(1)First Surcharge
Issue date :December 1, 1949
Sheet composition:10×10
Surcharger :China Engraving & Printing
Works, R.O.C.
Annulment :December 16, 1961
(2)Second Surcharge
Issue date :D71.2 April 6, 1950
D71.3 April 20, 1950
Sheet composition:10×5
Surcharger :Taiwan Office of the Dah
Tung Book Co.
Annulment :December 16, 1961
On June 15, 1949 Taiwan adopted a new currency, as a result of which the postage rates were revised on the basis of the new currency. Before the issue of new Taiwan currency stamps, the old currency stamps were temporarily used and sold at the conversion rate of 40,000:1. At the same time some unused stamps in stock were surcharged for urgent use with the new currency values.