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Notes and disclaimers:

1. This is an online version of the Consolidated Tariff Schedules (CTS) Database, which is based on standardized data and is not an exact reproduction of the member's Schedules of concessions. In addition, while the data are presented in the authentic language of the Schedule, the headers, description of the sections, and other standardized information are available in English only. 2. The CTS Database was established as a working tool only, without any implications regarding the legal status of the information contained therein. These data are without prejudice to the rights and obligations of WTO members. Goods Schedules hyperlink to be member-specific. 3. The legal instruments and other ongoing procedures that have not yet been certified can be found in the Goods Schedules e-library ( https://goods-schedules.wto.org/member/chinese-taipei )

Chinese Taipei

Schedule number
CLIII
Harmonized System version
HS 2012
WTO Membership since
01 January, 2002
This schedule is authentic in
English
Date of last schedule updated
27 September, 2019
Section Note Number Note
Part I Section IA
1
In this schedule the following symbols and abbreviations are used with the meanings respectively indicated below: NT: New Taiwan Dollars; KGM : Kilogramme; TNE: Metric Ton. Unless otherwise specified, bound rates and other duties and charges are expressed in ad valorem terms.
Part I Section IA
2
Implementation of concessions: For products with implementation periods exceeding 2002, the initial bound rates shall take effect immediately on the effective date of this schedule, followed by equal installments of reductions effective on 1 January of the respective calendar year to reach their final implementation year, unless otherwise noted in the "Remarks" column. Stagings before reaching the date specified in the Remarks column shall be subject to the following: (1) For products subject to accelerated staging as indicated by a date specified in the remarks column, the initial bound rate in the rate of duty column shall be implemented on the effective date of this schedule, except otherwise provided in para. (2). Staging shall be calculated based on that date and rate until the rate in the remarks column is reached. (2) For products subject to accelerated staging as indicated in the remarks column to reach a rate lower than the initial bound rate in 2002, the rate in the remarks column shall be implemented on the date of this schedule.
Part I Section IA
3
The term "Special Quality Beef", under heading Nos. 0201 and 0202 is indicated as follows: (A)-Beef quarters, wholesale cuts, boneless primal and subprimal cuts or portioned steaks from carcasses possessing the following characteristics: (1)-Minimum external white fat covering over the ribeye muscle at the 12th rib of 0.4 inch to 0.9 inch. (2)-Carcass weight of 600 to 850 pounds. (3)-Minimum ribeye area at 12th rib-9 square inches. (4)-Maximum age - 30 months. Carcass must have no visible ossification of cartilage buttons over tips of spinous processes associated with the first through eleventh thoracic vertebrae. (5)-Minimum intermuscular fat intermingled in lean in longissimus (ribeye) muscle at the 12th rib as shown by photographic standard (equivalent to modest or fat content of lean of 6.0 minimum, wet tissue basis, for longissimus.) (6)-Color: lean must be bright, cherry red color at time of cutting of carcass. (7)-Fresh chilled carcasses of cuts must be a temperature (internal of ribeye muscle) of less than 4 degrees C when packed for shipment. (B)-Carcasses or any cuts from cattle not over 30 months of age which have been fed for 100 days or more on a nutritionally balanced, high energy feed concentrate ration containing no less than 70 percent grain, and at least 20 pounds total feed per day. or (C)-Grading standards of beef confirmed as in compliance with the above mentioned specifications by the government of Chinese Taipei or its authorized agencies.
Part I Section IA
4
Preparations under Chapter 16 and Chapter 20 which contain rice not less than 30% shall be classified under H.S. 21069098.
Part I Section IB
AGRICULTURE: 1. The tariff quota access specified in Column 3 of the Schedule shall be implemented on the date of accession. Expansion of tariff quota access shall be implemented in equal installments on 1 January of each subsequent year over the period specified in Column 5 of the Schedule. The initial reduction in the in-quota tariff rate shall be implemented in one step on the date of accession, with any subsequent reduction implemented in equal annual installments over the period specified in Column 5 of the Schedule. 2. Rice Quota Administration: Chinese Taipei shall ensure that rice from central stocks shall no longer be prohibited from entering domestic marketing channels for industrial and/or food use. Imports of rice for re-export shall not count against imports under the tariff-rate quota. Chinese Taipei shall lift its ban on imported rice upon accession and establish a tariff-rate quota (TRQ). This TRQ shall be 144,720 metric tons calculated on a brown rice basis starting from the year 2003. Future quota growth shall be consistent with commitments undertaken by WTO Members in connection with negotiations conducted pursuant to the outcome of negotiations under the Doha Development Agenda. Centralized imports: Specification of Imported Rice: Rice imported by the Chinese Taipei authorities shall be tendered to meet internationally recognized standards for trade in rice. Disposal of Imported Rice: Imported rice shall be accorded no less favourable treatment than rice produced in Chinese Taipei. Imported rice shall have full access to normal marketing channels, wholesalers, distributors, and end users. It shall be priced at a level which ensures that it enters the domestic market at prices competitive with rice produced in Chinese Taipei. Imported rice shall be marketed in a timely fashion so that its quality for table use is not adversely affected by storage time. Imported rice shall not be exported as food aid, nor used for livestock feed. There shall be permitted an aggregate quantity of rice for centralized imports, entered into subheadings HS 10061000, 10062000, 10063000, 10064000 during any calendar year, of not less than the total quantity specified below. Centralized Import Quantity (metric ton) United States 64,634 Australia 18,634 Thailand 8,300 Egypt 2,500 . The quantitative limitations established by this note shall be administered through regulations (including licenses and reallocation of unfilled quotas) issued by the Council of Agriculture. Any change in the centralized import quantity and share shall be subject to negotiation between Chinese Taipei and other interested WTO Members. Private Sector Trade: Direct Private Sector Trade: Chinese Taipei’s TRQ system for private rice trade shall be conducted through direct private-sector importation. The system shall be operated with the objective of ensuring that the TRQ fills with a minimal level of market distortion and that the imported rice enters Chinese Taipei’s domestic wholesale and retail markets on conditions no less favourable than exist for rice produced in Chinese Taipei. Thirty-five percent of the TRQ quantity shall be reserved for private-sector imports unless agreement is reached between Chinese Taipei and other interested WTO Members regarding a change in the private sector share. Terms of Trade: Quota allocation certificates shall serve as automatic import licenses, in compliance with the Agreement on Import Licensing Procedures and consistent with Article XIII of GATT 1994. All commercial terms of trade, including product specifications, origin, pricing, packaging, etc. shall be at the sole determination of the parties engaged in the transaction. Partial shipments against a single allocation shall be permitted. Traders may import any product or mixture of products subject to the same TRQ as noted in Chinese Taipei’s schedule. Imported rice shall be permitted to be distributed freely within Chinese Taipei without further trade-based restrictions. Allocation certificates shall be freely transferable and tradable, and certificate holders may have certificates reissued to combine or divide allocations.Application: All applications for allocation of TRQ quantities shall be submitted to the Ministry of Finance (MOF). By 30 September of the previous year, the number of segments, the quantity of each segment, and the specific conditions for applying for a TRQ allocation shall be published in the official journal. MOF shall grant allocations and publish and notify the names of recipients and allocations within 14 calendar days of the close of the application period. The TRQ shall be allocated in accordance with the provisions of this headnote and paragraph 34 of the Working Party Report. Any trader registered as a food dealer can apply for a TRQ allocation.Associated Fees: Any and all fees, charges, deposits, duties, etc. associated with the allocation process shall be made explicit in the advance public notification process, and with the exception of ordinary customs duties and/or other charges as noted in Chinese Taipei’s schedule, shall be commensurate with the cost of the services rendered. Chinese Taipei requires a refundable bid bond of no more than 10 percent from applicants for rice TRQ. No other performance or bid bond requirements shall be instituted.Allocation: Allocations shall be established for commercially viable shipping quantities, but a ceiling of no more than 20 percent of each segment shall be established in advance and published as part of the allocation notification procedures. Allocation certificates shall be valid for product arriving between 1 January and 15 September for the first private sector quota allocation of the calendar year. Subsequent allocation certificates shall be valid between one day after the date of allocation and 15 September. The date of arrival shall be defined in accordance with Article 6 of the implementing regulations of the Customs Law of Chinese Taipei as of the date of accession. Upon request and proof of signed contract before 15 September, MOF shall automatically extend the validity date of the certificate to cover products arriving on or before 31 December. Reallocation of unused allocations: In any year, if the holder of a quota allocation certificate has not contracted for import of the holder’s total allocation by 15 September, the unused portion of the allocation shall be reallocated through a competitive process. Reallocation certificates shall be valid for 90 days. OTHER PRODUCTS : Tariff quotas for Passenger Cars and Light Commercial Vehicles: In quota rate 2002 29% 2003 27.56% 2004 26.12% 2005 24.68% 2006 23.24% 2007 21.80% 2008 20.36% 2009 18.92% 2010 17.50% 2011 17.50% Quantity Canada 12912 - 15494 - 18593 - 22312 - 26774 - 32129 - 38555 - 46266 - 55519 - infinity / EU 159220 - 191064 - 229227 - 275132 - 330159 - 396190 - 475428 - 570514 - 684617 - infinity / US 159220 - 191064 - 229227 - 275132 - 330159 - 396190 - 475428 - 570514 - 684617 - infinity / Each other WTO Member 10000 - 12000 - 14400 - 17280 - 20736 - 24883 - 29860 - 35832 - 42998 - infinity. Tariff Quotas for Fishery Products: 1. The tariff quota access specified in the table below shall be implemented on the date of accession. Expansion of tariff quota access shall be implemented in equal annual installments on 1 January of each subsequent year. The reduction of the in-quota tariff rate shall be implemented in one step on the date of accession. 2. Any and all fees, charges, deposits, duties, etc… associated wit the allocation process shall be made explicit in the advance public notification process in compliance with the requirements of the WTO.
Part I Section II
1
In this schedule the following symbols and abbreviations are used with the meanings respectively indicated below: NT: New Taiwan Dollars; KGM : Kilogramme; TNE: Metric Ton. Unless otherwise specified, bound rates and other duties and charges are expressed in ad valorem terms.
Part I Section II
2
Implementation of concessions: (1) For products with implementation periods exceeding 2002, the initial bound rates shall take effect immediately on the effective date of this schedule, followed by equal installments of reductions effective on 1 January of respective calendar year to reach their final implementation year, unless otherwise noted in the "Remarks" column. (2) For products subject to accelerated staging as indicated by a date specified in the remarks column, the initial bound rate in the rate of duty column shall be implemented on the effective date of this schedule, staging shall be calculated based on that date and rate until they are reached. Subsequent staging to implement the full concession rate shall be calculated in equal stages based on the final implementation date and the difference between the initial bound rate and final bound rate
Part I Section II
2
Tariff of HS 87032110, 87032190, 87032210, 87032290, 87032310, 87032390, 87032410, 87032490, 87033110, 87033190, 87033210, 87033290, 87033311, 87033312, 87033391, 87033392, 87039010, 87039090, 87042111, 87042119, 87043111, 87043119, 87060010, 87060031, 87089911 and 87089921 shall be administered in three stages. The implementation of concessions should follow the Tariff Rate Quotas for Passenger Cars and Light Commercial Vehicles (Part III). Stage 1 : Implemented from 2002 to 2006 ( The out-quota rate shall be 60% ). Stage II : Implemented from 2007 to 2010 ( The out-quota rate shall be 30% ). Stage III : Implemented from 2011 ( The tariff quota system shall be replaced by a single tariff rate of 17.5% ).
Part IV
Annual and final outlay commitment levels: NIL (Export of rice, sugar and tobacco leaf do not involve export subsidies; price support provided to producers of rice, sugarcane and tobacco leaf is included in the domestic subsidy reduction commitments)
Annex ITA
With respect to any product described in or for Attachment B to the Annex to the Ministerial Declaration on Trade in Information Technology Products (WT/MIN(96)/16), to the extent not specifically provided for in this Schedule, the customs duties on such product, as well any other duties and charges of any kind (within the meaning of Article II:1(b) of the General Agreement on Tariffs and Trade 1994), shall be bound and eliminated, as set forth in paragraph 2(a) of the Annex to the Declaration, wherever the product is classified.
Annex ITA-E
With respect to any product described in Attachment B to the "Declaration on the Expansion of Trade in Information Technology Products" (WT/L/956), to the extent not specifically provided for in this Schedule, the customs duties on such product, as well any other duties and charges of any kind (within the meaning of Article II:1(b) of the General Agreement on Tariffs and Trade 1994), shall be bound and eliminated, as set forth in that Declaration, wherever the product is classified.