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