Company: AGCC
Filing Date: 2025-08-19
Form Type: F-1/A
Source: 0001213900-25-078155
Chunk: 233

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-08-19
Form: F-1/A
Chunk 233
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SENTS, that each person whose signature appears below constitutes and appoints Tsai Yi Yang, his true and lawful attorney -in -factand agent, with full power of substitution and revocation, for him and in his name, place and stead, in any and all capacities (until revoked in writing), to sign any and all amendments (including post -effectiveamendments) to this registration statement and to file the same with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney -in -factand agent full power and authority to do and perform each and every act and thing requisite and necessary to be done as fully for all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorney -in -factand agent, or her substitute, may lawfully do or cause to be done by virtue hereof. This power -of -attorneydoes not revoke any earlier powers -of -attorney. Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the date indicated.

| Agencia Comercial Spirits Ltd |     |                                |
| By:                           |     | /s/ Tsai Yi Yang               |
|                               |     | Name: Tsai Yi Yang             |
|                               |     | Title: Chief Executive Officer |

Pursuant to the requirements of the Securities Act of 1933, this registration statement on Form F -1has been signed by the following persons in the capacities and on the dates indicated.

| Signature               
 /s/ Tsai Yi Yang        |     | Title                                          
 Chief Executive Officer, Chairman of the Board |     | Date            
 August 19, 2025 |
|:------------------------|:----|:-----------------------------------------------|:----|:----------------|
| Name: Tsai Yi Yang      |     | Directors (principal executive officer)        |     |                 |
| /s/ Wong Man Ue, Nick   |     | Chief Financial Officer                        |     | August 19, 2025 |
| Name: Wong Man Ue, Nick |     | -principal financial and accounting officer    |     |                 |

II-5

SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE UNITED STATES Pursuant to the Securities Act of 1933, the undersigned, the duly authorized representative in the United States of Agencia Comercial Spirits Ltd, has signed this Registration