<<

SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU 27 September 2019

Page 3 WT/Let/1449 SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU

This schedule is authentic only in the English language

PART I - MOST-FAVOURED-NATION TARIFF SECTION I – AGRICULTURAL PRODUCTS SECTION I–A - TARIFFS HEADNOTES: 1. In this schedule the following symbols and abbreviations are used with the meanings respectively indicated below: NT: New Taiwan Dollars; KGM : Kilogramme; TNE: Metric Ton. Unless otherwise specified, bound rates and other duties and charges are expressed in ad valorem terms. 4. Preparations under Chapter 20 which contain rice not less than 30% shall be classified under H.S. 21069098.

Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0101 Live horses, asses, mules and hinnies 0101.2 -Horses : 0101.21 Pure-bred breeding animals 0101.21.00 Live horses, pure-bred breeding animals 2.5 0 CHT/01, WT/Let/656 0101.29 Other 0101.29.00 Other live horses 2.5CE15 0 CHT/01, WT/Let/656 0101.30 Asses 0101.30.00 Live asses 2.5CE15 0 CHT/01, WT/Let/656 0101.90 Other 0101.90.00 Live mules and hinnies 2.5CE15 0 CHT/01, WT/Let/656 0102 Live bovine animals 0102.2 -Cattle :

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 4 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0102.21 Pure-bred breeding animals 0102.21.00 Live cattle, pure-bred breeding animals 2.5CA 0 CHT/01 0102.29 Other 0102.29.00 Other live cattle 5US 0 CHT/01 0102.3 -Buffalo : 0102.31 Pure-bred breeding animals 0102.31.00 Live buffalo, pure-bred breeding animals 2.5CA 0 CHT/01 0102.39 Other 0102.39.00 Other live buffalo 5US 0 CHT/01 0102.90 Other 0102.90.10 Other live bovine animals, pure-bred breeding 2.5CA 0 CHT/01 animals 0102.90.90 Other live bovine animals 5US 0 CHT/01 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls 0105.1 -Weighing not more than 185 g: 0105.11 Fowls of the species Gallus domesticus 0105.11.10 Live fowls, pure-bred breeding animals, weighing 00CE15 CHT/01, not more than 185 g WT/Let/1034 0105.11.20 Live fowls, other than pure-bred breeding animals, 40CE15 CHT/01, weighing not more than 185 g WT/Let/1034 0105.12 Turkeys 0105.12.10 Live turkeys, pure-bred breeding animals, 00CE15 CHT/01, weighing not more than 185 g WT/Let/1034 0105.12.20 Live turkeys, other than pure-bred breeding 40CE15 CHT/01, animals, weighing not more than 185 g WT/Let/1034 0105.13 Ducks 0105.13.10 Live ducks, pure-bred breeding animals, weighing 00CE15 CHT/01, not more than 185 g WT/Let/1034 0105.13.90 Live ducks, other than pure-bred breeding 40CE15 CHT/01, animals, weighing not more than 185 g WT/Let/1034 0105.14 Geese

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 5 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0105.14.10 Live geese, pure-bred breeding animals, weighing 00CE15 CHT/01, not more than 185 g WT/Let/1034 0105.14.90 Live geese, other than pure-bred breeding 40CE15 CHT/01, animals, weighing not more than 185 g WT/Let/1034 0105.15 Guinea fowls 0105.15.10 Live guinea fowls, pure-bred breeding animals, 00CE15 CHT/01, weighing not more than 185 g WT/Let/1034 0105.15.90 Live guinea fowls, other than pure-bred breeding 40CE15 CHT/01, animals, weighing not more than 185 g WT/Let/1034 0105.9 -Other: 0105.94 Fowls of the species Gallus domesticus 0105.94.10 Live fowls of the species Gallus domesticus, pure- 00 CHT/01, bred breeding animals, weighing more than185 g WT/Let/1034 0105.94.20 Live fowls of the species Gallus domesticus, other 40 CHT/01, than pure-bred breeding animals weighing more WT/Let/1034 than185 g 0105.99 Other 0105.99.10 Live ducks, geese, turkeys, guinea fowls, pure- 00 CHT/01, bred breeding animals, weighing more than 185 g WT/Let/1034 0105.99.20 Live ducks, geese, turkeys, guinea fowls, other 40CE15 CHT/01, than pure-bred breeding animals, weighing more WT/Let/1034 than 185 g 0106 Other live animals 0106.1 -Mammals: 0106.11 Primates 0106.11.00 Mammals of the order Primates 12.5CE15 0 CHT/01, WT/Let/656 0106.12 Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia) 0106.12.10 Whales, dolphins and porpoises (mammals of the 12.5CE15 0 CHT/01, order Cetacea); manatees and dugongs (mammals WT/Let/656 of the order Sirenia)

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 6 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0106.12.20 Seals, sea lions and walruses (mammals of the 12.5CE15 0 CHT/01, suborder Pinnipedia) WT/Let/656 0106.13 Camels and other camelids (Camelidae) 0106.13.00 Live camels and other camelids (Camelidae) 12.5CE15 0 CHT/01, WT/Let/656 0106.14 Rabbits and hares 0106.14.10 Live rabbits and hares (used for human food) 8.5 0 CHT/01, WT/Let/656 0106.14.90 Other live rabbits and hares 12.5CE15 0 CHT/01, WT/Let/656 0106.19 Other 0106.19.10 Livestock (used for human food) 8.5 0 CHT/01, WT/Let/656 0106.19.20 Other livestock 12.5 0 CHT/01, WT/Let/656 0106.19.30 Other aquatic animals, live 12.5CE15 0 CHT/01, WT/Let/656 0106.19.40 Wild animals, live 12.5CE15 0 CHT/01, WT/Let/656 0106.19.90 Other mammals 9ZA 0 CHT/01, WT/Let/656 0106.20 Reptiles (including snakes and turtles) 0106.20.10 Snakes, live 12.5 0 CHT/01, WT/Let/656 0106.20.20 Turtles and tortoises, live 9ZA 0 CHT/01, WT/Let/656 0106.20.90 Other reptiles 9ZA 0 CHT/01, WT/Let/656 0106.3 -Birds: 0106.31 Birds of prey 0106.31.00 Birds of prey 12.5CE15 0 CHT/01, WT/Let/656 0106.32 Psittaciformes (including parrots, parakeets, macaws and cockatoos)

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 7 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0106.32.00 Psittaciformes (including parrots, parakeets, 12.5CE15 0 CHT/01, macaws and cockatoos) WT/Let/656 0106.33 Ostriches; emus (Dromaius novaehollandiae) 0106.33.00 Live ostriches; emus 12.5CE15 0 CHT/01, WT/Let/656 0106.39 Other 0106.39.00 Other birds 12.5CE15 0 CHT/01, WT/Let/656 0106.4 -Insects : 0106.41 Bees 0106.41.00 Bees, live 12.5 0 CHT/01, WT/Let/656 0106.49 Other 0106.49.00 Other insects, live 12.5 0 CHT/01, WT/Let/656 0106.90 Other 0106.90.00 Other live animals 9ZA 0 CHT/01, WT/Let/656 0207 Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen 0207.1 -Of fowls of the species Gallus domesticus: 0207.11 Not cut in pieces, fresh or chilled 0207.11.00 Meat of fowls of the species Gallus domesticus, 20 SSG 0 CHT/01 not cut in pieces, fresh or chilled 0207.12 Not cut in pieces, frozen 0207.12.00 Meat of fowls of the species Gallus domesticus, 20 SSG 0 CHT/01 not cut in pieces, frozen 0207.13 Cuts and offal, fresh or chilled 0207.13.11 Drum sticks (including legs and leg quarters ) and 20 SSG 0 CHT/01 wings of fowls of the species Gallus domesticus, fresh or chilled 0207.13.19 Other meat of fowls of the species Gallus 20 SSG 0 CHT/01 domesticus, cut in pieces, fresh or chilled

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 8 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0207.13.20 Livers of fowls of the species Gallus domesticus, 25 0 CHT/01 fresh or chilled 0207.13.91 Heart and feet of fowls of the species Gallus 25 0 CHT/01 domesticus, fresh or chilled 0207.13.92 Neck of fowls of the species Gallus domesticus, 34 0 CHT/01 fresh or chilled 0207.13.99 Other offal of fowls of the species Gallus 25 SSG 0 CHT/01 domesticus, fresh or chilled 0207.14 Cuts and offal, frozen 0207.14.11 Drum sticks (including legs and leg quarters) and 20 SSG 0 CHT/01 wings of fowls of the species Gallus domesticus, frozen 0207.14.19 Other meat of fowls of the species Gallus 20 SSG 0 CHT/01 domesticus, cut in pieces, frozen 0207.14.21 Livers of fowls of the species Gallus domesticus, 25 0 CHT/01 frozen 0207.14.22 Heart and feet of fowls of the species Gallus 25 0 CHT/01 domesticus, frozen 0207.14.23 Neck of fowls of the species Gallus domesticus, 34 0 CHT/01 frozen 0207.14.29 Other offal of fowls of the species Gallus 25 SSG 0 CHT/01 domesticus, frozen 0207.2 -Of turkeys: 0207.24 Not cut in pieces, fresh or chilled 0207.24.00 Meat of turkeys, not cut in pieces, fresh or chilled 10US 0 CHT/01 0207.25 Not cut in pieces, frozen 0207.25.00 Meat of turkeys, not cut in pieces, frozen 10US 0 CHT/01 0207.26 Cuts and offal, fresh or chilled 0207.26.10 Meat of turkeys, cut in pieces, fresh or chilled 10 0 CHT/01 0207.26.20 Livers of turkeys, fresh or chilled 30 0 CHT/01 0207.26.90 Other offal of turkeys, fresh or chilled 25 SSG 0 CHT/01 0207.27 Cuts and offal, frozen 0207.27.10 Meat of turkeys, cut in pieces, frozen 8.5 0 CHT/01

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 9 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0207.27.21 Liver of turkeys, frozen 25 0 CHT/01 0207.27.22 Heart of turkeys, frozen 34 0 CHT/01 0207.27.29 Other offal of turkeys, frozen 25 SSG 0 CHT/01 0207.4 -Of ducks : 0207.41 Not cut in pieces, fresh or chilled 0207.41.00 Meat of ducks, not cut in pieces, fresh or chilled 30 0 CHT/01 0207.42 Not cut in pieces, frozen 0207.42.00 Meat of ducks, not cut in pieces, frozen 30 0 CHT/01 0207.43 Fatty livers, fresh or chilled 0207.43.00 Fatty livers of ducks, fresh or chilled 15 0 CHT/01 0207.44 Other, fresh or chilled 0207.44.10 Meat of ducks, cut in pieces, fresh or chilled 35 0 CHT/01 0207.44.20 Heart of ducks, fresh or chilled 34 0 CHT/01 0207.44.90 Other offal of ducks, fresh or chilled 25 SSG 0 CHT/01 0207.45 Other, frozen 0207.45.10 Meat of ducks, cut in pieces, frozen 35 0 CHT/01 0207.45.20 Livers of ducks, frozen 25 0 CHT/01 0207.45.30 Heart of ducks, frozen 34 0 CHT/01 0207.45.90 Other offal of ducks, frozen 25 SSG 0 CHT/01 0207.5 -Of geese : 0207.51 Not cut in pieces, fresh or chilled 0207.51.00 Meat of geese, not cut in pieces, fresh or chilled 25 0 CHT/01 0207.52 Not cut in pieces, frozen 0207.52.00 Meat of geese, not cut in pieces, frozen 25US 0 CHT/01 0207.53 Fatty livers, fresh or chilled 0207.53.00 Fatty livers of geese, fresh or chilled 15 0 CHT/01 0207.54 Other, fresh or chilled 0207.54.10 Meat of geese, cut in pieces, fresh or chilled 25 0 CHT/01 0207.54.20 Heart of geese, fresh or chilled 34 0 CHT/01 0207.54.90 Other offal of geese, fresh or chilled 25 SSG 0 CHT/01 0207.55 Other, frozen HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 10 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0207.55.10 Meat of geese, cut in pieces, frozen 25US 0 CHT/01 0207.55.20 Livers of geese, frozen 25 0 CHT/01 0207.55.30 Heart of geese, frozen 34 0 CHT/01 0207.55.90 Other offal of geese, frozen 25 SSG 0 CHT/01 0207.60 Of guinea fowls 0207.60.10 Meat of guinea fowls, not cut in pieces, fresh or 25 0 CHT/01 chilled 0207.60.20 Meat of guinea fowls, cut in pieces, fresh or 25 0 CHT/01 chilled 0207.60.30 Other offal of guinea fowls, fresh or chilled 25 SSG 0 CHT/01 0207.60.40 Meat of guinea fowls, not cut in pieces, frozen 25US 0 CHT/01 0207.60.50 Meat of guinea fowls, cut in pieces, frozen 25US 0 CHT/01 0207.60.60 Livers of guinea fowls, frozen 25 0 CHT/01 0207.60.90 Other offal of guinea fowls, frozen 25 SSG 0 CHT/01 0208 Other meat and edible meat offal, fresh, chilled or frozen 0208.10 Of rabbits or hares 0208.10.10 Meat of rabbits or hares, fresh, chilled or frozen 20 0 CHT/01, WT/Let/1034, WT/Let/656 0208.10.20 Edible offal of rabbits or hares, fresh, chilled or 20 0 CHT/01, frozen WT/Let/1034, WT/Let/656 0208.30 Of primates 0208.30.10 Meat of the order Primates of mammals, fresh, 34US 0 CHT/01, chilled or frozen WT/Let/1034, WT/Let/656 0208.30.20 Edible offal of the order Primates of mammals, 45 0 CHT/01, fresh, chilled or frozen WT/Let/1034, WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 11 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0208.40 Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) 0208.40.10 Meat of whales, dolphins, porpoises, manatees 34US 0 CHT/01, and dugongs, fresh, chilled or frozen WT/Let/1034, WT/Let/656 0208.40.20 Edible offal of whales, dolphins, porpoises, 45 0 CHT/01, manatees and dugongs, fresh, chilled or frozen WT/Let/1034, WT/Let/656 0208.40.30 Meat of seals, sea lions and walruses, fresh, 34US 0 CHT/01, chilled or frozen WT/Let/1034, WT/Let/656 0208.40.40 Edible offal of seals, sea lions and walruses, fresh, 45 0 CHT/01, chilled or frozen WT/Let/1034, WT/Let/656 0208.50 Of reptiles (including snakes and turtles) 0208.50.10 Meat of reptiles (including snakes and turtles), 34US 0 CHT/01, fresh, chilled or frozen WT/Let/1034, WT/Let/656 0208.50.20 Edible offal of reptiles (including snakes and 45 0 CHT/01, turtles), fresh, chilled or frozen WT/Let/1034, WT/Let/656 0208.60 Of camels and other camelids (Camelidae) 0208.60.10 Meat of camels and other camelids, fresh, chilled 34US 0 CHT/01, or frozen WT/Let/1034, WT/Let/656 0208.60.20 Edible offal of camels and other camelids, fresh, 45 0 CHT/01, chilled or frozen WT/Let/1034, WT/Let/656 0208.90 Other 0208.90.11 Meat of deer, fresh, chilled or frozen 15 0 CHT/01, WT/Let/1034, WT/Let/656 0208.90.12 Lu Pien (Cervi Penis), fresh, chilled or frozen 20 0 CHT/01, WT/Let/1034 HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 12 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0208.90.13 Tendons of deer, fresh, chilled or frozen 15 0 CHT/01, WT/Let/1034 0208.90.21 Meat of frogs' legs, fresh, chilled or frozen 27JP 0 CHT/01, WT/Let/1034, WT/Let/656 0208.90.29 Other meat, fresh, chilled or frozen 34US 0 CHT/01, WT/Let/1034, WT/Let/656 0208.90.90 Other edible meat offal (other than those of 45 0 CHT/01, heading 02.06 and heading 02.07), fresh, chilled WT/Let/1034, or frozen WT/Let/656 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked 0209.10 Of pigs 0209.10.00 Pig fat, free of lean meat, not rendered or 18 0 CHT/01 otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked 0209.90 Other 0209.90.00 Poultry fat, free of lean meat, not rendered or 18 0 CHT/01 otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal 0210.1 -Meat of swine: 0210.11 Hams, shoulders and cuts thereof, with bone in 0210.11.00 Hams, shoulders and cuts thereof of swine, with 15US 0 CHT/01, bone in WT/Let/656 0210.12 Bellies (streaky) and cuts thereof 0210.12.00 Bellies (streaky) and cuts thereof, of swine 20US 0 CHT/01, WT/Let/656 0210.19 Other 0210.19.00 Other meat of swine, salted, in brine, dried or 15US 0 CHT/01, smoked WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 13 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0210.20 Meat of bovine animals 0210.20.00 Meat of bovine animals, salted, in brine, dried or 15US 0 CHT/01, smoked WT/Let/656 0210.9 - Other, including edible flours and meals of meat and meat offal : 0210.91 Of primates 0210.91.00 Meat and edible offals of the order Primates of 20 0 CHT/01, mammals, salted, in brine, dried or smoked; flours WT/Let/656 and meals thereof 0210.92 Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) 0210.92.00 Meat and edible offals of whales, dolphin, 20 0 CHT/01, porpoises, manatees, dugongs, seals, sea lions and WT/Let/656 walruses, salted, in brine, dried or smoked; flours and meals thereof 0210.93 Of reptiles (including snakes and turtles) 0210.93.00 Meat and edible offals of reptiles (including 20 0 CHT/01, snakes and turtles), salted, in brine, dried or WT/Let/656 smoked; flours and meals thereof 0210.99 Other 0210.99.11 Liver of fowls of the species Gallus domesticus, 25 0 CHT/01, salted, in brine, dried or smoked WT/Let/656 0210.99.12 Drumsticks (including leg and leg quarters) and 20 SSG 0 CHT/01, wings of fowls of the species Gallus domesticus, WT/Let/656 salted, in brine, dried or smoked 0210.99.13 Heart and feet of fowls of the species Gallus 25 0 CHT/01, domesticus, salted, in brine, dried or smoked WT/Let/656 0210.99.19 Other cuts of fowls of the species Gallus 20 SSG 0 CHT/01, domesticus, salted, in brine, dried or smoked WT/Let/656 0210.99.21 Other poultry liver, salted, in brine, dried or 30 0 CHT/01, smoked WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 14 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0210.99.29 Other edible poultry offal, salted, in brine, dried 25 SSG 0 CHT/01, or smoked (other than poultry livers); flours and WT/Let/656 meals thereof 0210.99.30 K'o Chiai (Gecko Gecko), dried 2.5 0 CHT/01 0210.99.41 Lu Pien (Cervi Penis), dried 20 0 CHT/01 0210.99.42 Tendons of deer, dried 15CE15 0 CHT/01 0210.99.90 Other meat and edible offals, salted, in brine, 20 0 CHT/01, dried or smoked; flours and meals thereof WT/Let/656 0401 Milk and cream, not concentrated nor containing added sugar or other sweetening matter 0401.10 Of a fat content, by weight, not exceeding 1% 0401.10.10 Fresh milk (excluding raw milk and milk of goat NT$15.6/KGMSSG AU, NZ 0 CHT/01 and sheep), not concentrated and unsweetened, of a fat content, by weight, not exceeding 1% 0401.10.20 Longlife milk (excluding milk of goat and sheep), NT$15.6/KGMSSG AU, NZ 0 CHT/01 not concentrated and unsweetened, of a fat content, by weight, not exceeding 1% 0401.10.90 Cream and other milk, not concentrated and 20AU 0 CHT/01 unsweetened, of a fat content, by weight, not exceeding 1% 0401.20 Of a fat content, by weight, exceeding 1% but not exceeding 6% 0401.20.10 Fresh milk (excluding raw milk and milk of goat NT$15.6/KGMSSG AU, NZ 0 CHT/01 and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 1% but not exceeding 6% 0401.20.20 Longlife milk (excluding raw milk and milk of NT$15.6/KGMSSG AU, NZ 0 CHT/01 goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 1% but not exceeding 6% 0401.20.90 Cream and other milk, not concentrated and 20AU 0 CHT/01 unsweetened, of a fat content, by weight, exceeding 1% but not exceeding 6% 0401.40 Of a fat content, by weight, exceeding 6 % but not exceeding 10%

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 15 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0401.40.10 Fresh milk (excluding raw milk and milk of goat NT$15.6/KGMSSG AU, NZ 0 CHT/01 and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 6% but not exceeding 10% 0401.40.20 Longlife milk (excluding raw milk and milk of NT$15.6/KGMSSG AU, NZ 0 CHT/01 goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 6% but not exceeding 10% 0401.40.90 Cream and other milk, not concentrated and 20AU 0 CHT/01 unsweetened, of a fat content, by weight, exceeding 6% but not exceeding 10% 0401.50 Of a fat content, by weight, exceeding 10 % 0401.50.10 Fresh milk (excluding raw milk and milk of goat NT$15.6/KGMSSG AU, NZ 0 CHT/01 and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 10% 0401.50.20 Longlife milk (excluding raw milk and milk of NT$15.6/KGMSSG AU, NZ 0 CHT/01 goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 10% 0401.50.90 Cream and other milk, not concentrated and 20AU 0 CHT/01 unsweetened, of a fat content, by weight, exceeding 10% 0407 Birds' eggs, in shell, fresh, preserved or cooked 0407.1 -Fertilised eggs for incubation : 0407.11 Of fowls of the species Gallus domesticus 0407.11.10 Fertilised eggs of specific pathogen free of fowls 00CE15 CHT/01 of the species Gallus domesticus for incubation 0407.11.90 Other fertilised eggs of fowls of the species Gallus 10US 0 CHT/01 domesticus for incubation 0407.19 Other 0407.19.10 Other fertilised birds' eggs of specific pathogen 00CE15 CHT/01 free for incubation 0407.19.90 Other fertilised birds' eggs for incubation 10US 0 CHT/01 0407.2 -Other fresh eggs : 0407.21 Of fowls of the species Gallus domesticus

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 16 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0407.21.00 Eggs of fowls of the species Gallus domesticus, in 30US 0 CHT/01 shell, fresh 0407.29 Other 0407.29.00 Other birds' eggs, in shell, fresh 30US 0 CHT/01 0407.90 Other 0407.90.00 Birds' eggs, in shell, preserved or cooked 30US 0 CHT/01 0603 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared 0603.1 Fresh 0603.11 Roses 0603.11.00 Roses, fresh 20CO, CE15, 0 CHT/01, MY, TH, US WT/Let/1034 0603.12 Carnations 0603.12.00 Carnations, fresh 20CO, CE15, 0 CHT/01, MY, TH, US WT/Let/1034 0603.13 Orchids 0603.13.00 Orchids, fresh 20CO, CE15, 0 CHT/01, MY, TH, US WT/Let/1034 0603.14 Chrysanthemums 0603.14.00 Chrysanthemums, fresh 20CO, CE15, 0 CHT/01, MY, TH, US WT/Let/1034 0603.15 Lilies (Lilium spp.) 0603.15.00 Lilies, fresh 20CO, CE15, 0 CHT/01, MY, TH, US WT/Let/1034 0603.19 Other 0603.19.10 Opium poppier, fresh 22 0 CHT/01, WT/Let/1034 0603.19.90 Other cut flowers and flower buds of a kind 20CO, CE15, 0 CHT/01, suitable for bouquets or for ornamental purposes, MY, TH, US WT/Let/1034 fresh 0603.90 Other 0603.90.10 Opium poppier, dried or otherwise prepared 22 0 CHT/01, WT/Let/1034

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 17 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0603.90.90 Other cut flower and flower buds of a kind 18CO, CE15, 0 CHT/01, suitable for bouquets or for ornamental purposes, US WT/Let/1034 dyed, bleached, impregnated or otherwise prepared 0604 Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared 0604.20 Fresh 0604.20.11 Sphagnum moss, fresh 0 0 CHT/01 0604.20.19 Other mosses and lichens, fresh 17CE15 0 CHT/01 0604.20.20 Christmas trees (coniferous), fresh 10US 0 CHT/01 0604.20.30 Foliage, branches and other parts of plants, 20CE15, US, 0 CHT/01 without flowers or flower buds, being goods of a CR kind suitable for bouquets or ornamental purposes, fresh 0604.20.41 Mascareen grass, fresh 20 0 CHT/01 0604.20.49 Other ornamental grass, fresh 20CR 0 CHT/01 0604.90 Other 0604.90.11 Other sphagnum moss 0 0 CHT/01 0604.90.19 Other mosses and lichens 17CE15 0 CHT/01 0604.90.90 Other foliage, branches and other parts of plants, 10US, CR 0 CHT/01 without flowers or flower buds, being goods of a kind suitable for bouquets or ornamental purposes, dried, dyed, bleached, impregnated or otherwise prepared 0709 Other vegetables, fresh or chilled 0709.20 Asparagus 0709.20.00 Asparagus, fresh or chilled 5US 0 CHT/01, WT/Let/1034, WT/Let/656 0709.30 Aubergines (egg-plants) 0709.30.00 Aubergines (egg-plants), fresh or chilled 25 0 CHT/01, WT/Let/1034, WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 18 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0709.40 Celery other than celeriac 0709.40.00 Celery other than celeriac, fresh or chilled 15AU, US 0 CHT/01, WT/Let/1034, WT/Let/656 0709.5 -Mushrooms and truffles: 0709.51 Mushrooms of the genus Agaricus 0709.51.10 Mushroom, fresh or chilled 24 0 CHT/01, WT/Let/1034, WT/Let/656 0709.51.90 Other mushrooms of the genus Agaricus, fresh or 24 0 CHT/01, chilled WT/Let/1034, WT/Let/656 0709.59 Other 0709.59.10 Shiitake (Lentinus edodes), fresh or chilled 20CA 0 CHT/01, WT/Let/1034, WT/Let/656 0709.59.20 Straw mushroom (Volvariella volvacea), fresh or 24 0 CHT/01, chilled WT/Let/1034, WT/Let/656 0709.59.30 Truffles, fresh or chilled 24 0 CHT/01, WT/Let/1034, WT/Let/656 0709.59.90 Other edible mushrooms, fresh or chilled 24 0 CHT/01, WT/Let/1034, WT/Let/656 0709.60 Fruits of the genus Capsicum or of the genus Pimenta 0709.60.00 Fruits of the genus Capsicum or of the genus 20 0 CHT/01, Pimenta, fresh or chilled WT/Let/1034, WT/Let/656 0709.70 Spinach, New Zealand spinach and orache spinach (garden spinach) 0709.70.00 Spinach, New Zealand spinach and orache 20 0 CHT/01, spinach (garden spinach), fresh or chilled WT/Let/1034, WT/Let/656 0709.9 -Other :

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 19 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0709.91 Globe artichokes 0709.91.00 Globe artichokes, fresh or chilled 10US 0 CHT/01, WT/Let/1034, WT/Let/656 0709.92 Olives 0709.92.00 Olives, fresh or chilled 10 0 CHT/01, WT/Let/1034, WT/Let/656 0709.93 Pumpkins, squash and gourds (Cucurbita spp.) 0709.93.00 Pumpkins, squash and gourds, fresh or chilled 25JP 0 CHT/01, WT/Let/1034, WT/Let/656 0709.99 Other 0709.99.10 Sweet corn, fresh or chilled 20 0 CHT/01, WT/Let/1034, WT/Let/656 0709.99.90 Other vegetables, fresh or chilled 25JP 0 CHT/01, WT/Let/1034, WT/Let/656 0713 Dried leguminous vegetables, shelled, whether or not skinned or split 0713.10 Peas (Pisum sativum) 0713.10.10 Pea seed 0CA 0 CHT/01 0713.10.90 Other dried peas (Pisum sativum),whether or not 00AU, CA CHT/01 skinned or split 0713.20 Chickpeas (garbanzos) 0713.20.00 Dried chickpeas (Garbanzos), whether or not 8.5CE15 0 CHT/01 skinned or split 0713.3 -Beans (Vigna spp., Phaseolus spp.): 0713.31 Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek 0713.31.10 Dried mung bean (Vigna radiata (L.) Wilczek) 20AU, TH 0 CHT/01 0713.31.20 Dried black gram (Vigna mungo (L.) Hepper) 8.5 0 CHT/01

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 20 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0713.32 Small red (Adzuki) beans (Phaseolus or Vigna angularis) 0713.32.00 Dried red beans (Phaseolus or Vigna angularis), NT$22/KGMSSG 0 CHT/01 (incl. adzuki bean, all varieties and red long bean) 0713.33 Kidney beans, including white pea beans (Phaseolus vulgaris) 0713.33.10 Kidney beans seed, including white pea beans seed 0 0 CHT/01 0713.33.90 Other kidney beans, including white pea beans 50 CHT/01 (Phaseolus vulgaris), dried 0713.34 Bambara beans (Vigna subterranea or Voandzeia subterranea) 0713.34.10 Bambara bean seed 0 0 CHT/01 0713.34.90 Other bambara beans 8.5 0 CHT/01 0713.35 Cow peas (Vigna unguiculata) 0713.35.10 Cow pea seed 0 0 CHT/01 0713.35.90 Other cow peas 8.5 0 CHT/01 0713.39 Other 0713.39.20 Other bean seed (vigna spp., phaseolus spp.) 0 0 CHT/01 0713.39.90 Other beans (vigna spp., phaseolus spp.) 8.5 0 CHT/01 0713.40 Lentils 0713.40.00 Lentils, dried 5 0 CHT/01 0713.50 Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor) 0713.50.10 Broad bean seed 0 0 CHT/01 0713.50.90 Other broad beans (Vicia faba var, major), dried, 8.5AU 0 CHT/01 and horse beans (Vicia faba var. equina and Vicia faba var. minor), dried 0713.60 Pigeon peas (Cajanus cajan) 0713.60.10 Pigeon pea seed 0 0 CHT/01 0713.60.90 Other pigeon peas 8.5 0 CHT/01 0713.90 Other 0713.90.10 Other dried leguminous vegetable seeds 0 0 CHT/01

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 21 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0713.90.90 Other dried leguminous vegetable 8.5 0 CHT/01 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith 0714.10 Manioc (Cassava) 0714.10.10 Manioc (Cassava), fresh, chilled or dried 5TH, CR 0 CHT/01 0714.10.20 Manioc (Cassava), frozen 20JP, ZA, US, 0 CHT/01 CR 0714.20 Sweet potatoes 0714.20.10 Sweet potatoes, fresh, chilled or dried 10 0 CHT/01 0714.20.20 Sweet potatoes, frozen 20JP, ZA, US 0 CHT/01 0714.30 Yams (Dioscorea spp.) 0714.30.10 Yam, dried 0CR 0 CHT/01 0714.30.20 Yam, fresh or chilled 16CR 0 CHT/01 0714.30.30 Yam, frozen 20JP, ZA, US, 0 CHT/01 CR 0714.40 Taro (Colocasia spp.) 0714.40.10 Taro, fresh, chilled or dried 16CR 0 CHT/01 0714.40.20 Taro, frozen 20JP, ZA, US, 0 CHT/01 CR 0714.50 Yautia (Xanthosoma spp.) 0714.50.10 Yautia, fresh, chilled or dried 16CR 0 CHT/01 0714.50.20 Yautia, frozen 20JP, ZA, US, 0 CHT/01 CR 0714.90 Other 0714.90.11 Water chestnuts, fresh, chilled or dried 16 0 CHT/01 0714.90.12 Water chestnuts, frozen 20JP, ZA, US 0 CHT/01 0714.90.21 Arrowroot, fresh, chilled or dried 15 0 CHT/01 0714.90.22 Arrowroot, frozen 20JP, ZA, US 0 CHT/01 0714.90.91 Other articles of heading 07.14, fresh, chilled or 16CR 0 CHT/01 dried

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 22 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0714.90.92 Other articles of heading 07.14, frozen 20JP, ZA, US, 0 CHT/01 CR 0801 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled 0801.1 -Coconuts: 0801.11 Desiccated 0801.11.00 Desiccated coconuts 5 0 CHT/01 0801.12 In the inner shell (endocarp) 0801.12.00 Coconuts, shelled 120 0 CHT/01 0801.19 Other 0801.19.00 Other coconuts 120 0 CHT/01 0801.2 -Brazil nuts: 0801.21 In shell 0801.21.10 Brazil nuts, in shell, fresh 16 0 CHT/01 0801.21.20 Brazil nuts, in shell, dried 20 0 CHT/01 0801.22 Shelled 0801.22.10 Brazil nuts, shelled, fresh 16 0 CHT/01 0801.22.20 Brazil nuts, shelled, dried 20 0 CHT/01 0801.3 -Cashew nuts: 0801.31 In shell 0801.31.10 Fresh cashew nuts, in shell 16 0 CHT/01 0801.31.20 Dried cashew nuts, in shell NT$26.2/KGM 0 CHT/01 or 16% whichever is higher 0801.32 Shelled 0801.32.10 Fresh cashew nuts, shelled 16 0 CHT/01 0801.32.20 Dried cashew nuts, shelled NT$26.2/KGM 0 CHT/01 or 16% whichever is higher 0802 Other nuts, fresh or dried, whether or not shelled or peeled

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 23 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0802.1 -Almonds: 0802.11 In shell 0802.11.10 Sweet almonds, in shell, fresh or dried 5 0 CHT/01, WT/Let/1034 0802.11.20 Bitter almonds, in shell, fresh or dried NT$4/KGM or 0 CHT/01, 10% whichever is WT/Let/1034 higher 0802.12 Shelled 0802.12.10 Sweet almonds, shelled, fresh or dried 2.5 0 CHT/01, WT/Let/1034 0802.12.20 Bitter almonds, shelled, fresh or dried NT$4/KGM or 0 CHT/01, 10% whichever is WT/Let/1034 higher 0802.2 -Hazelnuts or filberts (Corylus spp.): 0802.21 In shell 0802.21.00 Hazelnuts or filberts (corylus spp.), in shelled, 7.5CE15, US 0 CHT/01, fresh or dried WT/Let/1034 0802.22 Shelled 0802.22.00 Hazelnuts or filberts (corylus spp.), shelled, fresh 70US CHT/01, or dried WT/Let/1034 0802.3 -Walnuts: 0802.31 In shell 0802.31.00 Walnuts, in shell, fresh or dried 5US 0 CHT/01, WT/Let/1034 0802.32 Shelled 0802.32.00 Walnuts, shelled, fresh or dried 5US 0 CHT/01, WT/Let/1034 0802.4 -Chestnuts (Castanea spp.) : 0802.41 In shell 0802.41.10 Fresh chestnuts, in shell NT$5.8/KGM or CE15, TR0 CHT/01, 16% whichever is WT/Let/1034 higher

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 24 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0802.41.20 Dried chestnuts, in shell NT$10.2/KGM CE150 CHT/01, or 16% WT/Let/1034 whichever is higher 0802.42 Shelled 0802.42.10 Fresh chestnuts, shelled NT$5.8/KGM or CE15, TR0 CHT/01, 16% whichever is WT/Let/1034 higher 0802.42.20 Dried chestnuts, shelled NT$10.2/KGM CE150 CHT/01, or 16% WT/Let/1034 whichever is higher 0802.5 -Pistachios : 0802.51 In shell 0802.51.00 Pistachios, in shell, fresh or dried 3US 0 CHT/01, WT/Let/1034 0802.52 Shelled 0802.52.00 Pistachios, shelled, fresh or dried 3US 0 CHT/01, WT/Let/1034 0802.6 -Macadamia nuts : 0802.61 In shell 0802.61.00 Macadamia nuts, in shell, fresh or dried 7.5AU 0 CHT/01, WT/Let/1034 0802.62 Shelled 0802.62.00 Macadamia nuts, shelled, fresh or dried 7.5AU 0 CHT/01, WT/Let/1034 0802.70 Kola nuts (Cola spp.) 0802.70.00 Kola nuts, whether or not shelled or peeled, fresh 20US 0 CHT/01, or dried WT/Let/1034 0802.80 Areca nuts 0802.80.00 Areca (betel) nuts, fresh or dried NT$810/KGMSSG 0 CHT/01, WT/Let/1034 0802.90 Other

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 25 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0802.90.10 Ginkgo (white nuts), fresh or dried 20 0 CHT/01, WT/Let/1034 0802.90.20 Pecans, fresh or dried 7.5AU 0 CHT/01, WT/Let/1034 0802.90.40 Lotus seeds 16 0 CHT/01, WT/Let/1034, WT/Let/656 0802.90.50 Pine seeds 16 0 CHT/01, WT/Let/1034, WT/Let/656 0802.90.90 Other edible nuts, whether or not shelled or 20US 0 CHT/01, peeled, fresh or dried WT/Let/1034 0803 Bananas, including plantains, fresh or dried 0803.10 Plantains 0803.10.00 Plantains, fresh or dried 100CO, CR 0 CHT/01 0803.90 Other 0803.90.00 Other bananas, fresh or dried 100CO, CR 0 CHT/01 0808 Apples, pears and quinces, fresh 0808.10 Apples 0808.10.00 Fresh apples 20AU, CA, CL, 0 CHT/01 KR, US 0808.30 Pears 0808.30.10 European pears (Pyrus communis), fresh 10AU, US 0 CHT/01 0808.30.90 Other pears, fresh NT$49/KGMSSG 0 CHT/01 0808.40 Quinces 0808.40.00 Quinces, fresh 25 0 CHT/01 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh 0809.10 Apricots 0809.10.00 Fresh apricots 20US 0 CHT/01 0809.2 -Cherries : 0809.21 Sour cherries (Prunus cerasus) 0809.21.00 Sour cherries, fresh 7.5AU, US 0 CHT/01

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 26 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0809.29 Other 0809.29.00 Other cherries, fresh 7.5AU, US 0 CHT/01 0809.30 Peaches, including nectarines 0809.30.00 Fresh peaches, including nectarines 20AU, US 0 CHT/01 0809.40 Plums and sloes 0809.40.10 Fresh plums 20AU, CL, US 0 CHT/01 0809.40.20 Fresh sloes 20 0 CHT/01 0810 Other fruit, fresh 0810.10 Strawberries 0810.10.00 Fresh strawberries 20US 0 CHT/01, WT/Let/1034, WT/Let/656 0810.20 Raspberries, blackberries, mulberries and loganberries 0810.20.00 Raspberries, blackberries, mulberries and 7.5US 0 CHT/01, loganberries, fresh WT/Let/1034, WT/Let/656 0810.30 Black, white or red currants and gooseberries 0810.30.00 Black, white, or red currants and gooseberries, 15CE15 0 CHT/01, fresh WT/Let/1034, WT/Let/656 0810.40 Cranberries, bilberries and other fruits of the genus Vaccinium 0810.40.10 Blueberries, fresh 7.5US 0 CHT/01, WT/Let/1034, WT/Let/656 0810.40.90 Cranberries, bilberries and other fruits of the 7.5US 0 CHT/01, genus Vaccinium, fresh WT/Let/1034, WT/Let/656 0810.50 Kiwifruit 0810.50.00 Kiwifruits, fresh 20NZ, TH, US 0 CHT/01, WT/Let/1034, WT/Let/656 0810.60 Durians

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 27 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0810.60.00 Durians, fresh 17TH 0 CHT/01, WT/Let/1034, WT/Let/656 0810.70 Persimmons 0810.70.00 Persimmons, fresh 35 SSG 0 CHT/01, WT/Let/1034, WT/Let/656 0810.90 Other 0810.90.10 Litchis, longans, fresh 17CO, TH 0 CHT/01, WT/Let/1034, WT/Let/656 0810.90.20 Rambutan, fresh 17TH, US 0 CHT/01, WT/Let/1034, WT/Let/656 0810.90.40 Carambolas (star fruit), fresh 30TH 0 CHT/01, WT/Let/1034, WT/Let/656 0810.90.60 Sweet Sop 25TH 0 CHT/01, WT/Let/1034, WT/Let/656 0810.90.80 Jujubes, fresh 27 0 CHT/01 0810.90.99 Other fruits, fresh 30CO, NZ, TH, 0 CHT/01, US WT/Let/1034, WT/Let/656 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta 0904.1 -Pepper: 0904.11 Neither crushed nor ground 0904.11.10 Black pepper, neither crushed nor ground NT$5.5/KGM or MY0 CHT/01 10% whichever is higher 0904.11.20 White pepper, neither crushed nor ground NT$7/KGM or MY0 CHT/01 10% whichever is higher 0904.12 Crushed or ground

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 28 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0904.12.00 Pepper, crushed or ground 10 0 CHT/01 0904.2 -Fruits of the genus Capsicum or of the genus Pimenta : 0904.21 Dried, neither crushed nor ground 0904.21.10 Seeds of the genus Capsicum or of the genus 20 0 CHT/01 Pimenta, for planting 0904.21.90 Other fruits of the genus Capsicum or of the genus 20 0 CHT/01 Pimenta, dried, neither crushed nor ground 0904.22 Crushed or ground 0904.22.00 Fruits of the genus Capsicum or of the genus 20 0 CHT/01 Pimenta, crushed or ground 0905 Vanilla 0905.10 Neither crushed nor ground 0905.10.00 Vanilla, neither crushed nor ground 12CE15 0 CHT/01 0905.20 Crushed or ground 0905.20.00 Vanilla, crushed or ground 12CE15 0 CHT/01 0907 Cloves (whole fruit, cloves and stems) 0907.10 Neither crushed nor ground 0907.10.00 Cloves, neither crushed nor ground 0 0 CHT/01 0907.20 Crushed or ground 0907.20.00 Cloves, crushed or ground 0 0 CHT/01 0908 Nutmeg, mace and cardamoms 0908.1 -Nutmeg : 0908.11 Neither crushed nor ground 0908.11.00 Nutmeg, neither crushed nor ground 0 0 CHT/01 0908.12 Crushed or ground 0908.12.00 Nutmeg, crushed or ground 0 0 CHT/01 0908.2 -Mace : 0908.21 Neither crushed nor ground 0908.21.00 Mace, neither crushed nor ground 0CE15 0 CHT/01 0908.22 Crushed or ground 0908.22.00 Mace, crushed or ground 0CE15 0 CHT/01 HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 29 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0908.3 -Cardamoms : 0908.31 Neither crushed nor ground 0908.31.00 Cardamoms, neither crushed nor ground 0 0 CHT/01 0908.32 Crushed or ground 0908.32.00 Cardamoms, crushed or ground 0 0 CHT/01 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries 0909.2 -Seeds of coriander : 0909.21 Neither crushed nor ground 0909.21.00 Seeds of coriander, neither crushed nor ground 2.5 0 CHT/01 0909.22 Crushed or ground 0909.22.00 Seeds of coriander, crushed or ground 2.5 0 CHT/01 0909.3 -Seeds of cumin : 0909.31 Neither crushed nor ground 0909.31.00 Seeds of cumin, neither crushed nor ground 2.5 0 CHT/01 0909.32 Crushed or ground 0909.32.00 Seeds of cumin, crushed or ground 2.5 0 CHT/01 0909.6 -Seeds of anise, badian, caraway or fennel; juniper berries : 0909.61 Neither crushed nor ground 0909.61.00 Seeds of anise, badian, caraway or fennel, juniper 2.5CE15 0 CHT/01 berries, neither crushed nor ground 0909.62 Crushed or ground 0909.62.00 Seeds of anise, badian, caraway or fennel, juniper 2.5CE15 0 CHT/01 berries, crushed or ground 0910 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices 0910.1 -Ginger : 0910.11 Neither crushed nor ground 0910.11.00 Ginger, neither crushed nor ground 20JP,TH 0 CHT/01, WT/Let/1034 0910.12 Crushed or ground

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 30 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

0910.12.00 Ginger, crushed or ground 20JP,TH 0 CHT/01, WT/Let/1034 0910.20 Saffron 0910.20.00 Saffron 0CE15 0 CHT/01, WT/Let/1034 0910.30 Turmeric (curcuma) 0910.30.00 Turmeric (curcuma) 0 0 CHT/01, WT/Let/1034 0910.9 -Other spices: 0910.91 Mixtures referred to in Note 1 (b) to this Chapter 0910.91.00 Mixtures referred to in Note 1 (b) to this Chapter 15 0 CHT/01, WT/Let/1034 0910.99 Other 0910.99.10 Thyme, bay leaves 0CE15 0 CHT/01, WT/Let/1034 0910.99.20 Curry 10 0 CHT/01, WT/Let/1034 0910.99.90 Other spices 15 0 CHT/01, WT/Let/1034 1001 Wheat and meslin 1001.1 -Durum wheat : 1001.11 Seed 1001.11.00 Seed of durum wheat 6.5AU, CA, US 0 CHT/01 1001.19 Other 1001.19.00 Other durum wheat 6.5AU, CA, US 0 CHT/01 1001.9 -Other : 1001.91 Seed 1001.91.00 Seed of other wheat 6.5AU 0 CHT/01 1001.99 Other 1001.99.00 Other wheat and meslin 6.5AU 0 CHT/01 1002 Rye 1002.10 Seed

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 31 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

1002.10.00 Seed of rye 2CA 0 CHT/01 1002.90 Other 1002.90.00 Other rye 2CA 0 CHT/01 1003 Barley 1003.10 Seed 1003.10.00 Seed of barley 1AU, CA 0 CHT/01 1003.90 Other 1003.90.00 Other barley 1AU, CA 0 CHT/01 1004 Oats 1004.10 Seed 1004.10.00 Seed of oats 2AU, CA 0 CHT/01 1004.90 Other 1004.90.00 Other oats 2AU, CA 0 CHT/01 1007 Grain sorghum 1007.10 Seed 1007.10.00 Seed of grain sorghum 0AU 0 CHT/01 1007.90 Other 1007.90.00 Other grain sorghum 0AU 0 CHT/01 1008 Buckwheat, millet and canary seeds; other cereals 1008.10 Buckwheat 1008.10.00 Buckwheat 4 0 CHT/01 1008.2 -Millet : 1008.21 Seed 1008.21.00 Seed of millet 3AU 0 CHT/01 1008.29 Other 1008.29.00 Other millet 3AU 0 CHT/01 1008.30 Canary seeds 1008.30.00 Canary seeds 3CA 0 CHT/01 1008.40 Fonio (Digitaria spp.) 1008.40.00 Fonio 50 CHT/01 1008.50 Quinoa (Chenopodium quinoa) HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 32 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

1008.50.00 Quinoa 5 0 CHT/01 1008.60 Triticale 1008.60.00 Triticale 5 0 CHT/01 1008.90 Other cereals 1008.90.00 Other cereals 5 0 CHT/01 1102 Cereal flours other than of wheat or meslin 1102.20 Maize (corn) flour 1102.20.00 Maize (corn) flour 7.5AU, CE15 0 CHT/01, WT/Let/1034 1102.90 Other 1102.90.11 Glutionus rice flour NT$49/KGMSSG 0 CHT/01, WT/Let/1034, WT/Let/578 1102.90.19 Other rice flour NT$49/KGMSSG 0 CHT/01, WT/Let/1034, WT/Let/578 1102.90.90 Other cereal flour 25AU, CE15 0 CHT/01, WT/Let/1034 1201 Soya beans, whether or not broken 1201.10 Seed 1201.10.00 Seed of soybeans 0CA, US 0 CHT/01 1201.90 Other 1201.90.00 Other soybeans, whether or not broken 0CA, US 0 CHT/01 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken 1202.30 Seed 1202.30.10 Seed of ground-nuts, in shell NT$42/KGMSSG 0 CHT/01 1202.30.20 Seed of ground-nuts, shelled NT$64/KGMSSG 0 CHT/01 1202.4 -Other : 1202.41 In shell 1202.41.00 Ground-nuts, in shell NT$42/KGMSSG 0 CHT/01 1202.42 Shelled, whether or not broken

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 33 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

1202.42.00 Ground-nuts, shelled, whether or not broken NT$64/KGMSSG 0 CHT/01 1207 Other oil seeds and oleaginous fruits, whether or not broken 1207.10 Palm nuts and kernels 1207.10.00 Palm nuts and kernels 0US 0 CHT/01, WT/Let/1034, WT/Let/656 1207.2 -Cotton seeds : 1207.21 Seed 1207.21.00 Seed of cotton seeds 0AU, PH, US 0 CHT/01, WT/Let/1034, WT/Let/656 1207.29 Other 1207.29.00 Other cotton seeds 0AU, PH, US 0 CHT/01, WT/Let/1034, WT/Let/656 1207.30 Castor oil seeds 1207.30.00 Castor oil seeds 0US 0 CHT/01, WT/Let/1034, WT/Let/656 1207.40 Sesamum seeds 1207.40.00 Sesamum seeds 12US 0 CHT/01, WT/Let/1034, WT/Let/656 1207.50 Mustard seeds 1207.50.00 Mustard seeds 0CA, US 0 CHT/01, WT/Let/1034, WT/Let/656 1207.60 Safflower (Carthamus tinctorius) seeds 1207.60.00 Safflower (Carthamus tinctorius) seeds 0AU, US 0 CHT/01, WT/Let/1034, WT/Let/656 1207.70 Melon seeds

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 34 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

1207.70.10 Melon seeds, for planting 0US 0 CHT/01, WT/Let/1034, WT/Let/656 1207.70.90 Other melon seeds 30US 0 CHT/01, WT/Let/1034, WT/Let/656 1207.9 -Other: 1207.91 Poppy seeds 1207.91.00 Poppy seeds 0 0 CHT/01, WT/Let/1034, WT/Let/656 1207.99 Other 1207.99.10 Huo Ma Jen (Cannabis Fructus) for Chinese 00 CHT/01, medicine use, without germinative activeness WT/Let/1034, WT/Let/656 1207.99.20 Other Huo Ma Jen (Cannabis Fructus) 0 0 CHT/01, WT/Let/1034, WT/Let/656 1207.99.30 Shea nuts (karite nuts) 0US 0 CHT/01, WT/Let/1034, WT/Let/656 1207.99.90 Other oil seeds and oleaginous fruits, whether or 00US CHT/01, not broken WT/Let/1034, WT/Let/656 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or diried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included 1212.2 -Seaweeds and other algae : 1212.21 Fit for human consumption 1212.21.11 Laminaria seaweed, fresh, chilled or dried 5JP 0 CHT/01, WT/Let/1034, WT/Let/656 HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 35 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

1212.21.12 Laminaria seaweed, frozen 20JP, ZA, US 0 CHT/01, WT/Let/1034, WT/Let/656 1212.21.21 Sea laver and edible seaweed, fresh, chilled or 10CA, JP 0 CHT/01, dried WT/Let/1034, WT/Let/656 1212.21.22 Sea laver and edible seaweed, frozen 20JP, ZA, US 0 CHT/01, WT/Let/1034, WT/Let/656 1212.21.31 Black moss, fresh, chilled or dried 9 0 CHT/01, WT/Let/1034, WT/Let/656 1212.21.32 Black moss, frozen 20JP, ZA, US 0 CHT/01, WT/Let/1034, WT/Let/656 1212.21.41 Eucheuma, fresh, chilled or dried 3 0 CHT/01, WT/Let/1034, WT/Let/656 1212.21.42 Eucheuma, frozen 20JP, ZA, US 0 CHT/01, WT/Let/1034, WT/Let/656 1212.21.91 Other seaweeds and other algae, fresh, chilled or 70JP, KR CHT/01, dried WT/Let/1034, WT/Let/656 1212.21.99 Other seaweeds and other algae, frozen 20JP, ZA, US 0 CHT/01, WT/Let/1034, WT/Let/656 1212.29 Other 1212.29.11 Other laminaria seaweed, fresh, chilled or dried 5JP 0 CHT/01, WT/Let/1034, WT/Let/656 1212.29.12 Other laminaria seaweed, frozen 20JP, ZA, US 0 CHT/01, WT/Let/1034, WT/Let/656 1212.29.21 Other sea laver and edible seaweed, fresh, chilled 10CA, JP 0 CHT/01, or dried WT/Let/1034, WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 36 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

1212.29.22 Other sea laver and edible seaweed, frozen 20JP, ZA, US 0 CHT/01, WT/Let/1034, WT/Let/656 1212.29.31 Other black moss, fresh, chilled or dried 9 0 CHT/01, WT/Let/1034, WT/Let/656 1212.29.32 Other black moss, frozen 20JP, ZA, US 0 CHT/01, WT/Let/1034, WT/Let/656 1212.29.41 Other eucheuma, fresh, chilled or dried 3 0 CHT/01, WT/Let/1034, WT/Let/656 1212.29.42 Other eucheuma, frozen 20JP, ZA, US 0 CHT/01, WT/Let/1034, WT/Let/656 1212.29.91 Other seaweeds and other algae, fresh, chilled or 70JP, KR CHT/01, dried WT/Let/1034, WT/Let/656 1212.29.99 Other seaweeds and other algae, frozen 20JP, ZA, US 0 CHT/01, WT/Let/1034, WT/Let/656 1212.9 -Other: 1212.91 Sugar beet 1212.91.00 Sugar beet 16 0 CHT/01, WT/Let/1034, WT/Let/656 1212.92 Locust beans (carob) 1212.92.00 Locust beans (carob) 15 0 CHT/01, WT/Let/1034, WT/Let/656 1212.93 Sugar cane 1212.93.00 Sugar cane 10 0 CHT/01, WT/Let/1034, WT/Let/656 1212.94 Chicory roots

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 37 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

1212.94.00 Chicory roots 20 0 CHT/01, WT/Let/1034, WT/Let/656 1212.99 Other 1212.99.40 Pumpkin or squash seed 10US 0 CHT/01, WT/Let/1034, WT/Let/656 1212.99.80 Apricot, peach (including nectarine) or plum 16 0 CHT/01, stones and kernels WT/Let/1034, WT/Let/656 1212.99.90 Other fruit stones and kernels and other vegetable 16 0 CHT/01, products, primarily for human consumption WT/Let/1034, WT/Let/656 1501 Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03 1501.10 Lard 1501.10.00 Pig lard, other than that of heading 02.09 or 15.03 20JP, US 0 CHT/01 1501.20 Other pig fat 1501.20.00 Other pig fat, other than that of heading 02.09 or 20JP, US 0 CHT/01 15.03 1501.90 Other 1501.90.00 Poultry fat, other than that of heading 02.09 or 20JP, US 0 CHT/01 15.03 1502 Fats of bovine animals, sheep or goats, other than those of heading 15.03 1502.10 Tallow 1502.10.10 Fats of bovine animals, sheep or goats, rendered, 00 CHT/01 acid value not exceeding 1, other than those of heading 15.03 1502.10.20 Fats of bovine animals, sheep or goats, rendered, 00AU, NZ CHT/01 acid value exceeding 1, other than those of heading 15.03 1502.90 Other 1502.90.00 Fats of bovine animals, sheep or goats, 00AU CHT/01 unrendered, other than those of heading 15.03

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 38 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

1701 Cane or beet sugar and chemically pure sucrose, in solid form 1701.1 -Raw sugar not containing added flavouring or colouring matter: 1701.12 Beet sugar 1701.12.00 Beet sugar, not containing added flavouring or 143 0 CHT/01 colouring matter 1701.13 Cane sugar specified in Subheading Note 2 to this Chapter 1701.13.00 Cane sugar specified in Subheading Note 2 to this 143AU, CR 0 CHT/01 Chapter 1701.14 Other cane sugar 1701.14.00 Other cane sugar, not containing added flavouring 143AU, CR 0 CHT/01 or colouring matter 1701.9 -Other: 1701.91 Containing added flavouring or colouring matter 1701.91.10 Raw sugar, containing added flavouring or 143 0 CHT/01 colouring matter 1701.91.20 Refined sugar, containing added flavouring or 143AU 0 CHT/01 colouring matter 1701.99 Other 1701.99.10 Sugar, cube and loaf 143AU 0 CHT/01 1701.99.20 Rock sugar 143AU 0 CHT/01 1701.99.90 Other sugar, refined 143AU 0 CHT/01 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 2003.10 Mushrooms of the genus Agaricus 2003.10.00 Mushrooms of the genus Agaricus, prepared or 25 0 CHT/01, Note 4 preserved otherwise than by vinegar or acetic acid WT/Let/656 2003.90 Other 2003.90.10 Forest mushrooms, prepared or preserved 25 0 CHT/01, Note 4 otherwise than by vinegar or acetic acid WT/Let/656 2003.90.20 Truffles, prepared or preserved otherwise than by 20CE15 0 CHT/01, Note 4 vinegar or acetic acid WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 39 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

2003.90.90 Other mushrooms, prepared or preserved 25 0 CHT/01, Note 4 otherwise than by vinegar or acetic acid WT/Let/656 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included 2008.1 -Nuts, ground-nuts and other seeds, whether or not mixed together: 2008.11 Ground-nuts 2008.11.11 Ground-nuts, roasted, in shell NT$42/KGMSSG 0 CHT/01 Note 4 2008.11.12 Ground-nuts, roasted, shelled NT$64/KGMSSG 0 CHT/01 Note 4 2008.11.20 Peanut butter 25US 0 CHT/01 Note 4 2008.11.91 Ground-nuts, in shell, otherwise prepared or NT$42/KGMSSG 0 CHT/01 Note 4 preserved, whether or not containing added sugar or other sweetening matter or spirit 2008.11.92 Ground-nuts, shelled, otherwise prepared or NT$64/KGMSSG 0 CHT/01 Note 4 preserved, whether or not containing added sugar or other sweetening matter or spirit 2008.19 Other, including mixtures 2008.19.10 Almond, otherwise prepared or preserved 7.5 0 CHT/01 Note 4 2008.19.20 Pistachios, otherwise prepared or preserved 7.5 0 CHT/01 Note 4 2008.19.30 Pecans, macadamia nuts, otherwise prepared or 7.5US, CR 0 CHT/01 Note 4 preserved 2008.19.41 Mixtures of nuts and seeds, with a ground-nut 34 0 CHT/01 Note 4 content by weight not exceeding 20%, otherwise prepared or preserved 2008.19.42 Mixtures of nuts and seeds, with a ground-nut NT$64/KGMSSG 0 CHT/01 Note 4 content by weight exceeding 20%, otherwise prepared or preserved 2008.19.43 Corn preparation for making pop-corn 15CH, US, CR 0 CHT/01 2008.19.90 Other nuts and seeds, including mixtures, 20TR 0 CHT/01 Note 4 otherwise prepared or preserved 2008.20 Pineapples 2008.20.00 Pineapples, otherwise prepared or preserved 15TH 0 CHT/01 Note 4

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 40 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

2008.30 Citrus fruit 2008.30.00 Citrus fruit, otherwise prepared or preserved 26CE15, KR 0 CHT/01 Note 4 2008.40 Pears 2008.40.00 Pears, otherwise prepared or preserved 20ZA 0 CHT/01 Note 4 2008.50 Apricots 2008.50.00 Apricots, otherwise prepared or preserved 15ZA 0 CHT/01 Note 4 2008.60 Cherries 2008.60.00 Cherries, otherwise prepared or preserved 10US 0 CHT/01 Note 4 2008.70 Peaches 2008.70.00 Peaches, including nectarines, otherwise prepared 15AU, CE15, 0 CHT/01 Note 4 or preserved ZA, US 2008.80 Strawberries 2008.80.00 Strawberries, otherwise prepared or preserved 30CE15, US 0 CHT/01 Note 4 2008.9 -Other, including mixtures other than those of subheading 2008.19: 2008.91 Palm hearts 2008.91.00 Palm hearts 10CR 0 CHT/01 Note 4 2008.93 Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos,Vaccinium vitis-idaea) 2008.93.00 Cranberries, otherwise prepared or preserved 20JP, US, ZA, 0 CHT/01 Note 4 CR 2008.97 Mixtures 2008.97.00 Mixtures, other than those of subheading 2008.19 20TH, US 0 CHT/01 Note 4 2008.99 Other 2008.99.10 Litchis, otherwise prepared or preserved 10 0 CHT/01 Note 4 2008.99.20 Longans, otherwise prepared or preserved 10 0 CHT/01 Note 4 2008.99.30 Mangoes, otherwise prepared or preserved 25PH, TH 0 CHT/01 Note 4 2008.99.40 Avocados, otherwise prepared or preserved 15JP, US, ZA 0 CHT/01 Note 4 2008.99.50 Edible dried lavers , roasted or seasoned 30CH, US, CR 0 CHT/01 2008.99.60 Preparations of soybeans 10CH, JP, US 0 CHT/01

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 41 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

2008.99.91 Fruit, and other edible parts of plants, otherwise 20JP, US, ZA, 0 CHT/01 Note 4 prepared or preserved, whether or not containing CR added sugar or other sweetening matter 2008.99.92 Fruit and other edible parts of plants, prepared or 50 CHT/01 Note 4 preserved, whether or not containing added sugar or other sweetening matter or spirit, for use as infant food 2008.99.93 Miso 30CH, JP 0 CHT/01 2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter 2009.1 -Orange juice: 2009.11 Frozen 2009.11.10 Orange juice, unfermented and not containing 30CO, MX 0 CHT/01, Note 4 added spirit, nature, frozen WT/Let/656 2009.11.21 Orange juice, unfermented and not containing 20CO, MX, CR 0 CHT/01, Note 4 added spirit, concentrated, in a package of 18 kg WT/Let/656 or more, frozen 2009.11.22 Orange juice, unfermented and not containing 20US, CO, MX 0 CHT/01, Note 4 added spirit, concentrated, in a package less than WT/Let/656 18 kg, frozen 2009.12 Not frozen, of a Brix value not exceeding 20 2009.12.10 Orange juice, unfermented and not containing 30CO, CE15, 0 CHT/01, Note 4 added spirit, nature, not frozen, of a Brix value CR WT/Let/656 not exceeding 20 2009.12.21 Orange juice, unfermented and not containing 22.5CO, CR 0 CHT/01, Note 4 added spirit, concentrated, in a package of 18 kg WT/Let/656 or more, not frozen, Brix value not exceeding 20 2009.12.22 Orange juice, unfermented and not containing 30CO, CR 0 CHT/01, Note 4 added spirit, concentrated, not frozen, of a Brix WT/Let/656 value not exceeding 20, in a package less than 18 kg 2009.19 Other 2009.19.10 Other orange juice, unfermented and not 30CO, CE15, 0 CHT/01, Note 4 containing added spirit, nature, not frozen CR WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 42 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

2009.19.21 Other orange juice, unfermented and not 22.5CO, CR 0 CHT/01, Note 4 containing added spirit, concentrated, not frozen, WT/Let/656 in a package of 18 kg or more 2009.19.22 Other orange juice, unfermented and not 30CO, CR 0 CHT/01, Note 4 containing added spirit, concentrated, not frozen, WT/Let/656 in a package less than 18 kg 2009.2 -Grapefruit (including pomelo) juice 2009.21 Of a Brix value not exceeding 20 2009.21.11 Grapefruit juice, unfermented and not containing 22.5 0 CHT/01, Note 4 added spirit, of a Brix value not exceeding 20, in a WT/Let/656 package of 18 kg or more 2009.21.12 Grapefruit juice, unfermented and not containing 30US 0 CHT/01, Note 4 added spirit, of a Brix value not exceeding 20, in a WT/Let/656 package less than 18 kg 2009.29 Other 2009.29.11 Other grapefruit juice, unfermented and not 22.5 0 CHT/01, Note 4 containing added spirit, in a package of 18 kg or WT/Let/656 more 2009.29.12 Other grapefruit juice, unfermented and not 30US 0 CHT/01, Note 4 containing added spirit, in a package less than 18 WT/Let/656 kg 2009.3 -Juice of any other single citrus fruit : 2009.31 Of a Brix value not exceeding 20 2009.31.11 Juice of any other single citrus fruit, unfermented 20AU 0 CHT/01, Note 4 and not containing added spirit, of a Brix value WT/Let/656 not exceeding 20, in a package of 18 kg or more 2009.31.12 Juice of any other single citrus fruit, unfermented 20AU 0 CHT/01, Note 4 and not containing added spirit, of a Brix value WT/Let/656 not exceeding 20, in a package less than 18 kg 2009.39 Other 2009.39.11 Other juice of any other single citrus fruit, 20AU 0 CHT/01, Note 4 unfermented and not containing added spirit, in a WT/Let/656 package of 18 kg or more 2009.39.12 Other juice of any other single citrus fruit, 20AU 0 CHT/01, Note 4 unfermented and not containing added spirit, in a WT/Let/656 package less than 18 kg

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 43 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

2009.4 -Pineapple juice : 2009.41 Of a Brix value not exceeding 20 2009.41.10 Pineapple juice, unfermented and not containing 30AU, CO, CR 0 CHT/01, Note 4 added spirit, nature, of a Brix value not exceeding WT/Let/656 20 2009.41.21 Pineapple juice, unfermented and not containing 20TH, CO 0 CHT/01, Note 4 added spirit, concentrated, of a Brix value not WT/Let/656 exceeding 20, in a package of 18 kg or more 2009.41.22 Pineapple juice, unfermented and not containing 25TH, CO 0 CHT/01, Note 4 added spirit, concentrated, of a Brix value not WT/Let/656 exceeding 20, in a package less than 18 kg 2009.49 Other 2009.49.10 Other pineapple juice, unfermented and not 30AU, CO, CR 0 CHT/01, Note 4 containing added spirit, nature WT/Let/656 2009.49.21 Other pineapple juice, unfermented and not 20TH, CO 0 CHT/01, Note 4 containing added spirit, concentrated, in a WT/Let/656 package of 18 kg or more 2009.49.22 Other pineapple juice, unfermented and not 25TH, CO 0 CHT/01, Note 4 containing added spirit, concentrated, in a WT/Let/656 package less than 18 kg 2009.50 Tomato juice 2009.50.10 Tomato juice, unfermented and not containing 30US 0 CHT/01, Note 4 added spirit, nature WT/Let/656 2009.50.20 Tomato juice, unfermented and not containing 30CE15 0 CHT/01, Note 4 added spirit, concentrated WT/Let/656 2009.6 -Grape juice (including grape must) : 2009.61 Of a Brix value not exceeding 30 2009.61.10 Grape juice, unfermented and not containing 25US, ZA 0 CHT/01, Note 4 added spirit, nature, of a Brix value not exceeding WT/Let/656 30 2009.61.21 Grape juice, unfermented and not containing 20AR 0 CHT/01, Note 4 added spirit, concentrated, of a Brix value not WT/Let/656 exceeding 30, in a package of 18 kg or more 2009.61.22 Grape juice, unfermented and not containing 20AR, US 0 CHT/01, Note 4 added spirit, concentrated, of a Brix value not WT/Let/656 exceeding 30, in a package less than 18 kg HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 44 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

2009.69 Other 2009.69.10 Other grape juice, unfermented and not containing 25US, ZA 0 CHT/01, Note 4 added spirit, nature WT/Let/656 2009.69.21 Other grape juice, unfermented and not containing 20AR 0 CHT/01, Note 4 added spirit, concentrated, in a package of 18 kg WT/Let/656 or more 2009.69.22 Other grape juice, unfermented and not containing 20AR, US 0 CHT/01, Note 4 added spirit, concentrated, in a package less than WT/Let/656 18 kg 2009.7 - Apple juice: 2009.71 Of a Brix value not exceeding 20 2009.71.10 Apple juice, unfermented and not containing 30AU, US, CR 0 CHT/01, Note 4 added spirit, nature, of a Brix value not exceeding WT/Let/656 20 2009.71.21 Apple juice, unfermented and not containing 20AU, US 0 CHT/01, Note 4 added spirit, concentrated, of a Brix value not WT/Let/656 exceeding 20, in a package of 18 kg or more 2009.71.22 Apple juice, unfermented and not containing 20AU, US 0 CHT/01, Note 4 added spirit, concentrated, of a Brix value not WT/Let/656 exceeding 20, in a package less than 18 kg 2009.79 Other 2009.79.10 Other apple juice ,unfermented and not containing 30AU, US, CR 0 CHT/01, Note 4 added spirit, nature WT/Let/656 2009.79.21 Other apple juice, unfermented and not containing 20AU, US 0 CHT/01, Note 4 added spirit, concentrated, in a package of 18 kg WT/Let/656 or more 2009.79.22 Other apple juice, unfermented and not containing 20AU, US 0 CHT/01, Note 4 added spirit, concentrated, in a package less than WT/Let/656 18 kg 2009.8 -Juice of any other single fruit or vegetable : 2009.81 Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) juice 2009.81.00 Cranberry juice 25AU, TH, US 0 CHT/01, Note 4 WT/Let/656 2009.89 Other

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 45 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

2009.89.10 Mango juice 35CR 0 CHT/01, Note 4 WT/Let/656 2009.89.20 Coconut juice 25AU, TH 0 CHT/01, Note 4 WT/Let/656 2009.89.30 Morinda citrifolia juice 25AU, TH, US 0 CHT/01, Note 4 WT/Let/656 2009.89.40 Juice of any single fruit or vegetable unfermented 50 CHT/01, Note 4 and not containing added spirit for use as infant WT/Let/656 food 2009.89.90 Other juice of any other single fruit or vegetable, 25AU, TH, US 0 CHT/01, Note 4 nature, unfermented and not containing added WT/Let/656 spirit 2009.90 Mixtures of juices 2009.90.20 Mixtures of juices for use as infant food 5CE15 0 CHT/01, Note 4 WT/Let/656 2009.90.30 Mixture of juices of morinda citrifolia 25AU, TH, US, 0 CHT/01, Note 4 ZA, CR WT/Let/656 2009.90.90 Other mixtures of juices 25AU, TH, US, 0 CHT/01, Note 4 ZA, CR WT/Let/656 2403 Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences 2403.1 -Smoking tobacco, whether or not containing tobacco substitutes in any proportion 2403.11 Water pipe tobacco specified in Subheading Note 1 to this Chapter 2403.11.00 Water pipe tobacco specified in Subheading Note 15CE15 0 CHT/01 1 to this Chapter 2403.19 Other 2403.19.00 Other smoking tobacco 15CE15 0 CHT/01 2403.9 -Other: 2403.91 "Homogenised" or "reconstituted" tobacco 2403.91.00 "Homogenised" or reconstituted tobacco 15 0 CHT/01 2403.99 Other

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 46 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

2403.99.10 Tobacco extracts and essences 15 0 CHT/01 2403.99.90 Other manufactured tobacco and manufactured 15 0 CHT/01 tobacco substitutes 3501 Casein, caseinates and other casein derivatives; casein glues 3501.10 Casein 3501.10.00 Casein 40CE15 CHT/01 3501.90 Other 3501.90.11 Casein acid 5CE15 0 CHT/01 3501.90.12 Caseinates 4CE15 0 CHT/01 3501.90.19 Other casein derivatives 4CE15 0 CHT/01 3501.90.20 Casein glues 4CE15, JP 0 CHT/01 3502 Albumins, (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives. 3502.1 -Egg albumin: 3502.11 Dried 3502.11.10 Egg white powder, dried 20CE15, US 0 CHT/01, WT/Let/1034 3502.11.20 Other similar articles of egg white, dried 25 0 CHT/01, WT/Let/1034 3502.11.90 Other egg albumins, dried 5 0 CHT/01, WT/Let/1034 3502.19 Other 3502.19.10 Egg white, frozen 25CE15 0 CHT/01, WT/Let/1034 3502.19.20 Other similar articles of egg white 25 0 CHT/01, WT/Let/1034 3502.19.90 Other egg albumins 5 0 CHT/01, WT/Let/1034 3502.20 Milk albumin, including concentrates of two or more whey proteins

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 47 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

3502.20.00 Milk albumin, including concentrates of two or 40JP CHT/01, more whey proteins WT/Let/1034 3502.90 Other 3502.90.00 Other albumins, (including concentrates of two or 40JP CHT/01, more whey proteins, containing by weight more WT/Let/1034 than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives. 3504 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed 3504.00 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed 3504.00.11 Peptones and their derivatives 2.5CE15, JP, US 0 CHT/01, WT/Let/1034 3504.00.19 Other protein substances and their derivatives 2.5CE15, JP, US 0 CHT/01, WT/Let/1034 3504.00.20 Hide powder, whether or not chromed 5CE15 0 CHT/01, WT/Let/1034 3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included 3824.60 Sorbitol other than that of subheading 2905.44 3824.60.00 Sorbitol other than that of subheading 2905.44 6.5CE15 0 CHT/01, WT/Let/1034, WT/Let/656 4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 48 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Special Initial Other duties Earlier legal Other (HS 2012) period safeguard negotiating and charges instruments terms and Ad val. Other Ad val. Other From To right conditions (%) (%)

1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 10

4101.20 Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved 4101.20.00 Whole hides and skins, unsplit, of a weight per 00AU, CA, CHT/01, skin not exceeding 8 kg when simply dried, 10 kg CE15, CR WT/Let/656 when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved 4101.50 Whole hides and skins, of a weight exceeding 16 kg 4101.50.00 Whole hides and skins, of a weight exceeding 16 00AU, CA, CHT/01, kg CE15, CR WT/Let/656 4101.90 Other, including butts, bends and bellies. 4101.90.00 Other, including butts, bends and bellies. 0AU, CA, 0 CHT/01, CE15, CR WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS Page 49 WT/Let/1449 TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-A SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU

This Schedule is authentic only in the English language

PART I - MOST-FAVOURED-NATION TARIFF SECTION I - Agricultural Products SECTION I - B Tariff Quotas

2. Rice Quota Administration Chinese Taipei shall ensure that rice from central stocks shall no longer be prohibited from entering domestic marketing channels for industrial and/or food use. Imports of rice for re-export shall not count against imports under the tariff-rate quota. Chinese Taipei shall lift its ban on imported rice upon accession and establish a tariff-rate quota (TRQ). This TRQ shall be 144,720 metric tons calculated on a brown rice basis starting from the year 2003. Future quota growth shall be consistent with commitments undertaken by WTO Members in connection with negotiations conducted pursuant to the outcome of negotiations under the Doha Development Agenda.

CENTRALIZED IMPORTS Specification of Imported Rice: Rice imported by the Chinese Taipei authorities shall be tendered to meet internationally recognized standards for trade in rice. Disposal of Imported Rice: Imported rice shall be accorded no less favourable treatment than rice produced in Chinese Taipei. Imported rice shall have full access to normal marketing channels, wholesalers, distributors, and end users. It shall be priced at a level which ensures that it enters the domestic market at prices competitive with rice produced in Chinese Taipei. Imported rice shall be marketed in a timely fashion so that its quality for table use is not adversely affected by storage time. Imported rice shall not be exported as food aid, nor used for livestock feed.

There shall be permitted an aggregate quantity of rice for centralized imports, entered into subheadings HS 10061000, 10062000, 10063000, 10064000 during any calendar year, of not less than the total quantity specified below. Centralized Import Quantity (metric ton) United States 64,634 Australia 18,634 Thailand 8,300 Egypt 2,500

HS2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-B TARIFF QUOTAS Page 50 WT/Let/1449 The quantitative limitations established by this note shall be administered through regulations (including licenses and reallocation of unfilled quotas) issued by the Council of Agriculture. Any change in the centralized import quantity and share shall be subject to negotiation between Chinese Taipei and other interested WTO Members.

PRIVATE SECTOR TRADE Direct Private Sector Trade: Chinese Taipei’s TRQ system for private rice trade shall be conducted through direct private-sector importation. The system shall be operated with the objective of ensuring that the TRQ fills with a minimal level of market distortion and that the imported rice enters Chinese Taipei’s domestic wholesale and retail markets on conditions no less favourable than exist for rice produced in Chinese Taipei. Thirty-five percent of the TRQ quantity shall be reserved for private-sector imports unless agreement is reached between Chinese Taipei and other interested WTO Members regarding a change in the private sector share.

Terms of Trade: Quota allocation certificates shall serve as automatic import licenses, in compliance with the Agreement on Import Licensing Procedures and consistent with Article XIII of GATT 1994. All commercial terms of trade, including product specifications, origin, pricing, packaging, etc. shall be at the sole determination of the parties engaged in the transaction. Partial shipments against a single allocation shall be permitted. Traders may import any product or mixture of products subject to the same TRQ as noted in Chinese Taipei’s schedule. Imported rice shall be permitted to be distributed freely within Chinese Taipei without further trade-based restrictions. Allocation certificates shall be freely transferable and tradable, and certificate holders may have certificates reissued to combine or divide allocations.

Application: All applications for allocation of TRQ quantities shall be submitted to the Ministry of Finance (MOF). By 30 September of the previous year, the number of segments, the quantity of each segment, and the specific conditions for applying for a TRQ allocation shall be published in the official journal. MOF shall grant allocations and publish and notify the names of recipients and allocations within 14 calendar days of the close of the application period. The TRQ shall be allocated in accordance with the provisions of this headnote and paragraph 34 of the Working Party Report. Any trader registered as a food dealer can apply for a TRQ allocation.

Associated Fees: Any and all fees, charges, deposits, duties, etc. associated with the allocation process shall be made explicit in the advance public notification process, and with the exception of ordinary customs duties and/or other charges as noted in Chinese Taipei’s schedule, shall be commensurate with the cost of the services rendered. Chinese Taipei requires a refundable bid bond of no more than 10 percent from applicants for rice TRQ. No other performance or bid bond requirements shall be instituted.

Allocation: Allocations shall be established for commercially viable shipping quantities, but a ceiling of no more than 20 percent of each segment shall be established in advance and published as part of the allocation notification procedures. Allocation certificates shall be valid for product arriving between 1 January and 15 September for the first private sector quota allocation of the calendar year. Subsequent allocation certificates shall be valid between one day after the date of allocation and 15 September. The date of arrival shall be defined in accordance with Article 6 of the implementing regulations of the Customs Law of Chinese Taipei as of the date of accession. Upon request and proof of signed contract before 15 September, MOF shall automatically extend the validity date of the certificate to cover products arriving on or before 31 December.

HS2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-B TARIFF QUOTAS Page 51 WT/Let/1449 Reallocation of unused allocations: In any year, if the holder of a quota allocation certificate has not contracted for import of the holder’s total allocation by 15 September, the unused portion of the allocation shall be reallocated through a competitive process. Reallocation certificates shall be valid for 90 days.

Initial tariff quota Final tariff quota Tariff quantity and quantity and Implementation Initial item Description of products Base rate of duty Bound rate of duty period negotiating Other terms and conditions number From / To right (HS2012) Metric Metric % % tons tons 1 2 3 4 5 6 7 Liquid milk 10,649 21,298 2002/2004 AU Milk (excluding milk of goat and 04011010 15 15 (excluding sheep), not concentrated and 18069053, unsweetened, fresh milk 19019025, 18069055, Milk (excluding milk of goat and 04011020 15 15 19019027) sheep), not concentrated and unsweetened, longlife milk Milk (excluding milk of goat and 04012010 15 15 sheep), not concentrated and unsweetened, fresh milk Milk (excluding milk of goat and 04012020 15 15 sheep), not concentrated and unsweetened, longlife milk Fresh milk (excluding raw milk and 04014010* 15 15 milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 6% but not exceeding 10%

HS2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-B TARIFF QUOTAS Page 52 WT/Let/1449 Initial tariff quota Final tariff quota Tariff quantity and quantity and Implementation Initial item Description of products Base rate of duty Bound rate of duty period negotiating Other terms and conditions number From / To right (HS2012) Metric Metric % % tons tons 1 2 3 4 5 6 7 Longlife milk (excluding raw milk 04014020* 15 15 and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 6% but not exceeding 10%

Fresh milk (excluding raw milk and 04015010* 15 15 milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 10%

Longlife milk (excluding raw milk 04015020* 15 15 and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 10%

Milk (excluding milk of goat and 04029910 15 15 sheep), containing added sugar or other sweetening matter Milk (excluding milk of goat and 04029920 15 15 sheep), containing added sugar or other sweetening matter

HS2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-B TARIFF QUOTAS Page 53 WT/Let/1449 Initial tariff quota Final tariff quota Tariff quantity and quantity and Implementation Initial item Description of products Base rate of duty Bound rate of duty period negotiating Other terms and conditions number From / To right (HS2012) Metric Metric % % tons tons 1 2 3 4 5 6 7 Milk (excluding milk of goat and 04029992 15 15 sheep), containing added sugar or other sweetening matter Buttermilk (excluding fresh, dry, 04039029 15 15 concentrated), flavoured, modified, or fermented milk (excluding sour) Curdled milk 04039040 15 15 Milk (excluding milk of goat and 04039059 15 15 sheep), containing added sugar or other sweetening matter

Cream (excluding sour) 04039090 15 15 Prepared milk, evaporated, 18069053 15 15 containing added sugar or other sweetening matter

Flavoured milk 18069055 15 15 Prepared milk, evaporated, 19019025 15 15 containing added sugar or other sweetening matter

Flavoured milk 19019027 15 15

HS2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-B TARIFF QUOTAS Page 54 WT/Let/1449 Initial tariff quota Final tariff quota Tariff quantity and quantity and Implementation Initial item Description of products Base rate of duty Bound rate of duty period negotiating Other terms and conditions number From / To right (HS2012) Metric Metric % % tons tons 1 2 3 4 5 6 7 Peanuts 2,618 5,235 2002/2004 Seed of ground-nuts, in shell 12023010* 25 25 Seed of ground-nuts, shelled 12023020* 25 25 Ground-nuts, in shell 12024100* 25 25 Ground-nuts, shelled, whether or not 12024200* 25 25 broken Flours and meals of ground-nuts, 12089011 25 25 edible Flours and meals of ground-nuts, 12089021 25 25 inedible Ground-nuts oil, crude 15081000 25 25 Ground-nuts oil, refined 15089000 25 25 Ground-nuts, in shell 20081111 25 25 Ground-nuts, shelled 20081112 25 25 Ground-nuts in shell 20081191 25 25 Ground-nuts, shelled 20081192 25 25 Ground-nuts, mixtures (containing 20081942 25 25 ground-nuts exceeding 20%)

HS2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-B TARIFF QUOTAS Page 55 WT/Let/1449 Initial tariff quota Final tariff quota Tariff quantity and quantity and Implementation Initial item Description of products Base rate of duty Bound rate of duty period negotiating Other terms and conditions number From / To right (HS2012) Metric Metric % % tons tons 1 2 3 4 5 6 7 Young coconut 8,000 10,000 2002/2004 Coconuts, shelled 08011200* 15% or 15% or NT$0.9/kg NT$0.9/kg whichever whichever is higher is higher

Other coconuts 08011900* 15% or 15% or NT$0.9/kg NT$0.9/kg whichever whichever is higher is higher

Betel nuts 08028000* 4,412 17.5 8,824 17.5 2002/2004 Bananas 5,335 13,338 2002/2004 CO Plantains, fresh or dried 08031000* 12.5 12.5 Other bananas, fresh or dried 08039000* 12.5 12.5 Fresh pears (excluding European 08083090* 4,900 18 9,800 18 2002/2004 pears)

HS2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-B TARIFF QUOTAS Page 56 WT/Let/1449 Initial tariff quota Final tariff quota Tariff quantity and quantity and Implementation Initial item Description of products Base rate of duty Bound rate of duty period negotiating Other terms and conditions number From / To right (HS2012) Metric Metric % % tons tons 1 2 3 4 5 6 7 Sugar 120,000 205,000 2002/2004 AU Upon accession of Chinese Taipei to Raw sugar not containing added 17011200 12.5 12.5 the WTO, market access for private flavouring or colouring matter, sector trade shall be 1% of the annual beet sugar sugar tariff quota. In 2004, market access for private sector trade shall Cane sugar specified in Subheading 17011300* 12.5 12.5 increase to 2% of the annual sugar Note 2 to this Chapter tariff quota. Other cane sugar, not containing 17011400* 12.5 12.5 added flavouring or colouring matter Raw sugar containing added 17019110 12.5 12.5 flavouring or colouring matter Refined sugar containing added 17019120 17.5 17.5 flavouring or colouring matter Other, cube and loaf sugar 17019910 17.5 17.5 Other, rock sugar 17019920 17.5 17.5 Other, other refined sugar 17019990 17.5 17.5

HS2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-B TARIFF QUOTAS Page 57 WT/Let/1449 Initial tariff quota Final tariff quota Tariff quantity and quantity and Implementation Initial item Description of products Base rate of duty Bound rate of duty period negotiating Other terms and conditions number From / To right (HS2012) Metric Metric % % tons tons 1 2 3 4 5 6 7 Rice 144,720 144,720 2003/2003 2. Rice Quota Administration Rice, in the husk 10061000 0 0 Chinese Taipei shall ensure that rice from central stocks shall no longer be prohibited from entering domestic marketing channels for industrial and/or food use. Imports of rice for re- export shall not count against imports under the tariff-rate quota. Chinese Taipei shall lift its ban on imported rice upon accession and establish a tariff-rate quota (TRQ). This TRQ shall be 144,720 metric tons calculated on a brown rice basis starting from the year 2003. Future quota growth shall be consistent with commitments undertaken by WTO Members in connection with negotiations conducted pursuant to the outcome of negotiations under the Doha Development Agenda.

HS2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-B TARIFF QUOTAS Page 58 WT/Let/1449 Initial tariff quota Final tariff quota Tariff quantity and quantity and Implementation Initial item Description of products Base rate of duty Bound rate of duty period negotiating Other terms and conditions number From / To right (HS2012) Metric Metric % % tons tons 1 2 3 4 5 6 7 Rice, husked 10062000 0 0 CENTRALIZED IMPORTS Rice, semi-milled or wholly milled 10063000 0 0 Specification of Imported Rice: Rice imported by the Chinese Taipei authorities shall be tendered to meet internationally recognized standards Rice, broken 10064000 0 0 for trade in rice.

Rice flour, glutinous rice flour 11029011* 20 20 Disposal of Imported Rice: Imported rice shall be accorded no less favourable treatment than rice produced in Chinese Taipei. Imported rice shall have full access to normal marketing channels, wholesalers, distributors, and end users. It shall be priced at a level which ensures that it enters the domestic market at prices competitive with rice produced in Chinese Taipei. Imported rice shall be marketed in a timely fashion so that its quality for table use is not adversely affected by storage time. Imported rice shall not be exported as food aid, nor used for livestock feed.

HS2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-B TARIFF QUOTAS Page 59 WT/Let/1449 Initial tariff quota Final tariff quota Tariff quantity and quantity and Implementation Initial item Description of products Base rate of duty Bound rate of duty period negotiating Other terms and conditions number From / To right (HS2012) Metric Metric % % tons tons 1 2 3 4 5 6 7 Rice flour, other rice flour 11029019* 25 25 There shall be permitted an aggregate quantity of rice for centralized imports, entered into subheadings HS 10061000, 10062000, 10063000, 10064000 during any calendar year, of not less than the total quantity specified below.

Rice groats, meal and pellets 11031930 0 0 Centralized Import Quantity (metric ton) United States 64,634 Australia 18,634 Thailand 8,300 Egypt 2,500

Rice groats, meal and pellets 11032010 25 25 Rolled or flaked rice 11041910 20 20 The quantitative limitations established by this note shall be administered through regulations (including licenses and reallocation of unfilled quotas) issued by Council of Agriculture.

HS2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-B TARIFF QUOTAS Page 60 WT/Let/1449 Initial tariff quota Final tariff quota Tariff quantity and quantity and Implementation Initial item Description of products Base rate of duty Bound rate of duty period negotiating Other terms and conditions number From / To right (HS2012) Metric Metric % % tons tons 1 2 3 4 5 6 7 Other worked rice 11042920 20 20 Any change in the centralized import quantity and share shall be subject to negotiation between Chinese Taipei and other interested WTO Members.

Rice starch 11081910 15 15 PRIVATE SECTOR TRADE Rice products, in grain form, 18069061 30 20 Direct Private Sector Trade: Chinese precooked or otherwise prepared Taipei’s TRQ system for private rice trade shall be conducted through direct private-sector importation. The system shall be operated with the objective of ensuring that the TRQ fills with a minimal level of market distortion and that the imported rice enters Chinese Taipei’s domestic wholesale and retail markets on conditions no less favourable than exist for rice produced in Chinese Taipei.

HS2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-B TARIFF QUOTAS Page 61 WT/Let/1449 Initial tariff quota Final tariff quota Tariff quantity and quantity and Implementation Initial item Description of products Base rate of duty Bound rate of duty period negotiating Other terms and conditions number From / To right (HS2012) Metric Metric % % tons tons 1 2 3 4 5 6 7 Prepared food by the swelling or 18069071 20 20 Thirty-five percent of the TRQ roasting of rice, rice threads, puffed quantity shall be reserved for private- or roasted sector imports unless agreement is reached between Chinese Taipei and other interested WTO Members regarding a change in the private sector share.

Rice products, others, containing not 18069092 25 25 Terms of Trade: Quota allocation less than 30% of rice certificates shall serve as automatic import licenses, in compliance with the Agreement on Import Licensing Procedures and consistent with Article XIII of GATT 1994. All commercial terms of trade, including product specifications, origin, pricing, packaging, etc. shall be at the sole determination of the parties engaged in the transaction.

HS2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-B TARIFF QUOTAS Page 62 WT/Let/1449 Initial tariff quota Final tariff quota Tariff quantity and quantity and Implementation Initial item Description of products Base rate of duty Bound rate of duty period negotiating Other terms and conditions number From / To right (HS2012) Metric Metric % % tons tons 1 2 3 4 5 6 7 Rice products, others, containing not 19019091 25 25 Partial shipments against a single less than 30% of rice allocation shall be permitted. Traders may import any product or mixture of products subject to the same TRQ as noted in Chinese Taipei’s schedule. Imported rice shall be permitted to be distributed freely within Chinese Taipei without further trade-based restrictions. Allocation certificates shall be freely transferable and tradable, and certificate holders may have certificates reissued to combine or divide allocations.

Prepared food by the swelling or 19021110 20 20 Application: All applications for roasting of rice, others allocation of TRQ quantities shall be submitted to the Ministry of Finance (MOF). By 30 September of the previous year, the number of segments, the quantity of each segment, and the specific conditions for applying for a TRQ allocation shall be published in the official journal.

HS2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-B TARIFF QUOTAS Page 63 WT/Let/1449 Initial tariff quota Final tariff quota Tariff quantity and quantity and Implementation Initial item Description of products Base rate of duty Bound rate of duty period negotiating Other terms and conditions number From / To right (HS2012) Metric Metric % % tons tons 1 2 3 4 5 6 7 Prepared food by the swelling or 19021910 20 20 MOF shall grant allocations and roasting of rice, others publish and notify the names of recipients and allocations within 14 calendar days of the close of the application period. The TRQ shall be allocated in accordance with the provisions of this headnote and paragraph 34 of the Working Party Report. Any trader registered as a food dealer can apply for a TRQ allocation.

Prepared food by the swelling or 19022010 20 20 Associated Fees: Any and all fees, roasting of rice, others charges, deposits, duties, etc. associated with the allocation process shall be made explicit in the advance public notification process, and with the exception of ordinary customs duties and/or other charges as noted in Chinese Taipei's schedule, shall be commensurate with the cost of the services rendered.

HS2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-B TARIFF QUOTAS Page 64 WT/Let/1449 Initial tariff quota Final tariff quota Tariff quantity and quantity and Implementation Initial item Description of products Base rate of duty Bound rate of duty period negotiating Other terms and conditions number From / To right (HS2012) Metric Metric % % tons tons 1 2 3 4 5 6 7 Prepared food by the swelling or 19023020 20 20 Chinese Taipei requires a refundable roasting of rice, rice threads, puffed bid bond of no more than 10 percent or roasted from applicants for rice TRQ. No other performance or bid bond requirements shall be instituted.

Prepared food by the swelling or 19041020 20 20 Allocation: Allocations shall be roasting of rice, rice threads, puffed established for commercially viable or roasted shipping quantities, but a ceiling of no more than 20 percent of each segment shall be established in advance and published as part of the allocation notification procedures.

Prepared food by the swelling or 19042011 20 20 Allocation certificates shall be valid roasting of rice, rice threads, puffed for product arriving between 1 or roasted January and 15 September for the first private sector quota allocation of the calendar year. Subsequent allocation certificates shall be valid between one day after the date of allocation and 15 September.

HS2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-B TARIFF QUOTAS Page 65 WT/Let/1449 Initial tariff quota Final tariff quota Tariff quantity and quantity and Implementation Initial item Description of products Base rate of duty Bound rate of duty period negotiating Other terms and conditions number From / To right (HS2012) Metric Metric % % tons tons 1 2 3 4 5 6 7 Prepared food by the swelling or 19042021 20 20 The date of arrival shall be defined in roasting of rice, rice threads, puffed accordance with Article 6 of the or roasted implementing regulations of the Customs Law of Chinese Taipei as of the date of accession. Upon request and proof of signed contract before 15 September, MOF shall automatically extend the validity date of the certificate to cover products arriving on or before 31 December. Rice products, in grain form, 19049010 30 20 precooked or otherwise prepared

Rice products, others, containing not 21069098 30 20 Reallocation of unused allocations: In less than 30% of rice any year, if the holder of a quota allocation certificate has not contracted for import of the holder’s total allocation by 15 September, the unused portion of the allocation shall be reallocated through a competitive process. Reallocation certificates shall be valid for 90 days.

* HS code related to HS2012 transposition HS2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION I-B TARIFF QUOTAS Page 66 WT/Let/1449 SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU

This schedule is authentic only in the English language

PART I - MOST-FAVOURED-NATION TARIFF SECTION II – OTHER PRODUCTS

HEADNOTES: 6. In this schedule the following symbols and abbreviations are used with the meanings respectively indicated below: NT: New Taiwan Dollars; KGM : Kilogramme; TNE: Metric Ton. Unless otherwise specified, bound rates and other duties and charges are expressed in ad valorem terms.

Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0301 Live fish 0301.1 -Ornamental fish : 0301.11 Freshwater 0301.11.00 Ornamental fish, freshwater 10JP 0 CHT/01, WT/Let/1034 0301.19 Other 0301.19.00 Other ornamental fish 10JP 0 CHT/01, WT/Let/1034 0301.9 -Other live fish: 0301.91 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 0301.91.00 Trout, live 15AU, HK, JP 0 CHT/01, WT/Let/1034 0301.92 Eels (Anguilla spp.) 0301.92.10 Eels (Anguilla spp.), live 15AU 0 CHT/01, WT/Let/1034 0301.92.20 Glass eel, eel fry, young eel 0 0 CHT/01, WT/Let/1034

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 67 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0301.93 Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) 0301.93.00 Carp, live 20 0 CHT/01, WT/Let/1034 0301.94 Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) 0301.94.00 Atlantic and Pacific bluefin tunas, live 15AU, HK, JP 0 CHT/01, WT/Let/1034 0301.95 Southern bluefin tunas (Thunnus maccoyii) 0301.95.00 Southern bluefin tunas (Thunnus maccoyii),live 15AU, HK, JP 0 CHT/01, WT/Let/1034 0301.99 Other 0301.99.10 Other fish fry 0JP, PH 0 CHT/01, WT/Let/1034 0301.99.21 Live swamp eel NT$10.8/KGM or 0 CHT/01, 18% whichever is WT/Let/1034 higher 0301.99.22 Other carp, live 20 0 CHT/01, WT/Let/1034 0301.99.29 Other live fish 15AU, HK, JP 0 CHT/01, WT/Let/1034 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04 0302.1 -Salmonidae, excluding livers and roes: 0302.11 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 0302.11.00 Trout, fresh or chilled 15AU, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0302.13 Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 68 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0302.13.00 Pacific salmon, fresh or chilled 10AU, CA, NZ, 0 CHT/01, US WT/Let/1034, WT/Let/656 0302.14 Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 0302.14.00 Atlantic salmon and Danube salmon, fresh or 10IS, NO 0 CHT/01, chilled WT/Let/1034, WT/Let/656 0302.19 Other 0302.19.00 Other salmonidae, fresh or chilled 15CE15 0 CHT/01, WT/Let/1034, WT/Let/656 0302.2 -Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes : 0302.21 Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) 0302.21.00 Halibut (reinhardtius hippoglossoides, 12.5CE15, IS, JP, 0 CHT/01, hippoglossus hippoglossus, hippoglossus NO, US WT/Let/1034, stenolepis), fresh or chilled WT/Let/656 0302.22 Plaice (Pleuronectes platessa) 0302.22.00 Plaice (pleuronectes platessa), fresh or chilled 15 0 CHT/01, WT/Let/1034, WT/Let/656 0302.23 Sole (Solea spp.) 0302.23.00 Sole (solea spp.), fresh or chilled 15CE15 0 CHT/01, WT/Let/1034, WT/Let/656 0302.24 Turbots (Psetta maxima) 0302.24.00 Turbots, fresh or chilled 15CR 0 CHT/01, WT/Let/1034, WT/Let/656 0302.29 Other 0302.29.00 Other flat fishes, fresh or chilled 15CR 0 CHT/01, WT/Let/1034, WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 69 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0302.3 -Tunas (of the genus Thunnus), skipjack or stripe- bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes : 0302.31 Albacore or longfinned tunas (Thunnus alalunga) 0302.31.00 Albacore or longfinned tunas (thunnus alalunga), 10CO, CR 0 CHT/01, fresh or chilled WT/Let/1034, WT/Let/656 0302.32 Yellowfin tunas (Thunnus albacares) 0302.32.00 Yellowfin tunas (Thunnus albacares), fresh or 10CO, CR 0 CHT/01, chilled WT/Let/1034, WT/Let/656 0302.33 Skipjack or stripe-bellied bonito 0302.33.00 Skipjack or stripe-bellied bonito (Euthynnus 20CO, JP, CR 0 CHT/01, (Katsuwonus) pelamis), fresh or chilled WT/Let/1034, WT/Let/656 0302.34 Bigeye tunas (Thunnus obesus) 0302.34.00 Bigeye tunas (Thunnus obesus), fresh or chilled 15JP, CR, MY 0 CHT/01, WT/Let/1034, WT/Let/656 0302.35 Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) 0302.35.00 Atlantic and Pacific bluefin tunas, fresh or chilled 15JP, CR, MY 0 CHT/01, WT/Let/1034, WT/Let/656 0302.36 Southern bluefin tunas (Thunnus maccoyii) 0302.36.00 Southern bluefin tunas (Thunnus maccoyii), fresh 15JP, CR, MY 0 CHT/01, or chilled WT/Let/1034, WT/Let/656 0302.39 Other 0302.39.00 Other tunas (of genus Thunnus), fresh or chilled 15JP, CR, MY 0 CHT/01, WT/Let/1034, WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 70 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0302.4 -Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes : 0302.41 Herrings (Clupea harengus, Clupea pallasii) 0302.41.00 Herrings, fresh or chilled 30 0 CHT/01, WT/Let/1034, WT/Let/656 0302.42 Anchovies (Engraulis spp.) 0302.42.00 Anchovies, fresh or chilled 25AU, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0302.43 Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) 0302.43.00 Sardines, sardinella, brisling or sprats, fresh or 30 0 CHT/01, chilled WT/Let/1034, WT/Let/656 0302.44 Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) 0302.44.00 Mackerel, fresh or chilled NT$9.3/KGM or 0 CHT/01, 30% whichever is WT/Let/1034, higher WT/Let/656 0302.45 Jack and horse mackerel (Trachurus spp.) 0302.45.00 Jack and horse mackerel, fresh or chilled 20 0 CHT/01, WT/Let/1034, WT/Let/656 0302.46 Cobia (Rachycentron canadum) 0302.46.00 Cobia, fresh or chilled 25AU, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0302.47 Swordfish (Xiphias gladius)

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 71 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0302.47.00 Swordfish, fresh or chilled 25AU, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0302.5 -Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes : 0302.51 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 0302.51.00 Cod, fresh or chilled 12.5IS, NO, US 0 CHT/01, WT/Let/1034, WT/Let/656 0302.52 Haddock (Melanogrammus aeglefinus) 0302.52.00 Haddock, fresh or chilled 15 0 CHT/01, WT/Let/1034, WT/Let/656 0302.53 Coalfish (Pollachius virens) 0302.53.00 Coalfish, fresh or chilled 15 0 CHT/01, WT/Let/1034, WT/Let/656 0302.54 Hake (Merluccius spp., Urophycis spp.) 0302.54.00 Hake, fresh or chilled 25AU, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0302.55 Alaska Pollack (Theraga chalcogramma) 0302.55.00 Alaska Pollack, fresh or chilled 25AU, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0302.56 Blue whitings (Micromesistius poutassou, Micromesistius australis) 0302.56.00 Blue whitings, fresh or chilled 25AU, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0302.59 Other 0302.59.00 Other fish, fresh or chilled 25AU, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 72 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0302.7 -Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes : 0302.71 Tilapias (Oreochromis spp.) 0302.71.00 Tilapias, fresh or chilled 25AU, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0302.72 Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 0302.72.00 Catfish, fresh or chilled 25AU, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0302.73 Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) 0302.73.00 Carp, fresh or chilled 25AU, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0302.74 Eels (Anguilla spp.) 0302.74.00 Eels, fresh or chilled 15 0 CHT/01, WT/Let/1034, WT/Let/656 0302.79 Other 0302.79.00 Other fish, fresh or chilled 25AU, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0302.8 -Other fish, excluding livers and roes : 0302.81 Dogfish and other sharks 0302.81.00 Dogfish and other sharks, fresh or chilled 25 0 CHT/01, WT/Let/1034, WT/Let/656 0302.82 Rays and skates (Rajidae)

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 73 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0302.82.00 Rays and skates, fresh or chilled 25AU, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0302.83 Toothfish (Dissostichus spp.) 0302.83.00 Toothfish, fresh or chilled 25AU, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0302.84 Seabass (Dicentrarchus spp.) 0302.84.00 Seabass, fresh or chilled 25AU, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0302.85 Seabream (Sparidae) 0302.85.00 Seabream, fresh or chilled 25AU, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0302.89 Other 0302.89.10 Mullet, fresh or chilled NT$30/KGM 0 CHT/01, WT/Let/1034, WT/Let/656 0302.89.20 Yellow croaker (Larimichthys crocea), fresh or 26 0 CHT/01, chilled WT/Let/1034, WT/Let/656 0302.89.30 Sweetfish (Ayu), fresh or chilled NT$23/KGM or JP0 CHT/01, 17.5% whichever is WT/Let/1034, higher WT/Let/656 0302.89.40 Saury, fresh or chilled 27 0 CHT/01, WT/Let/1034, WT/Let/656 0302.89.51 Rice-field eel, fresh or chilled NT$10.8/KGM or 0 CHT/01, 18% whichever is WT/Let/1034, higher WT/Let/656 0302.89.52 Muraenesocidae eels and congridae eels, fresh or 15 0 CHT/01, chilled WT/Let/1034, WT/Let/656 0302.89.60 Shishamo smelt (Spirinchus lanceolatus) NT$9/KGM or 0 CHT/01, (HIKKITA) Capelin (Mallotus villosus), fresh or 17.5% whichever is WT/Let/1034, chilled higher WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 74 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0302.89.70 Monk fish, pacific linglods, sablefish, fresh or 20 0 CHT/01, chilled WT/Let/1034, WT/Let/656 0302.89.81 Blue cod (Parapercis colias), fresh or chilled 12.5CR 0 CHT/01, WT/Let/1034, WT/Let/656 0302.89.82 Silver anchovy (Spratelloides gracilis), fresh or 37.5CR 0 CHT/01, chilled WT/Let/1034, WT/Let/656 0302.89.83 Black skipjack (Euthynnus affinis), fresh or 20CO, JP, CR 0 CHT/01, chilled WT/Let/1034, WT/Let/656 0302.89.84 Other carangidae fish, fresh or chilled 42.5 0 CHT/01, WT/Let/1034, WT/Let/656 0302.89.85 Other scombridae fish, fresh or chilled 30 0 CHT/01, WT/Let/1034, WT/Let/656 0302.89.89 Other fish, fresh or chilled 25AU, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0302.89.91 Skins of fish under this heading, edible, fresh or 17.5 0 CHT/01, chilled WT/Let/1034, WT/Let/656 0302.89.92 Tails and bones of fish under this heading, edible, 12.5US 0 CHT/01, fresh or chilled WT/Let/1034 0302.89.93 Shark fins, edible, fresh or chilled 17.5JP, CR 0 CHT/01, WT/Let/1034 0302.89.94 Heads, lips, maws and other offal of fish under 12JP 0 CHT/01, this heading, edible, fresh or chilled WT/Let/1034 0302.90 Livers and roes 0302.90.10 Livers, fish, fresh or chilled 27JP 0 CHT/01, WT/Let/1034, WT/Let/656 0302.90.20 Roes, fish, fresh or chilled 17.5CE15 0 CHT/01, WT/Let/1034, WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 75 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 0303.1 -Salmonidae, excluding livers and roes : 0303.11 Sockeye salmon (red salmon) (Oncorhynchus nerka) 0303.11.00 Sockeye salmon (red salmon), frozen 10CA, US 0 CHT/01, WT/Let/1034, WT/Let/656 0303.12 Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) 0303.12.00 Other Pacific salmon, frozen 10CA, US 0 CHT/01, WT/Let/1034, WT/Let/656 0303.13 Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 0303.13.00 Atlantic salmon and Danube salmon, frozen 10CE15, IS, NO 0 CHT/01, WT/Let/1034, WT/Let/656 0303.14 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 0303.14.00 Trout, frozen 15AU, IS, NZ, 0 CHT/01, US, CR WT/Let/1034, WT/Let/656 0303.19 Other 0303.19.00 Other salmonidae, frozen 15CE15 0 CHT/01, WT/Let/1034, WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 76 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0303.2 -Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes : 0303.23 Tilapias (Oreochromis spp.) 0303.23.00 Tilapias, frozen 25AU, IS, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0303.24 Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 0303.24.00 Catfish, frozen 25AU, IS, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0303.25 Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) 0303.25.00 Carp, frozen 25AU, IS, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0303.26 Eels (Anguilla spp.) 0303.26.00 Eels, frozen 12.5NZ 0 CHT/01, WT/Let/1034, WT/Let/656 0303.29 Other 0303.29.00 Other fish, frozen 25AU, IS, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0303.3 -Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes : 0303.31 Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 77 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0303.31.00 Halibut (reinhardtius hippoglossoides, 12.5CA, CE15, IS, 0 CHT/01, hippoglossus hippoglossus, hippoglossus NO, US WT/Let/1034, stenolepis), frozen WT/Let/656 0303.32 Plaice (Pleuronectes platessa) 0303.32.00 Plaice (pleuronectes platessa), frozen 15US 0 CHT/01, WT/Let/1034, WT/Let/656 0303.33 Sole (Solea spp.) 0303.33.00 Sole (solea spp.), frozen 15CA, US 0 CHT/01, WT/Let/1034, WT/Let/656 0303.34 Turbots (Psetta maxima) 0303.34.00 Turbots, frozen 12.5JP, US 0 CHT/01, WT/Let/1034, WT/Let/656 0303.39 Other 0303.39.00 Other flat fishes, frozen 12.5JP, US 0 CHT/01, WT/Let/1034, WT/Let/656 0303.4 -Tunas (of the genus Thunnus), skipjack or stripe- bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes : 0303.41 Albacore or longfinned tunas (Thunnus alalunga) 0303.41.00 Albacore or longfinned tunas (thunnus alalunga), 10CO, US, CR 0 CHT/01, frozen WT/Let/1034, WT/Let/656 0303.42 Yellowfin tunas (Thunnus albacares) 0303.42.00 Yellowfin tunas (Thunnus albacares), frozen 10CO, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0303.43 Skipjack or stripe-bellied bonito 0303.43.00 Skipjack or stripe-bellied bonito (Euthynnus 20JP, US, CR 0 CHT/01, (Katsuwonus) pelamis), frozen WT/Let/1034, WT/Let/656 0303.44 Bigeye tunas (Thunnus obesus)

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 78 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0303.44.00 Bigeye tunas (Thunnus obesus), frozen 17.5JP, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0303.45 Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) 0303.45.00 Atlantic and Pacific bluefin tunas, frozen 17.5JP, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0303.46 Southern bluefin tunas (Thunnus maccoyii) 0303.46.00 Southern bluefin tunas (Thunnus maccoyii), 17.5JP, CR 0 CHT/01, frozen WT/Let/1034, WT/Let/656 0303.49 Other 0303.49.00 Other tunas (of genus Thunnus) , frozen 17.5JP, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0303.5 -Herrings (Clupea harengus, Clupea pallasii), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes : 0303.51 Herrings (Clupea harengus, Clupea pallasii) 0303.51.00 Herrings, frozen 25IS, NO 0 CHT/01, WT/Let/1034, WT/Let/656 0303.53 Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) 0303.53.00 Sardines, sardinella, brisling or sprats, frozen 30 0 CHT/01, WT/Let/1034, WT/Let/656 0303.54 Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 79 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0303.54.00 Mackerel, frozen NT$7.3/KGM or IS, NO0 CHT/01, 25% whichever is WT/Let/1034, higher WT/Let/656 0303.55 Jack and horse mackerel (Trachurus spp.) 0303.55.00 Jack and horse mackerel, frozen 20IS, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0303.56 Cobia (Rachycentron canadum) 0303.56.00 Cobia, frozen 25AU, IS, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0303.57 Swordfish (Xiphias gladius) 0303.57.00 Swordfish, frozen 25AU, IS, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0303.6 -Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes : 0303.63 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 0303.63.00 Cod, frozen 12.5CA, CE15, IS, 0 CHT/01, NO, US WT/Let/1034, WT/Let/656 0303.64 Haddock (Melanogrammus aeglefinus) 0303.64.00 Haddock, frozen 15US 0 CHT/01, WT/Let/1034, WT/Let/656 0303.65 Coalfish (Pollachius virens) 0303.65.00 Coalfish, frozen 15 0 CHT/01, WT/Let/1034, WT/Let/656 0303.66 Hake (Merluccius spp., Urophycis spp.) 0303.66.00 Hake, frozen 10JP, PE 0 CHT/01, WT/Let/1034, WT/Let/656 0303.67 Alaska Pollack (Theraga chalcogramma)

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 80 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0303.67.00 Alaska Pollack, frozen 10US 0 CHT/01, WT/Let/1034, WT/Let/656 0303.68 Blue whitings (Micromesistius poutassou, Micromesistius australis) 0303.68.00 Blue whitings, frozen 25AU, IS, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0303.69 Other 0303.69.10 Other pollock (Pollachius pollachius, Theragra 10US 0 CHT/01, finnmarchica), frozen WT/Let/1034, WT/Let/656 0303.69.90 Other frozen fish of the families 25AU, IS, NZ, CR 0 CHT/01, Bregmacerotidae, Euclichthyidae, Gadidae, WT/Let/1034, Macrouridae, Melanonidae, Merlucciidae, WT/Let/656 Moridae and Muraenolepididae 0303.8 -Other fish, excluding livers and roes : 0303.81 Dogfish and other sharks 0303.81.00 Dogfish and other sharks, frozen 25CA 0 CHT/01, WT/Let/1034, WT/Let/656 0303.82 Rays and skates (Rajidae) 0303.82.00 Rays and skates, frozen 25AU, IS, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0303.83 Toothfish (Dissostichus spp.) 0303.83.00 Toothfish, frozen 25AU, IS, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0303.84 Seabass (Dicentrarchus spp.) 0303.84.00 Seabass, frozen 25 0 CHT/01, WT/Let/1034, WT/Let/656 0303.89 Other 0303.89.10 Mullet, frozen NT$25/KGMJP, US 0 CHT/01, WT/Let/1034, WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 81 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0303.89.20 Yellow croaker (Larimichthys crocea), frozen 27JP 0 CHT/01, WT/Let/1034, WT/Let/656 0303.89.30 Sweetfish (Ayu), frozen NT$23/KGM or JP0 CHT/01, 17.5% whichever is WT/Let/1034, higher WT/Let/656 0303.89.40 Saury, frozen 20 0 CHT/01, WT/Let/1034, WT/Let/656 0303.89.51 Rice-field eel, frozen NT$10.8/KGM or 0 CHT/01, 18% whichever is WT/Let/1034, higher WT/Let/656 0303.89.52 Muraenesocidae eels and congridae eels, frozen 12.5 0 CHT/01, WT/Let/1034, WT/Let/656 0303.89.60 Shishamo smelt (Spirinchus NT$6.42/KGM or CA0 CHT/01, lanceolatus)(HIKKITA). Capelin (Mallotus 12.5% whichever is WT/Let/1034, villosus), frozen higher WT/Let/656 0303.89.70 Monk fish, pacific linglods, sablefish, frozen 20 0 CHT/01, WT/Let/1034, WT/Let/656 0303.89.81 Blue cod (Parapercis colias), frozen 25AU, IS, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0303.89.82 Silver anchovy(Spratelloides gracilis), frozen 37.5 0 CHT/01, WT/Let/1034, WT/Let/656 0303.89.83 Black skipjack (Euthynnus affinis), frozen 20JP, US, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0303.89.84 Other carangidae fishes, frozen 50IS, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0303.89.85 Other scomber spp. fishes, frozen 30IS, CR 0 CHT/01, WT/Let/1034, WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 82 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0303.89.89 Other fish, frozen 25AU, IS, NZ, CR 0 CHT/01, WT/Let/1034, WT/Let/656 0303.89.91 Skins of fish under this heading, edible, frozen 17.5 0 CHT/01, WT/Let/1034, WT/Let/656 0303.89.92 Tails and bones of fish under this heading, edible, 12.5US 0 CHT/01, frozen WT/Let/1034 0303.89.93 Shark fins, edible, frozen 17.5JP, CR 0 CHT/01, WT/Let/1034 0303.89.94 Heads, lips, maws and other offal of fish under 12JP 0 CHT/01, this heading, edible, frozen WT/Let/1034 0303.90 Livers and roes 0303.90.10 Livers, fish, frozen 25 0 CHT/01, WT/Let/1034, WT/Let/656 0303.90.20 Roes, fish, frozen 11AU, CA, US 0 CHT/01, WT/Let/1034, WT/Let/656 0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen 0304.3 -Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) : 0304.31 Tilapias (Oreochromis spp.) 0304.31.00 Tilapia fillets, fresh or chilled 24CE15 0 CHT/01, WT/Let/1034 0304.32 Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 0304.32.00 Catfish fillets, fresh or chilled 20CE15 0 CHT/01, WT/Let/1034 0304.33 Nile Perch (Lates niloticus)

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 83 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0304.33.00 Nile Perch fillets, fresh or chilled 24CE15 0 CHT/01, WT/Let/1034 0304.39 Other 0304.39.00 Other fish fillets, fresh or chilled 24CE15 0 CHT/01, WT/Let/1034 0304.4 -Fresh or chilled fillets of other fish : 0304.41 Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 0304.41.00 Pacific salmon, Atlantic salmon and Danube 24CE15 0 CHT/01, salmon fillets, fresh or chilled WT/Let/1034 0304.42 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 0304.42.00 Trout fillets, fresh or chilled 20CE15 0 CHT/01, WT/Let/1034 0304.43 Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) 0304.43.00 Flat fish fillets, fresh or chilled 24CE15 0 CHT/01, WT/Let/1034 0304.44 Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 0304.44.00 Fresh or chilled fillets of fish of the families 24CE15 0 CHT/01, Bregmacerotidae, Euclichthyidae, Gadidae, WT/Let/1034 Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 0304.45 Swordfish (Xiphias gladius) 0304.45.00 Swordfish fillets, fresh or chilled 24CE15 0 CHT/01, WT/Let/1034 0304.46 Toothfish (Dissostichus spp.)

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 84 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0304.46.00 Toothfish fillets, fresh or chilled 24CE15 0 CHT/01, WT/Let/1034 0304.49 Other 0304.49.10 Swamp eel fillets, fresh or chilled NT$12/KGM or 0 CHT/01, 20% whichever is WT/Let/1034 higher 0304.49.20 Other catfish fillets, fresh or chilled 20CE15 0 CHT/01, WT/Let/1034 0304.49.30 Other salmonidae fillets, fresh or chilled 24CE15 0 CHT/01, WT/Let/1034 0304.49.90 Other fish fillets, fresh or chilled 24CE15 0 CHT/01, WT/Let/1034 0304.5 -Other, fresh or chilled : 0304.51 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 0304.51.10 Catfish meat (whether or not minced), fresh or 20CE15 0 CHT/01, chilled WT/Let/1034 0304.51.90 Other fish meat (whether or not minced), fresh or 24CE15 0 CHT/01, chilled WT/Let/1034 0304.52 Salmonidae 0304.52.10 Trout meat (whether or not minced), fresh or 20CE15 0 CHT/01, chilled WT/Let/1034 0304.52.90 Other salmonidae fish meat (whether or not 24CE15 0 CHT/01, minced), fresh or chilled WT/Let/1034 0304.53 Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 0304.53.00 Fresh or chilled meat (whether or not minced) of 24CE15 0 CHT/01, fish of the families Bregmacerotidae, WT/Let/1034 Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 85 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0304.54 Swordfish (Xiphias gladius) 0304.54.00 Swordfish meat (whether or not minced), fresh or 24CE15 0 CHT/01, chilled WT/Let/1034 0304.55 Toothfish (Dissostichus spp.) 0304.55.00 Toothfish meat (whether or not minced), fresh or 24CE15 0 CHT/01, chilled WT/Let/1034 0304.59 Other 0304.59.10 Swamp eel meat (whether or not minced), fresh or NT$12/KGM or 0 CHT/01, chilled 20% whichever is WT/Let/1034 higher 0304.59.20 Other catfish meat (whether or not minced), fresh 20CE15 0 CHT/01, or chilled WT/Let/1034 0304.59.90 Other fish meat (whether or not minced), fresh or 24CE15 0 CHT/01, chilled WT/Let/1034 0304.6 -Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) : 0304.61 Tilapias (Oreochromis spp.) 0304.61.00 Tilapias fillets, frozen 20CA, CE15, US, 0 CHT/01, CR WT/Let/1034 0304.62 Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 0304.62.00 Catfish fillets, frozen 20CR 0 CHT/01, WT/Let/1034 0304.63 Nile Perch (Lates niloticus) 0304.63.00 Nile Perch fillets, frozen 20CA, CE15, US, 0 CHT/01, CR WT/Let/1034 0304.69 Other 0304.69.00 Other fish fillets, frozen 20CA, CE15, US, 0 CHT/01, CR WT/Let/1034

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 86 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0304.7 -Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : 0304.71 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 0304.71.00 Cod fillets, frozen 20CA, CE15, US, 0 CHT/01, CR WT/Let/1034 0304.72 Haddock (Melanogrammus aeglefinus) 0304.72.00 Haddock fillets, frozen 20CA, CE15, US, 0 CHT/01, CR WT/Let/1034 0304.73 Coalfish (Pollachius virens) 0304.73.00 Coalfish fillets, frozen 20CA, CE15, US, 0 CHT/01, CR WT/Let/1034 0304.74 Hake (Merluccius spp., Urophycis spp.) 0304.74.00 Hake fillets, frozen 15PE 0 CHT/01, WT/Let/1034 0304.75 Alaska Pollack (Theraga chalcogramma) 0304.75.00 Alaska Pollack fillets, frozen 20CA, CE15, US, 0 CHT/01, CR WT/Let/1034 0304.79 Other 0304.79.00 Other frozen fillets of fish of the families 20CA, CE15, US, 0 CHT/01, Bregmacerotidae, Euclichthyidae, Gadidae, CR WT/Let/1034 Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 0304.8 -Frozen fillets of other fish : 0304.81 Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 0304.81.00 Pacific salmon, Atlantic salmon and Danube 15CA, CR 0 CHT/01, salmon fillets, frozen WT/Let/1034

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 87 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0304.82 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 0304.82.00 Trout fillets, frozen 15CA, CR 0 CHT/01, WT/Let/1034 0304.83 Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) 0304.83.10 Turbot (Psetta maxima) fillets, frozen 15CA, CR 0 CHT/01, WT/Let/1034 0304.83.90 Other flat fish fillets, frozen 20CA, CE15, US, 0 CHT/01, CR WT/Let/1034 0304.84 Swordfish (Xiphias gladius) 0304.84.00 Swordfish fillets, frozen 20CA, CE15, US, 0 CHT/01, CR WT/Let/1034 0304.85 Toothfish (Dissostichus spp.) 0304.85.00 Toothfish fillets, frozen 20CA, CE15, US, 0 CHT/01, CR WT/Let/1034 0304.86 Herrings (Clupea harengus, Clupea pallasii) 0304.86.00 Herring fillets, frozen 25 0 CHT/01, WT/Let/1034 0304.87 Tunas (of the genus Thunnus), skipjack or stripe- bellied bonito (Euthynnus (Katsuwonus) pelamis) 0304.87.00 Tuna fillets, skipjack or stripe-bellied bonito 20CA, CE15, US, 0 CHT/01, fillets, frozen CR WT/Let/1034 0304.89 Other 0304.89.10 Swamp eel fillets, frozen NT$12/KGM or JP0 CHT/01, 20% whichever is WT/Let/1034 higher 0304.89.20 Sardine fillets, frozen 30 0 CHT/01, WT/Let/1034 0304.89.30 Carangidae fillets, frozen 40 0 CHT/01, WT/Let/1034 0304.89.40 Mackerel (Scomber spp.) fillets, frozen 30 0 CHT/01, WT/Let/1034

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 88 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0304.89.50 Other catfish fillets, frozen 20CR 0 CHT/01, WT/Let/1034 0304.89.60 Other salmonidae fillets, frozen 15CA, CR 0 CHT/01, WT/Let/1034 0304.89.70 Other herring fillets, frozen 25 0 CHT/01, WT/Let/1034 0304.89.90 Other fish fillets, frozen 20CA, CE15, US, 0 CHT/01, CR WT/Let/1034 0304.9 - Other, frozen : 0304.91 Swordfish (Xiphias gladius) 0304.91.10 Frozen Swordfish (Xiphias gladius), minced 10JP, TH, US, CR 0 CHT/01, (surimi) WT/Let/1034 0304.91.90 Other Swordfish (Xiphias gladius) meat (whether 24CR 0 CHT/01, or not minced), frozen WT/Let/1034 0304.92 Toothfish (Dissostichus spp.) 0304.92.10 Frozen Toothfish (Dissostichus spp.), minced 10JP, TH, US, CR 0 CHT/01, (surimi) WT/Let/1034 0304.92.90 Other Toothfish (Dissostichus spp.) meat 24CR 0 CHT/01, (whether or not minced), frozen WT/Let/1034 0304.93 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 0304.93.10 Fish, minced (surimi), frozen 10JP, TH, US, CR 0 CHT/01, WT/Let/1034 0304.93.20 Fish meat (whether or not minced), frozen 24CR 0 CHT/01, WT/Let/1034 0304.94 Alaska Pollack (Theraga chalcogramma) 0304.94.10 Alaska Pollack, minced (surimi), frozen 10JP, US 0 CHT/01, WT/Let/1034 0304.94.20 Alaska Pollack meat (whether or not minced), 24CR 0 CHT/01, frozen WT/Let/1034

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 89 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0304.95 Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollack (Theraga chalcogramma) 0304.95.10 Frozen minced (surimi) of fish of the families 10JP, US 0 CHT/01, Bregmacerotidae, Euclichthyidae, Gadidae, WT/Let/1034 Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 0304.95.20 Frozen meat (whether or not minced) of fish of 24CR 0 CHT/01, the families Bregmacerotidae, Euclichthyidae, WT/Let/1034 Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 0304.99 Other 0304.99.10 Other fish, minced (surimi), frozen 10JP, TH, US, CR 0 CHT/01, WT/Let/1034 0304.99.90 Other fish meat (whether or not minced), frozen 24CR 0 CHT/01, WT/Let/1034 0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption 0305.10 Flours, meals and pellets of fish, fit for human consumption 0305.10.00 Flours, meals and pellets of fish, fit for human 27CR 0 CHT/01 consumption 0305.20 Livers and roes of fish, dried, smoked, salted or in brine 0305.20.10 Livers, dried, smoked, salted or in brine 15US 0 CHT/01 0305.20.20 Roes, dried, smoked, salted or in brine 17.5JP 0 CHT/01 0305.3 -Fish fillets, dried, salted or in brine, but not smoked :

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 90 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0305.31 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 0305.31.00 Tilapia fillets, catfish fillets, carp fillets, eel 25 0 CHT/01 fillets, Nile Perch fillets and snakeheads fillets, dried, salted or in brine, but not smoked 0305.32 Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 0305.32.00 Dried, salted or in brine, fillets of fish of the 25 0 CHT/01 families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, but not smoked 0305.39 Other 0305.39.10 Mackerel (Scomber spp.) fillets, dried, salted or 30 0 CHT/01 in brine, but not smoked 0305.39.90 Other fish fillets, dried, salted or in brine, but not 25 0 CHT/01 smoked 0305.4 -Smoked fish, including fillets, other than edible fish offal : 0305.41 Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 0305.41.00 Pacific salmon, Atlantic salmon and Danube 10CA, CE15, IS, 0 CHT/01 salmon fillets, smoked NO 0305.42 Herrings (Clupea harengus, Clupea pallasii) 0305.42.00 Herrings, smoked 35CE15 0 CHT/01

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 91 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0305.43 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 0305.43.00 Trout, smoked 15 0 CHT/01 0305.44 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 0305.44.10 Catfish, smoked 20 0 CHT/01 0305.44.90 Other fish, smoked 30US 0 CHT/01 0305.49 Other 0305.49.20 Other catfish, smoked 20 0 CHT/01 0305.49.30 Other trout, smoked 15 0 CHT/01 0305.49.40 Silver anchovy (spratelloides gracilis), smoked 30 0 CHT/01 0305.49.50 Other sardines, smoked 30 0 CHT/01 0305.49.90 Other fish, smoked 30US 0 CHT/01 0305.5 -Dried fish, other than edible fish offal, whether or not salted but not smoked : 0305.51 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 0305.51.00 Cod, dried 18JP 0 CHT/01 0305.59 Other 0305.59.10 Pollock (Pollachius pollachius, Pollachius virens, 17.5JP 0 CHT/01 Theragra chalcogramma, Theragra finnmarchica), dried 0305.59.41 Herrings or other sardines, small, dried NT$57.2/KGM or 0 CHT/01 30% whichever is higher 0305.59.49 Other small fish, dried NT$47.6/KGM or JP0 CHT/01 25% whichever is higher 0305.59.50 Dried sardines, whether or not salted, but not 30 0 CHT/01 smoked HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 92 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0305.59.60 Hai Lung (Syngnathus) and Hai Ma 00AU CHT/01 (Hippocampus), dried 0305.59.90 Other dried fish, whether or not salted but not 25TH 0 CHT/01 smoked 0305.6 -Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : 0305.61 Herrings (Clupea harengus, Clupea pallasii) 0305.61.00 Herrings, salted or in brine 25 0 CHT/01 0305.62 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 0305.62.00 Cod, salted or in brine 18 0 CHT/01 0305.63 Anchovies (Engraulis spp.) 0305.63.00 Anchovies, salted or in brine 30 0 CHT/01 0305.64 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 0305.64.00 Tilapias, catfish, carp, eels, Nile perch and 25 0 CHT/01 snakeheads, salted or in brine 0305.69 Other 0305.69.10 Fish, salmon, salted or in brine 15JP 0 CHT/01 0305.69.40 Mackerel (Scomber spp.), salted or in brine 30 0 CHT/01 0305.69.90 Other fish, salted or in brine 25 0 CHT/01 0305.7 -Fish fins, heads, tails, maws and other edible fish offal : 0305.71 Shark fins 0305.71.10 Shark fins, smoked 30US 0 CHT/01 0305.71.20 Shark fins, dried 7HK 0 CHT/01 0305.71.30 Shark fins, salted or in brine 9 0 CHT/01 0305.72 Fish heads, tails and maws 0305.72.00 Edible fish heads, tails and maws 12.5CA, CE15, IS, 0 CHT/01, NO, JP WT/Let/1034 0305.79 Other HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 93 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0305.79.00 Other edible fish offal 12.5CA, CE15, IS, 0 CHT/01, NO, JP WT/Let/1034 0306 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption. 0306.1 -Frozen: 0306.11 Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) 0306.11.11 Smoked rock lobster and other sea crawfish, 30JP 0 CHT/01 frozen 0306.11.12 Rock lobster and other sea crawfish, not smoked, NT$33.7/KGM or AU, MX, US0 CHT/01 frozen 15% whichever is higher 0306.12 Lobster (Homarus spp.) 0306.12.11 Smoked lobster, frozen 20AU, JP 0 CHT/01 0306.12.12 Lobster, not smoked, frozen NT$33.7/KGM or AU, CA, MX, 0 CHT/01 15% whichever is US higher 0306.14 Crabs 0306.14.10 Smoked crabs, frozen 20CA, JP 0 CHT/01 0306.14.21 Swamp crabs (Scylla spp.), not smoked, frozen NT$40.8/KGM or 0 CHT/01 30% whichever is higher 0306.14.29 Other crabs, not smoked, frozen 15AU, CA, US 0 CHT/01 0306.15 Norway lobsters (Nephrops norvegicus) 0306.15.00 Norway lobsters, frozen, smoked included 30AU, JP 0 CHT/01 0306.16 Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) 0306.16.00 Cold-water shrimps and prawns, frozen, smoked 20AU, JP, MX, 0 CHT/01 included CR, TH 0306.17 Other shrimps and prawns

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 94 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0306.17.00 Other shrimps and prawns, frozen, smoked 20AU, JP, MX, 0 CHT/01 included CR, TH 0306.19 Other, including flours, meals and pellets of crustaceans, fit for human consumption 0306.19.10 Other sea crawfish or crawfish, frozen, smoked 20AU, JP 0 CHT/01 included 0306.19.20 Other crustaceans, frozen (smoked included), 30AU, JP 0 CHT/01 including flours, meals and pellets of crustaceans, fit for human consumption 0306.2 -Not frozen: 0306.21 Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) 0306.21.11 Rock lobster and other sea crawfish, live, fresh or NT$33.7/KGM or AU, MX, NZ, 0 CHT/01 chilled 15% whichever is US higher 0306.21.12 Rock lobster and other sea crawfish, dried, salted NT$33.7/KGM or AU, US0 CHT/01 or in brine, but not smoked 15% whichever is higher 0306.21.13 Rock lobster and other sea crawfish, smoked 30JP 0 CHT/01 0306.22 Lobster (Homarus spp.) 0306.22.10 Lobster, live, fresh or chilled NT$33.7/KGM or AU, CA, MX, 0 CHT/01 15% whichever is US higher 0306.22.20 Lobster, dried, salted or in brine, but not smoked NT$33.7/KGM or AU, US0 CHT/01 15% whichever is higher 0306.22.30 Lobster, smoked 20AU, JP 0 CHT/01 0306.24 Crabs 0306.24.10 Crabs, fry 0HK 0 CHT/01 0306.24.21 Swamp crabs (Scylla spp), live, fresh or chilled NT$47.6/KGM or HK0 CHT/01 35% whichever is higher 0306.24.29 Other crabs, live, fresh or chilled 25AU, CA 0 CHT/01 0306.24.30 Crabs, dried, salted or in brine, but not smoked 25 0 CHT/01 0306.24.40 Crabs, smoked 20CA, JP 0 CHT/01 0306.25 Norway lobsters (Nephrops norvegicus)

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 95 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0306.25.10 Norway lobsters, live, fresh or chilled 25 0 CHT/01 0306.25.20 Norway lobsters, dried, salted or in brine, smoked 25JP 0 CHT/01 included 0306.26 Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) 0306.26.11 Cold-water shrimps and prawns, fry 0AU, CO 0 CHT/01 0306.26.19 Cold-water shrimps and prawns, live, fresh or 20AU, CO, MX, 0 CHT/01 chilled MY 0306.26.20 Cold-water shrimps and prawns, dried, salted or NT$48/KGM or AU, CO0 CHT/01 in brine, but not smoked 25% whichever is higher 0306.26.30 Cold-water shrimps and prawns, smoked 20JP, TH 0 CHT/01 0306.27 Other shrimps and prawns 0306.27.11 Other shrimps and prawns, fry 0AU, CO 0 CHT/01 0306.27.19 Other shrimps and prawns, live, fresh or chilled 20AU, CO, MX, 0 CHT/01 MY 0306.27.21 Shrimp skin (Sergestidae), dried, but not smoked NT$5.36/KGM or CO, PH0 CHT/01 24% whichever is higher 0306.27.29 Other shrimps and prawns, dried, salted or in NT$48/KGM or AU, CO0 CHT/01 brine, but not smoked 25% whichever is higher 0306.27.30 Other shrimps and prawns, smoked 20JP, TH 0 CHT/01 0306.29 Other, including flours, meals and pellets of crustaceans, fit for human consumption 0306.29.11 Crustaceans, fry 0 0 CHT/01 0306.29.12 Other sea crawfish or crawfish, live, fresh or 25AU 0 CHT/01 chilled 0306.29.19 Other crustaceans, live, fresh or chilled 25 0 CHT/01 0306.29.21 Sea crawfish or crawfish, smoked 30JP 0 CHT/01 0306.29.29 Other crustaceans, dried, salted or in brine 25JP 0 CHT/01 (smoked included), including flours, meals and pellets of crustaceans, fit for human consumption

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 96 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0307 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human. 0307.1 -Oysters : 0307.11 Live, fresh or chilled 0307.11.10 Oysters, fry 0 0 CHT/01 0307.11.90 Other oysters, live, fresh or chilled 25CA, CE15 0 CHT/01 0307.19 Other 0307.19.10 Oysters, frozen, but not smoked 20CA, KR, NZ 0 CHT/01 0307.19.20 Oysters, dried, but not smoked NT$50/KGM or KR0 CHT/01 25% whichever is higher 0307.19.30 Oysters, salted or in brine, but not smoked 30 0 CHT/01 0307.19.40 Oysters, smoked 15CA, NZ, US 0 CHT/01 0307.2 -Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten : 0307.21 Live, fresh or chilled 0307.21.00 Scallops (include full shell fish and compoy), NT$17.2/KGM or 0 CHT/01 live, fresh or chilled 10% whichever is higher 0307.29 Other 0307.29.10 Scallops (include full shell fish and conpoy), NT$17.2/KGM or AU, CA, JP, PE0 CHT/01 frozen, but not smoked 10% whichever is higher 0307.29.20 Scallops (include full shell fish and conpoy), NT$184/KGM or JP0 CHT/01 dried, salted or in brine, but not smoked 12.5% whichever is higher 0307.29.30 Scallops (include full shell fish and conpoy), 18CL, JP 0 CHT/01 smoked 0307.3 -Mussels (Mytilus spp., Perna spp.): 0307.31 Live, fresh or chilled 0307.31.00 Mussels (Mytilus spp., Perna spp.), live, fresh or 15NZ 0 CHT/01 chilled

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 97 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0307.39 Other 0307.39.10 Mussels (Mytilus spp., Perna spp.), frozen, but 15NZ 0 CHT/01 not smoked 0307.39.21 Mussels (Mytilus spp., Perna spp.), dried, but not NT$40.5/KGM or 0 CHT/01 smoked 27% whichever is higher 0307.39.29 Mussels (Mytilus spp. Perna spp.), salted or in 25 0 CHT/01 brine, but not smoked 0307.39.30 Mussels (Mytilus spp. Perna spp.), smoked 15CA, NZ, US 0 CHT/01 0307.4 -Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepioal spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) : 0307.41 Live, fresh or chilled 0307.41.10 Cuttle fish, live, fresh or chilled 20 0 CHT/01 0307.41.20 Squid, live, fresh or chilled NT$15/KGMMX 0 CHT/01 0307.49 Other 0307.49.11 Cuttle fish, frozen, but not smoked 25JP 0 CHT/01 0307.49.12 Squid, frozen, but not smoked NT$15/KGM 0 CHT/01 0307.49.21 Cuttle fish, dried, salted or in brine, but not 25 0 CHT/01 smoked 0307.49.22 Squid, dried, salted or in brine, but not smoked NT$219/KGM or 0 CHT/01 50% whichever is higher 0307.49.31 Cuttle, smoked 27.5 0 CHT/01 0307.49.32 Squid, smoked 40 0 CHT/01 0307.5 -Octopus (Octopus spp.): 0307.51 Live, fresh or chilled 0307.51.00 Octopus, live, fresh or chilled 20JP 0 CHT/01 0307.59 Other 0307.59.10 Octopus, dried, salted or in brine, but not smoked 20JP 0 CHT/01 0307.59.20 Octopus, smoked 22.5CL, JP 0 CHT/01 0307.60 Snails, other than sea snails 0307.60.10 Snails, live, fresh or chilled, other than sea snails 30 0 CHT/01 0307.60.20 Snails, frozen, other than sea snails, but not 30JP 0 CHT/01 smoked

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 98 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0307.60.30 Snails, dried, salted or in brine, other than sea 30 0 CHT/01 snails, but not smoked 0307.60.40 Snails, smoked, other than sea snails 22.5CL, JP 0 CHT/01 0307.7 -Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae) : 0307.71 Live, fresh or chilled 0307.71.10 Clams, cockles and ark shells, fry 0 0 CHT/01 0307.71.20 Ruditapes philippinarum, live, fresh or chilled NT$34/KGM or 0 CHT/01 30% whichever is higher 0307.71.30 Hard clam (Meretrix lusoria, Ruditapes 30 0 CHT/01 variegatus, Paphia amabilis, Tapes literatus), live, fresh or chilled 0307.71.90 Other clams, cockles and ark shells, live, fresh or 20KR 0 CHT/01 chilled 0307.79 Other 0307.79.11 Ruditapes philippinarum, frozen, but not smoked NT$34/KGM or 0 CHT/01 30% whichever is higher 0307.79.12 Arcoida (Acridae), frozen, but not smoked NT$11.7/KGM or JP, KR, MY0 CHT/01 25% whichever is higher 0307.79.13 Clams (Solenidae, Solecurtidae), frozen, but not NT$22.6/KGM or CA, KR, US0 CHT/01 smoked 20% whichever is higher 0307.79.14 Hard clam (Meretrix lusoria, Ruditapes 35JP 0 CHT/01 variegatus, Paphia amabilis, Tapes literatus), frozen, but not smoked 0307.79.19 Other clams, cockles and ark shells, frozen, but 22.5CA, JP 0 CHT/01 not smoked 0307.79.20 Clams, cockles and ark shells, dried, salted or in 22.5CL, AU, JP 0 CHT/01 brine, smoked included 0307.8 - Abalone (Haliotis spp.) : 0307.81 Live, fresh or chilled

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 99 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0307.81.10 Abalone, fry 0 0 CHT/01 0307.81.21 Other abalone, live, fresh or chilled, other than NT$30/KGM or AU, MX0 CHT/01 Haliotis diversicolor 7.5% whichever is higher 0307.81.22 Other Haliotis diversicolor, live, fresh or chilled NT$66.4/KGM or AU0 CHT/01 20% whichever is higher 0307.89 Other 0307.89.11 Abalone, frozen, other than Haliotis diversicolor, NT$30/KGM or AU, CA, US0 CHT/01 but not smoked 7.5% whichever is higher 0307.89.12 Haliotis diversicolor, frozen, but not smoked NT$83/KGM or AU, US0 CHT/01 25% whichever is higher 0307.89.20 Abalone, salted or in brine, other than Haliotis 22 0 CHT/01 diversicolor, but not smoked 0307.89.31 Abalone, dried, other than Haliotis diversicolor, NT$225/KGM or JP0 CHT/01 but not smoked 15% whichever is higher 0307.89.32 Haliotis diversicolor, dried, salted or in brine, but 30JP 0 CHT/01 not smoked 0307.89.40 Abalone, including Haliotis diversicolor, smoked NT$36/KGM or AU, MX0 CHT/01 9% whichever is higher 0307.9 -Other, including flours, meals and pellets, fit for human consumption : 0307.91 Live, fresh or chilled 0307.91.10 Other molluscs, fry 0 0 CHT/01 0307.91.30 Top shell, live, fresh or chilled NT$45.2/KGM or 0 CHT/01 30% whichever is higher 0307.91.70 Locos, live, fresh or chilled NT$26.6/KGM or 0 CHT/01 14% whichever is higher 0307.91.90 Other molluscs, live, fresh or chilled 20KR 0 CHT/01 0307.99 Other

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 100 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0307.99.41 Arcoida (Glycymerididae, Limopsidae), frozen, NT$11.7/KGM or JP, KR, MY0 CHT/01 but not smoked 25% whichever is higher 0307.99.42 Clams (Cutellidae), frozen, but not smoked NT$22.6/KGM or CA, KR, US0 CHT/01 20% whichever is higher 0307.99.43 Top shell, frozen, but not smoked NT$30/KGM or US0 CHT/01 20% whichever is higher 0307.99.44 Locos, frozen, but not smoked NT$19/KGM or US0 CHT/01 10% whichever is higher 0307.99.45 Conch, frozen, but not smoked 20 0 CHT/01 0307.99.49 Other molluscs, frozen, including flours, meals 22.5CA, JP 0 CHT/01 and pellets of molluscs, fit for human consumption, but not smoked 0307.99.51 Top shell, dried, salted or in brine, but not smoked NT$45.2/KGM or JP0 CHT/01 30% whichever is higher 0307.99.59 Other molluscs, dried, salted or in brine, 30JP 0 CHT/01 including flours, meals and pellets of molluscs, fit for human consumption, but not smoked 0307.99.61 Top shell, smoked 18JP 0 CHT/01 0307.99.62 Arcoida (Glycymerididae, Limopsidae) and clams 30CL 0 CHT/01 (Cutellidae), smoked 0307.99.63 Locos, smoked NT$17/KGM or 0 CHT/01 10% whichever is higher 0307.99.69 Other molluscs, smoked, including flours, meals 22.5CL, JP 0 CHT/01 and pellets of molluscs, fit for human consumption

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 101 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption. 0308.1 -Sea cucumbers (Stichopus japonicus, Holothurioidea) : 0308.11 Live, fresh or chilled 0308.11.10 Sea cucumbers, fry 0 0 CHT/01 0308.11.90 Other sea cucumbers, live, fresh or chilled 10CA 0 CHT/01 0308.19 Other 0308.19.10 Sea cucumbers, frozen, but not smoked 9CA, US 0 CHT/01 0308.19.21 Sea cucumbers, spiky, dried, but not smoked NT$100/KGM or CA, JP0 CHT/01 10% whichever is higher 0308.19.22 Sea cucumbers, not spiky, dried, but not smoked NT$23.8/KGM or CA0 CHT/01 10% whichever is higher 0308.19.30 Other sea cucumbers, dried, salted or in brine, but NT$16/KGM or CA0 CHT/01 not smoked 10% whichever is higher 0308.19.40 Sea cucumbers, smoked 22.5CL, JP 0 CHT/01 0308.2 -Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus) : 0308.21 Live, fresh or chilled 0308.21.11 Sea urchins, fry 0 0 CHT/01 0308.21.19 Other sea urchins, live, fresh or chilled 20KR 0 CHT/01 0308.29 Other 0308.29.10 Sea urchins, frozen, but not smoked 22.5CA, JP 0 CHT/01 0308.29.20 Sea urchins, dried, salted or in brine, smoked 22.5CL, JP 0 CHT/01 included 0308.30 Jellyfish (Rhopilema spp.)

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 102 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 0308.30.11 Jellyfish, fry 0 0 CHT/01 0308.30.19 Other jellyfish, live, fresh or chilled 14 0 CHT/01 0308.30.20 Jellyfish, frozen, but not smoked 15 0 CHT/01 0308.30.30 Jellyfish, dried, salted or in brine, but not smoked NT$8.4/KGM or 0 CHT/01 12% whichever is higher 0308.30.40 Jellyfish, smoked 22.5CL, JP 0 CHT/01 0308.90 Other 0308.90.11 Other aquatic invertebrates, fry 0 0 CHT/01 0308.90.19 Other aquatic invertebrates, live, fresh or chilled 20KR 0 CHT/01 0308.90.20 Other aquatic invertebrates, frozen, including 22.5CA, JP 0 CHT/01 flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption, but not smoked 0308.90.30 Other aquatic invertebrates, salted or in brine, 30JP 0 CHT/01 including flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption, but not smoked 0308.90.40 Other aquatic invertebrates, smoked, including 22.5CL, JP 0 CHT/01 flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 1604.1 -Fish, whole or in pieces, but not minced: 1604.11 Salmon 1604.11.00 Salmon, whole or in pieces, but not minced, 15CA, JP 0 CHT/01 prepared or preserved 1604.12 Herrings 1604.12.10 Herrings, whole or in pieces, but not minced, 25 0 CHT/01 prepared or preserved, frozen 1604.12.90 Other herrings, whole or in pieces, but not 25CE15 0 CHT/01 minced, prepared or preserved 1604.13 Sardines, sardinella and brisling or sprats

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 103 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 1604.13.10 Sardines, sardinella, whole or in pieces, but not 30 0 CHT/01 minced, prepared and preserved 1604.13.20 Brisling or sprats, whole or in pieces, but not 30 0 CHT/01 minced, prepared or preserved 1604.14 Tunas, skipjack and bonito (Sarda spp.) 1604.14.10 Tunas, whole or in pieces, but not minced, 15CO, JP, CR 0 CHT/01 prepared or preserved 1604.14.20 Skipjack and bonito, whole or in pieces, but not 14CO, JP, TH, CR 0 CHT/01 minced, prepared or preserved 1604.15 Mackerel 1604.15.10 Mackerel, whole or in pieces, but not minced, 30 0 CHT/01 prepared or preserved, frozen 1604.15.90 Other mackerel, whole or in pieces, but not 25CE15 0 CHT/01 minced, prepared or preserved 1604.16 Anchovies 1604.16.00 Anchovies, whole or in pieces, but not minced, 30 0 CHT/01 prepared or preserved 1604.17 Eels 1604.17.00 Eels, whole or in picecs, but not minced, prepared 17JP 0 CHT/01 or preserved 1604.19 Other 1604.19.10 Muraenesocidae eels and congridae eels, whole or 17JP 0 CHT/01 in picecs, but not minced, prepared or preserved 1604.19.20 Prepared or preserved carangidae fishes, whole or 40 0 CHT/01 in pieces, but not minced, frozen 1604.19.30 Prepared or preserved silver anchovy 25 0 CHT/01 (spratelloides gracilis), whole or in pieces, but not minced, frozen 1604.19.90 Other prepared or preserved fish, whole or in 15 0 CHT/01 pieces, but not minced 1604.20 Other prepared or preserved fish 1604.20.10 Fish roe, prepared or preserved 18.5JP 0 CHT/01 1604.20.20 Fins (incl. shark, skate and ray fins), prepared or 70JP CHT/01 preserved 1604.20.30 Prepared or preserved surimi (fish mince) 17.5JP 0 CHT/01 1604.20.90 Other prepared or preserved fish 20JP, US 0 CHT/01 HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 104 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 1604.3 -Caviar and caviar substitutes : 1604.31 Caviar 1604.31.00 Caviar 12.5CE15, JP 0 CHT/01 1604.32 Caviar substitutes 1604.32.00 Caviar substitutes 12.5CE15, JP 0 CHT/01 1605 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved 1605.10 Crab 1605.10.00 Prepared or preserved crab 20CA, JP 0 CHT/01 1605.2 -Shrimps and prawns : 1605.21 Not in airtight container 1605.21.00 Shrimps and prawns, not in airtight container, 20JP, TH 0 CHT/01 prepared or preserved 1605.29 Other 1605.29.00 Other shrimps and prawns, prepared or preserved 20JP, TH 0 CHT/01 1605.30 Lobster 1605.30.00 Lobster, prepared or preserved 20AU, JP 0 CHT/01 1605.40 Other crustaceans 1605.40.00 Other crustaceans, prepared or preserved 30JP 0 CHT/01 1605.5 -Molluscs : 1605.51 Oysters 1605.51.10 Oysters, prepared or preserved, canned 10CA, NZ, US 0 CHT/01 1605.51.90 Other oysters, prepared or preserved 15CA, NZ, US 0 CHT/01 1605.52 Scallops, including queen scallops 1605.52.10 Conpoy, prepared or preserved 18CL, JP 0 CHT/01 1605.52.90 Scallops, other than conpoy, prepared or preserved 22.5CL, JP 0 CHT/01 1605.53 Mussels 1605.53.10 Mussels, prepared or preseved, canned 10CA, NZ, US 0 CHT/01 1605.53.90 Other mussels, prepared or preserved 15CA, NZ, US 0 CHT/01 1605.54 Cuttle fish and squid 1605.54.10 Squid, prepared or presedved 40 0 CHT/01 1605.54.20 Cuttle fish, prepared or preseved 27.5 0 CHT/01 1605.55 Octopus

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 105 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 1605.55.00 Octopus, prepared or preseved 22.5CL, JP 0 CHT/01 1605.56 Clams, cockles and arkshells 1605.56.10 Hard clams, arcoida (Arcidae) and clams 30CL 0 CHT/01 (Solecurtidae, Solenidae), prepared or presedved 1605.56.90 Other clams, cockles and arkshells, prepared or 22.5CL, JP 0 CHT/01 presedved 1605.57 Abalone 1605.57.00 Abalones, including Haliotis diversicolor, NT$36/KGM or AU, MX0 CHT/01 prepared or preserved 9% whichever is higher 1605.58 Snails, other than sea snails 1605.58.00 Snails, other than sea snails, prepared or preserved 22.5CL, JP 0 CHT/01 1605.59 Other 1605.59.10 Top shell, prepared or preserved 18JP 0 CHT/01 1605.59.20 Locos, prepared or preserved NT$17/KGM or 0 CHT/01 10% whichever is higher 1605.59.30 Arcoida (Glycymerididae, Limopsidae) and clams 30CL 0 CHT/01 (Cutellidae), prepared or preserved 1605.59.90 Other mulluscs, prepared or preserved 22.5CL, JP 0 CHT/01 1605.6 -Other aquatic invertebrates : 1605.61 Sea cucumbers 1605.61.00 Sea cucumbers, prepared or presedved 22.5CL, JP 0 CHT/01 1605.62 Sea urchins 1605.62.00 Sea urchins, prepared or presedved 22.5CL, JP 0 CHT/01 1605.63 Jellyfish 1605.63.00 Jellyfish, prepared or presedved 22.5CL, JP 0 CHT/01 1605.69 Other 1605.69.00 Other aquatic invertebrates, prepared or preserved 22.5CL, JP 0 CHT/01 2528 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 calculated on the dry weight

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 106 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2528.00 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 calculated on the dry weight 2528.00.00 Natural borates and concentrates thereof (whether 00 CHT/01 or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 calculated on the dry weight 2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils 2710.1 -Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils : 2710.12 Light oils and preparations 2710.12.10 Gasoline 10 0 CHT/01, WT/Let/656 2710.12.20 Naphtha 0 0 CHT/01, WT/Let/656 2710.12.30 Spirit type (gasoline type) jet fuel 10 0 CHT/01, WT/Let/656 2710.12.90 Other light oils and preparations 3.5 0 CHT/01, WT/Let/656 2710.19 Other 2710.19.11 Kerosene type jet fuel 10 0 CHT/01, WT/Let/656 2710.19.19 Other fuel of a kind used for gas turbines or jet 2.5 0 CHT/01, engines WT/Let/656 HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 107 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2710.19.20 Kerosene 10 0 CHT/01, WT/Let/656 2710.19.31 Diesel fuel, at 15 degrees C, over 0.85 but not 00 CHT/01, over 0.90 specific gravity WT/Let/656 2710.19.39 Other diesel fuel 10 0 CHT/01, WT/Let/656 2710.19.41 Fuel oil, at 15 degrees C, over 0.93 specific 50 CHT/01, gravity WT/Let/656 2710.19.49 Other fuel oil 10CE15 0 CHT/01, WT/Let/656 2710.19.51 Lubricating oil (containing mineral oil not less 3.5CA, CE15, JP 0 CHT/01, than 70%) WT/Let/656 2710.19.52 Grease, lubricating (containing mineral oil not 3.5JP 0 CHT/01, less than 70%) WT/Let/656 2710.19.61 Residual fuel oils 2.5 0 CHT/01, WT/Let/656 2710.19.62 Oil, of electric transformer 5JP 0 CHT/01, WT/Let/656 2710.19.63 Oil, of electric condenser 5JP 0 CHT/01, WT/Let/656 2710.19.64 Naphtha, mineral 0 0 CHT/01, WT/Let/656 2710.19.65 Paraffin oil (liquid paraffin) 5CE15, JP 0 CHT/01, WT/Let/656 2710.19.66 Mixed alkylenes with a very low degree of 00CH CHT/01, polymerization WT/Let/656 2710.19.67 Partly refined petroleum, including topped crudes 5AU 0 CHT/01, WT/Let/656 2710.19.68 Hot quenching oil 5JP 0 CHT/01, WT/Let/656 2710.19.90 Other articles of heading 27.10 3.5 0 CHT/01, WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 108 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2710.20 Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils 2710.20.10 Light oils and preparations, containing biodiesel 3.5 0 CHT/01, WT/Let/656 2710.20.21 Kerosene type jet fuel, containing biodiesel 10 0 CHT/01, WT/Let/656 2710.20.29 Other fuel of a kind used for gas turbines or jet 2.5 0 CHT/01, engines, containing biodiesel WT/Let/656 2710.20.30 Diesel fuel, containing biodiesel 10 0 CHT/01, WT/Let/656 2710.20.40 Fuel oil, containing biodiesel 10CE15 0 CHT/01, WT/Let/656 2710.20.90 Other articles of heading 27.10, containing 3.5CA, CE15, JP 0 CHT/01, biodiesel WT/Let/656 2710.9 -Waste oils: 2710.91 Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) 2710.91.10 Oil, for electric transformer, containing 50JP CHT/01, polychlorinated biphenyls (PCBs), WT/Let/656 polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) 2710.91.20 Oil, for electric condenser, containing 50JP CHT/01, polychlorinated biphenyls (PCBs), WT/Let/656 polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) 2710.91.90 Other oil containing polychlorinated biphenyls 3.5 0 CHT/01, (PCBs), polychlorinated terphenyls (PCTs) or WT/Let/656 polybrominated biphenyls (PBBs) 2710.99 Other 2710.99.00 Other waste oils 3.5 0 CHT/01, WT/Let/656 2830 Sulphides; polysulphides HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 109 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2830.10 Sodium sulphides 2830.10.00 Sodium sulphides 3.4CE15, JP 0 CHT/01, WT/Let/1034 2830.90 Other 2830.90.10 Zinc sulphide 5CE15 0 CHT/01, WT/Let/1034 2830.90.20 Cadmium sulphide 2.72CE15, JP 0 CHT/01, WT/Let/1034 2830.90.90 Other sulphides; polysulphides, whether or not 3.4CE15, JP 0 CHT/01, chemically defined WT/Let/1034 2835 Phosphinates (hypophosphites), phosphonates (phosphites), phosphates and polyphosphates, whether or not chemically defined 2835.10 Phosphinates (hypophosphites) and phosphonates (phosphites) 2835.10.10 Phosphinates (hypophosphites) 5CE15 0 CHT/01, WT/Let/1034 2835.10.21 Dibasic lead phosphite 5ZA 0 CHT/01, WT/Let/1034 2835.10.29 Other phosphonates (phosphites) 5CE15 0 CHT/01, WT/Let/1034 2835.2 -Phosphates: 2835.22 Of mono- or disodium 2835.22.00 Phosphate of mono- or disodium 5CE15 0 CHT/01, WT/Let/1034 2835.24 Of potassium 2835.24.00 Phosphates of potassium 5CE15 0 CHT/01, WT/Let/1034 2835.25 Calcium hydrogenorthophosphate ("dicalcium phosphate") 2835.25.00 Calcium hydrogenorthophosphate ("dicalcium 50CE15 CHT/01, phosphate") WT/Let/1034 2835.26 Other phosphates of calcium 2835.26.10 Deflourinated calcium phosphate (for fodder use) 5CE15 0 CHT/01, WT/Let/1034

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 110 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2835.26.90 Other phosphates of calcium 5CE15 0 CHT/01, WT/Let/1034 2835.29 Other 2835.29.10 Phosphates of triammonium 4 0 CHT/01, WT/Let/1034 2835.29.90 Other phosphates 5CE15 0 CHT/01, WT/Let/1034 2835.3 -Polyphosphates: 2835.31 Sodium triphosphate (sodium tripolyphosphate) 2835.31.00 Sodium triphosphate ( sodium tripolyphosphate), 40CE15 CHT/01, whether or not chemically defined WT/Let/1034 2835.39 Other 2835.39.00 Other polyphosphates, whether or not chemically 50CE15, MX CHT/01, defined WT/Let/1034 2842 Other salts of inorganic acids or peroxoacids, (including aluminosilicates whether of not chemically defined), other than azides 2842.10 Double or complex silicates, including aluminosilicates whether or not chemically defined 2842.10.00 Double or complex silicates, including 50CH, CE15, JP, CHT/01, aluminosilicates whether or not chemically US WT/Let/1034, defined WT/Let/656 2842.90 Other 2842.90.10 Arsenites and arsenates 5CE15, JP 0 CHT/01, WT/Let/1034, WT/Let/656 2842.90.20 Fulminates, cyanates and thiocyanates 4 0 CHT/01, WT/Let/1034 2842.90.90 Other salts of inorganic acids or peroxoacids 50CE15 CHT/01, excluding azides WT/Let/1034, WT/Let/656 2848 , whether or not chemically defined, excluding 2848.00 Phosphides, whether or not chemically defined, excluding ferrophosphorus

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 111 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2848.00.10 Phosphides of copper (phosphor copper), 50CE15 CHT/01, containing more than 15% by weight of WT/Let/1034 2848.00.20 Gallium , gallium arsenic phosphide, 00CE15 CHT/01, phosphide WT/Let/1034 2848.00.90 Other phosphides of metals or of non-metals 5 0 CHT/01, WT/Let/1034 2849 Carbides, whether or not chemically defined 2849.10 Of calcium 2849.10.00 Carbides of calcium 5 0 CHT/01, WT/Let/1034 2849.20 Of 2849.20.00 Carbides of silicon 0CE15 0 CHT/01, WT/Let/1034 2849.90 Other 2849.90.10 Boron carbide 2.5CA, CE15 0 CHT/01, WT/Let/1034 2849.90.20 Tungsten carbide, titanium carbide, tantalum 2.5CA, CE15 0 CHT/01, carbide, vanadium carbide WT/Let/1034 2849.90.30 Tungsten-titanium carbide 0CH, CE15, US 0 CHT/01, WT/Let/1034, WT/Let/656 2849.90.90 Other carbides 2.5CA, CE15, JP 0 CHT/01, WT/Let/1034 2850 Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49. 2850.00 Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49. 2850.00.10 Borazon (boron nitride) 2.5 0 CHT/01, WT/Let/1034

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 112 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2850.00.90 Other hydrides, nitrides, azides, silicides and 2.5CE15, JP 0 CHT/01, borides, whether or not chemically defined, other WT/Let/1034 than compounds which are also carbides of heading 28.49. 2852 Inorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams. 2852.10 Chemically defined 2852.10.00 Inorganic or organic compounds of mercury, 3.6CE15, AU, JP, 0 CHT/01, excluding amalgams. CA, US, CL, WT/Let/1034, CH, MX WT/Let/656 2852.90 Other 2852.90.00 Other inorganic or organic compounds of 50CH, CE15, JP, CHT/01, mercury, excluding amalgams. US, MX, CA WT/Let/1034, WT/Let/656 2903 Halogenated derivatives of hydrocarbons 2903.1 -Saturated chlorinated derivatives of acyclic hydrocarbons : 2903.11 Chloromethane (methyl chloride) and chloroethane (ethyl chloride) 2903.11.10 Chloromethane (methyl chloride) 2JP 0 CHT/01, WT/Let/1034, WT/Let/656 2903.11.20 Chloroethane (ethyl chloride) 1.25CE15, JP 0 CHT/01, WT/Let/1034, WT/Let/656 2903.12 Dichloromethane (methylene chloride) 2903.12.00 Dichloromethane (methylene chloride) 2CE15, JP 0 CHT/01, WT/Let/1034, WT/Let/656 2903.13 Chloroform (trichloromethane) 2903.13.00 Chloroform (trichloromethane) 2CE15 0 CHT/01, WT/Let/1034, WT/Let/656 2903.14 Carbon tetrachloride

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 113 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2903.14.00 Carbon tetrachloride 2CE15 0 CHT/01, WT/Let/1034, WT/Let/656 2903.15 Ethylene dichloride (ISO) (1,2-dichloroethane) 2903.15.00 Ethylene dichloride (ISO) (1,3-dichloroethane) 0CA 0 CHT/01, WT/Let/1034, WT/Let/656 2903.19 Other 2903.19.10 Trichloroethane 1.25CE15, JP 0 CHT/01, WT/Let/1034, WT/Let/656 2903.19.20 1,2-Dichloropropane (propylene dichloride) and 1.25JP 0 CHT/01, dichlorobutanes WT/Let/1034, WT/Let/656 2903.19.90 Other saturated chlorinated derivatives of acyclic 50CE15, JP CHT/01, hydrocarbons WT/Let/1034, WT/Let/656 2903.2 -Unsaturated chlorinated derivatives of acyclic hydrocarbons: 2903.21 Vinyl chloride (chloroethylene) 2903.21.00 Vinyl chloride (chloroethylene) 1.25CA, CE15, JP 0 CHT/01, WT/Let/1034, WT/Let/656 2903.22 Trichloroethylene 2903.22.00 Trichloroethylene 1.25CE15, JP 0 CHT/01, WT/Let/1034, WT/Let/656 2903.23 Tetrachloroethylene (perchloroethylene) 2903.23.00 Tetrachloroethylene (perchloroethylene) 2CE15, JP 0 CHT/01, WT/Let/1034, WT/Let/656 2903.29 Other 2903.29.00 Other unsaturated chlorinated derivatives of 1.25JP 0 CHT/01, acyclic hydrocarbons WT/Let/1034, WT/Let/656 2903.3 - Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 114 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2903.31 Ethylene dibromide (ISO) (1,2-dibromoethane) 2903.31.00 Ethylene dibromide (ISO) (1,3-dibromoethane) 5CE15, JP, US 0 CHT/01, WT/Let/1034, WT/Let/656 2903.39 Other 2903.39.10 Triiodomethane (iodoform) 0US 0 CHT/01, WT/Let/1034, WT/Let/656 2903.39.90 Other fluorinated, brominated or iodinated 50CE15, JP, US CHT/01, derivatives of acyclic hydrocarbons WT/Let/1034, WT/Let/656 2903.7 - Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens : 2903.71 Chlorodifluoromethane 2903.71.00 Chlorodifluoromethane 5.5CE15, JP, US 0 CHT/01, WT/Let/1034, WT/Let/656 2903.72 Dichlorotrifluoroethanes 2903.72.00 Dichlorotrifluoroethanes 5.5CE15, JP, US 0 CHT/01, WT/Let/1034, WT/Let/656 2903.73 Dichlorofluoroethanes 2903.73.00 Dichlorofluoroethanes 5.5CE15, JP, US 0 CHT/01, WT/Let/1034, WT/Let/656 2903.74 Chlorodifluoroethanes 2903.74.00 Chlorodifluoroethanes 5.5CE15, JP, US 0 CHT/01, WT/Let/1034, WT/Let/656 2903.75 Dichloropentafluoropropanes 2903.75.00 Dichloropentafluoropropanes 5.5CE15, JP, US 0 CHT/01, WT/Let/1034, WT/Let/656 2903.76 Bromochlorodifluoromethane, bromotrifluoromethane anddibromotetrafluoroethanes

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 115 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2903.76.00 Bromochlorodifluoromethane, 5.5CE15, JP, US 0 CHT/01, bromotrifluoromethane and WT/Let/1034, dibromotetrafluoroethanes WT/Let/656 2903.77 Other, perhalogenated only with fluorine and chlorine 2903.77.00 Other, perhalogenated only with fluorine and 5.5CE15, JP, US 0 CHT/01, chlorine WT/Let/1034, WT/Let/656 2903.78 Other perhalogenated derivatives 2903.78.00 Other perhalogenated derivatives 5.5CE15, JP, US 0 CHT/01, WT/Let/1034, WT/Let/656 2903.79 Other 2903.79.00 Other halogenated derivatives of acyclic 5.5CE15, JP, US 0 CHT/01, hydrocarbons containing two or more different WT/Let/1034, halogens WT/Let/656 2903.8 - Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons : 2903.81 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN) 2903.81.00 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), 50CE15 CHT/01, including lindane (ISO, INN) WT/Let/1034, WT/Let/656 2903.82 Aldrin (ISO), chlordane (ISO) and heptachlor (ISO) 2903.82.00 Aldrin (ISO), chlordane (ISO) and heptachlor 2.5CE15, JP, US 0 CHT/01, (ISO) WT/Let/1034, WT/Let/656 2903.89 Other 2903.89.10 Dibromoethyl dibromocyclohexane 0CE15, JP 0 CHT/01, WT/Let/1034, WT/Let/656 2903.89.20 Tetrabromocyclooctane 0CE15, JP 0 CHT/01, WT/Let/1034, WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 116 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2903.89.90 Other halogenated derivatives of cyclanic, 2.5CE15, JP, US 0 CHT/01, cyclenic or cycloterpenic hydrocarbons WT/Let/1034, WT/Let/656 2903.9 - Halogenated derivatives of aromatic hydrocarbons : 2903.91 Chlorobenzene, o-dichlorobenzene and p- dichlorobenzene 2903.91.00 Chlorobenzene, o-dichlorobenzene and p- 1.25CE15, JP 0 CHT/01, dichlorobenzene WT/Let/1034, WT/Let/656 2903.92 Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p- chlorophenyl)ethane) 2903.92.10 Hexachlorobenzene (ISO) 5 0 CHT/01, WT/Let/1034, WT/Let/656 2903.92.20 DDT (ISO) (clofenotane (INN), 1,1,1-trichloro- 50 CHT/01, 2,2-bis(p-chlorophenyl)ethane) WT/Let/1034, WT/Let/656 2903.99 Other 2903.99.10 Benzyl chloride, trichlorobenzene, 00CE15, JP CHT/01, pentabromoethylbenzene WT/Let/1034, WT/Let/656 2903.99.90 Other halogenated derivatives of aromatic 2.5CE15, JP 0 CHT/01, hydrocarbons WT/Let/1034, WT/Let/656 2908 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols 2908.1 - Derivatives containing only halogen substituents and their salts 2908.11 Pentachlorophenol (ISO) 2908.11.00 Pentachlorophenol (ISO) 0CE15 0 CHT/01, WT/Let/1034 2908.19 Other 2908.19.10 Salts of pentachlorophenol (ISO) 0CE15 0 CHT/01, WT/Let/1034

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 117 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2908.19.20 Tetrabromobisphenol A 0CE15, US 0 CHT/01, WT/Let/1034 2908.19.30 Octabromobisphenol A 1.25 0 CHT/01, WT/Let/1034 2908.19.90 Other derivatives containing only halogen 2.5CE15, JP, US 0 CHT/01, substituents of phenols or phenol-alcohols and WT/Let/1034 their salts 2908.9 -Other 2908.91 Dinoseb (ISO) and its salts 2908.91.00 Dinoseb (ISO) and its salts 5CE15, JP 0 CHT/01, WT/Let/1034 2908.92 4,6-Dinitro-o-cresol (DNOC (ISO)) and its salts 2908.92.00 4,6-Dinitro-o-cresol (DNOC (ISO)) and its salts 5CE15, JP 0 CHT/01, WT/Let/1034 2908.99 Other 2908.99.00 Other halogenated, sulphonated, nitrated or 50CE15, JP CHT/01, nitrosated derivatives of phenols or phenol- WT/Let/1034 alcohols 2912 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde 2912.1 -Acyclic aldehydes without other oxygen function: 2912.11 Methanal (formaldehyde) 2912.11.00 Methanal (formaldehyde) 1.25CE15 0 CHT/01, WT/Let/1034 2912.12 Ethanal (acetaldehyde) 2912.12.00 Ethanal (acetaldehyde) 1.25CE15 0 CHT/01, WT/Let/1034 2912.19 Other 2912.19.00 Other acyclic aldehydes without other oxygen 1.25JP 0 CHT/01, function WT/Let/1034 2912.2 -Cyclic aldehydes without other oxygen function: 2912.21 Benzaldehyde 2912.21.00 Benzaldehyde 2.5CE15, JP 0 CHT/01, WT/Let/1034 2912.29 Other HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 118 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2912.29.00 Cyclic aldehydes without oxygen other function, 2.5CE15, JP 0 CHT/01, n. e. s. WT/Let/1034 2912.4 - Aldehyde-alcohols, aldehyde-ethers, aldehyde- phenols and aldehydes with other oxygen function : 2912.41 Vanillin (4-hydroxy-3-methoxybenzaldehyde) 2912.41.00 Vanillin (4-hydroxy-3-methoxybenzaldehyde) 2.5CE15 0 CHT/01, WT/Let/1034 2912.42 Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde) 2912.42.00 Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde) 2.5CE15, JP 0 CHT/01, WT/Let/1034 2912.49 Other 2912.49.10 Aldehydes of a kind used for perfumery and 2.5CE15 0 CHT/01, flavouring purposes WT/Let/1034 2912.49.20 Aldehyde-alcohols 2.5 0 CHT/01, WT/Let/1034 2912.49.90 Aldehyde-ethers, aldehyde-phenols and aldehydes 2.5CE15, JP 0 CHT/01, with other oxygen function WT/Let/1034 2912.50 Cyclic polymers of aldehydes 2912.50.00 Cyclic polymers of aldehydes 5CE15, JP 0 CHT/01, WT/Let/1034 2912.60 Paraformaldehyde 2912.60.00 Paraformaldehyde 2.5CE15 0 CHT/01, WT/Let/1034 2914 Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives 2914.1 -Acyclic ketones without other oxygen function: 2914.11 Acetone 2914.11.00 Acetone 2.5JP 0 CHT/01, WT/Let/656 2914.12 Butanone (methyl ethyl ketone) 2914.12.00 Butanone (methyl ethyl ketone) 2.5CE15, JP 0 CHT/01, WT/Let/656 2914.13 4-Methylpentan-2-one (methyl isobutyl ketone)

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 119 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2914.13.00 4-Methylpentan-2-one (methyl isobutyl ketone) 2.5JP 0 CHT/01, WT/Let/656 2914.19 Other 2914.19.00 Acyclic ketones without other oxygen function, n. 1.25CE15, JP, US 0 CHT/01, e. s. WT/Let/656 2914.2 -Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function : 2914.22 Cyclohexanone and methylcyclohexanones 2914.22.10 Cyclohexanone 1.25CE15 0 CHT/01, WT/Let/656 2914.22.20 Methylcyclohexanones 2.5 0 CHT/01, WT/Let/656 2914.23 Ionones and methylionones 2914.23.00 Ionones and methylionones 2.5CE15, JP 0 CHT/01, WT/Let/656 2914.29 Other 2914.29.10 Camphor 1.25 0 CHT/01, WT/Let/656 2914.29.90 Other cyclanic, cyclenic or cycloterpenic ketones 2.5CE15, JP 0 CHT/01, without other oxygen function WT/Let/656 2914.3 -Aromatic ketones without other oxygen function: 2914.31 Phenylacetone (1-phenylpropan-2-one) 2914.31.00 Phenylacetone (phenylpropane-3-one) 2.5CE15 0 CHT/01, WT/Let/656 2914.39 Other 2914.39.00 Other aromatic ketones without other oxygen 2.5CE15 0 CHT/01, function WT/Let/656 2914.40 Ketone-alcohols and ketone-aldehydes 2914.40.10 4-Hydroxy-4-methylpentan-2-one (diacetone 2.5CE15, JP 0 CHT/01, alcohol) WT/Let/656 2914.40.90 Other ketone-alcohols and ketone-aldehydes 2.5CE15, JP 0 CHT/01, WT/Let/656 2914.50 Ketone-phenols and ketones with other oxygen function 2914.50.00 Ketone-phenols and ketones with other oxygen 2.5CE15 0 CHT/01, function WT/Let/656 HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 120 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2914.6 -Quinones: 2914.61 Anthraquinone 2914.61.00 Anthraquinone 2.5CE15, JP 0 CHT/01, WT/Let/656 2914.69 Other 2914.69.00 Other quinones 2.5CE15, JP 0 CHT/01, WT/Let/656 2914.70 Halogenated, sulphonated, nitrated or nitrosated derivatives 2914.70.00 Halogenated, sulphonated, nitrated or nitrosated 2.5CE15, JP 0 CHT/01, derivatives of ketone or quinone WT/Let/656 2916 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives 2916.1 -Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: 2916.11 Acrylic acid and its salts 2916.11.10 Acrylic acid 1.25CE15, JP 0 CHT/01 2916.11.20 Salts of acrylic acid 1.25CE15, JP, US 0 CHT/01 2916.12 Esters of acrylic acid 2916.12.00 Esters of acrylic acid 2.5CE15, JP, US 0 CHT/01 2916.13 Methacrylic acid and its salts 2916.13.10 Methacrylic acid 1.25CE15, JP 0 CHT/01 2916.13.20 Salts of methacrylic acid 1.25JP, US 0 CHT/01 2916.14 Esters of methacrylic acid 2916.14.10 Methyl methacrylate 2.5CE15, JP, MX, 0 CHT/01 US 2916.14.90 Other esters of methacrylic acid 2.5CE15, JP, MX 0 CHT/01 2916.15 Oleic, linoleic or linolenic acids, their salts and esters 2916.15.10 Oleic, linoleic or linolenic acids 0AU 0 CHT/01 2916.15.20 Salts and esters of oleic, linoleic or linolenic acids 5CE15, JP 0 CHT/01 2916.16 Binapacryl (ISO)

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 121 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2916.16.00 Binapacryl (ISO) 2.5CE15, JP 0 CHT/01 2916.19 Other 2916.19.00 Other unsaturated acyclic monocarboxylic acids, 2.5JP 0 CHT/01 their anhydrides, halides, peroxides, peroxyacids and their derivatives 2916.20 Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives 2916.20.00 Cyclanic, cyclenic or cycloterpenic 50CH,JP CHT/01 monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives 2916.3 -Aromatic monocarboxylic acids, their anhydrides, halides peroxides,peroxyacids and their derivatives: 2916.31 Benzoic acid, its salts and esters 2916.31.00 Benzoic acid, its salts and esters 5CE15 0 CHT/01 2916.32 Benzoyl peroxide and benzoyl chloride 2916.32.10 Benzoyl peroxide 5 0 CHT/01 2916.32.20 Benzoyl chloride 1.25CE15, JP 0 CHT/01 2916.34 Phenylacetic acid and its salts 2916.34.10 Benzeneacetic acid 0CE15, JP 0 CHT/01 2916.34.20 Sodium phenylacetate 0CE15, JP 0 CHT/01 2916.34.30 Potassium phenylacetate 0CE15, JP 0 CHT/01 2916.34.90 Other phenylacetic acid salts 2.5CE15, JP 0 CHT/01 2916.39 Other 2916.39.11 Ethyl phenylacetate, 3-methylbutyl phenylacetate, 00CE15, JP CHT/01 Methyl phenylacetate and 2-phenylethyl phenylacetate 2916.39.19 Other esters of phenylacetic acid 2.5CE15, JP 0 CHT/01 2916.39.20 P-tert-butyl benzoic acid 3.5CE15, JP 0 CHT/01 2916.39.90 Other aromatic monocarboxylic acids, their 50CE15, JP CHT/01 anhydrides, halides, peroxides, peroxyacids and their derivatives 2925 Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 122 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2925.1 -Imides and their derivatives; salts thereof : 2925.11 Saccharin and its salts 2925.11.00 Saccharin and its salts 5 0 CHT/01, WT/Let/1034, WT/Let/656 2925.12 Glutethimide (INN) 2925.12.00 Glutethimide (INN) 3.5CE15, JP, US 0 CHT/01, WT/Let/1034, WT/Let/656 2925.19 Other 2925.19.10 Ethyl-2-Methyl-Succinimide 0CE15, JP 0 CHT/01, WT/Let/1034, WT/Let/656 2925.19.20 Ethylenebistetrabromophthalimide 0CE15, JP 0 CHT/01, WT/Let/1034, WT/Let/656 2925.19.30 Saytex BN-451 flame Retardant (N, N'- 00CE15, JP CHT/01, Ethylenebis (5,6-dibromo-2,3-norbornane- WT/Let/1034, dicarboximide) WT/Let/656 2925.19.90 Other imides and their derivatives; salts thereof 3.5CE15, JP, US 0 CHT/01, WT/Let/1034, WT/Let/656 2925.2 - Imines and their derivatives; salts thereof 2925.21 Chlordimeform (ISO) 2925.21.00 Chlordimeform (ISO) 3.5CE15, JP 0 CHT/01, WT/Let/1034, WT/Let/656 2925.29 Other 2925.29.00 Other imines and their derivatives; salts thereof 3.5CE15, JP 0 CHT/01, WT/Let/1034, WT/Let/656 2931 Other organo-inorganic compounds 2931.10 Tetramethyl lead and tetraethyl lead 2931.10.00 Tetramethyl lead and tetraethyl lead 5CE15, JP 0 CHT/01, WT/Let/1034 2931.20 Tributyltin compounds

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 123 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2931.20.10 Tributyl tin oxide 0CE15 0 CHT/01, WT/Let/1034 2931.20.90 Other tributyltin compounds 4CE15 0 CHT/01, WT/Let/1034 2931.90 Other 2931.90.11 Salvarsan (arsphenamine) 5CE15 0 CHT/01, WT/Let/1034 2931.90.19 Other oragno-arsenic compounds 5CE15 0 CHT/01, WT/Let/1034 2931.90.21 Dibutyl tin oxide 2.5CE15, JP 0 CHT/01, WT/Let/1034 2931.90.22 Dioctyl tin oxide 2.5JP 0 CHT/01, WT/Let/1034 2931.90.29 Other oragno-tin compounds 4CE15 0 CHT/01, WT/Let/1034 2931.90.40 Organo- compounds 5CE15 0 CHT/01, WT/Let/1034 2931.90.51 Octamethyl (phenyl or other organic functional 2.5CE15 0 CHT/01, groups) cyclotetrasiloxane WT/Let/1034 2931.90.59 Other organo-silicon compounds 2.5CE15 0 CHT/01, WT/Let/1034 2931.90.90 Other organo-inorganic compounds 5CE15, JP 0 CHT/01, WT/Let/1034 2932 Heterocyclic compounds with oxygen hetero- atom(s) only 2932.1 -Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure : 2932.11 Tetrahydrofuran 2932.11.00 Tetrahydrofuran 5CE15, JP 0 CHT/01, WT/Let/1034, WT/Let/656 2932.12 2-Furaldehyde (furfuraldehyde) 2932.12.00 2-Furaldehyde (furfuraldehyde) 2.5CE15 0 CHT/01, WT/Let/1034, WT/Let/656 2932.13 Furfuryl alcohol and tetrahydrofurfuryl alcohol

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 124 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2932.13.10 Furfuryl alcohol 2.5CE15 0 CHT/01, WT/Let/1034, WT/Let/656 2932.13.20 Tetrahydrofurfuryl alcohol 5CE15 0 CHT/01, WT/Let/1034, WT/Let/656 2932.19 Other 2932.19.10 Furan 50CE15 CHT/01, WT/Let/1034, WT/Let/656 2932.19.20 Ranitidine HCL (N-[2[[[5-[( Dimethylamino 00 CHT/01, )methyl]-2-furanyl] methyl]thio]ethyl]N'-methyl- WT/Let/1034, 2-nitro-1,1- ethenediamine hydrochloride WT/Let/656 2932.19.90 Other compounds containing an unfused furan 50CE15 CHT/01, ring (whether or not hydrogenated) in the structure WT/Let/1034, WT/Let/656 2932.20 Lactones 2932.20.10 Coumarin, methylcoumarins and ethylcoumarins 5CE15, JP 0 CHT/01, WT/Let/1034, WT/Let/656 2932.20.90 Other lactones 5CH, CE15, JP 0 CHT/01, WT/Let/1034, WT/Let/656 2932.9 -Other: 2932.91 Isosafrole 2932.91.00 Isosafrole 5CH, CE15, JP 0 CHT/01, WT/Let/1034, WT/Let/656 2932.92 1-(1,3-Benzodioxol-5-yl) Propan-2-one 2932.92.00 1-(1,3-Benzodioxol-5-yl) Propan-2-one 5CH, CE15, JP 0 CHT/01, WT/Let/1034, WT/Let/656 2932.93 Piperonal 2932.93.00 Piperonal 5CH, CE15, JP 0 CHT/01, WT/Let/1034, WT/Let/656 2932.94 Safrole

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 125 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2932.94.00 Safrole 50CH, CE15, JP CHT/01, WT/Let/1034, WT/Let/656 2932.95 Tetrahydrocannabinols (all isomers) 2932.95.00 Tetrahydrocannabinols (all isomers) 5CH, CE15, JP 0 CHT/01, WT/Let/1034, WT/Let/656 2932.99 Other 2932.99.00 Other heterocyclic compound with oxygen hetero- 50CH, CE15, JP CHT/01, atom(s) only WT/Let/1034, WT/Let/656 2933 Heterocyclic compounds with nitrogen hetero- atom(s) only 2933.1 -Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure: 2933.11 Phenazone (antipyrin) and its derivatives 2933.11.00 Phenazone (antipyrin) and its derivatives 0CE15 0 CHT/01, WT/Let/656 2933.19 Other 2933.19.00 Other compounds containing an unfused pyrazole 50CE15, JP CHT/01, ring (whether or not hydrogenated) in the structure WT/Let/656 2933.2 -Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure: 2933.21 Hydantoin and its derivatives 2933.21.00 Hydantoin and its derivatives 5CE15 0 CHT/01, WT/Let/656 2933.29 Other 2933.29.00 Other compounds containing an unfused 3.5CH, CE15, JP 0 CHT/01, imidazole ring (whether or not hydrogened) in the WT/Let/656 structure 2933.3 -Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: 2933.31 Pyridine and its salts 2933.31.10 Pyridine 5CE15, JP 0 CHT/01, WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 126 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2933.31.20 Salts of pyridine 5CE15, JP 0 CHT/01, WT/Let/656 2933.32 Piperidine and its salts 2933.32.00 Piperidine and its salts 5CH, CE15, JP 0 CHT/01, WT/Let/656 2933.33 Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate a, phencyclidine (INN) (pcp), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof 2933.33.00 Alfentanil (INN), anileridine (INN), bezitramide 50CH, CE15, JP CHT/01, (INN), bromazepam (INN), difenoxin (INN), WT/Let/656 diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate a, phencyclidine (INN) (pcp), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof 2933.39 Other 2933.39.10 2-Vinyl pyridine 2.5CE15 0 CHT/01, WT/Let/656 2933.39.20 Nicametate citrate (3-Pyridinecarboxylic acid 2- 00CH CHT/01, (dieyhylamino) ethyl ester citrate) WT/Let/656 2933.39.30 Cloperastine HCL (1-[2-[(4-Chlorophenyl) 00CH CHT/01, phenylmethoxy] ethyl] piperidine hydrochloride) WT/Let/656 2933.39.90 Other compounds containing an unfused pyridine 50CH, CE15, JP CHT/01, ring (whether or not hydrogenated) in the structure WT/Let/656 2933.4 - Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused: 2933.41 Levorphanol (INN) and its salts 2933.41.00 Levorphanol (INN) and its salts 5CE15, JP 0 CHT/01, WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 127 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2933.49 Other 2933.49.00 Other compounds containing in the structure a 50CE15, JP CHT/01, quinoline or isoquinoline ring-system (whether or WT/Let/656 not hydrogenated), not further fused 2933.5 -Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure 2933.52 Malonylurea (barbituric acid) and its salts 2933.52.00 Malonylurea (barbituric acid) and its salts 0CE15 0 CHT/01, WT/Let/656 2933.53 Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts thereof 2933.53.00 Allobarbital (INN), amobarbital (INN), barbital 00CE15 CHT/01, (INN), butalbital (INN), butobarbital, WT/Let/656 cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts thereof 2933.54 Other derivatives of malonylurea (barbituric acid); salts thereof 2933.54.00 Other derivatives of malonylurea (barbituric 00CE15 CHT/01, acid); salts thereof WT/Let/656 2933.55 Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof 2933.55.00 Loprazolam (INN), mecloqualone (INN), 50CE15 CHT/01, methaqualone (INN) and zipeprol (INN); salts WT/Let/656 thereof 2933.59 Other 2933.59.10 Purine 50CE15 CHT/01, WT/Let/656 2933.59.90 Other compounds containing a pyrimidine ring 50CE15 CHT/01, (whether or not hydrogenated) or piperazine ring WT/Let/656 in the structure

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 128 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2933.6 -Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure: 2933.61 Melamine 2933.61.00 Melamine 2.5CE15, JP 0 CHT/01, WT/Let/656 2933.69 Other 2933.69.10 Trimer of Hexamethylene diisocyanate 5CH, CE15, JP 0 CHT/01, WT/Let/656 2933.69.90 Other compounds containing an unfused triazine 50CH, CE15, JP CHT/01, ring (whether or not hydrogenated) in the structure WT/Let/656 2933.7 -Lactams: 2933.71 6-Hexanelactam (epsilon-caprolactam) 2933.71.00 6-Hexanelactam (epsilon-caprolactam) 1CO, CE15, JP 0 CHT/01, WT/Let/656 2933.72 Clobazam (INN) and methyprylon (INN) 2933.72.00 Clobazam (INN) and methyprylon (INN) 5CE15, JP 0 CHT/01, WT/Let/656 2933.79 Other lactams 2933.79.00 Other lactams 5CE15, JP 0 CHT/01, WT/Let/656 2933.9 -Other: 2933.91 Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 129 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2933.91.00 Alprazolam (INN), camazepam (INN), 50CH, CE15 CHT/01, chlordiazepoxide (INN), clonazepam (INN), WT/Let/656 clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof 2933.99 Other 2933.99.10 Indole 2.5CH, CE15, US 0 CHT/01, WT/Let/656 2933.99.20 Flumequine (9-Fluoro-6,7-dihydro-5-methyl-1 - 00CH CHT/01, oxo-1H,5H-benzo [ij] quinolizine-2-carboxylic WT/Let/656 acid) 2933.99.90 Other heterocyclic compounds with nitrogen 50CH, CE15 CHT/01, hetero-atom(s) only WT/Let/656 2934 Nucleic acids and their salts; Other heterocyclic compounds 2934.10 Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure 2934.10.00 Compounds containing an unfused thiazole ring 3.5CH, CE15, US 0 CHT/01, (whether or not hydrogenated) in the structure WT/Let/1034, WT/Let/656 2934.20 Compounds containing a benzothiazole ring- system (whether or not hydrogenated), not further fused 2934.20.10 2-Mercaptobenzothiazole and its sodium salt 6.5CE15, ZA 0 CHT/01, WT/Let/1034, WT/Let/656 2934.20.20 Dibenzothiazyl disulfide 6.5CE15, US 0 CHT/01, WT/Let/1034, WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 130 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2934.20.30 N-tert-butyl-2-benzothiazolylsulfenamide 6.5CE15, US 0 CHT/01, WT/Let/1034, WT/Let/656 2934.20.40 N-cyclohexyl-2-benzothiazolysulfenamide 6.5CE15, US 0 CHT/01, WT/Let/1034, WT/Let/656 2934.20.90 Other compounds containing in the structure a 50CE15, JP CHT/01, benzothiazole ring-system (whether or not WT/Let/1034, hydrogenated), not further fused WT/Let/656 2934.30 Compounds containing a phenothiazine ring- system (whether or not hydrogenated), not further fused 2934.30.00 Compounds containing in the structure a 50CE15 CHT/01, phenothiazine ring-system (whether or not WT/Let/1034, hydrogenated), not further fused WT/Let/656 2934.9 -Other: 2934.91 Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof 2934.91.10 Oxazolam (10-Chloro-2,3,7,11b-tetrahydro-2- 00CH CHT/01, methyl-11b-phenyloxazole [3,2- WT/Let/1034, d][1,4]benzodiazepin-6(5H)-one) WT/Let/656 2934.91.90 Aminorex (INN), brotizolam (INN), clotiazepam 50CH, CE15, JP CHT/01, (INN), cloxazolam (INN), dextromoramide (INN), WT/Let/1034, haloxazolam (INN), ketazolam (INN), mesocarb WT/Let/656 (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof 2934.99 Other 2934.99.10 Salts of nucleic acid 5JP 0 CHT/01, WT/Let/1034, WT/Let/656 2934.99.20 Thioctamide (1,2-Dithiolane-3-pentanoic amide) 6.5CH 0 CHT/01, WT/Let/1034, WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 131 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2934.99.30 Mesulphen (2,6-Dimethyl thianthrrene & P- 00CH CHT/01, ditoluenedisulfide) WT/Let/1034, WT/Let/656 2934.99.40 Chlormezanone (2-(4-Chlorophenyl)tetrahydro-3- 00CH CHT/01, methyl-4H-1,3-thiazin-4-one 1,1-dioxide) WT/Let/1034, WT/Let/656 2934.99.50 Piroxicam (4-Hydroxy-2-methyl-N-2-pyridinyl- 00CH CHT/01, 2H-1,2-benzothiazine-3- carboxamide 1,1- WT/Let/1034, dioxide) WT/Let/656 2934.99.60 Chlorzoxazone (5-Chloro-2(3H)- 00CH CHT/01, benzoxazolone);(5-Chloro-2(3H)-benzolone);(5- WT/Let/1034, Chloro-2hydroxy benzoxazole) WT/Let/656 2934.99.70 7-Aminodeacetoxycefalosporanic acid (7-ADCA) 6.5CH 0 CHT/01, WT/Let/1034, WT/Let/656 2934.99.80 7-Phenylacetaminodeacetoxycephalosporanic 6.5CH 0 CHT/01, acid (CEFAG) WT/Let/1034, WT/Let/656 2934.99.90 Other heterocyclic compounds 5CH, CE15, JP 0 CHT/01, WT/Let/1034, WT/Let/656 2937 Hormones, natural or reproduced by synthesis; derivatives thereof, used primarily as hormones; other steroids used primarily as hormones 2937.1 - Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues: 2937.11 Somatotropin, its derivatives and structural analogues 2937.11.00 Somatotropin, its derivatives and structural 4.9CH, CE15, JP 0 CHT/01, analogues WT/Let/656 2937.12 Insulin and its salts 2937.12.00 Insulin and its salts 0 0 CHT/01, WT/Let/656 2937.19 Other 2937.19.00 Other polypeptide hormones, protein hormones 4.8CH, CE15, JP 0 CHT/01, and glycoprotein hormones, their derivatives and WT/Let/656 structural analogues HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 132 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2937.2 -Steroidal hormones, their derivatives and structural analogues: 2937.21 Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone) 2937.21.10 Cortisone, prednisone, prednisolone 0CE15, US 0 CHT/01, WT/Let/656 2937.21.20 Hydrocortisone 0CE15, US 0 CHT/01, WT/Let/656 2937.22 Halogenated derivatives of adrenal cortical hormones 2937.22.00 Halogenated derivatives of corticosteroidal 00CH, CE15, US CHT/01, hormones WT/Let/656 2937.23 Oestrogens and progestogens 2937.23.00 Oestrogens and progestogens 0CE15 0 CHT/01, WT/Let/656 2937.29 Other 2937.29.10 Methyl prednisolone 0CE15, US 0 CHT/01, WT/Let/656 2937.29.90 Other steroidal hormones, their derivatives and 1.6CE15, US 0 CHT/01, structural analogues WT/Let/656 2937.50 Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues 2937.50.00 Prostaglandins, thromboxanes and leukotrienes, 4.6CH, CE15, JP, 0 CHT/01, their derivatives and structural analogues MX, US WT/Let/656 2937.90 Other 2937.90.00 Other hormones, natural or reproduced by 00CH, CE15, JP CHT/01, synthesis; derivatives and structural analogues WT/Let/656 thereof, used primarily as hormones 2939 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives 2939.1 - Alkaloids of opium and their derivatives; salts thereof:

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 133 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2939.11 Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof 2939.11.00 Concentrates of poppy straw; buprenorphine 00CE15 CHT/01, (INN), codeine, dihydrocodeine (INN), WT/Let/1034, ethylmorphine, etorphine (INN), heroin, WT/Let/656 hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof 2939.19 Other 2939.19.10 Alkaloids of opium 0 0 CHT/01, WT/Let/1034, WT/Let/656 2939.19.20 Other derivatives of alkaloids of opium; salts 00CE15 CHT/01, thereof WT/Let/1034, WT/Let/656 2939.20 Alkaloids of cinchona and their derivatives; salts thereof 2939.20.00 Alkaloids of cinchona and their derivatives; salts 00CE15, JP, US CHT/01, thereof WT/Let/1034, WT/Let/656 2939.30 Caffeine and its salts 2939.30.10 Caffeine Anhydrous (3,7-Dihydro-1,3,7- 00 CHT/01, trimethyl-1H-purine-2,6-dione) WT/Let/1034, WT/Let/656 2939.30.20 Caffeine Monohydrate (3,7-Dihydro-1,3,7- 00 CHT/01, trimethyl-1H-purine-2,6-dione monohydrate) WT/Let/1034, WT/Let/656 2939.30.90 Other caffeine and its salts 0CE15, JP 0 CHT/01, WT/Let/1034, WT/Let/656 2939.4 -Ephedrines and their salts 2939.41 Ephedrine and its salts

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 134 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2939.41.00 Ephedrine and its salts 0CE15, US 0 CHT/01, WT/Let/1034, WT/Let/656 2939.42 Pseudoephedrine (inn) and its salts 2939.42.00 Pseudoephedrine (inn) and its salts 0CE15, US 0 CHT/01, WT/Let/1034, WT/Let/656 2939.43 Cathine (INN) and its salts 2939.43.00 Cathine (INN) and its salts 0CE15, US 0 CHT/01, WT/Let/1034, WT/Let/656 2939.44 Norephedrine and its salts 2939.44.00 Norephedrine and its salts 0CE15, US 0 CHT/01, WT/Let/1034, WT/Let/656 2939.49 Other 2939.49.90 Other ephedrines and their salts 0CE15, US 0 CHT/01, WT/Let/1034, WT/Let/656 2939.5 - Theophylline and aminophylline (theophylline- ethylenediamine) and their derivatives; salts thereof: 2939.51 Fenetylline (INN) and its salts 2939.51.00 Fenetylline (INN) and its salts 0CE15, JP 0 CHT/01, WT/Let/1034, WT/Let/656 2939.59 Other 2939.59.10 Theophylline sodium glycinate 0 0 CHT/01, WT/Let/1034, WT/Let/656 2939.59.20 Dyphylline (7-(2,3-Dihydroxypropyl)-3,7- 00 CHT/01, dihydro-1,3-dimethyl-1H-purine-2,6-dione) WT/Let/1034, WT/Let/656 2939.59.30 Theophylline (3,7-Dihydro-1,3-dimethyl-1H- 00 CHT/01, purine-2,6-dione) WT/Let/1034, WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 135 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2939.59.90 Other theophylline and aminophylline 00CE15, JP CHT/01, (theophylline-ethylenediamine) and their WT/Let/1034, derivatives; salts thereof WT/Let/656 2939.6 -Alkaloids of rye ergot and their derivatives; salts thereof: 2939.61 Ergometrine (INN) and its salts 2939.61.00 Ergometrine (INN) and its salts 0CH 0 CHT/01, WT/Let/1034, WT/Let/656 2939.62 Ergotamine (INN) and its salts 2939.62.00 Ergotamine (INN) and its salts 0CH 0 CHT/01, WT/Let/1034, WT/Let/656 2939.63 Lysergic acid and its salts 2939.63.00 Lysergic acid and its salts 0CH 0 CHT/01, WT/Let/1034, WT/Let/656 2939.69 Other 2939.69.00 Other alkaloids of rye ergot and their derivatives; 00CH CHT/01, salts thereof WT/Let/1034, WT/Let/656 2939.9 -Other : 2939.91 Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof 2939.91.00 Cocaine, ecgonine, levometamfetamine, 00CE15, JP CHT/01, metamfetamine (INN), metamfetamine racemate; WT/Let/1034, salts, esters and other derivatives thereof WT/Let/656 2939.99 Other 2939.99.10 Cannabis indica 0CE15 0 CHT/01, WT/Let/1034, WT/Let/656 2939.99.20 Cocaine alkaloids 0 0 CHT/01, WT/Let/1034, WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 136 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 2939.99.30 Other narcotics 0CE15, US 0 CHT/01, WT/Let/1034, WT/Let/656 2939.99.40 Berberine tannate (7,8,13,13A-tetradehydro-9,10- 00 CHT/01, dimethoxy-2,3-(methyle nedioxy)berbinium WT/Let/1034, tannate) WT/Let/656 2939.99.90 Other vegetable alkaloids, natural or reproduced 00CE15, JP CHT/01, by synthesis, and their salts, ethers, esters and WT/Let/1034, other derivatives WT/Let/656 3002 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products 3002.10 Antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes 3002.10.00 Antisera, other blood fractions and 00CE15, US, AU, CHT/01, immunological products, whether or not modified CH, JP WT/Let/1034, or obtained by means of biotechnological WT/Let/656 processes 3002.20 Vaccines for human medicine 3002.20.00 Vaccines for human medicine 0CE15, US 0 CHT/01, WT/Let/656 3002.30 Vaccines for veterinary medicine 3002.30.10 Vaccines against foot and mouth disease 0 0 CHT/01, WT/Let/656 3002.30.90 Other vaccines for veterinary medicine 0CE15, US 0 CHT/01, WT/Let/656 3002.90 Other 3002.90.10 Micro-organisms (bacteria) for treating swine 00CH CHT/01, dungs WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 137 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 3002.90.90 Human blood; animal blood prepared for 00CH, CE15, JP, CHT/01, therapeutic, prophylactic or diagnostic uses; US WT/Let/656 toxins, cultures of micro-organisms (excluding yeasts) and similar products 3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives 3201.10 Quebracho extract 3201.10.00 Quebracho extract 0 0 CHT/01, WT/Let/1034 3201.20 Wattle extract 3201.20.00 Wattle extract 0ZA 0 CHT/01, WT/Let/1034 3201.90 Other 3201.90.10 Tannic acid and their derivatives 0CE15 0 CHT/01, WT/Let/1034 3201.90.20 Oak or chestnut extract 0CE15 0 CHT/01, WT/Let/1034 3201.90.90 Other tanning extracts of vegerable origin 0CE15 0 CHT/01, WT/Let/1034 3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed 3702.10 For X-ray 3702.10.00 Photographic film in rolls, for X-ray, sensitised, 00CE15, US CHT/01, unexposed WT/Let/1034, WT/Let/656 3702.3 -Other film, without perforations, of a width not exceeding 105 mm: 3702.31 For colour photography (polychrome) 3702.31.10 Colour photographic film in rolls, uncut (width 00AU, CE15, US CHT/01, 35 mm and over, length over 800 m) WT/Let/1034, WT/Let/656 3702.31.90 Other film in rolls, without perforations, of a 00AU, CE15, US CHT/01, width not exceeding 105 mm, for color WT/Let/1034, photography (polychrome), sensitised, unexposed WT/Let/656 3702.32 Other, with silver halide emulsion

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 138 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 3702.32.00 Other film in rolls, without perforations, of a 00AU, CE15, US CHT/01, width not exceeding 105 mm, with silver halide WT/Let/1034, emulsion, sensitised, unexposed WT/Let/656 3702.39 Other 3702.39.00 Other photographic film in rolls, without 00AU, US CHT/01, perforations, of a width not exceeding 105 mm, WT/Let/1034, sensitised, unexposed WT/Let/656 3702.4 -Other film, without perforations, of a width exceeding 105 mm: 3702.41 Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome) 3702.41.10 Photographic film in rolls for printing or 00AU, CE15, JP, CHT/01, lithographic use US WT/Let/1034, WT/Let/656 3702.41.20 Colour photographic film in rolls, uncut (length 00AU, US CHT/01, over 800 m) WT/Let/1034, WT/Let/656 3702.41.90 Other film in rolls, without perforations, of a 00AU CHT/01, width exceeding 610 mm and of a length WT/Let/1034, exceeding 200 m, for colour photography WT/Let/656 (polychrome), unexposed 3702.42 Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography 3702.42.10 Photographic film in rolls for printing or 00AU, CE15, US CHT/01, lithographic use WT/Let/1034, WT/Let/656 3702.42.90 Other photographic film in rolls, without 00AU, CE15 CHT/01, perforations, of a width exceeding 610 mm and of WT/Let/1034, a length exceeding 200 m, other than for colour WT/Let/656 photography (polychrome), unexposed 3702.43 Of a width exceeding 610 mm and of a length not exceeding 200 m 3702.43.10 Photographic film in rolls for printing or 00AU, CE15, JP, CHT/01, lithographic use US WT/Let/1034, WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 139 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 3702.43.90 Other photographic film in rolls, without 00AU, CE15 CHT/01, perforations, of a width exceeding 610 mm and of WT/Let/1034, a length not exceeding 200 m, unexposed WT/Let/656 3702.44 Of a width exceeding 105 mm but not exceeding 610 mm 3702.44.10 Colour photographic film in rolls, uncut (width 00AU, US CHT/01, exceeding 105 mm but not exceeding 610 mm, WT/Let/1034, length more than 800 m) WT/Let/656 3702.44.20 Photographic film in rolls for printing or 00AU, CE15, JP, CHT/01, lithographic use US WT/Let/1034, WT/Let/656 3702.44.90 Other photographic film in rolls, without 00AU, US CHT/01, perforations, of a width exceeding 105 mm but WT/Let/1034, not exceeding 610 mm, unexposed WT/Let/656 3702.5 -Other film, for colour photography (polychrome): 3702.52 Of a width not exceeding 16 mm 3702.52.00 Photographic film in rolls, of a width not 00CE15, JP, US CHT/01, exceeding 16 mm, unexposed WT/Let/1034, WT/Let/656 3702.53 Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides 3702.53.00 Other film in rolls, for colour photography, of a 00CE15 CHT/01, width exceeding 16 mm but not exceeding 35 WT/Let/1034, mm and of a length not exceeding 30 m, for WT/Let/656 slides, unexposed 3702.54 Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides 3702.54.10 Cinematograph film in rolls, of a width exceeding 00 CHT/01, 16 mm but not exceeding 35 mm and of a length WT/Let/1034, not exceeding 30 m WT/Let/656 3702.54.90 Other film in rolls, for colour photography, of a 00AU CHT/01, width exceeding 16 mm but not exceeding 35 WT/Let/1034, mm and of a length not exceeding 30 m, other WT/Let/656 than for slides, unexposed 3702.55 Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 140 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 3702.55.10 Cinematograph film in rools, of a width 00JP, US CHT/01, exceeding 16 mm but not exceeding 35 mm and WT/Let/1034, of a length exceeding 30 m WT/Let/656 3702.55.90 Other film in rolls, for colour photography of a 00US CHT/01, width exceeding 16 mm but not exceeding 35 WT/Let/1034, mm and of a length exceeding 30 m, unexposed WT/Let/656 3702.56 Of a width exceeding 35 mm 3702.56.10 Colour photograph film in rolls, uncut (length 00 CHT/01, over 800 m) WT/Let/1034, WT/Let/656 3702.56.90 Other film in rolls, for colour photography of a 00CE15, US CHT/01, width exceeding 35 mm, unexposed WT/Let/1034, WT/Let/656 3702.9 -Other: 3702.96 Of a width not exceeding 35 mm and of a length not exceeding 30m 3702.96.00 Potographic monochrome film in rolls, of a width 00JP, US CHT/01, not exceeding 35 mm and of a length not WT/Let/1034, exceeding 30m, unexposed WT/Let/656 3702.97 Of a width not exceeding 35 mm and of a length exceeding 30 m 3702.97.00 Photographic monochrome film in rolls, of a 00JP, CE15, US CHT/01, width not exceeding 35 mm and of a length WT/Let/1034, exceeding 30m, unexposed WT/Let/656 3702.98 Of a width exceeding 35 mm 3702.98.00 Photographic monochrome film in rolls, of a 00CE15 CHT/01, width exceeding 35 mm, unexposed WT/Let/1034, WT/Let/656 3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur- treated bands, wick and candles, and fly-papers) 3808.50 Goods specified in Subheading Note 1 to this Chapter 3808.50.00 Goods specified in Subheading Note 1 to this 30CH, US, CE15, CHT/01, Chapter JP, CO, CL WT/Let/1034 HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 141 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 3808.9 - Other 3808.91 Insecticides 3808.91.10 Insecticides in technical grade 2.5CH, CE15 0 CHT/01, WT/Let/1034 3808.91.20 Flypapers and similar articles 5CH, CE15, JP 0 CHT/01, WT/Let/1034 3808.91.30 Mosquito smudges 5CH 0 CHT/01, WT/Let/1034 3808.91.40 Wicks and candles 5CH 0 CHT/01, WT/Let/1034 3808.91.50 Sulphur-treated bands 5CH 0 CHT/01, WT/Let/1034 3808.91.90 Other insecticides products 5CH, CE15, JP 0 CHT/01, WT/Let/1034 3808.92 Fungicides 3808.92.10 Other fungicides in technical grade 2.5CH, CO, 0 CHT/01, CE15, JP, US WT/Let/1034 3808.92.20 Other fungicides products 3.5CH, CL, CO, 0 CHT/01, CE15, JP WT/Let/1034 3808.93 Herbicides, anti-sprouting products and plant- growth regulators 3808.93.11 Paraquat in technical grade 2.5CH 0 CHT/01, WT/Let/1034 3808.93.12 Other herbicides in technical grade 0CH, US 0 CHT/01, WT/Let/1034 3808.93.19 Other herbicides products 2CH, CE15, JP, 0 CHT/01, US WT/Let/1034 3808.93.21 Anti-sprouting products and plant-growth 2.5CH, JP, US 0 CHT/01, regulators in technical grade WT/Let/1034 3808.93.22 Anti-sprouting products and plant-growth 3.5CH, CE15, JP, 0 CHT/01, regulators products US WT/Let/1034 3808.94 Disinfectants 3808.94.10 Disinfectants in technical grade 2.5CE15 0 CHT/01, WT/Let/1034 3808.94.20 Disinfectants products 5CE15 0 CHT/01, WT/Let/1034

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 142 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 3808.99 Other 3808.99.11 Miticides in technical grade 2.5CE15 0 CHT/01, WT/Let/1034 3808.99.12 Miticides products 3.5CE15, JP, US 0 CHT/01, WT/Let/1034 3808.99.21 Nematocides in technical grade 2.5CE15, US 0 CHT/01, WT/Let/1034 3808.99.22 Nematocides products 3.5JP, US 0 CHT/01, WT/Let/1034 3808.99.31 Rodenticides in technical grade 2.5CE15 0 CHT/01, WT/Let/1034 3808.99.32 Rodenticides products 3.5CE15, JP 0 CHT/01, WT/Let/1034 3808.99.91 Other pesticides or similar products in technical 2.5CE15, US 0 CHT/01, grade WT/Let/1034 3808.99.92 Other pesticides or similar products 3.5CE15, US 0 CHT/01, WT/Let/1034 3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included 3824.10 Prepared binders for foundry moulds or cores 3824.10.00 Prepared binders for foundry moulds or cores 4AU, CE15, JP 0 CHT/01, WT/Let/1034, WT/Let/656 3824.30 Non-agglomerated metal carbides mixed together or with metallic binders 3824.30.00 Non-agglomerated metal carbides mixed together 50CE15 CHT/01, or with metallic binders WT/Let/1034, WT/Let/656 3824.40 Prepared additives for cements, mortars or concretes 3824.40.00 Prepared additives for cements, mortars or 50CA, CE15, MX CHT/01, concretes WT/Let/1034, WT/Let/656 3824.50 Non-refractory mortars and concretes

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 143 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 3824.50.00 Non-refractory mortars and concretes 5CE15 0 CHT/01, WT/Let/1034, WT/Let/656 3824.7 - Mixtures containing halogenated derivatives of methane, ethane or propane 3824.71 Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs) 3824.71.00 Mixtures containing chlorofluorocarbons (CFCs), 50CH, CE15, JP, CHT/01, whether or not containing US WT/Let/1034, hydrochlorofluorocarbons (HCFCs), WT/Let/656 perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs) 3824.72 Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes 3824.72.00 Mixtures containing 50CH, CE15, JP, CHT/01, bromochlorodifluoromethane, US WT/Let/1034, bromotrifluoromethane or WT/Let/656 dibromotetrafluoroethanes 3824.73 Containing hydrobromofluorocarbons (HBFCs) 3824.73.00 Mixtures containing hydrobromofluorocarbons 50CH, CE15, JP, CHT/01, (HBFCs) US WT/Let/1034, WT/Let/656 3824.74 Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) 3824.74.00 Mixtures containing hydrochlorofluorocarbons 50CH, CE15, JP, CHT/01, (HCFCs), whether or not containing US WT/Let/1034, perfluorocarbons (PFCs) or hydrofluorocarbons WT/Let/656 (HFCs), but not containing chlorofluorocarbons (CFCs) 3824.75 Containing carbon tetrachloride 3824.75.00 Mixtures containing carbon tetrachloride 5CH, CE15, JP, 0 CHT/01, US WT/Let/1034, WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 144 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 3824.76 Containing 1,1,1-trichloroethane 3824.76.00 Mixtures containing 1,1,1-trichloroethane 5CH, CE15, JP, 0 CHT/01, US WT/Let/1034, WT/Let/656 3824.77 Containing bromomethane (methyl bromide) or bromochloromethane 3824.77.00 Mixtures containing bromomethane (methyl 50CH, CE15, JP, CHT/01, bromide) or bromochloromethane US WT/Let/1034, WT/Let/656 3824.78 Containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing hlorofluorocarbons (CFCs) or hydrochlorofluorocarbons 3824.78.00 Mixtures containing perfluorocarbons (PFCs) or 50CH, CE15, JP, CHT/01, hydrofluorocarbons (HFCs), but not containing US WT/Let/1034, chlorofluorocarbons (CFCs) or WT/Let/656 hydrochlorofluorocarbons 3824.79 Other 3824.79.00 Other mixtures containing halogenated 50CH, CE15, JP, CHT/01, derivatives of methane, ethane or propane US WT/Let/1034, WT/Let/656 3824.8 - Mixtures and preparations containing oxirane (ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or tris(2,3- dibromopropyl) phosphate 3824.81 Containing oxirane (ethylene oxide) 3824.81.00 Mixtures and preparations containing oxirane 50CH, CE15, JP, CHT/01, (ethylene oxide) US WT/Let/1034, WT/Let/656 3824.82 Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) 3824.82.10 Containing polychlorinated biphenyls (PCBs), 3.5CH, CE15, US 0 CHT/01, polychlorinated terphenyls (PCTs) or WT/Let/1034, polybrominated biphenyls (PBBs), condenser oil WT/Let/656 not of mineral oil origin

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 145 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 3824.82.90 Other mixtures and preparations containing 50CH, CE15, JP, CHT/01, polychlorinated biphenyls (PCBs), US WT/Let/1034, polychlorinated terphenyls (PCTs) or WT/Let/656 polybrominated biphenyls (PBBs) 3824.83 Containing tris(2,3-dibromopropyl) phosphate 3824.83.00 Mixtures and preparations containing tris(2,3- 50CH, CE15, JP, CHT/01, dibromopropyl) phosphate US WT/Let/1034, WT/Let/656 3824.90 Other 3824.90.11 Cultured crystals (other than optical elements) 00CH, JP, US CHT/01, weighing not less than 2.5 g each, of magnesium WT/Let/1034, oxide or of the halides of the alkali or of the WT/Let/656 alkaline-earth metals 3824.90.12 Fusel oil 0CH, CE15, US 0 CHT/01, WT/Let/1034, WT/Let/656 3824.90.13 Mixtures of C4-C9 alcohol 0CH 0 CHT/01, WT/Let/1034, WT/Let/656 3824.90.14 Diethylene glycol dipropylene carbonate with 2.5CH, CE15 0 CHT/01, starter WT/Let/1034, WT/Let/656 3824.90.15 Sodium 3,5-bis (b-hydroxy ethoxy carbonyl) 2.5CH 0 CHT/01, benzene sulfonate of ethylene glycol solution WT/Let/1034, WT/Let/656 3824.90.16 Ammoniacal gas liquors 0CH 0 CHT/01, WT/Let/1034, WT/Let/656 3824.90.21 Spent oxide 0CH 0 CHT/01, WT/Let/1034, WT/Let/656 3824.90.22 Paste of barium titanate 0CH, US 0 CHT/01, WT/Let/1034, WT/Let/656 3824.90.23 Condenser oil not of mineral oil origin 3.5CH, CE15, US 0 CHT/01, WT/Let/1034, WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 146 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 3824.90.24 Marker tape dots 2.5CH, JP, US 0 CHT/01, WT/Let/1034, WT/Let/656 3824.90.25 Flotation reagent 2.5CH, CE15, US 0 CHT/01, WT/Let/1034, WT/Let/656 3824.90.26 Cardoxide or carlime for oxygen breathing 00CH, US CHT/01, apparatus WT/Let/1034, WT/Let/656 3824.90.31 Ink eraser 3.5CH, CE15, JP, 0 CHT/01, US WT/Let/1034, WT/Let/656 3824.90.33 Paste for electrode 2.5CH 0 CHT/01, WT/Let/1034, WT/Let/656 3824.90.37 Hot melt saturant for felted asbestos-toch 5CH, US 0 CHT/01, WT/Let/1034, WT/Let/656 3824.90.38 Ceramic firing testers, fusible (for example, seger 00CH, CE15, JP CHT/01, cones) WT/Let/1034, WT/Let/656 3824.90.41 Correctors 3CH, JP 0 CHT/01, WT/Let/1034, WT/Let/656 3824.90.42 Dimer of fatty acid, trimer of fatty acid 0CH, CE15, JP, 0 CHT/01, US WT/Let/1034, WT/Let/656 3824.90.43 Copying paste 0CH 0 CHT/01, WT/Let/1034, WT/Let/656 3824.90.46 Ion exchangers 3.5CH, CE15, JP, 0 CHT/01, US WT/Let/1034, WT/Let/656 3824.90.51 Feedstuff additive (not containing medicinal 2.5CH, CE15, US 0 CHT/01, substances) WT/Let/1034, WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 147 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 3824.90.52 Chemical fertilisers, other than those of Chapter 20CH, CE15, US CHT/01, 31 WT/Let/1034, WT/Let/656 3824.90.53 Prepared plant growing media 5CH, CE15, JP, 0 CHT/01, US WT/Let/1034, WT/Let/656 3824.90.60 Mixtures of oligomer polyol 2.5CE15, JP 0 CHT/01, WT/Let/1034, WT/Let/656 3824.90.70 Ferromagnetic material 5CH, CE15, US 0 CHT/01, WT/Let/1034, WT/Let/656 3824.90.80 Cosmetic preparations, not perfumed and not for 50CE15, JP CHT/01, immediate use WT/Let/1034 3824.90.91 Expansible cracked agent 3.5CH 0 CHT/01, WT/Let/1034, WT/Let/656 3824.90.92 Mixtures and preparations containing naphthenic 50CE15 CHT/01, acids, their water-insoluble salts and their esters WT/Let/1034, WT/Let/656 3824.90.93 Mixture oligomer of diphenylmethane 50CH, CE15, JP, CHT/01, diisocyanate (excluding Item 3909.30.10) US WT/Let/1034, WT/Let/656 3824.90.99 Other chemical products and preparations of the 50CH, CE15, JP, CHT/01, chemical or allied industries (including those US WT/Let/1034, consisting of mixtures of natural products), not WT/Let/656 elsewhere specified or included 3826 Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 3826.00 Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 3826.00.00 Biodiesel and mixtures thereof, not containing or 50CH, CE15, JP, CHT/01, containing less than 70% by weight of petroleum US WT/Let/1034, oils or oils obtained from bituminous minerals WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 148 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 3907 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms 3907.10 Polyacetals 3907.10.00 Polyacetals, in primary forms 2.5 0 CHT/01, WT/Let/1034 3907.20 Other polyethers 3907.20.10 Polyethylene glycol, in primary forms 2.5 0 CHT/01, WT/Let/1034 3907.20.20 Polypropylene glycol, in primary forms 2.5 0 CHT/01, WT/Let/1034 3907.20.30 Polyphenylene oxide 2.5AU 0 CHT/01, WT/Let/1034 3907.20.90 Other polyethers, in primary forms 2.5 0 CHT/01, WT/Let/1034 3907.30 Epoxide resins 3907.30.10 Bisphenol a type epoxy resin 4CH, CE15, US 0 CHT/01, WT/Let/1034 3907.30.20 Novolac resin type epoxy resin 4CH, US 0 CHT/01, WT/Let/1034 3907.30.90 Other epoxide resins, in primary forms 4CA, CH, US 0 CHT/01, WT/Let/1034 3907.40 Polycarbonates 3907.40.00 Polycarbonates, in primary forms 2.5CE15, JP 0 CHT/01, WT/Let/1034 3907.50 Alkyd resins 3907.50.00 Alkyd resins, in primary form 5CE15 0 CHT/01, WT/Let/1034 3907.60 Polyethylene terephthalate 3907.60.00 Poly(ethylene terephthalate), in primary forms 2.5 0 CHT/01, WT/Let/1034 3907.70 Poly(lactic acid) 3907.70.00 Polylactic acid, in primary forms 2.5CE15, US 0 CHT/01, WT/Let/1034 3907.9 -Other polyesters:

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 149 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 3907.91 Unsaturated 3907.91.00 Other polyesters, unsaturated, in primary forms 2.5CE15 0 CHT/01, WT/Let/1034 3907.99 Other 3907.99.10 Polybutylene terephthalate, in primary forms 3.5US 0 CHT/01, WT/Let/1034, WT/Let/1242 3907.99.20 Thermoplastic liquid crystal aromatic polyester 2.5 0 2016 2019CE15, US 0 CHT/01, copolymers WT/Let/1034, WT/Let/1242 3907.99.90 Other polyesters, saturated, in primary forms 2.5CE15, US 0 CHT/01, WT/Let/1034, WT/Let/1242 3926 Other articles of plastics and articles of other materials of headings 39.01 to 39.14. 3926.10 Office or school supplies 3926.10.00 Office or school supplies, of plastics 5CE15, JP 0 CHT/01, WT/Let/1034 3926.20 Articles of apparel and clothing accessories (including gloves) 3926.20.00 Articles of apparel and clothing accessories 50HK, JP CHT/01, (including gloves, mittens and mitts) WT/Let/1034 3926.30 Fittings for furniture, coachwork or the like 3926.30.00 Fittings for furniture, coachwork or the like, of 50CE15 CHT/01, plastics WT/Let/1034 3926.40 Statuettes and other ornamental articles 3926.40.00 Statuettes and other ornamental articles, of 50HK, JP CHT/01, plastics WT/Let/1034 3926.90 Other 3926.90.11 Watch glass, of plastics 5JP, MX 0 CHT/01, WT/Let/1034 3926.90.12 Insulating plastic articles for electricity 5CE15, MX 0 CHT/01, WT/Let/1034 3926.90.13 Reflective sheets and bands, of plastics, other 50JP, MX CHT/01, than self-adhesive WT/Let/1034

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 150 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 3926.90.14 Articles for road and traffic marking line 50JP, MX CHT/01, (including reflective signs), of plastics WT/Let/1034 3926.90.15 Mould for making die, of plastics 5CE15, JP, MX 0 CHT/01, WT/Let/1034 3926.90.16 Laboratory, hygienic and pharmaceutical articles, 50CE15, MX CHT/01, of plastics WT/Let/1034 3926.90.21 Solder iron cleaning sponge, of plastics 5CE15, MX 0 CHT/01, WT/Let/1034 3926.90.22 Master thermal stencil sheets, of plastics 5MX 0 CHT/01, WT/Let/1034 3926.90.23 Plastic cards, for weaving machines 5CE15, MX 0 CHT/01, WT/Let/1034 3926.90.31 Face-shields solely for industrial use, of plastics 5MX 0 CHT/01, WT/Let/1034 3926.90.39 Other articles solely for industrial use, of plastics 5CE15, MX 0 CHT/01, WT/Let/1034 3926.90.49 Transmission, conveyer and elevator belts or 50CE15, JP CHT/01, belting (including those strengthened with metal WT/Let/1034 or other material), of plastics 3926.90.90 Other articles of plastics and articles of other 50CE15, HK, JP, CHT/01, materials of headings 39.01 to 39.14 MX WT/Let/1034 4401 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 4401.10 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms 4401.10.00 Fuel wood, in logs, in billets, in twigs, in faggots 00 CHT/01 or in similar forms 4401.2 -Wood in chips or particles : 4401.21 Coniferous 4401.21.00 Wood in chips or particles, coniferous 0CE15, US 0 CHT/01 4401.22 Non-coniferous 4401.22.00 Wood in chips or particles, non-coniferous 0AU, US 0 CHT/01

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 151 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 4401.3 Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms : 4401.31 Wood pellets 4401.31.00 Wood pellets 0 0 CHT/01 4401.39 Other 4401.39.00 Other sawdust and wood waste and scrap, 00 CHT/01 whether or not agglomerated in logs, briquettes, pellets or similar forms 4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48.03. 4808.10 Corrugated paper and paperboard, whether or not perforated 4808.10.10 Corrugated container board, single or double 00JP, US CHT/01, wall, other than paper of the kind described in WT/Let/656 heading 48.03. 4808.10.20 Corrugated container board, triple wall, other 00JP, US CHT/01, than paper of the kind described in heading 48.03. WT/Let/656 4808.10.90 Other corrugated paper and paperboard, whether 00JP, US CHT/01, or not perforated, in rolls or sheets, other than WT/Let/656 paper of the kind described in heading 48.03. 4808.40 Kraft paper, creped or crinkled, whether or not embossed or perforated 4808.40.00 Kraft paper, creped or crinkled, whether or not 00JP, US CHT/01, embossed or perforated, in rolls or sheets, other WT/Let/656 than paper of the kind described in heading 48.03 4808.90 Other 4808.90.00 Other paper and paperboard, corrugated, creped, 00CE15, JP, US CHT/01, crinkled, embossed or perforated, in rolls or WT/Let/656 sheets, other than paper of the kind described in heading 48.03. 4814 Wallpaper and similar wall coverings; window transparencies of paper

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 152 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 4814.20 Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics 4814.20.00 Wallpaper and similar wall coverings, consisting 00CE15 CHT/01, of paper coated or covered, on the face side, with WT/Let/1034 a grained, emboss ed, coloured, design-printed or otherwise decorated layer of plastics 4814.90 Other 4814.90.00 Other articles of heading 48.14 0CE15, JP, US 0 CHT/01, WT/Let/1034 5801 Woven pile fabrics and chenille fabrics, other than fabrics of heading 58.02 or 58.06 5801.10 Of wool or fine animal hair 5801.10.00 Woven pile fabrics and chenille fabrics, of wool 10CE15 0 CHT/01 or fine animal hair 5801.2 -Of cotton : 5801.21 Uncut weft pile fabrics 5801.21.00 Uncut weft pile fabrics, of cotton 10CE15 0 CHT/01 5801.22 Cut corduroy 5801.22.00 Cut corduroy, of cotton 10HK 0 CHT/01 5801.23 Other weft pile fabrics 5801.23.00 Other weft pile fabrics, of cotton 10CE15 0 CHT/01 5801.26 Chenille fabrics 5801.26.00 Chenille fabrics, of cotton 10CE15 0 CHT/01 5801.27 Warp pile fabrics 5801.27.10 Warp pile fabrics, 'epingle' (uncut), of cotton 10 0 CHT/01 5801.27.20 Warp pile fabrics, cut, of cotton 8CE15 0 CHT/01 5801.3 -Of man-made fibres : 5801.31 Uncut weft pile fabrics 5801.31.00 Uncut weft pile fabrics, of man-made fibres 10JP 0 CHT/01 5801.32 Cut corduroy 5801.32.00 Cut corduroy, of man-made fibres 10JP 0 CHT/01 5801.33 Other weft pile fabrics 5801.33.00 Other weft pile fabrics, of man-made fibres 10CE15, JP 0 CHT/01 HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 153 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 5801.36 Chenille fabrics 5801.36.00 Chenille fabrics, of man-made fibres 10JP 0 CHT/01 5801.37 Warp pile fabrics 5801.37.10 Warp pile fabrics, 'epingle' (uncut), of man-made 10 0 CHT/01 fibres 5801.37.20 Warp pile fabrics, cut, of man-made fibres 8CE15, JP, KR 0 CHT/01 5801.90 Of other textile materials 5801.90.10 Woven pile fabrics and chenille fabrics, of silk 10 0 CHT/01 5801.90.20 Woven pile fabrics and chenille fabrics, of other 10 0 CHT/01 vegetable fibres, other than cotton 5801.90.90 Woven pile fabrics and chenille fabrics, of other 10CE15 0 CHT/01 textile materials 6108 Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles, knitted or crocheted 6108.1 -Slips and petticoats: 6108.11 Of man-made fibres 6108.11.00 Women's or girls' slips and petticoats, knitted or 12CE15 0 CHT/01 crocheted, of man-made fibres 6108.19 Of other textile materials 6108.19.10 Women's or girls' slips and petticoats, knitted or 12CE15 0 CHT/01 crocheted, of silk or silk waste 6108.19.90 Women's or girls' slips and petticoats, knitted or 12CE15, JP 0 CHT/01 crocheted, of other textile materials 6108.2 -Briefs and panties : 6108.21 Of cotton 6108.21.00 Women's or girls' briefs and panties, knitted or 12 0 CHT/01 crocheted, of cotton 6108.22 Of man-made fibres 6108.22.00 Women's or girls' briefs and panties, knitted or 12CE15 0 CHT/01 crocheted, of man-made fibres 6108.29 Of other textile materials 6108.29.10 Women's or girls' briefs and panties, knitted or 12 0 CHT/01 crocheted, of silk or silk waste

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 154 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 6108.29.90 Women's or girls' briefs and panties, knitted or 12CE15 0 CHT/01 crocheted, of other textile materials 6108.3 -Nightdresses and pyjamas: 6108.31 Of cotton 6108.31.00 Women's or girls' nightdresses and pyjamas, 12CE15 0 CHT/01 knitted or crocheted, of cotton 6108.32 Of man-made fibres 6108.32.00 Women's or girls' nightdresses and pyjamas, 12CE15 0 CHT/01 knitted or crocheted, of man-made fibres 6108.39 Of other textile materials 6108.39.10 Women's or girls' nightdresses and pyjamas, 12CE15 0 CHT/01 knitted or crocheted, of wool or fine animal hair 6108.39.20 Women's or girls' nightdresses and pyjamas, 12CE15 0 CHT/01 knitted or crocheted, of silk or silk waste 6108.39.90 Women's or girls' nightdresses and pyjamas, 12CE15 0 CHT/01 knitted or crocheted, of other textile materials 6108.9 -Other : 6108.91 Of cotton 6108.91.00 Women's or girls' negliges, bathrobes, dressing 12CE15 0 CHT/01 gowns and similar articles, knitted or crocheted, of cotton 6108.92 Of man-made fibres 6108.92.00 Women's or girls' negliges, bathrobes, dressing 12CE15 0 CHT/01 gowns and similar articles, knitted or crocheted, of man-made fibres 6108.99 Of other textile materials 6108.99.10 Women's or girls' negliges, bathrobes, dressing 12AU, CE15 0 CHT/01 gowns and similar articles, knitted or crocheted, of wool or fine animal hair 6108.99.20 Women's or girls' negliges, bathrobes, dressing 12CE15 0 CHT/01 gowns and similar articles, knitted or crocheted, of silk or silk waste 6108.99.90 Women's or girls' negliges, bathrobes, dressing 12CE15 0 CHT/01 gowns and similar articles, of other textile materials

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 155 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 6111 Babies' garments and clothing accessories, knitted or crocheted 6111.20 Of cotton 6111.20.00 Babies' garments and clothing accessories, 12 0 CHT/01, knitted or crocheted, of cotton WT/Let/1034 6111.30 Of synthetic fibres 6111.30.00 Babies' garments and clothing accessories, 12 0 CHT/01, knitted or crocheted, of synthetic fibres WT/Let/1034 6111.90 Of other textile materials 6111.90.10 Babies' garments and clothing accessories, 12 0 CHT/01, knitted or crocheted, of silk or silk waste WT/Let/1034 6111.90.20 Babies' garments and clothing accessories, 12CE15 0 CHT/01, knitted or crocheted, of artificial fibres WT/Let/1034 6111.90.30 Babies' garments and clothing accessories, 12 0 CHT/01, knitted or crocheted, of wool or fine animal hair WT/Let/1034 6111.90.90 Babies' garments and clothing accessories, 12 0 CHT/01, knitted or crocheted, of other textile materials WT/Let/1034 6113 Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07 6113.00 Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07 6113.00.00 Garments, made up of knitted or crocheted 12CE15 0 CHT/01 fabrics of heading 59.03, 59.06 or 59.07 6208 Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles 6208.1 -Slips and petticoats: 6208.11 Of man-made fibres 6208.11.00 Women's or girls' slips and petticoats, of man- 12CE15 0 CHT/01 made fibres 6208.19 Of other textile materials 6208.19.10 Women's or girls' slips and petticoats, of silk or 12 0 CHT/01 silk waste 6208.19.90 Women's or girls' slips and petticoats, of other 12CE15 0 CHT/01 textile materials

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 156 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 6208.2 -Nightdresses and pyjamas: 6208.21 Of cotton 6208.21.00 Women's or girls' nightdresses and pyjamas, of 12 0 CHT/01 cotton 6208.22 Of man-made fibres 6208.22.00 Women's or girls' nightdresses and pyjamas, of 12 0 CHT/01 man-made fibres 6208.29 Of other textile materials 6208.29.10 Women's or girls' nightdresses and pyjamas, of 12 0 CHT/01 silk or silk waste 6208.29.90 Women's or girls' nightdresses and pyjamas, of 12CE15 0 CHT/01 other textile materials 6208.9 -Other : 6208.91 Of cotton 6208.91.00 Women's or girls' singlets and other vest, briefs, 10.5CE15, HK, CH 0 CHT/01 panties, negliges, bathrobes, dressing gowns and similar articles, of cotton 6208.92 Of man-made fibres 6208.92.00 Women's or girls' singlets and other vest, briefs, 12CE15 0 CHT/01 panties, negliges, bathrobes, dressing gowns and similar articles, of man-made fibres 6208.99 Of other textile materials 6208.99.10 Women's or girls' singlets and other vest, briefs, 12CE15 0 CHT/01 panties, negliges, bathrobes, dressing gowns and similar articles, of silk or silk waste 6208.99.90 Women's or girls' singlets and other vest, briefs, 12CE15 0 CHT/01 panties, negliges, bathrobes, dressing gowns and similar articles, of other textile materials 6209 Babies' garments and clothing accessories 6209.20 Of cotton 6209.20.00 Babies' garments and clothing accessories, of 12CE15 0 CHT/01, cotton WT/Let/1034 6209.30 Of synthetic fibres 6209.30.00 Babies' garments and clothing accessories, of 12 0 CHT/01, synthetic fibres WT/Let/1034 6209.90 Of other textile materials HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 157 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 6209.90.10 Babies' garments and clothing accessories, of silk 12CE15 0 CHT/01, or silk waste WT/Let/1034 6209.90.20 Babies' garments and clothing accessories, of 12CE15 0 CHT/01, artificial fibres WT/Let/1034 6209.90.30 Babies' garments and clothing accessories, of 12CE15 0 CHT/01, wool or fine animal hair WT/Let/1034 6209.90.90 Babies' garments and clothing accessories, of 12 0 CHT/01, other textile materials WT/Let/1034 6210 Garments, made up of fabrics of heading 56.02,56.03, 59.03,59.06 or 59.07 6210.10 Of fabrics of heading 56.02 or 56.03 6210.10.00 Garments, made up of fabrics of headings 56.02 12 0 CHT/01 or 56.03 6210.20 Other garments, of the type described in subheadings 6201.11 to 6201.19 6210.20.00 Other garments, of the type described in 12CE15 0 CHT/01 subheadings 6201.11 to 6201.19 6210.30 Other garments, of the type described in subheadings 6202.11 to 6202.19 6210.30.00 Other garments, of the type described in 12 0 CHT/01 subheading 6202.11 to 6202.19 6210.40 Other men's or boys' garments 6210.40.00 Other men's or boys' garments 12CE15 0 CHT/01 6210.50 Other women's or girls' garments 6210.50.00 Other women's or girls' garments 12CE15 0 CHT/01 6211 Track suits, ski-suits and swimwear; other garments 6211.1 -Swimwear: 6211.11 Men's or boys' 6211.11.10 Men's or boys' swimwear, of man-made fibres 12 0 CHT/01, WT/Let/1034 6211.11.90 Men's or boys' swimwear, of other textile 12JP 0 CHT/01, materials WT/Let/1034 6211.12 Women's or girls' 6211.12.10 Women's or girls' swimwear, of man-made fibres 12CE15 0 CHT/01, WT/Let/1034 HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 158 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 6211.12.90 Women's or girls' swimwear, of other textile 12CE15 0 CHT/01, materials WT/Let/1034 6211.20 Ski suits 6211.20.10 Ski suits, of man-made fibres 12 0 CHT/01, WT/Let/1034 6211.20.20 Ski suits, of silk or silk waste 12 0 CHT/01, WT/Let/1034 6211.20.90 Ski suits, of other textile materials 12CE15 0 CHT/01, WT/Let/1034 6211.3 -Other garments, men's or boys' : 6211.32 Of cotton 6211.32.00 Other garments, men's or boys', of cotton 10.5CE15, HK 0 CHT/01, WT/Let/1034 6211.33 Of man-made fibres 6211.33.00 Other garments, men's or boys', of man-made 10.5CE15, HK, JP 0 CHT/01, fibres WT/Let/1034 6211.39 Of other textile materials 6211.39.10 Other garments, men's or boys', of silk or silk 12CE15 0 CHT/01, waste WT/Let/1034 6211.39.20 Other garments, men's or boys', of wool or fine 12CE15 0 CHT/01, animal hair WT/Let/1034 6211.39.90 Other garments, men's or boys', of other textile 12CE15 0 CHT/01, materials WT/Let/1034 6211.4 -Other garments, women's or girls' : 6211.42 Of cotton 6211.42.00 Other garments, women's or girls', of cotton 10.5CE15, HK 0 CHT/01, WT/Let/1034 6211.43 Of man-made fibres 6211.43.00 Other garments, women's or girls', of man-made 10.5CE15, HK 0 CHT/01, fibres WT/Let/1034 6211.49 Of other textile materials 6211.49.10 Other garments, women's or girls', of silk or silk 12CE15 0 CHT/01, waste WT/Let/1034 6211.49.20 Other garments, women's or girls', of wool or fine 12CE15 0 CHT/01, animal hair WT/Let/1034

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 159 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 6211.49.90 Other garments, women's or girls', of other textile 10.5CE15, HK 0 CHT/01, materials WT/Let/1034 6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. 6306.1 -Tarpaulins, awnings and sunblinds : 6306.12 Of synthetic fibres 6306.12.00 Tarpaulins, awnings and sunblinds, of synthetic 12JP 0 CHT/01, fibres WT/Let/1034 6306.19 Of other textile materials 6306.19.10 Tarpaulins, awnings and sunblinds, of cotton 12 0 CHT/01, WT/Let/1034 6306.19.90 Tarpaulins, awnings and sunblinds, of other 12CE15 0 CHT/01, textile materials WT/Let/1034 6306.2 -Tents : 6306.22 Of synthetic fibres 6306.22.00 Tents, of synthetic fibres 12JP 0 CHT/01, WT/Let/1034 6306.29 Of other textile materials 6306.29.10 Tents, of cotton 12 0 CHT/01, WT/Let/1034 6306.29.90 Tents, of other textile materials 12 0 CHT/01, WT/Let/1034 6306.30 Sails 6306.30.10 Sails, of synthetic fibres 0CE15 0 CHT/01, WT/Let/1034 6306.30.90 Sails, of other textile materials 0 0 CHT/01, WT/Let/1034 6306.40 Pneumatic mattresses 6306.40.10 Pneumatic mattresses, of cotton 12 0 CHT/01, WT/Let/1034 6306.40.90 Pneumatic mattresses, of other textile materials 12 0 CHT/01, WT/Let/1034 6306.90 Other 6306.90.10 Other camping goods, of cotton 12 0 CHT/01, WT/Let/1034

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 160 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 6306.90.20 Other camping goods, of silk or silk waste 12.5 0 CHT/01, WT/Let/1034 6306.90.30 Other camping goods, of synthetic or regenerated 12CE15, JP 0 CHT/01, fibres WT/Let/1034 6306.90.90 Other camping goods, of other textile materials 12 0 CHT/01, WT/Let/1034 6307 Other made up articles, including dress patterns 6307.10 Floor-cloths, dish-cloths, dusters and similar cleaning cloths 6307.10.00 Floor-cloths, dish-cloths, dusters and similar 12CE15 0 CHT/01 cleaning cloths 6307.20 Life-jackets and life-belts 6307.20.00 Life-jackets and life-belts 10 0 CHT/01 6307.90 Other 6307.90.11 Dress patterns, of silk or silk waste 12.5CE15 0 CHT/01 6307.90.19 Dress patterns, of other textile materials 12 0 CHT/01 6307.90.20 Woven fabric fastener (magic tape) 10JP 0 CHT/01 6307.90.30 Bullet-proof clothing and the like 10 0 CHT/01 6307.90.40 Firemen's fire-proof clothings, poison-proof 10 0 CHT/01 clothings, rescue bags and the like 6307.90.50 Masks, of textile materials 10CE15 0 CHT/01 6307.90.90 Other made up textile articles 10CE15 0 CHT/01 6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. 6406.10 Uppers and parts thereof, other than stiffeners 6406.10.00 Uppers and parts thereof, other than stiffeners 2HK 0 CHT/01 6406.20 Outer soles and heels, of rubber or plastics 6406.20.00 Outer soles and heels, of rubber or plastics 2CE15 0 CHT/01 6406.90 Other 6406.90.10 Steel toe for safty shoes 2CE15 0 CHT/01 6406.90.21 Gaiters, leggings and similar articles, and parts 20CE15 CHT/01 thereof, of wood

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 161 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 6406.90.29 Gaiters, leggings and similar articles, and parts 20CE15 CHT/01 thereof, of other materials 6406.90.31 Other parts and accessories of footwear, of wood 2CE15 0 CHT/01 6406.90.39 Other parts and accessories of footwear, of other 20 CHT/01 materials 6505 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed 6505.00 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed 6505.00.10 Hair-nets 10CE15, JP 0 CHT/01, WT/Let/1034 6505.00.21 Hats and other headgear, of cotton, knitted or 10CE15, JP 0 CHT/01, crocheted WT/Let/1034 6505.00.22 Hats and other headgear, of silk or silk waste, 10CE15 0 CHT/01, knitted or crocheted WT/Let/1034 6505.00.23 Hats and other headgear, of man-made fibre, 10JP 0 CHT/01, knitted or crocheted WT/Let/1034 6505.00.24 Hats and other headgear, of other textile 10CE15, JP 0 CHT/01, materials, knitted or crocheted WT/Let/1034 6505.00.30 Helmets, sun 10 0 CHT/01, WT/Let/1034 6505.00.40 Felt hats and other felt headgear, made from the 10 0 CHT/01, hat bodies, hoods or plateaux of heading 65.01, WT/Let/1034 whether or not lined or trimmed 6505.00.90 Other headgear of heading 65.05 10CE15 0 CHT/01, WT/Let/1034 6811 Articles of asbestos-cement, of cellulose fibre- cement or the like 6811.40 Containing asbestos 6811.40.10 Corrugated sheet, of containing asbestos 10 0 CHT/01, WT/Let/1034

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 162 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 6811.40.20 Other sheets, panels, tiles and similar articles of 6.8CE15, JP 0 CHT/01, of containing asbestos WT/Let/1034 6811.40.30 Tubes, pipes and tube or pipe fittings, of 10 0 CHT/01, containing asbestos WT/Let/1034 6811.40.90 Other articles of containing asbestos 5 0 CHT/01, WT/Let/1034 6811.8 Not containing asbestos 6811.81 Corrugated sheet 6811.81.00 Corrugated sheets, of cellulose fibre-cement or 10 0 CHT/01, the like WT/Let/1034 6811.82 Other sheets, panels, tiles and similar articles 6811.82.00 Other sheets, panels, tiles and similar articles of 6.8CE15, JP 0 CHT/01, cellulose fibre-cement or the like WT/Let/1034 6811.89 Other articles 6811.89.10 Tubes, pipes and tube or pipe fittings, of cellulose 10 0 CHT/01, fibre-cement or the like WT/Let/1034 6811.89.90 Other articles, of cellulose fibre-cement or the like 5 0 CHT/01, WT/Let/1034 7319 Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pin and other pin of iron or steel not elsewhere specified or included 7319.40 Safety pins and other pins 7319.40.00 Safety pins and other pins, of iron or steel 10JP 0 CHT/01, WT/Let/1034 7319.90 Other 7319.90.10 Sewing, darning or embroidery needles, of iron or 8.33HK 0 CHT/01, steel WT/Let/1034 7319.90.90 Other similar articles of heading 73.19 10 0 CHT/01, WT/Let/1034 7418 Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 163 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 7418.10 Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like 7418.10.00 Table, kitchen or other household articles and 50AU, CE15, JP CHT/01, parts thereof; pot scourers and scouring or WT/Let/1034 polishing pads, gloves and the like, of copper 7418.20 Sanitary ware and parts thereof 7418.20.00 Sanitary ware and parts thereof, of copper 5CE15, JP 0 CHT/01, WT/Let/1034 7615 Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium 7615.10 Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like 7615.10.10 Pot scourers and scouring or polishing pads, 00JP CHT/01 gloves and the like, of aluminium 7615.10.90 Table, kitchen or other household articles and 50CE15, JP CHT/01 parts thereof, of aluminium 7615.20 Sanitary ware and parts thereof 7615.20.00 Aluminium sanitary ware and parts thereof 0CE15, US 0 CHT/01 8201 Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture of forestry 8201.10 Spades and shovels 8201.10.00 Spades and shovels 10JP 0 CHT/01 8201.30 Mattocks, picks, hoes and rakes 8201.30.00 Mattocks, picks, hoes and rakes 10 0 CHT/01 8201.40 Axes, bill hooks and similar hewing tools 8201.40.00 Axes, bill hooks and similar hewing tools 10JP 0 CHT/01 8201.50 Secateurs and similar one-handed pruners and shears (including poultry shears)

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 164 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 8201.50.00 Secateurs and similar one-handed pruners and 7.5 0 CHT/01 shears (including poultry shears) 8201.60 Hedge shears, two-handed pruning shears and similar two-handed shears 8201.60.00 Hedge shears, two-handed pruning shears and 10JP 0 CHT/01 similar two-handed shears 8201.90 Other hand tools of a kind used in agriculture, horticulture or forestry 8201.90.00 Other hand tools of a kind used in agriculture, 10JP 0 CHT/01 horticulture or forestry 8205 Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks 8205.10 Drilling, threading or tapping tools 8205.10.00 Drilling, threading or tapping tools 10CE15, JP 0 CHT/01 8205.20 Hammers and sledge hammers 8205.20.00 Hammers and sledge hammers 6.67HK 0 CHT/01 8205.30 Planes, chisels, gouges and similar cutting tools for working wood 8205.30.00 Planes, chisels, gouges and similar cutting tools 10 0 CHT/01 for working wood 8205.40 Screwdrivers 8205.40.00 Screwdrivers 10 0 CHT/01 8205.5 -Other hand tools (including glaziers' diamonds): 8205.51 Household tools 8205.51.10 Whisks, non-mechanical 10 0 CHT/01 8205.51.20 Openers, bottle, non-mechanical 6.8CE15, JP 0 CHT/01 8205.51.90 Other household hand tools 10CE15 0 CHT/01 8205.59 Other 8205.59.10 Knife sharpeners of metal 10CE15, JP 0 CHT/01 8205.59.20 Punches, staple removers and the like for office 10CE15, JP 0 CHT/01 use 8205.59.90 Other hand tools 10CE15 0 CHT/01 HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 165 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 8205.60 Blow lamps 8205.60.00 Blow lamps 10CE15 0 CHT/01 8205.70 Vices, clamps and the like 8205.70.00 Vices, clamps and the like 10CE15 0 CHT/01 8205.90 Other, including sets of articles of two or more subheadings of this heading 8205.90.00 Other, including sets of articles of two or more 10CE15, JP 0 CHT/01 subheadings of this heading 8452 Sewing machines, other than book sewing machines of heading 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles 8452.10 Sewing machines of the household type 8452.10.10 Sewing machines of the household type, complete 2.55JP 0 CHT/01 set, electrical 8452.10.20 Sewing machines of the household type, complete 3.75 0 CHT/01 set, treadle type 8452.10.30 Sewing machines head, of the household type 2.55JP 0 CHT/01 8452.10.90 Other sewing machines of the household type 2.55JP 0 CHT/01 8452.2 -Other sewing machines: 8452.21 Automatic units 8452.21.10 Over-lock sewing machines (cock sewing 3.75JP 0 CHT/01 machines) 8452.21.20 Automatic lockstitch pocket welting machines 3.5 0 CHT/01 8452.21.30 Button holing machines 3.5CE15 0 CHT/01 8452.21.40 Cuff topstitchers or runstitchers 3.5 0 CHT/01 8452.21.50 Single lockstitch automatic buttonholding 3.5 0 CHT/01 machines 8452.21.90 Other sewing machines, automatic units 5JP 0 CHT/01 8452.29 Other 8452.29.00 Other sewing machines 5JP 0 CHT/01 8452.30 Sewing machine needles 8452.30.00 Sewing machine needles 3.75CE15, JP 0 CHT/01 8452.90 Furniture, bases and covers for sewing machines and parts thereof; other parts of sewing machines

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 166 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 8452.90.10 Furniture, bases and covers, for sewing machines 5 0 CHT/01 8452.90.20 Parts of furniture bases and covers, for sewing 2.5 0 CHT/01 machines 8452.90.90 Other parts of sewing machines 2.5JP 0 CHT/01 8456 Machine-tools for working any material by removal of material, by or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes; water-jet cutting machines 8456.10 Operated by laser or other light or photon beam processes 8456.10.10 Machine tools operated by laser or other light or 4 0 2016 2019US 0 CHT/01, photon beam processes of a kind used solely or WT/Let/1034, principally for the manufacture of printed WT/Let/1242 circuits, printed circuit assemblies, parts of heading 8517, or parts of automatic data processing machines 8456.10.90 Other machine-tools operated by laser or other 40US CHT/01, light or photo beam processes WT/Let/1034, WT/Let/1242 8456.20 Operated by ultrasonic processes 8456.20.00 Machine-tools operated by ultrasonic processes 4.4CE15, US 0 CHT/01, WT/Let/1034 8456.30 Operated by electro-discharge processes 8456.30.00 Machine-tools operated by electric-discharge 60US CHT/01, processs WT/Let/1034 8456.90 Other 8456.90.10 Electro-discharge wire-cutting machines 7CH 0 CHT/01, WT/Let/1034 8456.90.20 Water-jet cutting machines 4CE15, JP, US 0 CHT/01, WT/Let/1034, WT/Let/1242 8456.90.90 Other machine-tools of heading 84.56 3US 0 CHT/01, WT/Let/1034

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 167 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 8466 Parts and accessories suitable for use solely or principally with the machines of headings 84.56 to 84.65, including work or tool holders, self- opening dieheads, dividing heads and other special attachments for machine-tools; tool holders for any type of tool for working in the hand 8466.10 Tool holders and self-opening dieheads 8466.10.00 Tool holders and self-opening dieheads 2.5CE15, JP 0 CHT/01, WT/Let/1034 8466.20 Work holders 8466.20.00 Work holders 2.5CE15, JP 0 CHT/01, WT/Let/1034 8466.30 Dividing heads and other special attachments for machine tools 8466.30.00 Dividing heads and other special attachments for 2.5CE15, JP 0 CHT/01, machine-tools WT/Let/1034 8466.9 -Other: 8466.91 For machines of heading 84.64 8466.91.00 Parts and accessories of machines of heading 2.5CE15, JP 0 CHT/01, 84.64 WT/Let/1034 8466.92 For machines of heading 84.65 8466.92.00 Parts and accessories of machines of heading 2.5CE15, JP 0 CHT/01, 84.65 WT/Let/1034 8466.93 For machines of heading 84.56 to 84.61 8466.93.10 Parts and accessories of water-jet cutting 2.5CA, CE15, 0 CHT/01, machines CH, JP WT/Let/1034, WT/Let/1242 8466.93.20 Parts and accessories of machine tools operated 2.5 0 2016 2019CE15, JP 0 CHT/01, by laser, other light, photon beam, ultrasonic, or WT/Let/1034, electro-discharge processes of a kind used solely WT/Let/1242 or principally for the manufacture of printed circuits, printed circuit assemblies, parts of heading 8517, or parts of automatic data processing machines

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 168 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 8466.93.30 Parts and accessories of machining centres, 2.5 0 2016 2019CE15, JP 0 CHT/01, numerically controlled (lathes, drilling, milling WT/Let/1034, machines), sawing or cutting-off machines for the WT/Let/1242 manufacture of parts of heading 8517, or parts of automatic data processing machines 8466.93.90 Other parts and accessories of machines of 2.5CE15, JP 0 CHT/01, heading 84.56 to 84.61 WT/Let/1034, WT/Let/1242 8466.94 For machines of heading 84.62 or 84.63 8466.94.00 Parts and accessories of machines of heading 2.5CE15, JP 0 CHT/01, 84.62 or 84.63 WT/Let/1034 8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter 8479.10 Machinery for public works, building or the like 8479.10.10 Machines for spreading mortar or concrete 0JP, US 0 CHT/01, WT/Let/1034 8479.10.20 Machines for spraying gravel on road or 00CE15, JP, US CHT/01, spreading bituminous road-surfacing materials WT/Let/1034 8479.10.90 Other machinery for public works, building or the 00CE15, JP, US CHT/01, like WT/Let/1034 8479.20 Machinery for the extraction or preparation of animal or fixed vegetable fats or oils 8479.20.00 Machinery for the extraction or preparation of 50 CHT/01, animal or fixed vegetable fats or oils WT/Let/1034 8479.30 Presses for the manufacture of particle board of fibre building board of wood or other ligneous materials and other machinery for treating wood or cork 8479.30.00 Presses for the manufacture of particle board of 50CE15 CHT/01, fibre building board of wood or other ligneous WT/Let/1034 materials and other machinery for treating wood or cork 8479.40 Rope or cable-making machines 8479.40.00 Rope or cable-making machines 5CE15, JP 0 CHT/01, WT/Let/1034

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 169 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 8479.50 Industrial robots, not elsewhere specified or included 8479.50.10 Industrial robots for multiple uses 3.5CE15, JP 0 CHT/01, WT/Let/1034 8479.50.90 Industrial robots, not elsewhere specified or 40CE15, JP, US CHT/01, included WT/Let/1034 8479.60 Evaporative air coolers 8479.60.00 Evaporative air coolers 4CE15, JP, US 0 CHT/01, WT/Let/1034 8479.7 Passenger boarding bridges 8479.71 Of a kind used in airports 8479.71.00 Passenger boarding bridges used in airports 4CE15 ,JP, US 0 CHT/01, WT/Let/1034, WT/Let/1242 8479.79 Other 8479.79.00 Passenger boarding bridges used for ships 4CE15, JP, US 0 CHT/01, WT/Let/1034, WT/Let/1242 8479.8 Other machines and mechanical appliances : 8479.81 For treating metal, including electric wire coil- winders 8479.81.00 Machinery for treating metal, including electric 4.5CE15, JP 0 CHT/01, wire coil-winders WT/Let/1034 8479.82 Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines 8479.82.00 Mixing, kneading, crushing, grinding, screening, 4.5CE15 ,JP 0 CHT/01, sifting, homogenising, emulsifying or stirring WT/Let/1034 machines 8479.89 Other 8479.89.10 Air humidifiers, de-humidifiers 8JP, US 0 CHT/01, WT/Let/1034, WT/Let/1242 8479.89.20 Machines for plating by dipping 2.5CE15, HK, JP, 0 CHT/01, US WT/Let/1034, WT/Let/1242

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 170 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 8479.89.30 Steering and rudder equipment for ships 0CE15, US 0 CHT/01, WT/Let/1034, WT/Let/1242 8479.89.50 Equipment for prevention of air pollution, noise 00CA, CE15, US CHT/01, treatment, vibration prevention, water WT/Let/1034, contamination prevention and treatment of WT/Let/1242 materials caused by factory wastage 8479.89.61 Automated electronic component placement 2 0 2016 2019JP, US 0 CHT/01, machines of a kind used solely or principally for WT/Let/1034, the manufacture of printed circuit assemblies WT/Let/1242 8479.89.69 Other automatic inserting machines 2JP, US 0 CHT/01, WT/Let/1034, WT/Let/1242 8479.89.70 Surface mount machines for electronic parts 2 0 CHT/01, WT/Let/1034, WT/Let/1242 8479.89.91 Plasma cleaner machines 4 0 2016 2019CE15, JP, US 0 CHT/01, WT/Let/1034, WT/Let/1242 8479.89.99 Other machinery of heading 84.79 4CE15, JP, US 0 CHT/01, WT/Let/1034, WT/Let/1242 8479.90 Parts 8479.90.10 Parts of steering and rudder equipment for ships 0CA, CH 0 CHT/01, WT/Let/1034, WT/Let/1242 8479.90.20 Parts of equipment for prevention of air pollution, 00CA, CE15, CH CHT/01, noise treatment, vibration prevention, water WT/Let/1034, contamination prevention and treatment of WT/Let/1242 materials caused by factory wastage 8479.90.30 Parts of automated electronic component 2.5 0 2016 2019CA, CE15, 0 CHT/01, placement machines of a kind used solely or CH, JP WT/Let/1034, principally for the manufacture of printed circuit WT/Let/1242 assemblies 8479.90.90 Other parts of machinery of heading 84.79 2.5CA, CE15, 0 CHT/01, CH, JP WT/Let/1034, WT/Let/1242

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 171 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 8507 Electric accumulators, including separators therefor, whether or not rectangular (including square) 8507.10 Lead-acid, of a kind used for starting piston engines 8507.10.00 Lead-acid accumulators, of a kind used for 6.3JP 0 CHT/01 starting piston engines 8507.20 Other lead-acid accumulators 8507.20.00 Other lead-acid accumulator 6.3CE15, JP, TR 0 CHT/01 8507.30 Nickel-cadmium accumulator 8507.30.00 Nickel-cadmium accumulators 2.5HK, JP 0 CHT/01 8507.40 Nickel-iron 8507.40.00 Nickel-iron accumulators 2.5JP 0 CHT/01 8507.50 Nickel-metal hydride 8507.50.00 Nickel-metal hydride accumulators 2.5JP 0 CHT/01 8507.60 Lithium-ion 8507.60.00 Lithium-ion accumulators 2.5JP 0 CHT/01 8507.80 Other accumulators 8507.80.00 Other accumulators 2.5JP 0 CHT/01 8507.90 Parts 8507.90.00 Parts for accumulators 5JP 0 CHT/01 8523 Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 8523.2 -Magnetic tapes: 8523.21 Cards incorporating a magnetic stripe 8523.21.00 Cards incorporating a magnetic stripe 0US 0 CHT/01, WT/Let/1034, WT/Let/1242 8523.29 Other 8523.29.10 Other unrecorded magnetic media 0AU, CE15, JP, 0 CHT/01 (ITA), TR, US WT/Let/1034, WT/Let/1242 HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 172 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 8523.29.90 Other recorded magnetic media 0US, JP, AU, 0 CHT/01, CE15, HK WT/Let/1034, WT/Let/1242 8523.4 Optical media 8523.41 Unrecorded optical media 8523.41.00 Unrecorded optical media 0CE15, US 0 CHT/01, WT/Let/1034, WT/Let/1242 8523.49 Other 8523.49.00 Recorded optical media 0CE15, US 0 CHT/01, WT/Let/1034, WT/Let/1242 8523.5 - media : 8523.51 Solid-state non-volatile storage devices 8523.51.00 Solid-state non-volatile storage devices 0US 0 CHT/01, WT/Let/1034, WT/Let/1242 8523.52 Smart cards 8523.52.00 Smart cards 0CE15, JP, US 0 CHT/01, WT/Let/1034, WT/Let/1242, WT/Let/656 8523.59 Other 8523.59.00 Other semiconductor media 0CE15, JP, US 0 CHT/01, WT/Let/1034, WT/Let/1242 8523.80 Other 8523.80.00 Other media 0CE15, JP, US 0 CHT/01, WT/Let/1034, WT/Let/1242 8540 Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas-filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) 8540.1 -Cathode-ray television picture tubes, including video monitor cathode-ray tubes:

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 173 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 8540.11 Colour 8540.11.00 Colour cathode-ray television picture tubes, 50CA CHT/01 including video monitor cathode-ray tubes 8540.12 Monochrome 8540.12.00 Monochrome cathode-ray television picture 50 CHT/01 tubes, including video monitor cathode-ray tubes 8540.20 Television camera tubes; image converters and intensifiers; other photo-cathode tubes 8540.20.00 Television camera tubes; image converters and 50CE15 CHT/01 intensifiers; other photo-cathode tubes 8540.40 Data/graphic display tubes, monochrome; data/graphic display tubes,colour, with a phosphor dot screen pitch smaller than 0.4 mm 8540.40.00 Monochrome data/graphic display tubes; colour 00 CHT/01 data/graphic display tubes, with a phosphor dot screen pitch smaller than 0.4 mm 8540.60 Other cathode-ray tubes 8540.60.00 Other cathode-ray tubes 0 0 CHT/01 8540.7 -Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes: 8540.71 Magnetrons 8540.71.00 Magnetrons 5 0 CHT/01 8540.79 Other 8540.79.00 Other microwave tubes 1CE15 0 CHT/01 8540.8 -Other valves and tubes: 8540.81 Receiver or amplifier valves and tubes 8540.81.00 Receiver or amplifier valves and tubes 1CE15 0 CHT/01 8540.89 Other 8540.89.10 Numerical indicator tubes, fluorescent type 5 0 CHT/01 8540.89.90 Other valves and tubes 1CE15 0 CHT/01 8540.9 -Parts: 8540.91 Of cathode-ray tubes 8540.91.10 Fly back transformer 5 0 CHT/01 8540.91.90 Other parts of cathode-ray tubes 1CE15 0 CHT/01

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 174 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 8540.99 Other 8540.99.00 Other parts of articles of heading 85.40 1 0 CHT/01 8714 Parts and accessories of vehicles of headings 87.11 to 87.13 8714.10 Of motorcycles (including mopeds) 8714.10.10 Clutches, gear boxes, transmission equipment and 15 0 CHT/01 parts thereof 8714.10.90 Other parts and accessories of motorcycles 10CE15 0 CHT/01 8714.20 Of carriages for disabled persons 8714.20.00 Parts and accessories of carriages for disabled 00US CHT/01 persons 8714.9 -Other: 8714.91 Frames and forks, and parts thereof 8714.91.10 Cycle frame lugs, rough 10 0 CHT/01 8714.91.20 Other frames and forks, and parts thereof 6CE15, JP 0 CHT/01 8714.92 Wheel rims and spokes 8714.92.00 Wheel rims and spokes 6CE15, JP, TR 0 CHT/01 8714.93 Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels 8714.93.10 Hubs, other than coaster braking hubs and hub 60JP CHT/01 brakes 8714.93.20 Free-wheel sprocket-wheels 6.5JP 0 CHT/01 8714.94 Brakes, including coaster braking hubs and hub brakes, and parts thereof 8714.94.10 Caliper brake and parts thereof 6.5JP 0 CHT/01 8714.94.20 Coaster braking hub and parts thereof 6JP 0 CHT/01 8714.94.90 Other brakes and parts thereof 6.5JP 0 CHT/01 8714.95 Saddles 8714.95.00 Saddles of cycles 6.5CE15, CH 0 CHT/01 8714.96 Pedals and crank-gear, and parts thereof 8714.96.10 Pedals and parts thereof 6.5CE15, JP 0 CHT/01 8714.96.20 Crank-gear and parts thereof 6.5JP 0 CHT/01 8714.99 Other 8714.99.10 Parts for side cars 5CE15 0 CHT/01

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 175 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 8714.99.20 Reflective sheets and bands, suitable for vehicles 50JP CHT/01 use 8714.99.90 Other parts and accessories of vehicles of 6.5JP 0 CHT/01 headings 87.11 to 87.13 9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 9007.10 Cameras 9007.10.00 Cinematographic cameras 5CE15 0 CHT/01 9007.20 Projectors 9007.20.00 Cinematographic projectors 5CA, CE15 0 CHT/01 9007.9 -Parts and accessories: 9007.91 For cameras 9007.91.00 Parts and accessories of cinematographic cameras 2.5CE15 0 CHT/01 9007.92 For projectors 9007.92.00 Parts and accessories of cinematographic 2.5CE15 0 CHT/01 projectors 9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers 9008.50 Projectors, photographic enlargers and reducers 9008.50.10 Projectors; photographic enlargers and 50CE15 CHT/01 reducers,used in preparing plates for printing 9008.50.20 Microfilm, microfiche or other microform 3.4CE15, JP 0 CHT/01 readers, whether or not capable of producing copies 9008.50.90 Other photographic (other than cinematographic) 3.4CE15, JP 0 CHT/01 enlargers and reducers 9008.90 Parts and accessories 9008.90.00 Parts and accessories of articles of heading 90.08 1.7CE15, JP 0 CHT/01 9109 Clock movements, complete and assembled 9109.10 Electrically operated 9109.10.00 Clock movements, complete and assembled, 50HK, JP, CE15 CHT/01 electrically operated 9109.90 Other

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 176 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 9109.90.00 Clock movements, complete and assembled, other 50CE15, JP CHT/01 methods driven 9114 Other clock or watch parts 9114.10 Springs, including hair-springs 9114.10.00 Springs, including hair-springs, clock or watch 1.7JP 0 CHT/01 9114.30 Dials 9114.30.00 Dials, clock or watch 1.25CE15, HK, JP 0 CHT/01 9114.40 Plates and bridges 9114.40.00 Plates and bridges, clock or watch 2.5 0 CHT/01 9114.90 Other 9114.90.00 Other clock or watch parts 1.7CE15, JP 0 CHT/01 9301 Military weapons, other than revolvers, pistols and the arms of heading 93.07 9301.10 Artillery weapons (for example, gun, howitzers and mortars) 9301.10.00 Artillery weapons (for example, gun, howitzers 00 CHT/01, and mortars) WT/Let/656 9301.20 Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors 9301.20.00 Rocket launchers; flame-throwers; grenade 00 CHT/01, launchers; torpedo tubes and similar projectors WT/Let/656 9301.90 Other 9301.90.00 Other military weapons 0 0 CHT/01, WT/Let/656 9305 Parts and accessories of articles of headings 93.01 to 93.04 9305.10 Of revolvers or pistols 9305.10.00 Parts and accessories of revolvers or pistols 0 0 CHT/01, WT/Let/656 9305.20 Of shotguns or rifles of heading 93.03 9305.20.10 Shotgun barrels 5 0 CHT/01, WT/Let/656 9305.20.90 Other parts and accessories of shotguns or rifles 00CE15 CHT/01, of heading 93.03 WT/Let/656 9305.9 Other

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 177 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 9305.91 Of military weapons of heading 9301 9305.91.00 Of military weapons of heading 9301 5 0 CHT/01, WT/Let/656 9305.99 Other 9305.99.00 Other parts and accessories of articles of heading 50 CHT/01, 93.02 to 93.04 WT/Let/656 9504 Video game consoles and machines,articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment 9504.20 Articles and accessories for billiards of all kinds 9504.20.00 Articles and accessories for billiard 0US 0 CHT/01, WT/Let/656 9504.30 Other games, operated by coins, banknotes, bank card, token or other type of payment, other than automatic bowling alley equipment 9504.30.10 Articles for funfair, table or parlour games, 00HK, JP CHT/01, operated by coins, banknotes, bank card, token or WT/Let/1242, other type of payment, other than automatic WT/Let/656 bowling alley equipment 9504.30.90 Other games, operated by coins, banknotes, bank 00JP, US CHT/01, card, token or other type of payment, other than WT/Let/1242, automatic bowling alley equipment WT/Let/656 9504.40 Playing cards 9504.40.00 Playing cards (including poker) 0JP, US 0 CHT/01, WT/Let/656 9504.50 Video game consoles and machines,other than those of subheading 950430 9504.50.00 Video game consoles and machines,other than 00HK, JP CHT/01, those of subheading 950430 WT/Let/1242, WT/Let/656 9504.90 Other 9504.90.10 Automatic bowling alley equipment (including 00CE15, US CHT/01, bowlings) WT/Let/1242, WT/Let/656

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 178 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 9504.90.90 Other articles for funfair, table or parlour games 0HK, JP 0 CHT/01, WT/Let/1242, WT/Let/656 9608 Ball point pens; felt tipped and other porous- tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 96.09 9608.10 Ball point pens 9608.10.00 Ball point pens 3.4CE15, JP 0 CHT/01 9608.20 Felt tipped and other porous-tipped pens and markers 9608.20.00 Felt tipped and other porous-tipped pens and 3.4CE15, JP 0 CHT/01 markers 9608.30 Fountain pens, stylograph pens and other pens 9608.30.10 Indian ink drawing pens 5CE15, JP 0 CHT/01 9608.30.20 Fountain pens 5CE15, JP 0 CHT/01 9608.30.30 Stylorgaph pens 3.4CE15 0 CHT/01 9608.30.40 Braille pens 0CE15 0 CHT/01 9608.30.90 Other pens 3.4CE15, JP 0 CHT/01 9608.40 Propelling or sliding pencils 9608.40.00 Propelling or sliding pencils 3.4CE15, JP 0 CHT/01 9608.50 Sets of articles from two or more of the foregoing subheadings 9608.50.00 Sets of articles from two or more of the foregoing 40CE15, JP, US CHT/01 subheadings 9608.60 Refills for ball point pens, comprising the ball point and ink-reservoir 9608.60.00 Refills for ball point pens, comprising the ball 3.4CE15, JP 0 CHT/01 point and ink-reservoir 9608.9 -Other: 9608.91 Pen nibs and nib points 9608.91.10 Pen nibs 2.5CH, CE15, JP 0 CHT/01 9608.91.20 Nib points 2.5CH, CE15 0 CHT/01 HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 179 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II Tariff item no. Ex Description of products Base rate of duty Bound rate of duty Implementation Initial Other duties Earlier legal Other terms (HS 2012) period negotiating and charges instruments and right conditions Ad val. Other Ad val. Other From To (%) (%) 1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9 9608.99 Other 9608.99.00 Other articles of heading 96.08 and parts thereof 2.5CE15, JP 0 CHT/01 9619 Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material 9619.00 Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material 9619.00.11 Napkins and napkin liners and similar articles, of 00CA, JP CHT/01 paper pulp, paper, cellulose wadding or webs of cellulose fibres 9619.00.12 Sanitary towels (pads), tampons and similar 00CA, JP CHT/01 articles, of paper pulp, paper, cellulose wadding or webs of cellulose fibres 9619.00.20 Sanitary towels (pads), tampons, napkins and 10CE15 0 CHT/01 napkin liners and similar articles, of wadding of textile materials 9619.00.30 Sanitary towels (pads), tampons, napkins and 11CE15, HK, CH 0 CHT/01, napkin liners and similar articles, of other textile WT/Let/1034 materials 9619.00.90 Sanitary towels (pads), tampons, napkins and 50CE15, HK, JP, CHT/01, napkin liners for babies and similar articles, of MX WT/Let/1034 other materials

HS 2012 CHANGES - SCHEDULE CLIII - THE SEPARATE CUSTOMS TERRITORY Page 180 WT/Let/1449 OF TAIWAN, PENGHU, KINMEN AND MATSU - PART I - SECTION II