in the Annex on 
Maritime Transport Services)  (1) None 
(2) None 
(3) None 
(4) Unbound expect as indicated in horizontal 
section (1) None 
(2) None 
(3) None 
(4) Unbound expect as indicated in 
horizontal section 
  
- Container Station and Depot 
Services (as defined in the 
Annex on Maritime Transport 
Services)  (1) Unbound* 
(2) None 
(3) None 
(4) Unbound expect as indicated in horizontal 
section (1) Unbound* 
(2) None 
(3) None 
(4) Unbound expect as indicated in 
horizontal section 
  
- Customs Clearance Services 
(as defined in the Annex on 
Maritime Transport Services) (1) Unbound*. 
(2) None. 
(3) None. 
(4)  Unbound except as indicated in horizontal 
section. 
 (1)  Unbound*. 
(2)  None. 
(3)  None. 
(4) Unbound except as indicated in 
horizontal section    
 TN/S/O/TPKM/Rev.1 
Page 44 Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
- Pre-shipment inspection (1) None  
(2) None 
(3) None 
(4) Unbound expect as indicated in horizontal 
section (1) None 
(2) None 
(3) None 
(4) Unbound expect as indicated in 
horizontal section 
  
C. Air Transport Services14 12 
 a) Maintenance and repair of 
aircraft  
 (1) Unbound*.  
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section. 
  
 
(1) Unbound*.  
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section.
  
 
b) Selling and marketing of air 
transport services (1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 
c) Computer reserva tion system (1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 
E. Rail Transport Services    
a) Passenger Transportation 
(7111) (1) Unbound*. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
 (1) Unbound*. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 
                                                      
 14 12 As defined in the Annex on Air Transport Services.   
 TN/S/O/TPKM/Rev.1
Page 45Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
b) Freight Transportation (7112)  (1) Unbound*. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section. 
 (1) Unbound*. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section.  
d) Maintenance and Repair of Rail 
Transport Equipment (8868**) 
 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 
F. Road Transport Services  
a) Passenger transportation 
(limited to car rental services)  
 
(1) Unbound*. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
  
 
(1) Unbound*. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 
b) Freight Transport Services 
(limited to ordinary trucking services and container trucking 
services), excluding regular 
route trucking services as currently defined in the 
Highway Law 
 (1) Unbound*. 
(2)
 None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section. (1) Unbound*. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 
d) Maintenance and Repair of 
Road Transport Equipment (6112, 8867) (1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
 (1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
  
 TN/S/O/TPKM/Rev.1 
Page 46 Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
Sector or sub-sector Limitations on  market access Limitations on nation al treatment Additional commitments 
H. Services Auxiliary to All 
Modes of Transport 
 a) Cargo Handling Services 
(excluding ramping services 
provided in airports) (741**)  
 
 (1) Unbound*. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
  
 
 (1) Unbound*. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
b) Storage and Warehousing 
services (742) (1) Unbound*. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section. 
 (1) Unbound*. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section.  
 
c) Freight Transport Agency 
Services (7480)  (1)  None. 
(2)  None. 
(3)  None. 
(4) Unbound except as indicated in the 
horizontal section.  
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 
d) Other Supporting and Auxiliary 
Transport Services (excluding local pick-up and delivery) 
(7490**) (1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 (1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section.   
 
 
   
 TN/S/O/TPKM/Rev.1
Page 47MFN EXEMPTIONS LIST OF 
THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU 
 
Sector or sub-sector Description of measure indicating its 
inconsistency with Article II Countries to which the 
measure applies Intended  
duration Conditions creating the need for 
the exemption 
ALL SECTORS Acquiring the Rights and Interests in Lands  
 Non-Chinese Taipei natural and juridical persons 
are permitted to lease or purchase land for 
offices, residences, shops and factories, churches, 
schools of the expatriates, chancellery, facilities 
of non-profit organisations and graveyard on a reciprocal basis.  
 All countries.  
 Indefinite.  
 Reciprocity. 
Supporting and Auxiliary Air Transport Services 
 
- ramping services 
provided in airports (741**) 
 
 
- other supporting 
services for air transport (7469**)  
 
 
Foreign air carriers granted under bilateral air services agreement may self-handle their own 
cargo-handling services. 
 
Foreign air carriers granted under bilateral air 
services agreement may self- handle their aircraft cleaning, disinfecting and towing services. 
  
 
 
All countries.  
 
 
All countries.  
 
 
Indefinite.  
 
 
Indefinite.  
 
 
 Bilateral air services agreement. 
 
Bilateral air services agreement. 
 TN/S/O/TPKM/Rev.1 
Page 48 
 
 
 Annex to the Schedule  
Understanding on the scope of coverage of CPC 84 - Computer and Related Services  
 
CPC 84 covers the basic functions used to provide all computer and related services: 
computer programs defined as the sets of instructions required to make computers 
work and communicate (including their development and implementation), data 
processing and storage, and related services, such as consultancy and training services 
for staff of clients.  Technological developm ents have led to the increased offering of 
these services as a bundle or package of relate d services that can include some or all of 
these basic functions. For example, services such as web or domain hosting, data mining 
services and grid computing each consist of  a combination of basic computer services 
functions. 
Computer and related services, regardless of whether they are delivered via a network, 
including the Internet, include all services that provide:  
 
• consulting, strategy, analysis, plannin g, specification, design, development, 
installation, implementation, integratio n, testing, debugging, updating, support, 
technical assistance, or management of or  for computers or computer systems; or 
 
• computer programs defined as the sets of instructions required to make 
computers work and communicate (in a nd of themselves), plus consulting, 
strategy, analysis, planning, specification , design, development, installation, 
implementation, integration, test ing, debugging, updating, adaptation, 
maintenance, support, technical assist ance, management or use of or for 
computer programs; or 
 
• data processing, data storage, data hosting or database services; or 
 
• maintenance and repair services for offi ce machinery and equipment, including 
computers; or, 
 
• training services for staff of clients, related to computer programs, computers or 
computer systems, and not elsewhere classified.   
 
Computer and related services enable the provisi on of other services (e.g., banking) by both 
electronic and other means.  However, there is an important distinction between the enabling 
service (e.g., web-hosting or application hosting)  and the content or core service that is being 
delivered electronically (e.g., banking). In such cases, the content or core service is not covered 
by CPC 84.  TN/S/O/TPKM/Rev.1 
 Page 49 
 
 
 Annex on Maritime Transport Services 
Definitions 
 
" (Maritime) Freight forwarding services" means (the activity consisting of organizing and 
monitoring shipment operations on behalf of sh ippers, through the acquisition of transport and 
related services, preparation of documentation and provision of business information). 
 
" Container Station and Depot Services " means ac tivities consisting in storing containers, 
whether in port areas or inland, with a view to  their stuffing / stripping, repairing and making 
them available for shipments.  
 
"Maritime agency services"  means activities consisting in representing, within a given 
geographic area, as an agent the business interests  of one or more shipping lines or shipping 
companies, for the following purposes: 
- marketing and sales of maritime transport and related services, from quotation to invoicing, 
and issuance of bills of lading on behalf of th e companies, acquisition and resale of the necessary 
related services, preparation of documentation, and provision of business information; 
- acting on behalf of the companies organizing the call of the ship or taking over cargoes 
when required.  
 
"Customs Clearance Services" means activities cons isting in carrying out on behalf of another 
party customs formalities concerning import, expo rt, or through transport of cargoes, whether 
this services is the main activity of the servi ce provider or a usual complement of its main 
activity. 
 
"Maritime cargo handling services” means acti vities exercised by stevedore companies, 
including terminal operators, but not including  the direct activities of dockers, when this 
workforce is organized independently of the steved oring or terminal operator companies.  The 
activities covered include the organization and supervision of: 
- the loading/discharging of cargo to / from a ship; 
- the lashing/unlashing of cargo; 
- the reception / delivery and safekeeping of cargoes before shipment or after discharge. TN/S/O/TPKM/Rev.1 
Page 50  
 
 ANNEX
 
REFERENCE PAPER  
 
Scope  
 
 The following are definitions and principles on the regulatory framework for the basic 
telecommunications services.  Definitions
 
 
Users  mean service consumers and service suppliers. 
 Essential facilities
 mean facilities of a public telecommunications transport network or service that 
 (a) are exclusively or predominantly provided by a single or limited number of suppliers; and 
 
(b) cannot feasibly be economically or technically substituted in order to provide a service.  A major supplier
 is a supplier which has the ability to mate rially affect the terms of participation 
(having regard to price and supply) in the releva nt market for basic telecommunications services as a 
result of: 
 
(a) control over essential facilities; or  (b) use of its position in the market.  
1. Competitive safeguards
 
 1.1 Prevention of anti-competitive practices in telecommunications
 
  Appropriate measures shall be maintained for the purpose of preventing suppliers who, alone 
or together, are a major supplier from engaging  in or continuing anti-competitive practices. 
 
1.2 Safeguards
 
  The anti-competitive practices referred to above shall include in particular:  
 (a) engaging in anti-competitive cross-subsidization; 
  (b) using information obtained from comp etitors with anti-competitive results; and 
 (c) not making available to other services suppliers on a timely basis technical information about essential facilities and comme rcially relevant information which are 
necessary for them to provide services. 
 2. Interconnection
 
 2.1 This section applies to linking with supplie rs providing public telecommunications transport 
networks or services in order to allow the users of  one supplier to communicate with users of another 
supplier and to access services provided by anot her supplier, where specific commitments are 
undertaken.    TN/S/O/TPKM/Rev.1 
 Page 51 
 
 
 2.2 Interconnection to be ensured  
  Interconnection with a major supplier will be en sured at any technically feasible point in the 
network.  Such interconnection is provided.  
(a) under non-discriminatory terms, conditions (i ncluding technical standards and specifications) 
and rates and of a quality no less favorable than th at provided for its own like services or for like 
services of non-affiliated service suppliers or for its subsidiaries or other affiliates; 
 (b) in a timely fashion, on terms, conditions (i ncluding technical standards and specifications) 
and cost-oriented rates that are transparent, reaso nable, having regard to economic feasibility, and 
sufficiently unbundled so that the supplier need not pay for network components or facilities that it 
does not require for the service to be provided; and  (c) upon request, at points in addition to the networ k termination points offered to the majority of 
users, subject to charges that reflect the cost of construction of necessary additional facilities. 
 2.3 Public availability of the pro cedures for interconnection negotiations
 
  The procedures applicable for interconnecti on to a major supplier will be made publicly 
available. 
 
2.4 Transparency of interconnection arrangements
 
  It is ensured that a major supplier will make  publicly available either its interconnection 
agreements or a reference interconnection offer. 
 
2.5 Interconnection: dispute settlement
 
  A service supplier requesting interconnection with  a major supplier will have recourse, either; 
  (a) at any time or 
 
 (b) after a reasonable period of time which has been made publicly known  to an independent domestic body, which may be a regulatory body as referred to in paragraph 5 
below, to resolve disputes regarding appropriate te rms, conditions and rates for interconnection within 
a reasonable period of time, to the extent th at these have not been established previously. 
 3. Universal service
 
  Any Member has the right to define the ki nd of universal service obligation it wishes to 
maintain.  Such obligations will not be regarded as anti-competitively  per se, provided they are 
administered in a transparent, non-discriminator y and competitively neutral manner and are not more 
burdensome than necessary for the kind of universal service defined by the Member.  4. Public availability of licensing criteria
 
 
 Where a license is required, the following will be made publicly available: 
 
(a) all the licensing criteria and the period of  time normally required to reach a decision 
concerning an application for a license and 
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  (b) the terms and conditio ns of individual licenses. 
  The reasons for the denial of a license will be  made known to the applicant upon request. 
 5. Independent regulators
 
 
 The regulatory body is separate from, and not accountable to, any supplier of basic telecommunications services.  The decisions of and the procedures used by regulators shall be impartial with respect to all market participants.  
6. Allocation and use of scarce resources
 
  Any procedures for the allocation and use of s carce resources, including frequencies, numbers 
and rights of way, will be carried out in an obj ective, timely, transparent and non-discriminatory 
manner.  The current state of allocated frequency bands will be made publicly available, but detailed 
identification of frequencies allocated for specific government uses is not required. 
 
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