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COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT BETWEEN THE REPUBLIC OF KOREA AND THE REPUBLIC OF INDIA
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  • COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT BETWEEN THE REPUBLIC OF KOREA AND THE

    REPUBLIC OF INDIA

  • PREAMBLE

    The Republic of Korea (hereinafter referred to as “Korea”) and the Republic of India

    (hereinafter referred to as “India”), and hereinafter referred to jointly as “Parties” and

    individually as “Party”:

    RECOGNISING their long-standing friendship, strong economic ties and close cultural

    links;

    RECALLING the establishment of the Joint Study Group to examine the benefits of a

    Comprehensive Economic Partnership Agreement (hereinafter referred to as “CEPA”)

    between Korea and India in January 2005, and its recommendations, which served as the

    framework for negotiations on the CEPA and its structure as an integrated package of

    agreements;

    CONSIDERING that the expansion of their domestic markets, through economic

    integration, is important for accelerating their economic development;

    DESIRING to promote mutually beneficial economic relations;

    SHARING the belief that the CEPA would improve their attractiveness to capital and

    human resources, and create larger and new markets, to expand trade and investment not

    only between them but also in the region;

    AFFIRMING their commitment to fostering the development of an open market economy

    in Asia, and to encouraging the economic integration of Asian economies in order to

    further the liberalisation of trade and investment in the region;

    REAFFIRMING that this Agreement shall contribute to the expansion and development of

    world trade under the multilateral trading system embodied in the WTO Agreement;

    BUILDING on their respective rights and obligations under the WTO Agreement and other

    bilateral, regional and multilateral instruments of cooperation to which both Parties are

    party;

    FURTHER REAFFIRMING their rights to pursue economic philosophies suited to their

    development goals and their rights to realise their national policy objectives;

    RECOGNISING that economic and trade liberalisation should allow for the optimal use of

    natural resources in accordance with the objective of sustainable development, seeking

    both to protect and preserve the environment; and

    RESOLVED to promote reciprocal trade and investment, and to avoid circumvention of

    benefits of regional trade integration, through the establishment of clear and mutually

    advantageous trade rules, and industry as well as regulatory cooperation;

    HAVE AGREED as follows:

  • CHAPTER ONE GENERAL PROVISIONS AND DEFINITIONS

    ARTICLE 1.1: OBJECTIVES

    The objectives of this Agreement, as elaborated more specifically through its principles

    and rules are to:

    (a) liberalise and facilitate trade in goods and services and expand investment

    between the Parties;

    (b) establish a cooperative framework for strengthening and enhancing the

    economic relations between the Parties;

    (c) establish a framework conducive for a more favourable environment for

    their businesses and promote conditions of fair competition in the free trade

    area;

    (d) establish a framework of transparent rules to govern trade and investment

    between the Parties;

    (e) create effective procedures for the implementation and application of this

    Agreement;

    (f) explore new areas of economic cooperation and develop appropriate

    measures for closer economic partnership between the Parties;

    (g) improve the efficiency and competitiveness of their manufacturing and

    services sectors and expand trade and investment between the Parties; and

    (h) establish a framework for further regional and multilateral cooperation to

    expand and enhance the benefits of this Agreement throughout Asia, and

    thereby, to encourage the economic integration of Asian economies.

    ARTICLE 1.2: RELATION TO OTHER AGREEMENTS

    1. The Parties reaffirm their existing rights and obligations with respect to each other

    under existing bilateral, regional and multilateral agreements to which both Parties are

    party, including the WTO Agreement.

    2. In the event of any inconsistency between this Agreement and other agreements to

    which both Parties are party, the Parties shall immediately consult with each other with a

    view to finding a mutually satisfactory solution.

    ARTICLE 1.3: GENERAL DEFINITIONS

    1. For the purposes of this Agreement, unless otherwise specified:

    Agreement means the CEPA;

    central level of government means:

    (a) for Korea, the central level of government; and

    (b) for India, the government of the Union of India;

  • Customs Valuation Agreement means the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994, contained in Annex 1A to the WTO

    Agreement;

    days means calendar days, including weekends and holidays;

    enterprise means any entity constituted or organised under applicable law, whether or not for profit, and whether privately or governmentally owned or controlled, including any

    corporation, trust, partnership, sole proprietorship, joint venture, association, or similar

    organisation;

    existing means in effect on the date of entry into force of this Agreement;

    GATS means the General Agreement on Trade in Services, contained in Annex 1B to the WTO Agreement;

    GATT 1994 means the General Agreement on Tariffs and Trade 1994, contained in Annex 1A to the WTO Agreement;

    goods/products of a Party means all domestic products including manufactures and commodities in their raw, semi processed and processed forms as these are understood in

    GATT 1994 or such goods as the Parties may agree, and includes originating goods;

    government procurement means the process by which a government obtains the use of or acquires goods or services, or any combination thereof, for governmental purposes and not

    with a view to commercial sale or resale or use in the production or supply of goods or

    services for commercial sale or resale;

    Harmonised System (HS) means the nomenclature of the Harmonised Commodity Description and Coding System defined in the International Convention on the

    Harmonised Commodity Description and Coding System including all legal notes thereto,

    as adopted and implemented by the Parties in their respective tariff laws;

    measure means any measure by a Party, whether in the form of a law, regulation, rule, procedure, decision, administrative action, or any other form;

    measures by Parties means measures taken by:

    (a) central, regional, or local governments and authorities; and

    (b) non-governmental bodies in the exercise of powers delegated by central,

    regional or local governments or authorities;

    national means:

    (a) for Korea, a Korean as defined in Article 2 of the Constitution of Korea and

    its laws; and

    (b) for India, natural persons deriving their status as Indian citizens from the

    law in force in India;

    originating goods means goods qualifying under Chapter Three (Rules of Origin);

    person means a natural person or an enterprise/juridical person;

    person of a Party means a national or an enterprise/juridical person of a Party;

  • preferential tariff treatment means the duty rate applicable under this Agreement to an originating good;

    regional level of government means, for India, the state and the Union Territories of India; for Korea, “regional level of government” is not applicable;

    Safeguards Agreement means the Agreement on Safeguards, contained in Annex 1A to the WTO Agreement;

    SPS Agreement means the Agreement on the Application of Sanitary and Phytosanitary Measures, contained in Annex 1A to the WTO Agreement;

    TBT Agreement means the Agreement on Technical Barriers to Trade, contained in Annex 1A to the WTO Agreement;

    territory means:

    (a) for Korea, the land, maritime, and air space over which Korea exercises

    sovereignty, and those maritime areas, including the seabed and subsoil

    adjacent to and beyond the outer limit of the territorial seas over which it

    may exercise sovereign rights or jurisdiction in accordance with

    international law and its law; and

    (b) for India, the territory of India including its territorial seas and the air space

    above it and other maritime zones including the Exclusive Economic Zone

    and the continental shelf over which India has sovereignty, sovereign rights

    or exclusive jurisdiction in accordance with its laws in force, the 1982

    United Nations Convention on the Law of the Sea and International Law;

    TRIPS Agreement means the Agreement on Trade-Related Aspects of Intellectual Property Rights, contained in Annex 1C to the WTO Agreement;

    WTO means the World Trade Organization; and

    WTO Agreement means the Marrakesh Agreement Establishing the World Trade Organization, done on 15 April 1994.

    2. In this Agreement, all words in the singular shall include the plural and all words in

    the plural shall include the singular, unless otherwise indicated in the context.

  • CHAPTER TWO TRADE IN GOODS

    ARTICLE 2.1: DEFINITIONS

    For the purposes of this Chapter: Anti-Dumping Agreement means the Agreement on Implementation of Article VI of GATT 1994; A.T.A. Carnet Convention means the Customs Convention on the A.T.A. Carnet for the Temporary Admission of Goods, done on 6 December 1961; A.T.A. carnet has the same meaning as defined in the A.T.A. Carnet Convention; customs duties1 includes any duty or charge of any kind imposed in connection with the importation of a good, but does not include any:

    (a) charge equivalent to an internal tax imposed consistently with Article III:2 of GATT 1994;

    (b) duty applied consistently with Articles 2.13 through 2.27;

    (c) fee or other charge that is limited in amount to the approximate cost of

    services rendered, and does not represent a direct or indirect protection for domestic goods or a taxation of imports for fiscal purposes;

    (d) premium offered or collected on an imported good arising out of any

    tendering system in respect of the administration of quantitative import restrictions or tariff rate quotas; or

    (e) duty imposed pursuant to Article 5 of the Agreement on Agriculture,

    contained in Annex 1A to the WTO Agreement; and

    MFN means “most favoured nation” treatment in accordance with Article I of GATT 1994.

    ARTICLE 2.2: SCOPE AND COVERAGE

    This Chapter applies to trade in goods between the Parties.

    Section A: National Treatment and Market Access for Goods

    ARTICLE 2.3: NATIONAL TREATMENT

    Each Party shall accord national treatment to the goods of the other Party in accordance

    with Article III of GATT 1994, including its interpretative notes, which is hereby

    incorporated into and made a part of this Agreement, mutatis mutandis.

    ARTICLE 2.4: REDUCTION OR ELIMINATION OF CUSTOMS DUTIES

    1 Customs duties for India refer to basic customs duties as specified in the First Schedule to the Customs

    Tariff Act, 1975 of India. This is without prejudice to Korea’s position either on the definition of customs

    duties or on the consistency of India’s internal tax or charge equivalent to an internal tax with Article 2.3 of

    this Chapter or Article III of GATT 1994.

  • 1. Except as otherwise provided for in this Agreement, each Party shall reduce or

    eliminate its customs duties on originating goods of the other Party in accordance with its

    Schedule to Annex 2-A.

    2. Upon the request of either Party, the Parties shall consult each other to consider the

    possibility of accelerating the reduction or elimination of customs duties as set out in their

    Schedules to Annex 2-A including the goods that are excluded from tariff concession in the

    Annex. An agreement by the Parties to accelerate the reduction or elimination of customs

    duties on any goods shall supersede any duty rate or staging category established for those

    goods in this Article and the Annex 2-A in accordance with Article 15.5 (Amendment) of

    this Agreement.

    3. The reduced customs duty rates calculated in accordance with a Party’s Schedule to

    Annex 2-A shall be applied rounded to the first decimal place.

    ARTICLE 2.5: RULES OF ORIGIN

    Goods covered by this Agreement shall be eligible for preferential tariff treatment,

    provided that they satisfy the rules of origin as set out in Chapter Three (Rules of Origin).

    ARTICLE 2.6: NON-TARIFF MEASURES

    1. Neither Party shall adopt or maintain any non-tariff measures on the importation of

    any goods of the other Party or on the exportation of any goods destined for the territory of

    the other Party except in accordance with its rights and obligations under the WTO

    Agreement or in accordance with other provisions of this Agreement.

    2. Each Party shall ensure that such measures are not prepared, adopted or applied

    with a view to or with the effect of creating unnecessary obstacles to trade in goods

    between the Parties.

    ARTICLE 2.7: CUSTOMS VALUE

    Each Party shall determine the customs value of goods traded between the Parties in

    accordance with the provisions of Article VII of GATT 1994 and the Customs Valuation

    Agreement.

    ARTICLE 2.8: RESTRICTIONS TO SAFEGUARD BALANCE OF PAYMENTS

    Article XII of GATT 1994 and the Understanding on Balance-of-Payments Provisions of

    GATT 1994 shall be incorporated into and made a part of this Agreement, for measures

    taken for balance of payments purposes for trade in goods.

    ARTICLE 2.9: GENERAL AND SECURITY EXCEPTIONS

    1. For the purposes of this Chapter, Articles XX and XXI of GATT 1994 and its

    interpretative notes are incorporated into and made a part of this Agreement, mutatis

    mutandis.

    2. Nothing in this Chapter shall be construed to require a Party to accord the benefits

    of this Chapter to the other Party, or the goods of the other Party where a Party adopts or

    maintains measures in any laws and regulations which it considers necessary for the

    protection of its essential security interests with respect to a non-Party, or goods of a non-

    Party that would be violated or circumvented if the benefits of this Chapter were accorded

    to such Party or goods.

  • ARTICLE 2.10: STATE TRADING ENTERPRISES

    Nothing in this Agreement shall be construed to prevent a Party from maintaining or

    establishing a state trading enterprise in accordance with Article XVII of GATT 1994.

    ARTICLE 2.11: TARIFF CLASSIFICATION

    For the purposes of this Chapter and Chapter Three (Rules of Origin), the basis for tariff

    classification would be the HS.

    ARTICLE 2.12: TEMPORARY ADMISSION

    1. Each Party shall accept in lieu of its national customs documents, and as due

    security for the sums referred to in Article 6 of the A.T.A. Carnet Convention, A.T.A.

    carnets valid for its territory, issued and used in accordance with the conditions laid down

    in the A.T.A. Carnet Convention, for temporary admission of:

    (a) professional equipment necessary for representatives of the press or of

    broadcasting or television organisations for purposes of reporting or in order

    to transmit or record material for specified programmes, cinematographic

    equipment necessary in order to make a specified film or films or other

    professional equipment2 necessary for the exercise of the calling, trade or

    profession of a person to perform a specified task;

    (b) goods intended for display or demonstration at an event; and

    (c) goods intended for use in connection with the display of foreign products at

    an event, including:

    (i) goods necessary for the purposes of demonstrating foreign

    machinery or apparatus to be displayed;

    (ii) construction and decoration material, including electrical fittings, for

    the temporary stands of foreign exhibitors;

    (iii) advertising and demonstration material which is demonstrably

    publicity material for the foreign goods displayed, for example,

    sound recordings, films and lantern slides, as well as apparatus for

    use therewith; and

    (iv) equipment including interpretation apparatus, sound recording

    apparatus and films of an educational, scientific or cultural character

    intended for use at international meetings, conferences or congresses.

    2. The facilities referred to in paragraph 1 shall be granted provided that:

    2 It would not include equipment which is to be used for internal transport or for the industrial manufacture

    or packaging of goods or (except in the case of hand-tools) for the exploitation of natural resources, for the

    construction, repair or maintenance of buildings or for earth moving and like projects.

  • (a) the goods in all respects conform to the description, quantity, quality, value

    and other specifications given in the A.T.A. carnet duly certified by the

    customs authorities of the exporting Party;

    (b) the goods are capable of identification on re-exporting;

    (c) the number or quantity of identical articles is reasonable having regard to

    the purposes of importation; and

    (d) the goods shall be re-exported within three months from the date of

    importation or such other longer period in accordance with the laws and

    practices of the Parties.

    Section B: Trade Remedies

    Section B-1: Anti-Dumping and Countervailing Duties

    ARTICLE 2.13: GENERAL PROVISION

    1. Except as otherwise provided for in this Agreement, the Parties retain their rights

    and obligations under Article VI of GATT 1994 and the Anti-Dumping Agreement.

    2. (a) Notwithstanding paragraph 1, in the event of inconsistency between the

    articles set out in the following subparagraphs (2)(a)(i) through (iv) and any

    agreement, to which both Parties are party, that results from negotiations

    aimed at clarifying and improving disciplines under Article VI of GATT

    1994 and the Anti-Dumping Agreement, such agreement shall prevail to the

    extent of the inconsistency:

    (i) Article 2.14 (Notification of Petition for Investigation and Exchange

    of Information);

    (ii) Article 2.17 (Lesser Duty Rule);

    (iii) Article 2.18 (Prohibition of Zeroing); and

    (iv) Article 2.19 (Exemption from Investigation after Termination on

    Review);

    (b) A Party may withdraw its commitments under articles listed in

    subparagraph (a), provided that no agreement is reached in the WTO under

    Article VI of GATT 1994 and the Anti-Dumping Agreement on them within

    a reasonable period of time, but not less than two years from the date of

    entry into force of this Agreement;

    (c) Notwithstanding subparagraph (b), neither Party may withdraw its

    commitments under articles listed in subparagraph (a) with respect to anti-

    dumping cases where the imports from the other Party are the only subject

    of anti-dumping investigation;

    (d) A Party that intends to withdraw its commitments in accordance with

    subparagraph (b) shall notify the other Party of its intention at least three

    months before its withdrawal; and

    (e) After the date of entry into force of this Agreement, any articles relating to

  • anti-dumping disciplines may be added to the list of articles in subparagraph

    (a), if both Parties so agree.

    ARTICLE 2.14: NOTIFICATION OF PETITION FOR INVESTIGATION AND EXCHANGE OF

    INFORMATION

    The investigating authority of a Party shall, upon accepting a properly documented

    application for the initiation of an anti-dumping investigation in respect of goods from the

    other Party, and before proceeding to initiate such an anti-dumping investigation, notify the

    other Party at least ten working days in advance of the date of initiation of the investigation.

    ARTICLE 2.15: USE OF INFORMATION

    1. Where originating goods are subject to an anti-dumping investigation, the export

    price of such goods before adjustment for fair comparison in accordance with Article 2.4 of

    the Anti-Dumping Agreement shall, subject to paragraph 2, be based on the value which

    appears in relevant documents.

    2. In cases where the investigating authority of a Party determines that the value

    referred to in paragraph 1 is unreliable because of association or a compensatory

    arrangement between the exporter and the importer or a third party, the export price may be

    constructed in accordance with Article 2.3 of the Anti-Dumping Agreement.

    ARTICLE 2.16: RECOMMENDATIONS OF THE WTO COMMITTEE ON ANTI-DUMPING

    PRACTICES

    Each Party may, in all investigations conducted against goods from the other Party, take

    into account the recommendations of the WTO Committee on Anti-Dumping Practices.

    ARTICLE 2.17: LESSER DUTY RULE

    If a Party takes a decision to impose an anti-dumping duty pursuant to Article 9.1 of the

    Anti-Dumping Agreement, it shall apply a duty less than the margin of dumping where

    such lesser duty would be adequate to remove the injury to the domestic industry.

    ARTICLE 2.18: PROHIBITION OF ZEROING

    When anti-dumping margins are established, assessed or reviewed under Articles 2, 9.3,

    9.5, and 11 of the Anti-Dumping Agreement regardless of the comparison bases under

    Article 2.4.2 of the Anti-Dumping Agreement, all individual margins, whether positive or

    negative, should be counted toward the average.

    ARTICLE 2.19: EXEMPTION FROM INVESTIGATION AFTER TERMINATION

    1. In case where the investigating authority of the importing Party determines that the

    anti-dumping measures against imports from the other Party be terminated as a result of the

    review under Articles 11.2 and 11.3 of the Anti-Dumping Agreement, no investigation shall

    be initiated on the same goods during one year after the termination of the anti-dumping

    duties.

    2. Notwithstanding the paragraph 1, the investigating authority of the importing Party

    may initiate an investigation in an exceptional case, provided that the authority is satisfied,

    on the basis of evidence available with it, that dumping or injury has recurred as a result of

    withdrawal of the duties and that initiation of such an investigation is necessary to prevent

    material injury or threat thereof to the domestic industry as a consequence of such dumped

    imports from the exporting Party.

  • ARTICLE 2.20: SUBSIDIES

    The Parties reaffirm their commitments to abide by Articles VI and XVI of GATT 1994

    and the Agreement on Subsidies and Countervailing Measures contained in Annex 1A to

    the WTO Agreement.

    Section B-2: Safeguard Measures

    ARTICLE 2.21: DEFINITIONS

    For the purposes of Section B-2:

    domestic industry means the producers as a whole of the like or directly competitive goods operating in the territory of a Party, or those whose collective output of the like or

    directly competitive goods constitutes a major proportion of the total domestic production

    of those goods;

    serious injury means a significant overall impairment in the position of a domestic industry;

    threat of serious injury means serious injury that, on the basis of facts and not merely on allegation, conjecture or remote possibility, is clearly imminent; and

    transition period means a period for a good from the date of entry into force of this Agreement until ten years from the date of completion of tariff elimination or completion

    of tariff reduction, as the case may be for each good.

    ARTICLE 2.22: BILATERAL SAFEGUARD MEASURES

    During the transition period only, if as a result of the reduction or elimination of a customs

    duty3 under this Agreement, an originating good of the other Party is being imported into

    the territory of a Party in such increased quantities, in absolute terms or relative to

    domestic production, and under such conditions that the imports of such good from the

    other Party alone4 constitute a substantial cause of serious injury or threat thereof to

    domestic industry producing a like or directly competitive good, the Party may:

    (a) suspend further reduction of any rate of customs duty on the good provided

    for under this Agreement; or

    (b) increase the rate of customs duty on the good to a level not to exceed the

    lesser of:

    3 A determination that an originating good is being imported as a result of the reduction or elimination of a customs duty provided for under this Agreement shall be made only if such reduction or elimination is a cause which contributes significantly to the increase in imports, but need not be equal to or greater than any other cause. The passage of a period of time between the commencement or termination of such reduction or elimination and the increase in imports shall not by itself preclude the determination referred to in this footnote. If the increase in imports is demonstrably unrelated to such reduction or elimination, the determination referred to in this footnote shall not be made. 4 For the purposes of certainty, the Parties understand that a Party is not prevented from initiating a bilateral safeguard investigation in the event of a surge of imports from the territory of non-Parties. For further certainty, the Parties understand that bilateral safeguard measures can only be imposed on the good of the other Party when the increase in the import of such goods from that other Party alone constitute a substantial cause of serious injury or threat of serious injury, to domestic industry producing a like or directly competitive good.

  • (i) the MFN applied rate of customs duty on the good in effect at the

    time the measure is taken; and

    (ii) the MFN applied rate of customs duty on the good in effect on the

    day immediately preceding the date of entry into force of this

    Agreement. ARTICLE 2.23: CONDITIONS AND LIMITATIONS ON IMPOSITION OF A BILATERAL SAFEGUARD

    MEASURE

    The following conditions and limitations shall apply to an investigation or a measure described in Article 2.22:

    (a) a Party shall immediately deliver written notice to the other Party upon:

    (i) initiating an investigatory process relating to serious injury or threat thereof and the reasons for it;

    (ii) making a finding of serious injury or threat thereof caused by

    increased imports; and

    (iii) taking a decision to apply a safeguard measure;

    (b) in making the notification referred to in subparagraph (a), the Party proposing to apply a safeguard measure shall provide the other Party with all pertinent information, which shall include evidence of serious injury or threat thereof caused by the increased imports, precise description of the good involved and the proposed measure, proposed date of introduction and expected duration;

    (c) a Party proposing to apply a safeguard measure shall provide adequate

    opportunity for prior consultations with the other Party as far in advance of taking any such measure as practicable, with a view to reviewing the information arising from the investigation, exchanging views on the measure and reaching an agreement on the compensation set out in Article 2.25. The Parties shall in such consultations, review, inter alia, the information provided under subparagraph (b), to determine:

    (i) compliance with Section B-2;

    (ii) whether any proposed measure should be taken; and

    (iii) the appropriateness of the proposed measure, including

    consideration of alternative measures;

    (d) a Party shall apply a measure only following an investigation by its competent authorities in accordance with Articles 3 and 4.2(c) of the Safeguards Agreement, and to this end, Articles 3 and 4.2(c) of the Safeguards Agreement are incorporated into and made a part of this Agreement, mutatis mutandis;

    (e) in undertaking the investigation described in subparagraph (d), a Party shall

    comply with the requirements of Articles 4.2(a) and (b) of the Safeguards Agreement, and to this end, Articles 4.2(a) and (b) are incorporated into and made a part of this Agreement, mutatis mutandis;

    (f) the investigation shall in all cases be completed within one year following

    its date of initiation;

  • (g) no measure shall be maintained:

    (i) except to the extent and for such time as may be necessary to remedy serious injury and to facilitate adjustment; or

    (ii) for a period exceeding two years, except that in exceptional

    circumstances, the period may be extended by up to additional two years, to a total of four years from the date of first imposition of the measure if the investigating authorities determine in conformity with procedures set out in subparagraphs (a) through (f), that the safeguard measure continues to be necessary to prevent or remedy serious injury and to facilitate adjustment and that there is evidence that the industry is adjusting;

    (h) no bilateral safeguard measure shall be taken against a particular good while

    a global safeguard measure in respect of that good is in place; in the event that a global safeguard measure is taken in respect of a particular good, any existing bilateral safeguard measure which is taken against that good shall be terminated;

    (i) upon the termination of the safeguard measure, the rate of customs duty

    shall be the rate which would have been in effect but for the measure; and

    (j) no measures shall be applied again to the import of a good which has previously been subject to such a measure for a period of time equal to that during which such measure had been previously applied, provided that the period of non-application is at least two years.

    ARTICLE 2.24: PROVISIONAL MEASURES

    In critical circumstances, where delay would cause damage which would be difficult to

    repair, a Party may take a measure described in Article 2.22 on a provisional basis pursuant

    to a preliminary determination that there is clear evidence that imports from the other Party

    have increased as the result of the reduction or elimination of a customs duty under this

    Agreement, and such imports constitute a substantial cause of serious injury, or threat

    thereof, to the domestic industry. The duration of such provisional measure shall not

    exceed 200 days, during which time the requirements of Articles 2.23(d) and (e) shall be

    met. Any tariff increases shall be promptly refunded if the investigation provided for in

    Article 2.23(d) does not result in a finding that the requirements of Article 2.22 are met.

    The duration of any provisional measure shall be counted as part of the period described in

    Article 2.23(g)(ii).

    ARTICLE 2.25: COMPENSATION

  • 1. The Party proposing to apply a measure described in Article 2.22 shall provide to

    the other Party mutually agreed adequate means of trade liberalising compensation in the

    form of concessions having substantially equivalent trade effects or equivalent to the value

    of the additional duties expected to result from the measure. If the Parties are unable to

    agree on compensation within 30 days in the consultations under Article 2.23(c), the Party

    against whose originating goods the measure is applied may take action having trade

    effects substantially equivalent to the measure applied under this Article. This action

    shall be applied only for the minimum period necessary to achieve the substantially

    equivalent effects.

    2. The right to take action referred to in the second sentence of paragraph 1 shall not

    be exercised for:

    (a) the first two years that the measure is in effect; and

    (b) the first three years that the measure is in effect where it has been extended

    beyond two years in accordance with Article 2.23(g)(ii);

    provided that the measure described in Article 2.22 has been taken as a result of an

    absolute increase in imports and that such a measure conforms to the provisions of this

    Section.

    ARTICLE 2.26: ADMINISTRATION OF EMERGENCY ACTION PROCEEDINGS

    1. Each Party shall ensure the consistent, impartial and reasonable administration of

    its laws, regulations, decisions and rulings governing all safeguard investigation

    proceedings.

    2. Each Party shall entrust determinations of serious injury or threat thereof in

    safeguard investigation proceedings to a competent investigating authority, subject to

    review by judicial or administrative tribunals, to the extent provided for in its laws.

    Negative injury determinations shall not be subject to modification, except by such review.

    3. Each Party shall adopt or maintain equitable, timely, transparent and effective

    procedures for safeguard investigation proceedings.

    ARTICLE 2.27: GLOBAL SAFEGUARD MEASURES

    Each Party retains its rights and obligations under Article XIX of GATT 1994 and the

    Safeguards Agreement. This Agreement does not confer any additional rights or impose

    any additional obligations on the Parties with regard to measures taken pursuant to Article

    XIX of GATT 1994 and the Safeguards Agreement, except that a Party taking a safeguard

    measure under Article XIX of GATT 1994 and the Safeguards Agreement may, to the

    extent consistent with the obligations under the WTO Agreement, exclude imports of an

    originating good of the other Party if such imports are not a substantial cause of serious

    injury or threat thereof.

    Section C: Technical Regulations and SPS Measures

    ARTICLE 2.28: TECHNICAL REGULATIONS AND SPS MEASURES

    1. Each Party reaffirms its rights and obligations under the TBT Agreement and the

    SPS Agreement.

    2. For exchange of information, bilateral consultation, and mutual cooperation to

  • facilitate bilateral trade, while respecting each other’s legitimate rights to adopt measures

    to protect human, animal and plant life or health, both Parties shall:

    (a) in respect of TBT matters:

    (i) exchange information on technical regulations, standards and

    conformity assessment procedures in the Parties;

    (ii) address any TBT issues to identify a practical solution with a view

    to facilitating bilateral trade;

    (iii) explore developing possible mutual recognition agreements or

    arrangements on technical regulations, standards and conformity

    assessment procedures between the Parties for mutual benefit and

    facilitating access to each other’s market;

    (iv) undertake consultation no later than one year from the date of entry

    into force of this Agreement with a view to arriving at mutual

    recognition agreements or arrangements for conformity assessment

    of the sectors listed in Annex 2-B within three years after the start of

    the consultation. The aforementioned period of consultation may

    be extended, as necessary. Any legitimate delay or failure to reach

    and conclude agreements or arrangements, including on the basis of

    science and risk-based assessment, shall not be regarded as a breach

    of a Party’s obligations under this subparagraph. The Parties may

    undertake a joint study through their technical bodies, as necessary,

    before starting aforementioned consultation. In this case, the time-

    frame of the consultation may be modified accordingly. The

    Parties may, after mutual consultation, agree to include more sectors

    in Annex 2-B;

    (v) strengthen cooperation between the Parties at relevant international

    and regional fora on standards and conformity assessment and

    promote the use of international standards and conformity

    assessment guidelines, as appropriate, as a basis for the development

    of national technical regulations; and

    (vi) work towards framing guidelines for the recognition of suppliers’

    declaration on conformity assessment and standards in a manner

    consistent with international norms;

    (b) in respect of SPS matters:

    (i) exchange information on such matters as occurrences of specific

    SPS incidents in the Parties and change or introduction of their SPS-

    related regulations or standards, which may, directly or indirectly,

    affect trade in goods between the Parties;

    (ii) identify and consult, based on the SPS Agreement and relevant

    international standards, guidelines and recommendations, on specific

    issues that may arise from the application of SPS measures,

    including acceptance of equivalence of the other Party’s SPS

    measures and recognition of pest or disease free areas and areas of

    low-pest or disease prevalence as per the relevant provisions of the

    SPS Agreement. These shall be done in terms of the exporting

    Party objectively demonstrating to the importing Party that its

  • measures achieve the importing Party’s appropriate level of sanitary

    or phytosanitary protection and that the concerned areas are, and are

    likely to remain, pest- or disease-free areas or areas of low pest or

    disease prevalence, respectively. Reasonable access shall be given,

    upon request, to the importing Party for inspection, testing and other

    relevant procedures;

    (iii) explore areas and forms of technical cooperation including

    personnel training and joint research in respect of mutually agreed

    SPS issues; and

    (iv) identify other functions as mutually agreed upon by the Parties.

    3. The Parties shall establish a Joint Working Group to address specific TBT or SPS

    issues, including works enumerated in paragraph 2. The Joint Working Group shall

    endeavour to resolve the issues raised before it within a reasonable period of time based on

    science and risk-based assessment.

    4. Notwithstanding Article 14.3.1 (Choice of Forum), any dispute regarding TBT or

    SPS matters arising under this Article shall not be brought to dispute settlement under this

    Agreement unless the Parties otherwise agree.

  • ANNEX 2-A

    TARIFF REDUCTION OR ELIMINATION

    1. Except as otherwise provided in a Party’s Schedule to this Annex, the following staging categories apply to the reduction or elimination of customs duties by each Party pursuant to Article 2.4.1:

    (a) duties on originating goods provided for in the items in staging category E-0 in a Party’s Schedule shall be eliminated entirely and such goods shall be duty-free on the date this Agreement enters into force;

    (b) duties on originating goods provided for in the items in staging category E-5

    in a Party’s Schedule shall be removed in five equal annual stages beginning on the date this Agreement enters into force, and such goods shall be duty-free, effective January 1 of year four;

    (c) duties on originating goods provided for in the items in staging category E-8

    in a Party’s Schedule shall be removed in eight equal annual stages beginning on the date this Agreement enters into force, and such goods shall be duty-free, effective January 1 of year seven;

    (d) duties on originating goods provided for in the items in staging category

    RED in a Party’s Schedule shall be reduced to one to five percent from the base rate in eight equal annual stages beginning on the date this Agreement enters into force, and such goods shall remain at one to five percent, effective January 1 of year seven;

    (e) duties on originating goods provided for in the items in staging category

    SEN in a Party’s Schedule shall be reduced:

    - for Korea, by fifty percent of the base rate in eight equal annual stages beginning on the date this Agreement enters into force, and such goods shall remain at fifty percent of the base rate, effective January 1 of year seven;

    - for India, by fifty percent of the base rate in ten equal annual stages

    beginning on the date this Agreement enters into force, and such goods shall remain at fifty percent of the base rate, effective January 1 of year nine; and

    (f) duties on originating goods provided for in the items in staging category

    EXC in a Party’s Schedule are exempt from the obligation of tariff reduction or elimination.

    2. Tariff reduction or elimination pursuant to paragraph 1 shall be carried out in accordance with the following timetable: Percentages of annual tariff reduction for Korea

  • Category Entry into force Jan.1

    Year 1 Jan.1

    Year 2 Jan.1

    Year 3 Jan.1

    Year 4 Jan.1

    Year 5 Jan.1

    Year 6 Jan.1

    Year 7

    E-0 100%

    E-5 20% 40% 60% 80% 100%

    E-8 12.5% 25% 37.5% 50% 62.5% 75% 87.5% 100%

    RED5

    12.5% of [Base Rate

    (in %s) minus 1~5%]

    25% of [Base

    Rate (in %s) minus 1~5%]

    37.5% of [Base Rate

    (in %s) minus 1~5%]

    50% of [Base

    Rate (in %s) minus 1~5%]

    62.5% of [Base Rate

    (in %s) minus 1~5%]

    75% of [Base

    Rate (in %s) minus 1~5%]

    87.5% of [Base Rate

    (in %s) minus 1~5%]

    100% of [Base

    Rate (in %s) minus 1~5%]

    SEN 6.3% 12.5% 18.8% 25% 31.3% 37.5% 43.8% 50%

    Percentages of annual tariff reduction for India

    Category Entry into force Jan.1

    Year 1 Jan. 1 Year 2

    Jan.1 Year 3

    Jan.1 Year 4

    Jan.1 Year 5

    Jan.1 Year 6

    Jan.1 Year 7

    Jan.1 Year 8

    Jan.1 Year 9

    E-0 100% `

    E-5 20% 40% 60% 80% 100%

    E-8 12.5% 25% 37.5% 50% 62.5% 75% 87.5% 100%

    RED

    12.5% of [Base Rate

    (in %s) minus 1~5%]

    5

    25% of [Base

    Rate (in %s) minus 1~5%]

    37.5% of [Base Rate

    (in %s) minus 1~5%]

    50% of [Base

    Rate (in %s) minus 1~5%]

    62.5% of [Base Rate

    (in %s) minus 1~5%]

    75% of [Base

    Rate (in %s) minus 1~5%]

    87.5% of [Base Rate

    (in %s) minus 1~5%]

    100% of [Base

    Rate (in %s) minus 1~5%]

    SEN 5% 10% 15% 20% 25% 30% 35% 40% 45% 50%

    3. The base rate of customs duty for determining the interim rate of customs duty for an item shall be the MFN customs duty rate applied on 1 April 2006. 4. For the purposes of this Annex and a Party’s Schedule, year one means the subsequent year after this Agreement enters into force as provided in Article 15.7 (Entry into Force). 5. For the purposes of this Annex and a Party’s Schedule, beginning in year one, each annual stage of tariff reduction shall take effect on January 1 of the relevant year.

    5 For greater certainty, 1~5% referred to in category RED shall be decided at the discretion of each Party by the date this Agreement enters into force.

  • HS code

    (2002)Description Base Rate

    Staging

    Category

    010110 Pure-bred breeding animals

    0101101000 Horses 8 E-8

    0101109000 Other 8 E-8

    010190 Other

    0101901010 Horses for racing 8 E-8

    0101901090 Other 8 E-8

    0101909000 Other 8 E-8

    010210 1. Pure-bred breeding animals

    0102101000 Milch cows 89.1 E-8

    0102102000 Beef cattle 89.1 E-8

    0102109000 Other 89.1 E-8

    010290 2. Other

    0102901000 Milch cows 40 EXC

    0102902000 Beef cattle 40 EXC

    0102909000 Other 0 E-0

    010310 1. Pure-bred breeding animals

    0103100000 1. Pure-bred breeding animals 18 E-8

    010391 Weighing less than 50kg

    0103910000 Weighing less than 50kg 18 EXC

    010392 Weighing 50kg or more

    0103920000 Weighing 50kg or more 18 EXC

    010410 Sheep

    0104100000 Sheep 8 E-8

    010420 Goats

    0104201000 Milch goats 8 E-8

    0104209000 Other 8 E-8

    010511 A. Fowls of the species Gallus domesticus

    0105111000 Pure-bred breeding animals 9 E-8

    0105119000 Other 9 EXC

    010512 B. Turkeys

    0105120000 B. Turkeys 9 E-8

    010519 C. Other

    0105191000 Ducks 18 EXC

    0105199000 Other 9 SEN

    010592A. Fowls of the species Gallus domesticus,weighing not

    more than 2,000g

    0105921000 (1) Pure-bred breeding animals 9 E-8

    0105929000 (2)Other 9 EXC

    010593B. Fowls of the species Gallus domesticus, weighing more

    than 2,000g

    0105931000 (1) Pure-bred breeding animals 9 E-8

    0105939000 (2) Other 9 SEN

    010599 C. Other

    0105991000 Ducks 18 EXC

    0105992000 Turkeys 9 E-8

    0105999000 Other 9 E-8

    010611 Primates

    0106110000 Primates 8 E-8

    010612

    Whales, dolphins and porpoises(mammals of the order

    Cetacea); manatees and dugongs(mammals of the order

    Sirenia)

    0106120000

    Whales, dolphins and porpoises(mammals of the order

    Cetacea); manatees and dugongs(mammals of the order

    Sirenia)

    8 E-8

    010619 Other

    0106191000 Dogs 8 SEN

    0106192000 Rabbits and hares 8 E-8

    0106193000 Deer 8 E-8

    0106194000 Bears 8 E-8

    0106199000 Other 8 E-8

    ANNEX 2-A

    KOREA'S SCHEDULE OF TARIFF CONCESSIONS

  • HS code

    (2002)Description Base Rate

    Staging

    Category

    010620 Reptiles(including snakes and turtles)

    0106201000 Snakes 8 E-8

    0106202000 Fresh-water tortoises 8 E-8

    0106203000 Turtles 8 E-8

    0106209000 Other 8 E-8

    010631 Birds of prey

    0106310000 Birds of prey 8 E-8

    010632Psittaciformes (including parrots, parakeets, macaws and

    cockatoos)

    0106320000Psittaciformes (including parrots, parakeets, macaws and

    cockatoos)8 E-8

    010639 Other

    0106390000 Other 8 E-8

    010690 Other

    0106901000 Amphibia 8 E-8

    0106902010 Honey bees 8 E-8

    0106902090 Other 8 E-8

    0106903010 Lug worms 8 E-0

    0106903020 Yarn earth worms 8 E-0

    0106903090 Other 8 E-8

    0106909000 Other 8 E-8

    020110 Carcasses and half-carcasses

    0201100000 Carcasses and half-carcasses 40 EXC

    020120 Other cuts with bone in

    0201200000 Other cuts with bone in 40 EXC

    020130 Boneless

    0201300000 Boneless 40 EXC

    020210 Carcasses and half-carcasses

    0202100000 Carcasses and half-carcasses 40 EXC

    020220 Other cuts with bone in

    0202200000 Other cuts with bone in 40 EXC

    020230 Boneless

    0202300000 Boneless 40 EXC

    020311 Carcasses and half-carcasses

    0203110000 Carcasses and half-carcasses 22.5 EXC

    020312 Hams,shoulders and cuts thereof,with bone in

    0203120000 Hams,shoulders and cuts thereof,with bone in 22.5 EXC

    020319 Other

    0203191000 Belly 22.5 EXC

    0203199000 Other 22.5 EXC

    020321 Carcasses and half-carcasses

    0203210000 Carcasses and half-carcasses 25 EXC

    020322 Hams,shoulders and cuts thereof,with bone in

    0203220000 Hams,shoulders and cuts thereof,with bone in 25 EXC

    020329 Other

    0203291000 Belly 25 EXC

    0203299000 Other 25 EXC

    020410 Carcasses and half-carcasses of lamb,fresh or chilled

    0204100000 Carcasses and half-carcasses of lamb,fresh or chilled 22.5 SEN

    020421 Carcasses and half-carcasses

    0204210000 Carcasses and half-carcasses 22.5 SEN

    020422 Other cuts with bone in

    0204220000 Other cuts with bone in 22.5 SEN

    020423 Boneless

    0204230000 Boneless 22.5 SEN

    020430 Carcasses and half-carcasses of lamb,frozen

    0204300000 Carcasses and half-carcasses of lamb,frozen 22.5 EXC

    020441 Carcasses and half-carcesses

    0204410000 Carcasses and half-carcesses 22.5 EXC

    020442 Other cuts with bone in

    0204420000 Other cuts with bone in 22.5 EXC

    020443 Boneless

    0204430000 Boneless 22.5 EXC

  • HS code

    (2002)Description Base Rate

    Staging

    Category

    020450 Meat of goats

    0204501000 Fresh or chilled 22.5 EXC

    0204502000 Frozen 22.5 EXC

    020500Meat of horses,asses,mules or hinnies,fresh,chilled or

    frozen.

    0205001000 Fresh or chilled 27 SEN

    0205002000 Frozen 27 SEN

    020610 Of bovine animals,fresh or chilled

    0206100000 Of bovine animals,fresh or chilled 18 EXC

    020621 Tongues

    0206210000 Tongues 18 EXC

    020622 Livers

    0206220000 Livers 18 EXC

    020629 Other

    0206291000 Tails 18 EXC

    0206292000 Feet 18 EXC

    0206299000 Other 18 EXC

    020630 Of swine,fresh or chilled

    0206300000 Of swine,fresh or chilled 18 EXC

    020641 Livers

    0206410000 Livers 18 EXC

    020649 Other

    0206491000 Feet 18 EXC

    0206499000 Other 18 EXC

    020680 Other,fresh or chilled

    0206800000 Other,fresh or chilled 18 EXC

    020690 Other,frozen

    0206900000 Other,frozen 18 EXC

    020711 Not cut in pieces,fresh or chilled

    0207111000 Weighing not more than 550g 18 EXC

    0207119000 Other 18 EXC

    020712 Not cut in pieces, frozen

    0207121000 Weighing not more than 550g 20 EXC

    0207129000 Other 20 EXC

    020713 Cuts and offal,fresh or chilled

    0207131010 Leg 18 EXC

    0207131020 Breast 18 EXC

    0207131030 Wing 18 EXC

    0207131090 Other 18 EXC

    0207132010 Liver 22.5 EXC

    0207132090 Other 27 EXC

    020714 Cuts and offal,frozen

    0207141010 Leg 20 EXC

    0207141020 Breast 20 EXC

    0207141030 Wing 20 EXC

    0207141090 Other 20 EXC

    0207142010 Liver 22.5 EXC

    0207142090 Other 27 EXC

    020724 Not cut in pieces,fresh or chilled

    0207240000 Not cut in pieces,fresh or chilled 18 E-8

    020725 Not cut in pieces,frozen

    0207250000 Not cut in pieces,frozen 18 SEN

    020726 Cuts and offal,fresh or chilled

    0207261000 Cuts 18 E-8

    0207262010 Liver 22.5 E-8

    0207262090 Other 27 E-8

    020727 Cuts and offal,frozen

    0207271000 Cuts 18 SEN

    0207272010 Liver 22.5 E-8

    0207272090 Other 27 SEN

    020732 Not cut in pieces,fresh or chilled

    0207320000 Not cut in pieces,fresh or chilled 18 EXC

    020733 Not cut in pieces,frozen

  • HS code

    (2002)Description Base Rate

    Staging

    Category

    0207330000 Not cut in pieces,frozen 18 EXC

    020734 Fatty livers,fresh or chilled

    0207340000 Fatty livers,fresh or chilled 22.5 EXC

    020735 Other,fresh or chilled

    0207351000 Cuts 18 EXC

    0207352010 Liver 22.5 EXC

    0207352090 Other 27 EXC

    020736 Other,frozen

    0207361000 Cuts 18 EXC

    0207362010 Liver 22.5 EXC

    0207362090 Other 27 EXC

    020810 Of rabbits or hares

    0208100000 Of rabbits or hares 22.5 E-8

    020820 Frog's legs

    0208200000 Frog's legs 18 E-8

    020830 Of primates

    0208300000 Of primates 18 E-8

    020840

    Of whales, dolphins and porpoises (mammals of the order

    Cetacea); of manatees and dugongs (mammals of the order

    Sirenia)

    0208400000

    Of whales, dolphins and porpoises (mammals of the order

    Cetacea); of manatees and dugongs (mammals of the order

    Sirenia)

    30 E-5

    020850 Of reptiles (including snakes and turtles)

    0208500000 Of reptiles (including snakes and turtles) 18 E-8

    020890 Other

    0208901000 Of deer 27 E-8

    0208909010 Of marine animals 30 E-5

    0208909090 Other 18 E-8

    020900

    Pig fat, free of lean meat, and poultry fat,not rendered or

    otherwise extracted,fresh,chilled,frozen,salted,in brine,dried

    or smoked.

    0209001000 Pig fat 3 E-8

    0209002000 Poultry fat 3 E-8

    021011 Hams,shoulders and cuts thereof,with bone in

    0210110000 Hams,shoulders and cuts thereof,with bone in 25 EXC

    021012 Bellies(streaky) and cuts thereof

    0210120000 Bellies(streaky) and cuts thereof 30 EXC

    021019 Other

    0210190000 Other 25 EXC

    021020 Meat of bovine animals

    0210201000 Dried or smoked 27 EXC

    0210209000 Other 27 EXC

    021091 Of primates

    0210910000 Of primates 22.5 E-8

    021092

    Of whales, dolphins and porpoises (mammals of the order

    Cetacea); of manatees and dugongs (mammals of the order

    Sirenia)

    0210920000

    Of whales, dolphins and porpoises (mammals of the order

    Cetacea); of manatees and dugongs (mammals of the order

    Sirenia)

    22.5 E-8

    021093 Of reptiles (including snakes and turtles)

    0210930000 Of reptiles (including snakes and turtles) 22.5 E-8

    021099 Other

    0210991010 Of bovine 22.5 EXC

    0210991020 Of swine 22.5 EXC

    0210991030 Of poultry 22.5 EXC

    0210991090 Other 22.5 EXC

    0210999010 Meat of sheep or goats 22.5 E-8

    0210999020 Meat of poultry 22.5 SEN

    0210999090 Other 22.5 E-8

    030110 Ornamental fish

    0301101000 Gold carp 10 E-8

    0301102000 Tropical fish 10 SEN

  • HS code

    (2002)Description Base Rate

    Staging

    Category

    0301109000 Other 10 SEN

    030191

    Trout(Salmo trutta, Oncorhynchus mykiss, Oncorhynchus

    clarki, Oncorhynchus aguabonita, Oncorhynchus gilae,

    Oncorhynchus apache and Oncorhynchus chrysogaster)

    0301911000Salmo trutta, Oncorhynchus mykiss,Oncorhynchus clarki,

    Oncorhynchus aguabonita,Oncorhynchus gilae10 E-5

    0301912000 Oncorhynchus apache and Oncorhynchus chrysogaster 10 E-5

    030192 Eels(Anguilla spp.)

    0301921000 Glass eel 10 E-8

    0301929000 Other 30% or ₩1,908/kg EXC

    030193 Carp

    0301930000 Carp 10 E-0

    030199 Other

    0301992000 Yellow tail 10 E-5

    0301994000 Sea-bream 45% or ₩3,292/kg EXC

    0301995000 Conger eel 10 E-8

    0301996000 Sharp toothed eel 10 E-8

    0301997000 Salad eel 10 E-8

    0301998000 Flat fish 10 EXC

    0301999010 True bass 10 EXC

    0301999020 Puffers 10 EXC

    0301999030 Tilapia 10 SEN

    0301999040 Rock fish(including pacific ocean perch) 10 EXC

    0301999050 Sea bass 40 EXC

    0301999060 Mullets 10 EXC

    0301999070 Loaches 10 SEN

    0301999080 Cat fishes 10 SEN

    0301999091 Rock Trout(Hexagrammos spp., Agrammus spp.) 10 EXC

    0301999092 Crusian carp 10 E-0

    0301999093 Salmon 10 E-5

    0301999094 Grass carp 10 E-0

    0301999095 Croakers 36 EXC

    0301999099 Other 10 EXC

    030211

    Trout(Salmo trutta, Oncorhynchus mykiss, Oncorhynchus

    clarki, Oncorhynchus aguabonita, Oncorhynchus gilae,

    Oncorhynchus apache and Oncorhynchus chrysogaster)

    0302111000Salmo trutta, Oncorhynchus mykiss, Oncorhynchus

    clarki,Oncorhynchus aquabonita, Oncorhynchus gilae20 E-8

    0302112000 Oncorhynchus apache and Oncorhynchus chrysogaster 20 E-8

    030212

    Pacific salmon(Oncorhynchus nerka, Oncorhynchus

    gorbuscha, Oncorhynchus keta, Oncorhynchus

    tschawytscha, Oncorhynchus kisutch, Oncorhynchus

    masou and Oncorhynchus rhodurus), Atlantic

    salmon(Salmo salar)and Danube salmon(Hucho hucho)

    0302120000

    Pacific salmon(Oncorhynchus nerka, Oncorhynchus gorbuscha,

    Oncorhynchus keta, Oncorhynchus tschawytscha,

    Oncorhynchus kisutch, Oncorhynchus masou and

    Oncorhynchus rhodurus), Atlantic salmon(Salmo salar)and

    Danube salmon(Hucho hucho)

    20 E-5

    030219 Other

    0302190000 Other 20 E-5

    030221Halibut(Reinhardtius hippoglossoides,Hippoglossus

    hippoglossus,Hippoglossus stenolepis)

    0302210000Halibut(Reinhardtius hippoglossoides,Hippoglossus

    hippoglossus,Hippoglossus stenolepis)20 EXC

    030222 Plaice(Pleuronectes platessa)

    0302220000 Plaice(Pleuronectes platessa) 20 E-8

    030223 Sole(Solea spp.)

    0302230000 Sole(Solea spp.) 20 E-8

    030229 Other

    0302290000 Other 20 SEN

    030231 Albacore or longfinned tunas (Thunnus alalunga)

    0302310000 Albacore or longfinned tunas (Thunnus alalunga) 20 E-8

    030232 Yellowfin tunas (Thunnus albacares)

    0302320000 Yellowfin tunas (Thunnus albacares) 20 SEN

    030233 Skipjack or stripe-bellied bonito

  • HS code

    (2002)Description Base Rate

    Staging

    Category

    0302330000 Skipjack or stripe-bellied bonito 20 E-8

    030234 Bigeye tunas (Thunnus obesus)

    0302340000 Bigeye tunas (Thunnus obesus) 20 E-8

    030235 Bluefin tunas (Thunnus thynnus)

    0302350000 Bluefin tunas (Thunnus thynnus) 20 E-8

    030236 Southern bluefin tunas (Thunnus maccoyii)

    0302360000 Southern bluefin tunas (Thunnus maccoyii) 20 E-8

    030239 Other

    0302390000 Other 20 SEN

    030240Herrings(Cluppea harengus,Clupea pallasii),excluding livers

    and roes

    0302400000Herrings(Cluppea harengus,Clupea pallasii),excluding livers and

    roes20 E-5

    030250Cod(Gadus morhua,Gadus ogac,Gadus

    macrocephalus),excluding livers and roes

    0302500000Cod(Gadus morhua,Gadus ogac,Gadus

    macrocephalus),excluding livers and roes20 SEN

    030261

    Sardines(sardina pilchardus,sardinops

    spp.),sardinella(sardinella spp.),brisling or sprats(sprattus

    sprattus)

    0302610000Sardines(sardina pilchardus,sardinops spp.),sardinella(sardinella

    spp.),brisling or sprats(sprattus sprattus)20 SEN

    030262 Haddock(Melanogrammus aeglefinus)

    0302620000 Haddock(Melanogrammus aeglefinus) 20 E-0

    030263 Coalfish(pollachius virens)

    0302630000 Coalfish(pollachius virens) 20 E-0

    030264Mackerel(Scomber scombrus,Scomber

    australasicus,Scomber japonicus)

    0302640000Mackerel(Scomber scombrus,Scomber australasicus,Scomber

    japonicus)20 EXC

    030265 Dogfish and other sharks

    0302650000 Dogfish and other sharks 20 E-5

    030266 Eels(Anguilla spp.)

    0302660000 Eels(Anguilla spp.) 20 E-8

    030269 Other

    0302691000 Alaska pollack 20 E-8

    0302692000 Yellow tail 20 E-8

    0302693000 Hair tail 20 EXC

    0302694000 Sea-bream 20 EXC

    0302695000 Conger eel 20 SEN

    0302696000 Sharp toothed eel 20 E-8

    0302697000 Horse mackerel 20 E-8

    0302698000 Saury (including horn fish) 20 E-8

    0302699010 Chub mackerel 20 E-8

    0302699020 Puffers 20 SEN

    0302699030 Pomfret 20 EXC

    0302699040 Angler(Monkfish) 20 EXC

    0302699090 Other 20 EXC

    030270 Livers and roes

    0302701000 Livers 20 E-5

    0302702000 Roes 20 E-5

    030311 Sockeye salmon (red salmon) (Oncorhynchus nerka)

    0303110000 Sockeye salmon (red salmon) (Oncorhynchus nerka) 10 E-5

    030319 Other

    0303190000 Other 10 E-5

    030321

    Trout(Salmo trutta,Oncorhynchus mykiss, Oncorhynchus

    clarki, Oncorhynchus aguabonita, Oncorhynchus gilae,

    Oncorhynchus apache and Oncorhynchus chrysogaster)

    0303210000

    Trout(Salmo trutta,Oncorhynchus mykiss, Oncorhynchus clarki,

    Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus

    apache and Oncorhynchus chrysogaster)

    10 E-8

    030322Atlantic salmon(Salmo salar) and Danube salmon(Hucho

    hucho)

    0303220000 Atlantic salmon(Salmo salar) and Danube salmon(Hucho hucho) 10 E-5

  • HS code

    (2002)Description Base Rate

    Staging

    Category

    030329 Other

    0303290000 Other 10 E-8

    030331Halibut(Reinhardtius hippoglos-soides,Hippoglossus

    hippoglossus,Hippoglossus stenolepis)

    0303310000Halibut(Reinhardtius hippoglos-soides,Hippoglossus

    hippoglossus,Hippoglossus stenolepis)10 EXC

    030332 Plaice(Pleuronectes platessa)

    0303320000 Plaice(Pleuronectes platessa) 10 EXC

    030333 Sole(Solea spp.)

    0303330000 Sole(Solea spp.) 10 E-8

    030339 Other

    0303390000 Other 10 EXC

    030341 Albacore or longfinned tunas (Thunnus alalunga)

    0303410000 Albacore or longfinned tunas (Thunnus alalunga) 10 E-8

    030342 Yellowfin tunas(Thunnus albacares)

    0303420000 Yellowfin tunas(Thunnus albacares) 10 EXC

    030343 Skipjack or stripe-bellied bonito

    0303430000 Skipjack or stripe-bellied bonito 10 E-8

    030344 Bigeye tunas (Thunnus obesus)

    0303440000 Bigeye tunas (Thunnus obesus) 10 EXC

    030345 Bluefin tunas (Thunnus thynnus)

    0303450000 Bluefin tunas (Thunnus thynnus) 10 E-8

    030346 Southern bluefin tunas (Thunnus maccoyii)

    0303460000 Southern bluefin tunas (Thunnus maccoyii) 10 E-8

    030349 Other

    0303490000 Other 10 EXC

    030350Herrings (Clupea harengus,Clupea pallasii),excluding livers

    and roes

    0303500000Herrings (Clupea harengus,Clupea pallasii),excluding livers and

    roes10 EXC

    030360Cod(Gadus morhua,Gadus ogac,Gadus

    macrocephalus),excluding livers and roes

    0303600000Cod(Gadus morhua,Gadus ogac,Gadus

    macrocephalus),excluding livers and roes10 EXC

    030371

    Sardines(Sardina pilchardus,Sardinops

    spp.),sardinella(Sardinella spp.),brisling or sprats(Sprattus

    sprattus)

    0303710000

    Sardines(Sardina pilchardus,Sardinops

    spp.),sardinella(Sardinella spp.),brisling or sprats(Sprattus

    sprattus)

    10 EXC

    030372 Haddock(Melanogrammus aeglefinus)

    0303720000 Haddock(Melanogrammus aeglefinus) 10 E-5

    030373 Coalfish(Pollachius virens)

    0303730000 Coalfish(Pollachius virens) 10 E-5

    030374Mackerel(Scomber scombrus,Scomber

    australasicus,Scomber japonicus)

    0303740000Mackerel(Scomber scombrus,Scomber australasicus,Scomber

    japonicus)10 EXC

    030375 Dogfish and other sharks

    0303750000 Dogfish and other sharks 10 E-5

    030376 Eels(Anguilla spp.)

    0303760000 Eels(Anguilla spp.) 10 E-8

    030377 Sea bass(Dicentrarchus labrax,Dicentrarchus punctatus)

    0303770000 Sea bass(Dicentrarchus labrax,Dicentrarchus punctatus) 10 E-8

    030378 Hake(Merluccius spp.,Urophycis spp.)

    0303780000 Hake(Merluccius spp.,Urophycis spp.) 10 E-8

    030379 Other

    0303791000 Alaska pollack 30 E-8

    0303792000 Sable fish 10 E-5

    0303793000 Hair tail 10 EXC

    0303794010 Red horsehead fish(Branchiostegus Japonicus) 10 EXC

    0303794090 Other 10 EXC

    0303795000 Conger eel 10 EXC

    0303796000 Yellow corvina 10 EXC

    0303797000 Horse mackerel 10 EXC

  • HS code

    (2002)Description Base Rate

    Staging

    Category

    0303798000 Saury(including horn fish) 36 EXC

    0303799010 Chub mackerel 10 EXC

    0303799020 Puffers 10 EXC

    0303799030 White sea smelt 10 E-0

    0303799040 Thorny head 10 E-0

    0303799050 John dory 10 E-0

    0303799060 Atka mackerel 10 E-5

    0303799070 Rock fish (including pacific ocean perch) 10 EXC

    0303799080 Whip tail or hoki 10 E-8

    0303799091 Angler(Monkfish) 10 EXC

    0303799092 Hagfish(Pacific,Atlantic) 10 SEN

    0303799093 Skate 27 EXC

    0303799094 Milk fish 10 E-5

    0303799095 Croakers 63 EXC

    0303799096 Ray 10 E-8

    0303799097 Sand lance 10 E-8

    0303799098 Tooth fishes 10 E-8

    0303799099 Other 10 EXC

    030380 Livers and roes

    0303801000 Livers 10 E-5

    0303802010 Of alaska pollack 10 E-5

    0303802090 Other 10 E-5

    030410 1. Fresh or chilled

    0304101010 Of conger-eel 20 E-8

    0304101020 Of plaice 20 E-8

    0304101030 Of bluefin tunas 20 E-8

    0304101090 Other 20 E-8

    0304102000 Fish surimi 20 E-8

    0304109000 Other 20 E-8

    030420 2. Frozen fillets

    0304201000 Of alaska pollack 10 E-8

    0304202000 Of conger-eel 10 EXC

    0304203000 Of cod 10 E-8

    0304204000 Of plaice 10 E-8

    0304205000 Of bluefin tunas 10 E-8

    0304206000 Of tooth fishes 10 E-8

    0304207000 Of tilapia 10 E-8

    0304209000 Other 10 EXC

    030490 3. Other

    0304901010 Of alaska pollack 10 E-5

    0304901090 Other 10 SEN

    0304909000 Other 10 SEN

    030510 Flours,meals and pellets of fish, fit for human consumption

    0305100000 Flours,meals and pellets of fish, fit for human consumption 20 E-8

    030520 Livers and roes of fish, dried, smoked,salted or in brine

    0305201000 Livers 20 E-8

    0305202000 Roes,dried 20 E-8

    0305203000 Roes,smoked 20 E-8

    0305204010 Of alaska pollack 20 E-5

    0305204020 Of yellow corvina 20 E-5

    0305204030 Of herrings 20 E-5

    0305204090 Other 20 E-5

    030530 Fish fillets,dried,salted or in brine,but not smoked

    0305301000 Dried 20 E-8

    0305302000 Salted or in brine 20 E-5

    030541

    Pacific salmon(Oncorhynchus nerka, Oncorhynchus

    gorbuscha, Oncorhynchus keta, Oncorhynchus

    tschawytscha, Oncorhynchus kisutch, Oncorhynchus

    masou and Oncorhynchus rhodurus),Atlantic salmon(Salmo

    salar)and Danube salmon(Hucho hucho)

  • HS code

    (2002)Description Base Rate

    Staging

    Category

    0305410000

    Pacific salmon(Oncorhynchus nerka, Oncorhynchus gorbuscha,

    Oncorhynchus keta, Oncorhynchus tschawytscha,

    Oncorhynchus kisutch, Oncorhynchus masou and

    Oncorhynchus rhodurus),Atlantic salmon(Salmo salar)and

    Danube salmon(Hucho hucho)

    20 E-5

    030542 Herrings(Clupea harengus,Clupea pallasii)

    0305420000 Herrings(Clupea harengus,Clupea pallasii) 20 E-5

    030549 Other

    0305491000 Anchovies 20 E-5

    0305492000 Alaska pollack 20 E-5

    0305499000 Other 20 E-8

    030551 Cod(Gadus morhua,Gadus ogac,Gadus macrocephalus)

    0305510000 Cod(Gadus morhua,Gadus ogac,Gadus macrocephalus) 20 E-5

    030559 Other

    0305591000 Sharks' fins 20 E-5

    0305592000 Anchovy 20 EXC

    0305593000 Alaska pollack 20 E-8

    0305594000 Yellow corvina 20 EXC

    0305595000 Puffers 20 E-5

    0305596000 Sharp toothed eel 20 E-5

    0305597000 Sand lance 20 E-5

    0305598000 Blenny or gunnel including juvenile white bait 20 E-5

    0305599000 Other 20 E-8

    030561 Herrings(Clupea harengus,Clupea pallasii)

    0305610000 Herrings(Clupea harengus,Clupea pallasii) 20 E-5

    030562 Cod(Gadus morhua,Gadus ogac,Gadus macrocephalus)

    0305620000 Cod(Gadus morhua,Gadus ogac,Gadus macrocephalus) 20 E-5

    030563 Anchovies(Engraulis spp.)

    0305631000 Salt fermented anchovy 20 EXC

    0305639000 Other 20 E-8

    030569 Other

    0305691000 Salmon 20 E-8

    0305692000 Trout 20 E-8

    0305693000 Hair tail 20 SEN

    0305694000 Sardines 20 E-8

    0305695000 Mackerel 20 SEN

    0305696000 Yellow corvina 20 SEN

    0305697000 Horse mackerel 20 E-8

    0305698000 Saury(including horn fish) 20 E-8

    0305699000 Other 20 EXC

    030611Rock lobster and other sea crawfish(Palinurus

    spp.,panulirus spp.,Jasus spp.)

    0306110000Rock lobster and other sea crawfish(Palinurus spp.,panulirus

    spp.,Jasus spp.)20 EXC

    030612 Lobsters(Homarus spp.)

    0306120000 Lobsters(Homarus spp.) 20 SEN

    030613 Shrimps and prawns

    0306131000 Peeled 20 EXC

    0306139000 Other 20 EXC

    030614 Crabs

    0306141000 Crab meat 20 E-8

    0306142000 King crabs 20 E-8

    0306143000 Blue crab 14 EXC

    0306149000 Other 14 EXC

    030619Other,including flours,meals and pellets of crustaceans,fit

    for human consumption

    0306190000Other,including flours,meals and pellets of crustaceans,fit for

    human consumption20 EXC

    030621Rock lobster and other sea crawfish(Palinurus

    spp.,panulirus spp.,Jasus spp.)

    0306210000Rock lobster and other sea crawfish(Palinurus spp.,panulirus

    spp.,Jasus spp.)20 E-8

    030622 Lobsters(Homarus spp.)

  • HS code

    (2002)Description Base Rate

    Staging

    Category

    0306220000 Lobsters(Homarus spp.) 20 SEN

    030623 Shrimps and prawns

    0306231000 Live,fresh or chilled 20 EXC

    0306232000 Dried 20 SEN

    0306233000 Salted or in brine 50% or ₩363/kg EXC

    030624 Crabs

    0306241010 Blue crab 20 EXC

    0306241020 Snow crab 20 EXC

    0306241090 Other 20 EXC

    0306242000 Dried 20 E-5

    0306243000 Salted or in brine 20 E-8

    030629Other, including flours,meals and pellets of crustaceans,fit

    for human consumption

    0306291000 Live,fresh or chilled 20 SEN

    0306292000 Dried 20 E-8

    0306293000 Salted or in brine 20 E-8

    030710 1. Oysters.

    0307101010 (1) Oyster spat 5 E-0

    0307101090 (2) Other 20 E-8

    0307102000 B. Frozen 20 E-8

    0307103000 C. Dried 20 E-5

    0307104000 D. Salted or in brine 20 E-5

    030721 Live,fresh or chilled

    0307210000 Live,fresh or chilled 20 SEN

    030729 Other

    0307291000 Frozen 20 EXC

    0307292000 Dried 20 E-5

    0307293000 Salted or in brine 20 E-8

    030731 Live,fresh or chilled

    0307310000 Live,fresh or chilled 20 E-8

    030739 Other

    0307391000 Frozen 20 EXC

    0307392000 Dried 20 SEN

    0307399000 Other 20 SEN

    030741 Live,fresh or chilled

    0307411000 Cuttle fish 10 E-8

    0307412000 Squid 10 E-8

    030749 Other

    0307491010 Cuttle fish 10 EXC

    0307491020 Squid 24 E-8

    0307492000 Salted or in brine 10 SEN

    0307493000 Dried 10 SEN

    030751 Live,fresh or chilled

    0307510000 Live,fresh or chilled 20 E-8

    030759 Other

    0307591010 Octopus 20 EXC

    0307591020 Poulp squid 20 EXC

    0307591030 Webfoot octopus 20 SEN

    0307591090 Other 20 SEN

    0307592000 Dried 20 E-8

    0307599000 Other 20 E-8

    030760 6. Snails,other than sea snails

    0307600000 6. Snails,other than sea snails 20 E-0

    030791 Live,fresh or chilled

    0307911110 Hard clam spat 20 E-0

    0307911190 Other 20 E-5

    0307911200 Abalone 20 EXC

    0307911300 Top shells 20 E-8

    0307911400 Pearl oyster 20 E-0

    0307911500 Ark shells 20 SEN

    0307911600 Cockles 20 E-5

    0307911700 Adductors of shell fish 20 E-5

    0307911800 Baby clams 20 SEN

  • HS code

    (2002)Description Base Rate

    Staging

    Category

    0307911910 Marsh clams 20 E-5

    0307911990 Other 20 SEN

    0307919010 Sea-urchins 20 E-8

    0307919020 Sea-cucumbers 20 E-8

    0307919030 Sea-squirts 20 E-5

    0307919090 Other 20 E-8

    030799 Other

    0307991110 Cockles 20 E-8

    0307991120 Hen clams 20 E-8

    0307991130 Baby clams 20 EXC

    0307991140 Adductors of shell fish 20 SEN

    0307991150 Ark shells 20 SEN

    0307991160 Top shells(frozen) 20 EXC

    0307991190 Other 20 EXC

    0307991910 Sea-cucumbers 20 E-8

    0307991920 Sea-squirts 20 E-8

    0307991990 Other 20 SEN

    0307992110 Hen clams 20 E-8

    0307992120 Adductors of shell fish 20 E-5

    0307992130 Baby clams 20 E-8

    0307992190 Other 20 EXC

    0307992920 Sea-cucumbers 20 E-8

    0307992930 Sea-squirts 20 E-5

    0307992990 Other 20 E-5

    0307993110 Hen clams 20 E-8

    0307993120 Baby clams 20 SEN

    0307993130 Top shells (salted or brine) 20 E-8

    0307993190 Other 20 EXC

    0307993910 Sea-urchins 20 E-8

    0307993920 Sea-cucumbers 20 E-8

    0307993930 Jelly fish 20 SEN

    0307993990 Other 20 E-5

    040110 Of a fat content,by weight,not exceeding 1%

    0401100000 Of a fat content,by weight,not exceeding 1% 36 EXC

    040120Of a fat content,by weight,exceeding 1% but not exceeding

    6%

    0401200000 Of a fat content,by weight,exceeding 1% but not exceeding 6% 36 EXC

    040130 Of a fat content,by weight,exceeding 6%

    0401301000 Frozen cream 36 EXC

    0401309000 Other 36 EXC

    0402101. In powder, granules or other solid forms, of a fat

    content,by weight,not exceeding 1.5%

    0402101010 Skim milk powder 176 EXC

    0402101090 Other 176 EXC

    0402109000 Other 176 EXC

    040221 Not containing added sugar or other sweetening matter

    0402211000 Whole milk powder 176 EXC

    0402219000 Other 176 EXC

    040229 Other

    0402290000 Other 176 EXC

    040291 Not containing added sugar or other sweetening matter

    0402911000 Evaporated milk 89 EXC

    0402919000 Other 89 EXC

    040299 Other

    0402991000 Sweetened evaporated milk 89 EXC

    0402999000 Other 89 EXC

    040310 Yogurt

    0403101000 Fluid 36 EXC

    0403102000 Frozen 36 EXC

    0403109000 Other 36 EXC

    040390 Other

    0403901000 Butter milk 89 EXC

    0403902000 Curdled milk and cream 36 EXC

  • HS code

    (2002)Description Base Rate

    Staging

    Category

    0403903000 Kephir 36 EXC

    0403909000 Other fermented or acidified milk and cream 36 EXC

    0404101. Whey and modified whey, whether or not concentrated or

    containing added sugar or other sweetening matter

    0404101010 Whey powder 49.5 EXC

    0404101090 Other 49.5 EXC

    0404102110 (a) Lactose removed 49.5 EXC

    0404102120 (b) Demineralized 49.5 EXC

    0404102130 (c) Whey protein concentrates 49.5 EXC

    0404102190 (d) Other 49.5 EXC

    0404102900 (2)Other 49.5 EXC

    040490 2. Other

    0404900000 2. Other 36 EXC

    040510 1. Butter

    0405100000 1. Butter 89 EXC

    040520 2. Dairy spreads

    0405200000 2. Dairy spreads 8 SEN

    040590 3. Other

    0405900000 3. Other 89 EXC

    040610Fresh(unripened or uncured)cheese,including whey

    cheese,and curd

    0406101000 Fresh cheese 36 EXC

    0406102000 Curd 36 EXC

    040620 Grated or powdered cheese,of all kinds

    0406200000 Grated or powdered cheese,of all kinds 36 EXC

    040630 Processed cheese,not grated or powdered

    0406300000 Processed cheese,not grated or powdered 36 EXC

    040640 Blue-veined cheese

    0406400000 Blue-veined cheese 36 EXC

    040690 Other cheese

    0406900000 Other cheese 36 EXC

    040700 Birds'eggs,in shell,fresh,preserved or cooked.

    0407001010 Pure-bred breeding eggs 27 EXC

    0407001090 Other 27 EXC

    0407009000 Other 27 EXC

    040811 Dried

    0408110000 Dried 27 EXC

    040819 Other

    0408190000 Other 27 EXC

    040891 Dried

    0408910000 Dried 27 EXC

    040899 Other

    0408991000 Of fowls of the species gallus domesticus 41.6 EXC

    0408999000 Other 27 EXC

    040900 Natural honey.

    0409000000 Natural honey. 243% or 1,864/㎏ EXC

    041000Edible products of animal origin,not elsewhere specified or

    included.

    0410001000 Turtles' eggs 8 E-8

    0410002000 Salanganes' nests 8 E-8

    0410003000 Royal jelly 8 EXC

    0410009000 Other 8 E-8

    050100Human hair,unworked,whether or not washed or

    scoured;waste of human hair.

    0501000000Human hair,unworked,whether or not washed or scoured;waste

    of human hair.3 E-5

    050210 Pigs',hogs' or boars' bristles and hair and waste thereof

    0502100000 Pigs',hogs' or boars' bristles and hair and waste thereof 3 E-5

    050290 Other

    0502901000 Badger hair 3 E-5

    0502902000 Goat hair 3 E-5

    0502909000 Other 3 E-5

  • HS code

    (2002)Description Base Rate

    Staging

    Category

    050300Horsehair and horsehair waste,whether or not put up as a

    layer with or without supporting material.

    0503001010 Dressed 3 E-0

    0503001090 Other 3 E-0

    0503002000 2. Horsehair waste 3 E-0

    050400

    Guts,bladders and stomachs of animals(other than

    fish),whole and pieces thereof,fresh,chilled,frozen,salted,in

    brine,dried of smoked.

    0504001010 Of bovine 27 EXC

    0504001090 Other 27 EXC

    0504002000 Bladders 27 EXC

    0504003000 Stomachs 27 EXC

    050510 1. Feathers of a kind used for stuffing; down

    0505100000 1. Feathers of a kind used for stuffing; down 3 E-5

    050590 2. Other

    0505901000 A. Powder of feathers. 5 E-8

    0505909000 B. Other 5 E-8

    050610 Ossein and bones treated with acid

    0506100000 Ossein and bones treated with acid 3 E-8

    050690 Other

    0506901010 (1) Of tigers 3 E-5

    0506901020 (2) Of bovine animals 9 SEN

    0506901090 (3) Other 3 E-5

    0506902000 B. Powder of bones. 25.6 EXC

    0506909000 C. Other 3 E-5

    050710 1. Ivory; ivory powder and waste

    0507101000 Ivory of elephant 8 E-8

    0507102000 Rhinocercs horns 8 E-8

    0507109000 Other 8 E-8

    050790 2. Other

    0507901110 In whole 20 EXC

    0507901190 Other 20 EXC

    0507901200 Antlers 20 EXC

    0507902010 Tortoise shells and plates 8 E-8

    0507902020 Whalebone and whale 8 E-0

    0507902030 Pangolin shells and scales 8 E-8

    0507902040 Hooves and claws(including nails) 8 E-8

    0507902090 Other 8 E-8

    050800

    Coral and similar materials,unworked or simply prepared

    but not otherwise worked;shells of molluscs,crustaceans or

    echinoderms and cuttle-bone,unworked or simply prepared

    but not cut to shape,powder and waste thereof.

    0508001000 Coral 8 E-0

    0508002010 Mother of pearl shells 8 E-0

    0508002020 Abalone shells 8 E-0

    0508002030 Oyster shells 8 E-0

    0508002040 Snail shells 8 E-0

    0508002050 Trocus shells 8 E-0

    0508002060 Agaya shells 8 E-0

    0508002070

    Fresh water

    shells(Megalonaiasnervosa,Amblemaplicata,Quadrula quadrula

    spp.)

    8 E-0

    0508002090 Other 8 E-0

    0508009000 Other 8 E-0

    050900 Natural sponges of animal origin.

    0509000000 Natural sponges of animal origin. 8 E-0

    051000

    Ambergris,castoreum,civet and musk; cantharides;

    bile,whether or not dried; glands and other animal

    products,used in the preparation of pharmaceutical

    products,fresh,chilled,frozen or otherwise provisionally

    preserved.0510001000 Ambergris 8 E-8

    0510002000 Castoreum 8 E-8

    0510003000 Musk 8 E-8

    0510004000 Gallstone 8 E-8

  • HS code

    (2002)Description Base Rate

    Staging

    Category

    0510005000 Pteropi faeces 8 E-8

    0510009010 Pancreas 8 E-8

    0510009020 Bile 8 E-8

    0510009030 Gecko 8 E-8

    0510009090 Other 8 E-8

    051110 1. Bovine semen

    0511100000 1. Bovine semen 0 E-0

    051191A. Products of fish or crustaceans,molluscs or other aquatic

    invertebrates;dead animals of ch 3

    0511911010 Brine shrimp eggs 8 E-0

    0511911090 Other 8 E-0

    0511912000 (2) Fish waste 5 E-8

    0511919000 (3) Other 8 E-8

    051199 B. Other

    0511991000 (1) Animal blood 8 SEN

    0511992010 Swine semen 0 E-0

    0511992090 Other 0 E-0

    0511993010 Of bovine 18 E-8

    0511993020 Of swine 18 E-8

    0511993090 Other 0 E-0

    0511994000 (4) Sinews and tendons 18 SEN

    0511999010 Silkworm eggs 18 E-8

    0511999020 Chrysalis of silk worm 8 E-8

    0511999030 Dead animals,other than products of dead animals of Chapter 3 8 E-8

    0511999040 Paring and similar waste of rawhides or skins 8 E-8

    0511999090 Other 8 E-8

    0601101. Bulbs,tubers,tuberous roots,corms,crowns and

    rhizomes,dormant

    0601101000 Of tulips 8 SEN

    0601102000 Of lilies 8 SEN

    0601103000 Of dahlias 8 SEN

    0601104000 Of hyacinthus 8 SEN

    0601105000 Of gladiolus 8 SEN

    0601106000 Of iris 8 SEN

    0601107000 Of freesias 8 SEN

    0601108000 Of narcissus 8 SEN

    0601109000 Other 8 SEN

    0601202. Bulbs,tubers,tuberous roots,corms,crowns and

    rhizomes,in growth or in flower;chicory plants and roots

    0601201000 Of tulips 8 SEN

    0601202000 Of lilies 8 SEN

    0601203000 Of dahlias 8 SEN

    0601204000 Of hyacinthus 8 SEN

    0601205000 Of gladiolus 8 SEN

    0601206000 Chicory plants and roots 8 E-8

    0601207000 Of iris 8 SEN

    0601208000 Of freesias 8 SEN

    0601209010 Of narcissus 8 SEN

    0601209090 Other 8 SEN

    060210 1. Unrooted cuttings and slips

    0602101000 Of fruit trees 8 SEN

    0602109000 Other 8 SEN

    0602202. Trees,shrubs and bushes,grafted or not,of kinds which

    bear edible fruit or nuts

    0602201000 Apple trees 18 SEN

    0602202000 Pear trees 18 SEN

    0602203000 Peach trees 18 SEN

    0602204000 Grape vines 8 E-8

    0602205000 Persimmon trees 8 E-8

    0602206000 Citrus trees 18 SEN

    0602207010 Chestnut trees 8 E-8

    0602207020 Walnut trees 8 E-8

    0602207030 Korean pine trees 8 E-8

  • HS code

    (2002)Description Base Rate

    Staging

    Category

    0602209000 Other 8 E-8

    060230 3. Rhododendrons and azaleas,grafted or not

    0602300000 3. Rhododendrons and azaleas,grafted or not 8 E-8

    060240 4. Roses,grafted or not

    0602400000 4. Roses,grafted or not 8 E-8

    060290 5. Other

    0602901010 Orchids or orchises 8 SEN

    0602901020 Carnations 8 SEN

    0602901030 Guzmania ampire 8 SEN

    0602901040 Gypsophilas 8 SEN

    0602901050 Chrysanthemums 8 SEN

    0602901060 Cactus 8 SEN

    0602901090 Other 8 SEN

    0602902011 For bonsai 8 SEN

    0602902019 Other 8 SEN

    0602902020 Larch trees 8 SEN

    0602902030 Cryptomeria 8 SEN

    0602902040 Japanese cypress 8 SEN

    0602902050 Rigi-taeda 8 SEN

    0602902061 For bonsai 8 SEN

    0602902069 Other 8 SEN

    0602902071 For bonsai 8 SEN

    0602902079 Other 8 SEN

    0602902081 For bonsai 8 SEN

    0602902089 Other 8 SEN

    0602902091 For bonsai 8 SEN

    0602902099 Other 8 SEN

    0602909010 Peony trees 8 SEN

    0602909020 Camellia trees 8 SEN

    0602909030 Mulberry trees 18 SEN

    0602909040 Mushroom spawn 8 SEN

    0602909090 Other 8 SEN

    060310 Fresh

    0603101000 Carnations 25 EXC

    0603102000 Chrysanthemums 25 EXC

    0603103000 Tulips 25 EXC

    0603104000 Gladiolus 25 EXC

    0603105000 Lilies 25 EXC

    0603106000 Roses 25 EXC

    0603107000 Cymbidiums 25 EXC

    0603108000 Gypsophila 25 EXC

    0603109000 Other 25 EXC

    060390 Other

    0603900000 Other 25 EXC

    060410 Mosses and lichens

    0604100000 Mosses and lichens 8 E-8

    060491 Fresh

    0604911010 Leaves of gingkos 8 SEN

    0604911090 Other 8 SEN

    0604919000 Other 8 SEN

    060499 Other

    0604990000 Other 8 SEN

    070110 1. Seed

    0701100000 1. Seed 304 EXC

    070190 2. Other

    0701900000 2. Other 304 EXC

    070200 Tomatoes,fresh or chilled.

    0702000000 Tomatoes,fresh or chilled. 45 EXC

    070310 1. Onions and shallots

    0703101000 A. Onions 135% or 180/㎏ EXC

    0703102000 B. Shallots 27 EXC

    070320 2. Garlic

    0703201000 Peeled 360% or 1,800/㎏ EXC

  • HS code

    (2002)Description Base Rate

    Staging

    Category

    0703209000 Other 360% or 1,800/㎏ EXC

    070390 3. Leeks and other alliaceous vegetables

    0703901000 Leeks 27 EXC

    0703909000 Other 27 EXC

    070410 Cauliflowers and headed broccoli

    0704100000 Cauliflowers and headed broccoli 27 EXC

    070420 Brussels sprouts

    0704200000 Brussels sprouts 27 EXC

    070490 Other

    0704901000 Cabbages 27 EXC

    0704902000 Chinese cabbages 27 EXC

    0704909000 Other 27 SEN

    070511 Cabbage lettuce (head lettuce)

    0705110000 Cabbage lettuce (head lettuce) 45 EXC

    070519 Other

    0705190000 Other 45 EXC

    070521 Witloof chicory (Cichorium intybus var. foliosum)

    0705210000 Witloof chicory (Cichorium intybus var. foliosum) 8 E-8

    070529 Other

    0705290000 Other 8 E-8

    070610 1. Carrots and turnips

    0706101000 A. Carrots 30% or 134won/kg EXC

    0706102000 B. Turnips 27 SEN

    070690 2. Other

    0706901000 Radishes 30 EXC

    0706902000 Wasabi and horseradishes 27 EXC

    0706909000 Other 27 EXC

    070700 Cucumbers and gherkins,fresh or chilled.

    0707000000 Cucumbers and gherkins,fresh or chilled. 27 EXC

    070810 Peas (Pisum sativum)

    0708100000 Peas (Pisum sativum) 27 EXC

    070820 Beans (Vigna spp.,Phaseolus spp.)

    0708200000 Beans (Vigna spp.,Phaseolus spp.) 27 EXC

    070890 Other leguminous vegetables

    0708900000 Other leguminous vegetables 27 SEN

    070910 1. Globe artichokes

    0709100000 1. Globe artichokes 27 SEN

    070920 2. Asparagus

    0709200000 2. Asparagus 27 EXC

    070930 3. Aubergines (egg-plants)

    0709300000 3. Aubergines (egg-plants) 27 EXC

    070940 4. Celery other than celeriac

    0709400000 4. Celery other than celeriac 27 EXC

    070951 Mushrooms of the genus Agaricus

    0709517000 Cultivated mushrooms(Agaricus bisporus) 30 EXC

    0709519000 Other 30 EXC

    070952 Truffles

    0709520000 Truffles 27 SEN

    070959 Other

    0709591000 Pine mushrooms 30 EXC

    0709592000 Oak mushrooms 45% or ₩1,625/kg EXC

    0709593000 Ling chiu mushrooms 30 EXC

    0709594000 Oyster mushrooms 30 EXC

    0709595000 Winter mushrooms 30 EXC

    0709599000 Other 30 EXC

    070960 6. Fruits of the genus Capsicum or of the genus Pimenta

    0709601000 Sweet peppers(bell type) 270% or 6,210/㎏ EXC

    0709609000 Other 270% or 6,210/㎏ EXC

    0709707. Spinach,New Zealand spinach and orache spinach(garden

    spinach)

    07097000007. Spinach,New Zealand spinach and orache spinach(garden

    spinach)27 EXC

    070990 8. Other

  • HS code

    (2002)Description Base Rate

    Staging

    Category

    0709901000 Bracken 30 EXC

    0709902000 Flowering ferns 27 EXC

    0709903000 Pumpkins 27 EXC

    0709909000 Other 27 EXC

    071010 Potatoes

    0710100000 Potatoes 27 EXC

    071021 Peas (Pisum sativum)

    0710210000 Peas (Pisum sativum) 27 EXC

    071022 Beans (Vigna spp.,Phaseolus spp.)

    0710220000 Beans (Vigna spp.,Phaseolus spp.) 27 EXC

    071029 Other

    0710290000 Other 27 EXC

    071030Spinach,New Zealand spinach and orache spinach (garden

    spinach)

    0710300000Spinach,New Zealand spinach and orache spinach (garden

    spinach)27 EXC

    071040 Sweet corn

    0710400000 Sweet corn 30 EXC

    071080 Other vegetables

    0710801000 Onions 27 EXC

    0710802000 Garlic 27 EXC

    0710803000 Bamboo shoots 27 EXC

    0710804000 Carrots 27 EXC

    0710805000 Bracken 30 EXC

    0710806000 Pine mushrooms 27 EXC

    0710807000 Fruits of the genus Capsicum or of the genus Pimenta 27 EXC

    0710809000 Other 27 EXC

    071090 Mixtures of vegetables

    0710900000 Mixtures of vegetables 27 EXC

    071120 Olives

    0711200000 Olives 27 SEN

    071130 Capers

    0711300000 Capers 27 EXC

    071140 Cucumbers and gherkins

    0711400000 Cucumbers and gherkins 30 SEN

    071151 Mushrooms of the genus Agaricus

    0711510000 Mushrooms of the genus Agaricus 30 EXC

    071159 Other

    0711591000 Truffles 27 EXC

    0711599000 Other 30 EXC

    071190 Other vegetables;mixtures of vegetables

    0711901000 Garlic 360% or 1,800/㎏ EXC

    0711903000 Bamboo shoots 27 EXC

    0711904000 Carrots 30 EXC

    0711905010 Bracken 30 EXC

    0711905020 Flowering ferns 27 EXC

    0711905091 Fruits of the genus capsicum or of the genus pimenta 270% or 6,210/㎏ EXC

    0711905099 Other 27 EXC

    0711909000 Mixtures of vegetables 27 EXC

    071220 1. Onions

    0712200000 1. Onions 135% or 180/㎏ EXC

    071231 A. Mushrooms of the genus Agaricus

    0712311000 (1) Cultivated mushrooms(Agaricus bisporus) 30 EXC

    0712319000 (2) Other 30% or 1,218won/kg EXC

    071232 B. Wood ears (Auricularia spp.)

    0712320000 B. Wood ears (Auricularia spp.) 30% or 1,218won/kg EXC

    071233 C. Jelly fungi (Tremella spp.)

    0712330000 C. Jelly fungi (Tremella spp.) 30% or 1,218won/kg EXC

    071239 D. Other

    0712391010 (a) Pine mushrooms 30 EXC

    0712391020 (b) Oak mushrooms 45% or ₩1,625/kg EXC

    0712391030 (c) Ling chiu mushrooms 30% or 842won/kg EXC

    0712391040 (d) O


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