 
 RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/TPKM/3/Rev.1 
27 October 1998 
 (98-4175) 
Working Party on the  
Accession of Chinese Taipei Original:   English 
 
 
 
ACCESSION OF CHINESE TAIPEI  
 
Specific Commitments on Services  
 
Revision  
   The following communication has been receiv ed from the Representation of the Separate 
Customs Territory of Taiwan, Penghu, Kinmen and Matsu (hereinafter refe rred to as "Chinese Taipei"). 
 
_______________ 
 
 According to the conclusions reached in se rvices negotiations and technical suggestions 
concerning scheduling from some members and the WT O Secretariat, Chinese Taipei has revised the 
latest schedules of specific co mmitments and MFN exemption lists (WT/ACC/SPEC/TPKM/3/Rev.1).  
In addition to some improved commitments, most of  the revisions are techni cal improvements without 
substance changes.  For convenien ce, Chinese Taipei provides two de scription tables, "Reasons for 
changes to the schedules of specific commitments"  and "Reasons for changes to the MFN exemptions 
lists" which describe the differe nce between document WT/ACC/SPE C/TPKM/3/Rev.1 and the revised 
schedules and lists (5 August 1998 draft). 
 
 
_______________ 
  
  WT/ACC/SPEC/TPKM/3/Rev.1
 Page 2/3 
 
 
  
DRAFT SCHEDULE OF THE SEPARATE CUSTOMS TERRITORY 
OF TAIWAN, PENGHU, KINMEN AND MATSU CONCERNING 
SPECIFIC COMMITMENTS ON TRADE IN SERVICES  
 
 
   
 
    
 
 Notes: - The classification of sectors is based on the 1991 provisional Ce ntral Product Classification (CPC) of the United Nations Stati stical Office, while the 
ordering reflects the Services Sectoral Classification List (MTN .GNS/W/120 of 10 July 1991). The appearance of double asterisks  (**) against individual 
CPC listings indicates that the services specified constitutes only a part of the total range of activities covered by the CPC concordance. 
- The entry "Unbound*" means unbound due to  lack of technical feasibility. 
- Chinese Taipei reserves the right to correct  any errors, omissions and inaccuracies.  
 WT/ACC/SPEC/TPKM/3/Rev.1 
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Sector or subsector Limitations on market access Li mitations on national 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)  Until December 31, 2000, with respect to  
portfolio investment in  companies whose 
shares are listed in the securities markets of Chinese Taipei.   
 (i)  Any non-Chinese Taipei natural or 
juridical person may hold 15% of the total issued stocks of a listed company; (ii)  All  non-Chinese Taipei natural or 
juridical persons, in the aggregate, may 
hold 30% of the total issued stocks of a 
listed company.   
 On January 1, 2001 and thereafter, no 
limitations shall exist, except as otherwise specified in this schedul e for specific sectors. 
Before January 1, 2001 the investment 
ceilings will be reviewed every six months.   
   
   Acquiring the Rights and Interests in 
the Land  
(3) (a)  Land in agriculture, forestry, 
fishing, pasture, hunting, salt 
production, mines, and sources of water  may not be transferred, 
encumbered or leased to foreigners.   
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Sector or subsector Limitations on market access Li mitations on national 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:    
 (4) Unbound except for measures concerning the categories of natural persons referred to in the market access column.   
 (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 Taipei 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 commercial presence or other similar activities.   
  
(b) Intra-corporate Transferees  may 
enter and stay in Chinese Taipei for two-year initial period that may be renewed for one-year periods indefinitely.     
 WT/ACC/SPEC/TPKM/3/Rev.1 
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Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
  
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 services 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 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 organization who possesses knowledge at an advanced level of expertise and who possesses proprietary knowledge of the 
organization's services, research equipment, 
techniques, or management. (Specialists may include, but are not limited to, members of licensed professions.)     
  WT/ACC/SPEC/TPKM/3/Rev.1
 Page 7Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
 (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 
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. 
    
 WT/ACC/SPEC/TPKM/3/Rev.1 
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Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
 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 operators services (7471)   
 
 
 
 
    
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Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
II.  SECTOR-SPECIFIC COMMITMENTS 
1.  BUSINESS SERVICES 
A.  Professional Services 
(a)  Legal Services(861**)  
(i)  Legal services provided by 
"Attorney of foreign legal 
affairs (AFLA)"1  (1) None. 
(2) None. (1) None. 
(2) None.  
- AFLA may  practice ing 
the law of his/her home  
jurisdiction (s) or international 
law independently. A service provider is required to 
cooperate with the licensed 
lawyer  in Chinese T aipei or get  
his/her written opinions in the 
following  matters:  (3) Access is restricted to natural persons1.  
Establishment of  having established  a law 
office in the form of sole proprietorship or 
partnership  is required, and  service must be 
provided by  natural persons.  
Partnership1 in a law office is limited to 
persons registered as attorneys of foreign 
legal affairs. (3) Access is restricted to natural   
person.   The firm name must indicate 
the title of "attorney of foreign legal affairs"
2 (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  
                                                      
1 A service provider must be recognized by the Ministry of Justice as "attorney of foreign legal affairs" and register with the Bar Association in the locality in Chinese 
 Taipei where the law firm is located.  The conditions for granting recognition by the Ministry of Justice are as follows:  
(a) the service provider is qualified as a lawyer in his/her home jurisdictions, and  
(b) the service provider has practiced as a qua lified lawyer for at least 5 years in his/her home jurisdiction.  However, should a f oreign lawyer be employed by a 
lawyer of Chinese Taipei as an assistant or cons ultant 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.  
(c) Any foreign lawyer who is already employed by a Chinese Taipei lawyer by November  18, 1996 in accordan ce with the Regulatio n 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.  
2 1 The AFLA is required to indicate the jurisdiction(s) where he/she is qualified as a lawyer. 
1 Note For transparency: According to the law of Chin ese Taipei, partnership is not a juridical person. 
2 Registration shall be made with the Bar Association in the lo cality in Chinese Taipei where the law office is located after the  person is recognized by Chinese 
Taipei as "attorney of foreign legal affairs".   
 WT/ACC/SPEC/TPKM/3/Rev.1 
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-  preparation of legal 
documents or representation  as 
attorney in matters concerning 
marriage or parental cases in 
which  the national of Chinese 
Taipei is a party.    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  
--  preparation of legal 
documents or representation as 
attorney in matters concerning 
inheritance in which the 
national of Chinese Taipei is a 
party or the estates is located in 
Chinese Taipei.    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  
-  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.    iii.  Any foreign lawyer who 
is already employed by a 
Chinese Taipei lawyer by November 18, 1996 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 
     
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Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
   of the two years' 
employment period. 
(b)  Chinese Taipei will allow 
AFLAs to establish partnership with or employ licensed lawyer  of Chinese 
Taipei three years after the 
accession to the WTO
1. 
   Foreigners who are college 
graduates majoring in law-related subject 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 "attorneys of foreign legal affairs" to 
work as assistants or 
consultants  
                                                      
1 Before the AFLAs are permitted to form partnership with or employ the licensed lawyers of Chinese Taipei, they are permitted t o form a cooperative relationship 
 with licensed lawyers of Chinese Taipei except in the form of a joint liability and profit sharing arrangement.  
 WT/ACC/SPEC/TPKM/3/Rev.1 
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Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
 (4) Unbound except as indicated in the 
horizontal section. In addition:  
(a) Establishment of a law office in the 
form of sole proprietorship  or partnership is 
required, and service must be provided by 
natural persons.  
(b) Partnership in a law office is limited to 
persons registered as attorneys of foreign 
legal a ffairs.  (4) Unbound except as indicated in 
the horizontal section.  
(ii)  Foreign legal assistant or 
consultant: Foreigners who are college 
graduates majoring in law -
related subject or  have law -
related working  experience for  (1) None. 
(2) None. (3) Access is restricted to natural persons.  (4) Unbound except as indicated in the 
horizontal section. (1) None. 
(2) None. (3) Access is restricted to natural 
persons.  None.  
(4) Unbound except as indicated in 
the horizontal section. 
at  least two  years, or wh o have  
passed  the lawyer's examination 
in any foreign country and may 
be employed by Chinese Taipei 
lawyers or "attorneys of foreign 
legal affairs" to work as 
assistants or consultants who 
shall assist Chinese Taipei 
lawyers or "attorneys of foreign 
legal     
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Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
affairs" with their  
professional knowledge or 
experience and shall not 
conduct litigation or provide 
other legal service under their 
own names. -assisting Chinese 
Taipei lawyers or AFLA but not conducting litigation or providing other legal services under the assistant/consultant's own 
name    
(b)  Accounting, Auditing and Bookkeeping  Services  (862) 
i. 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.  (1) None.  
 (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. (2) None.  
 (3) Access is restricted to natural 
persons. Establishment of  having established  
an office other than in a form of a company is 
required,  and services must be provided by 
natural persons . (3) None.  
 (4) Unbound except as indicated in the 
horizontal section. (4) Unbound except as indicated in 
the horizontal section.   
 WT/ACC/SPEC/TPKM/3/Rev.1 
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(ii)  Other (excluding   certified 
public accountant) (862**) (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)  Taxation Services (863) 
(ii)  Income Tax  Certification 
Services (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.  (1)  None.  
 (2)  None, except for services related to 
Chinese Taipei's income tax certifications, which can only be provided by the natural 
person who has obtained  tax attorney s license  
of Chinese Taipei. 
(3)  Access is restricted to natural persons. 
Establishment of  having established  an 
office other than in a form of a company is 
required, and service must be provided by 
natural persons . 
(4) Unbound except as indicated in the horizontal section (2)  None. 
   
 
(3)  None.    
 
(4) Unbound except as indicated in the horizontal section  
(ii)  Taxation Services 
(excluding income tax certification services supplied 
by a tax attorney) (863**) 
 (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.  
  
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 Page 15Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
(d) Architectural Services(8671) 
(e) Engineering Services (8672) (f) Integrated Engineering  Services (8673) (g) 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. (1) None  
 (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. (2) None  
 (3)  Access is restricted to natural persons. 
Establishment of having established  an 
office other than in a form of a company is 
required, and service must be provided by 
natural persons .  
(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. (3) None. 
  
 
 (4)  Unbound except as indicated in the horizontal section.   
 
(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. (1) None   
 WT/ACC/SPEC/TPKM/3/Rev.1 
Page 16 
Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
 (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 (2) None.  
 (3)  Access is restricted to natural persons.  
Establishment of  having established  an 
office other than in a form of a company is 
required, and service must be provided by 
natural persons . (3) None. 
  
 (4)  Unbound except as indicated in the 
horizontal section. (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.  
(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 Chinese Taipei with practice permit from Chinese Taipei. 
(2) None. (1) None. 
    
(2)  None.  
 (3) 
(a)  Access is restricted to natural 
persons. Establishment of  having 
established  an office other than in a form of 
a company is required, and service must be 
provided by natural persons . (3)  None.   
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 (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.  (4) Unbound except as indicated in 
the horizontal section.  
B. Computer and Related 
Services (excluding the computer airline reservation system services) (841, 842, 843, 844, 845, 849) (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.   
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**) (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.   
 WT/ACC/SPEC/TPKM/3/Rev.1 
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(c)  Concerning financial leasing 
of private cars (83101**) (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)  Concerning Other 
Machinery and Equipment (83106 -83109) (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)  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.  
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.   
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(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.   
(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.   
 WT/ACC/SPEC/TPKM/3/Rev.1 
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(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.  
(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.   
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Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
(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. In     addition, 
and residence in Chinese  Taipei is 
required for a publisher  and an 
editor.  
(s)  Convention 
Services (87909*) 
 *  Activities of establishments engaged in provision of planning, 
organizing, managing 
and marking
 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.  
 
  
 WT/ACC/SPEC/TPKM/3/Rev.1 
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Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
(t) Other 
(i)  Telephone Answering 
Services (87903) (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)  Duplicating Services  
(87904) (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.  
(iii)  Translation and 
Interpretation  Services (87905) (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.  
(iv)  Mailing List Compilation 
and Mailing Services  (87906) (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.  
(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.  
 
 
  
  
  WT/ACC/SPEC/TPKM/3/Rev.1
 Page 23Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
2.  COMMUNICATION SERVICES 
B.  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 law. (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.  Telecommunication services  This draft schedule is in accordance with the Chairman's notes of 16 January 1997 (S/G BT/W/2/Rev.1) on Scheduling Basic Telecom munication Services 
Commitments, and of 3 February 1997 (S/GBT/W/3) on Market Access Limitations on Spectrum Availability. 
(A)  BASIC TELECOMM UNI-CATION SERVICES 
Facilities-based and public  switched telecom service2 
(a)  Voice telephone services 
(7521) 
(b)  Packet-switched data 
transmission services   (7523**) (c)Circuit-switched data transmission services( 7523**) (d)  Telex services   (7523**) (1)  None except that
:  For voice telephone 
services, the use of leased circuits connected 
to PSTN is not allowed until 1 July 2001.  
Provision of satellite -based mobile 
communication services is subject to 
commercial arrangements with Chinese 
Taipei licenced operators.  (1)  None. 
  
                                                      
2 According to the Telecommunication Act of Chinese Taipei, this sector's services shall be prov ided by Type I telecommunication s enterprises. 
A Type I Telecommunications enterprise refe rs to an enterprise that installs tel ecommunications machinery and line facilities t o provide telecommunications services. 
The above facilities refer to network tran smission facilities connecting the sending an d receiving terminal s, switching facilit ies installed as part of the network 
transmission facilities and the auxiliary facilities thereof.  
 WT/ACC/SPEC/TPKM/3/Rev.1 
Page 24 
Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
(e)  Telegraph services   
(7523**)  (7522)  
(f)  Facsimile services   (7521**, 7529**) (g)  Private leased circuit  (2)  None. 
(3)  As of 31 December 1999
3 for subsector 
(g) only through satellite technology and 
as of 1 July 20014 for all other,  None , none 
except that : (2)  None. 
(3)  The chairman and a majority of the board of directors shall be Chinese Taipei  nationals. Chinese Taipei undertakes the 
obligations contained in the reference paper attached hereto. 
services (7522**, 7523**) -  A service supplier shall be a company 
limited by shares  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 supplier other  than Chung Hua
 
Chunghwa  Telecom, may be up  is 
permitted  to 60 %5.   
  
   
                                                      
3 License application has been started on 20 June 1998.  
4 License application will be started on 1 January 1999.  
5 Note for Transparency: 
Direct investment refers to equity held directly by non-Chinese Ta ipei persons.  Indirect investment refers to equity held by n on-Chinese Taipei persons through a 
Chinese -Taipei company. For the purpose of determining whether th e ceiling limitation on the aggregate investme nt has been exceeded, the percentage of indirect investment in a services 
supplier held through a Chinese Taipei company is calculated as follows: 
Indirect investment = the percentage of direct investment in the service provider held by the company formed between a non-Chin ese Taipei person and a Chinese 
Taipei person multiplied by the percentage of direct investment held by the non-Chinese Taipei person in this company. 
As noted, the aggregate of direct investment by non-Chinese Taipei persons and indirect investment as determined through the ab ove formula may be up
 is permitted  
to 60%.  
  WT/ACC/SPEC/TPKM/3/Rev.1
 Page 25Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
 -  The aggregate percentage of shares held by 
non-Chinese Taipei persons in Chung Hua  
Chunghwa  Telecom, including direct and 
indirect investment, cannot exceed 20 %.   
 -  Provision of subsectors (a) to (g) is  not 
allowed until 1 July 20016 ; 
-  provision of subsector (g) through satellite 
technology is not allowed until 31 Dec. 
19997. 
-  Provision of satellite -based mobile  
communica tions services under subsector (o) 
is not allowed until 31 Dec. 19998.   
 (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*) (1) None. 
(2) None. (3) None except: -  A service supplier shall be a Company 
Limited by Shares incorporated in Chinese 
Taipei. (1) None. 
(2) None. (3) The chairman and a majority of the 
board of directors shall be Chinese 
Taipei nationals.  
                                                      
6  License application will be started on 1 January 1999.  
7  License application will be started on 1 June 1998.  
8  License application will be started on 1 June 1998.   
 WT/ACC/SPEC/TPKM/3/Rev.1 
Page 26 
Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
Trunked radio services  
(7523**, 75213*)   Mobile data services  (7523**) -  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 supplier other than Chunghwa 
Telecom, is permitted to 60 %9.  
 -  The aggregate percentage of shares held by 
non-Chinese Taipei persons in Chunghwa 
Telecom, including direct and indirect 
investment, cannot exceed 20 %.  
 (4) Unbound except as indicated in the 
horizontal section. (4) Unbound except as indicated in the 
horizontal section.  
 
-  Satellite-based  mobile 
communications services (75213*) (1) Subject to commercial arrangements with 
Chinese Taipei licensed operators.  
(2) None. (1) None. 
 
(2) None.  
 (3) As of 31 December 199910, none except: 
-  A service supplier shall be a Company 
Limited by Shares incorporated in Chinese 
Taipei. (3) The chairman and a majority of the 
board of directors shall be Chinese 
Taipei nationals.  
 -  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 supplier other than Chunghwa 
Telecom, is permitted to 60 %11.  
                                                      
9 The same as footnote 1 on page 31.  
10 Licence application has been started on 20 June 1998.  
11 The same as footnote 1 on page 31.   
  WT/ACC/SPEC/TPKM/3/Rev.1
 Page 27Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
 -  The aggregate percentage of shares held by 
non-Chinese Taipei persons in Chunghwa 
Telecom, including direct and indirect 
investment, cannot exceed 20 %.  
  (4) Unbound except as indicated in the 
horizontal section. (4) Unbound except as indicated in the 
horizontal section.  
Resale-Based Services12 
(a) Voice telephone service 
(7521) (1) None, except that for subsector (a)  
Until 1 July 2001: 
-  No provision over leased circuits for 
public use is not allowed u ntil 1 July 2001  
-  No provision for closed  user group s 
communication over leased circuits with 
two-end breakout is not allowed until 1 July 
2001.  
-  Provision of  No callback service is not 
allowed until 1 July 2001.  None as of 1 July 
2001.  (1) None.  
 (2) None. 
(3) None, except that for subsector (a)  
Until 1 July 2001:  
-  No provision over leased circuits for 
public use is not allowed until 1 July 2001 . (2) None. 
(3) None. 
  
                                                      
12 According to the Telecommunication Act of Chinese Taipei, this sector's services are provided by Type II telecommunications en terprises. 
A Type II telecommunications enterprise refers to an ente rprise other than a Type I telecommunications enterprise.  
 WT/ACC/SPEC/TPKM/3/Rev.1 
Page 28 
Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
 -  No provision for closed  user group s 
communication  over leased circuits with 
two-end breakout is not allowed until 1 July 
2001.  
None as of 1 July 2001.    
 (4) Unbound except as indicated in the 
horizontal section. (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  (7523**)
 (7522)  
(f)  Facsimile services (7521**, 
7529**) (g)  Private leased circuit services  (7522**, 7523**) 
(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.  
 
 
 
   
  WT/ACC/SPEC/TPKM/3/Rev.1
 Page 29Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
(B) VALUE-ADDED TELECOMMUNICATION SERVICES13 
(h)  Electronic mail  
(7523**) 
(i)  Voice mail  
(7523**) (j)  On-line information and data base retrieval  (7523**) 
(k)  Electronic data interchange  
(7523**) (i)  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.  
 
 
  
                                                     
 
13           According to the Telecommunication Act of Chinese Taipei, this sector's services are provided by Type II telecommuni cations enterprises. 
   A Type II telecommunications enterprise refers to an enterprise other than a Type I telecommunications enterprise.  
 WT/ACC/SPEC/TPKM/3/Rev.1 
Page 30 
Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
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) (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) Radio and Television 
Services (96131, 96132) (1)  None.  
-  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.  (1)  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.   
None.    
  WT/ACC/SPEC/TPKM/3/Rev.1
 Page 31Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
 (2)  None. 
(3)  None.   
-  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)  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 men tioned percentages shall 
be calculated on the basis of the total 
number of hours of program 
transmission on the activated 
channels of a system operator.   
None.   
 (4)  Unbound except as indicated in the  
horizontal section. (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  
(e)  Sound Recording 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.  
3.  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.  
  
 WT/ACC/SPEC/TPKM/3/Rev.1 
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Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
4.  DISTRIBUTION SERVICES 
A.  Commission Agents'  
Services (621) (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.  Wholesale Trade Services 
(excluding firearms and military 
equipment) (622)  (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.  Retailing Services (631, 632, 
6111, 6113, 6121) (excluding firearms and military 
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.   
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.   
5.  EDUCATION SERVICES 
Student Placement Services for 
Overseas Studies14 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 .   
                                                      
14          excluding acting as an agent for collecting tuition fees and for holding classes  
  WT/ACC/SPEC/TPKM/3/Rev.1
 Page 33Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
Education Services (9222, 9223, 
9224, 923, 924, 929) (1)  None. 
(2)  None. (3)  None, except that:  
(a)
 Consistent with Article VI of GATS, 
educational institutions of a type currently 
regulated by the Ministry of Education are 
required to comply with Chinese Taipei's 
Private School Law.  Branches of such an 
institution may be established with the 
approval of the Ministry of Education.  
(b)  The principal / president and chairman 
of the board should be national of Chinese 
Taipei. (c)  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  
A.  Sewage Services (9401); 
Refuse Disposal Services (9402); Sanitation and Similar 
Services (9403); Others (9404, 
9405, 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.  
B.  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.  
 
 
  
 WT/ACC/SPEC/TPKM/3/Rev.1 
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Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national 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.  
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) (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; and 
(b)  goods in international transit. (1) None. (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  
  WT/ACC/SPEC/TPKM/3/Rev.1
 Page 35Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
(ii)  Non-life Insurance (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. (2) Unbound. 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 
 (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. (3) None. 
  
 
  (4) Unbound except as indicated in the horizontal section. 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.  
(c)  Insurance Intermediary 
Services  Intermediation  
(including agent, broker, adjuster and insurance 
canvasser
 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; and(b)  goods in international transit. (1) Unbound.  
 (2)  Unbound (2) Unbound   
 WT/ACC/SPEC/TPKM/3/Rev.1 
Page 36 
Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
 (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 license. 
 (3) None  
 (4)  Unbound except as indicated in the 
horizontal section. In addition, one who has 
obtained an agent, broker, and adjuster qualification certificate may not practice business in the name of individual (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.  
B.  Banking and Other 
Financial Services  (excluding 
insurance, securities and 
futures) All services listed in this subsector (1) Unbound. 
(2) None, except for the solicitation and 
marketing activities in the territory of 
Chinese Taipei by non-resident financial service providers and those services provided by institutions not authorized or licensed as required by the law of the member of the services providers. (1) Unbound. 
(2) Unbound. As of January 1,2000, 
Chinese Taipei will permit 
the opening, at customer 
request, of deposit accounts abroad and the transfer of funds to these accounts under terms and conditions similar to that   
  WT/ACC/SPEC/TPKM/3/Rev.1
 Page 37Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
 (3) 
(a) Provision of banking services, listed  in this subsector, 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. (3) None. which apply in Canada and 
pursuant to the prudential regulations of competent authorities of Chinese Taipei Specifically, this means that Chinese Taipei residents will 
be permitted to seek 
information from the local branch of foreign banks on opening accounts abroad. 
 (b) A financial institution or the branch office 
of a foreign financial institution shall be in 
accordance with the minimum capital 
requirement or the minimum inward -
remittance operating capital requirement.   The local branch of the 
foreign banks will be allowed to provide information upon request, 
including application 
 (c) The following financial institutions 
incorporated in Chinese Taipei shall be companies limited b
y shares  Companies 
Limited by Shares : banks, bills finance 
companies  and foreign exchange brokerage 
firms  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  
 (d) Commercial Banks:  
(i)any single person shall not hold shares in a 
bank in excess of 5% of the total issued shares of the bank, nor shall persons related 
to the shareholder hold shares in excess of 
15% in the aggregate, unless the approval of the MOF has been obtained.  Chinese Taipei for 
processing and approval.  The foreign bank will not be permitted to solicit such 
business through any 
channels, including advertising, promotion or the posting of information in the Chinese Taipei.  
 WT/ACC/SPEC/TPKM/3/Rev.1 
Page 38 
Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
 (ii)  A bank licensed to engage in  
foreign exchange business is subject to  
reserve requirement for  foreign liability and 
foreign exchange over -sold and over -bought 
limits based on its related business vol  
(iii) Unless otherwise provided by law, 
no entity other than a bank shall carry on the 
business of acceptance of deposits, 
management of trust fund and customers' 
property, and the remittance services for 
domestic and foreign currencies.    
 (e)  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 
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.   
 (f)  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.    
  WT/ACC/SPEC/TPKM/3/Rev.1
 Page 39Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
 (ii)  Customers of offshore banking  branches 
are limited to non-  residents and authorized  
foreign exchange banks.   
 (g) Trust Investment Companies:   
New entry is prohibited.   
 (h) 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 foreign
 money brokerage 
firms, approved by the Central Bank of 
China, Taipei,  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.    
  
 WT/ACC/SPEC/TPKM/3/Rev.1 
Page 40 
Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
(a)  Acceptance of deposits  and 
other repayable fund s (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 currency cash 
deposits; (b)  permit the withdrawal of foreign exchange deposits in New Taiwan dollars. (3) New Taiwan dollar deposits 
taken by branches of a foreign bank 
may not exceed 15 times of its 
remitted -in working capital, unless 
the remitted -in working capital of its 
first branch reaches 150 million New 
Taiwan dollars  and 120 million New 
Taiwan dollars for each subsequent 
branch.   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. (3) None  
 (b)  Foreign currency financing is only 
available for all related  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.   
(c)  Financial leasing (3) None. (3) None.  
(d)  Payment and money 
transmission services (3) None. (3) None.   
  WT/ACC/SPEC/TPKM/3/Rev.1
 Page 41Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
(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.  
 
(f)  Trading for own account or for account of customers in the following instruments: -  Money market instruments 
-  Foreign exchange 
-  Bullion -  Derivative products not  (3) Forward exchange business engaged by 
authorized foreign exchange banks  is 
available for all related  when there are  
underlying transaction s. 
Branches of foreign  banks are not allowed to  
trade for own account  invest  in corporate 
stocks. (3) None  
traded on the exchange markets 
and exempted from the 
Futures Trading Law by the Ministry of Finance or the 
Central Bank,   and limited to 
those app roved, such as 
currency  options, interest rate options,  FX swaps, cross currency swaps, interest rate swaps, forward rate agreements 
and margin trading     
(g)  Participation in the issue of 
short-term bills (3) None. (3) None   
 WT/ACC/SPEC/TPKM/3/Rev.1 
Page 42 
Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
(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.  
(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, i n the  
following instruments: 
-  derivative products subject to 
the Futures Trading Law,  
including, but not limited to, 
futures and options15 (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.  
-   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.  
 
                                                      
15 Note for transparency: All the derivative products are subject to the Futures Tradin g 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.   
  WT/ACC/SPEC/TPKM/3/Rev.1
 Page 43Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
(g)  Participation in issues of all 
kinds of securities (excluding 
short-term bills) , including 
underwriting and placements  as 
agent (whether publicly or privately) and provision of 
services related to such issues (1) Unbound. 
(2) None.     
 
(3) Securities business only include brokerage, underwriting, and dealership. (4) Unbound except as indicated in the horizontal section. (1) Unbound. 
(2) Foreign under
writers  
undertaking offshore securities 
offering of a company incorporated 
in Chinese Taipei shall provide the 
due diligence report assisted by 
Chinese Taipei's underwriters.  None.  
(3) None.   (4) Unbound except as indicated in the horizontal section.  
 
(i)  Asset management, such as cash or portfolio management,  (1) Unbound. 
(2) None. (1) Unbound. 
(2) None.  
 
all forms of collective investment management,  (3)  Securities investment trust 
enterprises (3) None.  
pension fund management, 
custodial, depository and trust 
services (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 certain  the  qualifications as 
stated in Article 5 of the Regulations.  (b) i. ii. 
and iii..    
 (b)  At least 20% of the equity holding should 
come from promoters who meet certain  the 
following  qualifications as stated in Article 5.  
: 
©Qualifications of Article 5 include:    
 (i)   fund management institutions, banks or 
insur ance companies with at  least 3 year 
history and have not been subject to any 
judicial conviction in the past 3 years     
 WT/ACC/SPEC/TPKM/3/Rev.1 
Page 44 
Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
 (i i).fund management institutions should also 
meet the  following qualifications  : 
international securities investment 
experience;  at least NTD 65 billion of mutual 
fund, unit trust, or investment trust under management (assets managed by its 50% plus
 
their 50%, or more than 50%,  holding 
subsidiaries included)     
 iii.  banks should also meet the following 
qualifications  : international financing, 
securities or trust experience;  ranked among 
top 1000 of world banks in terms of assets or net worth   
 ivii.  insurance companies should also meet 
the following qualifications  : insurance fund 
management experience;  holding at least 
NTD 8 billion securities assets.    
 Securities depository enterprises: Only one 
securities depository can be established for 
one stock market (exchange).16   
 (4) Unbound except as indicated in the 
horizontal sections . (4) Unbound except as indicated in 
the horizontal sections .  
                                                      
1 Banks permitted by the Bureau of Monetary Affairs to engage in  the custodial business are allowed to provide such service for collective investment funds.  
  WT/ACC/SPEC/TPKM/3/Rev.1
 Page 45Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national 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,  CEDAL
 CEDEL  or DTC 
(Depository Trust Company). (2) None.  (3) Only securities exchanges 
and the securities depository enterprises  
entrusted by the securities exchanges can provide securities settlement and clearing services.  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   
     
 WT/ACC/SPEC/TPKM/3/Rev.1 
Page 46 
Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
(l)  Advisory1 (i.e. services  
provided by the securities 
consulting enterprises in the following categories: a. accepting assignment of providing for researches, 
analyses and advice 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 (limited to the activities listed in 
the Securities and Exchange 
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.   
Remarks:  Banks allowed to do securities or futures business are subject to relevant securities or  futures laws and regulations in additi on to the 
aforementioned non -discriminatory limitation imposed for prudential reaso ns. 
                                                      
1 "Advisory" services shall be provid ed by the securities consulting enterprises in the following categories:  
(a) accepting a ssignment of providing for resear ches, analyses and advises rela ting 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 SEC.   
  WT/ACC/SPEC/TPKM/3/Rev.1
 Page 47Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
8.  HEALTH RELATED AND SOCIAL SERVICES 
Human Health  Services (931) (1)  None. 
(2)  None. 
(3)  A hospital should be established only by 
a non-profit institution17.  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)  Medical services should be provided by persons with medical licenses issued by Chinese Taipei  
Other 
-  Leasing or rental services concerning medical devices without operator   (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.  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.  
                                                      
17 Note for Transparency: Non-profit institutions are permitte d to purchase and consume services from for-profit entities .  
 WT/ACC/SPEC/TPKM/3/Rev.1 
Page 48 
Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
(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.  
(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 for the provisio
n of such 
services by a travel agency  
or a tour operator . Such services can only be 
provided by a travel agency or a tour 
operator.  
(4) Unbound except as indicated in the 
horizontal section. In addition,   a foreigner 
who intends to be a   travel guide sha ll pass 
the examination and the training held by the 
competent authority  entrusted by the 
Tourism Bureau.  (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.  
 
 
 
  
  WT/ACC/SPEC/TPKM/3/Rev.1
 Page 49Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national 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,  96412, 
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.   
11.  TRANSPORT SERVICES 
C.  Air Transport Services18 
(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 horizontal section.  
                                                      
18 As defined in the Annex on Air Transport Services.  
 WT/ACC/SPEC/TPKM/3/Rev.1 
Page 50 
Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
(c)  Computer reservation 
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.  
(d)  Freight Transport 
Agency Services (7480**) - 
Air Freight Forwarding 
Services  (1) None.  
(2) None.  
(3) None, except that the equity holdings by  
non-Chinese Taipei natural or juridical 
persons of a company  incorporated in 
Chinese Taipei may not exceed  one hal f of 
the equity and that the number of  non-
Chinese Taipei natural or juridical persons as 
directors in a company may not exceed one 
half of the board.  
 (4) Unbound except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None, except that th e equity 
holdings by non -Chinese Taipei 
natural or juridical persons of a 
company incorporated in Chinese 
Taipei  may not exceed one half  of 
the equity and that the number of 
non-Chinese Taipei natural or 
juridical persons as directors in a 
company may not exceed one half of 
the board.  
(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.  
(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.   
  WT/ACC/SPEC/TPKM/3/Rev.1
 Page 51Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national treatment Additional commitments 
(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)  Import and export of 
freight that has an origin or destination outside of Chinese 
Taipei (7123**, excluding 
regular route freight transportation as currently defined in the Highway Law and those services currently 
specifically reserved to the 
Chinese Taipei's postal authorities by 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.  
 
 
   
 WT/ACC/SPEC/TPKM/3/Rev.1 
Page 52 
Modes of supply:  1) Cross-border supply  2) Consumption ab road  3) Commercial presence   4) Presence of natural persons  
Sector or subsector Limitations on market access Li mitations on national 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, except that services provided in airports are not allowed until 31 December 1999.  None as of 1 January 2000. 
(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.  
  
  WT/ACC/SPEC/TPKM/3/Rev.1
 Page 53DRAFT MFN EXEMPTIONS LIST OF 
THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU  
 
Sector or Subsector Description of measure indicating its 
inconsistency with Article Ii Countries to which the 
measure applies Intended duration Conditions creating the need 
for exemption 
ALL SECTORS Acquiring the Rights and Interests in 
Lands  
 
Non-Chinese-Taipei natural and juridical 
persons are permitted to lease of purchase land for offices, residences, shops and factories, churches, schools of the expatriates, chancellery, facilities of non-
profit organizations and graveyards on a 
reciprocal basis All countries Indefinite Reciprocity 
Services Auxiliary to Air Transport 
Freight Transport Agency 
Services (7480**) – Air 
Freight Forwarding Services  Exemption from the one -half limitation on 
the equity holding of  non-Chinese Taipei 
natural and juridical persons and the 
number of non -Chinese Taipei natural or 
juridical persons as directors in a company 
is subject to conditions of reciprocity, 
normally based on a bilateral or 
multilateral agreement.  All countries  In definite  Need to ensure effective 
market access and equivalent 
treatment for Chinese Taipei's 
service suppliers.  
Supporting and Auxiliary Air Transport Services 
- ramping services 
provided in airports (741**) Foreign air carriers granted under 
bilateral air services agreement may self-handle their own cargo-handling services All countries Indefinite Bilateral air services 
agreement 
- other supporting services for air transport (7469**) Foreign air carriers granted under 
bilateral air services agreement may self-handle their aircraft cleaning, 
disinfecting and towing services All countries Indefinite Bilateral air services 
agreement WT/ACC/SPEC/TPKM/3/Rev.1 
Page 54  
 
 ANNEX 
REFERENCE PAPER
 
Scope  
The following are definitions and principl es 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 materially affect the terms of 
participation (having regard to price and supply) in  the relevant 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 commercially relevant information which are necessary for 
them to provide services  WT/ACC/SPEC/TPKM/3/Rev.1 
 Page 55 
 
 
 .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. 
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, conditi ons (including technical standards and 
specifications) and rates and of a quality no less favorable than that 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, cond itions (including technical standards and 
specifications) and cost-oriented rates that are transparent, reasonable, having regard 
to economic feasibility, and sufficiently unbundl ed 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 network 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 interconnection 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
 WT/ACC/SPEC/TPKM/3/Rev.1 
Page 56  
 
  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 
 (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 scarce 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 ba nds will be made publicly available, but detailed 
identification of frequencies allocated for specific government uses is not required.  
  WT/ACC/SPEC/TPKM/3/Rev.1
 Page 57Table 1:   Reasons for Changes to the Schedules of Specific Commitments  
 
Page19 Sector or Subsector Changes Reasons For Changes 
1-2 All Sectors (except as indicated 
otherwise in specific sectors) 1.  Add "portfolio investment in" to MA20 (3) (b). 
 2.  Add "Before January 1, 2001 the investment ceilings will be reviewed every six months". 1.  Specify that the limitations are imposed on 
portfolio investment instead of on direct investment. 2.  New commitment 
9-13 Legal services (861**) 1. Shorten the description of sector or subsector. 
2. Locate the qualification requirements of AFLA and foreign legal assistant or consultant in additional commitments column. 
3.  Simplify the description of MA (3) for sector 
"legal services provided by AFLA". 4. Delete MA (4) (a) and (b) for sector "legal services provided by AFLA". 1.Comply with the spirit of MTN.GNS/W/120. 
2.  Comply with Article VI of GATS.   
3.  Technical improvement  
 4. Limitations MA (4) (a) and (b) should be listed in MA (3). 
13-14 Certified Public Accountant (862**) 1.  Add "which can be provided only by the 
certified public accountants of Chinese Taipei" to MA (1). 2. Simplify the description of MA (3). 1.  Clarify the limitation described in MA (1). 
  2.  Technical improvement  
15 Income Tax Certification Services 1.  A dd "which can only be provided by the tax 
attorneys of Chinese Taipei" to MA (1). 2.  Simplify the description of MA (3). 1.  Clarify the limitation described in MA (1). 
 2.Technical improvement  
17 Architect Simplify the description of MA (3). Technical improvement  
18 Professional Engineer Simplify the description of MA (3). Technical improvement  
19 Veterinary Services (932) Simplify the description of MA (3) (a). Technical improvement  
21 Concerning financial leasing of private 
cars (83101**) Make a full commitment for this subsector. New commitment 
30-36 Basic Telecommunication services 1.  Rea rrangement and clarification of relevant 
commitment. 2.  Correction of CPC number for telegraph 
services Technical improvement  
                                                      
19 Page number of the revised schedule (5 August 1998 draft) 
20 “MA" means “Limitations on Market Access."  
 WT/ACC/SPEC/TPKM/3/Rev.1 
Page 58 
Page19 Sector or Subsector Changes Reasons For Changes 
39-40 Radio and Television Services (96131, 
96132) Move content limitation from NT21 to MA. Comply with Article XVI of GATS. 
41 CONSTRUCTION AND RELATED 
ENGINEERING SERVICES (511-518) Add "(including dredging)" to the sector Clarify the scope of commitment. 
43 Education Services (9222, 9223,9224, 
923,924,929) Delete MA (3) (a). It is not necessary to list measures which are 
consistent with GATS Article VI. 
45 All sectors listed in financial services Make  an additional commitment regarding the 
approval of new financial products. New commitment. 
48 Insurance Intermediation (including 
agent, broker, adjuster and insurance solicitor services) Rename subsector Word replacement according to Annex on Financial 
Services 
49-52 Banking and Other Financial Services 
(excluding insurance, securities and futures) All services listed in this subsector 1.  Make an additional commitment regarding 
"open accounts abroad".(pp.49-51) 2.  Delete MA (3) (b).(p.50) 3.  Delete MA (3) (d) ii. and iii.(pp. 51-52) 1.  New commitment 
 2.  MA (3) (b) is a prudential requirement. 3.  MA(3) (d) ii. and iii. are prudential requirements. 
54-55 a) Acceptance of  deposits and other 
repayable funds Delete limitation listed in NT (3). Improved commitment 
55-56 b) Lending of all types 1.  Clarification of MA (3) (b) 
2.  Foreign currency loans for post-export loans are allowed to be converted into New Taiwan dollars. 1.  Clarification 
2.  New commitment 
57 f) Trading for own account or for account 
of customers in the following instrumentsSpecify the subsector and clarify the meaning of 
MA (3). Technical improvement  
59 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 Specify the subsector and add a footnote. Technical improvement 
60 g) participation in issues of all kinds of 
securities 1.  Add "(excluding short-term bills)"to specify the 
subsector. 
2.  Delete limitation listed in NT (2). 1.  Avoid overlap with sub sector g) participation in 
the issue of short-term bills in page 58. 
2.  Delete limitation NT (2). 
                                                      
21 “NT" means “Limitations on National Treatment."  
  WT/ACC/SPEC/TPKM/3/Rev.1
 Page 59Page19 Sector or Subsector Changes Reasons For Changes 
61-62 Asset management, such as cash or 
portfolio management, all forms of 
collective investment management, 
pension fund management, custodial, depository and trust services Delete MA (3) (c ) i. and part of ii, iii and iv. 
 They are prudential requirements.  
63 Settlement and clearing services for 
financial assets, including securities, derivative products, and other negotiable instruments Replace "CEDAL" with "CEDEL". Correct a typographic error. 
64-65 Advisory, intermediation and other 
auxiliary financial services 1.  Move the substance of footnote to sector 
column. (p.64) 2.  Delete remarks. (p.65) 1.  Specify the scope of advisory. 
 1.  The remarks are prudential requirements. 
68 Tourist Guides Services 1.Clarify MA (3). 
2.Delete the second sentence of MA (4). 1.technical improvement 
2.The second sentence of MA (4) is a  prudential requirement. 
71 Freight Transport Agency Services 
(7480**) - Air Freight Forwarding Services Delete Move relevant commitments to sector "H. Services 
Auxiliary to All Modes of Transport"  
74 H. Services Auxiliary to All Modes of 
Transport Make commitments for subsectors a) Cargo 
Handling services (excluding ramping services provided in airports) (741**),  b) Storage and 
Warehousing services (742), c) Freight Transport 
Agency Services (7480) and d) Other Supporting and Auxiliary Transport Services. New commitments  
 WT/ACC/SPEC/TPKM/3/Rev.1 
Page 60 
Table 2:  Reasons for Changes to the MFN Exemptions Lists  
 
Page Sector or Subsector Changes Reasons for Changes 
1. freight transport agency services 
(7480**) -  air freight forwarding services Delete Delete reciprocity re quirement and move to the 
schedule of specific commitments. 
2. supporting and auxiliary air transport 
services -  ramping services provided in airports (741**) -  other supporting services for air 
transport (7469**) Open market on a reciprocal basis. New commitment 
 
 
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