附件1A 紐西蘭針對原產於臺灣、澎湖、金門、馬祖個別關稅領域之貨品之關稅減讓清單

資訊來源:經濟部經貿談判代表辦公室

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附件
1 紐西蘭與臺灣、澎湖、金門、馬祖個別關稅領域經濟合作協定之關稅減讓清單


附件
1A 紐西蘭針對原產於臺灣、澎湖、金門、馬祖個別關稅領域之貨品之關稅減讓清單


1.
本附件之關稅減讓清單包含下列之欄位:

(a)「國際商品統一分類制度清單號列」:係指使用於國際商品統一分類制度2012年版之稅則號列,為配合國際商品統一分類制度定期修正而修改關稅減讓清單之工作,應依據第22(制度性條款)3條規定之程序執行。

(b)「貨名」:係指適用於國際商品統一分類制度號列之貨品名稱。

(c)「基礎稅率」:係指關稅消除計畫開始時之基礎關稅,為201211日適用之最惠國待遇稅率。

(d)「最終日期」:係指相關貨品之關稅降為零稅率(即免關稅)之年度。


2.
貨品之基礎稅率及每年依關稅消除計畫所適用之關稅稅率均顯示於關稅減讓清單中,每項貨品消除其關稅之計畫將依下列執行:

(a)EIF:協定生效日起立即消除關稅。

(b)4年降稅期程:第一次降稅於協定生效後次一年之11日開始,及其後於每年之11日,按照關稅減讓清單調降其關稅。

Annex 1 Part A

Tariff Schedule of New Zealand with respect to Goods Originating in the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu


Headnote

1.The tariff schedule in this Annex contains the following columns:

(a) “HS Code”: the code used in the nomenclature of the Harmonised System 2012. Transpositions of the tariff schedule to accommodate periodic amendments to the Harmonised System shall be carried out in accordance with the process set out in Article 3 of Chapter 22 (Institutional Provisions).

(b) “Description”: the description of the product which applies to the HS Code.

(c) “Base Rate”: the base customs duty from which the tariff elimination programme starts which will be the most-favoured-nation tariff rate applied on 1 January 2012.

(d) “End Date”: the year in which the customs duty goes to zero (i.e. duty free) for the product concerned.


2. The base rate and the rate of customs duty for each year of the customs duty elimination programme for a product are indicated for that product in the Schedule. The customs duty elimination programme for each product shall be implemented as follows:

(a) Products with an End Date of entry into force of the Agreement (EIF): customs duties eliminated on entry into force of the Agreement.

(b) Products with an End Date of Year 4: first reduction on 1 January following entry into force of the Agreement and subsequent reductions on 1 January of each following year, as provided for in the Schedule.