INDONESIA – SAFEGUARD ON CERTAIN IRON OR STEEL PRODUCTS NOTIFICATION OF AN OTHER APPEAL BY THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU UNDER ARTICLES 16.4 AND 17 OF THE UNDERSTANDING ON RULES AND PROCEDURES GOVERNING THE SETTLEMENT OF DISPUTES (DSU), AND UNDER RULE 23(1) OF THE WORKING PROCEDURES FOR APPELLATE REVIEW
Document: UNDER RULE 23(1) OF THE WORKING PROCEDURES FOR APPELLATE REVIEW
Date: 6 October 2017
Document codes: WT/DS490/6
Complainant: Taiwan
Respondent: Indonesia
Third parties: Australia, China, EU, India, Japan, Russia, Ukraine, Vietnam, U.S.
Dispute stage: Appellate Body
Agreements cited: Art. XIX:1  GATT 1994Art. 3.1, 2.1, 4.2(a), 4.2(c), 4.2(b)  SafeguardsArt. I:1  GATT 1994Art. 12.2  SafeguardsArt. XIX:2  GATT 1994Art. 12.3  Safeguards

INDONESIA – SAFEGUARD ON CERTAIN IRON OR STEEL PRODUCTS
NOTIFICATION OF AN OTHER APPEAL BY THE SEPARATE CUSTOMS TERRITORY OF TAIWAN,
PENGHU, KINMEN AND MATSU UNDER ARTICLES 16.4 AND 17 OF THE UNDERSTANDING
ON RULES AND PROCEDURES GOVERNING THE SETTLEMENT OF DISPUTES (DSU), AND
UNDER RULE 23(1) OF THE WORKING PROCEDURES FOR APPELLATE REVIEW
The following communication, dated 3 October 2017 , from the Separate Customs Territory of
Taiwan, Penghu, Kinmen and Matsu, is being circulated to Members.

Pursuant to Articles 16.4 and 17 of the DSU, the Separate Customs Territory of Taiwan, Penghu,
Kinmen and Matsu hereby notifies to the Dispute Settlement Body its decision to appeal to the
Appellate Body certain issues of law covered in the Panel Report and certain legal interpretations
developed by the Panel in the dispute Indonesia – Safeguard on Certain Iron or Steel Products
(WT/DS490; WT/DS496). Pursuant to Rule 23(1) of the Working Procedures for Appellate Review,
the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu simultaneously files this
Notice of Other Appeal, the Other Appellant Submission and the executive summary thereof with
the Appellate Body Secretariat.
For the reasons to be further elaborated in its submissions to the Appellate Body, the
Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu appeals, and requests that the
Appellate Body reverse the findings and conclusions of the Panel, with respect to the followin g
errors contained in the Panel Report:1
The Panel erred in the interpretation and application of Article 1 of the Agreement on Safeguards,
Article XIX:1(a) of GATT 1994 and other relevant provisions when finding that the specific duty
imposed by Indonesia is not a safeguard measure. As a result, the Separate Customs Territory of
Taiwan, Penghu, Kinmen and Matsu requests that the Appellate Body reverse the Panel's findings
in paragraphs 7.40-41 and 8.1(a) of its report, which are based on its legally erroneous reasoning
in paragraphs 7.10, 7.12-17 and 7.32.
Moreover, in the event that the Appellate Body finds that the specific duty imposed by Indonesia is
a safeguard measure within the meaning of Article 1 of the Agreement on Safeguards, and
reverses the Panel's relevant findings and conclusions, the Separate Customs Territory of Taiwan,
Penghu, Kinmen and Matsu requests that the Appellate Body complete the analysis of the Separate
Customs Territory of Taiwan, Penghu, Kinmen and Matsu 's claims under the Agree ment on
Safeguards and Articles XIX:1(a) and XIX:2 of GATT 1994.
Lastly, the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu submits that the
Appellate Body should leave the Panel's finding contained in paragraphs 7.42 -7.44 of the Panel
Report that Indonesia's specific duty is inconsistent with Indonesia's MFN -treatment obligation
under Article I:1 of the GATT 1994 undisturbed.
Appeal includes an indicative list of the paragraphs of the Panel Report containing the alleged errors, without
prejudice to the ability of the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu to refer to
other paragraphs of the Panel Report in the context of its other appeal.