Taiwan
Shipowner Eligibility
Under the Ship Law, a ship is eligible to be registered in Taiwan if any of the following conditions are met:
• The vessel is owned by the Taiwanese government
• The vessel is owned by a Taiwanese national
• The vessel is owned by a company described hereunder, which is incorporated under the Taiwanese laws with its principal office or headquarters within the territory of Taiwan, provided, however, that any of the following are true:
a) In the case of an unlimited company, all the shareholders are Taiwanese nationals; or
b) In the case of a limited company, i.e. the Director who represents the company is a Taiwanese national; and
c) At least 2/3 of the capital is owned by the Taiwanese nationals; or at least 1/2 of the capital is owned by Taiwanese nationals if its vessel or vessels are engaged in international transportation; or
d) In the case of an unlimited company with limited liability shareholders, all the shareholders of unlimited liability are Taiwanese nationals; or
e) In the case of a company limited by shares,
i. the Chairman of the Board of Directors or the President is a Taiwanese national; and
ii. at least 2/3 of the capital is owned by the Taiwanese nationals and at least 2/3 of the Directors are Taiwanese nationals; or, at least 1/2 of the capital is owned by the Taiwanese nationals and the majority of the Directors are Taiwanese nationals if its vessel or vessels are engaged in international transportation; or,
• The vessel is owned by a juristic entity/person (i.e., an association or foundation) duly incorporated under the laws of Taiwan with its principal office in the territory of Taiwan, wherein, its responsible person and at least 2/3 of its members are Taiwanese nationals
Except for the shipping business of inland and/or coastal navigation, the restrictions mentioned under the two last bullets could be released if the company or the juristic entity/person is jointly invested by foreigner(s) pursuant to the Statute for Investment by Foreign Nationals promulgated in 1954 and last amended in 1989, and a special approval is granted by the Executive Yuan. Despite any of the foregoing, the above Shipping Enterprise Law provides, inter alia, that except for those companies incorporated prior to its 1995 amendment, the organization of a shipping enterprise must be incorporated in the form of a company limited by shares.
About the Flag
Located in Eastern Asia, Taiwan is comprised of several islands bordering the East China Sea, Philippine Sea, South China Sea, and Taiwan Strait, north of the Philippines off the southeastern coast of China. Taiwan is a multiparty democratic regime with its capital at Taipei. The executive branch is comprised of the President as Chief of State, Premier as Head of Government and the cabinet called the "Executive Yuan." There is a Unicameral Legislative Yuan and Unicameral National Assembly. The legal system is based on civil law. Taiwan is not a member of the UN and its charter-designated subsidiary organs. Mandarin Chinese is the official language.
Taiwan has a dynamic capitalist economy with considerable government guidance of investment and foreign trade and partial government ownership of some large banks and industrial firms. Taiwan is a major investor in China, Thailand, Indonesia, the Philippines, Malaysia, and Vietnam. Principal exports are electrical machinery and electronic products, textiles, and footwear. Leading trading partners are the United States, Hong Kong, the EC nations, and Japan. The new Taiwan dollar is the unit of currency.
The Ship Law Promulgated in 1930 and last amended in 1996, the Shipping Registration Law Promulgated in 1930 and last amended in 1975 and the Enforcement Rules of the Shipping Registration Law promulgated in 1931 and last amended in 1983 govern the registration of Taiwanese vessels; whereas, the Maritime Law promulgated in 1929 and last amended in 1962 and the Shipping Enterprise Law Promulgated in 1981 and last amended on 9th August 1995, etc. govern other maritime matters.
Company Formation
There are four classes of Taiwanese companies: the unlimited company, the limited company, the unlimited company with limited liability shareholders, and the company limited by shares.
Unlimited Company
An unlimited company must be organized by two or more than two shareholders who bear unlimited, joint and several liabilities for the obligations/debts of the company. The majority of its shareholders shall be domiciled within the territory of Taiwan. No Director is required.
Limited Company
A limited company must be organized by not less than 5 and not more than 21 shareholders, who are liable to the company for their respective capital contributions. At least the majority of its shareholders shall be the Taiwanese nationals domiciled within the territory of Taiwan and the total of capital contribution by them shall be in excess of 50% of the total capital of the company. A limited company shall have at least one Director or at most three Directors to be elected by and from among the shareholders with legal capacity to manage its business operations, one of whom, if there is more than one Director, shall have the authority to represent it in dealing with third parties. The Director having the authority to represent the company in dealing with third parties shall be a Taiwanese national domiciled within the territory of Taiwan.
Unlimited Company with Limited Liability Shareholders
An unlimited company with limited liability shareholders must be organized by one or more shareholders of unlimited liability and one or more shareholders of limited liability; the shareholder of unlimited liability jointly and severally bears unlimited liability for the obligations/debts of the company and the shareholder of limited liability is liable to the company for such shareholder's capital contribution. The majority of the shareholders shall be domiciled within the territory of Taiwan. No Director is required.
Company Limited by Shares
A company limited by shares must be organized by at least seven shareholders. The total capital stock of the company is divided into shares and each shareholder is liable to the company for his or her subscribed shares. A company limited by shares shall have at least seven persons as the promoters, more than half of whom shall be domiciled within the territory of Taiwan. The Board of Directors of a company limited by shares shall have at least three Directors to be elected at a shareholders' meeting from and among shareholders of legal capacity.
The Chairman and the Vice Chairman of the Board of Directors shall be Taiwanese nationals domiciled within the territory of Taiwan, and at least half of the Managing Directors, if any, shall be domiciled within the territory of Taiwan. All of them should be elected by and from among the Directors. In addition, the Supervisors of a company limited by shares, the number of whom is subject to the provisions of its Articles of Incorporation, shall be elected by and from among its shareholders at a shareholders' meeting, and at least one of the elected Supervisors shall be domiciled within the territory of Taiwan.
Should a limited company or a company limited by shares be invested by foreigner(s) according to the Statute for Investment by Foreign Nationals promulgated in 1954 and last amended in 1989, the aforesaid nationality, domicile and capital-ownership requirements shall be lifted. No laws govern the required numbers of a company's officers. Nonetheless, the Company Law, promulgated in 1929 and last amended in 1997, provides certain provisions pertinent to selections and authorities, etc. of the managerial officers, the general manager, the vice general manager, the assistant vice general manager and the deputy general manager, et al.
In practice, there is neither unlimited company nor an unlimited company with limited liability shareholders, being currently incorporated in Taiwan.
The share capital required for forming a company in Taiwan is subject to the scope of business to be run. For a company limited by shares to run the shipping business, the minimum paid in capital required is 10% of the total price for building a new vessel, if the company incorporated is to build a new vessel in order to run its business, or, 20% of the total purchase price for the purchase of an existing vessel. The capital of a company limited by shares shall be divided into shares, and each share shall have the same par value. A part of the shares may be classified as special shares, the kinds of which shall be as prescribed in the Articles of Incorporation. When a company limited by shares issues special shares, all of the following material facts shall be specified in its Articles of Incorporation:
• The order according to which dividends and bonus on special shares shall be allotted and the exact amount or percentage of such dividends and bonus to be allotted; and
• The order according to which residual properties of the company shall be distributed to holders of special shares, and the exact amount or percentage of such properties to be distributed; and
• The order according to which holders of special shares shall exercise their voting rights, and any limitations on or lack of the voting rights; and
• Other matters concerning the rights and obligations of holders of special shares.
Generally speaking, a corporate body is allowed to be a shareholder of a company provided, however, that a company shall not be an unlimited liability shareholder of another company or a partner of a partnership, and that when a company is a limited liability shareholder of another company, the amount of its total capital contribution to such company may not exceed 40% of its own paid in capital, unless the company is an investment company, or it is otherwise provided for in the Articles of Incorporation of the company or it is approved by the shareholders of the company or a resolution is made by the shareholders' meeting in accordance with any of the following conditions:
• In the case of an unlimited company or an unlimited company with limited liability shareholders, it shall be decided by all the unlimited liability shareholders; or
• In the case of a limited company, it shall be decided by all shareholders; or
• In the case of a company limited by shares, a resolution shall be adopted at a shareholder's meeting attended by shareholders holding and representing at least 2/3 of the total number of issued and outstanding shares and at which meeting a majority of the votes held by the shareholders present is cast in favor of such resolution.
Notwithstanding the above conditions to the contrary, a company whose investment in another company reaches the before- mentioned maximum limit may be a holder of additional shares allotted to it by its invested company as a result of the capitalization by the invested company of its net profit or reserve.
The company registrations, including the identities of officers, directors, and shareholders are revealed to interested third parties of them or of the company upon application to the Company Registry with the supporting documents.
Taxation
There are 13 taxes levied in Taiwan. Among them, the Income Tax, which consists of the Profit-Seeking Enterprise Income Tax (the Business Income Tax) and the Individual Consolidated Income Tax (the Personal Income Tax), and the Business Tax regarding shipowners. Unlike the company or corporate tax systems adopted by other countries, the Profit-Seeking Enterprise Income Tax is imposed on worldwide income of companies, sole proprietorships, partnerships, and other forms of business organizations which have their head offices located in Taiwan, and also on Taiwan source income of an enterprise which has no permanent establishment in the territory of Taiwan. Income for tax purposes is computed according to generally accepted accounting principles, and adjusted for certain statutory provisions. Necessary and ordinary expenses of a profit-seeking enterprise are deductible, providing that these are adequately supported by documentation.
For any profit-seeking enterprise, e.g., a company or partnership operating within the territory of Taiwan, the Profit-Seeking Enterprise Income Tax shall be levied in accordance with the Income Tax Law Promulgated in 1943 and last amended in 1995. The amount of income of a profit-seeking enterprise shall be the net income, i.e., the gross yearly income after deduction of all the costs, expenses, losses and taxes. Profit-seeking enterprises with taxable incomes under NT$ 50,000 are exempted; profit seeking enterprises with taxable incomes from NT$ 50,000 to NT$ 100,0000 are taxed at 15% of total taxable income but not exceeding 50% of the portion of taxable income in excess of NT$ 50,000. Profit-seeking enterprises with taxable incomes over NT$ 100,000, are liable for income taxes of 25% of the portion in excess of NT$100,000. Individual Consolidated Income Tax is levied on income derived from sources in Taiwan by Taiwanese resident or nonresident individuals. A resident is required to prepare and submit an income tax return for the payment of the tax. Collection of the tax from a nonresident is through withholding at source or by other procedures provided under the aforesaid Income Tax Law. Individual Consolidated Income Tax is levied on a calendar basis. Income received by taxpayers, their spouses, and qualified dependents claimed in tax returns shall be consolidated. However, the tax payable on the wage income of a spouse is allowed to be calculated separately. The Individual Income Tax in Taiwan has adopted a progressive rate system. The bracket amounts shall be adjusted according to the consumer price index when it rises by more than 10% compared to the prior adjustment year. For 1996, the tax rate system was as follows:
TAXABLE INCOME TAX RATES
Up to NT$ 330,000.00: 6.0%
Over NT$ 330,000.00 but under NT$ 890,000.00: NT$19,800.00 +13% of the portion in excess of NT$ 330,000.00
Over NT$ 890,000.00 but under NT$ 1,780,000.00: NT$ 92,600.00 + 21% of the portion in excess of NT$ 890,000.00
Over NT$1,780.000.00 but under NT$ 3,340,000.00: NT$ 279,500.00 + 30% of the portion in excess of NT$ 1,780,000.00
Over NT$ 3,340,000.00: NT$ 747,500.00 + 40% of the portion in excess of NT$ 3,340,000.00
In addition, the Business Tax (Value Added Tax or "VAT") shall be levied upon the sale of goods or the provision of services within the territory of Taiwan, as well as imported goods pursuant to the Business Tax Law promulgated in 1931 and last amended in 1995.
Tax liability is imposed on business entities which sell goods or provide services; consignees or holders of taxable imported goods; and buyers of services sold or provided by foreign business entities which have no permanent establishments in Taiwan.
The tax base consists of the total amount of sales of goods or provisions of services when they are sold or rendered to buyers, the rate of which shall be no more than 10% and no less than 5%, subject to prescription by the Executive Yuan. The current applicable tax rate is 5%. The VAT business entities shall calculate their tax liabilities by offsetting their output tax against their input tax according to the aforementioned Business Tax Law, provided, however, that the Business Tax rate shall be zero for international transportation, vessels engaged in international transportation, and deep sea fishing boats as well as sales of goods and maintenance services to vessels used for international transportation and deep sea fishing boats and that the sales of warships and reconnaissance communication equipment for military use by defense agencies or of fishing boats for coastal or inshore fishery, as well as machinery, equipment, nets and fuel used by fishing boats, are exempted without credit for business tax previously paid.
As of 16 January, 1997, Taiwan has entered into double taxation agreements with Australia, Canada, Germany, Indonesia, Japan, Korea, Luxembourg, Malaysia, the Netherlands, New Zealand, Norway, Paraguay, Poland, Singapore, South Africa, Sweden, Thailand, the United States of America, and Vietnam.
Taiwan currently enforces a corporate income tax rate of 17%. At the beginning of 2011, the country implemented an alternate, tonnage tax based scheme available to owners who register a certain number of ships with the national flag. Owners who choose to opt into the tonnage tax system pay a lump sum based on the amount of net tonnage.
Registration and Documentation
To register a vessel in Taiwan, an application shall be lodged jointly by the applicants, including the obligee as the new owner of the vessel and the obligor as her ex-owner, with the Harbor Bureau of the vessel's intended port of registry. The application must contain:
• Application form specifying the following items: the type, name, and tonnage of the vessel (including the date of obtaining her previous foreign flag when she is obtained abroad, the material of the vessel, gross tonnage, net tonnage, date of build, the type, numbers and power of her main engines, and the type and numbers of her propellers, if the registration is an initial one; port of registry; reason for the registration and date thereof; purpose for registration; numbers of supporting documents for evidencing the reason for registration; value of the vessel, amount of registration fees; name of registry; date of application; respective names and addresses of applicants; name and address of the vessel's manager, if any; and the respective names and addresses of the attorneys, if any, for applicants
• Originals of supporting documents for evidencing the reason for registration
• Original of previous Certificate of Registry, if she had been registered in Taiwan
• Original of documentary proof, if the reason for registration is concerned with a third party
• Original documentary evidence of title ownership of the obligor or her ex-owner
• Photocopy of each of Company License; Articles of Incorporation of the company; list of shareholders, directors, and supervisors; and certified Certificate of Company's and Responsible Person's Seals issued by the competent authorities, if the applicant, (the obligee) is a company; the Certificates of Tonnage and Inspection issued by the Harbor Bureau or valid certificates issued under international conventions; and the Certificate of Classification issued by a class society approved by the Taiwan Ministry of Communications, if the registration is an initial one.
If the registration is an initial one, the original documentary evidence of title ownership should substitute for second, third, and fifth bullets mentioned above. Further if the registration is an initial one, a special inspection and measurement should be made in advance by the Harbor Bureau, and the Certificate of Inspection and the Certificate of Tonnage shall be issued thereby, provided, however, that the valid certificates issued under the international conventions and the Certificate of Classification issued by a class society approved by the Taiwan Ministry of Communications could substitute for the aforementioned Certificate of Inspection.
After the vessel has been initially registered under the Ship Registry of the Harbor Bureau, the registration of transferring title ownership could be made by way of lodging an application form similar to the above and a duplicate of the Memorandum of Agreement, Certificate of Registry, Certificate of Nationality, Certificate of Tonnage, Certificate of Inspection, Record Booklet of Inspection, the seller's Certificate of Tax Paid, and the minutes of the shareholders' meeting affixed with the shareholders' seals, the certified Certificate of Company's and the Responsible Person's Seals issued by the competent authorities, Company License, and list of shareholders, directors and supervisors, if the seller is a company.
Under certain circumstances, a provisional registration shall be allowed as per the Shipping Registration Law, which could be materialized upon the submission of the obligor's or the ex-owner's undertaking in writing or of the supporting documents evidencing the reason for such a registration.
Once the application is accepted, a Certificate of Registry shall be issued by the Harbor Bureau of the port of registry, and a Certificate of Nationality shall be issued at a later stage by the Taiwan Ministry of Communications if the registered vessel was previously flying a foreign flag and imported from abroad. An application, along with the original documentary evidence of title ownership, for a Provisional Certificate of Nationality may, however, be effected through a Taiwanese Consulate or de facto Consulate stationed in a foreign country, and all the documents in this context could be sent in advance to the Consulate or de facto Consulate close to the location of the vessel. In this context, the formal application for registration should be lodged with the Harbor Bureau of the vessel's intended port of registry within 30 days thereof.
There is no expiration date for the Permanent Certificate of Registry; whereas, the Provisional Certificate of Nationality is valid for a period of six months, a renewal of which shall be granted only once.
Bareboat Charter Registration
The Shipping Registration Law also governs bareboat charter registration. In addition to the documents required as per registration which are applicable mutatis mutandis to the bareboat charter registration, the application in this regard should specifically mention the charter hire, the charter period, if any, the time for payment for charter hire, the permission, if any, for sub-bareboat charter and other purported provisions.
TYPE OF VESSEL AGE ALLOWED
• Full container vessel 500 TEU and over: 20 Years
• Full container vessel 499 TEU and under: 15 Years
• Semi-container vessel over 10,000 deadweight tons: 20 Years
• Semi-container vessel less than 10,000 deadweight tons: 15 Years
• Dry cargo vessel over 10,000 deadweight tons: 20 Years
• Dry cargo vessel 5,000 to 10,000 deadweight tons: 15 Years
• Dry Cargo vessel less than 5,000 deadweight tons: 14 Years
• Vessels for carrying passengers: 15 Years
• Liquid nature carrier or liquid petroleum carrier: 15 Years
• Reefer vessel: 15 Years
• Training vessel Subject to special approval, tanker or molasses vessel: 14 Years
• Tug and other working vessel: 12 Years
• Hovercraft or air cushion vehicle: 10 Years
• Ro-ro vessel or pure car vessel over 10,000 deadweight tons: 20 Years
• Ro-ro vessel or pure car vessel less than 10,000 deadweight tons: 16 Years
• Feeder vessel: 10 Years
Others Subject to special approval
Vessel and Yacht Eligibility & Survey Requirements
There are no age restrictions for vessels built in Taiwan. Nonetheless, the age restrictions on imported vessels are as shown in the accompanying box. All Taiwanese vessels, no matter their respective tonnages, shall be registered under the Ship Registry. According to the Ship Law and the Rules for Ship Survey Promulgated in 1966 and last amended in 1981, all the Taiwanese vessels, except for the vessels constitutionally listed under the military forces and small boats, i.e., non-mechanically propelled vessels of less than 50 GRT or mechanically propelled vessels of less than 20 GRT, to which special regulations are applicable in this context, and for those vessels, to which the international conventions are applied (whereas, their surveys shall be conducted in accordance with the provisions of the relevant international conventions), shall be subject to three categories of survey: the special survey, the temporary or provisional survey, and the annual survey.
Special surveys are held when a new vessel is being built, wherein, six or more subsequent surveys shall be held after she has been built up; or when an existing vessel is bought from a foreign country or area and the validity of her special survey has expired; or the whole part or main part of the vessel's hull or machinery has been reconstructed or changed; or the purpose for utilizing the vessel or her type has been changed; or the validity of her special survey has expired and an application for a new Certificate of Inspection is lodged; or the vessel's seaworthiness has been seriously affected. The validity of a special survey shall not be allowed to last for more than five years. A new Certificate of Inspection for the previous one, if any, shall be issued by the Harbor Authorities after a special survey has been approved.
A temporary or provisional survey shall be conducted when a vessel encountered a marine disaster; or a repair is requisite for the vessel's hull or machinery; or the vessel's equipment sustains damages; or doubt as to the vessel's seaworthiness has arisen. An approval for the temporary or provisional survey shall be remarked on the Certificate of Inspection. An Annual Survey shall take place within every six month period following the respective previous nine month period commencing firstly from the date on which the vessel's initial special survey is completed or the date of approval thereof. An approval for the annual survey shall be endorsed on the Certificate of Inspection. All the foregoing surveys shall be conducted by the Harbor Authorities where the vessel to be surveyed is located or by the China Corporation Register of Shipping ("CCR") appointed by the Harbor Authorities. If the vessel is not within the territory of Taiwan at the time the survey is supposed to take place, the survey may be conducted by representatives of CCR or a class society approved by the Taiwan Ministry of Communications. Nevertheless, there is no foreign class society having yet filed an application with the Taiwan Ministry of Communications for such an approval.
Furthermore, should a vessel have valid certificates issued under international conventions and be entered with a class society approved by the Taiwan Ministry of Communications, she shall be deemed to have obtained approvals for the aforesaid surveys, and an issuance of a Certificate of Inspection is unnecessary.
Crewing
According to the Service Rules of Seafarer promulgated in 1984 and amended in 1993, the master, chief officer, mate or first officer, chief engineer, first engineer, other engineers and the radio officer (A Class Seafarers) must hold their respective licenses issued by the Taiwan Ministry of Communications before they may be employed by a Taiwanese vessel or shipping enterprise to engage in international trades; whereas, the employment of other crew classified as B Class Seafarers is subject to certain conditions provided for in the said Service Rules.
The master, chief engineer, cadet/apprentice, and the midshipmen of a Taiwanese vessel engaging in the international trades must be Taiwanese nationals. For other A Class Seafarers (first mate, first engineer, second officer, or second engineer), one foreign officer or crew member each could be employed on deck and under deck respectively. For B Class Seafarers, foreign crew members may be employed but may not make up more than the majority of all the crew members of B Class. The employment of foreign seafarers shall be subject to the approval of the Ministry of Communications as per the Regulations of Permission for Employment and Management of Foreign Seafarer promulgated in 1994. One third of the crew members on a ship registered in Taiwan must be Taiwanese nationals. In practice, there are only Burmese, Filipino, and Indonesian seafarers currently employed by Taiwanese shipping enterprises. The minimum manning scales and conditions of employment are provided for in the Maritime Law, Shipping Enterprise Law, Service Rules, and Regulations of Permission for Employment.
Mortgages
As per the Shipping Registration Law and the Rules for Shipping Registration, to effect a ship mortgage, an application for registration of mortgage shall be submitted jointly by the mortgagee and the mortgagor to the Harbor Bureau of the vessel's Port of Registry. The following documents must be submitted:
• Application Form specifying the type and name of the vessel; GRT and NRT; type number and power of main engines; type and number of propellers; port of registry; reason for registration and date thereof; purpose for registration; amount of credit/debt; date, if any, of payment due; interest rate and the payment dates for interest accrued thereto; other purported terms; name of creditor, amount of credit/debt effected and the priority ranking order of the mortgage previously registered; name and address of debtor, if who is not identical to the mortgagor; and evaluation of debt, if the debt secured is not a monetary one.
• Duplicate of the Loan and Mortgage Agreement/Contract
• Original of the Certificate of Title/Ownership Registry
• Minutes of shareholders' meeting or the Letter of Consent issued by the shareholders, if the applicant is a company; or the Letter of Consent issued by the partners, if the vessel is owned by a partnership
There are no nationality requirements, provided, however, that the shipping enterprise shall submit an application with the Harbor Bureau of the port of registry for an approval to be granted by the Ministry of Communications if it intends to have one of its vessels create a ship mortgage in favor of a foreigner or foreign juristic person/entity, pursuant to the Shipping Enterprise Law. Subsequent mortgages are allowed the priorities of which are established based upon the date and time of recording.
Once an application for registration in this regard is filed, the Harbor Bureau shall review it and the enclosed documents, and shall then issue a Certificate of Mortgage Registered to the mortgagee. According to the Taiwan Civil Code promulgated in 1929 and last amended in 1996, the Compulsory Execution/Enforcement Law promulgated in 1940 and last amended in 1996, and the Non-Litigation Law promulgated in 1964 and last amended in 1986, the mortgagee may foreclose the mortgage created on the vessel by way of applying with the District Court of the port of registry for a civil ruling, or decree of foreclosure when the loan or debt secured by the registered mortgage is not duly repaid, and then applying with the Civil Execution/Enforcement Department of the District Court where the vessel is located for a compulsory execution/enforcement proceeding which includes, inter alia, the arrest of the vessel; appraisal of her value, public auction; and distribution of proceeds. When doing so, 0.7% of the outstanding loan or debt as the execution/enforcement fee shall be prepaid by the mortgagee, which, however, shall be ranked first in the distribution of proceeds and reimbursed to the mortgagee.
Fees
For fee information contact one of the Harbor Bureau below
Registration
Hualian Harbor Bureau
No. 66, Hae-Ann Road
Hualian City, Taiwan
Tel: [886] (38) 325 131
Fax: [886] (38) 225 225
Website: www.hlhb.gov.tw/english/about.htm
Email: lly@mail.hlhb.gov.tw
Kaohsiung Harbor Bureau
No. 62, Sec. 2, Lin-Hae Road
Kaohsiung, Taiwan
Tel: [886] (7) 561 2311
Fax: [886] (7) 561 1694
Website: www.khb.gov.tw
Email: admin@mail.khb.gov.tw
Keelung Harbor Bureau
No. 1, Chung-Cheng Road
Keelung, Taiwan
Tel: [886] (2) 420 6263
Fax: [886] (2) 420 6597
Website: www.klhb.gov.tw
Email: DTTPd100@klhb.gov.tw
Penghu Harbor Bureau
No. 30, Lin-Hae Road
Makung City, Penghu County, Taiwan
Tel: [886] (6) 927 2374
Fax: [886] (6) 927 3645
Suao Harbor Bureau
No. 1, Gaang-Chiu Road
Suao Town, I-lan County, Taiwan
Tel: [886] (39) 965 121
Fax: [886] (39) 952 739
Website: www.sahb.gov.tw
Taichung Harbor Bureau
No. 2, Chung-Chiu Road
Wu-Chi Town,
Taichung County, Taiwan
Tel: [886] (4) 656 2611
Fax: [886] (4) 656 5702
Website: www.tchb.gov.tw
Lee Tai-Hsin
Taichung Harbor Bureau Director
Tel: [886] (4) 657 1919
Email: director@mail.tchb.gov.tw
Port of Taipei Branch Bureau
Keelung Harbor Bureau
No. 123, Shanggang Road
Bali Township
Taipei County 249, Taiwan
Email: dttpdw00@klhb.gov.tw
Website: www.tpport.gov.tw
Survey
China Corporation Register of Shipping
8th Fl., No. 103, Sec. 3
Nan-King East Road
Taipei, Taiwan
Tel: [886] (2) 506 2711
Fax: [886] (2) 507 4722
Email: cr.tp@crclass.org.tw
Website: www.crclass.org.tw
China Corporation Register of Shipping
Kaohsiung Branch
26F-3, No. 31, Haibian Rd., Lingya District
Kaohsiung City 802, Taiwan
Tel: [886] (7) 330 5617
Fax: [886] (7) 330 6295
Email: cr.kh@crclass.org.tw
Company Formation
The Bureau of Construction
Taipei Municipal Government
No. 1, Shyh-Fuu Road
Taipei, Taiwan
Tel: [886] (2) 720 8889
Fax: [886] (2) 720 7257
Website: www.tcg.gov.tw
The Bureau of Construction
Kaohsiung Municipal Government
No. 2, Syh-Wei 3rd Road
Kaohsiung, Taiwan
Tel: [886] (7) 335 8080
Website: www.kcg.gov.tw
Department of Construction
Taiwan Provincial Government
No. 1, Shenfu Road
Nantou City, Nantou County 54002, Taiwan
Tel: [886] (49) 239 4008
Website: www.tpg.gov.tw
The Department of Commerce
Ministry of Economic Affairs
No. 15, Fwu-Chou Street
Taipei, Taiwan
Tel: [886] (2) 321 2200 x 380
Website: www.moea.gov.tw
Taxation Information
Taipei Tax Bureau
Ministry of Finance
No. 2, Sec. 1, Chung-Hwa Rd
Taipei, Taiwan
Tel: [886] (2) 311 3711
Fax: [886] (2) 375 6174
Website: www.ntat.gov.tw
Kaohsiung Tax Bureau
Ministry of Finance
No. 55-1, Tsaur-Gong Road
Feng-Shan City, Kaohsiung County Taiwan
Tel: [886] (7) 740 4001
Fax: [886] (7) 740 4023
The Northern District Tax Bureau of Taiwan Province
Ministry of Finance
5-15 Fl., No. 286, Sec. 3, Shan-Min Road
Taoyuan City, Taiwan
Tel: [886] (3) 339 6789
Fax: [886] (3) 333 2873
Website: www.ntx.gov.tw
Email: ntx@ntx.gov.tw
The Middle District Tax Bureau of Taiwan Province
Ministry of Finance
No. 168, Minsheng Rd., West District, Taichung City, Taiwan
Tel: [886] (4) 23051111
Fax: [886] (4) 23017062
Website: www.ntact.gov.tw
The Southern District Tax Bureau of Taiwan Province
Ministry of Finance
8-11 Floors, No. 496, Sec. 1, Shi-Men Road
Tainan City, Taiwan
Tel: [886] (6) 222 3111
Fax: [886] (6) 222 1035
Website: www.ntas.gov.tw
Shipowners Association
National Association of Chinese Shipowners
Room 508, No. 10, Sec. 1
Chong-Ching South Road
Taipei, Taiwan
Tel: [886] (2) 311 1230
Fax: [886] (2) 311 6924
Website: www.nacs.org.tw/01.html
Email: nacsn@ms39.hinet.net
Contact
Taiwan International Corporation, Ltd.
No.10, Penglai Rd
Gushan District
Kaohsiung City 804
Taiwan (R.O.C)
Chairman
Hong-Mou Wu
Email: chairman@twport.com.tw
Tel: (07)2136903
President
Tien-Kuei Kuo
Email: president@twport.com.tw
Tel: (07)2136907
Website: https://www.twport.com.tw/en/
Stockholm Agreement 96
IMO Convention 48
* IMO amendments 91
* IMO amendments 93
SOLAS Convention 74
SOLAS Protocol 78
SOLAS Protocol 88
LOAD LINES Convention 66
LOAD LINES Protocol 88
TONNAGE Convention 69
COLREG Convention 72
CSC Convention 72
CSC amendments 93
SFV Protocol 93
STCW Convention 78
STCW-F Convention 95
SAR Convention 79
STP Agreement 71
STP Protocol 73
IMSO Convention 76
INMARSAT OA 76
INMARSAT amendments 94
INMARSAT amendments 98
IMSO amendments 2006
IMSO amendments 2008
FACILITATION Convention 65
MARPOL 73/78 (Annex I/II)
MARPOL 73/78 (Annex IV)
MARPOL 73/78 (Annex V)
MARPOL Protocol 97 (Annex VI)
London Convention 72
London Convention Protocol 96
INTERVENTION Convention 69
INTERVENTION Protocol 73
CLC Convention 69
CLC Protocol 76
CLC Protocol 92
FUND Convention 71
FUND Protocol 92
FUND Protocol 2003
NUCLEAR Convention 71
MARPOL 73/78 (Annex III)
PAL Protocol 76
PAL Protocol 90
PAL Protocol 02
LLMC Convention 76
LLMC Protocol 96
SUA Convention 2005
SUA Protocol 2005
SALVAGE Convention 89
OPRC Convention 90
HNS Convention 96
OPRC/HNS 2000
BUNKERS CONVENTION 01
ANTI FOULING 01
BALLASTWATER 2004
NAIROBI WRC 2007
HONG KONG CONVENTION
HNS PROT 2010
Cape Town Agreement 2012
SUA Convention 88
SUA Protocol 88
IMO Conventions
Status of Conventions Taiwan
IMO Convention 48 x
SOLAS Convention 74 x
SOLAS Protocol 78 x
SOLAS Protocol 88 x
SOLAS Agreement 96 x
LOAD LINES Convention 66 x
LOAD LINES Protocol 88 x
TONNAGE Convention 69 x
COLREG Convention 72 x
CSC Convention 72 x
CSC amendments 93
SFV Protocol 93
Cape Town Agreement 2012
STCW Convention 78 x
STCW-F Convention 95
SAR Convention 79 x
STP Agreement 71
Space STP Protocol 73
IMSO Convention 76 x
INMARSAT OA 76 x
IMSO amendments 2006
IMSO amendments 2008
FACILITATION Convention 65 x
MARPOL 73/78 (Annex I/II) x
MARPOL 73/78 (Annex III) x
MARPOL 73/78 (Annex IV) x
MARPOL 73/78 (Annex V) x
MARPOL Protocol 97 (Annex VI) x
London Convention 72 x
London Convention Protocol 96 x
INTERVENTION Convention 69 x
INTERVENTION Protocol 73 x
CLC Convention 69 d
CLC Protocol 76 d
CLC Protocol 92 x
FUND Protocol 76
FUND Protocol 92
FUND Protocol 2003
NUCLEAR Convention 71
PAL Convention 74 x
PAL Protocol 76 x
PAL Protocol 90
PAL Protocol 02
LLMC Convention 76
LLMC Protocol 96
SUA Convention 88 X
SUA Protocol 88 x
SUA Convention 2005
SUA Protocol 2005
SALVAGE Convention 89 x
OPRC Convention 90 x
HNS Convention 96
HNS PROT 2010
OPRC/HNS 2000 x
BUNKERS CONVENTION 01 x
ANTI FOULING 2001 x
BALLASTWATER 2004
NAIROBI WRC 2007
HONG KONG CONVENTION
x= ratification
d=denunciation