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					EMBAJADA DEL PARAGUAY
   AREA COMERCIAL




         ESTUDIO DE
        MERCADO DEL
       JUGO DE FRUTAS
          EN TAIWAN




            ABRIL 2008




                    1
              ÍNDICE

1. DEFINICION DEL SECTOR
2. CLASIFICACION ARANCELARIA
3. TARIFAS Y OTROS IMPUESTOS
4. CONDICIONES DE ACCESO AL
   MERCADO
5. EMPRESAS IMPORTADORAS Y
   EXPORTADORAS




                 2
1. DEFINICION DEL SECTOR


      Desde que Taiwán entro en la OMC en enero del 2002, el valor de
la producción del sector agrícola ha ido aumentando moderadamente, a
pesar de la disminución de la cantidad de agricultores, lo que ha sido
más que compensado por un aumento de la productividad del sector.

    La producción doméstica de frutas en el año 2005 fue de 2.601.945
toneladas, últimos registros del Consejo de Agricultura y Alimentos del
Yuan Ejecutivo de Taiwán.

    La importación de frutas durante el año 2007 sumó 28.361
toneladas, siendo las mayores especies importadas las manzanas y las
uvas. Los principales países proveedores de frutas a Taiwán son: China,
EE.UU., Brasil, Israel, Chile, España, Japón, Italia y Tailandia.

    En el Cuadro I puede observarse la producción interna de frutas en
Taiwán del año 2005 y en el Cuadro II las importaciones que Taiwán
realiza de este producto, por país, valores, volúmenes y especie.

     Las importaciones a Taiwán de este rubro es del 100% el contenido
de frutas concentradas y congeladas. Los jugos importados por Taiwán
en orden de popularidad son: la naranja, manzana, uva y pomelo; ellos
llegan en forma de concentrado congelado o concentrado líquido para
ser procesado por las empresas empaquetadoras locales.




                                                            CUADRO I

                                   3
 Años:2006                  Total Territorio de Taiwán                Tipo : frutas   Unidad de Medida:Toneladas

民國 90 年       民國 91 年           民國 92 年            民國 93 年            民國 94 年
                                                                                               Category
 (2001)        (2002)            (2003)             (2004)             (2005)

  2,982,467     3,235,721           3,249,546            3,094,507        2,601,945       6.Fruits


   204,724       226,521              223,061             189,900           148,715         (1) Bananas
   388,691       416,280              447,807             458,499           439,872         (2) Pineapples
   463,472       459,575              529,082             547,814           471,562         (3) Citrus
   111,919       105,715              105,370             107,143            93,207           a. Ponkans
    59,810        54,164               54,998              56,816            43,656           b. Tankans
    67,551        74,480               88,575              87,362            69,830           c. Wentan pomelos
       860           848                  824                  810              766           d. Tou pomelos
     9,593        10,136               10,649              11,271             9,504           e. Pai Pomelos
       111           285                   93                  125              116           f. Satsuma oranges
       808         1,014                  983                 1,055             935           g. Valencias
   135,639       142,681              204,575             211,409           193,847           h. Liuchengs
    20,328        20,568               18,161              19,476            16,581           i. Lemons
    11,841        10,760                9,821                 7,843           8,180           j. Grapefruits
    45,012        38,924               35,032              44,504            34,939           k. Othercitus
   450,857       583,082              461,411             436,097           306,067         (4) Melons
   330,082       434,289              335,919             314,945           212,488           a. Watermelons
    33,707        45,091               40,007              42,355            33,272           b. Muskmelons
    87,068       103,702               85,485              78,797            60,307           c. Cantaloupe
  1,474,723     1,550,263           1,588,185            1,462,197        1,235,729         (5) Others
   110,202       110,925              134,583             102,337           102,790           a. Longans
   212,875       213,366              220,513             182,196           149,996           b. Mangos
   185,491       203,581              198,408             184,738           137,166           c. Guavas
    34,852        34,419               34,724              35,321            29,202           d. Plums
    24,267        29,366               31,265              29,482            25,468           e. Peaches
    26,169        34,747               38,247              36,177            27,111           f. Persimmons
   142,207       144,572              144,559             133,620            88,475           g. Papayas
    94,034        95,134               92,658              68,687            84,991           h. Wax apples
    85,017        84,972               92,122              97,884            71,105           i. Grapes
     7,048         6,623                6,755                 6,797           5,652           j. Loquats
    55,956        45,218               53,874              57,009            45,937           k. Japanese apricot
    79,156        81,004              104,186              82,107            70,537           l. Lichees
     2,691         2,565                2,481                 2,584           2,400           m. Olives
    26,839        27,236               26,067              26,516            20,928           n. Carambolas
   100,565       122,957              122,138             124,873           113,183           o. Pears
     7,763         9,650                3,385                 6,494           5,801           p. Apples
    22,916        28,233               27,342              27,621            32,844           q. Jujubes
    42,680        55,340               48,339              89,189            75,554           r. Sugar apples
     3,621         4,838                4,956                 4,562           5,035           s. Passion-fruits
     6,137         5,949                6,605                 7,001           5,750           t. Strawberries
   122,701       122,680              108,623              65,661            64,754           u. Fresh sugarcane
    81,536        86,888               86,355              91,341            71,050           v. Other fruits

                                                                                                CUADRO II
                                                Import of Fruits

                                                          4
  民國 90 年        民國 91 年        民國 92 年        民國 93 年       民國 94 年
                                                                                    Category
   (2001)         (2002)         (2003)         (2004)        (2005)



      510,528       551,678        521,666       522,752          610,679             6.Fruits


         293           182                -         187                 370           (1) Bananas


       29,550        32,852         31,581        35,760           33,640            (2) Pineapples


       61,736        55,740         51,337        57,616           64,158              (3) Citrus
            -              -              -             -                -              a. Ponkans
            -              -              -             -                -             b. Tankans
            -              -              -             -                -          c. Wentan pomelos
            -              -              -             -                -           d. Tou pomelos
            -              -              -             -                -            e. Pai Pomelos
            64         823            917           787                 845         f. Satsuma oranges
            -              -              -             -                -             g. Valencias
       39,066        29,009         29,574        31,847           37,318              h. Liuchengs
            60             28             90        108                 524             i. Lemons
       15,321        16,512          9,056        10,955           10,002             j. Grapefruits
        7,225         9,369         11,701        13,919           15,469              k. Othercitus

        9,276         1,853          2,134         2,685           18,283             (4) Melons
        9,206         1,788          2,126         2,394           15,864            a. Watermelons
            -              18             1             4                19          b. Muskmelons
            71             47             7         288                2,400          c. Cantaloupe

      409,672       461,052        436,614       426,504          494,229              (5) Others
            28        3,366          2,646              42              168            a. Longans
        2,542         2,263          1,456         1,189               2,600            b. Mangos
            -          120            190               84               14             c. Guavas
       15,457        13,126         12,333         9,010           18,085                d. Plums
       51,928        50,782         43,241        43,904           44,955               e. Peaches
            -          565            174          1,818               3,330          f. Persimmons
            -              0              0             -                 0             g. Papayas
            -              -              -             -                -            h. Wax apples
       40,470        46,105         42,502        48,866           61,650               i. Grapes
            -              -              -             -                -              j. Loquats
        7,221         5,089          3,362         2,372               2,121        k. Japanese apricot
         173           364            223           163                3,496            l. Lichees
        2,361         2,767          2,051         2,081               1,999            m. Olives
            -              -              -             -                -            n. Carambolas
        4,986         8,534         10,907        12,660           11,982                o. Pears
      132,720       124,712        117,815       124,264          145,655               p. Apples
       26,538        29,094         31,798        27,050           31,737               q. Jujubes
            -              -              -             14               -           r. Sugar apples
            -              -              -             -                -           s. Passion-fruits
         441          1,295          1,403         2,187               2,264          t. Strawberries
      124,808       172,869        166,512       150,797          164,173             u. Other fruits




                           VALUE OF ROC EXPORTS & IMPORTS
                                BY PRODUCT/COUNTRY
REPORT_ID : FSC3011R                                                           PRINT DATE : 2008/4/14
                                                    5
IMPORT/EXPORT : IMPORT                           TIME PERIOD : 2008/01 - 2008/01
COUNTRY(REGION) : CCCC-(Global-Country)                                           UNIT : AMOUNT(US$)
CCC_CODE : 2009- Fruit juices (including grape must) and vegetable juices,unfermented and not containing
                 added spirit, whether or notcontaining added sugar or other sweetening matter
 CODE
        COUNTRY NAME 2007/01 - 2007/01 2008/01 - 2008/01 RANKING GROWTH RATE(%)
  NO
TOTAL Global-Country                    3,163,561          3,483,001                              10.097


CN       CHINA                           248,120            573,321            1                 131.066
BR       BRAZIL                          643,656            483,025            2                 -24.956
IL       ISRAEL                          630,512            470,118            3                 -25.439
US       UNITED STATES                   375,265            462,696            4                  23.298
ES       SPAIN                           411,068            261,245            5                 -36.447
CL       CHILE                           122,317            257,856            6                 110.810
IT       ITALY                           179,731            208,595            7                  16.060
NL       NETHERLANDS                      79,364            130,376            8                  64.276
JP       JAPAN                           151,731            123,258            9                 -18.765
TH       THAILAND                        120,729            112,014           10                  -7.219
ZA       SOUTH AFRICA                     26,291             91,994           11                 249.907
VN       VIET NAM                         24,091             80,285           12                 233.257
AR       ARGENTINA                            ---            76,464           13                      ---
CH       SWITZERLAND                      31,733             58,749           14                  85.135
         IRAN(ISLAMIC
IR                                            ---            53,481           15                      ---
         REPUBLIC OF)
FR       FRANCE                              183             14,109           16               7,609.836
PA       PANAMA                               ---              9,612          17                      ---
CA       CANADA                           25,741               5,052          18                 -80.374
AU       AUSTRALIA                          1,162              4,313          19                 271.170
NZ       NEW ZEALAND                        1,651              3,974          20                 140.703
PH       PHILIPPINES                        1,466              2,402          21                  63.847
GB       UNITED KINGDOM                        61                 62          22                   1.639




                          VALUE OF ROC EXPORTS & IMPORTS
                               BY PRODUCT/COUNTRY
REPORT_ID : FSC3011R                                                         PRINT DATE : 2008/4/14
IMPORT/EXPORT : IMPORT                           TIME PERIOD : 2008/01 - 2008/01
                                                    6
COUNTRY(REGION) : CCCC-(Global-Country)                                           UNIT : WEIGHT(KGM)
CCC_CODE : 2009- Fruit juices (including grape must) and vegetable juices,unfermented and not containing
                 added spirit, whether or notcontaining added sugar or other sweetening matter
 CODE
      COUNTRY NAME 2007/01 - 2007/01 2008/01 - 2008/01 RANKING                   GROWTH RATE(%)
  NO
TOTAL Global-Country                2,327,599          2,130,421                                  -8.471


CN      CHINA                        295,007            375,880         1                         27.414
IL      ISRAEL                       454,720            279,070         2                        -38.628
BR      BRAZIL                       426,300            231,000         3                        -45.813
ES      SPAIN                        332,093            193,200         4                        -41.824
IT      ITALY                        183,964            161,354         5                        -12.290
CL      CHILE                          61,736           153,315         6                        148.340
US      UNITED STATES                137,003            150,316         7                          9.717
VN      VIET NAM                       57,532           147,485         8                        156.353
TH      THAILAND                     208,777            135,649         9                        -35.027
ZA      SOUTH AFRICA                   28,840           100,056        10                        246.935
AR      ARGENTINA                          ---           67,422        11                             ---
NL      NETHERLANDS                    40,392            40,392        12                          0.000
CH      SWITZERLAND                    15,972            27,270        13                         70.736
JP      JAPAN                          22,967            20,555        14                        -10.502
        IRAN(ISLAMIC
IR                                         ---           18,900        15                             ---
        REPUBLIC OF)
FR      FRANCE                             45            12,887        16                     28,537.778
CA      CANADA                          7,971             6,605        17                        -17.137
PH      PHILIPPINES                     3,025             4,150        18                         37.190
PA      PANAMA                             ---            1,920        19                             ---
AU      AUSTRALIA                         939             1,800        20                         91.693
NZ      NEW ZEALAND                     1,950             1,147        21                        -41.179
        UNITED
GB                                         15                48        22                        220.000
        KINGDOM




2. CLASIFICACIÓN ARANCELARIA

2009 – Jugo de frutas y verduras no fermentadas y sin contenido alcohólico,
con y sin azúcar u otros edulcorantes añadidos.
                                                   7
  3 – TARIFA Y OTROS IMPUESTOS

        La importación de este producto esta sujeta a lo indicado en “Table of
  Commodities Subject to Legal Animal & Plant Quarantine Council of
  Agricultura, Executive Yuan” y se debe hacer en concordancia con las
  “Regulations of Inspection of Food Imports” promulgada por el “Department of
  Health of the Executive Yuan”. El importador debe aplicar para inspeccion del
  “Bureau of Standards Metrology and Inspection, Ministry of Economic Affairs”.

        El índice de esta nomenclatura se divide en tres columnas. La primera
  columna se aplica a las mercancías importadas de países miembros de la
  OMC, donde se incluye Paraguay, o de los países o áreas económicas que
  tienen tratamiento recíproco con la República de China (Cuadro III).

        La segunda columna se aplica a las mercancías provenientes de los
  países en vías de desarrollo o de las áreas subdesarrolladas especificados, o
  de esos países o áreas que han firmado Acuerdos de Libre Comercio con la
  República de China (Cuadro IV)

        Se aplicará el arancel de la tercera columna a las mercancías
  importadas de países no incluidos en la primera y segunda columna (Cuadro
  V).

       A las mercancías importadas de países incluidos en las dos primeras
  columnas se aplicará el arancel más bajo.

        La lista de los países o áreas económicas incluidos en la primera o en
  la segunda columna será elaborada por el Ministerio de las Finanzas, luego
  de consultas con otras agencias de estatales y aprobadas por el Yuan
  Ejecutivo. De la aprobación el Yuan Ejecutivo notificará al Yuan Legislativo.

       Finalmente, se indica que el jugo de frutas está gravado con un
  Impuesto al Valor Agregado del 5% (IVA).




                                                                                   CUADRO III
                        Tariff Valid Date : 2004/1/1   Tariff Expire Date :
中華民國輸出入        檢                 Description of        單位                            稽   輸出入規定
                   貨名                                                國定稅率
 貨品分類號列        查                    Goods                                            徵   Imp. & Exp.
                                                                     Tariff Rate
  C.C.C.Code                                                                             Regulations

                                                  8
             統 號                                                                        特
稅則號別         計 碼                                           Unit 第一欄         第二欄
                                                                                        第三欄
                                                                                        別
                                                                                            輸入 輸出
             號                                                                          規
                                                                Column           Column    Import Export
Tariff NO.   別                                                         Column II        定
                                                                   I               III
             SC CD                                                                      CR
                                 Orange juice,
                    未發酵及未        unfermented and             24.00%
                                                                               F01
                    加酒精之天                                      (GT)         T*
                                 not containing                                MW0
20091110     00   2                                  30.0% 28.00%(NI) 50.0%
                    然柑橘汁,        added           KGM
                                                           15.00%(PA)
                    冷凍者          spirit,nature,            28.00%(SV)
                                 frozen
                            Tariff Valid Date : 2007/1/1    Tariff Expire Date :
中華民國輸出入                                                                                    輸出入規定
              檢                                                           國定稅率          稽
貨品分類號列                                                                                     Imp. & Exp.
              查                                            單位             Tariff Rate   徵
  C.C.C.Code                                                                               Regulations
              號                                                                         特
           統 碼        貨名
                                                                                 第三欄 別
                               Description of Goods
                                                                第一欄
稅則號別 計                                                                  第二欄             規 輸入 輸出
           號                                               Unit
                                                                Column           Column 定 Import Export
Tariff NO. 別 CD                                                        Column II        CR
                                                                   I               III
           SC
                    未發酵及
                    未加酒精     Orange juice,
                    之濃縮柑     unfermented and not              16.80%
                    橘汁,冷                                        (GT)         T* F01
                             containing added
20091121     00   9                                   20.0% 20.00%(NI) 50.0%
                    凍者,每     spirit,concentrated, KGM       11.00%(PA)
                    包重量在     in a package of 18             19.10%(SV)
                    18公斤     kg or more, frozen
                    及以上


                            Tariff Valid Date : 2004/1/1    Tariff Expire Date :
中華民國輸出入                                                                               輸出入規定
                  檢                                                       國定稅率     稽
 貨品分類號列                                                                               Imp. & Exp.
                  查                                   單位                           徵
                                                                          Tariff Rate
  C.C.C.Code                                                                          Regulations
                  號                                                                特
             統         貨名
                                                                            第三欄 別
                  碼              Description of Goods
                                                           第一欄
稅則號別         計                                                     第二欄             規 輸入 輸出
             號                                        Unit
                                                           Column           Column 定 Import Export
Tariff NO.   別 CD                                                 Column II        CR
                                                              I               III
             SC
                                 Other grapefruit
                    其他未發酵        juice,
                    及未加酒精                                       18.00%
                                 unfermented and
                    之濃縮葡萄                                         (GT)         T* F01
                                 not containing
20092911     20   7 柚汁,每包                               22.5% 21.00%(NI) 50.0%
                                 addedspirit,       KGM
                    重量在18                                     10.10%(PA)
                    公斤及以上        concentrated, in a           21.00%(SV)
                    者            package of 18 kg
                                 or more
                                                                                         CUADRO IV

   適用國定稅率第二欄稅率之國家或地區名單
                                                    9
   LIST OF COUNTRIES OR TERRITORIES SUBJECT TO TARIFF RATE
  ( COLUMN II )
1、PA 巴拿馬共和國 Panama
2、GT 瓜地馬拉共和國 Guatemala (自 95 年 7 月 1 日正式生效)
3、NI 尼加拉瓜共和國 Nicaragua (自 97 年 1 月 1 日正式生效)
4、LDCS 低度開發國家 Least Developed Countries(低度開發國家認定準則及清單
   業經立法院 94 年 12 月 9 日審議通過,自該日起即有適用)

                    低度開發國家認定準則(註
                    低度開發國家認定準則 註)
1.低所得標準,以每人平均國內生產毛額(GDP)之三年平均值衡量,低於美金 750 元
  (含)者即符合標準,高於 900 元者,即達畢業標準
2.人力資源貧乏度標準,以生活品質綜合指標(composite Augmented Physical
  Quality of Life Index, APQLI)衡量,其衡量指標包含:a.營養 b.健康 c.教育 d.成人
  識字率
3.經濟發展脆弱度標準,以經濟脆弱綜合指標(composite Economic Vulnerability
  Index, EVI)衡量,其衡量指標包含: a.農產生產之不穩定度 b.貨品與服務業出口之
  不穩定度 c.非傳統經濟活動之重要性(以現代服務業及製造業占 GDP 比例衡量) d 貨
  品出口集中度 e.經濟規模弱小程度;以及因天災而造成一定比例人口成為難民
一個國家只要同時符合上述三個條件,即會被列入聯合國所定義之低度開發國家清
單。
聯合國發展政策委員會(Committee for Development Policy,CDP)每三年將對清單所
列之國家進行檢視,若一個國家連續二次經 CDP 檢視其未符合上述三個條件中之二
項條件,則將自清單中予以除名。
(註)摘錄自聯合國 94 年 2 月 25 日網頁所公告之認定準則。
 註



                                                                CUADRO V
                     低度開發國家清單(LDCS)
  1    AF         阿富汗                      Afghanistan
  2    AO         安哥拉                        Angola
  3    BD         孟加拉                      Bangladesh
  4    BJ          貝南                         Benin
  5    BT          不丹                        Bhutan
  6    BF        布吉納法索                    Burkina Faso
  7    BI         浦隆地                        Burundi
  8    KH         柬埔寨                       Cambodia
  9    CV         維德角島                     Cape Verde

 10    CF          中非                Central African Republic

 11    TD          查德                         Chad
 12    KM          葛摩                       Comoros
                               10
                          Democratic Republic of the Congo
13   CD     剛果
                                 (formerly Zaire)

14   DJ     吉布地                       Djibouti
15   GQ    赤道幾內亞                 Equatorial Guinea
16   ER    厄利垂亞                       Eritrea
17   ET    依索比亞                       Etiopía
18   GM     甘比亞                       Gambia
19   GN     幾內亞                       Guinea
20   GW    幾內亞比索                   Guinea-Bissau
21   HT     海地                         Haiti
22   KI    吉里巴斯                       Kiribati

23   LA     寮國            Lao People's Democratic Republic

24   LS     賴索托                       Lesotho
25   LR     賴比瑞亞                      Liberia
26   MG    馬達加斯加                    Madagascar
27   MW     馬拉威                       Malawi
28   MV     馬爾地夫                     Maldives
29   ML      馬利                        Mali
30   MR    茅利塔尼亞                     Mauritania
31   MZ     莫三比克                    Mozambique
32   MM      緬甸                      Myanmar
33   NP     尼泊爾                        Nepal
34   NE      尼日                        Níger
35   RW     盧安達                       Rwanda
36   WS    薩摩亞群島                      Samoa
37   ST   聖多美及普林西比             Sao Tome and Principe
38   SN     塞內加爾                      Senegal
39   SL     獅子山                     Sierra Leone
40   SB    索羅門群島                  Solomon Islands
41   SO     索馬利亞                      Somalia
42   SD      蘇丹                        Sudan
43   TL     東帝汶                     Timor Leste
44   TG      多哥                        Togo

                     11
  45      TV               吐瓦魯                               Tuvalu
  46      UG               烏干達                              Uganda

  47       TZ             坦尚尼亞                     United Republic of Tanzania

  48      VU               萬那杜                              Vanuatu
  49      YE                葉門                               Yemen
  50      ZM               尚比亞                               Zambia




4- CONDICIONES DE ACCESO AL MERCADO

      Las normas y requisitos exigidos para el ingreso a Taiwán de productos
alimenticios están contenidos en el documento “Regulations of Inspection of
Food Imports”, cuyo texto en inglés se incluye en el Cuadro VI.




5- EMPRESAS IMPORTADORAS

      El Cuadro VII contiene una lista de las principales empresas
taiwanesas importadoras de jugos de frutas y verduras.




                                                                          CUADRO VI

Regulations of Inspection of Food Imports
           Importation shall be subject to the prescription set forth in the Table of Commodities
Subject to Legal Animal & Plant Quarantine compiled by the Bureau of Animal and Plant Health
                                            12
Inspection and Quarantine Council of Agriculture, Executive Yuan.
           Importation of foods shall be made in accordance with the "Regulations of Inspection
of Food Imports" promulgated by the Department of Health of the Executive Yuan. The importer
shall apply for inspection to the Bureau of Standards Metrology and Inspection, Ministry of
Economic Affairs.

Article 1. These Regulations are established pursuant to Paragraph 1 of Article 27 of the Law
           Governing Food Sanitation.

Article 2. These Regulations are applied to the inspection of the health safety and quality of
           foods, additives, food utensils, food containers, food packages or food detergent to be
           imported
          The inspection described in the preceding paragraph in accordance with the provisions
          of Article 27 of the Law Governing Food Sanitation.
          Products described in first paragraph shall be announced related product catalogue.
          Products described in first paragraph shall be that announced as in the related product
          catalogue by the competent authority.
          The inspection of re-imported products shall be operated in accordance with the
          operation procedure that stipulated by competent authority.

Article 3. The importer (inspection applicant) shall have and submit the following written or
           electronic document to the inspection enforcement authority to carry out the inspection:
           1. Application form.
           2. Basic information report of importing foods.
           3. Duplicate of importing report
           4. Necessary certificates that required by the competent authority in the case that
              concerns regarding health security arise.
          Each document or certificate that mentioned in preceding paragraph shall be corrected
          and completed; before the importer submitted the correct and complete documentation
          that mentioned in the preceding paragraphs, the inspection acceptance shall be
          suspended by the inspection authority.

Article 4. Products applied for inspection shall not be approved for import unless such products
           are verified to conform to the relevant provisions of the Law Governing Food Sanitation,
           exempt of the following situations:
           1. Where in respect of the products to be imported are issued with a certificate of
              inspection by the government of the country of origin which has signed an
              inspection waiver reciprocity agreement with the government of the Republic of
              China;
           2. Where the products are to be imported for own use by personnel of a foreign
              country's embassy or consulate in the Republic of China or persons entitled to
              diplomatic immunity;
              the competent authority or inspection enforcement authority.
Article 5. Inspection prescribed in these Regulations can be implemented with 3 following
           procedures:
           1. Documentation review: To review the application form and documentation

                                              13
                necessary for application of inspection by inspectors;
           2. On-site certification: To inspect the commodities stocked up on site by inspectors
              with regard to measures such as item checkup, package appearance and labeling;
              and
           3. Sampling examination: To acquire a proper number or amount of samples by
              inspectors that shall be submitted to inspection facilities for sensory, chemical,
              organism or physical examination.

Article 6. The competent authority is able to carry out the following methods for the inspection of
           foods to be imported in accordance with their risk level of breaching the Law Governing
           Food Sanitation:
           1. Batch-by-batch inspection: After application of inspection, and carried out the
              documentation review, on-site certification and sampling by the inspection
              enforcement authority, and then submitted the product samples to the inspection
              facility that appointed and approved by the competent authority to carry out the
              inspection. The importer shall bear the inspection fee. However, if the results of
              inspection conform to the criteria, and then the inspection enforcement authority
              shall issue the import notice.
           2. Selective batch inspection: After application of inspection and carried out the
              documentation review, the inspection enforcement authority shall carry out the
              selective batch inspection. The rate of regular selective batch inspection is around
              2% to 5%, and the rate of enforced selective batch inspection is around 20% to
              50%. The batches selected shall be not imported unless the results of
              documentation review, on-site certification and sampling examination by the
              inspection enforcement authority conform to the criteria.Except for batch-by-batch
              certification products, unselected product batches shall be issued the import
              notice, and the inspection enforcement authority, however, may carry out on-site
              certification and sampling examination, only in the case that concerns regarding
              health security arise. And if the products are conformed to the criteria then the
              inspection enforcement authority will issue the certification of import notice.
           3. Batch-by-batch certification: After application of inspection, the batch of products
              that didn’t select by the inspection enforcement authority shall be carried out the
              on-site certification, and if the products conform to the criteria then the inspection
              enforcement authority will issue the certification of import licensing. The inspection
              enforcement authority, however, may carry out sampling examination, only in the
              cases that concern health security. And if the products conform to the criteria then
              the inspection enforcement authority will issue the certification of import notice.
           4.
                Certifying registration: When the products applied for inspection are manufactured
                in conformity with the health safety criteria certified by mutual agreements and are
                registered at the competent authority, such products can be imported if the results
                of documentation review, if necessary, conform to the criteria. The inspection
                enforcement authority, however, may carry out on-site certification or sampling
                examination only in the case that concerns health security. And if the products
                conform to the criteria then the inspection enforcement authority will issue the
                import notice.

                                                14
Article 7. In any of the following situations, the products subject to inspection shall be inspected
           on a batch-by-batch basis, and the inspection enforcement authority will carry out the
           inspection if the products have testing analysis reports:
           1. Products proved to be clearly dangerous to humans according to relevant domestic
              and foreign information about product safety or scientific evidence;

           2. Products categorized into the batch-by-batch inspection of the annual inspection
              plan of import commodity of the competent authority;

           3. The preceding batch of products of the same importer that originated from the
              same producing region, same import commodity categorized serial numbers and
              failed to conform to the criteria; and
           4. When the competent authority, out of the consideration of health safety, holds that
              the products shall be subject to inspection on a batch-by-batch basis.

          Prior to completion of the batch-by-batch inspection procedures for the preceding
          batch, the batches re-applied for inspection to such batch of products shall be subject
          to inspection on a batch-by-batch basis.

Article 8. In any of the following situations, the products subject to inspection shall be inspected
           on an reinforced selective-batch basis:
           1. Products categorized into the reinforced selective-batch inspection of the annual
              inspection plan of import commodity of the competent authority.
           2. For products to be inspected on a batch-by-batch basis, after the same importer
              imported 5 consecutive batches of such products of the same producing region,
              same import commodity categorized serial numbers are examined and certified to
              conform to the criteria; however, the preceding batch before these 5 such future
              imports shall be inspected on a selective-batch basis; and 5 consecutive batches of
              such products of the same importer failed to conform to the criteria, then quantity of
              these 5 consecutive batches of such products shall be 3 folds of the quantity of
              preceding batch that failed to conform to the criteria.
           3. For products to be certified on a regular selective-batch basis, the same producing
              region, same import commodity categorized serial numbers are examined to have
              failed to conform to the criteria.
           4. The competent authority in the case that concerns health security may carry out
              reinforced selective-batch inspection.

Article 9. In any of the following situations, the products subject to inspection shall be inspected
           on a regular selective-batch basis:
           1.Products categorized into the a regular selective-batch inspection of the annual
             inspection plan of import commodity of the competent authority
           2.For products to be inspected on a reinforced selective-batch basis, after the same
             importer imported 5 consecutive batches of such products of the same producing
             region, same import commodity categorized serial numbers are examined and
             certified to conform to the criteria; however, the preceding batch before these 5 such
             future imports shall be inspected on a selective-batch basis; and if5 consecutive
                                             15
             batches of such products of the same importer failed to conform to the criteria, then
             quantity of these 5 consecutive batches of such products shall be 3 folds of the
             quantity of preceding batch that failed conform to the criteria.

Article 10. In any of the following situations, the products subject to inspection shall be inspected
            on a regular batch-by-batch basis:
            1.Products categorized into the batch-by-batch inspection of the annual inspection
              plan of import commodity of the competent authority
            2.After examining the products of the same producing region, same import commodity
              and the content of Chinese Label failed to conform to the criteria.
            For products to be inspected on a batch-by-batch basis, after the same importer
            imported 5 consecutive batches of such products of the same producing region, same
            import commodity categorized serial numbers are examined and certified to conform to
            the criteria, then the follow-up imported products may exempt from the inspection;
            however, the preceding batch before these 5 such future imports shall be inspected on
            a selective-batch basis; and if 5 consecutive batches of such products of the same
            importer failed to conform to the criteria, then quantity of these 5 consecutive batches
            of such products shall be 3 folds of the quantity of preceding batch that failed to
            conform to the criteria.

Article 11. If the products subject to inspection in any of the following situations, the competent
            authority may require related organization or government of export country providing
            with the written document to explain the reasons of inconformity, plan of improvement
            and preventative measure, and after the document review has passed, then the
            inspection by original inspection methods will be conducted:
            1.Same product that applied to batch-by-batch inspection of the same application
               obligator still failed to the second inspection.
            2.Categorization serial numbers of products of same origin or country failed to conform
               to the criteria 3 times within 6 months since the first violated record of the regulation.

            In any of the following situations for the imports, the competent authority may
Article 12. temporarily suspend the application approval of certain obligator or manufacturing
            origin:
            1.Products that mentioned in the preceding article with unapproved written document
             2. Products that cannot provide the written document mentioned in the preceding
                paragraph within the regulated period, or imports of re-applied inspection within the
                regulated period that still do not conform to the criteria.
            For inspection applicants that their applications are temporarily suspended, the related
            food companies, import countries or the government of import countries may apply to
            release the suspension from the competent authority, and their applications may be re-
            accepted after approving the release of suspension.

Article 13. Starting on the fifteenth day prior to the import date, the obligator applying for
            inspection or his/her representative shall file an application to the inspection
            enforcement authority at the port where the products are to be imported.
            In the case where the representative files the application, an identification document
            for this representative shall be provided.Businesses making such representation for
            profit may collect a letter of authorization and register at the inspection enforcement
                                                16
           authority.

Article 14. The inspection enforcement authority conducting the examination, inspection,
            registration or issuance of certificate pursuant to these Regulations shall charge
            examination fees, inspection fees, registration fees or issuance fees respectively.
             The rates and collection of the fees in the preceding paragraph shall be prescribed,
             mutatis mutandis, in accordance with the relevant provisions in Chapter 7 of the
             Commodity Inspection Act promulgated by the Ministry of Economic Affairs.

Article 15. Samples for inspection shall be selected and acquired from the food imports by the
            inspection enforcement authority free-of-charge. After collecting the samples, the
            authority shall issue a receipt of sampling to the customs officials and the obligator
            for filing purpose.

Article 16. Inspectors shall randomly select samples for inspection and obligator shall not
            interfere in this process.The maximum number or amount of sampling shall be
            limited to that sufficient for inspection and record-keeping purposes.
            In the case that samples of food imports are difficult to acquire at the port,
             the inspection enforcement authority shall designate an alternative venue for
            sampling.



Article 17. The inspection enforcement authority, when acquiring samples, shall cooperate with
            customs officials for the product subject to customs inspection. The inspection
            enforcement authority shall notify the on-site customs officials prior to acquiring
            samples from the containers with waiver of customs inspection.

Article 18. Examination shall be conducted by the order of sampling.However, the inspection
            facility shall first inspect products applied for re-inspection pursuant to these
            Regulations.

Article 19. After conducted the process of selective-batch inspection for the imports, selective
            batch inspection, due to the inspection of such products cannot be done within 5
            days at the inspection facility, or sampling of such products is difficult in a container
            yard or is easy to spoil, then the inspection enforcement authority may according to
            the inspection demandissue a Notice of Prior Pass for Import for the purpose of
            passing through customs, however, for products that categorized into the batch-by-
            batch basis shall be retained temporarily.
            Application obligator shall be borne the responsibility of safety and preservation of
            products that imported with prior pass. In the case of the confirmed storing location is
            not conform to the actual storing location, or opened the products before received
            the import licensing, the inspection enforcement authority may temporarily suspend
            from accepting the application of the Prior Pass for Import for such application
            obligator.

Article 20. When the imported commodity conforms to the criteria after bean examined, the
            obligator can apply the written import licensing to the inspection enforcement
            authority.
                                              17
             The inspection obligator can claim the remaining samples, which may be returned as
             described in the preceding paragraph within 15 days after receipt of the notice of
             inspection results by presenting the sampling receipt. In the case where the sample
             property cannot be preserved for a long time, the inspection enforcement authority
             shall dispose such samples at its disposal.

Article 21. For products that failed the criteria of inspection shall be issued a written notice of
            failure, and the obligator can prepare reasons and necessary information and apply
            to the original inspection facility for re-inspection within 15 days after receiving the
            notice of inspection results, and the re-inspection fees shall be borne by the
            applicant. Re-inspection is limited to once.
            For products that failed the criteria that was mentioned in the preceding
            paragraph, the remaining samples shall be destroyed after the end of a period for
            applying for re-inspection.

Article 22. Imports in violation of the criteria upon inspection shall be disposed in one of the
            following ways:
            1.Returned or destroyed by the application of obligators; and
            2.Products approved pursuant to laws by the competent authority to be
              remanufactured shall not be approved to be sold unless such products are
              reapplied for inspection to the local sanitation authority after being remade and
              found consistent with the criteria.
            3.For products approved to be corrected for the labels by the competent authority or
              inspection enforcement authority pursuant to laws, the application obligator shall
              hold the approval letter to apply to the original application to be released by a prior
              advance pass, and shall not be approved to be sold unless such products are
              approved with their corrected labels.
            In the case that imports have been released by a prior advance pass do not conform
            to the criteria mentioned in the preceding paragraph, the competent authority shall
            order application obligator to retrieve and conduct the returned, destroyed or
            remanufactured pursuant to laws.

Article 23. When conducting the inspection in the field pursuant to these Regulations, the
            inspectors shall have the identification documents with them.
Article 24. These Regulations shall be implemented from July 1, 2007.



                                                                             CUADRO VII

EMPRESAS IMPORTADORAS DE JUGO DE FRUTAS
Empresa Dirección Ciudad C.P Prefijo Teléfono Fax E-mail

                            Exporter/Importer Basic Data




                                              18
   Business                                                          Date
   Account 11768704        Original Registration Date     1975/04/01 Last 1990/05/21
     No.                                                            Changed
    Firm
              I-MEI FOODS CO., LTD.
    Name
   Address NO.31, SEC.2, YEN PING ROAD, N. TAIPEI TAIWAN R.O.C.
  Telephone                                               Telephone
            02-25319211
      1                                                       2
                                    Currenty for Import                Currenty for Export
          Status
                                            Yes                               Yes

            ※ The criteria for selection as excellent exporters/ importers for were:
                        In 2007, annual trade of at least US$ 18000,000.
                        In 2006, annual trade of at least US$ 16000,000.
                        In 2005, annual trade of at least US$ 14000,000.
          ※ Source of Data:Bureau of Foreign Trade, Ministry of Economic Affairs.



                           Exporter/Importer Basic Data

Business                                                                Date
Account 16781797         Original Registration Date       1999/02/19    Last   2004/05/26
  No.                                                                  Changed
 Firm
           UNI-PRESIDENT ORGANICS CORP.
 Name
           12FL., NO.8, TUNG HSING RD., SUNG SHAN DISTRICT, TAIPEI,
Address
           TAIWAN, R.O.C.
Telephone
          03-4340372                                         Fax       03-4626609
    1
 Former
        PRESIDENT ORGANICS CORP.
 Name

           ※The criteria for selection as excellent exporters/ importers for were:
                    In 2007, annual trade of at least US$ 18000,000.
                    In 2006, annual trade of at least US$ 16000,000.
                     In 2005, annual trade of at least US$ 14000,000

      ※ Source of Data:Bureau of Foreign Trade, Ministry of Economic Affairs
                      :


                      Exporter/Importer Basic Data

Business                                                              Date
Account 21251214          Original Registration Date       1986/02/21 Last   1997/10/01
  No.                                                                Changed

                                             19
  Firm
           PRESIDENT NATURAL INDUSTRIAL CORPORATION
  Name
           NO.560, (7TH FL.), SECTION 4, CHUNG HSIAO EAST ROAD, TAIPEI
 Address
           TAIWAN
Telephone
          02-27582880                                          Fax       02-27583993
    1
                                     Currenty for Import                 Currenty for Export
        Status
                                             Yes                                 Yes

            ※The criteria for selection as excellent exporters/ importers for were:
                     In 2007, annual trade of at least US$ 18000,000.
                     In 2006, annual trade of at least US$ 16000,000.
                     In 2005, annual trade of at least US$ 14000,000.

                      :
        Source of Data:Bureau of Foreign Trade, Ministry of Economic Affairs


                       Exporter/Importer Basic Data

Business                                                                  Date
Account 04412124           Original Registration Date       1980/09/04    Last 1994/02/02
  No.                                                                    Changed
 Firm
           TAIWAN HSIN LIN ENTERPRISES CO., LTD.
 Name
Address 4/F, NO.70, SECTION 3, NAN KING E. ROAD, TAIPEI
Telephone                                                    Telephone
          02-25067777
    1                                                            2
  Fax      02-25077687
                                     Currenty for Import                 Currenty for Export
        Status
                                             Yes                                  Yes

            ※The criteria for selection as excellent exporters/ importers for were:
                     In 2007, annual trade of at least US$ 18000,000.
                     In 2006, annual trade of at least US$ 16000,000.
                     In 2005, annual trade of at least US$ 14000,000.

                      :
        Source of Data:Bureau of Foreign Trade, Ministry of Economic Affairs




                       Exporter/Importer Basic Data

Business                                                                  Date
Account 05013258           Original Registration Date       1992/05/01    Last 1992/05/01
  No.                                                                    Changed
                                              20
 Firm
         KONIG FOODS CO., LTD.
 Name
Address 1F, NO. 41, SEC.2, CHUNG-HUA RD., TAIPEI TAIWAN R.O.C.
Telephone                                                  Telephone
          02-23610909
    1                                                          2
                                   Currenty for Import                 Currenty for Export
      Status
                                           Yes                                  Yes

          ※The criteria for selection as excellent exporters/ importers for were:
                   In 2007, annual trade of at least US$ 18000,000.
                   In 2006, annual trade of at least US$ 16000,000.
                   In 2005, annual trade of at least US$ 14000,000.

                    :
      Source of Data:Bureau of Foreign Trade, Ministry of Economic Affairs




                     Exporter/Importer Basic Data

Business                                                                Date
Account 97285170          Original Registration Date      1998/03/12     Last 1998/03/12
  No.                                                                  Changed
  Firm
          NATURAL HOME CO., LTD.
  Name
 Address NO.16, ALLEY 4, LANE 27, SEC.4, JEN-AI RD., TAIPEI
Telephone                                                  Telephone
          02-23223802
    1                                                          2
                                   Currenty for Import                 Currenty for Export
      Status
                                           Yes                                  Yes

          ※The criteria for selection as excellent exporters/ importers for were:
                   In 2007, annual trade of at least US$ 18000,000.
                   In 2006, annual trade of at least US$ 16000,000.
                   In 2005, annual trade of at least US$ 14000,000.

                    :
      Source of Data:Bureau of Foreign Trade, Ministry of Economic Affairs




                     Exporter/Importer Basic Data

Business                                                                Date
Account 04412124          Original Registration Date      1980/09/04     Last 1994/02/02
  No.                                                                  Changed

                                            21
 Firm
           TAIWAN HSIN LIN ENTERPRISES CO., LTD.
 Name
 Address 4/F, NO.70, SECTION 3, NAN KING E. ROAD, TAIPEI
Telephone                                                   Telephone
          02-25067777
    1                                                           2
  Fax      02-25077687
                                    Currenty for Import                 Currenty for Export
        Status
                                            Yes                                  Yes

           ※The criteria for selection as excellent exporters/ importers for were:
                    In 2007, annual trade of at least US$ 18000,000.
                    In 2006, annual trade of at least US$ 16000,000.
                    In 2005, annual trade of at least US$ 14000,000.

                      :
        Source of Data:Bureau of Foreign Trade, Ministry of Economic Affairs




                                                  Elaborado por :………………......................

                                                                            CELESTE TANG

…………………………...

RAMON DIAZ PEREIRA

  EMBAJADOR




                                             22

				
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