Free Trade Agreement between the Republic of Korea and the...

Free Trade Agreement between the Republic of Korea and the Republic of Colombia

PREAMBLE The Government of the Republic of Korea (Korea) and the Government of the Republic of Colombia (Colombia), hereinafter referred to as “the Parties”: Strengthening the special bonds of friendship and cooperation between them; Convinced that a free trade area will create an expanded and secure market for goods and services in their territories and a stable and predictable environment for investment, thus enhancing the competitiveness of their firms in global markets; Considering the importance of creating opportunities for economic development in light of the differences between the Parties in the level of economic and social development; Desiring to raise living standards, promote economic growth and stability, create new employment opportunities, and improve the general welfare in their territories by liberalizing and expanding trade and investment between their territories; Seeking to establish clear and mutually advantageous rules governing their trade and investment and to reduce or eliminate the barriers to trade and investment between their territories; Resolved to contribute to the harmonious development and expansion of world trade by removing obstacles to trade through the creation of a free trade area and to avoid creating new barriers to trade or investment between their territories that could reduce the benefits of this Agreement;

Recognizing that this Agreement should be implemented with a view to promoting sustainable development in a manner consistent with environmental protection and conservation; and

Building on their respective rights and obligations under the Marrakesh Agreement Establishing the World Trade Organization and other multilateral, regional, and bilateral agreements and arrangements to which they are both parties; HAVE AGREED as follows:

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CHAPTER ONE INITIAL PROVISIONS AND GENERAL DEFINITIONS

SECTION A: INITIAL PROVISIONS ARTICLE 1.1: ESTABLISHMENT OF A FREE TRADE AREA Consistent with Article XXIV of the GATT 1994 and Article V of the GATS, the Parties hereby establish a free trade area in accordance with the provisions of this Agreement. ARTICLE 1.2: RELATION TO OTHER AGREEMENTS 1. The Parties affirm their existing rights and obligations with respect to each other under the WTO Agreement and other agreements to which both Parties are party. 2. In the event of any inconsistency between this Agreement and other agreements to which both Parties are party, this Agreement shall prevail to the extent of the inconsistency, except as otherwise provided in this Agreement.

SECTION B: GENERAL DEFINITIONS ARTICLE 1.3: DEFINITIONS For purposes of this Agreement, unless otherwise specified: AD Agreement means the Agreement on Implementation of Article VI of the GATT 1994, contained in Annex 1A to the WTO Agreement; central level of government means:

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

(b) for Colombia, the national level of government1;

covered investment means, with respect to a Party, an investment, as defined in Article 8.28 (Definitions), in its territory of an investor of the other Party that is in existence as of the date of entry into force of this Agreement or established, acquired, or expanded thereafter; customs duty includes any duty or charge of any kind imposed on or in connection with the 1 For greater certainty, the Departamentos are part of the local level of government.

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importation of a product of the other Party, including any form of surtax or surcharge imposed on or in connection with such importation, but does not include any:

(a) charge equivalent to an internal tax imposed consistently with Article III:2 of the GATT 1994, or any equivalent provision of a successor agreement to which both Parties are party;

(b) antidumping, countervailing, or safeguard duty that is applied in accordance with

a Party’s law and consistently with Chapter 7 (Trade Remedies);

(c) fee or other charge in connection with importation commensurate with the cost of services rendered;

(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; and

(e) duty imposed pursuant to any agricultural safeguard measure taken under the Agreement on Agriculture, contained in Annex 1A to the WTO Agreement.

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; enterprise means any entity constituted or organized 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 organization; enterprise of a Party means an enterprise constituted or organized under a Party’s law; existing means in effect on the date of entry into force of this Agreement; financial institution means any financial intermediary or other enterprise that is authorized to do business and regulated or supervised as a financial institution under the law of the Party in whose territory it is located; freely usable currency means “freely usable currency” as determined by the International Monetary Fund under its Articles of 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;

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goods of a Party means domestic products as these are understood in the GATT 1994 or such goods as the Parties may agree, and includes originating goods of that Party; 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; Harmonized System (HS) means the Harmonized Commodity Description and Coding System, including its General Rules of Interpretation, Section Notes, and Chapter Notes, as adopted and implemented by the Parties in their respective tariff laws; Import Licensing Agreement means the Agreement on Import Licensing Procedures, contained in Annex 1A to the WTO Agreement; Joint Commission means the Joint Commission established under Article 19.1 (Joint Commission); measure includes any law, regulation, procedure, requirement, or practice; national means:

(a) for Korea, a Korean national within the meaning of the Nationality Act; and (b) for Colombia, Colombians by birth or naturalization, in accordance with Article

96 of the Colombian Constitution (Constitución Política de Colombia); originating means qualifying under the rules of origin set out in Chapter 3 (Rules of Origin and Origin Procedures); person means a natural person or an enterprise; person of a Party means a national or an enterprise of a Party; preferential tariff treatment means the duty rate applicable under this Agreement to an originating good; Safeguards Agreement means the Agreement on Safeguards, contained in Annex 1A to the WTO Agreement; sanitary or phytosanitary measure means any measure referred to in paragraph 1 of Annex A to the SPS Agreement; SCM Agreement means the Agreement on Subsidies and Countervailing Measures, contained in Annex 1A to the WTO Agreement;

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SPS Agreement means the Agreement on the Application of Sanitary and Phytosanitory Measure, contained in Annex 1A to the WTO Agreement; state enterprise means an enterprise that is owned, or controlled through ownership interests, by a Party;2 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 its law and international law; and

(b) for Colombia, its land territory, both continental and insular, its airspace and

maritime and sub-maritime areas and other elements over which it exercises sovereignty, sovereign rights or jurisdiction in accordance with its Colombian Constitution (Constitución Política de Colombia), its law, and international law including applicable international treaties;

TRIPS Agreement means the Agreement on Trade-Related Aspects of Intellectual Property Rights, contained in Annex 1C to the WTO Agreement;3 WTO means the World Trade Organization; and WTO Agreement means the Marrakesh Agreement Establishing the World Trade Organization, done on April 15, 1994.

2 For greater certainty, ownership, or control through ownership interests, may be direct or indirect. 3 For greater certainty, “TRIPS Agreement” includes any waiver in force between the Parties of any provision of the TRIPS Agreement granted by WTO Members in accordance with the WTO Agreement.

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CHAPTER TWO NATIONAL TREATMENT AND MARKET ACCESS FOR GOODS

ARTICLE 2.1: SCOPE Except as otherwise provided in this Agreement, this Chapter shall apply to trade in goods of a Party.

SECTION A: NATIONAL TREATMENT ARTICLE 2.2: NATIONAL TREATMENT 1. Each Party shall accord national treatment to the goods of the other Party in accordance with Article III of the GATT 1994, including its interpretative notes, and to this end Article III of the GATT 1994 and its interpretative notes are incorporated into and made part of this Agreement, mutatis mutandis. 2. For greater certainty, the treatment to be accorded by a Party under paragraph 1 means, with respect to a sub-central level of government or authority, treatment no less favorable than the most favorable treatment that a sub-central level of government or authority accords to any like, directly competitive, or substitutable goods, as the case may be, of the Party.

3. Paragraphs 1 and 2 shall not apply to the measures set out in Annex 2.2.

SECTION B: ELIMINATION OF CUSTOMS DUTIES ARTICLE 2.3: ELIMINATION OF CUSTOMS DUTIES 1. Except as otherwise provided in this Agreement, neither Party shall increase any existing customs duty, or adopt any new customs duty, on an originating good. 2. Except as otherwise provided in this Agreement, each Party shall progressively eliminate its customs duties on originating goods, in accordance with its Schedule to Annex 2-A. 3. If at any moment after the date of entry into force of this Agreement a Party reduces its applied most favored nation (hereinafter referred to as “MFN”) customs duty, such customs duty shall apply only if it is lower than the customs duty calculated in accordance with its Schedule to Annex 2-A. 4. On request of either Party, the Parties shall consult to consider accelerating the elimination of customs duties set out in their Schedules to Annex 2-A. An agreement by the Parties to accelerate the elimination of a customs duty on a good shall supersede any duty rate

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or staging category determined pursuant to their Schedules to Annex 2-A for that good when approved by each Party in accordance with its applicable legal procedures. 5. For greater certainty, a Party may:

(a) raise a customs duty to the level established in its Schedule to Annex 2-A

following a unilateral reduction; or (b) maintain or increase a customs duty as authorized by the Dispute Settlement

Body of the WTO. 6. Either Party may adopt or maintain import measures to allocate in-quota imports made pursuant to a tariff rate quota set out in Appendix 2-A-1, provided that such measures do not have trade restrictive effects on imports additional to those caused by the imposition of the tariff rate quota.

SECTION C: SPECIAL REGIMES ARTICLE 2.4: WAIVER OF CUSTOMS DUTIES 1. Neither Party shall adopt any new waiver of customs duties, or expand with respect to existing recipients or extend to any new recipient the application of an existing waiver of customs duties, where the waiver is conditioned, explicitly or implicitly, on the fulfillment of a performance requirement. 2. Neither Party shall, explicitly or implicitly, condition on the fulfillment of a performance requirement the continuation of any existing waiver of customs duties. ARTICLE 2.5: TEMPORARY ADMISSION OF GOODS 1. Each Party shall grant duty-free temporary admission for the following goods, regardless of their origin:

(a) professional equipment, including equipment for the press or television, software, and broadcasting and cinematographic equipment, necessary for carrying out the business activity, trade, or profession of a person who qualifies for temporary entry pursuant to the laws of the importing Party;

(b) goods intended for display or demonstration; (c) commercial samples and advertising films and recordings; and (d) goods admitted for sports purposes.

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2. Each Party shall, at the request of the person concerned and for reasons its customs authority considers valid, extend the time limit for temporary admission beyond the period initially fixed. 3. Neither Party shall condition the duty-free temporary admission of a good referred to in paragraph 1, other than to require that the good:

(a) be used solely by or under the personal supervision of a national or resident of the other Party in the exercise of business, trade, profession, or sport activities of that person;

(b) not be sold or leased while in its territory; (c) be accompanied by a security in an amount no greater than the charges that

would otherwise be owed on entry or final importation, releasable on exportation of the good;

(d) be capable of identification when exported; (e) be exported on or before the departure of the person referenced in

subparagraph (a), or within such other period related to the purpose of the temporary admission as the Party may establish, or within one year, unless extended;

(f) be admitted in no greater quantity than is reasonable for its intended use; and (g) be otherwise admissible into the Party’s territory under its law.

4. If any condition that a Party imposes under paragraph 3 has not been fulfilled, the Party may apply the customs duty and any other charge that would normally be owed on the good plus any other charges or penalties provided for under its law. 5. Each Party shall adopt and maintain procedures providing for the expeditious release of goods admitted under this Article. To the extent possible, such procedures shall provide that, when such a good accompanies a national or resident of the other Party who is seeking temporary entry, the good shall be released simultaneously with the entry of that national or resident. 6. Each Party shall permit a good temporarily admitted under this Article to be exported through a customs port other than that through which it was admitted. 7. Each Party shall provide that its customs authority or other competent authority relieves the importer or another person responsible for a good admitted under this Article of any liability for failure to export the good on presentation of satisfactory proof to the customs authority of the importing Party that the good has been destroyed within the original period fixed for temporary admission or any lawful extension. 8. Neither Party shall:

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(a) prevent a vehicle or container used in international traffic that enters its territory from the territory of the other Party from exiting its territory on any route that is reasonably related to the economic and prompt departure of such vehicle or container;

(b) require any security or impose any penalty or charge solely by reason of any

difference between the port of entry and the port of departure of a container; (c) condition the release of any obligation, including any security, that it imposes

in respect of the entry of a container into its territory on its exit through any particular port of departure; and

(d) require that the carrier bringing a container from the territory of the other

Party into its territory be the same carrier that takes the container to the territory of the other Party.

ARTICLE 2.6: GOODS RE-ENTERED AFTER REPAIR OR ALTERATION 1. Neither Party shall apply a customs duty to a good, regardless of its origin, that re-enters its territory after that good has been temporarily exported from its territory to the territory of the other Party for repair or alteration, regardless of whether such repair or alteration:

(a) could be performed in the territory of the Party from which the good was exported for repair or alteration; or

(b) has increased the value of the good.

2. Neither Party shall apply a customs duty to a good, regardless of its origin, admitted temporarily from the territory of the other Party for repair or alteration. 3. For purposes of this Article, “repair or alteration” does not include an operation or process that:

(a) destroys the essential characteristics of a good or creates a new or commercially different good; or

(b) transforms an unfinished good into a finished good.

ARTICLE 2.7: DUTY-FREE ENTRY OF COMMERCIAL SAMPLES OF NEGLIGIBLE VALUE AND PRINTED ADVERTISING MATERIALS Each Party shall grant duty-free entry to commercial samples of negligible value, and to printed advertising materials, imported from the territory of the other Party, regardless of their origin, but may require that:

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(a) such samples be imported solely for the solicitation of orders for goods, or services provided from the territory, of the other Party or a non-Party; or

(b) such advertising materials be imported in packets that each contains no more

than one copy of each such material and that neither such materials nor the packets form part of a larger consignment.

SECTION D: NON-TARIFF MEASURES ARTICLE 2.8: IMPORT AND EXPORT RESTRICTIONS 1. Except as otherwise provided in this Agreement, neither Party shall adopt or maintain any prohibition or restriction on the importation of any good of the other Party or on the exportation or sale for export of any good destined for the territory of the other Party, except in accordance with Article XI of the GATT 1994 and its interpretative notes, and to this end Article XI of the GATT 1994 and its interpretive notes are incorporated into and made a part of this Agreement, mutatis mutandis. 2. Paragraph 1 shall not apply to the measures set out in Annex 2.2. 3. The Parties understand that the GATT 1994 rights and obligations incorporated by paragraph 1 prohibit, in any circumstances in which any other form of restriction is prohibited, a Party from adopting or maintaining:

(a) export and import price requirements, except as permitted in enforcement of countervailing and anti-dumping duty orders and undertakings;

(b) import licensing conditioned on the fulfillment of a performance requirement;

or (c) voluntary export restraints inconsistent with Article VI of the GATT 1994, as

implemented under Article 18 of the SCM Agreement and Article 8.1 of the AD Agreement.

4. Neither Party shall, as a condition for engaging in importation or for the import of a good, require a person of the other Party to establish or maintain a contractual or other relationship with a distributor in its territory. 5. Nothing in paragraph 4, prevents a Party from requiring the designation of an agent for the purpose of facilitating communications between the regulatory authorities of the Party and a person of the other Party. 6. For purposes of paragraph 4, distributor means a person of a Party who is responsible for the commercial distribution, agency, concession, or representation in the territory of that Party of goods of the other Party.

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ARTICLE 2.9: IMPORT LICENSING 1. Neither Party shall adopt or maintain a measure that is inconsistent with the Import Licensing Agreement. 2. (a) Promptly after this Agreement enters into force, each Party shall notify the

other Party of its existing import licensing procedures, if any. The notification shall:

(i) include the information specified in Article 5 of the Import Licensing

Agreement; and (ii) be without prejudice as to whether the import licensing procedure is

consistent with this Agreement. (b) Before applying any new or modified import licensing procedure, a Party shall

publish the new procedure or modification on an official government Internet site or in a single official journal. To the extent possible, the Party shall do so at least 20 days before the new procedure or modification takes effect.

3. Neither Party shall apply an import licensing procedure to a good of the other Party unless it has provided notification in accordance with paragraph 2. ARTICLE 2.10: ADMINISTRATIVE FEES AND FORMALITIES 1. Each Party shall ensure that all fees and charges imposed in connection with importation and exportation shall be consistent with their obligations under Article VIII:1 of the GATT 1994 and its interpretive notes, which are hereby incorporated into and made a part of this Agreement, mutatis mutandis. 2. Neither Party shall require consular transactions, including related fees and charges, in connection with the importation of any good of the other Party. 3. Each Party shall make available and maintain through the Internet a current list of the fees and charges it imposes in connection with importation or exportation. ARTICLE 2.11: EXPORT DUTIES, TAXES, OR OTHER CHARGES Except as otherwise provided in Annex 2.11, neither Party may adopt or maintain any duty, tax, or other charge on the export of any good to the territory of the other Party, unless the duty, tax, or charge is also adopted or maintained on the good when destined for domestic consumption. ARTICLE 2.12: STATE TRADING ENTERPRISES

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The rights and obligations of the Parties in respect of state trading enterprises shall be governed by Article XVII of the GATT 1994, its interpretative notes and the Understanding on the Interpretation of Article XVII of the GATT 1994, which are hereby incorporated into and made part of this Agreement, mutatis mutandis.

SECTION E: OTHER MEASURES ARTICLE 2.13: AGRICULTURAL SAFEGUARD MEASURES 1. Notwithstanding Article 2.3, a Party may apply a measure in the form of a higher import duty on an originating agricultural good listed in that Party’s Schedule set out in Annex 2-B, consistent with this Article, if the aggregate volume of imports of that good in any year exceeds a trigger level as set out in its Schedule included in Annex 2-B. 2. The higher import duty under paragraph 1 shall not exceed the lesser of:

(a) the prevailing MFN applied rate; (b) the MFN applied rate of duty in effect on the day immediately preceding the

date of entry into force of this Agreement; or (c) the duty rate set out in its Schedule included in Annex 2-B.

3. Neither Party shall apply or maintain an agricultural safeguard measure under this Article and at the same time apply or maintain, with respect to the same good:

(a) a bilateral safeguard measure under Chapter 7 (Trade Remedies); or (b) a measure under Article XIX of the GATT 1994 and the Safeguards

Agreement 4. A Party shall implement any agricultural safeguard measure in a transparent manner. Within 60 days after imposing an agricultural safeguard measure, the Party applying the measure shall notify the other Party in writing and provide the other Party with relevant data concerning the measure. Upon written request of the exporting Party, the Parties shall consult regarding the application of the measure. 5. The Committee on Trade in Goods established under Article 2.16 may review and discuss the implementation and operation of this Article. 6. Neither Party shall apply or maintain an agricultural safeguard measure on an originating agricultural good if the period specified in the agricultural safeguard provisions of the Party’s Schedule set out in Annex 2-B has expired. ARTICLE 2.14: AGRICULTURAL EXPORT SUBSIDIES

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Neither Party shall introduce or reintroduce an export subsidy on an agricultural good destined for the territory of the other Party1. ARTICLE 2.15: ANDEAN PRICE BAND SYSTEM Colombia may maintain the Andean Price Band System established in 1994 by Decision 371 of the Andean Community and its modifications with respect to the goods listed in Annex 2-C.

SECTION F: INSTITUTIONAL PROVISIONS ARTICLE 2.16: COMMITTEE ON TRADE IN GOODS 1. The Parties hereby establish a Committee on Trade in Goods, comprising representatives of each Party. 2. The Committee shall meet on request of a Party or the Joint Commission to consider matters arising under this Chapter and Chapter 7 (Trade Remedies). 3. The Committee’s functions shall include, inter alia:

(a) promoting trade in goods between the Parties, including through consultations on accelerating elimination of customs duties under this Agreement and other issues as appropriate;

(b) addressing barriers to trade in goods between the Parties, especially those

related to the application of non-tariff measures, and, if appropriate, referring such matters to the Joint Commission for its consideration;

(c) reviewing the amendments to the Harmonized System to ensure that each

Party’s obligations under this Agreement are not altered, and consulting to resolve any conflicts between:

(i) such amendments to the Harmonized System and Annex 2-A; or (ii) Annex 2-A and national nomenclatures; and

(d) consulting on and endeavoring to resolve any difference that may arise among the Parties on matters related to the classification of goods under the Harmonized System.

4. The Parties hereby establish an ad-hoc Working Group on Trade in Agricultural Goods. In order to address any obstacle to the trade of agricultural goods between the Parties,

1 The Parties confirm that no subsidized agricultural goods are exported to the other Party. The Parties will consult with a view to resolving issues related to agricultural export subsidies upon request of a Party.

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the ad-hoc Working Group shall meet upon request of a Party. The ad-hoc Working Group shall report to the Committee on Trade in Goods.

SECTION G: DEFINITIONS ARTICLE 2.17: DEFINITIONS For purposes of this Chapter: advertising films and recordings means recorded visual media or audio materials, consisting essentially of images and/or sound, showing the nature or operation of goods or services offered for sale or lease by a person established or resident in the territory of a Party, provided that such materials are of a kind suitable for exhibition to prospective customers but not for broadcast to the general public; commercial samples of negligible value means commercial samples having a value, individually or in the aggregate as shipped, of not more than the amount specified in a Party’s laws, regulations, or procedures governing temporary admission, or so marked, torn, perforated, or otherwise treated that they are unsuitable for sale or use except as commercial samples; consular transactions means requirements that goods of a Party intended for export to the territory of the other Party must first be submitted to the supervision of the consul of the importing Party in the territory of the exporting Party for the purpose of obtaining consular invoices or consular visas for commercial invoices, certificates of origin, manifests, shippers’ export declarations, or any other customs documentation required on or in connection with importation; duty-free means free of customs duty; goods admitted for sports purposes means sports requisites for use in sports contests, demonstrations, or training in the territory of the Party into whose territory such goods are admitted; goods intended for display or demonstration includes their component parts, ancillary apparatus, and accessories; import licensing means an administrative procedure requiring the submission of an application or other documentation (other than that generally required for customs clearance purposes) to the relevant administrative body as a prior condition for importation into the territory of the importing Party; performance requirement means a requirement that:

(a) a given level or percentage of goods or services be exported;

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(b) domestic goods or services of the Party granting a waiver of customs duties or an import license be substituted for imported goods;

(c) a person benefiting from a waiver of customs duties or an import license

purchase other goods or services in the territory of the Party granting the waiver of customs duties or the import license, or accord a preference to domestically produced goods;

(d) a person benefiting from a waiver of customs duties or an import license

produce goods or supply services, in the territory of the Party granting the waiver of customs duties or the import license, with a given level or percentage of domestic content; or

(e) relates in any way the volume or value of imports to the volume or value of

exports or to the amount of foreign exchange inflows; but does not include a requirement that an imported good be:

(f) subsequently exported; (g) used as a material in the production of another good that is subsequently

exported; (h) substituted by an identical or similar good used as a material in the production

of another good that is subsequently exported; or (i) substituted by an identical or similar good that is subsequently exported; and

printed advertising materials means those goods classified in Chapter 49 of the Harmonized System, including brochures, pamphlets, leaflets, trade catalogues, yearbooks published by trade associations, tourist promotional materials, and posters, that are used to promote, publicize, or advertise a good or service, are essentially intended to advertise a good or service, and are supplied free of charge.

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ANNEX 2.2 NATIONAL TREATMENT AND IMPORT AND EXPORT RESTRICTIONS

1. With respect to Colombia, Articles 2.2 and 2.8 shall not apply to:

(a) export controls of coffee, pursuant to Law No. 9 of 17 January 1991; (b) taxation of alcoholic beverages pursuant to Law No. 788 of 27 December

2002 and Law No. 223 of 22 December 1995 until no later than 1 August 2013; (c) import controls on goods as provided for in Articles 3 and 6 of Decree 3803 of

October 2006, except for remanufactured goods2; and (d) import controls on automotive vehicles, including used vehicles and new

vehicles imported after more than two years following the date of their manufacture, notwithstanding the provisions of Article 6 of Decree 3803 of October 2006.

2. The need to maintain the measures referred to in subparagraph (c) and (d) of paragraph 1 shall be reviewed ten years after the entry into force of this Agreement.

2 The Parties shall consult with a view to resolving any issue related to the trade of remanufactured goods after the entry into force of this Agreement, and agree to make a joint decision on the definition of remanufactured goods included in Annex 2.2 at the Committee on Trade in Goods established under Article 2.16.

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ANNEX 2.11 EXPORT TAXES

1. With respect to Colombia, Article 2.11 shall not apply to:

(a) a contribution required on the export of coffee pursuant to Law No. 101 of

1993; and (b) a contribution required on the export of emeralds pursuant to Law No. 488 of

1998. 2. If, after the date of entry into force of this Agreement, Colombia lowers or eliminates its export contributions as set out in paragraph 1 to a non-Party, Colombia shall accord the same treatment to Korea.

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ANNEX 2-A ELIMINATION OF CUSTOMS DUTIES

1. Except as otherwise provided in a Party’s Schedule to this Annex, the following staging categories apply to the elimination of customs duties by each Party pursuant to Article 2.3.2:

(a) customs duties on originating goods provided for in the items in staging category “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) customs duties on originating goods provided for in the items in staging

category “3” in a Party’s Schedule shall be removed in three equal annual stages beginning on the date this Agreement enters into force, and such goods shall be duty-free, effective January 1 of year three;

(c) customs duties on originating goods provided for in the items in staging

category “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 five;

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

category “7” in a Party’s Schedule shall be removed in seven 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;

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

category “10” in a Party’s Schedule shall be removed in ten equal annual stages beginning on the date this Agreement enters into force, and such goods shall be duty-free, effective January 1 of year 10;

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

category “12” in a Party’s Schedule shall be removed in 12 equal annual stages beginning on the date this Agreement enters into force, and such goods shall be duty-free, effective January 1 of year 12;

(g) customs duties on originating goods provided for in the items in staging


(h) customs duties on originating goods provided for in the items in staging


(i) customs duties on originating goods provided for in the items in staging

category “19” in a Party’s Schedule shall be removed in 19 equal annual

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stages beginning on the date this Agreement enters into force, and such goods shall be duty-free, effective January 1 of year 19; and

(j) customs duties on originating goods provided for in the items in staging

category “E” in a Party’s Schedule shall remain at base rates.

2. The base rate of customs duty and staging category for determining the interim rate of customs duty at each stage of reduction for an item are indicated for the items in each Party’s Schedule.

3. Interim staged rates shall be rounded down, at least to the nearest tenth of a percentage point. In the case of Korea, if the rate of customs duty is expressed in monetary units, the interim staged rates shall be rounded down at least to the nearest Korean won. 4. For purposes of this Annex and a Party’s Schedule, year one means the year this Agreement enters into force as provided in Article 22.4 (Entry into Force). 5. For purposes of this Annex and a Party’s Schedule, beginning in year two, each annual stage of tariff reduction shall take effect on January 1 of the relevant year.

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GENERAL NOTES TARIFF SCHEDULE OF KOREA

1. Relation to the Harmonized Tariff Schedule of Korea (“HSK”). The provisions of this Schedule are generally expressed in terms of the HSK and the interpretation of the provisions of this Schedule, including the product coverage of subheadings of this Schedule, shall be governed by the General Notes, Section Notes, and Chapter Notes of the HSK. To the extent that provisions of this Schedule are identical to the corresponding provisions of the HSK, the provisions of this Schedule shall have the same meaning as the corresponding provisions of the HSK. 2. Base Rates of Customs Duty. The base rate of customs duties to which the successive reductions are to be applied under Article 2.3.2, are those specified in this Annex. 3. Staging. In addition to the staging categories listed in Annex 2-A, this Schedule contains staging categories 12-A, 13, 16-A, 16-S and X:

(a) customs duties on originating goods provided for in the items in staging category “12-A” shall be removed in 12 years including a two year grace period. Customs duties shall remain at base rates during years one through two. Beginning on January 1 of year three, customs duties shall be removed in ten equal annual stages, and such goods shall be duty-free, effective January 1 of year 12;


category “13” shall be removed in 13 equal annual stages beginning on the date this Agreement enters into force, and such goods shall be duty-free, effective January 1 of year 13;


category “16-A” shall be removed in 16 years including a two year grace period. Customs duties shall remain at base rates during years one through two. Beginning on January 1 of year three, customs duties shall be removed in 14 equal annual stages, and such goods shall be duty-free, effective January 1 of year 16;


category “16-S” shall be subject to the following provisions:

(i) for goods entered into Korea from May 1 through October 31, customs duties shall remain at base rate; and

(ii) for goods entered into Korea from November 1 through April 30,

customs duties shall be removed in 16 equal annual stages, and such goods shall be free of any customs duty, effective January 1 of year 16; and

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(e) no obligations regarding customs duties in this Agreement shall apply with respect to items in staging category “X”. Nothing in this Agreement shall affect Korea’s rights and obligations with respect to its implementation of the commitments set out in the WTO document WT/Let/492 (Certification of Modifications and Rectifications to Schedule LX-Republic of Korea) dated April 13, 2005 and amendments thereto.

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APPENDIX 2-A-1 KOREA

1. This Appendix applies to tariff rate quotas (“TRQs”) provided for in this Agreement and sets out modifications to the HSK that reflect the TRQs that Korea shall apply to certain originating goods under this Agreement. In particular, originating goods of Colombia included under this Appendix shall be subject to the rates of customs duty set out in this Appendix in lieu of the rates of customs duty specified in Chapters 1 through 97 of the HSK. Notwithstanding any other provisions of the HSK, originating goods of Colombia in the quantities described in this Appendix shall be permitted entry into the territory of Korea as provided in this Appendix. Furthermore, any quantity of originating goods imported from Colombia shall not be counted toward the in-quota amount of any TRQ provided for such goods elsewhere in the HSK. 2. Korea shall allow duty free importation of an annual aggregate quantity of 100 metric tons of originating goods classified under headings 0402101010, 0402101090, 0402109000, 0402211000, and 0402219000. The Korea Agro-Fisheries and Food Trade Corporation shall administer these TRQs and allocate the in-quota quantity of the TRQ through quarterly auctions. 3. Customs duties on originating goods entered in excess of the quantities set out in paragraph 2 shall be treated in accordance with staging category “E” as described in paragraph 1(j) of Annex 2-A.

2-18

GENERAL NOTES TARIFF SCHEDULE OF COLOMBIA

1. Relation to the Arancel de Aduanas de la República de Colombia (“AACOL3”). The provisions of this Schedule are generally expressed in terms of the AACOL, and the interpretation of the provisions of this Schedule, including the product coverage of subheadings of this Schedule, shall be governed by the General Notes, Section Notes, and Chapter Notes of the AACOL. To the extent that provisions of this Schedule are identical to the corresponding provisions of the AACOL, the provisions of this Schedule shall have the same meaning as the corresponding provisions of the AACOL. 2. Base Rates of Customs Duty. The base rate of customs duties to which the successive reductions are to be applied under Article 2.3.2, are those specified in this Annex. 3. Staging. In addition to the staging categories listed in Annex 2-A, this Schedule contains staging categories 9, 18, 18-A, and 20:

(a) customs duties on originating goods provided for in the items in staging category “9” shall be removed in nine equal annual stages beginning on the date this Agreement enters into force, and such goods shall be duty-free, effective January 1 of year nine;


category “18” shall be removed in 18 equal annual stages beginning on the date this Agreement enters into force, and such goods shall be duty-free, effective January 1 of year 18;


category “18-A” shall be removed in 18 years including a five year grace period. Customs duties shall remain at base rates during years one through five. Beginning on January 1 of year six, customs duties shall be removed in 13 equal annual stages, and such goods shall be duty-free, effective January 1 of year 18; and


category “20” shall be removed in 20 equal annual stages beginning on the date this Agreement enters into force, and such goods shall be duty-free, effective January 1 of year 20.

4. Notwithstanding Article 2.3.3, Colombia shall apply a preferential customs duty rate which is 0.5 percentage point less than the applied MFN customs duty rate on the date of entry into force of this Agreement to the originating goods from Korea for as long as the applied MFN customs duty rate is lower than the customs duty rate calculated in accordance with its Schedule included in Annex 2-A. Pursuant to this principle, Colombia shall apply

3 For purposes of this Agreement, AACOL stands for Harmonized Tariff Schedule of Colombia (“HTSC”) in English.

2-19

such preferential customs duty rate based on MFN customs duty rates as of August 13, 2012 as follows4:

(a) customs duties on originating goods provided for in the items indicated as “a” in Colombia’s Schedule shall be 0.5 percentage point less than the applied MFN customs duty rates for year one;

(b) customs duties on originating goods provided for in the items indicated as “b”

in Colombia’s Schedule shall be 0.5 percentage point less than the applied MFN customs duty rates for year one and year two;

(c) customs duties on originating goods provided for in the items indicated as “c”

in Colombia’s Schedule shall be 0.5 percentage point less than the applied MFN customs duty rates for year one, year two, and year three; and

(d) customs duties on originating goods provided for in the items indicated as “d”

in Colombia’s Schedule shall be 0.5 percentage point less than the applied MFN customs duty rates for year one, year two, year three, and year four.

4 If the applied MFN customs duty rates on the date of entry into force of this Agreement are different from the applied MFN customs duty rates as of August 13, 2012, Colombia shall apply a preferential customs duty rate which is 0.5 percentage point less than the applied MFN customs duty rates on the date of entry into force of this Agreement to the originating goods from Korea for as long as the applied MFN customs duty rate is lower than the customs duty rate calculated in accordance with its Schedule included in Annex 2-A. Both Parties agree to exchange Tariff Elimination Schedules of this Agreement on the date of entry into force of this Agreement, which is determined in accordance with Article 22.4 (Entry into Force).

2-20

APPENDIX 2-A-1 COLOMBIA

1. This Appendix applies to TRQs provided for in this Agreement and sets out modifications to the Harmonized Tariff Schedule of Colombia (“HTSC”) that reflect the TRQs that Colombia shall apply to certain originating goods under this Agreement. In particular, originating goods of Korea included under this Appendix shall be subject to the rates of customs duty set out in this Appendix in lieu of the rates of customs duty specified in Chapters 1 through 97 of the HTSC. Notwithstanding any other provisions of the HTSC, originating goods of Korea in the quantities described in this Appendix shall be permitted entry into the territory of Colombia as provided in this Appendix. Furthermore, any quantity of originating goods imported from Korea shall not be counted toward the in-quota amount of any TRQ provided for such goods elsewhere in the HTSC. 2. Colombia shall allow duty free importation of an annual aggregate quantity of 100 metric tons of originating goods classified under headings 04021010, 04021090, 04022111, 04022119, 04022191 and 04022199. The Ministry of Agriculture and Rural Development shall administer these TRQs. 3. Customs duties on originating goods entered in excess of the quantities set out in paragraph 2 shall be treated in accordance with staging category “E” as described in paragraph 1(j) of Annex 2-A.

2-21

ANNEX 2-B AGRICULTURAL SAFEGUARD MEASURES

SCHEDULE OF KOREA Subject Goods, Trigger Levels, and Maximum Safeguard Duties 1. This Annex sets out those originating goods that may be subject to agricultural safeguard measures under Article 2.13, the trigger levels for applying such measures, and the maximum safeguard duties that may be applied each year for each such good. 2. No agricultural safeguard measure may be applied or maintained after the date the safeguard duties set out below are zero.

(a) For beef as covered below: Coverage: HSK 0201.30.0000, 0202.30.0000

Year 1 2 3 4 5 6 7 8 9 Trigger Level (MT) 9,900 10,098 10,299 10,505 10,716 10,930 11,149 11,371 11,599

Safeguard Duty (%) 40.0 40.0 40.0 40.0 40.0 40.0 30.0 30.0 30.0

Year 10 11 12 13 14 15 16 17 18

Trigger Level (MT) 11,831 12,068 12,309 12,555 12,806 13,062 13,324 13,591 13,862

Safeguard Duty (%) 30.0 30.0 30.0 24.0 24.0 24.0 24.0 24.0 24.0

Year 19 20

Trigger Level (MT) 14,140 N/A

Safeguard Duty (%) 24.0 0

(b) For mandarin as covered below:

Coverage: HSK 0805.20.9000


Safeguard Duty (%) 144.0 144.0 144.0 144.0 144.0 144.0 144.0 108.0 108.0

Year 10 11 12 13 14 15 16 17 18

Trigger Level (MT) 8,632 8,804 8,980 9,160 9,343 9,530 9,721 9,915 10,113

2-22

Safeguard Duty (%) 108.0 108.0 108.0 108.0 108.0 86.4 86.4 86.4 86.4

Year 19 20 21

Trigger Level (MT) 10,316 10,522 N/A

Safeguard Duty (%) 86.4 86.4 0

SCHEDULE OF COLOMBIA Subject Goods, Trigger Levels, and Maximum Safeguard Duties 1. This Annex sets out those originating goods that may be subject to agricultural safeguard measures under Article 2.13, the trigger levels for applying such measures, and the maximum safeguard duties that may be applied each year for each such good. 2. No agricultural safeguard measure may be applied or maintained after the date the safeguard duties set out below are zero.

(a) For beef as covered below: Coverage: HTSC 0201.30.00, 0202.30.00


Safeguard Duty (%) 80 80 80 80 80 80 60 60 60

Year 10 11 12 13 14 15 16 17 18

Trigger Level (MT) 11,831 12,068 12,309 12,555 12,806 13,062 13,324 13,591 13,862

Safeguard Duty (%) 60 60 60 48 48 48 48 48 48

Year 19 20

Trigger Level (MT) 14,140 N/A

Safeguard Duty (%) 48 0

2-23

ANNEX 2-C GOODS SUBJECT TO THE ANDEAN PRICE BAND SYSTEM5

HTSC2007 Description 02031100 - - Carcasses and half-carcasses 02031200 - - Hams, shoulders, and cuts thereof, with bone in 02031900 - - Other 02032100 - - Carcasses and half-carcasses 02071100 - - Not cut in pieces, fresh or chilled 02101200 - - Bellies (streaky) and cuts thereof 02101900 - - Other 04011000 - Of a fat content, by weight, not exceeding 1 % 04012000 Of a fat content, by weight, exceeding 1 % but not exceeding 6 % 04051000 - Butter 10059011 - - - Yellow 10059012 - - - White 10059030 - - White maize (Zea mays amilacea cv. gigante) 10059040 - - Purple maize (Zea mays amilacea cv. morado) 10059090 - - Other 10070090 - Other 11022000 - Maize (corn) flour 11081200 - - Maize (corn) starch 11081900 - - Other starches 12010090 - Other 12021090 - - Other 12022000 - Shelled, whether or not broken 12051090 - - Other 12059090 - - Other 12060090 - Other 12074090 - - Other 12079991 - - - - Karite seed 12079999 - - - - Other 12081000 - Of soya beans 12089000 - Other 15010010 - Pig fat (including lard) 15010030 - Poultry fat 15020011 - - Denatured

5 For the goods listed in this Annex, the fixed component of the Andean Price Band (“APB”) System, which is the base rate, shall be eliminated in accordance with the Schedule set out in Annex 2-A. The variable component of the APB System shall be maintained.

2-24

HTSC2007 Description 15020019 - - Other 15020090 - Other

15030000 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared. 15060010 - Oil of ox foot 15060090 - Other 15071000 - Crude oil, whether or not degummed 15079010 - - Containing added denatured substances in a proportion not exceeding 1% 15079090 - - Other 15081000 - Crude oil 15089000 - Other 15111000 - Crude oil 15119000 - Other 15121110 - - - Of sunflower 15121120 - - - Of safflower 15121910 - - - Of sunflower 15121920 - - - Of safflower 15122100 - - Crude oil, whether or not gossypol has been removed 15122900 - - Other 15131100 - - Crude oil 15131900 - - Other 15132110 - - - Of palm kernel 15132910 - - - Of palm kernel 15141100 - - Crude oil 15141900 - - Other 15149100 - - Crude oil 15149900 - - Other 15152100 - - Crude oil 15152900 - - Other 15153000 - Castor oil and its fractions 15155000 - Sesame oil and its fractions 15159000 - Other 15162000 - Vegetable fats and oils and their fractions 15171000 - Margarine, excluding liquid margarine 15179000 - Other 15180010 - Linoxyn 15180090 - Other

16010000 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products.

2-25

HTSC2007 Description 16023210 - - - Seasoned and frozen pieces 16023910 - - - Seasoned and frozen pieces 16024100 - - Hams and cuts thereof 16024200 - - Shoulders and cuts thereof 17019100 - - Containing added flavouring or colouring matter 17023020 - - Glucose syrup 17023090 - - Other 23012011 - - - Of a fat content by weight exceeding 2% 23012019 - - - Of a fat content by weight not exceeding 2% 23021000 - Of maize (corn) 23024000 - - Of other cereals

23040000 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil. 23061000 - Of cotton seeds 23063000 - Of sunflower seeds 23069000 - Other 23080090 - Other 23091090 - - Other 35051000 - Dextrins and other modified starches 35052000 - Glues 38231100 - - Stearic acid 38231200 - - Oleic acid 38231900 - - Other

ANNEX 2 - A - KOR - 1

Annex 2-A Tariff Schedule of Korea

HSK 2010 Description Base Rate Staging Category Safe

guard

0101101000 Horses (for farm breeding) 0 0

0101109000 Other 8 5

0101901010 Horses for racing 8 5

0101901090 Other 8 5

0101909000 Other 8 5

0102101000 Milch cows 89.1 0

0102102000 Beef cattle 89.1 0

0102109000 Other 89.1 0

0102901000 Milch cows 40 16

0102902000 Beef cattle 40 16

0102909000 Other 0 0

0103100000 Pure-bred breeding animals 18 0

0103910000 Weighing less than 50 kg 18 16

0103920000 Weighing 50 kg or more 18 16


0104109000 Other 8 5

0104201000 Milch goats 8 5

0104209000 Other 8 5


0105119000 Other 9 5

0105120000 Turkeys 9 5


0105191090 Other 18 10

0105199000 Other 9 5


0105949000 Other 9 5


0105991090 Other 18 10

0105992000 Turkeys 9 5

0105999000 Other 9 5

0106110000 Primates 8 5

0106120000 Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia)

8 3

0106191000 Dogs 8 5



guard


0106192090 Other 8 5

0106193000 Deer 8 5

0106194000 Bears 8 5


0106195090 Other 8 5


0106196090 Other 8 5

0106199000 Other 8 5

0106201000 Snakes 8 5

0106202000 Fresh-water tortoises 8 5

0106203000 Turtles 8 5

0106209000 Other 8 5

0106310000 Birds of prey 8 5

0106320000 Psittaciformes (including parrots, parakeets, macaws and cockatoos) 8 5

0106390000 Other 8 5

0106901000 Amphibia 8 5

0106902010 Honey bees 8 5

0106902090 Other 8 5

0106903010 Lug worms 8 0

0106903020 Sludge worms 8 0

0106903090 Other 8 5

0106909000 Other 8 5

0201100000 Carcasses and half-carcasses 40 E

0201201000 Short ribs 40 E

0201209000 Other 40 E

0201300000 Boneless 40 19 See

Annex 2-B


0202201000 Short ribs 40 E

0202209000 Other 40 E

0202300000 Boneless 40 19 See

Annex 2-B

0203110000 Carcasses and half-carcasses 22.5 E

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

0203191000 Streaky pork 22.5 E

0203199000 Other 22.5 E



guard


0203220000 Hams, shoulders and cuts thereof, with bone in 25 10

0203291000 Streaky pork 25 16

0203299000 Other 25 10

0204100000 Carcasses and half-carcasses of lamb, fresh or chilled 22.5 10

0204210000 Carcasses and half-carcasses 22.5 10

0204220000 Other cuts with bone in 22.5 10

0204230000 Boneless 22.5 10

0204300000 Carcasses and half-carcasses of lamb, frozen 22.5 5

0204410000 Carcasses and half-carcasses 22.5 10

0204420000 Other cuts with bone in 22.5 5

0204430000 Boneless 22.5 10

0204501000 Fresh or chilled 22.5 10

0204502000 Frozen 22.5 10

0205001000 Fresh or chilled 27 10

0205002000 Frozen 27 10

0206100000 Of bovine animals, fresh or chilled 18 E

0206210000 Tongues 18 E

0206220000 Livers 18 E

0206291000 Tails 18 19

0206292000 Feet 18 19

0206299000 Other 18 19

0206300000 Of swine, fresh or chilled 18 16

0206410000 Livers 18 16

0206491000 Feet 18 16

0206499000 Other 18 16

0206800000 Other, fresh or chilled 18 10

0206900000 Other, frozen 18 10

0207111000 Weighing not more than 550 g 18 16

0207119000 Other 18 16

0207121000 Weighing not more than 550 g 20 12

0207129000 Other 20 12

0207131010 Leg 18 16

0207131020 Breast 18 16

0207131030 Wing 18 16

0207131090 Other 18 16



guard

0207132010 Liver 22.5 16

0207132090 Other 27 16

0207141010 Leg 20 12

0207141020 Breast 20 13

0207141030 Wing 20 13

0207141090 Other 20 12

0207142010 Liver 22.5 10

0207142090 Other 27 12

0207240000 Not cut in pieces, fresh or chilled 18 10

0207250000 Not cut in pieces, frozen 18 7

0207261000 Cuts 18 10

0207262010 Liver 22.5 10

0207262090 Other 27 10

0207271000 Cuts 18 7

0207272010 Liver 22.5 7

0207272090 Other 27 7

0207320000 Not cut in pieces, fresh or chilled 18 16

0207330000 Not cut in pieces, frozen 18 16

0207340000 Fatty livers, fresh or chilled 22.5 16

0207351000 Cuts 18 16

0207352010 Liver 22.5 16

0207352090 Other 27 16

0207361000 Cuts 18 12

0207362010 Liver 22.5 10

0207362090 Other 27 16

0208100000 Of rabbits or hares 22.5 10

0208300000 Of primates 18 10

0208400000

Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)

30 3

0208500000 Of reptiles (including snakes and turtles) 18 10

0208901000 Of deer 27 10

0208909010 Of marine animals 30 3

0208909090 Other 18 10

0209001000 Pig fat 3 0

0209002000 Poultry fat 3 0

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



guard

0210120000 Bellies (streaky) and cuts thereof 30 E

0210190000 Other 25 E

0210201000 Dried or smoked 27 E

0210209000 Other 27 E

0210910000 Of primates 22.5 10

0210920000

Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)

22.5 10

0210930000 Of reptiles (including snakes and turtles) 22.5 10

0210991010 Of bovine animals 22.5 16

0210991020 Of swine 22.5 16

0210991030 Of poultry 22.5 10

0210991090 Other 22.5 16

0210999010 Of sheep or goats 22.5 10

0210999020 Of poultry 22.5 10

0210999090 Other 22.5 10

0301101000 Fancy carp 10 5

0301102000 Tropical fish 10 5

0301109000 Other 10 5

0301911000 Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae

10 7

0301912000 Oncorhynchus apache and Oncorhynchus chrysogaster 10 7

0301921000 Glass eel (for aquaculture) 0 0

0301929000 Other

27% or 1,879won/kg, whichever is the greater

10

0301930000 Carp 10 3

0301940000 Bluefin tunas (Thunnus thynnus) 10 7

0301950000 Southern bluefin tunas (Thunnus maccoyii) 10 7

0301992000 Yellow tail 10 0

0301994010 Fry (for aquaculture) 0 0

0301994090 Other


10

0301995000 Conger eel 10 10

0301996000 Sharp toothed eel 10 10

0301997000 Hagfish 10 5



guard

0301998000 Flat fish 10 3

0301999010 True bass 10 10

0301999020 Puffers 10 0

0301999030 Tilapia 10 3

0301999040 Rock fish (including pacific ocean perch) 10 3

0301999051 Fry (for aquaculture) 0 0

0301999059 Other 31 10

0301999060 Mullets 10 3

0301999070 Loaches 10 3

0301999080 Cat fishes 10 0

0301999091 Rock Trout (Hexagrammos spp., Agrammus spp.) 10 3

0301999092 Crusian carp 10 3

0301999093 Salmon 10 5

0301999094 Grass carp 10 0

0301999095 Croakers 31 10

0301999099 Other 10 10

0302111000 Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aquabonita, Oncorhynchus gilae

20 7

0302112000 Oncorhynchus apache and Oncorhynchus chrysogaster 20 5

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 3

0302190000 Other 20 3

0302210000 Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

20 10

0302220000 Plaice (Pleuronectes platessa) 20 10

0302230000 Sole (Solea spp.) 20 7

0302290000 Other 20 10

0302310000 Albacore or longfinned tunas (Thunnus alalunga) 20 7

0302320000 Yellowfin tunas (Thunnus albacares) 20 7

0302330000 Skipjack or stripe-bellied bonito 20 10

0302340000 Bigeye tunas (Thunnus obesus) 20 7




guard


0302390000 Other 20 7

0302400000 Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes 20 3

0302500000 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes 20 10

0302610000 Sardines (Sardina pilchardus, Sardinops spp.), sardinella(Sardinella spp.), brisling or sprats (Sprattus sprattus)

20 5

0302620000 Haddock (Melanogrammus aeglefinus) 20 0

0302630000 Coalfish (Pollachius virens) 20 5

0302640000 Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) 20 10

0302650000 Dogfish and other sharks 20 5

0302660000 Eels (Anguilla spp.) 20 7

0302670000 Swordfish (Xiphias gladius) 20 7

0302680000 Toothfish (Dissostichus spp.) 20 5

0302691000 Alaska pollack 20 0

0302692000 Yellow tail 20 10

0302693000 Hair tail 20 10

0302694000 Sea-bream 20 10

0302695000 Conger eel 20 7


0302697000 Horse mackerel 20 10

0302698000 Saury (including horn fish) 20 10

0302699010 Chub mackerel 20 5

0302699020 Puffers 20 10

0302699030 Pomfret 20 10

0302699040 Angler (Monkfish) 20 10

0302699090 Other 20 10

0302701000 Livers 20 3

0302702000 Roes 20 5

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

0303190000 Other 10 5

0303210000

Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

10 10

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



guard

0303290000 Other 10 5

0303310000 Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

10 10

0303320000 Plaice (Pleuronectes platessa) 10 10

0303330000 Sole (Solea spp.) 10 10

0303390000 Other 10 10

0303410000 Albacore or longfinned tunas (Thunnus alalunga) 10 7

0303420000 Yellowfin tunas (Thunnus albacares) 10 7

0303430000 Skipjack or stripe-bellied bonito 10 7

0303440000 Bigeye tunas (Thunnus obesus) 10 7



0303490000 Other 10 7

0303510000 Herrings (Clupea harengus, Clupea pallasii) 10 5

0303520000 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 10 7



0303710000 Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

10 10

0303720000 Haddock (Melanogrammus aeglefinus) 10 0

0303730000 Coalfish (Pollachius virens) 10 5

0303740000 Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) 10 10

0303750000 Dogfish and other sharks 10 5

0303760000 Eels (Anguilla spp.) 10 7

0303770000 Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus) 10 10

0303780000 Hake (Merluccius spp., Urophycis spp.) 10 10

0303791000 Alaska pollack 30 E

0303792000 Sable fish 10 10

0303793000 Hair tail 10 10

0303794010 Red horsehead fish (Branchiostegus Japonicus) 10 10

0303794090 Other 10 10

0303795000 Conger eel 10 10

0303796000 Yellow corvina 10 10




guard


0303799010 Chub mackerel 10 10

0303799020 Puffers 10 10

0303799030 White sea smelt 10 5

0303799040 Thorny head 10 0

0303799050 John dory 10 0

0303799060 Atka mackerel 10 10

0303799070 Rock fish (including pacific ocean perch) 10 10

0303799080 Whip tail or hoki 10 10

0303799091 Angler (Monkfish) 10 10

0303799092 Hagfish (Pacific, Atlantic) 10 10

0303799093 Skates 10 10

0303799094 Milk fish 10 0

0303799095 Croakers 50 E

0303799096 Ray 10 10

0303799097 Sand lance 10 10

0303799098 Toothfish, other than Dissostichus spp. 10 5

0303799099 Other 10 10

0303801000 Livers 10 3

0303802010 Of alaska pollack 10 7

0303802090 Other 10 7

0304111000 Fillets 20 5

0304112000 Fish surimi 20 5

0304119000 Other 20 5

0304121000 Fillets 20 5

0304122000 Fish surimi 20 5

0304129000 Other 20 5

0304191010 Fillets 20 7

0304191020 Fish surimi 20 10

0304191090 Other 20 7

0304192010 Fillets 20 7

0304192020 Fish surimi 20 5

0304192090 Other 20 5

0304193010 Fillets 20 5

0304193020 Fish surimi 20 5

0304193090 Other 20 5

0304199010 Fillets 20 5

0304199020 Fish surimi 20 5



guard

0304199090 Other 20 5




0304292000 Of conger-eel 10 10

0304293000 Of cod 10 10

0304294000 Of plaice 10 10

0304295000 Of bluefin tunas 10 10

0304296000 Of toothfish, other than Dissostichus spp. 10 5

0304297000 Of tilapia 10 10

0304298000 Of file fish 10 5

0304299000 Other 10 7

0304911000 Frozen fish surimi 10 10

0304919000 Other 10 10


0304929000 Other 10 5


0304991090 Other 10 10


0304999090 Other 10 10

0305100000 Flours, meals and pellets of fish, fit for human consumption 20 7

0305201000 Livers 20 3

0305202000 Roes, dried 20 3

0305203000 Roes, smoked 20 3


0305204020 Of yellow corvina 20 3

0305204030 Of herrings 20 0

0305204090 Other 20 7

0305301000 Dried 20 7

0305302000 Salted or in brine 20 5

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 5


0305491000 Anchovies 20 5



guard


0305499000 Other 20 5


0305591000 Sharks' fins 20 5

0305592000 Anchovy 20 10



0305595000 Puffers 20 10


0305597000 Sand lance 20 5

0305598000 Blenny or gunnel, including juvenile white bait 20 10

0305599000 Other 20 5



0305631000 Salt fermented anchovy 20 10

0305639000 Other 20 5

0305691000 Salmon 20 5

0305692000 Trout 20 10

0305693000 Hair tail 20 5

0305694000 Sardines 20 3

0305695000 Mackerel 20 10




0305699000 Other 20 5

0306110000 Rock lobster and other sea crawfish (Palinurus spp., panulirus spp., Jasus spp.) 20 5

0306120000 Lobsters (Homarus spp.) 20 7

0306131000 Peeled 20 0

0306139000 Other 20 0

0306141000 Crab meat 20 10

0306142000 King crabs 20 10

0306143000 Blue crab 14 10

0306149000 Other 14 10

0306190000 Other, including flours, meals and pellets of crustaceans, fit for human consumption 20 7

0306210000 Rock lobster and other sea crawfish (Palinurus spp., panulirus spp., Jasus spp.) 20 5



guard

0306220000 Lobsters (Homarus spp.) 20 7

0306231000 Live, fresh or chilled 20 10

0306232000 Dried 20 10

0306233000 Salted or in brine

42% or 283won/kg, whichever is the greater

10

0306241010 Blue crab 20 10

0306241020 Snow crab 20 10

0306241090 Other 20 10

0306242000 Dried 20 5



0306292000 Dried 20 7


0307101011 For seed 0 0

0307101019 Other 5 3

0307101090 Other 20 3

0307102000 Frozen 20 5

0307103000 Dried 20 5



0307291000 Frozen 20 10

0307292000 Dried 20 10



0307391000 Frozen 20 7

0307392000 Dried 20 7

0307399000 Other 20 5

0307411000 Cuttle fish 10 10

0307412000 Squid 10 7

0307491010 Cuttle fish 10 10

0307491020 Squid 22 16


0307493000 Dried 10 10

0307511000 Poulp squid 20 10

0307512000 Webfoot Octopus 20 7

0307519000 Other 20 10

0307591010 Octopus 20 10



guard

0307591020 Poulp squid 20 10

0307591030 Webfoot octopus 20 10

0307591090 Other 20 10

0307592000 Dried 20 10

0307599000 Other 20 7

0307600000 Snails, other than sea snails 20 0

0307911110 Hard clam spat 20 5

0307911190 Other 20 10

0307911200 Abalone 20 10

0307911300 Top shells 20 10

0307911410 For seed 0 0

0307911490 Other 20 7

0307911510 For seed 0 0

0307911590 Other 20 10

0307911600 Cockles 20 10

0307911700 Adductors of shell fish 20 10

0307911800 Baby clams 20 10

0307911910 Marsh clams 20 5

0307911990 Other 20 10

0307919010 Sea-urchins 20 10

0307919020 Sea-cucumbers 20 3

0307919031 For seed 0 0

0307919039 Other 20 10

0307919040 Jelly fish 20 10

0307919090 Other 20 7

0307991110 Cockles 20 10

0307991120 Hen clams 20 10

0307991130 Baby clams 20 10


0307991150 Ark shells 20 10

0307991160 Top shells (frozen) 20 10

0307991190 Other 20 10


0307991920 Sea-squirts 20 10

0307991990 Other 20 10

0307992110 Hen clams 20 10


0307992130 Baby clams 20 10



guard

0307992190 Other 20 10


0307992930 Sea-squirts 20 10

0307992990 Other 20 7

0307993110 Hen clams 20 7

0307993120 Baby clams 20 10

0307993130 Top shells (salted or in brine) 20 5

0307993190 Other 20 10

0307993910 Sea-urchins 20 7


0307993930 Jelly fish 20 5

0307993990 Other 20 7

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

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

0401301000 Frozen cream 36 16

0401309000 Other 36 16

0402101010 Skim milk powder 176 See

Appendix 2-A-1

0402101090 Other 176 See

Appendix 2-A-1

0402109000 Other 176 See

Appendix 2-A-1

0402211000 Whole milk powder 176 See

Appendix 2-A-1

0402219000 Other 176 See

Appendix 2-A-1

0402290000 Other 176 E

0402911000 Evaporated milk 89 E

0402919000 Other 89 E

0402991000 Sweetened evaporated milk 89 E

0402999000 Other 89 E

0403101000 Fluid 36 10

0403102000 Frozen 36 10

0403109000 Other 36 10

0403901000 Butter milk 89 E

0403902000 Curdled milk and cream 36 16



guard

0403903000 Kephir 36 16

0403909000 Other fermented or acidified milk and cream 36 16

0404101011 For feeding 49.5 10

0404101019 Other 49.5 10

0404101091 For feeding 49.5 E

0404101099 Other 49.5 E

0404102111 For feeding 49.5 E

0404102119 Other 49.5 E

0404102121 For feeding 49.5 10

0404102129 Other 49.5 10

0404102131 For feeding 49.5 10

0404102139 Other 49.5 10

0404102191 For feeding 49.5 16

0404102199 Other 49.5 16

0404102910 For feeding 49.5 16

0404102990 Other 49.5 16

0404901000 Of a fat content, by weight, not exceeding 1.5 % 36 E

0404902000 Of a fat content, by weight, exceeding 1.5 % 36 E

0405100000 Butter 89 E

0405200000 Dairy spreads 8 16

0405900000 Other 89 16

0406101010 Mozzarella cheese 36 16

0406101020 Cream cheese 36 16

0406101090 Other 36 16

0406102000 Curd 36 16

0406200000 Grated or powdered cheese, of all kinds 36 16

0406300000 Processed cheese, not grated or powdered 36 16

0406400000 Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti

36 16

0406901000 Cheddar cheese 36 16

0406902000 Gouda cheese 36 10

0406903000 Camembert cheese 36 10

0406904000 Emmental cheese 36 16

0406909000 Other 36 16

0407001010 Pure-bred breeding eggs 27 10

0407001090 Other 27 10



guard

0407009000 Other 27 10

0408110000 Dried 27 12-A

0408190000 Other 27 12-A

0408910000 Dried 27 10

0408991000 Of fowls of the species Gallus domesticus 41.6 12-A

0408999000 Other 27 12-A

0409000000 Natural honey


16

0410001000 Turtles' eggs 8 5

0410002000 Salanganes' nests 8 5

0410003000 Royal jelly 8 5

0410009000 Other 8 5

0501000000 Human hair, unworked, whether or not washed or scoured; waste of human hair 3 0

0502100000 Pigs', hogs' or boars' bristles and hair and waste thereof 3 0

0502902000 Goat hair 3 0

0502909000 Other 3 0

0504001010 Of bovine 27 10

0504001090 Other 27 10

0504002000 Bladders 27 10

0504003000 Stomachs 27 10

0505100000 Feathers of a kind used for stuffing; down 3 5

0505901000 Powder of feathers 5 5

0505909000 Other 5 5

0506100000 Ossein and bones treated with acid 3 0

0506901010 Of tigers 3 0

0506901020 Of bovine animals 9 5

0506901090 Other 3 0

0506902000 Powder of bones 25.6 16

0506909000 Other 3 0

0507101000 Ivory of elephant 8 5

0507102000 Rhinoceros horns 8 5

0507109000 Other 8 5

0507901110 In whole 20 16

0507901190 Other 20 16

0507901200 Antlers 20 16



guard

0507902010 Tortoise shells and plates 8 5

0507902020 Whalebone and whalebone hair 8 3

0507902030 Pangolin shells and scales 8 5

0507902040 Hooves and claws (including nails) 8 5

0507902090 Other 8 5

0508001000 Coral 8 0

0508002010 Mother of pearl shells 8 0

0508002020 Abalone shells 8 0

0508002030 Oyster shells 8 0

0508002040 Snail shells 8 0

0508002050 Trocus shells 8 0

0508002060 Agoya shells 8 0

0508002070 Fresh water shells (Megalonaiasnervosa, Amblemaplicata, Quadrula quadrula spp.) 8 0

0508002090 Other 8 0

0508009000 Other 8 0

0510001000 Ambergris 8 5

0510002000 Castoreum 8 5

0510003000 Musk 8 5

0510004000 Ox bezoar 8 5

0510005000 Pteropi faeces 8 5

0510009010 Pancreas 8 5

0510009020 Bile 8 5

0510009030 Gecko 8 5

0510009090 Other 8 5

0511100000 Bovine semen 0 0

0511911010 Brine shrimp eggs 8 7

0511911090 Other 8 5

0511912000 Fish waste 5 5

0511919000 Other 8 10

0511991000 Animal blood 8 5

0511992010 Swine semen 0 0

0511992090 Other 0 0

0511993010 Of bovine 18 0

0511993020 Of swine 18 0

0511993090 Other 0 0

0511994000 Sinews and tendons 18 10

0511995011 Dressed 3 0



guard

0511995019 Other 3 0

0511995020 Horsehair waste 3 0

0511996000 Natural sponges of animal origin 8 0

0511999010 Silkworm eggs 18 10

0511999020 Chrysalis of silk worm 8 5

0511999030 Dead animals, other than products of dead animals of Chapter 3 8 5

0511999040 Paring and similar waste of rawhides or skins 8 5

0511999090 Other 8 5

0601101000 Of tulips 8 5

0601102000 Of lilies 4 3

0601103000 Of dahlias 8 5

0601104000 Of hyacinthus 8 5

0601105000 Of gladiolus 8 5

0601106000 Of iris 8 5

0601107000 Of freesias 8 5

0601108000 Of narcissus 8 5

0601109000 Other 8 5

0601201000 Of tulips 8 5

0601202000 Of lilies 8 5

0601203000 Of dahlias 8 5

0601204000 Of hyacinthus 8 5

0601205000 Of gladiolus 8 5

0601206000 Chicory plants and roots 8 5

0601207000 Of iris 8 5

0601208000 Of freesias 8 5

0601209010 Of narcissus 8 5

0601209090 Other 8 5

0602101000 Of fruit trees 8 5

0602109000 Other 8 10

0602201000 Apple trees 18 5

0602202000 Pear trees 18 5

0602203000 Peach trees 18 5

0602204000 Grape vines 8 5

0602205000 Persimmon trees 8 5

0602206000 Citrus trees 18 5

0602207010 Chestnut trees 8 10

0602207020 Walnut trees 8 10



guard

0602207030 Korean pine trees 8 10

0602209000 Other 8 5

0602300000 Rhododendrons and azaleas, grafted or not 8 10

0602400000 Roses, grafted or not 8 5

0602901010 Orchids or orchises 8 5

0602901020 Carnations 8 5

0602901030 Guzmania empire 8 5

0602901040 Gypsophilas 8 5

0602901050 Chrysanthemums 8 5

0602901060 Cactus 8 5

0602901090 Other 8 5

0602902011 For bonsai 8 10

0602902019 Other 8 10

0602902020 Larch trees 8 10

0602902030 Cryptomeria 8 10

0602902040 Japanese cypress 8 10

0602902050 Rigi-taeda 8 10

0602902061 For bonsai 8 10

0602902069 Other 8 10

0602902071 For bonsai 8 10

0602902079 Other 8 10

0602902081 For bonsai 8 10

0602902089 Other 8 10

0602902091 For bonsai 8 10

0602902099 Other 8 10

0602909010 Peony trees 8 10

0602909020 Camellia trees 8 10

0602909030 Mulberry trees 18 5

0602909040 Mushroom spawn 8 5

0602909090 Other 8 5

0603110000 Roses 25 5

0603120000 Carnations 25 3

0603131000 Cymbidiums 25 5

0603132000 Phalaenopsis 25 5

0603139000 Other 25 5

0603140000 Chrysanthemums 25 5

0603191000 Tulips 25 10

0603192000 Gladiolus 25 5



guard

0603193000 Lilies 25 5

0603194000 Gypsophila 25 5

0603199000 Other 25 7

0603900000 Other 25 7

0604100000 Mosses and lichens 8 10

0604911010 Leaves of ginkgos 8 10

0604911090 Other 8 10

0604919000 Other 8 5

0604990000 Other 8 5

0701100000 For seed 304 E

0701900000 Other 304 E

0702000000 Tomatoes, fresh or chilled 45 7

0703101000 Onions


E

0703102000 Shallots 27 10

0703201000 Peeled


E

0703209000 Other


E

0703901000 Leeks 27 10

0703909000 Other 27 10

0704100000 Cauliflowers and headed broccoli 27 10

0704200000 Brussels sprouts 27 10

0704901000 Cabbages 27 5

0704902000 Chinese cabbages 27 10

0704909000 Other 27 10

0705110000 Cabbage lettuce (head lettuce) 45 10

0705190000 Other 45 10

0705210000 Witloof chicory (Cichorium intybus var. foliosum) 8 10

0705290000 Other 8 5

0706101000 Carrots


7

0706102000 Turnips 27 10



guard

0706901000 Radishes 30 10

0706902000 Wasabi and horseradishes 27 5

0706903000 Codonopsis 27 16

0706904000 Platycodon grandiflorum 27 16

0706909000 Other 27 5

0707000000 Cucumbers and gherkins, fresh or chilled 27 10

0708100000 Peas (Pisum sativum) 27 10

0708200000 Beans (Vigna spp., Phaseolus spp.) 27 10

0708900000 Other leguminous vegetables 27 16

0709200000 Asparagus 27 5

0709300000 Aubergines (egg-plants) 27 10

0709400000 Celery other than celeriac 27 10

0709517000 Cultivated mushrooms (Agaricus bisporus) 30 10

0709519000 Other 30 10

0709591000 Pine mushrooms 30 16

0709592000 Oak mushrooms


12

0709593000 Ling chiu mushrooms 30 10

0709594010 King oyster mushrooms 30 10

0709594090 Other 30 10

0709595000 Winter mushrooms 30 10

0709596000 Truffles 27 16

0709599000 Other 30 10

0709601000 Sweet peppers (bell type)


E

0709609000 Other


E

0709700000 Spinach, New Zealand spinach and orache spinach (garden spinach) 27 10

0709901000 Bracken 30 16

0709902000 Flowering ferns 27 16

0709903000 Pumpkins 27 10

0709909000 Other 27 10

0710100000 Potatoes 27 10

0710210000 Peas (Pisum sativum) 27 7



guard

0710220000 Beans (Vigna spp., Phaseolus spp.) 27 7

0710290000 Other 27 7

0710300000 Spinach, New Zealand spinach and orache spinach (garden spinach) 27 10

0710400000 Sweet corn 30 7

0710801000 Onions 27 16

0710802000 Garlic 27 10

0710803000 Bamboo shoots 27 16

0710804000 Carrots 27 10

0710805000 Bracken 30 16

0710806000 Pine mushrooms 27 16

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

0710809000 Other 27 7

0710900000 Mixtures of vegetables 27 10

0711200000 Olives 27 5

0711400000 Cucumbers and gherkins 30 10

0711510000 Mushrooms of the genus Agaricus 30 5

0711591000 Truffles 27 16

0711599000 Other 30 5

0711901000 Garlic


E

0711903000 Bamboo shoots 27 16

0711904000 Carrots 30 10

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