Company: AGCC
Filing Date: 2025-07-29
Form Type: F-1/A
Source: 0001213900-25-068743
Chunk: 109

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-07-29
Form: F-1/A
Chunk 109
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 the UK Food & Drink Federation, the import value of beverages & tobacco to Taiwan reached GBP336.6 million (US$423.95 million) in the end of Q3 2024.

| Name      |     | Type        |     | Description                                                                                        |
| Company A |     | Distributor |     | Resells foreign spirits including Gordon & MacPhail (UK), Benromach (UK) and Jack Daniel’s         |
| Company B |     | Distributor |     | Sunkist’s general distributor in Taiwan, also resells foreign alcoholic beverage brands            |
| Company C |     | Distributor |     | Resells foreign alcoholic beverages including Sir Edward’s (UK), Maison Castel and Yebisu          |
| Company D |     | Distributor |     | Resells foreign alcoholic beverages including Isle of Raasay (UK), Lauders (UK) and Ohshukubai     |
| Company E |     | Distributor |     | Resells a wide range of local and foreign brands of alcoholic beverages, including Scotch whiskies |

72

| Name      |     | Type                   |     | Description                                                                                        |
| Company F |     | Distributor            |     | Resells foreign alcoholic beverages including Hayman (UK), Admiral Rodney (UK) and Citadelle       |
| Company G |     | Distributor & retailer |     | Resells many foreign alcoholic beverage brands, mainly Scotch whiskies                             |
| Company H |     | Distributor            |     | Resells foreign alcoholic beverages, including Fuller’s (UK), A.D. Rattray (UK), and Anchor        |
| Company I |     | Distributor            |     | Resells a wide range of local and foreign brands of alcoholic beverages, including Scotch whiskies |
| Company J |     | Distributor & Exporter |     | Provides multiple spirits related services, has offices in Taiwan and UK                           |
| Company K |     | Distributor            |     | Resells foreign alcoholic beverages, including many Scotch whisky brands, i.e., Dalmore            |

____________ Source: Migo According to the data from the International Trade Administration, Ministry of Economic Affairs in 2024, Taiwan imported over US$570million worth of Scotch whisky. Taiwan’s whisky market has established itself as a significant buyer, particularly renowned for its appreciation of high -endsingle malts. Notably, Taiwan is the only market where the consumption of single malt Scotch whisky is nearly equal to that of blended whisky, with a product