Procurement in terms of the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu's coverage does not cover non-contractual agreements or any form of government assistance, including, but not limited to, cooperative agreements, grants, loans, guarantees, fiscal incentives, and governmental provision of goods and services to persons or governmental authorities not specifically covered under the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu's Annexes to this Agreement.