2015 年 12 月 16 日 (15-6657)
第十屆部長會議
2015 年 12 月 15 日至 18 日，奈洛比
資訊科技產品貿易擴大部長宣言
2015 年 12 月 16 日於奈洛比
1. 吾等部長代表下列世界貿易組織(WTO)會員：
阿爾巴尼亞、澳洲、加拿大、中國大陸、哥倫比亞、哥斯大黎加、歐盟、
瓜地馬拉、香港、冰島、以色列、日本、韓國、馬來西亞、模里西斯、蒙 地內哥羅、紐西蘭、挪威、菲律賓、新加坡、瑞士1、臺澎金馬個別關稅 領域、泰國、美國。
(下稱「參與成員」)特此回溯及支持「擴大資訊科技產品貿易宣言」2 (下 稱「宣言」)，依宣言第 9 段開放其他會員加入，並如宣言所明文，宣告 以下結論。
2. 參 與 成 員 同 意 宣 言 第 5 段 所 述 檢 視 程 序 之 成 果 ， 此 成 果 反 映 於 G/MA/W/117 3文件之關稅減讓表中，前述減讓表係由各參與成員提交，並 在共識決之基礎上進行檢視及核可。
3. 參與成員認知到，依據宣言第 7 段所規定之條件，經核可之關稅減讓 表已達宣言所涵蓋產品之世界貿易總額約 90%，故各參與成員將以完成國 內程序為前提，依宣言第 3、6 段及經核可之關稅減讓表實施降稅承諾。
為臻明確，其國內程序得包含接受國際義務之必要程序。成員曾討論實行 宣言第 3 段及第 6 段後，就關鍵多數而言考量未來貿易量變動之可能性。
成員並同意倘該情事發生，在不影響研商結果之情況下，應尋覓適當時機 研商此議題。
4. 參與成員回溯宣言第 9 段，持續歡迎任何非宣言成員之 WTO 會員通 知 WTO 秘書長其接受宣言承諾，並成為宣言之成員。
1 代表瑞士與列支敦士登關稅同盟。
2 2015 年 7 月 28 日，文件編號：WT/L/956(如附件)。
3 待發布。
附件
WT/L/956
2015 年 7 月 28 日 (15-3896)
總理事會
擴大資訊科技產品貿易宣言
由歐盟所發動
以下 2015 年 7 月 28 日之文件，係依歐盟代表團之請求而分送。
_______________
世界貿易組織下列會員(下稱「成員」)，已同意擴大資訊科技產品之世界 貿易：
阿爾巴尼亞、澳洲、加拿大、中國大陸、哥斯大黎加、歐盟、瓜地馬拉、
香港、冰島、以色列、日本、韓國、馬來西亞、蒙地內哥羅、紐西蘭、挪 威、菲律賓、新加坡、瑞士1、臺澎金馬個別關稅領域、泰國、美國。
茲聲明如下：
1. 在 1994 年關稅暨貿易總協定(“GATT 1994”)第二條第一項(b)款之規範 下，每個成員將受拘束，並依據後述安排，取消下列兩款產品範圍之關稅 及其他任何進出口稅捐：
(a) 依據 2007 年版調和關稅(“HS”)之貨品分類，列入本宣言附件 A 之所 有稅目(sub-headings)；及
(b) 不論是否屬於附件 A 之產品，其他被明列於附件 B 之所有產品。
降稅期程
2. 成員原則上將自 2016 年開始，以 3 年降稅期程，將關稅分 4 次平均 降幅，於 2019 年完成關稅調降；除非經其他成員在考量到延長降稅期程 之必要性，另行同意延長。調降之稅率應保留至小數點後第一位。各成員
1 代表瑞士與列支敦士登關稅同盟。
應將每一產品降稅期程納入其 GATT 1994 之關稅減讓表(“Schedule of Concessions”)。
執行
3. 除非經其他成員同意，並在完成國內程序之相關要求下，各成員應依 下列規定，取消列於附件內之產品關稅及其他進出口稅捐：
(a) 等距調降關稅，最遲不晚於 2016 年 7 月 1 日調降第一次關稅，不晚 於 2017 年 7 月 1 日調降第二次關稅，不晚於 2018 年 7 月 1 日調降第 三次關稅，不晚於 2019 年 7 月 1 日完成所有關稅之調降。
(b) 應於 2016 年 7 月 1 日以前取消 GATT 1994 第二條第一項(b)款所定義 關稅以外之其他進出口稅捐。
加速執行
4. 例如針對關稅稅率較低之產品，成員鼓勵自主性立即取消關稅，或在 前述第 3 條所定降稅期程之前加速執行降稅。
納入關稅減讓表之時間表
5. 各成員應盡快且最遲不晚於 2015 年 10 月 30 日向其他成員提供一份 減讓表草案，包括(a)如何在減讓表內呈現適切的關稅待遇、(b)附件 B 所 明列之產品相關的詳細關稅稅目，並以前註方式說明這些產品不論列於哪 個稅目均應享有免關稅待遇。每一份減讓表草案均應交由其他成員，依談 判期間所提之關切，以共識決為基礎，進行檢視與核可。此一檢視程序，
最遲應於 2015 年 12 月 4 日完成。
6. 任一成員之減讓表草案經完成檢視程序後，該成員應於完成其國內程 序後，依 1980 年 3 月 26 日通過之「關稅減讓表之修改及改正程序決議 (BISD 27S/25)」，提交其核可關稅減讓表，作為修改該成員之 GATT 1994 關稅減讓表。
7. 在共識決之基礎上，當上述經完成檢視及核可之減讓表草案，累計貿 易比例達到本宣言涵蓋產品之世界貿易總額約 90%時2，每一個完成減讓 表之成員即應執行本宣言第 3 段及第 6 段規定。
關稅減讓表草案之格式
8. 針對列入附件之產品，為執行其約束及取消關稅與其他進出口稅捐，
每一個修改其關稅減讓表之成員，應：
2 由 WTO 秘書處依據最新可獲數據進行計算並提供給成員。
(a)
針對附件 A 所列 HS 2007 之稅目，適時在國內的海關進口稅則項 下，增列關稅減讓表的子項(sub-divisions)。
(b) 針對附件 B 所明定之產品，於其關稅減讓表之中另以附錄方式，列 出所有產品相關之 HS 2007 6 位碼稅目，或是在國內海關進口稅則 之關稅款項。
接受
9. 本宣言開放給所有 WTO 會員接受，此接受應以書面形式通知 WTO 秘書長俾轉知所有成員。
非關稅障礙
10. 成員同意加強資訊科技產業的非關稅障礙之談判；爰支持一個有關非
關稅障礙更新版工作方案之發展。
最終考量
11. 至少在世界關務組織定期修改 HS 稅項分類的 1 年之前，且不遲於
2018 年 1 月，成員應定期會晤並檢視附件產品清單，並依據資訊科技的發 展、實施關稅減讓的經驗，或是 HS 稅項的改變，以考量產品清單是否應 更新以涵蓋更多產品。
12. 成員認許本項談判結果所涉及之減讓應納入杜哈發展議程架構下正進 行中的非農產品市場進入之談判。
本宣言之附件
附件 A 列出本宣言所涵蓋之 HS 2007 稅目或其部分。
附件 B 明列本宣言所涵蓋之特定產品，不論在 HS2007 如何歸類。
附件 A
Item HS 2007 ex
* Product Description
001 350691 ex Optically clear free-film adhesives and optically clear curable liquid adhesives of a kind used solely or principally for the manufacture of flat panel displays or touch-sensitive screen panels
002 370130 Other plates and film, with any side exceeding 255 mm 003 370199 Other
004 370590 Other 005 370790 Other
006 390799 ex Thermoplastic liquid crystal aromatic polyester copolymers
007 841459 ex Fans of a kind used solely or principally for cooling microprocessors, telecommunication apparatus, automatic data processing machines or units of automatic data processing machines
008 841950 ex Heat exchange units made of fluoropolymers and with inlet and outlet tube bores with inside diameters measuring 3 cm or less
009 842010 ex Roll laminators of a kind used solely or principally for the manufacture of printed circuit substrates or printed circuits
010 842129 ex Liquid filtering or purifying machinery and apparatus made of fluoropolymers and with filter or purifier membrane thickness not exceeding 140 microns
011 842139 ex Filtering or purifying machinery and apparatus for gases, with stainless steel housing, and with inlet and outlet tube bores with inside diameters not exceeding 1.3 cm 012 842199 ex Parts of filtering or purifying machinery and apparatus for liquids, made of
fluoropolymers and with filter or purifier membrane thickness not exceeding 140 microns; parts of filtering or purifying machinery and apparatus for gases, with stainless steel housing, and with inlet and outlet tube bores with inside diameters not exceeding 1.3 cm
013 842320 ex Scales for continuous weighing of goods on conveyors using electronic means for gauging weights
014 842330 ex Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales, using electronic means for gauging weight
015 842381 ex Other weighing machinery, having a maximum weighing capacity not exceeding 30 kg using electronic means for gauging weight
016 842382 ex Other weighing machinery, having a maximum weighing capacity exceeding 30 kg but not exceeding 5,000 kg using electronic means for gauging weight, excluding machines for weighing motor vehicles
017 842389 ex Other weighing machinery, having a maximum weighing capacity exceeding 5,000 kg using electronic means for gauging weight
018 842390 ex Parts of weighing machinery using electronic means for gauging weight, excluding parts of machines for weighing motor vehicles
019 842489 ex Mechanical appliances for projecting, dispersing, or spraying of a kind used solely or principally for the manufacture of printed circuits or printed circuit assemblies 020 842490 ex Parts of mechanical appliances for projecting, dispersing, or spraying of a kind used
solely or principally for the manufacture of printed circuits or printed circuit assemblies 021 844230 Machinery, apparatus, and equipment
022 844240 Parts of the foregoing machinery, apparatus or equipment
023 844250 Plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) 024 844331 Machines which perform two or more of the functions of printing, copying or facsimile
transmission, capable of connecting to an automatic data processing machine or to a network
025 844332 Other, capable of connecting to an automatic data processing machine or to a network 026 844339 Other
027 844391 Parts and accessories of printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42
028 844399 Other
029 845610 ex Machine tools operated by laser or other light or photon beam processes of a kind used solely or principally for the manufacture of printed circuits, printed circuit assemblies, parts of heading 8517, or parts of automatic data processing machines
030 846693 ex Parts and accessories of machine tools operated by laser or other light or photon beam processes of a kind used solely or principally for the manufacture of printed circuits, printed circuit assemblies, parts of heading 8517, or parts of automatic data processing machines; Parts and accessories of machine-tools operated by ultrasonic processes of a kind used solely or principally for the manufacture of printed circuits, printed circuit
Item HS 2007 ex
* Product Description
assemblies, parts of heading 8517, or parts of automatic data processing machines;
Parts and accessories of machining centres of a kind used solely or principally for the manufacture of parts of heading 8517, or parts of automatic data processing
machines; Parts and accessories of numerically controlled (other lathes) of a kind used solely or principally the manufacture of parts of heading 8517, or parts of automatic data processing machines; Parts and accessories of numerically controlled (other drilling) of a kind used solely or principally for the manufacture of parts of heading 8517, or parts of automatic data processing machines; Parts and accessories of numerically controlled (other milling machines) of a kind used solely or principally for the manufacture of parts of heading 8517, or parts of automatic data processing machines; Parts and accessories of sawing or cutting-off machines of a kind used solely or principally for the manufacture of parts of heading 8517, or parts of automatic data processing machines; Parts and accessories of machine-tools operated by electro- discharge processes of a kind used solely or principally for the manufacture of printed circuits, printed circuit assemblies, parts of heading 8517, or parts of automatic data processing machines
031 847210 Duplicating machines 032 847290 Other
033 847310 Parts and accessories of the machines of heading 8469 034 847340 Parts and accessories of the machines of heading 8472 035 847521 Machines for making optical fibers and preforms thereof 036 847590 ex Parts of machines of subheading 847521
037 847689 ex Money-changing machines
038 847690 ex Parts of money-changing machines
039 847989 ex Automated electronic component placement machines of a kind used solely or principally for the manufacture of printed circuit assemblies
040 847990 ex Parts of automated electronic component placement machines of a kind used solely or principally for the manufacture of printed circuit assemblies
041 848610 Machines and apparatus for the manufacture of boules or wafers
042 848620 Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits
043 848630 Machines and apparatus for the manufacture of flat panel displays 044 848640 Machines and apparatus specified in Note 9(C) to this Chapter 045 848690 Parts and accessories
046 850440 Static converters 047 850450 Other Inductors 048 850490 Parts
049 850590 ex Electromagnets of a kind used solely or principally for magnetic resonance imaging apparatus other than electromagnets of heading 90.18
050 851430 ex Other furnaces and ovens of a kind used solely or principally for the manufacture of printed circuits or printed circuit assemblies
051 851490 ex Parts of other furnaces and ovens of a kind used solely or principally for the manufacture of printed circuits or printed circuit assemblies
052 851519 ex Other wave soldering machines of a kind used solely or principally for the manufacture of printed circuit assemblies
053 851590 ex Parts of other wave soldering machines of a kind used solely or principally for the manufacture of printed circuit assemblies
054 851761 Base stations
055 851762 Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus
056 851769 Other 057 851770 Parts
058 851810 Microphones and stands therefor
059 851821 Single loudspeakers, mounted in their enclosures 060 851822 Multiple loudspeakers, mounted in the same enclosure 061 851829 Other
062 851830 Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers
063 851840 Audio-frequency electric amplifiers 064 851850 Electric sound amplifier sets 065 851890 Parts
066 851981 Using magnetic, optical or semiconductor media 067 851989 Other
068 852110 Magnetic tape-type
Item HS 2007 ex
* Product Description
069 852190 Other 070 852290 Other
071 852321 Cards incorporating a magnetic stripe 072 852329 Other
073 852340 Optical media
074 852351 Solid-state non-volatile storage devices 075 852352 "Smart cards"
076 852359 Other 077 852380 Other
078 852550 Transmission apparatus
079 852560 Transmission apparatus incorporating reception apparatus 080 852580 Television cameras, digital cameras and video camera recorders 081 852610 Radar apparatus
082 852691 Radio navigational aid apparatus 083 852692 Radio remote control apparatus 084 852712 Pocket-size radio cassette-players
085 852713 Other apparatus combined with sound recording or reproducing apparatus 086 852719 Other
087 852721 ex Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles, combined with sound recording or reproducing apparatus capable of receiving and decoding digital radio data system signals
088 852729 Other
089 852791 Combined with sound recording or reproducing apparatus
090 852792 Not combined with sound recording or reproducing apparatus but combined with a clock
091 852799 Other 092 852849 Other
093 852871 Not designed to incorporate a video display or screen
094 852910 Aerials and aerial reflectors of all kinds; parts suitable for use therewith
095 852990 ex Other, excluding organic light emitting diode modules and organic light emitting diode panels for the apparatus of subheadings 8528.72 or 8528.73
096 853180 ex Other apparatus excluding doorbells, chimes, buzzers and similar 097 853190 Parts
098 853630 Other apparatus for protecting electrical circuits 099 853650 Other switches
100 853690 ex Other apparatus, excluding battery clamp of a kind used for motor vehicles of heading 8702, 8703, 8704, or 8711
101 853810 Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus
102 853939 ex Cold-cathode fluorescent lamps(CCFLs) for backlighting of flat panel displays
103 854231 Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits
104 854232 Memories 105 854233 Amplifiers 106 854239 Other 107 854290 Parts
108 854320 Signal generators
109 854330 ex Electroplating and electrolysis machines of a kind used solely or principally for the manufacture of printed circuits
110 854370 ex Articles specifically designed for connection to telegraphic or telephonic apparatus or instruments or to telegraphic or telephonic networks
111 854370 ex Microwave amplifiers
112 854370 ex Cordless infrared remote control devices for video game consoles 113 854370 ex Digital flight-data recorders
114 854370 ex Portable battery operated electronic reader for recording and reproducing text, still image or audio file
115 854370 ex Digital signal processing apparatus capable of connecting to a wired or wireless network for the mixing of sound
116 854390 Parts
117 880260 ex Telecommunications satellites 118 880390 ex Parts of telecommunication satellites 119 880521 Air combat simulators and parts thereof
Item HS 2007 ex
* Product Description
120 880529 Other
121 900120 Sheets and plates of polarising material 122 900190 Other
123 900219 Other 124 900220 Filters 125 900290 Other
126 901050 Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes
127 901060 Projection screens
128 901090 ex Parts and accessories of articles of subheadings 901050 and 901060 129 901110 Stereoscopic microscopes
130 901180 Other microscopes 131 901190 Parts and accessories
132 901210 Microscopes other than optical microscopes; diffraction apparatus 133 901290 Parts and accessories
134 901310 ex Telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI
135 901320 Lasers, other than laser diodes
136 901390 ex Parts and accessories, other than for telescopic sights for fitting to arms or for periscopes
137 901410 Direction finding compasses
138 901420 Instruments and appliances for aeronautical or space navigation (other than compasses)
139 901480 Other instruments and appliances 140 901490 Parts and accessories
141 901510 Rangefinders
142 901520 Theodolites and tachymeters (tacheometers)
143 901540 Photogrammetrical surveying instruments and appliances 144 901580 Other instruments and appliances
145 901590 Parts and accessories 146 901811 Electro-cardiographs
147 901812 Ultrasonic scanning apparatus
148 901813 Magnetic resonance imaging apparatus 149 901819 Other
150 901820 Ultra-violet or infra-red ray apparatus 151 901850 Other ophthalmic instruments and appliances
152 901890 ex Electro-surgical or electro-medical instruments and appliances, and parts and accessories thereof
153 902150 Pacemakers for stimulating heart muscles, excluding parts and accessories 154 902190 Other
155 902212 Computed tomography apparatus 156 902213 Other, for dental uses
157 902214 Other, for medical, surgical or veterinary uses 158 902219 For other uses
159 902221 For medical, surgical, dental or veterinary uses 160 902229 For other uses
161 902230 X-ray tubes
162 902290 ex Parts and accessories of apparatus based on the use of X-rays
163 902300 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses
164 902410 Machines and appliances for testing metals 165 902480 Other machines and appliances
166 902490 Parts and accessories 167 902519 Other
168 902590 Parts and accessories
169 902710 Gas or smoke analysis apparatus 170 902780 Other instruments and apparatus 171 902790 Microtomes; parts and accessories 172 902830 Electricity meters
173 902890 Parts and accessories
174 903010 Instruments and apparatus for measuring or detecting ionising radiations 175 903020 Oscilloscopes and oscillographs
Item HS 2007 ex
* Product Description
176 903031 Multimeters without a recording device 177 903032 Multimeters with a recording device
178 903033 ex Other, without a recording device, excluding resistance measuring instruments 179 903039 Other, with a recording device
180 903084 Other, with a recording device 181 903089 Other
182 903090 Parts and Accessories
183 903110 Machines for balancing mechanical parts 184 903149 Other
185 903180 Other instruments, appliances and machines 186 903190 Parts and accessories
187 903220 Manostats
188 903281 Hydraulic or pneumatic
189 950410 Video games of a kind used with a television receiver
190 950430 ex Other games, operated by coins, banknotes, bank cards, token, or by any other means of payment, other than automatic bowling equipment and games of chance that immediately return a monetary award
191 950490 ex Video game consoles and machines, other than those of subheading 950430
* Partially covered subheadings are identified by the symbol "ex".
附件 B
192 Multi-component integrated circuits (MCOs): a combination of one or more monolithic, hybrid, or multi-chip integrated circuits with at least one of the following components: silicon-based sensors, actuators, oscillators, resonators or combinations thereof, or components performing the functions of articles classifiable under heading 8532, 8533, 8541, or inductors classifiable under heading 8504, formed to all intents and purposes indivisibly into a single body like an integrated circuit, as a
component of a kind used for assembly onto a printed circuit board (PCB) or other carrier, through the connecting of pins, leads, balls, lands, bumps, or pads.
For the purpose of this definition the following expressions mean:
1. "Components" may be discrete, manufactured independently then assembled onto the rest of the MCO, or integrated into other components.
2. "Silicon based" means built on a silicon substrate, or made of silicon materials, or manufactured onto integrated circuit die.
(a). "Silicon based sensors" consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical quantities and transducing these into electric signals, caused by resulting variations in electric properties or displacement of a mechanical structure.
"Physical or chemical quantities" relates to real world phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc.
3(b). "Silicon based actuators" consist of microelectronic and mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electrical signals into physical movement.
3(c). "Silicon based resonators" are components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input.
3(d). "Silicon based oscillators" are active components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures.
193 Light-Emitting Diode (LED) Backlights modules, which are lighting sources that consist of one or more LEDs, and one or more connectors and are mounted on a printed circuit or other similar substrate, and other passive components, whether or not combined with optical components or protective diodes, and used as backlights illumination for liquid crystal displays (LCDs)
194 Touch-Sensitive Data Input Devices (so-called touch screens) without display capabilities, for incorporation into apparatus having a display, which function by detecting the presence and location of a touch within the display area. The sensing of touch may be obtained by means of resistance, electrostatic capacity, acoustic pulse recognition, infra-red lights, or other touch-sensitive technology 195 Ink cartridges (with or without an integrated print head) for insertion into apparatus of HS
subheadings 844331, 844332 or 844339, and incorporating mechanical or electrical components;
thermoplastic or electrostatic toner cartridges (with or without moving parts) for insertion into apparatus of HS subheadings 844331, 844332 or 844339; solid ink in engineered shapes for insertion into apparatus of HS subheadings 844331, 844332 or 844339
196 Printed matter which grants the right to access, install, reproduce or otherwise use software (including games), data, internet content (including in-game or in-application content) or services, or
telecommunications services (including mobile services)**
197 Self-adhesive circular polishing pads of a kind used for the manufacture of semiconductor wafers 198 Boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or
packing of semiconductor wafers, masks, or reticles, of subheading 392310 or 848690
199 Vacuum pumps of a kind used solely or principally for the manufacture of semiconductors or flat panel displays
200 Plasma cleaner machines that remove organic contaminants from electron microscopy specimens and specimen holders
201 Portable interactive electronic education devices primarily designed for children
** The tariff elimination for printed matter shall only affect the rights and obligations with respect to trade in goods, that is, it shall not affect market access other than tariffs of the participants. Nothing in the ITA expansion agreement shall prevent an ITA member from regulating the content of such goods, including Internet content, among other things. Nothing in the ITA expansion agreement shall affect a member's market access rights and obligations on trade in services or prevent a member from regulating its services market.
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