The Government of the Republic of China (Taiwan) (hereinafter
referred to as "Taiwan") and the Government of the Republic of
Kiribati (hereinafter referred to as "Kiribati"), and the two
governments jointly as "the contracting Parties", with a view to
strengthening the friendly and cooperative relationship
mutually, and with reference to the dispatch of Volunteers of
the International Cooperation and Development Fund (ICDF)
(hereinafter referred to as "the Volunteers") under the
ICDF-Taiwan Volunteers Programme (hereinafter referred to as
"the Programme"),
Have hereby confirmed and agreed the following understandings:

1.Taiwan shall, in accordance with its laws and regulations and
subject to budgetary appropriations, take necessary measures
to dispatch the Volunteers to Kiribati according to the
"Memorandum of Understanding (MOU) on Bilateral Cooperation
Programmes Between the Republic of China (Taiwan) and the
Republic of Kiribati."
2.Taiwan shall provide the Volunteers with the following:
a.Air fares for international travel between Taiwan and
Kiribati;
b.Monthly living allowances during the period of their
assignment;
c.Materials necessary for the performance of their duties and
medical supplies necessary for their own use;
d.An appropriate level of medical care and hospitalization;
Emergency medical attention and first aid shall be provided by
Kiribati. If any cost is incurred, Taiwan shall reimburse such
costs to Kiribati.
3.Kiribati shall grant the Volunteers the following privileges,
exemptions and benefits:
a.Exemption from customs duties, taxes and other governmental
charges on all materials and medical supplies introduced
into Kiribati in accordance with paragraph 2(c) for use in
the performance of their duties;
b.Exemption from customs duties, taxes and other governmental
charges on their personal household effects introduced into
Kiribati for their own use within six months of their
arrival;
c.Exemption from income tax and other governmental charges in
respect of any remuneration or allowances received by the
Volunteers in Kiribati from abroad in connection with their
activities under the Programme;
d.Rent-free housing accommodations at places assigned by
Kiribati where they are to perform their duties;
e.Local transportation necessary for the performance of their
duties;
f.Issuance of appropriate identification cards to Volunteers
to facilitate the performance of their functions.
g.Entry and work permits as required in connection with the
implementation of the Programme.
4.a.Kiribati shall accept the Coordinators who will discharge
the duties to the Volunteers, related to the activities of
the Programme in Kiribati.
b.Kiribati shall grant the Coordinators the following
privileges, exemptions and benefits:
(1) Exemption from customs duties, taxes and other
governmental charges in respect of the importation of
the equipment, machinery, materials and medical
supplies, necessary for the performance of their
functions.
(2) Exemption from customs duties, taxes and other
governmental charges on their personal and household
effects, including one motor vehicle for each
Coordinator, introduced into Kiribati for their own use
within six months of their arrival.
(3)Entry and working permits as required in connection with
the implementation of the Programme.
5.a.The Coordinators and the Volunteers (hereinafter referred
to jointly as the "Programme Personnel") may import goods,
excluding foodstuff and beverages, free of customs duties,
taxes and other governmental charges in accordance with
paragraph 3 (a) and (b) and paragraph 4 (b) (1) and (2), but
shall present specifications of such goods to the
appropriate authorities in Kiribati.
b.In compliance with the regulations of Kiribati concerning
temporary admission, all durable goods imported free of
customs duties, taxes and charges of any kind shall be
re-exported unless:
(1) They are sold within the territory of Kiribati with the
payment of customs duties, taxes and charges of any
kind, or donated to Kiribati on its approval; or
(2) Such re-exportation is impossible or inappropriate.
c.In case motor vehicles are transferred from one Coordinator
to the other Coordinator, all applicable taxes according to
the laws of Kiribati shall be exempted.
6.Kiribati shall take every possible measure to ensure the
personal safety and security of Programme Personnel in the
course of their duties. Kiribati shall accord Programme
Personnel such privileges, exemptions and benefits as are no
less favourable than those accorded to the nationals and staff
of any third country or of any international organization
performing similar activities in the territory of Kiribati;
and shall fully inform, consult and cooperate with Programme
Personnel with respect to all matters concerning the
Programme.
7.Kiribati shall bear claims, if any relating directly or
indirectly to any action performed or omission made by the
Programme Personnel in the course of their official duties in
Kiribati, provided however that such claims do not arise from
the gross negligence or willful misconduct on the part of the
Programme Personnel.
8.Programme Personnel shall comply with the laws of Kiribati.
9.The contracting Parties shall hold consultations, from time to
time, for the successful implementation of the Programme in
Kiribati.
10.This Agreement shall enter into force on the date of its
signature. It may be amended by an exchange of notes between
the contracting Parties and shall remain in force until six
months after the date of the written notification from either
Party to the other of its intention to terminate it.

Done in duplicate in Chinese and English, both texts being
equally authentic, at Taipei on the eleventh day of the tenth
month of the year two thousand and five, corresponding to the
eleventh day of the tenth month of the ninety-fourth year of the
Republic of China (Taiwan).

_______________________ __________________________
Tan-Sun Chen Teima Onorio
Minister of Foreign Affairs Vice President
The Republic of China (Taiwan) The Republic of Kiribati