Filing Fee Exhibit

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

F-1

Agencia Comercial Spirits Ltd.

Table 1: Newly Registered and Carry Forward Securities


Line Item Type	Security Type	Security Class Title	Notes	Fee Calculation Rule	Amount Registered	Proposed Maximum Offering Price Per Unit		Maximum Aggregate Offering Price		Fee Rate	Amount of Registration Fee

Newly Registered Securities
Fees Previously Paid	Equity	Class A Ordinary Shares, par value US$0.00004 per share	(1)	457(o)	1,750,000	$	6.00	$	10,500,000.00	0.0001531	$	1,607.55
Fees Previously Paid	Equity	Class A Ordinary Shares, par value US$0.00004 per share	(2)	Other	262,500	$	6.00	$	1,575,000.00	0.0001531	$	241.13

Total Offering Amounts:								$	12,075,000.00			1,848.68
Total Fees Previously Paid:												1,848.68
Total Fee Offsets:												0.00
Net Fee Due:											$	0.00

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Offering Note(s)

(1)

The registration fee for securities is based on an estimate of the Proposed Maximum Aggregate Offering Price of the securities, assuming the sale of the maximum number of shares at the highest expected offering price, and such estimate is solely for the purpose of calculating the registration fee pursuant to Rule 457(o).

(2)