UNITED NATIONS CONFERENCE ON TRADE AND DEVELOPMENT · PREFACE. iii PREFACE. This handbook is a part...
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U N I T E D N AT I O N S C O N F E R E N C E O N T R A D E A N D D E V E L O P M E N T
HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF
THE REPUBLIC OF KOREA in favour of least developed countries
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HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF
THE REPUBLIC OF KOREA in favour of least developed countries
U N I T E D N AT I O N S C O N F E R E N C E O N T R A D E A N D D E V E L O P M E N T
New York and Geneva 2013
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ii HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
DISCLAIMER
The designations employed and the presentation of the material in this publication do not imply the expression of any opinion whatsoever on the part of the Secretariat of the United Nations concerning the legal status of any country, territory, city or area or of its authorities, or concerning the delimitation of its frontiers or boundaries.
Material in this publication may be freely quoted or reprinted, but acknowledgement is requested, together with a reference to the document number. A copy of the publication containing the quotation or reprint should be sent to the UNCTAD secretariat, Palais des Nations, 1211 Geneva 10, Switzerland.
© Copyright United Nations 2013All rights reserved
UNCTAD/ITCD/TSB/Misc.75
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iiiPREFACE
PREFACE
This handbook is a part of a series of publications aimed at helping exporters, producers and government officials to utilize the trade opportunities available under the various Generalized System of Preferences (GSP) schemes and other trade preferences. The series comprises the following publications:
Publications in the Generalized System of Preferences series
Handbook on the Scheme of Australia (UNCTAD/ITCD/TSB/Misc.56)Handbook on the Scheme of Canada (UNCTAD/ITCD/TSB/Misc.66/Rev.1)Handbook on the Scheme of the European Community (UNCTAD/ITCD/TSB/Misc.25/Rev.3)Handbook on the Rules of Origin of the European Union(UNCTAD/ITCD/TSB/Misc.25/Rev.3/Add.1)Handbook on the Preferential Tariff Scheme of the Republic of Korea in favour of Least Developed Countries (Present volume)Handbook on the Scheme of Japan (UNCTAD/ITCD/TSB/Misc.42/Rev.4)Handbook on the Scheme of New Zealand (UNCTAD/ITCD/TSB/Misc.48)Handbook on the Scheme of Norway (UNCTAD/ITCD/TSB/Misc.29/Rev.1)Handbook on the Scheme of Switzerland (UNCTAD/ITCD/TSB/Misc.28/Rev.3)Handbook on the Scheme of Turkey (UNCTAD/ITCD/TSB/Misc.74)Handbook on the Scheme of the United States of America (UNCTAD/ITCD/TSB/Misc.58/Rev.2)List of GSP Beneficiaries (UNCTAD/ITCD/TSB/Misc.62/Rev.5)AGOA: A Preliminary Assessment (UNCTAD/ITCD/TSB/2003/1)Quantifying the Benefits Obtained by Developing Countries from the GSP UNCTAD/ITCD/TSB/Misc.52)Trade Preferences for LDCs: An Early Assessment of Benefits and Possible Improvement (UNCTAD/ITCD/TSB/2003/8)
These publications are also available from http://www.unctad.org/gsp
For further information, please contact:
Ms. Mina MashayekhiHead, Trade Negotiations and Commercial Diplomacy BranchDivision of International Trade in Goods and Services, and CommoditiesUnited Nations Conference on Trade and DevelopmentPalais des NationsCH 1211 Geneva 10, SwitzerlandTel: +41 22 917 56 40Fax: +41 22 917 00 44
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iv HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
NOTES
This handbook has been prepared by the UNCTAD secretariat based on the information below:
• Customs Law (Law No. 11602)
• Presidential Decree on Preferential Tariffs for Least-Developed Countries (Presidential Decree No. 24291)
• Presidential Decree on Tariff Concessions Granted Pursuant to the World Trade Organization Agreement and Other Agreements (Presidential Decree No.24289)
• World Trade Organization (WTO) document of WT/COMTD/N/12/Rev.1/Add.1 (20 March 2012)
This handbook provides a general explanation of the preferential tariffs for least-developed countries of the Republic of Korea to allow officials and users responsible or involved in duty-free, quota-free (DFQF) issues to gain a better understanding of the scheme. It is meant to serve as a general guide and not intended to provide legal advice.
The original Korean language versions of these texts are the sole authoritative versions in the event of a dispute.
For further inquiries, please contact:
Multilateral Customs Cooperation DivisionMinistry of Strategy and FinanceTel: +82 (0)44 215 4453Email: [email protected]: http://english.mosf.go.kr
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vCONTENTS
CONTENTS
DISCLAIMER ..................................................................................................................................................... ii
PREFACE ......................................................................................................................................................... iii
NOTES ............................................................................................................................................................. iv
CHECKLIST: HOW TO BENEFIT FROM THE DUTY-FREE, QUOTA-FREE SCHEME OF THE REPUBLIC OF KOREA ..............................................................................................................................vi
EXPLANATORY NOTES ON THE PREFENTIAL TARIFFS OF THE REPUBLIC OF KOREA FOR LEAST-DEVELOPED COUNTRIES ................................................................................................................... vii
1. Overview.............................................................................................................................................. vii
2. Beneficiaries ........................................................................................................................................ vii
3. Product coverage ................................................................................................................................ vii
4. Depth of tariff cuts ............................................................................................................................... vii
5. Safeguard clause ................................................................................................................................. vii
6. Rules of origin ......................................................................................................................................viii
ANNEXES
Least developed countries eligible for preferential tariffs .................................................................................... 1
Eligible products and tariff rates ........................................................................................................................ 3
Certificate of origin .......................................................................................................................................... 95
Presidential Decree No. 24291 on preferential tariffs for Least Developed Countries ....................................... 99
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vi HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
CHECKLIST: HOW TO BENEFIT FROM THE DUTY-FREE, QUOTA-FREE SCHEME OF
THE REPUBLIC OF KOREA
Step 1: Check the country coverage
You should check if a country falls within the definition of least-developed countries.
Step 2: Establish the tariff classification of the product
You should establish the correct tariff classification (tariff item number, HS-based) of the product intended for export to the Republic of Korea.
Step 3: Check the product coverage
You should find out whether your product is eligible for preference under the DFQFscheme of the Republic of Korea.
To do this, you should examine the product lists of the DFQF scheme in relation to the precise tariff classification and product description.
Step 4: Assess the preferential margin
If your product is eligible for preferential treatment under the DFQF scheme of the Republic of Korea, you should assess the preferential margin to determine the price you can offer your buyer/importer.
Step 5: Comply with origin criteria
You should ensure that your product complies with the orgin criteria set by the Republic of Korea.
Step 6: Check consignment conditions
You should ensure that the consignment conditions specified are met.
Step 7: Prepare documentary evidence
The DFQF scheme requires the certificate of origin as documentary evidence.
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viiEXPLANATORY NOTES
EXPLANATORY NOTES ON THE PREFENTIAL TARIFFS OF THE REPUBLIC OF KOREA FOR LEAST-DEVELOPED COUNTRIES
1. Overview
The preferential tariff system of the Republic of Korea, which started in 2000, aims to contribute to the economic development and trade expansion of the least-developed countries (LDCs). The Government of the Republic of Korea has increased the product coverage since the WTO Ministerial Council in Hong Kong in December 2005. At the end of 2007, product coverage was only 1.8 per cent on the basis of the HS 6-digit classification, but jumped to 75 per cent in 2008. Since then, it has increased every year: to 80 per cent in 2009, 85 per cent in 2010, 90 per cent in 2011 and finally 95 per cent in 2012.
Regarding rules of origin, the Republic of Korea also eased the value added rule in 2012. The value of input of the exporting country should exceed 40 per cent of the free on board (FOB) price of the final products, which was 50 per cent until 2011.
The Republic of Korea has a law and a presidential decree to govern the granting of a preferential tariff to LDCs: paragraph 3 of article 76 of the Customs Law and the Presidential Decree on Preferential Tariffs for Least-Developed Countries.
2. Beneficiaries
The Republic of Korea grants preferential tariffs to 48 least-developed countries (see annex 1). A list of the countries is attached to the presidential decree as an annex.
3. Product coverage
The total number of items that preferential tariffs are applied to is 4,802 out of 5,052 items on an HS 6-digit basis, which amounts to 95 per cent. For a comprehensive list of the products covered, see annex 2.
• For industrial products, almost every item is covered except for a small number of sensitive items such as crude oil and petroleum products.
• For agricultural and fishery products, 483 items, or about 63 per cent, are covered, with the exceptions being some sensitive items including rice, beef, pork, etc.
4. Depth of tariff cuts
The preferential tariff rate is zero for all products without quotas (see annex 2). In the case of products eligible for minimum market access under the Presidential Decree on Tariff Concessions Granted Pursuant to the World Trade Organization Agreement and Other Agreements, preferential tariffs apply only to the in-quota amount.1
5. Safeguard clause
In cases where a sharp increase in the import of products eligible for preferential tariffs causes or threatens to cause serious injury to domestic industries which produce similar products, or directly competitive or substitutable products, for the purpose of protecting domestic industries the relevant ministry or interested person may request the Minister of Strategy and Finance to suspend the application of preferential tariffs to the product in question. When it is determined as a result of examination that there are reasons to suspend the application of preferential tariffs, the Ministry of Strategy and Finance shall decide the suspension of the application of preferential tariffs immediately and announce the decision in a ministerial ordinance.
1 Quota amount: HS 0802.90.10(52.9 Tons); HS1007.10.0000 (13.7 tons); HS1008.21.1000 (0.4 tons).
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viii HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
6. Rules of origin
(1) Products eligible for preferential tariffs shall be wholly produced or obtained in the exporting country. The following products shall be considered as wholly produced or obtained in the exporting country:
(a) Raw materials or mineral products extracted from the soil, waters or seabed of the exporting country;
(b) Agricultural and forestry products harvested in the exporting country;
(c) Animals born and raised in the exporting country and products obtained from such animals;
(d) Products obtained by hunting or fishing conducted in the exporting country;
(e) Marine products caught on the high seas by vessels of the exporting country and products manufactured or processed, using such products as a material. In this case, “vessels of the exporting country” refers to vessels registered in the exporting country, at least 60 per cent of the equity of which is owned by a citizen(s) or the Government of the exporting country, or corporation or association legitimately registered in the exporting country;
(f) Used articles collected in the exporting country, fit only for the recovery of raw materials;
(g) Waste and scrap resulting from manufacturing operations conducted in the exporting country;
(h) Goods produced in the exporting country exclusively from the products referred to in subparagraphs (a) to (g) above.
(2) Products which are finally manufactured or processed in the exporting country by using products, as input, which originate from countries other than the exporting country, or the origin of which is not determined, shall be eligible for preferential tariffs if the value of the inputs does not exceed 60 per cent of the FOB price of the final products. In this case, if the final products include products originating from the Republic of Korea as input, the value of these products shall be excluded from the calculation of the total value of inputs.
(3) The value of inputs referred to in paragraph (2) above shall be calculated in the following order:
(a) The value including freight and insurance cost at the time of importation to the exporting country (cost, insurance and freight (CIF) price);
(b) The ascertainable price paid first for the inputs in the exporting country.
(4) Those who wish to receive preferential tariffs shall submit a certificate of origin (see annex 3) issued by the Government of the exporting country or an authority designated by the Government of the exporting country.
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Annex 1Least developed countries eligible for preferential tariffs
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2 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
LEAST DEVELOPED COUNTRIES ELIGIBLE FOR PREFERENTIAL TARIFFS
Asia (14)
Afghanistan, Bangladesh, Bhutan, Cambodia, Kiribati, Lao People’s Democratic Republic, Myanmar, Nepal, Samoa, Solomon Islands, Timor-Leste, Tuvalu, Vanuatu and Yemen.
Africa (33)
Angola, Benin, Burkina Faso, Burundi, Central African Republic, Chad, Comoros, Democratic Republic of the Congo, Djibouti, Equatorial Guinea, Eritrea, Ethiopia, Gambia, Guinea, Guinea Bissau, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Niger, Rwanda, Sao Tome and Principe, Senegal, Sierra Leone, Somalia, Sudan, Togo, Uganda, United Republic of Tanzania and Zambia.
America (1)
Haiti.
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Annex 2Eligible products and tariff rates
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4 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
0101211000 0 0 0101219000 8 0 0101291000 8 0 0101299000 8 0 0101301000 8 0 0101309000 8 0 0101900000 8 0 0102299000 0 0 0102399000 0 0 0102909090 0 0 0104101000 0 0 0104201000 8 0 0104209000 8 0 0105120000 9 0 0105131000 0 0 0105140000 9 0 0105150000 9 0 0105991010 0 0 0105992000 9 0 0105999000 9 0 0106110000 8 0 0106121000 8 0 0106141000 0 0 0106149000 8 0 0106191000 8 0 0106193000 8 0 0106194000 8 0 0106195010 0 0 0106196010 0 0 0106196090 8 0 0106202000 8 0 0106310000 8 0 0106320000 8 0 0106411000 8 0 0106419000 8 0 0106490000 8 0 0106901000 8 0 0106903020 8 0 0204100000 22.5 0 0204210000 22.5 0 0204220000 22.5 0
HS code MFN rate LDC rate
0204230000 22.5 00204300000 22.5 00204410000 22.5 00204420000 22.5 00204430000 22.5 00204501000 22.5 00204502000 22.5 00205001000 27 00205002000 27 00207240000 18 00207250000 18 00207261000 18 00207262010 22.5 00207262090 27 00207271000 18 00207272010 22.5 00207272090 27 00207430000 22.5 00207442010 22.5 00207442090 27 00207452010 22.5 00207452090 27 00207530000 22.5 00207542010 22.5 00207542090 27 00207552010 22.5 00207552090 27 00207603210 22.5 00207603290 27 00207604210 22.5 00207604290 27 00208100000 22.5 00208300000 18 00208401000 30 00208500000 18 00208600000 18 00208901000 27 00208909090 18 00209100000 3 00209900000 3 00210910000 22.5 0
HS code MFN rate LDC rate
0210930000 22.5 00210991030 22.5 00210999010 22.5 00210999020 22.5 00210999090 22.5 00301111000 10 00301119000 10 00301190000 10 00301912000 10 00301921000 0 00301930000 10 00305510000 20 00305598000 20 00301994010 0 00301996000 10 00301999030 10 00301999051 0 00301999060 10 00301999093 10 00301999094 10 00301999096 10 00302111000 20 00302112000 20 00302190000 20 00302220000 20 00302230000 20 00302310000 20 00302320000 20 00302330000 20 00302351000 20 00302352000 20 00302360000 20 00302390000 20 00302410000 20 00302430000 20 00302440000 20 00302450000 20 00302510000 20 00302520000 20 00302530000 20 00302550000 20 0
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5ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
0302740000 20 0 0302810000 20 0 0302891000 20 0 0302893000 20 0 0302894000 20 0 0302895000 20 0 0302901000 20 0 0302902000 20 0 0303110000 10 0 0303120000 10 0 0303130000 10 0 0303140000 10 0 0303190000 10 0 0303260000 10 0 0303410000 10 0 0303451000 10 0 0303452000 10 0 0303460000 10 0 0303490000 10 0 0303630000 10 0 0303640000 10 0 0303650000 10 0 0303660000 10 0 0303840000 10 0 0303899020 10 0 0303901000 10 0 0303902010 10 0 0304310000 20 0 0304320000 20 0 0304330000 20 0 0304390000 20 0 0304410000 20 0 0304420000 20 0 0304431000 20 0 0304439000 20 0 0304440000 20 0 0304450000 20 0 0304460000 20 0 0304491000 20 0 0304492000 20 0 0304499000 20 0 0304511000 20 0 0304519000 20 0
HS code MFN rate LDC rate
0304521000 20 00304529000 20 00304531000 20 00304539000 20 00304541000 20 00304549000 20 00304551000 20 00304559000 20 00304591010 20 00304591090 20 00304592010 20 00304592090 20 00304593010 20 00304593090 20 00304599010 20 00304599090 20 00304710000 10 00304750000 10 00304831000 10 00304871000 10 00304891000 10 00304894000 10 00304919000 10 00304939000 10 00304941000 10 00304949000 10 00304959000 10 00304999000 10 00305100000 20 00305201000 20 00305202000 20 00305203000 20 00305204010 20 00305204020 20 00305204030 20 00305204090 20 00305311000 20 00305312000 20 00305321000 20 00305322000 20 00305391000 20 00305392000 20 00305420000 20 0
HS code MFN rate LDC rate
0305491000 20 00305492000 20 00305610000 20 00305620000 20 00305631000 20 00305639000 20 00305692000 20 00305694000 20 00305695000 20 00305696000 20 00305698000 20 00305721000 20 00306111000 20 00306121010 20 00306121020 20 00306141011 20 00306141012 20 00306141090 20 00306142010 20 00306142090 20 00306143010 20 00306149010 20 00306151000 20 00306191000 20 00306211000 20 00306219000 20 00306221010 20 00306221020 20 00306229000 20 00306241010 20 00306241020 20 00306242000 20 00306243000 20 00306244011 20 00306244012 20 00306244090 20 00306254000 20 00306294000 20 00307111010 0 00307111090 5 00307119000 20 00307191000 20 00307192000 20 0
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6 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
0307193000 20 0 0307411000 10 0 0307412000 10 0 0307492000 10 0 0307493000 10 0 0307511000 20 0 0307512000 20 0 0307591010 20 0 0307591030 20 0 0307591090 20 0 0307592000 20 0 0307599000 20 0 0307609000 20 0 0307712010 0 0 0307912010 0 0 0308901011 0 0 0404902000 36 0 0405200000 8 0 0406902000 36 0 0406903000 36 0 0406904000 36 0 0406909000 36 0 0407210000 27 0 0407290000 27 0 0407900000 27 0 0408910000 27 0 0410001000 8 0 0410002000 8 0 0410003000 8 0 0410009000 8 0 0501000000 3 0 0502100000 3 0 0502902000 3 0 0502909000 3 0 0504001010 27 0 0504001090 27 0 0504002000 27 0 0504003000 27 0 0505100000 3 0 0505901000 5 0 0505909000 5 0 0506100000 3 0 0506901010 3 0
HS code MFN rate LDC rate
0506901090 3 00506909000 3 00507101000 8 00507102000 8 00507109000 8 00507902010 8 00507902020 8 00507902030 8 00507902090 8 00508002020 8 00508002030 8 00508002040 8 00508002050 8 00508002060 8 00508002070 8 00508002090 8 00510001000 8 00510002000 8 00510003000 8 00510005000 8 00510009030 8 00511100000 0 00511911010 8 00511992010 0 00511992090 0 00511993020 18 00511993090 0 00511995011 3 00511995019 3 00511995020 3 00511996000 8 00511999020 8 00511999040 8 00601101000 8 00601102000 4 00601103000 8 00601104000 8 00601105000 8 00601106000 8 00601107000 8 00601108000 8 00601109000 8 00601201000 8 0
HS code MFN rate LDC rate
0601202000 8 00601203000 8 00601204000 8 00601205000 8 00601206000 8 00601207000 8 00601208000 8 00601209010 8 00601209090 8 00602101000 8 00602109000 8 00602207010 8 00602207020 8 00602207030 8 00602300000 8 00602400000 8 00602901010 8 00602901020 8 00602901030 8 00602901040 8 00602901060 8 00602902011 8 00602902019 8 00602902020 8 00602902030 8 00602902040 8 00602902050 8 00602902061 8 00602902069 8 00602902071 8 00602902079 8 00602902081 8 00602902089 8 00602902091 8 00602902099 8 00602909010 8 00602909020 8 00602909040 8 00603110000 25 00603120000 25 00603131000 25 00603132000 25 00603139000 25 0
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7ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
0603150000 25 0 0603191000 25 0 0603192000 25 0 0603194000 25 0 0603199000 25 0 0603900000 25 0 0604201000 8 0 0604202010 8 0 0604202090 8 0 0604901000 8 0 0703102000 27 0 0703901000 27 0 0703909000 27 0 0704100000 27 0 0704200000 27 0 0704901000 27 0 0705110000 45 0 0705190000 45 0 0705210000 8 0 0705290000 8 0
0706101000
30% or 134won/kg whichever is the greater
0
0706102000 27 0 0706902000 27 0 0706909000 27 0 0708100000 27 0 0708900000 27 0 0709200000 27 0 0709300000 27 0 0709400000 27 0 0709519000 30 0 0709593000 30 0 0709594010 30 0 0709594090 30 0 0709595000 30 0 0709599000 30 0 0709700000 27 0 0709910000 27 0 0709920000 27 0 0709992000 27 0 0710100000 27 0
HS code MFN rate LDC rate
0710210000 27 00710220000 27 00710290000 27 00710300000 27 00710400000 30 00710900000 27 00711200000 27 00711400000 30 00711510000 30 00711591000 27 00711599000 30 01007100000 779.4 01007900000 3 01008211000 18 01008219000 3 01008291000 3 01008299000 3 01008300000 3 00711904000 30 00711905099 27 00711909000 27 00712311000 30 0
0712319000
30% or 1,218won/kg whichever is the greater
0
0712330000
30% or 1,218won/kg, whichever is the greater
0
0712391030
30% or 842won/kg whichever is the greater
0
0712391040 30 00712391050 30 0
0712902040
30% or 864won/kg whichever is the greater
0
0712902050 30 00712902060 30 00712902080 30 0
HS code MFN rate LDC rate
0712902093 27 0
0712902094
30% or 1,446won/kg, whichever is the greater
0
0712909000 27 00713101000 27 00713102000 0 00713109000 27 00713500000 27 00714301000 45 00714401000 45 00714501000 45 00714901010 45 00714909010 45 00801110000 30 00801120000 30 00801190000 30 00801210000 30 00801220000 30 00801310000 8 00801320000 8 00802110000 8 00802120000 8 00802210000 8 00802220000 8 00802510000 30 00802520000 30 00802610000 30 00802620000 30 00802700000 30 00802800000 30 0
0802901010
566.8% or 2,664won/kg whichever is the greater
0
0802901020
566.8% or 2,664won/kg whichever is the greater
0
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8 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
0802902010
27.0% or 803won/kg whichever is the greater
0
0802902020
27.0% or 803won/kg whichever is the greater
0
0802909000 30 0 0804200000 30 0 0804400000 30 0 0805400000 30 0 0805501000 30 0 0805502010 30 0 0807190000 45 0 0807200000 30 0 0808400000 45 0 0809100000 45 0 0809210000 24 0 0809290000 24 0 0810200000 45 0 0810400000 45 0 0810500000 45 0 0810600000 45 0 0811100000 30 0 0811200000 30 0 0812100000 30 0 0812909000 30 0 0813100000 45 0 0813200000 18 0 0814001000 30 0 0814002000 30 0 0901110000 2 0 0901220000 8 0 0901901000 3 0 0901902000 8 0 0902400000 40 0 0903000000 25 0 0904120000 8 0 0905100000 8 0 0905200000 8 0 0906110000 8 0 0906191000 8 0
HS code MFN rate LDC rate
0906192000 8 00906201000 8 00906202000 8 00907100000 8 00907200000 8 00908110000 8 00908120000 8 00908210000 8 00908220000 8 00908310000 8 00908320000 8 00909611000 8 00909612000 8 00909613000 8 00909621000 8 00909622000 8 00909623000 8 00910200000 8 00910911000 8 00910991000 8 00910999000 8 01001110000 3 01001190000 3 01001911000 3 01001919000 1.8 01001991010 3 01001991090 0 01001992010 3 01001992090 1.8 01001999010 3 01001999090 1.8 01101001000 3 01101002000 5 01102200000 5 01102903000 5 01104309000 5 01106100000 8 01106201000 8 01106209000 8 01107209000 27 01203000000 3 01204000000 3 01205101000 0 0
HS code MFN rate LDC rate
1205901000 0 01206000000 25 01207100000 3 01207210000 3 01207291000 2 01207299000 3 01207300000 3 01207500000 3 01207600000 3 01207700000 3 01207910000 3 01207992000 3 01207999000 3 01208100000 3 01208900000 3 01209100000 0 01209210000 0 01209220000 0 01209230000 0 01209240000 0 01209250000 0 01209291000 0 01209292000 0 01209293000 0 01209294000 0 01209299000 0 01209300000 0 01209911010 0 01209911090 0 01209912000 0 01209913000 0 01209914000 0 01209915000 0 01209919000 0 01209991010 0 01209991090 0 01209992000 0 01209993000 0 01209994000 0 01209999000 0 01210100000 30 01210201000 30 01210202000 30 0
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9ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
1211300000 8 0 1211400000 8 0 1211901000 8 0 1211902000 8 0 1211903000 8 0 1211904000 8 0 1211905000 8 0 1211909030 8 0 1211909040 8 0 1211909050 8 0 1211909060 8 0 1211909070 8 0 1211909080 8 0 1211909091 8 0 1212218029 20 0 1212219019 20 0 1212298029 20 0 1212299019 20 0 1212910000 3 0 1212920000 20 0 1212930000 3 0 1212940000 8 0 1212992000 8 0 1212993000 8 0 1212996000 8 0 1212999000 8 0 1213000000 8 0 1214101000 1 0 1214109000 10 0 1214909011 1 0 1214909019 18 0 1301200000 3 0 1301901000 3 0 1301902010 3 0 1301902090 3 0 1301909000 3 0 1302110000 8 0 1302120000 8 0 1302130000 30 0 1302192000 8 0 1302193000 8 0 1302199010 8 0 1302199020 8 0
HS code MFN rate LDC rate
1302199091 8 01302199099 8 01302200000 8 01302311000 8 01302312000 8 01302319000 8 01302320000 8 01302390000 8 01401101000 8 01401102000 8 01401109000 8 01401201000 8 01401209000 8 01401901000 8 01401909000 8 01404200000 3 01404902010 3 01404902020 3 01404902090 3 01404903010 5 01404903020 5 01404904000 3 01404906010 3 01404906020 3 01404906090 3 01404909000 3 01501101000 3 01501109000 3 01501201000 3 01501209000 3 01501900000 3 01502101010 2 01502101090 2 01502109000 3 01502901010 2 01502901090 2 01502909000 3 01503002000 3 01503009000 3 01504109000 3 01504200000 3 01504301000 3 01504309000 3 0
HS code MFN rate LDC rate
1505001000 3 01505009000 3 01506001000 3 01506009000 3 01507101000 5 01507102000 5 01507109000 5 01507901020 5 01507901090 5 01508100000 27 01508901000 27 01508909000 27 01509100000 5 01509900000 5 01510000000 5 01511100000 3 01511901000 2 01511902000 2 01511909000 2 01512111000 5 01512112000 5 01512191010 5 01512191020 5 01512199010 5 01512199020 5 01512210000 5 01512291000 5 01512299000 5 01513110000 3 01513191000 3 01513199000 3 01513211000 5 01513212000 8 01513291010 5 01513291020 8 01513299000 8 01514911000 5 01514912000 5 01515110000 5 01515190000 5 01515210000 5 01515290000 5 01515300000 5 0
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10 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
1515909010 5 0 1515909020 8 0 1515909030 8 0 1515909040 8 0 1516102000 8 0 1516109000 8 0 1516201020 36 0 1516201030 36 0 1516202010 8 0 1516202020 8 0 1516202030 8 0 1516202040 8 0 1516202050 8 0 1516202090 8 0 1517100000 8 0 1517901000 8 0 1517902000 8 0 1517909000 8 0 1518001000 8 0 1518002000 8 0 1518009010 5 0 1518009090 8 0 1520000000 8 0 1521101000 8 0 1521102000 8 0 1521109000 8 0 1521901000 8 0 1521902000 8 0 1521909000 8 0 1522001010 8 0 1522001090 8 0 1522009000 8 0 1601009000 30 0 1602201000 30 0 1602209000 30 0 1602311000 30 0 1602319000 30 0 1604121000 20 0 1604129000 20 0 1604131000 20 0 1604139000 20 0 1604151000 20 0 1604159000 20 0
HS code MFN rate LDC rate
1604161000 20 01604169000 20 01604171000 20 01604191010 20 01604191020 20 01604199010 20 01604201000 20 01604202000 20 01604203000 20 01604204010 20 01604204090 20 01605101010 20 01605101091 20 01605101099 20 01605109000 20 01605301000 20 01605309000 20 01605401000 20 01605409000 20 01701121000 3 01701122000 3 01701130000 3 01701141000 3 01701142000 3 01702201000 8 01702202000 8 01702302000 8 01702402000 8 01702500000 8 01702602000 8 01702902000 8 01702903000 8 01703101000 3 01703109000 3 01703901000 3 01703909000 3 01704100000 8 01704901000 8 01704902010 8 01704902020 8 01704902090 8 01704909000 8 01801001000 2 0
HS code MFN rate LDC rate
1801002000 8 01802001000 8 01802009000 8 01803100000 5 01803200000 5 01804000000 5 01805000000 5 01806100000 8 01806201000 8 01806209010 8 01806209090 8 01806311000 8 01806319000 8 01806321000 8 01806329000 8 01806901000 8 01806902119 40 01806902191 8 01806902199 8 01806902210 8 01806902991 8 01806902992 8 01806903010 5.4 01806903099 8 01806909010 8 01806909090 8 01901109010 8 01901109090 8 01901202000 8 01902111000 5 01902112000 5 01902119000 5 01902193000 5 01902199000 5 01902200000 5 01902301010 5 01902301090 5 01902309000 5 01902400000 5 01903001000 8 01903009000 8 01904101000 5.4 01904102000 5.4 0
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11ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
1904201000 45 0 1904300000 8 0 1905100000 8 0 1905200000 8 0 1905310000 8 0 1905320000 8 0 1905400000 8 0 1905901010 8 0 1905901020 8 0 1905901030 8 0 1905909010 8 0 1905909020 8 0 2001100000 30 0 2001901000 30 0 2001909010 30 0 2001909020 30 0 2001909030 30 0 2001909040 30 0 2001909090 30 0 2002100000 8 0 2002901000 5 0 2002909000 8 0 2003104000 20 0 2003109000 20 0 2003903000 20 0 2003909000 20 0 2004100000 18 0 2004901000 30 0 2004909000 30 0 2005101000 20 0 2005109000 20 0 2005201000 20 0 2005209000 20 0 2005400000 20 0 2005511000 20 0 2005512000 20 0 2005519000 20 0 2005591000 20 0 2005592000 20 0 2005600000 20 0 2005700000 20 0 2005992000 20 0 2005999000 20 0
HS code MFN rate LDC rate
2006003000 30 02006004000 30 02006005000 20 02006006010 20 02006006090 20 02006007000 20 02006008000 20 02006009010 15 02006009030 20 02006009090 30 02007100000 30 02007919000 30 02007999000 30 02008500000 45 02008600000 45 02008701000 50 02008709000 45 02008910000 45 02009110000 54 02009190000 54 02009311000 50 02009312000 50 02009319000 54 02009391000 50 02009392000 50 02009500000 30 02009610000 45 02009690000 45 02009710000 45 02009790000 45 02009891020 50 02009892000 30 02009901020 50 02009901030 50 02009909000 50 02101111000 8 02101119000 8 02101121000 8 02101129010 8 02101129090 8 02101209019 40 02101209090 40 02101301000 8 0
HS code MFN rate LDC rate
2101309000 8 02102101000 8 02102102000 8 02102103000 8 02102104000 8 02102109000 8 02102201000 8 02102202000 8 02102203010 8 02102203090 8 02102204090 8 02102209000 8 02102300000 8 02103100000 8 02103201000 8 02103202000 45 02103301000 8 02103302000 8 02103901010 8 02103901020 8 02103901090 45 02103909010 8 02103909020 45 02104101000 18 02104102000 30 02104103000 18 02104109000 18 02104200000 30 02105001010 8 02105001090 8 02105009010 8 02105009090 8 02106101000 8 02106109020 8 02106109030 8 02106901010 8 02106901020 8 02106901090 8 02106902000 8 02106903011 8 02106903019 8 02106909010 8 02106909021 8 0
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12 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
2106909022 8 0 2106909023 8 0 2106909030 8 0 2106909040 8 0 2106909050 8 0 2106909060 8 0 2106909070 8 0 2106909099 8 0 2201100000 8 0 2201901000 8 0 2201909000 8 0 2202101000 8 0 2202109000 8 0 2202901000 8 0 2202902000 9 0 2202903000 8 0 2202909000 8 0 2204100000 15 0 2204211000 15 0 2204212000 15 0 2204219000 15 0 2204291000 15 0 2204292000 15 0 2204299000 15 0 2204300000 30 0 2205100000 15 0 2205900000 15 0 2206001010 15 0 2206001020 15 0 2206001090 15 0 2206002010 15 0 2206002020 15 0 2206002030 15 0 2206002090 15 0 2206009010 15 0 2206009090 15 0 2207101000 10 0 2207200000 8 0 2208201000 15 0 2208209000 15 0 2208301000 20 0 2208302000 20 0 2208303000 20 0
HS code MFN rate LDC rate
2208309000 20 02208400000 20 02208500000 20 02208600000 20 02208701000 20 02208702000 20 02208709000 20 02208901000 20 02208904000 30 02208906000 30 02208907000 20 02208909000 30 02209001000 8 02209009000 8 02301102000 5 02301201000 5 02302100000 5 02302300000 2 02302409000 5 02302500000 5 02303100000 0 02303200000 5 02303301000 3 02303309000 5 02304000000 1.8 02305000000 5 02306100000 2 02306200000 5 02306300000 5 02306410000 0 02306490000 0 02306500000 2 02306600000 2 02306902000 5 02306903000 5 02307000000 5 02308001000 5 02308002000 5 02308003000 5 02309101000 5 02309102000 5 02309901010 4.2 02309901020 4.2 0
HS code MFN rate LDC rate
2309901030 5 02309901040 4.2 02309902091 5 02309903010 5 02309903020 5 02309903030 5 02309903090 5 02401101000 20 02401102000 20 02401103000 20 02401109000 20 02401201000 20 02401202000 20 02401203000 20 02401209000 20 02402201000 40 02402209000 40 02403911000 32.8 02501001010 1 02501001020 1 02501009010 8 02501009020 8 02501009090 8 02502000000 2 02503000000 2 02504101000 3 02504102000 3 02504109000 3 02504901000 3 02504902000 3 02504909000 3 02505100000 2 02505901010 3 02505901020 3 02505901090 3 02505909000 3 02506101000 3 02506102000 3 02506103000 3 02506201000 3 02506209000 3 02507001010 3 02507001090 3 0
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13ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
2507002010 3 0 2507002020 3 0 2507002090 3 0 2507009000 3 0 2508100000 3 0 2508300000 3 0 2508401000 3 0 2508402000 3 0 2508409000 3 0 2508501000 3 0 2508502000 3 0 2508503000 3 0 2508600000 3 0 2508701000 3 0 2508702000 3 0 2509000000 3 0 2510101000 0 0 2510102000 1 0 2510109000 1 0 2510201000 3 0 2510202000 3 0 2510209000 3 0 2511100000 3 0 2511200000 3 0 2512000000 3 0 2513101000 3 0 2513109000 3 0 2513201010 3 0 2513201020 3 0 2513201030 3 0 2513201090 3 0 2513202010 3 0 2513202020 3 0 2513202030 3 0 2513202090 3 0 2514001000 3 0 2514009000 3 0 2515111000 3 0 2515112000 3 0 2515121000 3 0 2515122000 3 0 2515200000 3 0 2516110000 3 0
HS code MFN rate LDC rate
2516120000 3 02516201000 3 02516209000 3 02516901000 3 02516909000 3 02517101000 3 02517102000 3 02517109000 3 02517200000 3 02517300000 3 02517410000 3 02517491000 3 02517492000 3 02517499000 3 02518100000 3 02518200000 3 02518300000 3 02519100000 3 02519901000 3 02519902000 3 02519909000 3 02520101000 5 02520102000 5 02520201000 5 02520209000 5 02521001000 3 02521009000 3 02522100000 3 02522200000 3 02522300000 3 02523100000 5 02523210000 5 02523290000 5 02523300000 8 02523901000 5 02523909000 5 02524100000 5 02524901000 5 02524902000 5 02524909000 5 02525100000 3 02525200000 3 02525300000 3 0
HS code MFN rate LDC rate
2526101000 3 02526109000 3 02526200000 5 02528001000 3 02528002000 3 02528003000 3 02528004000 3 02528009000 3 02529100000 3 02529211000 2 02529219000 2 02529221000 2 02529229000 2 02529301000 2 02529302000 2 02529303000 2 02530101000 3 02530102000 3 02530200000 3 02530901000 3 02530902000 3 02530903000 3 02530904000 3 02530905000 3 02530906000 3 02530907000 3 02530908000 3 02530909010 3 02530909020 3 02530909030 8 02530909040 8 02530909050 3 02530909091 3 02530909099 3 02601111000 0 02601112000 0 02601119000 0 02601121000 0 02601122000 0 02601129000 0 02601200000 1 02602000000 0 02603000000 0 0
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14 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
2604000000 0 0 2605000000 0 0 2606000000 0 0 2607000000 0 0 2608000000 0 0 2609000000 0 0 2610000000 0 0 2611001000 0 0 2611002000 0 0 2611009000 0 0 2612100000 0 0 2612200000 0 0 2613100000 0 0 2613900000 0 0 2614001000 0 0 2614002000 0 0 2614009000 0 0 2615100000 0 0 2615901000 0 0 2615902000 0 0 2615903000 0 0 2616100000 0 0 2616901000 0 0 2616902000 0 0 2617100000 0 0 2617901000 0 0 2617902000 0 0 2617903000 0 0 2617904000 0 0 2617909000 0 0 2618000000 2 0 2619001010 2 0 2619001090 2 0 2619002000 2 0 2619003000 2 0 2619009000 2 0 2620110000 2 0 2620190000 2 0 2620210000 2 0 2620290000 2 0 2620300000 2 0 2620400000 2 0 2620600000 2 0
HS code MFN rate LDC rate
2620910000 2 02620990000 2 02621100000 2 02621900000 2 02701110000 0 02701121000 0 02701122000 0 02701129010 0 02701129090 0 02701190000 0 02701201000 1 02701202000 1 02701209000 1 02702100000 1 02702200000 1 02703001000 1 02703002000 1 02704001010 3 02704001090 3 02704002000 3 02704003000 3 02705000000 5 02706001000 5 02706002000 5 02706009000 5 02707100000 3 02707200000 3 02707300000 3 02707400000 5 02707500000 5 02707910000 5 02707991000 5 02707992000 5 02707993000 8 02707999000 5 02708100000 5 02708200000 5 02710124000 0 02710125000 0 02710201040 0 02710201050 0 02710911020 0 02710991020 0 0
HS code MFN rate LDC rate
2711110000 3 02711120000 3 02711130000 3 02711141000 5 02711142000 5 02711143000 5 02711144000 5 02711190000 5 02711210000 3 02711290000 5 02712101000 8 02712109000 8 02712200000 8 02712901010 8 02712901020 8 02712901090 8 02712909010 8 02712909020 8 02712909030 8 02712909040 8 02712909090 8 02713110000 5 02713120000 5 02713200000 5 02713900000 5 02714100000 5 02714901000 5 02714902000 5 02714903000 5 02715001000 5 02715002000 5 02715003000 5 02715009000 5 02716000000 5 02801100000 5.5 02801200000 5.5 02801301000 5.5 02801302000 5.5 02802001000 5 02802002000 5 02802003000 5 02803001000 5.5 02803009011 5 0
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15ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
2803009019 5.5 0 2803009090 5.5 0 2804100000 5.5 0 2804210000 5.5 0 2804291000 5.5 0 2804292000 5.5 0 2804293000 5.5 0 2804294000 5.5 0 2804299000 5.5 0 2804300000 5.5 0 2804400000 5.5 0 2804501000 5.5 0 2804502000 5.5 0 2804610000 3 0 2804690000 5 0 2804701000 5 0 2804709000 5.5 0 2804800000 5.5 0 2804900000 5.5 0 2805110000 5.5 0 2805120000 5.5 0 2805190000 5.5 0 2805301000 5.5 0 2805302000 5.5 0 2805303000 5.5 0 2805304000 5.5 0 2805305000 5.5 0 2805309000 5.5 0 2805400000 5.5 0 2806100000 5.5 0 2806200000 5.5 0 2807001010 5.5 0 2807001090 5.5 0 2807002000 5.5 0 2808001010 5.5 0 2808001090 5.5 0 2808002000 5.5 0 2809100000 5.5 0 2809201010 5.5 0 2809201090 5.5 0 2809202010 5.5 0 2809202020 5.5 0 2809202090 5.5 0
HS code MFN rate LDC rate
2810001010 5.5 02810001090 5.5 02810002000 5.5 02810003000 5.5 02810009000 5.5 02811111000 5.5 02811119000 5.5 02811191000 5.5 02811192000 5.5 02811193000 5.5 02811194000 5.5 02811195000 5.5 02811196000 5.5 02811197000 5.5 02811198000 5.5 02811199010 5.5 02811199090 5.5 02811210000 5.5 02811221000 5.5 02811229010 5.5 02811229090 5.5 02811291000 5.5 02811292000 5.5 02811293000 5.5 02811294000 5.5 02811295000 5.5 02811299000 5.5 02812101010 5 02812101020 5 02812101030 5 02812101040 5 02812101050 5 02812101060 5 02812101090 5 02812102010 5 02812102020 5 02812102030 5 02812102090 5 02812901000 5.5 02812902000 5.5 02812909000 5.5 02813100000 5.5 02813901020 5.5 0
HS code MFN rate LDC rate
2813901090 5.5 02813902010 5.5 02813902090 5.5 02813903000 5.5 02813909000 5.5 02814100000 1 02814200000 2 02815110000 5.5 02815120000 8 02815200000 5.5 02815301000 5.5 02815302000 5.5 02816101000 5.5 02816102000 5.5 02816400000 5.5 02817001000 5.5 02817002000 5.5 02818101000 3 02818109000 3 02818200000 1 02818301000 5.5 02818309000 5.5 02819100000 5.5 02819901010 5.5 02819901090 5.5 02819902000 5.5 02820100000 5 02820901000 5.5 02820902000 5.5 02820909000 5.5 02821101000 5.5 02821102000 5.5 02821200000 5.5 02822001010 5.5 02822001091 3 02822001099 5.5 02822002010 5.5 02822002090 5.5 02823001000 5.5 02823009000 5.5 02824100000 5.5 02824901000 5.5 02824909000 5.5 0
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16 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
2825101000 5.5 0 2825109010 5.5 0 2825109020 5.5 0 2825109030 5.5 0 2825109041 5.5 0 2825109049 5.5 0 2825201000 5.5 0 2825202000 5 0 2825301000 1 0 2825309000 3 0 2825401000 5.5 0 2825402000 5.5 0 2825501000 5.5 0 2825502010 2 0 2825502090 5.5 0 2825601000 5.5 0 2825602000 5.5 0 2825701000 3 0 2825702000 5.5 0 2825800000 5.5 0 2825901010 5.5 0 2825901020 1 0 2825901030 5.5 0 2825901090 5.5 0 2825902010 5.5 0 2825902020 5.5 0 2825902030 5.5 0 2825902040 5.5 0 2825902090 5.5 0 2825903010 5.5 0 2825903090 5.5 0 2825909000 5.5 0 2826120000 5.5 0 2826191000 5.5 0 2826193010 5.5 0 2826193090 5.5 0 2826194000 5.5 0 2826195000 5.5 0 2826199000 5.5 0 2826300000 5.5 0 2826901000 5.5 0 2826902000 5.5 0 2826903000 5.5 0
HS code MFN rate LDC rate
2826904000 5.5 02826905000 5.5 02826906000 5.5 02826909000 5.5 02827100000 5.5 02827200000 5.5 02827310000 5.5 02827320000 5.5 02827350000 5.5 02827391000 5.5 02827399000 5.5 02827411000 5.5 02827412010 2 02827412090 5.5 02827491000 5.5 02827492000 5.5 02827511000 5.5 02827512000 5.5 02827591000 5.5 02827599000 5.5 02827601000 5.5 02827609010 5.5 02827609090 5.5 02828100000 5.5 02828901010 5.5 02828901020 5.5 02828901090 5.5 02828902010 5.5 02828902020 5.5 02828902090 5.5 02828903000 5.5 02829110000 5.5 02829191000 5.5 02829192000 5.5 02829199000 5.5 02829901010 5.5 02829901020 5.5 02829901090 5.5 02829902010 5.5 02829902020 5.5 02829902030 5.5 02829902040 5.5 02830101000 5.5 0
HS code MFN rate LDC rate
2830109000 5.5 02830901000 5.5 02830902000 5.5 02831101000 5.5 02831102000 5.5 02831901000 5.5 02831902000 5.5 02832101000 5.5 02832109000 5.5 02832201000 5.5 02832202000 5.5 02832203000 5.5 02832209000 5.5 02832301000 5.5 02832302000 5.5 02832303000 5.5 02832309000 5.5 02833110000 5.5 02833191000 5.5 02833192000 5.5 02833199000 5.5 02833210000 5.5 02833221000 5 02833229000 5.5 02833240000 5 02833251000 2 02833259000 5.5 02833270000 5.5 02833291000 5.5 02833292010 5 02833292090 5.5 02833293010 5 02833293090 5.5 02833299000 5.5 02833300000 5.5 02833401000 5.5 02833402000 5.5 02833403000 5.5 02833409000 5.5 02834101000 5.5 02834109000 5.5 02834210000 5.5 02834291000 5.5 0
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17ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
2834299000 5.5 0 2835101010 5.5 0 2835101020 5.5 0 2835101090 5.5 0 2835102000 5.5 0 2835221000 5.5 0 2835222000 5.5 0 2835240000 5.5 0 2835250000 5.5 0 2835260000 5.5 0 2835291000 5.5 0 2835299000 5.5 0 2835310000 5.5 0 2835391000 5.5 0 2835392000 5.5 0 2835399000 5.5 0 2836200000 3 0 2836300000 5.5 0 2836400000 5.5 0 2836500000 5.5 0 2836600000 5.5 0 2836910000 5 0 2836920000 5.5 0 2836991010 5.5 0 2836991020 5.5 0 2836991031 5 0 2836991039 5.5 0 2836991090 5.5 0 2836992000 5.5 0 2837111000 5.5 0 2837112000 5.5 0 2837191010 5.5 0 2837191020 5.5 0 2837191030 5.5 0 2837191090 5.5 0 2837192000 5.5 0 2837201000 5.5 0 2837202000 5.5 0 2837209000 5.5 0 2839110000 5.5 0 2839190000 5.5 0 2839901000 5.5 0 2839902000 5.5 0
HS code MFN rate LDC rate
2839909000 5.5 02840110000 5 02840190000 5 02840200000 5 02840300000 5 02841300000 5.5 02841501000 5.5 02841509000 5.5 02841610000 5.5 02841691000 5.5 02841692000 5.5 02841693000 5.5 02841700000 5.5 02841800000 5 02841901000 5.5 02841902010 5.5 02841902020 5.5 02841902030 5.5 02841902090 5.5 02841903000 5.5 02841904000 5.5 02841905000 5.5 02841906000 5.5 02841909000 5.5 02842101000 6.5 02842109000 5.5 02842901000 5.5 02842903000 5.5 02842905000 5.5 02842909000 5.5 02843101000 5.5 02843102000 5.5 02843103000 5.5 02843109000 5.5 02843211000 5.5 02843219000 5.5 02843291000 5.5 02843299000 5.5 02843301000 5.5 02843309000 5.5 02843901000 5.5 02843909010 5.5 02843909090 5.5 0
HS code MFN rate LDC rate
2844101000 0 02844102000 0 02844109000 0 02844201000 0 02844202000 0 02844209000 0 02844301000 0 02844309000 0 02844401000 0 02844402000 0 02844403000 0 02844409000 0 02844500000 0 02845100000 0 02845901000 0 02845902000 0 02845909000 0 02846100000 5 02846901000 5 02846909000 5 02847002000 5.5 02847009000 5.5 02848001000 5.5 02848002000 5.5 02848009000 5.5 02849100000 5.5 02849200000 5 02849901000 5.5 02849909010 5.5 02849909090 5.5 02850001000 5.5 02850002000 5.5 02850003000 5.5 02850004000 5.5 02850005000 5.5 02852101000 5.5 02852102000 6.5 02852103000 6.5 02852104000 8 02852105000 0 02852106000 8 02852901000 5.5 02852902000 6.5 0
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18 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
2852904000 8 0 2853001000 5.5 0 2853002000 5.5 0 2853003000 5.5 0 2853004010 5.5 0 2853004090 5.5 0 2853005000 5.5 0 2853009000 5.5 0 2901101000 0 0 2901102000 0 0 2901103000 0 0 2901109000 0 0 2901210000 0 0 2901220000 0 0 2901230000 0 0 2901241000 0 0 2901242000 0 0 2901291000 0 0 2901292000 0 0 2901299000 0 0 2902110000 5 0 2902191000 5 0 2902199000 5 0 2902200000 3 0 2902300000 3 0 2902410000 5 0 2902420000 5 0 2902430000 3 0 2902440000 3 0 2902500000 0 0 2902600000 5 0 2902700000 3 0 2902901000 0 0 2902902000 0 0 2902903000 0 0 2902909000 0 0 2903111000 5.5 0 2903112000 5.5 0 2903120000 5.5 0 2903130000 5.5 0 2903140000 5.5 0 2903150000 5 0 2903191000 5.5 0
HS code MFN rate LDC rate
2903199000 5.5 02903210000 5.5 02903220000 5.5 02903230000 5.5 02903290000 5.5 02903310000 5.5 02903391000 5.5 02903392000 5.5 02903393000 5.5 02903394000 5.5 02903395000 5.5 02903396000 5.5 02903397000 5.5 02903399000 5.5 02903710000 5.5 02903720000 5.5 02903730000 5.5 02903740000 5.5 02903750000 5.5 02903761000 5.5 02903762000 5.5 02903763000 5.5 02903771000 5.5 02903772000 5.5 02903773000 5.5 02903774010 5.5 02903774020 5.5 02903775000 5.5 02903776010 5.5 02903776020 5.5 02903777010 5.5 02903777020 5.5 02903777030 5.5 02903777040 5.5 02903777050 5.5 02903777060 5.5 02903777070 5.5 02903779000 5.5 02903780000 5.5 02903791110 5.5 02903791120 5.5 02903791210 5.5 02903791290 5.5 0
HS code MFN rate LDC rate
2903791300 5.5 02903792000 5.5 02903799000 5.5 02903810000 5.5 02903820000 5.5 02903890000 5.5 02903911000 5.5 02903919000 5.5 02903921000 5.5 02903922000 5.5 02903991000 5.5 02903992010 5.5 02903992090 5.5 02903993000 5.5 02903999000 5.5 02904101000 5.5 02904109000 5.5 02904201000 5.5 02904209010 5.5 02904209020 5.5 02904209090 5.5 02904901000 5.5 02904902000 5.5 02904903000 5.5 02904909000 5.5 02905110000 2 02905121000 5.5 02905122010 5.5 02905122090 5.5 02905130000 5 02905140000 5.5 02905161000 5.5 02905169000 5.5 02905171000 5.5 02905172000 5.5 02905173000 5.5 02905191000 5.5 02905192000 5.5 02905193000 3 02905194000 5.5 02905199010 5 02905199020 5 02905199030 3 0
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19ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
2905199090 5 0 2905221000 5 0 2905229000 5 0 2905290000 5 0 2905310000 3 0 2905320000 5.5 0 2905391000 5.5 0 2905392000 5.5 0 2905399000 5.5 0 2905410000 5.5 0 2905420000 5.5 0 2905430000 8 0 2905440000 8 0 2905450000 8 0 2905490000 5.5 0 2905510000 5.5 0 2905590000 5.5 0 2906110000 5.5 0 2906120000 5.5 0 2906131000 5.5 0 2906132000 5.5 0 2906191000 5.5 0 2906192000 5.5 0 2906199000 5.5 0 2906210000 5.5 0 2906291000 5.5 0 2906292000 5.5 0 2906293000 5.5 0 2906299000 5.5 0 2907111000 5.5 0 2907112000 5.5 0 2907121000 5.5 0 2907122000 5.5 0 2907131000 5.5 0 2907132000 5 0 2907139000 5.5 0 2907151000 5.5 0 2907152000 5.5 0 2907191000 5.5 0 2907192000 5.5 0 2907199000 5.5 0 2907211000 5.5 0 2907212000 5.5 0
HS code MFN rate LDC rate
2907221000 5.5 02907222000 5.5 02907231000 5.5 02907232000 5.5 02907291000 5.5 02907299000 5.5 02908110000 5 02908191000 5 02908192000 5 02908193000 5 02908199000 5 02908910000 5.5 02908920000 5.5 02908991000 5.5 02908992000 5.5 02908993000 5.5 02908994000 5.5 02908999000 5.5 02909110000 5.5 02909191000 5.5 02909192000 5.5 02909199000 5.5 02909201000 5.5 02909209000 5.5 02909301000 5.5 02909302000 5.5 02909303000 5.5 02909304000 5.5 02909305000 5.5 02909309010 2 02909309090 5.5 02909410000 5.5 02909430000 5.5 02909441000 5.5 02909449000 5.5 02909491000 5.5 02909499000 5.5 02909501000 5.5 02909502000 5.5 02909503000 5.5 02909509000 5.5 02909601000 5.5 02909602000 5.5 0
HS code MFN rate LDC rate
2909603000 5.5 02909609000 5.5 02910100000 5 02910200000 5.5 02910300000 5.5 02910400000 5.5 02910900000 5.5 02911001010 5.5 02911001020 5.5 02911009000 5.5 02912110000 5.5 02912120000 5.5 02912191000 5.5 02912192000 5.5 02912193000 5.5 02912199000 5.5 02912210000 5.5 02912292000 5.5 02912293000 5.5 02912294000 5.5 02912295000 5.5 02912299000 5.5 02912410000 5 02912420000 5.5 02912491000 5.5 02912499000 5.5 02912501000 5.5 02912502000 5.5 02912503000 5.5 02912509000 5.5 02912600000 5.5 02913000000 5.5 02914110000 5.5 02914120000 3 02914130000 5.5 02914191000 5.5 02914199000 5.5 02914221000 5 02914222000 5 02914231000 5 02914232000 5 02914291000 5 02914299000 5 0
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20 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
2914310000 5.5 0 2914390000 5.5 0 2914401000 5.5 0 2914409000 5.5 0 2914501000 5.5 0 2914509000 5.5 0 2914610000 5.5 0 2914691000 5.5 0 2914699010 5.5 0 2914699090 5.5 0 2914701000 5 0 2914709010 2 0 2914709090 5 0 2915110000 5.5 0 2915121000 5.5 0 2915122000 5.5 0 2915129000 5.5 0 2915131000 5.5 0 2915132000 5.5 0 2915139000 5.5 0 2915210000 5.5 0 2915240000 5.5 0 2915291000 5.5 0 2915292000 5.5 0 2915293000 5.5 0 2915299000 5.5 0 2915310000 5.5 0 2915320000 5.5 0 2915331000 5.5 0 2915339000 5.5 0 2915360000 5.5 0 2915391000 5.5 0 2915392000 5.5 0 2915393000 5.5 0 2915394000 5.5 0 2915395000 5.5 0 2915399000 5.5 0 2915401000 5.5 0 2915409000 5.5 0 2915500000 5.5 0 2915600000 5.5 0 2915701000 5.5 0 2915702010 5.5 0
HS code MFN rate LDC rate
2915702020 5.5 02915702030 5.5 02915702040 5.5 02915702050 5.5 02915702060 5.5 02915702070 5.5 02915702080 5.5 02915702090 5.5 02915901000 5.5 02915909010 5.5 02915909090 5.5 02916111000 6.5 02916119000 6.5 02916121000 6.5 02916122000 6.5 02916123000 6.5 02916124000 6.5 02916129000 6.5 02916131000 6.5 02916139000 6.5 02916141000 6.5 02916149000 6.5 02916151000 6.5 02916152000 6.5 02916153000 6.5 02916160000 6.5 02916190000 6.5 02916201000 6.5 02916202000 6.5 02916209010 2 02916209090 6.5 02916311000 6.5 02916312000 6.5 02916313000 6.5 02916319010 2 02916319090 6.5 02916321000 6.5 02916322000 6.5 02916341000 6.5 02916342000 6.5 02916391000 6.5 02916399010 2 02916399090 6.5 0
HS code MFN rate LDC rate
2917111000 6.5 02917112000 6.5 02917113000 6.5 02917121000 6.5 02917122000 6.5 02917123010 6.5 02917123090 6.5 02917131000 6.5 02917132000 6.5 02917140000 6.5 02917191000 6.5 02917192000 6.5 02917193000 6.5 02917194000 6.5 02917195000 6.5 02917199000 6.5 02917200000 6.5 02917321000 6.5 02917329000 6.5 02917331000 6.5 02917332000 6.5 02917341000 6.5 02917342000 6.5 02917343000 6.5 02917349000 6.5 02917350000 6.5 02917361000 3 02917369000 6.5 02917370000 6.5 02917391000 6.5 02917392000 6.5 02917393000 6.5 02917399000 6.5 02918111000 6.5 02918112000 6.5 02918113000 6.5 02918120000 6.5 02918131000 6.5 02918132000 6.5 02918140000 6.5 02918151010 6.5 02918151090 6.5 02918152000 6.5 0
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21ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
2918161000 6.5 0 2918162000 6.5 0 2918163000 6.5 0 2918180000 6.5 0 2918191010 6.5 0 2918191090 6.5 0 2918192010 6.5 0 2918192090 6.5 0 2918193010 6.5 0 2918193020 6.5 0 2918193090 6.5 0 2918194000 6.5 0 2918199000 6.5 0 2918211000 6.5 0 2918212010 6.5 0 2918212090 6.5 0 2918221000 6.5 0 2918222000 6.5 0 2918223000 6.5 0 2918231010 6.5 0 2918231020 6.5 0 2918231090 6.5 0 2918232000 6.5 0 2918291000 6.5 0 2918299010 6.5 0 2918299020 6.5 0 2918299030 6.5 0 2918299040 6.5 0 2918299090 6.5 0 2918301000 2 0 2918309000 6.5 0 2918910000 6.5 0 2918991000 2 0 2918999000 6.5 0 2919100000 6.5 0 2919901011 2 0 2919901019 6.5 0 2919901020 6.5 0 2919901090 6.5 0 2919902000 6.5 0 2919909000 6.5 0 2920111000 2 0 2920119000 6.5 0
HS code MFN rate LDC rate
2920191000 2 02920199010 6.5 02920199090 6.5 02920901010 6.5 02920901020 6.5 02920901090 6.5 02920902000 6.5 02920903000 6.5 02920904010 6.5 02920904020 6.5 02920904030 6.5 02920904040 6.5 02920909010 2 02920909090 6.5 02921111010 6.5 02921111020 6.5 02921112010 6.5 02921112020 6.5 02921113010 6.5 02921113020 6.5 02921191000 6.5 02921192000 6.5 02921199010 6.5 02921199020 6.5 02921199030 6.5 02921199040 6.5 02921199050 6.5 02921199060 6.5 02921199070 6.5 02921199090 6.5 02921211000 6.5 02921212000 6.5 02921221000 6.5 02921222000 6.5 02921229000 6.5 02921291000 5 02921292000 5 02921299000 5 02921301000 6.5 02921309000 6.5 02921411000 6.5 02921412000 6.5 02921421000 6.5 0
HS code MFN rate LDC rate
2921422000 6.5 02921429010 2 02921429090 6.5 02921431000 6.5 02921432000 6.5 02921433000 6.5 02921439010 6.5 02921439091 2 02921439099 6.5 02921441000 6.5 02921449000 6.5 02921451000 6.5 02921459010 6.5 02921459020 6.5 02921459030 5 02921459090 6.5 02921460000 6.5 02921491000 2 02921499000 6.5 02921511000 6.5 02921512000 6.5 02921519010 6.5 02921519020 6.5 02921519030 6.5 02921519040 6.5 02921519090 6.5 02921591000 6.5 02921599010 6.5 02921599020 6.5 02921599030 6.5 02921599040 6.5 02921599050 6.5 02921599090 6.5 02922111000 6.5 02922112000 6.5 02922121000 6.5 02922122000 6.5 02922131000 3 02922132000 6.5 02922140000 6.5 02922191000 6.5 02922193010 6.5 02922193020 6.5 0
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22 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
2922193090 6.5 0 2922194000 6.5 0 2922195000 6.5 0 2922196000 6.5 0 2922199000 6.5 0 2922211000 6.5 0 2922212000 3 0 2922213000 6.5 0 2922219000 6.5 0 2922291000 6.5 0 2922299010 6.5 0 2922299020 6.5 0 2922299030 6.5 0 2922299040 6.5 0 2922299090 6.5 0 2922310000 6.5 0 2922392000 6.5 0 2922393000 6.5 0 2922399000 6.5 0 2922411000 6.5 0 2922412000 6.5 0 2922413000 6.5 0 2922421000 5 0 2922422000 6.5 0 2922423000 6.5 0 2922431000 6.5 0 2922439000 6.5 0 2922440000 6.5 0 2922491000 6.5 0 2922492000 6.5 0 2922493000 6.5 0 2922494000 6.5 0 2922495000 6.5 0 2922496000 6.5 0 2922497000 6.5 0 2922499000 6.5 0 2922501000 6.5 0 2922502000 6.5 0 2922503000 6.5 0 2922504000 6.5 0 2922509010 2 0 2922509090 6.5 0 2923101000 6.5 0
HS code MFN rate LDC rate
2923102000 6.5 02923201000 6.5 02923202000 6.5 02923900000 6.5 02924110000 6.5 02924121000 6.5 02924122000 6.5 02924123000 6.5 02924191000 6.5 02924192000 6.5 02924199010 2 02924199090 6.5 02924211000 2 02924219000 6.5 02924230000 6.5 02924240000 6.5 02924291010 6.5 02924291020 6.5 02924291090 6.5 02924292000 5 02924299010 6.5 02924299091 0 02924299092 2 02924299099 6.5 02925111000 6.5 02925112000 6.5 02925120000 6.5 02925191000 6.5 02925199010 2 02925199090 6.5 02925210000 6.5 02925291000 6.5 02925299010 2 02925299090 6.5 02926100000 6.5 02926200000 6.5 02926300000 6.5 02926901000 6.5 02926902000 6.5 02926909010 6.5 02926909091 2 02926909099 6.5 02927001100 6.5 0
HS code MFN rate LDC rate
2927001900 6.5 02927002100 6.5 02927002910 6.5 02927002990 6.5 02927003000 6.5 02928001000 6.5 02928009010 6.5 02928009020 6.5 02928009091 2 02928009099 6.5 02929101000 6.5 02929102000 6.5 02929109000 6.5 02929901000 6.5 02929903000 6.5 02929904000 6.5 02929905000 6.5 02929906000 6.5 02929909000 6.5 02930201010 2 02930201090 6.5 02930202010 2 02930202090 6.5 02930301000 6.5 02930302000 6.5 02930303000 6.5 02930400000 6.5 02930501000 6.5 02930502000 6.5 02930901000 6.5 02930902010 6.5 02930902020 6.5 02930902091 2 02930902099 6.5 02930903010 6.5 02930903020 6.5 02930903030 6.5 02930903040 6.5 02930904010 6.5 02930904020 6.5 02930904090 6.5 02930905010 6.5 02930905020 6.5 0
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23ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
2930905030 6.5 0 2930905040 6.5 0 2930905050 6.5 0 2930905060 6.5 0 2930905070 6.5 0 2930905081 6.5 0 2930905082 6.5 0 2930905090 6.5 0 2930906000 6.5 0 2930907000 6.5 0 2930908000 6.5 0 2930909010 6.5 0 2930909020 6.5 0 2930909030 6.5 0 2930909040 6.5 0 2930909050 6.5 0 2930909060 6.5 0 2930909070 6.5 0 2930909080 6.5 0 2930909091 2 0 2930909099 6.5 0 2931100000 6.5 0 2931200000 6.5 0 2931901010 6.5 0 2931901020 6.5 0 2931901030 6.5 0 2931901091 2 0 2931901099 6.5 0 2931902100 6.5 0 2931902200 6.5 0 2931902300 6.5 0 2931902400 6.5 0 2931902500 6.5 0 2931902911 6.5 0 2931902912 6.5 0 2931902913 6.5 0 2931902914 6.5 0 2931902915 2 0 2931902919 6.5 0 2931903010 6.5 0 2931903090 6.5 0 2931904010 6.5 0 2931904020 6.5 0
HS code MFN rate LDC rate
2931904030 6.5 02931904040 6.5 02931904090 6.5 02931909010 6.5 02931909020 6.5 02931909091 2 02931909099 6.5 02932110000 6.5 02932120000 6.5 02932131000 6.5 02932132000 6.5 02932191000 2 02932199000 6.5 02932201010 5 02932201020 5 02932201030 5 02932209010 5 02932209020 5 02932209030 5 02932209040 5 02932209050 5 02932209060 5 02932209070 5 02932209080 5 02932209091 2 02932209099 5 02932910000 6.5 02932920000 6.5 02932930000 6.5 02932940000 6.5 02932950000 6.5 02932991000 6.5 02932992000 6.5 02932999010 2 02932999090 6.5 02933111000 6.5 02933119010 6.5 02933119030 6.5 02933119040 6.5 02933119091 2 02933119099 6.5 02933191000 6.5 02933199010 6.5 0
HS code MFN rate LDC rate
2933199020 6.5 02933199091 2 02933199099 6.5 02933211000 6.5 02933212000 6.5 02933291000 6.5 02933299010 2 02933299090 6.5 02933311000 6.5 02933312000 6.5 02933321000 6.5 02933329000 6.5 02933330000 6.5 02933391000 6.5 02933393000 6.5 02933394000 6.5 02933395000 6.5 02933399010 2 02933399090 6.5 02933410000 6.5 02933491000 6.5 02933499010 2 02933499090 6.5 02933520000 6.5 02933530000 6.5 02933540000 6.5 02933550000 6.5 02933591100 6.5 02933591910 6.5 02933591991 2 02933591999 6.5 02933592010 6.5 02933592020 6.5 02933592030 6.5 02933592040 6.5 02933592090 6.5 02933599000 6.5 02933610000 6.5 02933691000 3 02933692000 6.5 02933699010 6.5 02933699091 2 02933699099 6.5 0
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24 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
2933710000 3 0 2933720000 6.5 0 2933791000 6.5 0 2933792000 6.5 0 2933793000 6.5 0 2933799000 6.5 0 2933910000 6.5 0 2933991000 6.5 0 2933999010 2 0 2933999090 6.5 0 2934101000 6.5 0 2934109010 2 0 2934109090 6.5 0 2934201000 6.5 0 2934202000 6.5 0 2934203000 6.5 0 2934209010 2 0 2934209090 6.5 0 2934301000 6.5 0 2934309000 6.5 0 2934910000 6.5 0 2934991000 6.5 0 2934992000 6.5 0 2934993000 6.5 0 2934999010 2 0 2934999090 6.5 0 2935002000 6.5 0 2935003000 6.5 0 2935004000 6.5 0 2935006000 6.5 0 2935007000 6.5 0 2935008010 6.5 0 2935008020 6.5 0 2935008030 6.5 0 2935008040 6.5 0 2935008050 6.5 0 2935008090 6.5 0 2935009020 2 0 2935009090 6.5 0 2936210000 6.5 0 2936220000 6.5 0 2936230000 6.5 0 2936240000 6.5 0
HS code MFN rate LDC rate
2936250000 6.5 02936260000 6.5 02936271000 6.5 02936272000 6.5 02936273000 6.5 02936279000 6.5 02936281000 6.5 02936289000 6.5 02936291010 6.5 02936291090 6.5 02936292000 6.5 02936293000 6.5 02936294000 6.5 02936295000 6.5 02936299000 6.5 02936901000 6.5 02936909000 6.5 02937111000 6.5 02937119000 0 02937120000 0 02937191000 6.5 02937199000 0 02937211000 0 02937212000 0 02937213000 0 02937214000 0 02937220000 0 02937230000 0 02937292000 5.5 02937299000 0 02937501000 6.5 02937502000 6.5 02937509000 0 02937901000 6.5 02937902100 0 02937902910 6.5 02937902990 0 02937903000 0 02937909000 0 02938101000 6.5 02938102000 6.5 02938901000 6.5 02938902000 6.5 0
HS code MFN rate LDC rate
2938903000 6.5 02938904000 6.5 02938909000 6.5 02939111000 0 02939112000 0 02939113000 0 02939114000 8 02939119000 0 02939190000 0 02939200000 0 02939300000 0 02939411000 0 02939419000 0 02939421000 0 02939429000 0 02939430000 0 02939440000 0 02939490000 0 02939510000 0 02939590000 0 02939611000 0 02939619000 0 02939621000 0 02939629000 0 02939631000 0 02939639000 0 02939690000 0 02939910000 0 02939991000 0 02939992000 0 02939993000 0 02939994000 0 02939999000 0 02940001010 6.5 02940001020 6.5 02940001030 6.5 02940001090 6.5 02940002010 6.5 02940002090 6.5 02941101000 6.5 02941109010 6.5 02941109020 6.5 02941109090 6.5 0
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25ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
2941201000 2 0 2941209000 6.5 0 2941301000 6.5 0 2941302000 6.5 0 2941303000 6.5 0 2941309000 6.5 0 2941400000 6.5 0 2941501000 6.5 0 2941509000 6.5 0 2941902000 6.5 0 2941909010 6.5 0 2941909020 6.5 0 2941909030 6.5 0 2941909040 6.5 0 2941909091 2 0 2941909099 6.5 0 2942001000 6.5 0 2942009010 6.5 0 2942009090 6.5 0 3001201000 0 0 3001202000 0 0 3001203000 0 0 3001204000 0 0 3001205000 0 0 3001209000 0 0 3001901010 0 0 3001901090 0 0 3001902010 0 0 3001902090 0 0 3001909010 0 0 3001909020 0 0 3001909090 0 0 3002101000 0 0 3002102010 0 0 3002102020 0 0 3002103000 0 0 3002109010 0 0 3002109020 0 0 3002109030 6.5 0 3002109040 0 0 3002109050 0 0 3002109090 0 0 3002200000 0 0
HS code MFN rate LDC rate
3002301000 0 03002309000 0 03002901000 0 03002902000 0 03002903010 6.5 03002903020 8 03002903090 0 03002904000 0 03002905000 0 03002906000 0 03002907000 6.5 03002908000 0 03002909000 0 03003101000 8 03003102000 8 03003201000 8 03003209010 8 03003209090 8 03003310000 8 03003391010 8 03003391020 8 03003392000 8 03003393000 8 03003394000 8 03003395000 8 03003396000 8 03003397000 8 03003398000 8 03003399000 8 03003401000 8 03003409110 8 03003409120 8 03003409130 8 03003409210 8 03003409220 8 03003409230 8 03003409310 8 03003409320 8 03003409330 8 03003409400 8 03003409500 8 03003409600 8 03003409900 8 0
HS code MFN rate LDC rate
3003901000 8 03003909100 8 03003909200 8 03003909300 8 03003909400 8 03003909500 8 03003909600 8 03003909900 8 03004101000 8 03004102000 8 03004201000 8 03004209100 8 03004209200 8 03004209300 8 03004209400 8 03004209900 8 03004310000 8 03004320000 8 03004391010 8 03004391020 8 03004392000 8 03004393000 8 03004394000 8 03004395000 8 03004396000 8 03004397000 8 03004399000 8 03004401000 8 03004409110 8 03004409120 8 03004409130 8 03004409210 8 03004409220 8 03004409230 8 03004409310 8 03004409320 8 03004409330 8 03004409400 8 03004409500 8 03004409600 8 03004409900 8 03004501000 8 03004502010 8 0
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26 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
3004502090 8 0 3004503000 8 0 3004504000 8 0 3004505000 8 0 3004506000 8 0 3004507000 8 0 3004509000 8 0 3004901000 8 0 3004909100 8 0 3004909200 8 0 3004909300 8 0 3004909400 8 0 3004909500 8 0 3004909900 8 0 3005101000 0 0 3005109000 0 0 3005901000 0 0 3005902000 0 0 3005903000 0 0 3005904000 0 0 3005909000 0 0 3006101010 0 0 3006101020 0 0 3006102000 0 0 3006103000 0 0 3006104000 0 0 3006105010 6.5 0 3006105020 8 0 3006105090 0 0 3006200000 0 0 3006301000 0 0 3006302000 0 0 3006401000 0 0 3006402000 0 0 3006403000 0 0 3006500000 0 0 3006600000 0 0 3006700000 6.5 0 3006910000 6.5 0 3006921010 0 0 3006921090 0 0 3006922010 0 0 3006922020 0 0
HS code MFN rate LDC rate
3006922031 6.5 03006922032 8 03006922090 0 03006923000 8 03006924000 0 03006925000 6.5 03101001010 6.5 03101001090 6.5 03101002000 6.5 03101003000 6.5 03102101000 2 03102109000 6.5 03102210000 6.5 03102291000 6.5 03102292000 6.5 03102300000 6.5 03102400000 6.5 03102501000 6.5 03102509000 6.5 03102600000 6.5 03102800000 6.5 03102901000 6.5 03102909000 6.5 03103100000 6.5 03103901000 6.5 03103902000 6.5 03103903000 6.5 03103904000 6.5 03103909000 6.5 03104200000 0 03104301000 1 03104309000 6.5 03104901010 1 03104901090 6.5 03104909000 1 03105100000 6.5 03105200000 6.5 03105300000 6.5 03105400000 6.5 03105510000 6.5 03105590000 6.5 03105600000 6.5 03105901000 6.5 0
HS code MFN rate LDC rate
3105909000 6.5 03201100000 6.5 03201200000 6.5 03201901010 6.5 03201901020 6.5 03201901030 6.5 03201901040 6.5 03201901090 6.5 03201902000 6.5 03201903000 6.5 03201904000 6.5 03202101000 6.5 03202102000 6.5 03202103000 6.5 03202109000 6.5 03202901000 6.5 03202902000 6.5 03202909000 6.5 03203001100 6.5 03203001910 6.5 03203001920 6.5 03203001930 6.5 03203001990 6.5 03203002010 6.5 03203002020 6.5 03203002030 6.5 03203002090 6.5 03203003000 6.5 03204111000 4 03204119000 8 03204121000 8 03204122000 8 03204130000 8 03204140000 8 03204150000 8 03204160000 8 03204170000 8 03204191000 8 03204192000 8 03204193000 8 03204199000 8 03204200000 6.5 03204901010 5 0
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27ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
3204901090 6.5 0 3204909000 6.5 0 3205001000 6.5 0 3205009000 6.5 0 3206110000 6.5 0 3206190000 6.5 0 3206200000 6.5 0 3206411000 6.5 0 3206419000 6.5 0 3206421000 6.5 0 3206429000 6.5 0 3206491000 6.5 0 3206492000 6.5 0 3206493000 6.5 0 3206494000 6.5 0 3206495000 6.5 0 3206496000 6.5 0 3206499000 6.5 0 3206500000 6.5 0 3207100000 6.5 0 3207201000 6.5 0 3207202000 6.5 0 3207209000 6.5 0 3207301000 6.5 0 3207302000 6.5 0 3207303000 6.5 0 3207304000 6.5 0 3207309000 6.5 0 3207400000 6.5 0 3208101010 6.5 0 3208101090 6.5 0 3208102000 6.5 0 3208103000 6.5 0 3208201011 6.5 0 3208201019 6.5 0 3208201020 6.5 0 3208201030 6.5 0 3208202011 6.5 0 3208202019 6.5 0 3208202020 6.5 0 3208202030 6.5 0 3208901011 6.5 0 3208901019 6.5 0
HS code MFN rate LDC rate
3208901020 6.5 03208901030 6.5 03208909011 6.5 03208909019 6.5 03208909020 6.5 03208909030 6.5 03209101011 6.5 03209101019 6.5 03209101020 6.5 03209102010 6.5 03209102020 6.5 03209901011 6.5 03209901019 6.5 03209901020 6.5 03209909011 6.5 03209909019 6.5 03209909020 6.5 03210001011 6.5 03210001019 6.5 03210001091 6.5 03210001099 6.5 03210002010 6.5 03210002020 6.5 03210002030 6.5 03210002040 6.5 03210003010 6.5 03210003090 6.5 03211000000 6.5 03212100000 6.5 03212901000 6.5 03212909000 6.5 03213101000 6.5 03213102000 6.5 03213109000 6.5 03213901000 6.5 03213902000 6.5 03213909000 6.5 03214101060 6.5 03214101080 6.5 03214101090 6.5 03214102000 6.5 03214109000 6.5 03214900000 6.5 0
HS code MFN rate LDC rate
3215110000 6.5 03215190000 6.5 03215901000 6.5 03215902000 6.5 03215903000 6.5 03215904010 6.5 03215904020 6.5 03215904030 6.5 03215905000 6.5 03215906010 6.5 03215906020 6.5 03215906030 6.5 03215909000 6.5 03301120000 5 03301130000 5 03301190000 5 03301240000 5 03301250000 5 03301291000 5 03301292000 5 03301293000 5 03301294000 5 03301299000 5 03301300000 8 03301901000 8 03301902000 8 03301903000 8 03301904100 8 03301904200 8 03301904300 30 03301904400 8 03301904600 8 03301904800 8 03302101000 5 03302102011 30 03302102019 8 03302102090 5 03302900000 6.5 03303001000 6.5 03303002000 6.5 03304101000 6.5 03304109000 6.5 03304201000 6.5 0
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28 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
3304209000 6.5 0 3304301000 6.5 0 3304309000 6.5 0 3304911000 6.5 0 3304912000 6.5 0 3304919000 6.5 0 3304991000 6.5 0 3304992000 6.5 0 3304993000 6.5 0 3304999000 6.5 0 3305100000 5 0 3305200000 5 0 3305300000 5 0 3305901000 5 0 3305902000 5 0 3305909000 5 0 3306100000 6.5 0 3306201011 8 0 3306201019 8 0 3306201020 8 0 3306209000 8 0 3306901000 6.5 0 3306902000 6.5 0 3307101000 6.5 0 3307109000 6.5 0 3307200000 6.5 0 3307301000 6.5 0 3307302000 6.5 0 3307410000 6.5 0 3307490000 6.5 0 3307901000 6.5 0 3307902000 6.5 0 3307903000 6.5 0 3307909000 6.5 0 3401111000 6.5 0 3401119000 6.5 0 3401191010 6.5 0 3401191090 6.5 0 3401192000 6.5 0 3401200000 6.5 0 3401300000 6.5 0 3402110000 8 0 3402120000 8 0
HS code MFN rate LDC rate
3402131000 2 03402139000 8 03402190000 8 03402201000 5 03402202000 6.5 03402209000 6.5 03402901000 6.5 03402902000 5 03402903000 6.5 03403111000 6.5 03403112000 6.5 03403119000 6.5 03403191000 6.5 03403192000 6.5 03403193000 6.5 03403194000 6.5 03403195000 6.5 03403199000 6.5 03403911000 6.5 03403912000 6.5 03403919000 6.5 03403991000 6.5 03403992000 6.5 03403999000 6.5 03404200000 6.5 03404901010 6.5 03404901030 6.5 03404901040 6.5 03404901090 6.5 03404902000 6.5 03405100000 6.5 03405200000 6.5 03405300000 6.5 03405400000 6.5 03405901010 6.5 03405901020 6.5 03405901030 6.5 03405901090 6.5 03405909000 6.5 03406000000 6.5 03407001000 6.5 03407002000 6.5 03407003000 6.5 0
HS code MFN rate LDC rate
3501101000 8 03501109000 20 03502110000 8 03502190000 8 03502200000 8 03502901000 8 03502909000 8 03503001010 8 03503001020 8 03503002000 8 03503003000 8 03504001010 8 03504001020 8 03504002010 8 03504002020 8 03504002030 8 03504002090 8 03504003000 8 03506101000 6.5 03506102000 6.5 03506109000 6.5 03506910000 6.5 03506991000 6.5 03506992000 6.5 03506993000 6.5 03506999000 6.5 03507100000 6.5 03507901010 6.5 03507901020 6.5 03507901030 6.5 03507901040 6.5 03507901090 6.5 03507902000 6.5 03507903000 6.5 03507904010 6.5 03507904020 6.5 03507904030 6.5 03507906010 6.5 03507906020 6.5 03507907000 6.5 03507908000 6.5 03507909000 6.5 03601001000 6.5 0
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29ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
3601002000 6.5 0 3602000000 6.5 0 3603001000 6.5 0 3603002000 6.5 0 3603003000 6.5 0 3603004000 6.5 0 3603005000 6.5 0 3604100000 6.5 0 3604901000 6.5 0 3604909000 6.5 0 3605001000 6.5 0 3605009000 6.5 0 3606100000 6.5 0 3606901010 6.5 0 3606901020 6.5 0 3606901030 6.5 0 3606901090 6.5 0 3606902010 6.5 0 3606902090 6.5 0 3606909010 6.5 0 3606909090 6.5 0 3701100000 6.5 0 3701200000 6.5 0 3701301000 6.5 0 3701309100 6.5 0 3701309200 6.5 0 3701309910 6.5 0 3701309920 6.5 0 3701309991 3 0 3701309999 6.5 0 3701911000 6.5 0 3701919100 6.5 0 3701919200 6.5 0 3701919910 6.5 0 3701919920 6.5 0 3701919990 6.5 0 3701991000 3 0 3701999100 6.5 0 3701999200 6.5 0 3701999910 6.5 0 3701999920 6.5 0 3701999990 6.5 0 3702100000 6.5 0
HS code MFN rate LDC rate
3702311110 6.5 03702311120 6.5 03702311210 6.5 03702311220 6.5 03702311910 6.5 03702311920 6.5 03702312000 6.5 03702313000 6.5 03702319010 6.5 03702319020 6.5 03702319090 6.5 03702321110 6.5 03702321120 6.5 03702321210 6.5 03702321220 6.5 03702321910 6.5 03702321920 6.5 03702322000 6.5 03702323000 6.5 03702329010 6.5 03702329020 6.5 03702329030 6.5 03702329090 6.5 03702391110 6.5 03702391120 6.5 03702391210 6.5 03702391220 6.5 03702391910 6.5 03702391920 6.5 03702392000 6.5 03702393000 6.5 03702399010 6.5 03702399020 6.5 03702399090 6.5 03702411010 6.5 03702411020 6.5 03702412000 6.5 03702413000 6.5 03702419010 6.5 03702419020 6.5 03702419090 6.5 03702421010 6.5 03702421020 6.5 0
HS code MFN rate LDC rate
3702422000 6.5 03702423000 6.5 03702429010 6.5 03702429020 6.5 03702429090 6.5 03702431010 6.5 03702431020 6.5 03702432000 6.5 03702433000 6.5 03702439010 6.5 03702439020 6.5 03702439090 6.5 03702441010 6.5 03702441020 6.5 03702442000 6.5 03702443000 6.5 03702449010 6.5 03702449020 6.5 03702449090 6.5 03702521010 6.5 03702521020 6.5 03702522000 6.5 03702523000 6.5 03702529010 6.5 03702529020 6.5 03702529090 6.5 03702530000 6.5 03702541010 6.5 03702541020 6.5 03702542000 6.5 03702543000 6.5 03702549010 6.5 03702549020 6.5 03702549090 6.5 03702551010 6.5 03702551020 6.5 03702552000 6.5 03702553000 6.5 03702559010 6.5 03702559020 6.5 03702559090 6.5 03702561010 6.5 03702561020 6.5 0
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30 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
3702562000 6.5 0 3702563000 6.5 0 3702569010 6.5 0 3702569020 6.5 0 3702569090 6.5 0 3702961010 6.5 0 3702961020 6.5 0 3702962000 6.5 0 3702963000 6.5 0 3702969010 6.5 0 3702969020 6.5 0 3702969090 6.5 0 3702971010 6.5 0 3702971020 6.5 0 3702972000 6.5 0 3702973000 6.5 0 3702979010 6.5 0 3702979020 6.5 0 3702979090 6.5 0 3702981010 6.5 0 3702981020 6.5 0 3702982000 6.5 0 3702983000 6.5 0 3702989010 6.5 0 3702989020 6.5 0 3702989090 6.5 0 3703101010 6.5 0 3703101020 6.5 0 3703101030 6.5 0 3703101040 6.5 0 3703101090 6.5 0 3703109010 6.5 0 3703109020 6.5 0 3703109030 6.5 0 3703109040 6.5 0 3703109090 6.5 0 3703201000 6.5 0 3703202000 6.5 0 3703203000 6.5 0 3703204000 6.5 0 3703209000 6.5 0 3703901000 6.5 0 3703902000 6.5 0
HS code MFN rate LDC rate
3703903000 6.5 03703904000 6.5 03703909000 6.5 03704001110 0 03704001120 0 03704001190 0 03704001200 0 03704001300 0 03704001900 0 03704002000 6.5 03705101000 6.5 03705109000 0 03705901000 3 03705902010 0 03705902020 0 03705902030 0 03705903000 0 03705909010 0 03705909020 0 03705909030 0 03705909090 0 0
3706101000 195won/m or 6.5% 0
3706102000 4won/m or 6.5% 0
3706103010 26won/m or 6.5% 0
3706103020 468won/m or 6.5% 0
3706103030 78won/m or 6.5% 0
3706104000 26won/m or 6.5% 0
3706105010 1,092won/m or 6.5% 0
3706105020 182won/m or 6.5% 0
3706106010 1,560won/m or 6.5% 0
3706106020 260won/m or 6.5% 0
3706901000 9won/m or 6.5% 0
HS code MFN rate LDC rate
3706902000 5won/m or 6.5% 0
3706903010 26won/m or 6.5% 0
3706903020 468won/m or 6.5% 0
3706903030 78won/m or 6.5% 0
3706904000 26won/m or 6.5% 0
3706905010 25won/m or 6.5% 0
3706905020 8won/m or 6.5% 0
3706906010 1,092won/m or 6.5% 0
3706906020 182won/m or 6.5% 0
3707100000 6.5 03707901010 6.5 03707901020 5 03707901090 6.5 03707902100 6.5 03707902910 6.5 03707902920 6.5 03707902990 6.5 03707903100 6.5 03707903910 6.5 03707903920 6.5 03707903990 6.5 03707909100 6.5 03707909200 6.5 03707909300 6.5 03707909400 6.5 03707909900 6.5 03801101000 4 03801109000 6.5 03801200000 6.5 03801300000 6.5 03801900000 6.5 03802100000 6.5 03802901010 6.5 03802901020 6.5 0
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31ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
3802901090 6.5 0 3802902000 6.5 0 3803000000 5 0 3804001000 6.5 0 3804009000 6.5 0 3805101000 6.5 0 3805102000 6.5 0 3805103000 6.5 0 3805900000 6.5 0 3806101000 6.5 0 3806102000 6.5 0 3806201000 6.5 0 3806202000 6.5 0 3806209000 6.5 0 3806300000 6.5 0 3806902000 6.5 0 3806903000 6.5 0 3806909000 6.5 0 3807001000 6.5 0 3807002000 6.5 0 3807003000 6.5 0 3807009010 6.5 0 3807009090 6.5 0 3808501000 2 0 3808509000 6.5 0 3808911000 2 0 3808919000 6.5 0 3808921000 2 0 3808929000 6.5 0 3808931000 6.5 0 3808932000 6.5 0 3808933000 6.5 0 3808940000 6.5 0 3808991000 6.5 0 3808999000 6.5 0 3809100000 8 0 3809910000 6.5 0 3809920000 6.5 0 3809930000 6.5 0 3810101000 6.5 0 3810109000 6.5 0 3810901000 6.5 0 3810909000 6.5 0
HS code MFN rate LDC rate
3811110000 6.5 03811190000 6.5 03811210000 5 03811290000 5 03811900000 6.5 03812101000 6.5 03812102000 6.5 03812103000 6.5 03812104000 6.5 03812105000 6.5 03812106000 6.5 03812109000 6.5 03812200000 6.5 03812301000 6.5 03812302000 6.5 03813001000 6.5 03813002000 6.5 03813003000 6.5 03814001010 6.5 03814001020 6.5 03814001090 6.5 03814002110 6.5 03814002190 6.5 03814002900 6.5 03815110000 6.5 03815121000 6.5 03815122000 6.5 03815129000 6.5 03815191000 6.5 03815192000 6.5 03815199000 6.5 03815901000 6.5 03815909000 6.5 03816001000 6.5 03816002000 6.5 03816003000 6.5 03816009000 6.5 03817000000 6.5 03818001000 0 03818002000 0 03819001000 6.5 03819002000 6.5 03820001000 6.5 0
HS code MFN rate LDC rate
3820002000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03822001011 0 03822001012 0 03822001013 0 03822001014 0 03822001019 0 03822001020 0 03822001091 6.5 03822001092 6.5 03822001093 0 03822001099 8 03822002011 0 03822002012 0 03822002013 0 03822002014 0 03822002019 0 0
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32 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
3822002020 0 0 3822002091 6.5 0 3822002092 6.5 0 3822002093 0 0 3822002099 8 0 3822003041 0 0 3822003042 1 0 3822003043 2 0 3822003044 3 0 3822003045 4 0 3822003046 5 0 3822003047 5.4 0 3822003048 6.5 0 3822003049 7 0 3822003050 8 0 3822003051 10 0 3822003052 20 0 3822003053 27 0 3822003054 30 0 3822003055 36 0 3822003056 40 0 3822003057 50 0
3822003058 182won/m or 6.5% 0
3822003059 4won/m or 6.5% 0
3822003060 26won/m or 6.5% 0
3822003061 468won/m or 6.5% 0
3822003062 78won/m or 6.5% 0
3822003063 1,092won/m or 6.5% 0
3822003064 1,560won/m or 6.5% 0
3822003065 260won/m or 6.5% 0
3822003066 8won/m or 6.5% 0
3822003067 25won/m or 6.5% 0
3823110000 8 0
HS code MFN rate LDC rate
3823120000 8 03823130000 8 03823191000 8 03823192000 8 03823199000 8 03823701000 5 03823702000 5 03823703000 5 03823704000 3 03823709010 2 03823709090 5 03824100000 6.5 03824300000 6.5 03824400000 6.5 03824500000 6.5 03824600000 8 03824711000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 0
HS code MFN rate LDC rate
3824719000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 0
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33ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
3824730000 6.5 0 3824730000 6.5 0 3824730000 6.5 0 3824730000 6.5 0 3824730000 6.5 0 3824730000 6.5 0 3824730000 6.5 0 3824730000 6.5 0 3824730000 6.5 0 3824730000 6.5 0 3824730000 6.5 0 3824730000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824750000 6.5 0 3824750000 6.5 0 3824750000 6.5 0 3824750000 6.5 0
HS code MFN rate LDC rate
3824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 0
HS code MFN rate LDC rate
3824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824780000 6.5 03824780000 6.5 03824780000 6.5 03824780000 6.5 03824780000 6.5 03824780000 6.5 03824780000 6.5 03824780000 6.5 03824780000 6.5 0
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34 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0
HS code MFN rate LDC rate
3824790000 6.5 03824790000 6.5 03824810000 6.5 03824810000 6.5 03824810000 6.5 03824810000 6.5 03824810000 6.5 03824810000 6.5 03824810000 6.5 03824810000 6.5 03824810000 6.5 03824810000 6.5 03824810000 6.5 03824810000 6.5 03824810000 6.5 03824810000 6.5 03824810000 6.5 03824810000 6.5 03824810000 6.5 03824810000 6.5 03824810000 6.5 03824810000 6.5 03824810000 6.5 03824810000 6.5 03824810000 6.5 03824810000 6.5 03824810000 6.5 03824810000 6.5 03824810000 6.5 03824820000 6.5 03824830000 6.5 03824830000 6.5 03824830000 6.5 03824830000 6.5 03824830000 6.5 03824830000 6.5 03824830000 6.5 03824830000 6.5 03824830000 6.5 03824830000 6.5 03824830000 6.5 03824830000 6.5 03824830000 6.5 0
HS code MFN rate LDC rate
3824830000 6.5 03824830000 6.5 03824830000 6.5 03824830000 6.5 03824830000 6.5 03824830000 6.5 03824830000 6.5 03824830000 6.5 03824830000 6.5 03824830000 6.5 03824830000 6.5 03824830000 6.5 03824830000 6.5 03824830000 6.5 03824901000 5 03824902100 6.5 03824902200 6.5 03824902410 2 03824902490 6.5 03824903100 6.5 03824903200 6.5 03824903300 6.5 03824903400 6.5 03824903500 6.5 03824903600 6.5 03824903700 6.5 03824903800 6.5 03824903911 6.5 03824903919 6.5 03824903920 6.5 03824903930 6.5 03824903990 6.5 03824904100 6.5 03824904200 6.5 03824904300 6.5 03824904400 6.5 03824905100 6.5 03824905200 6.5 03824905300 6.5 03824906100 6.5 03824906200 6.5 03824906300 6.5 03824906400 6.5 0
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35ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
3824906500 6.5 0 3824906600 6.5 0 3824907100 6.5 0 3824907200 6.5 0 3824907300 6.5 0 3824907400 6.5 0 3824907500 6.5 0 3824907600 6.5 0 3824907700 6.5 0 3824908010 6.5 0 3824908090 6.5 0 3824909010 6.5 0 3824909030 6.5 0 3824909050 6.5 0 3824909061 6.5 0 3824909069 6.5 0 3824909090 6.5 0 3825100000 6.5 0 3825200000 6.5 0 3825301000 0 0 3825302000 6.5 0 3825303000 8 0 3825304000 8 0 3825410000 6.5 0 3825490000 6.5 0 3825500000 6.5 0 3825610000 6.5 0 3825690000 6.5 0 3825900000 6.5 0 3826000000 6.5 0 3901101000 6.5 0 3901109000 6.5 0 3901201000 6.5 0 3901209000 6.5 0 3901300000 6.5 0 3901900000 6.5 0 3902100000 6.5 0 3902200000 6.5 0 3902300000 6.5 0 3902900000 6.5 0 3903110000 6.5 0 3903190000 6.5 0 3903200000 6.5 0
HS code MFN rate LDC rate
3903300000 6.5 03903901000 6.5 03903909000 6.5 03904100000 6.5 03904210000 6.5 03904220000 6.5 03904300000 6.5 03904400000 6.5 03904500000 6.5 03904610000 6.5 03904690000 6.5 03904900000 6.5 03905120000 6.5 03905190000 6.5 03905210000 6.5 03905290000 6.5 03905300000 8 03905910000 6.5 03905990000 6.5 03906100000 6.5 03906901000 8 03906909000 8 03907100000 6.5 03907201000 6.5 03907202000 6.5 03907203000 6.5 03907209000 6.5 03907301000 6.5 03907309000 6.5 03907400000 6.5 03907500000 6.5 03907600000 6.5 03907700000 6.5 03907910000 6.5 03907991000 6.5 03907999000 6.5 03908101000 6.5 03908102000 6.5 03908103000 6.5 03908900000 6.5 03909101000 6.5 03909102000 6.5 03909200000 6.5 0
HS code MFN rate LDC rate
3909300000 6.5 03909400000 6.5 03909500000 6.5 03910001000 6.5 03910009010 6.5 03910009020 6.5 03910009090 6.5 03911101000 8 03911102000 8 03911103000 8 03911901000 6.5 03911902000 6.5 03911903000 6.5 03911909000 6.5 03912110000 5 03912120000 5 03912200000 6.5 03912311000 6.5 03912319000 6.5 03912391000 6.5 03912399000 6.5 03912901000 6.5 03912909000 6.5 03913101000 6.5 03913102000 6.5 03913109000 6.5 03913901000 6.5 03913902010 6.5 03913902020 6.5 03913902030 6.5 03913902040 6.5 03913902090 6.5 03913909010 6.5 03913909090 6.5 03914001000 6.5 03914009000 6.5 03915101000 6.5 03915102000 6.5 03915109000 6.5 03915200000 6.5 03915300000 6.5 03915901000 6.5 03915902000 6.5 0
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36 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
3915903000 6.5 0 3915904000 6.5 0 3915905000 6.5 0 3915909000 6.5 0 3916100000 6.5 0 3916200000 6.5 0 3916901000 6.5 0 3916902000 6.5 0 3916903000 6.5 0 3916904000 6.5 0 3916909000 6.5 0 3917101000 6.5 0 3917102000 6.5 0 3917210000 6.5 0 3917220000 6.5 0 3917230000 6.5 0 3917291000 6.5 0 3917292000 6.5 0 3917299000 6.5 0 3917311000 6.5 0 3917312000 6.5 0 3917319000 6.5 0 3917321000 6.5 0 3917322000 6.5 0 3917329000 6.5 0 3917331000 6.5 0 3917332000 6.5 0 3917339000 6.5 0 3917391000 6.5 0 3917392000 6.5 0 3917399000 6.5 0 3917400000 6.5 0 3918101000 6.5 0 3918102000 6.5 0 3918109000 6.5 0 3918900000 6.5 0 3919100000 6.5 0 3919900000 6.5 0 3920100000 6.5 0 3920200000 6.5 0 3920300000 6.5 0 3920430000 6.5 0 3920490000 6.5 0
HS code MFN rate LDC rate
3920510000 6.5 03920590000 6.5 03920610000 6.5 03920620000 6.5 03920630000 6.5 03920690000 6.5 03920710000 6.5 03920730000 6.5 03920791000 6.5 03920799000 6.5 03920910000 6.5 03920920000 6.5 03920930000 6.5 03920940000 6.5 03920991000 6.5 03920999010 4 03920999090 6.5 03921110000 6.5 03921120000 6.5 03921130000 6.5 03921140000 6.5 03921191010 4 03921191090 6.5 03921192010 4 03921192090 6.5 03921193010 6.5 03921193090 6.5 03921194010 6.5 03921194020 6.5 03921194030 6.5 03921194090 6.5 03921195010 6.5 03921195020 6.5 03921195090 6.5 03921199010 6.5 03921199020 6.5 03921199030 6.5 03921199040 6.5 03921199090 6.5 03921901000 6.5 03921902000 6.5 03921903000 6.5 03921904010 6.5 0
HS code MFN rate LDC rate
3921904020 6.5 03921905010 6.5 03921905090 6.5 03921906010 6.5 03921906020 6.5 03921906030 6.5 03921906090 6.5 03921907010 6.5 03921907020 6.5 03921907030 6.5 03921907090 6.5 03921909010 6.5 03921909020 6.5 03921909030 6.5 03921909040 6.5 03921909050 6.5 03921909090 6.5 03922101000 6.5 03922102000 6.5 03922103000 6.5 03922200000 6.5 03922901000 6.5 03922909000 6.5 03923100000 6.5 03923210000 6.5 03923290000 6.5 03923300000 6.5 03923400000 6.5 03923500000 6.5 03923900000 6.5 03924100000 6.5 03924901000 6.5 03924902000 6.5 03924909000 6.5 03925100000 6.5 03925200000 6.5 03925300000 6.5 03925900000 6.5 03926101000 6.5 03926102000 6.5 03926109000 6.5 03926200000 6.5 03926300000 6.5 0
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37ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
3926400000 6.5 0 3926901000 6.5 0 3926902000 6.5 0 3926903000 6.5 0 3926904000 6.5 0 3926905000 6.5 0 3926909000 6.5 0 4001100000 0 0 4001211000 0 0 4001212000 0 0 4001213000 0 0 4001214000 0 0 4001215000 0 0 4001216000 0 0 4001220000 0 0 4001290000 0 0 4001301000 2 0 4001309000 2 0 4002110000 8 0 4002190000 8 0 4002201000 8 0 4002209000 8 0 4002311000 5 0 4002319000 5 0 4002391000 5 0 4002399010 5 0 4002399020 5 0 4002410000 8 0 4002490000 8 0 4002510000 8 0 4002590000 8 0 4002601000 8 0 4002609000 8 0 4002701000 8 0 4002709000 8 0 4002801000 8 0 4002809000 8 0 4002910000 8 0 4002991000 8 0 4002992000 8 0 4002993000 8 0 4002999000 8 0 4003000000 8 0
HS code MFN rate LDC rate
4004000000 3 04005101000 8 04005109000 8 04005200000 8 04005910000 8 04005991000 8 04005999000 8 04006100000 8 04006901000 8 04006902000 8 04006903000 8 04006904000 8 04006905000 8 04006909000 8 04007001000 5 04007002000 8 04008111000 8 04008119000 8 04008191000 8 04008199000 8 04008211000 8 04008219000 8 04008291000 8 04008299000 8 04009110000 8 04009120000 8 04009210000 8 04009220000 8 04009310000 8 04009320000 8 04009410000 8 04009420000 8 04010110000 8 04010120000 8 04010191000 8 04010199000 8 04010310000 8 04010320000 8 04010330000 8 04010340000 8 04010350000 8 04010360000 8 04010390000 8 0
HS code MFN rate LDC rate
4011101000 5 04011102000 5 04011109000 5 04011201010 5 04011201090 5 04011202010 5 04011202090 5 04011209000 5 04011300000 5 04011400000 5 04011500000 5 04011610000 5 04011620000 5 04011630000 5 04011690000 5 04011920000 5 04011930000 5 04011940000 5 04011990000 5 04012110000 8 04012120000 8 04012130000 5 04012190000 8 04012201000 5 04012209010 8 04012209020 8 04012209090 8 04012901010 5 04012901020 5 04012901030 5 04012901040 5 04012909010 8 04012909020 8 04012909030 8 04012909040 8 04012909090 8 04013101000 8 04013102000 8 04013200000 8 04013901000 5 04013909010 8 04013909020 8 04013909090 8 0
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38 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
4014100000 8 0 4014901000 8 0 4014909000 8 0 4015110000 8 0 4015190000 8 0 4015901000 8 0 4015902000 8 0 4015909000 8 0 4016100000 8 0 4016910000 8 0 4016920000 8 0 4016930000 8 0 4016940000 8 0 4016951000 8 0 4016952000 8 0 4016953000 8 0 4016959000 8 0 4016991010 0 0 4016991090 8 0 4016992000 8 0 4016993000 8 0 4016999000 8 0 4017001000 8 0 4017002000 8 0 4101201000 0 0 4101202000 3 0 4101501011 0 0 4101501012 0 0 4101501013 0 0 4101501014 0 0 4101501019 0 0 4101501021 0 0 4101501022 0 0 4101501023 0 0 4101501024 0 0 4101501029 0 0 4101501090 0 0 4101502000 3 0 4101901011 0 0 4101901019 0 0 4101901091 0 0 4101901099 0 0 4101902000 3 0
HS code MFN rate LDC rate
4102100000 0 04102211000 0 04102212000 3 04102291000 0 04102292000 3 04103201010 0 04103201020 0 04103201030 0 04103201090 0 04103202000 3 04103301000 0 04103302000 3 04103901010 0 04103901020 0 04103901030 0 04103901090 0 04103902010 3 04103902090 3 04104110000 3 04104190000 3 04104410000 3 04104490000 3 04105100000 3 04105300000 3 04106210000 3 04106220000 3 04106310000 5 04106320000 5 04106400000 5 04106910000 5 04106920000 5 04107110000 5 04107120000 5 04107190000 5 04107910000 5 04107920000 5 04107990000 5 04112000000 5 04113100000 5 04113200000 5 04113300000 5 04113900000 5 04114100000 5 0
HS code MFN rate LDC rate
4114201000 5 04114202000 5 04114203000 5 04115100000 8 04115200000 3 04201001000 8 04201009010 8 04201009020 8 04201009030 8 04201009040 8 04201009090 8 04202111010 8 04202111020 8 04202111030 8 04202111040 8 04202111050 8 04202111090 8 04202112000 8 04202113000 8 04202121010 8 04202121020 8 04202121090 8 04202122000 8 04202191000 8 04202199000 8 04202211010 8 04202211020 8 04202211030 8 04202211040 8 04202211050 8 04202211090 8 04202212000 8 04202213000 8 04202221010 8 04202221020 8 04202221090 8 04202222000 8 04202291000 8 04202299000 8 04202311010 8 04202311020 8 04202311030 8 04202311040 8 0
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39ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
4202311050 8 0 4202311090 8 0 4202312000 8 0 4202313000 8 0 4202321010 8 0 4202321020 8 0 4202321090 8 0 4202322000 8 0 4202391000 8 0 4202399000 8 0 4202911010 8 0 4202911020 8 0 4202911030 8 0 4202911040 8 0 4202911050 8 0 4202911090 8 0 4202912000 8 0 4202913000 8 0 4202921010 8 0 4202921020 8 0 4202921090 8 0 4202922000 8 0 4202991000 8 0 4202999000 8 0 4203101010 13 0 4203101020 13 0 4203101050 13 0 4203101060 13 0 4203101070 13 0 4203101080 13 0 4203101090 13 0 4203102010 13 0 4203102020 13 0 4203102050 13 0 4203102060 13 0 4203102070 13 0 4203102080 13 0 4203102090 13 0 4203103010 13 0 4203103020 13 0 4203103050 13 0 4203103060 13 0 4203103070 13 0
HS code MFN rate LDC rate
4203103080 13 04203103090 13 04203109010 13 04203109020 13 04203109050 13 04203109060 13 04203109070 13 04203109080 13 04203109090 13 04203211000 13 04203212000 13 04203213000 13 04203214000 13 04203215000 13 04203216000 13 04203217000 13 04203219000 13 04203291000 13 04203292000 13 04203293000 13 04203299000 13 04203301010 13 04203301020 13 04203301030 13 04203301040 13 04203301090 13 04203309000 13 04203400000 13 04205001110 8 04205001190 8 04205001900 8 04205002110 8 04205002190 8 04205002900 8 04206001000 8 04206009000 8 04301100000 3 04301300000 3 04301600000 3 04301801000 3 04301802000 3 04301803000 3 04301804000 3 0
HS code MFN rate LDC rate
4301805000 3 04301806000 3 04301809000 3 04301900000 3 04302110000 5 04302191000 5 04302192000 5 04302193000 5 04302195000 5 04302196000 5 04302197000 5 04302198000 5 04302199010 5 04302199020 5 04302199090 5 04302201000 5 04302202000 5 04302203000 5 04302204000 5 04302205000 5 04302207000 5 04302209010 5 04302209020 5 04302209030 5 04302209090 5 04302300000 5 04303101100 16 04303101200 16 04303101300 16 04303101400 16 04303101500 16 04303101600 16 04303101800 16 04303101910 16 04303101920 16 04303101930 16 04303101990 16 04303102100 16 04303102200 16 04303102300 16 04303102400 16 04303102500 16 04303102600 16 0
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40 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
4303102800 16 0 4303102910 16 0 4303102920 16 0 4303102930 16 0 4303102990 16 0 4303900000 16 0 4304001000 8 0 4304002000 8 0 4401100000 2 0 4401210000 2 0 4401221000 0 0 4401229000 2 0 4401310000 2 0 4401390000 2 0 4402101000 2 0 4402109000 2 0 4402901000 2 0 4402909000 2 0 4403101000 0 0 4403102000 0 0 4403109000 0 0 4403201000 0 0 4403202010 0 0 4403202020 0 0 4403203000 0 0 4403204000 0 0 4403205000 0 0 4403207000 0 0 4403208000 0 0 4403209000 0 0 4403410000 0 0 4403491000 0 0 4403492010 0 0 4403492020 0 0 4403492030 0 0 4403492040 0 0 4403492090 0 0 4403493000 0 0 4403494000 0 0 4403495000 0 0 4403499000 0 0 4403910000 0 0 4403920000 0 0
HS code MFN rate LDC rate
4403991010 0 04403991020 0 04403991040 0 04403991050 0 04403991090 0 04403992000 0 04403993010 0 04403993020 0 04403993030 0 04403993040 0 04403993050 0 04403993060 0 04403994000 0 04403999011 0 04403999012 0 04403999019 0 04403999090 0 04404102000 5 04404109000 5 04404202000 5 04404209000 5 04405000000 5 04406100000 5 04406900000 5 04407101000 5 04407102000 5 04407103000 5 04407104000 5 04407105000 5 04407107000 5 04407108000 5 04407109000 5 04407210000 5 04407220000 5 04407250000 5 04407260000 5 04407270000 5 04407280000 5 04407291000 5 04407292000 5 04407293000 5 04407299000 5 04407910000 5 0
HS code MFN rate LDC rate
4407920000 5 04407930000 5 04407940000 5 04407950000 5 04407991010 5 04407991020 5 04407991040 5 04407991090 5 04407992000 5 04407993010 5 04407993020 5 04407993040 5 04407993050 5 04407993060 5 04407994000 5 04407999010 5 04407999090 5 04408106000 8 04408109100 3 04408109200 3 04408109910 5 04408109920 5 04408109930 5 04408109940 5 04408109950 5 04408109960 5 04408109970 5 04408109990 5 04408313000 8 04408319011 3 04408319012 3 04408319019 5 04408319021 3 04408319022 3 04408319029 5 04408396000 8 04408399011 3 04408399012 3 04408399019 5 04408399021 3 04408399022 3 04408399029 5 04408399031 3 0
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41ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
4408399032 3 0 4408399039 5 0 4408399041 3 0 4408399042 3 0 4408399049 5 0 4408399051 3 0 4408399052 3 0 4408399059 5 0 4408399091 3 0 4408399092 3 0 4408399099 5 0 4408901000 8 0 4408909150 3 0 4408909160 3 0 4408909191 5 0 4408909192 5 0 4408909193 5 0 4408909194 5 0 4408909195 5 0 4408909199 5 0 4408909210 3 0 4408909220 3 0 4408909290 5 0 4408909370 3 0 4408909380 3 0 4408909391 5 0 4408909392 5 0 4408909393 5 0 4408909394 5 0 4408909395 5 0 4408909396 5 0 4408909410 3 0 4408909420 3 0 4408909490 5 0 4408909912 3 0 4408909913 3 0 4408909914 5 0 4408909919 5 0 4408909991 3 0 4408909992 3 0 4408909999 5 0 4409100000 8 0 4409210000 8 0
HS code MFN rate LDC rate
4409290000 8 04410111000 8 04410112000 8 04410113000 8 04410119000 8 04410121000 8 04410129000 8 04410191010 8 04410191090 8 04410199010 8 04410199020 8 04410199030 8 04410199090 8 04410900000 8 04411121000 8 04411122000 8 04411129000 8 04411131000 8 04411132000 8 04411139000 8 04411141000 8 04411142010 8 04411142090 8 04411149000 8 04411921000 8 04411922010 8 04411922090 8 04411929000 8 04411931000 8 04411932010 8 04411932090 8 04411939000 8 04411941000 8 04411949000 8 04412101010 8 04412101020 8 04412102000 8 04412109010 8 04412109090 8 04412311000 8 04412312000 8 04412321000 8 04412322000 8 0
HS code MFN rate LDC rate
4412391010 8 04412391090 10 04412399010 8 04412399090 10 04413000000 8 04414000000 8 04415100000 8 04415200000 8 04416000000 8 04417000000 8 04418100000 8 04418200000 8 04418400000 8 04418500000 8 04418600000 8 04418711000 8 04418719000 8 04418721000 8 04418729000 8 04418791000 8 04418799000 8 04418901000 8 04418909000 8 04419001000 8 04419002010 8 04419002090 8 04419009000 8 04420101000 8 04420109000 8 04420901000 8 04420902010 8 04420902020 8 04420902030 8 04420902090 8 04420909010 8 04420909020 8 04420909090 8 04421100000 8 04421901010 8 04421901090 8 04421902000 8 04421903000 8 04421904000 8 0
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42 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
4421905000 8 0 4421909000 8 0 4501100000 8 0 4501900000 8 0 4502000000 8 0 4503100000 8 0 4503900000 8 0 4504100000 8 0 4504900000 8 0 4601211000 8 0 4601212000 8 0 4601221000 8 0 4601222000 8 0 4601291000 8 0 4601292000 8 0 4601921000 8 0 4601929000 8 0 4601930000 8 0 4601941000 8 0 4601949000 8 0 4601991000 8 0 4601999000 8 0 4602111000 8 0 4602112000 8 0 4602119000 8 0 4602120000 8 0 4602191000 8 0 4602199000 8 0 4602900000 8 0 4701001000 0 0 4701002000 0 0 4702000000 0 0 4703110000 0 0 4703190000 0 0 4703211000 0 0 4703212000 0 0 4703291000 0 0 4703292000 0 0 4704110000 0 0 4704190000 0 0 4704210000 0 0 4704290000 0 0 4705000000 0 0
HS code MFN rate LDC rate
4706100000 0 04706200000 0 04706301000 0 04706302000 0 04706303000 0 04706911000 0 04706912000 0 04706921000 0 04706922000 0 04706931000 0 04706932000 0 04707100000 0 04707200000 0 04707300000 0 04707900000 0 04801000000 0 04802100000 0 04802200000 0 04802400000 0 04802541010 0 04802541090 0 04802549010 0 04802549090 0 04802551010 0 04802551020 0 04802551030 0 04802551040 0 04802551090 0 04802559010 0 04802559090 0 04802561010 0 04802561020 0 04802561030 0 04802561040 0 04802561090 0 04802569010 0 04802569090 0 04802571010 0 04802571020 0 04802571030 0 04802571040 0 04802571090 0 04802579010 0 0
HS code MFN rate LDC rate
4802579090 0 04802581010 0 04802581020 0 04802581090 0 04802582010 0 04802582090 0 04802589010 0 04802589090 0 04802611010 0 04802611020 0 04802611030 0 04802611040 0 04802611090 0 04802619010 0 04802619090 0 04802621010 0 04802621020 0 04802621030 0 04802621040 0 04802621090 0 04802629010 0 04802629090 0 04802691010 0 04802691020 0 04802691030 0 04802691040 0 04802691090 0 04802699010 0 04802699090 0 04803001000 0 04803002000 0 04803009000 0 04804110000 0 04804190000 0 04804210000 0 04804290000 0 04804311000 0 04804312000 0 04804313000 0 04804319000 0 04804391000 0 04804392000 0 04804393000 0 0
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43ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
4804399000 0 0 4804411010 0 0 4804411090 0 0 4804419010 0 0 4804419090 0 0 4804421010 0 0 4804421020 0 0 4804421030 0 0 4804421090 0 0 4804429010 0 0 4804429020 0 0 4804429030 0 0 4804429090 0 0 4804491000 0 0 4804499000 0 0 4804510000 0 0 4804521000 0 0 4804522000 0 0 4804523000 0 0 4804529000 0 0 4804590000 0 0 4805110000 0 0 4805120000 0 0 4805190000 0 0 4805241000 0 0 4805249000 0 0 4805251000 0 0 4805259000 0 0 4805300000 0 0 4805400000 0 0 4805500000 0 0 4805911000 0 0 4805919010 0 0 4805919090 0 0 4805921000 0 0 4805929000 0 0 4805931000 0 0 4805939000 0 0 4806100000 0 0 4806200000 0 0 4806300000 0 0 4806401000 0 0 4806409000 0 0
HS code MFN rate LDC rate
4807000000 0 04808100000 0 04808401000 0 04808409000 0 04808900000 0 04809201000 0 04809202000 0 04809901000 0 04809902010 0 04809902090 0 04809903000 0 04809904000 0 04809909000 0 04810131000 0 04810139000 0 04810141000 0 04810149000 0 04810191000 0 04810199000 0 04810220000 0 04810290000 0 04810311000 0 04810312000 0 04810319000 0 04810321000 0 04810322000 0 04810329000 0 04810390000 0 04810921010 0 04810921090 0 04810922000 0 04810929000 0 04810991000 0 04810992000 0 04810999000 0 04811101000 0 04811109000 0 04811410000 0 04811490000 0 04811511000 0 04811519011 0 04811519019 0 04811519090 0 0
HS code MFN rate LDC rate
4811590000 0 04811600000 0 04811901010 0 04811901090 0 04811902010 0 04811902090 0 04812000000 0 04813100000 0 04813200000 0 04813900000 0 04814201000 0 04814202000 0 04814209000 0 04814901010 0 04814901090 0 04814909000 0 04816201000 0 04816202000 0 04816901000 0 04816902010 0 04816902090 0 04816903000 0 04816904000 0 04816905000 0 04816909000 0 04817100000 0 04817200000 0 04817300000 0 04818100000 0 04818200000 0 04818300000 0 04818500000 0 04818900000 0 04819100000 0 04819200000 0 04819300000 0 04819400000 0 04819501000 0 04819509000 0 04819600000 0 04820100000 0 04820200000 0 04820300000 0 0
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44 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
4820400000 0 0 4820500000 0 0 4820900000 0 0 4821100000 0 0 4821900000 0 0 4822100000 0 0 4822900000 0 0 4823200000 0 0 4823400000 0 0 4823610000 0 0 4823690000 0 0 4823700000 0 0 4823901010 0 0 4823901090 0 0 4823902000 0 0 4823903011 0 0 4823903019 0 0 4823903021 0 0 4823903029 0 0 4823903090 0 0 4823905000 0 0 4823909011 0 0 4823909019 0 0 4823909090 0 0 4901101000 0 0 4901109000 0 0 4901911000 0 0 4901919000 0 0 4901991000 0 0 4901999000 0 0 4902101010 0 0 4902101090 0 0 4902109000 0 0 4902901010 0 0 4902901090 0 0 4902909010 0 0 4902909090 0 0 4903000000 0 0 4904000000 0 0 4905100000 0 0 4905911000 0 0 4905919000 0 0 4905990000 0 0
HS code MFN rate LDC rate
4906001000 0 04906002000 0 04906009000 0 04907001000 0 04907002000 0 04907009000 0 04908100000 0 04908901000 0 04908909000 0 04909000000 0 04910001000 0 04910009000 0 04911100000 0 04911911000 0 04911919000 0 04911990000 0 05002001010 3 05002002000 3 05002009000 8 05003001100 2 05003001200 2 05003001300 2 05003001400 2 05003001900 2 05003009100 2 05003009200 2 05003009900 2 05004000000 4 05005001000 4 05005002000 4 05005003000 4 05006001000 8 05006002000 8 05006003000 8 05006004000 8 05006005000 8 05007100000 13 05007201000 13 05007202010 13 05007202020 13 05007202030 13 05007202090 13 05007209000 13 0
HS code MFN rate LDC rate
5007901000 13 05007902000 13 05007903000 13 05007904000 13 05007909000 13 05101110000 0 05101190000 0 05101210000 0 05101290000 0 05101300000 0 05102110000 0 05102190000 0 05102200000 0 05103100000 0 05103200000 0 05103300000 0 05104000000 0 05105100000 0 05105210000 0 05105291000 0 05105292000 0 05105293000 0 05105299000 0 05105310000 0 05105390000 0 05105400000 0 05106101000 8 05106109000 8 05106201000 8 05106202000 8 05106203000 8 05106204000 8 05106209000 8 05107101000 8 05107102000 8 05107109000 8 05107201000 8 05107202000 8 05107203000 8 05107204000 8 05107209000 8 05108100000 8 05108200000 8 0
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45ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
5109101000 8 0 5109109000 8 0 5109901000 8 0 5109909000 8 0 5110000000 8 0 5111111000 13 0 5111112000 13 0 5111191000 13 0 5111192000 13 0 5111200000 13 0 5111300000 13 0 5111900000 13 0 5112111000 13 0 5112112000 13 0 5112191000 13 0 5112192000 13 0 5112200000 13 0 5112300000 13 0 5112900000 13 0 5113000000 13 0 5201001000 0 0 5201009010 0 0 5201009020 0 0 5201009030 0 0 5201009050 0 0 5201009060 0 0 5202100000 0 0 5202910000 0 0 5202990000 0 0 5203000000 0 0 5204110000 8 0 5204190000 8 0 5204200000 8 0 5205111000 8 0 5205119000 8 0 5205121010 2 0 5205121090 8 0 5205129000 8 0 5205131000 8 0 5205139000 8 0 5205141000 8 0 5205149000 8 0 5205151000 8 0
HS code MFN rate LDC rate
5205159000 8 05205211000 8 05205219000 8 05205221000 8 05205229000 8 05205231000 8 05205239000 8 05205241000 8 05205249000 8 05205261000 8 05205269000 8 05205271000 8 05205279000 8 05205281000 8 05205289000 8 05205311000 8 05205319000 8 05205321010 2 05205321090 8 05205329000 8 05205331000 8 05205339000 8 05205341000 8 05205349000 8 05205351000 8 05205359000 8 05205411000 8 05205419000 8 05205421000 8 05205429000 8 05205431000 8 05205439000 8 05205441000 8 05205449000 8 05205461000 8 05205469000 8 05205471000 8 05205479000 8 05205481000 8 05205489000 8 05206111000 8 05206119000 8 05206121000 8 0
HS code MFN rate LDC rate
5206129000 8 05206131000 8 05206139000 8 05206141000 8 05206149000 8 05206151000 8 05206159000 8 05206211000 8 05206219000 8 05206221000 8 05206229000 8 05206231000 8 05206239000 8 05206241000 8 05206249000 8 05206251000 8 05206259000 8 05206311000 8 05206319000 8 05206321000 8 05206329000 8 05206331000 8 05206339000 8 05206341000 8 05206349000 8 05206351000 8 05206359000 8 05206411000 8 05206419000 8 05206421000 8 05206429000 8 05206431000 8 05206439000 8 05206441000 8 05206449000 8 05206451000 8 05206459000 8 05207101000 8 05207109000 8 05207901000 8 05207909000 8 05208110000 10 05208120000 10 0
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46 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
5208130000 10 0 5208190000 10 0 5208210000 10 0 5208220000 10 0 5208230000 10 0 5208290000 10 0 5208310000 10 0 5208320000 10 0 5208330000 10 0 5208390000 10 0 5208410000 10 0 5208420000 10 0 5208430000 10 0 5208490000 10 0 5208510000 10 0 5208520000 10 0 5208591000 10 0 5208599000 10 0 5209110000 10 0 5209120000 10 0 5209190000 10 0 5209210000 10 0 5209220000 10 0 5209290000 10 0 5209310000 10 0 5209320000 10 0 5209390000 10 0 5209410000 10 0 5209420000 10 0 5209430000 10 0 5209490000 10 0 5209510000 10 0 5209520000 10 0 5209590000 10 0 5210110000 10 0 5210191000 10 0 5210199000 10 0 5210210000 10 0 5210291000 10 0 5210299000 10 0 5210310000 10 0 5210320000 10 0 5210390000 10 0
HS code MFN rate LDC rate
5210410000 10 05210491000 10 05210499000 10 05210510000 10 05210590000 10 05211110000 10 05211120000 10 05211190000 10 05211200000 10 05211310000 10 05211320000 10 05211390000 10 05211410000 10 05211420000 10 05211430000 10 05211490000 10 05211510000 10 05211520000 10 05211590000 10 05212110000 10 05212120000 10 05212130000 10 05212140000 10 05212150000 10 05212210000 10 05212220000 10 05212230000 10 05212240000 10 05212250000 10 05301100000 2 05301210000 2 05301290000 2 05301301000 2 05301302000 2 05302100000 2 05302901000 2 05302902010 2 05302902020 2 05303101000 2 05303102000 2 05303901010 2 05303901090 2 05303909010 2 0
HS code MFN rate LDC rate
5303909090 2 05305001010 2 05305001090 2 05305002010 2 05305002090 2 05305003010 2 05305003090 2 05305009010 2 05305009090 2 05306101000 8 05306102000 8 05306201000 8 05306202000 8 05307101000 8 05307109000 8 05307201000 8 05307209000 8 05308100000 8 05308200000 8 05308901000 8 05308909000 8 05309110000 2 05309190000 2 05309210000 2 05309290000 2 05310101000 8 05310109000 8 05310901000 8 05310909000 8 05311001000 8 05311002000 8 05311003000 8 05311009000 8 05401101000 8 05401102000 8 05401103000 8 05401109000 8 05401201000 8 05401202000 8 05401209000 8 05402110000 8 05402191011 8 05402191012 8 0
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47ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
5402191019 8 0 5402191021 8 0 5402191022 8 0 5402191029 8 0 5402191090 8 0 5402199000 8 0 5402200000 8 0 5402311010 8 0 5402311020 8 0 5402311090 8 0 5402319000 8 0 5402321010 8 0 5402321020 8 0 5402321090 8 0 5402329000 8 0 5402331000 8 0 5402339000 8 0 5402340000 8 0 5402390000 8 0 5402440000 8 0 5402440000 8 0 5402440000 8 0 5402440000 8 0 5402440000 8 0 5402440000 8 0 5402440000 8 0 5402440000 8 0 5402440000 8 0 5402440000 8 0 5402440000 8 0 5402440000 8 0 5402440000 8 0 5402440000 8 0 5402440000 8 0 5402440000 8 0 5402440000 8 0 5402440000 8 0 5402440000 8 0 5402440000 8 0 5402440000 8 0 5402440000 8 0 5402440000 8 0 5402440000 8 0
HS code MFN rate LDC rate
5402440000 8 05402440000 8 05402440000 8 05402451010 8 05402451020 8 05402451090 8 05402459000 8 05402461000 8 05402469000 8 05402471000 8 05402479000 8 05402480000 8 05402491000 8 05402499000 8 05402510000 8 05402520000 8 05402591000 8 05402599000 8 05402610000 8 05402620000 8 05402691000 8 05402692000 8 05402699000 8 05403100000 1 05403311000 1 05403319000 1 05403321000 1 05403329000 1 05403331000 8 05403339000 8 05403391000 8 05403399000 8 05403411000 1 05403419000 1 05403421000 8 05403429000 8 05403491000 8 05403499000 8 05404110000 8 05404120000 8 05404191000 8 05404192000 8 05404193000 8 0
HS code MFN rate LDC rate
5404199000 8 05404901000 8 05404909000 8 05405001000 8 05405009000 8 05406001000 8 05406002000 8 05407101000 8 05407102000 8 05407200000 8 05407300000 8 05407410000 8 05407420000 8 05407430000 8 05407440000 8 05407510000 8 05407520000 8 05407530000 8 05407540000 8 05407611000 8 05407612000 8 05407613000 8 05407614000 8 05407691000 8 05407692000 8 05407693000 8 05407694000 8 05407711000 8 05407719000 8 05407721000 8 05407729000 8 05407731000 8 05407739000 8 05407741000 8 05407749000 8 05407811000 8 05407812000 8 05407813000 8 05407819000 8 05407821000 8 05407822000 8 05407823000 8 05407829000 8 0
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48 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
5407831000 8 0 5407832000 8 0 5407833000 8 0 5407839000 8 0 5407841000 8 0 5407842000 8 0 5407843000 8 0 5407849000 8 0 5407911000 8 0 5407912000 8 0 5407913000 8 0 5407919000 8 0 5407921000 8 0 5407922000 8 0 5407923000 8 0 5407929000 8 0 5407931000 8 0 5407932000 8 0 5407933000 8 0 5407939000 8 0 5407941000 8 0 5407942000 8 0 5407943000 8 0 5407949000 8 0 5408100000 8 0 5408210000 8 0 5408220000 8 0 5408230000 8 0 5408240000 8 0 5408310000 8 0 5408320000 8 0 5408330000 8 0 5408340000 8 0 5501100000 8 0 5501200000 8 0 5501301000 8 0 5501302000 8 0 5501400000 8 0 5501900000 8 0 5502001000 7.5 0 5502002010 7.5 0 5502002020 7.5 0 5502009000 7.5 0
HS code MFN rate LDC rate
5503111000 8 05503119000 8 05503191000 8 05503199000 8 05503201000 8 05503209010 8 05503209090 8 05503301010 8 05503301020 8 05503301090 8 05503302010 8 05503302020 8 05503302090 8 05503400000 8 05503900000 8 05504101000 1 05504102000 1 05504109000 1 05504901000 8 05504902000 2 05504909000 8 05505100000 2 05505200000 2 05506101000 8 05506109000 8 05506201000 8 05506209000 8 05506301010 8 05506301020 8 05506301090 8 05506302010 8 05506302020 8 05506302090 8 05506900000 8 05507001010 8 05507001020 8 05507001090 8 05507002000 8 05507009000 8 05508101000 8 05508102000 8 05508103000 8 05508109000 8 0
HS code MFN rate LDC rate
5508201000 8 05508202000 8 05508209000 8 05509111000 8 05509119000 8 05509121000 8 05509129000 8 05509211000 8 05509219000 8 05509221000 8 05509229000 8 05509311000 8 05509312000 8 05509321000 8 05509322000 8 05509410000 8 05509420000 8 05509510000 8 05509520000 8 05509530000 8 05509590000 8 05509611000 8 05509612000 8 05509621000 8 05509622000 8 05509691010 8 05509691020 8 05509692010 8 05509692020 8 05509911000 8 05509919000 8 05509921000 8 05509929000 8 05509990000 8 05510111000 8 05510112000 8 05510119000 8 05510121000 8 05510122000 8 05510129000 8 05510201000 8 05510202000 8 05510209000 8 0
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49ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
5510301000 8 0 5510302000 8 0 5510309000 8 0 5510901000 8 0 5510902000 8 0 5510909000 8 0 5511101000 8 0 5511102000 8 0 5511103000 8 0 5511109000 8 0 5511201000 8 0 5511202000 8 0 5511203000 8 0 5511209000 8 0 5511301000 8 0 5511302000 8 0 5511309000 8 0 5512110000 10 0 5512191000 10 0 5512192000 10 0 5512193000 10 0 5512211000 10 0 5512212000 10 0 5512290000 10 0 5512911000 10 0 5512919000 10 0 5512991000 10 0 5512999000 10 0 5513110000 10 0 5513120000 10 0 5513130000 10 0 5513191000 10 0 5513192010 10 0 5513192020 10 0 5513199000 10 0 5513210000 10 0 5513231000 10 0 5513239000 10 0 5513291000 10 0 5513292010 10 0 5513292020 10 0 5513299000 10 0 5513310000 10 0
HS code MFN rate LDC rate
5513391000 10 05513392010 10 05513392020 10 05513399000 10 05513410000 10 05513491000 10 05513492010 10 05513492020 10 05513499000 10 05514110000 10 05514120000 10 05514191000 10 05514192010 10 05514192020 10 05514193000 10 05514199000 10 05514210000 10 05514220000 10 05514230000 10 05514291000 10 05514292010 10 05514292020 10 05514299000 10 05514300000 10 05514410000 10 05514420000 10 05514430000 10 05514491000 10 05514492010 10 05514492020 10 05514499000 10 05515111000 10 05515119000 10 05515121000 10 05515129000 10 05515131000 10 05515139000 10 05515191000 10 05515199000 10 05515211000 10 05515219000 10 05515221000 10 05515229000 10 0
HS code MFN rate LDC rate
5515291000 10 05515299000 10 05515911000 10 05515919000 10 05515991000 10 05515999000 10 05516111000 10 05516112000 10 05516119000 10 05516121000 10 05516122000 10 05516129000 10 05516131000 10 05516132000 10 05516139000 10 05516141000 10 05516142000 10 05516149000 10 05516211000 10 05516212000 10 05516219000 10 05516221000 10 05516222000 10 05516229000 10 05516231000 10 05516232000 10 05516239000 10 05516241000 10 05516242000 10 05516249000 10 05516311000 10 05516312000 10 05516319000 10 05516321000 10 05516322000 10 05516329000 10 05516331000 10 05516332000 10 05516339000 10 05516341000 10 05516342000 10 05516349000 10 05516411000 10 0
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50 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
5516412000 10 0 5516419000 10 0 5516421000 10 0 5516422000 10 0 5516429000 10 0 5516431000 10 0 5516432000 10 0 5516439000 10 0 5516441000 10 0 5516442000 10 0 5516449000 10 0 5516911000 10 0 5516912000 10 0 5516919000 10 0 5516921000 10 0 5516922000 10 0 5516929000 10 0 5516931000 10 0 5516932000 10 0 5516939000 10 0 5516941000 10 0 5516942000 10 0 5516949000 10 0 5601210000 8 0 5601220000 8 0 5601290000 8 0 5601301000 8 0 5601309000 8 0 5602101000 8 0 5602102000 8 0 5602211000 8 0 5602219000 8 0 5602290000 8 0 5602900000 8 0 5603111000 8 0 5603119000 8 0 5603121000 8 0 5603129000 8 0 5603131000 8 0 5603139000 8 0 5603141000 8 0 5603149000 8 0 5603910000 8 0
HS code MFN rate LDC rate
5603920000 8 05603930000 8 05603940000 8 05604100000 8 05604901000 8 05604902000 8 05604909000 8 05605000000 8 05606001000 8 05606002000 8 05606003000 8 05606009000 8 05607210000 10 05607290000 10 05607410000 10 05607490000 10 05607500000 10 05607901000 10 05607909000 10 05608111000 10 05608119000 10 05608191000 10 05608199000 10 05608901000 10 05608909000 10 05609001000 8 05609002000 8 05609003000 8 05609009000 8 05701100000 10 05701900000 10 05702100000 10 05702200000 10 05702310000 10 05702320000 10 05702390000 10 05702410000 10 05702420000 10 05702490000 10 05702500000 10 05702910000 10 05702920000 10 05702990000 10 0
HS code MFN rate LDC rate
5703100000 10 05703200000 10 05703300000 10 05703900000 10 05704100000 10 05704900000 10 05705000000 10 05801101000 13 05801102000 13 05801210000 13 05801220000 13 05801230000 13 05801260000 13 05801271000 13 05801272000 13 05801310000 13 05801320000 13 05801330000 13 05801360000 13 05801371000 13 05801372000 13 05801900000 13 05802110000 8 05802190000 8 05802200000 8 05802300000 8 05803000000 8 05804101000 13 05804102000 13 05804103000 13 05804109000 13 05804210000 13 05804291000 13 05804292000 13 05804299000 13 05804300000 13 05805001010 8 05805001090 8 05805002000 8 05806101000 8 05806102000 8 05806103000 8 05806109000 8 0
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51ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
5806200000 8 0 5806310000 8 0 5806320000 8 0 5806391000 8 0 5806392000 8 0 5806399000 8 0 5806400000 8 0 5807101000 8 0 5807109000 8 0 5807901000 8 0 5807909000 8 0 5808100000 8 0 5808901000 8 0 5808909000 8 0 5809000000 8 0 5810100000 13 0 5810910000 13 0 5810920000 13 0 5810990000 13 0 5811001000 8 0 5811002000 8 0 5811003000 8 0 5811004000 8 0 5811009000 8 0 5901100000 8 0 5901901000 8 0 5901902000 8 0 5901903000 8 0 5902100000 8 0 5902200000 8 0 5902900000 8 0 5903100000 10 0 5903200000 10 0 5903900000 10 0 5904100000 8 0 5904900000 8 0 5905000000 8 0 5906100000 8 0 5906910000 8 0 5906990000 8 0 5907001000 8 0 5907002000 8 0 5907009000 8 0
HS code MFN rate LDC rate
5908001000 8 05908009000 8 05909000000 8 05910000000 8 05911101000 8 05911109000 8 05911200000 8 05911310000 8 05911320000 8 05911400000 8 05911900000 8 06001101000 10 06001102000 10 06001109000 10 06001210000 10 06001220000 10 06001290000 10 06001910000 10 06001920000 10 06001990000 10 06002400000 10 06002900000 10 06003100000 10 06003200000 10 06003300000 10 06003400000 10 06003900000 10 06004100000 10 06004900000 10 06005210000 10 06005220000 10 06005230000 10 06005240000 10 06005310000 10 06005320000 10 06005330000 10 06005340000 10 06005410000 10 06005420000 10 06005430000 10 06005440000 10 06005900000 10 06006100000 10 0
HS code MFN rate LDC rate
6006210000 10 06006220000 10 06006230000 10 06006240000 10 06006310000 10 06006320000 10 06006330000 10 06006340000 10 06006410000 10 06006420000 10 06006430000 10 06006440000 10 06006900000 10 06101200000 13 06101301000 13 06101302000 13 06101900000 13 06102100000 13 06102200000 13 06102301000 13 06102302000 13 06102900000 13 06103101000 13 06103102000 13 06103109000 13 06103220000 13 06103230000 13 06103290000 13 06103310000 13 06103320000 13 06103330000 13 06103390000 13 06103410000 13 06103420000 13 06103430000 13 06103490000 13 06104130000 13 06104191000 13 06104199000 13 06104220000 13 06104230000 13 06104290000 13 06104310000 13 0
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52 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
6104320000 13 0 6104330000 13 0 6104390000 13 0 6104410000 13 0 6104420000 13 0 6104430000 13 0 6104440000 13 0 6104491000 13 0 6104499000 13 0 6104510000 13 0 6104520000 13 0 6104530000 13 0 6104590000 13 0 6104610000 13 0 6104620000 13 0 6104630000 13 0 6104690000 13 0 6105100000 13 0 6105201000 13 0 6105202000 13 0 6105901000 13 0 6105902000 13 0 6105909000 13 0 6106100000 13 0 6106201000 13 0 6106202000 13 0 6106901000 13 0 6106902000 13 0 6106909000 13 0 6107110000 13 0 6107121000 13 0 6107122000 13 0 6107190000 13 0 6107210000 13 0 6107221000 13 0 6107222000 13 0 6107290000 13 0 6107910000 13 0 6107991000 13 0 6107999000 13 0 6108111000 13 0 6108112000 13 0 6108191000 13 0
HS code MFN rate LDC rate
6108199000 13 06108210000 13 06108221000 13 06108222000 13 06108290000 13 06108310000 13 06108321000 13 06108322000 13 06108390000 13 06108910000 13 06108921000 13 06108922000 13 06108991000 13 06108999000 13 06109101000 13 06109109000 13 06109901010 13 06109901090 13 06109902010 13 06109902090 13 06109903010 13 06109903090 13 06109909010 13 06109909090 13 06110110000 13 06110120000 13 06110190000 13 06110200000 13 06110301000 13 06110302000 13 06110901000 13 06110909000 13 06111201000 8 06111202000 8 06111301000 8 06111302000 8 06111901000 8 06111902000 8 06112110000 13 06112120000 13 06112190000 13 06112201000 13 06112209000 13 0
HS code MFN rate LDC rate
6112310000 13 06112390000 13 06112410000 13 06112490000 13 06113001000 13 06113002000 13 06113003000 13 06114200000 13 06114301000 13 06114302000 13 06114901000 13 06114909000 13 06115100000 13 06115210000 13 06115220000 13 06115290000 13 06115301000 13 06115309000 13 06115940000 13 06115950000 13 06115960000 13 06115990000 13 06116100000 8 06116910000 8 06116921000 8 06116929000 8 06116930000 8 06116990000 8 06117101000 13 06117102000 13 06117103000 13 06117104000 13 06117109000 13 06117801000 13 06117809000 13 06117900000 13 06201110000 13 06201120000 13 06201131000 13 06201132000 13 06201190000 13 06201910000 13 06201920000 13 0
![Page 62: UNITED NATIONS CONFERENCE ON TRADE AND DEVELOPMENT · PREFACE. iii PREFACE. This handbook is a part of a series of publications aimed at helping exporters, producers and government](https://reader031.fdocuments.us/reader031/viewer/2022021917/5e667f15f9b5cb5623463e6f/html5/thumbnails/62.jpg)
53ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
6201931000 13 0 6201990000 13 0 6202110000 13 0 6202120000 13 0 6202131000 13 0 6202132000 13 0 6202190000 13 0 6202910000 13 0 6202920000 13 0 6202931000 13 0 6202990000 13 0 6203110000 13 0 6203120000 13 0 6203190000 13 0 6203220000 13 0 6203230000 13 0 6203291000 13 0 6203299000 13 0 6203310000 13 0 6203320000 13 0 6203330000 13 0 6203390000 13 0 6203410000 13 0 6203421000 13 0 6203429000 13 0 6203430000 13 0 6203490000 13 0 6204110000 13 0 6204120000 13 0 6204130000 13 0 6204191000 13 0 6204199000 13 0 6204210000 13 0 6204220000 13 0 6204230000 13 0 6204291000 13 0 6204299000 13 0 6204310000 13 0 6204320000 13 0 6204330000 13 0 6204391000 13 0 6204399000 13 0 6204410000 13 0
HS code MFN rate LDC rate
6204420000 13 06204430000 13 06204440000 13 06204491000 13 06204499000 13 06204510000 13 06204520000 13 06204530000 13 06204591000 13 06204599000 13 06204610000 13 06204621000 13 06204629000 13 06204630000 13 06204691000 13 06204699000 13 06205200000 13 06205301000 13 06205302000 13 06205901000 13 06205902000 13 06205909000 13 06206100000 13 06206200000 13 06206300000 13 06206401000 13 06206402000 13 06206900000 13 06207110000 13 06207191000 13 06207199000 13 06207210000 13 06207221000 13 06207222000 13 06207290000 13 06207910000 13 06207991000 13 06207992000 13 06207999000 13 06208111000 13 06208112000 13 06208191000 13 06208192000 13 0
HS code MFN rate LDC rate
6208199000 13 06208210000 13 06208221000 13 06208222000 13 06208290000 13 06208910000 13 06208921000 13 06208922000 13 06208991000 13 06208992000 13 06208999000 13 06209201000 8 06209202000 8 06209301000 8 06209302000 8 06209901010 8 06209901090 8 06209902000 8 06210101000 13 06210102000 13 06210201000 13 06210202000 13 06210203000 13 06210301000 13 06210302000 13 06210303000 13 06210401000 13 06210402000 13 06210403000 13 06210501000 13 06210502000 13 06210503000 13 06211111000 13 06211119000 13 06211121000 13 06211129000 13 06211201000 13 06211209000 13 06211321000 13 06211329000 13 06211331000 13 06211332000 13 06211391000 13 0
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54 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
6211399000 13 0 6211421000 13 0 6211429000 13 0 6211431000 13 0 6211432000 13 0 6211491000 13 0 6211499000 13 0 6212101000 13 0 6212102000 13 0 6212109000 13 0 6212201000 13 0 6212202000 13 0 6212209000 13 0 6212300000 13 0 6212900000 13 0 6213200000 8 0 6213900000 8 0 6214100000 8 0 6214200000 8 0 6214300000 8 0 6214400000 8 0 6214900000 8 0 6215100000 8 0 6215200000 8 0 6215900000 8 0 6216001000 8 0 6216009000 8 0 6217100000 13 0 6217900000 13 0 6301100000 10 0 6301200000 10 0 6301300000 10 0 6301400000 10 0 6301900000 10 0 6302101000 13 0 6302109000 13 0 6302210000 13 0 6302220000 13 0 6302290000 13 0 6302310000 13 0 6302320000 13 0 6302390000 13 0 6302400000 13 0
HS code MFN rate LDC rate
6302510000 13 06302530000 13 06302590000 13 06302600000 13 06302910000 13 06302930000 13 06302990000 13 06303120000 13 06303191000 13 06303199000 13 06303910000 13 06303920000 13 06303990000 13 06304110000 13 06304190000 13 06304910000 13 06304920000 13 06304930000 13 06304990000 13 06305100000 8 06305200000 8 06305320000 8 06305330000 8 06305390000 8 06305900000 8 06306120000 13 06306190000 13 06306220000 13 06306290000 13 06306300000 13 06306401000 13 06306409000 13 06306901000 13 06306902000 13 06306909000 13 06307100000 10 06307200000 10 06307901000 10 06307902000 10 06307903000 10 06307909000 10 06308000000 13 06309000000 8 0
HS code MFN rate LDC rate
6310100000 8 06310900000 8 06401100000 8 06401921000 8 06401929010 8 06401929090 8 06401991010 8 06401991090 8 06401999000 8 06402120000 13 06402190000 13 06402200000 13 06402911000 13 06402912000 13 06402919000 13 06402991000 13 06402992000 13 06402999000 13 06403120000 13 06403190000 13 06403200000 13 06403400000 13 06403511000 13 06403519000 13 06403591000 13 06403599000 13 06403911000 13 06403912000 13 06403913000 13 06403914000 13 06403919000 13 06403991000 13 06403992000 13 06403993000 13 06403994000 13 06403999000 13 06404110000 13 06404191000 13 06404199000 13 06404201000 13 06404209000 13 06405100000 13 06405200000 13 0
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55ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
6405900000 13 0 6406101000 8 0 6406102000 8 0 6406201000 8 0 6406202000 8 0 6406901000 8 0 6406909010 8 0 6406909020 8 0 6406909030 8 0 6406909040 8 0 6406909090 8 0 6501000000 8 0 6502000000 8 0 6504000000 8 0 6505001000 8 0 6505009011 8 0 6505009019 8 0 6505009021 8 0 6505009022 8 0 6505009029 8 0 6505009090 8 0 6506100000 8 0 6506910000 8 0 6506991000 8 0 6506992000 8 0 6506999000 8 0 6507000000 8 0 6601100000 13 0 6601910000 13 0 6601991000 13 0 6601992000 13 0 6601999000 13 0 6602001000 8 0 6602002000 8 0 6602003000 8 0 6602009000 8 0 6603200000 13 0 6603900000 13 0 6701000000 8 0 6702100000 8 0 6702901000 8 0 6702902000 8 0 6702909000 8 0
HS code MFN rate LDC rate
6703001010 8 06703001090 8 06703009000 8 06704110000 8 06704191000 8 06704192000 8 06704193000 8 06704194000 8 06704199000 8 06704201000 8 06704202000 8 06704203000 8 06704204000 8 06704205000 8 06704209000 8 06704900000 8 06801000000 8 06802100000 8 06802211000 8 06802212000 8 06802213000 8 06802230000 8 06802291000 8 06802299000 8 06802911000 8 06802912000 8 06802913000 8 06802920000 8 06802930000 8 06802990000 8 06803001000 8 06803009000 8 06804100000 8 06804210000 8 06804220000 8 06804230000 8 06804300000 8 06805100000 8 06805200000 8 06805300000 8 06806101000 8 06806102000 8 06806103000 8 0
HS code MFN rate LDC rate
6806109000 8 06806201000 8 06806202000 8 06806204000 8 06806209000 8 06806901000 8 06806909000 8 06807100000 8 06807900000 8 06808000000 8 06809110000 8 06809190000 8 06809900000 8 06810111000 8 06810112000 8 06810191000 8 06810192000 8 06810193000 8 06810199000 8 06810910000 8 06810991000 8 06810992000 8 06810993000 8 06810994000 8 06810995000 8 06810999000 8 06811401010 8 06811401090 8 06811402010 8 06811402090 8 06811403000 8 06811409010 8 06811409090 8 06811810000 8 06811820000 8 06811891000 8 06811899000 8 06812801000 8 06812802000 8 06812803000 8 06812809000 8 06812910000 8 06812920000 8 0
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56 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
6812930000 8 0 6812990000 8 0 6813201010 8 0 6813201090 8 0 6813202010 8 0 6813202090 8 0 6813209010 8 0 6813209090 8 0 6813810000 8 0 6813891000 8 0 6813899000 8 0 6814100000 8 0 6814900000 8 0 6815101000 8 0 6815102000 8 0 6815109000 8 0 6815200000 8 0 6815910000 8 0 6815990000 8 0 6901001000 8 0 6901002000 8 0 6901003000 8 0 6901009010 8 0 6901009090 8 0 6902100000 8 0 6902200000 8 0 6902901000 8 0 6902909000 8 0 6903101000 8 0 6903102010 3 0 6903102090 8 0 6903103000 8 0 6903104000 8 0 6903105000 8 0 6903106000 8 0 6903107000 8 0 6903108000 8 0 6903109000 8 0 6903201000 8 0 6903202000 8 0 6903203000 8 0 6903204000 8 0 6903205000 8 0
HS code MFN rate LDC rate
6903206000 8 06903207000 8 06903208000 8 06903209000 8 06903901000 8 06903909010 8 06903909020 8 06903909030 8 06903909040 8 06903909050 8 06903909060 8 06903909070 8 06903909080 8 06903909090 8 06904100000 8 06904900000 8 06905100000 8 06905901000 8 06905902000 8 06905909000 8 06906001000 8 06906002000 8 06907101000 8 06907109000 8 06907901000 8 06907909000 8 06908101000 8 06908109000 8 06908901000 8 06908909000 8 06909110000 8 06909120000 8 06909190000 8 06909900000 8 06910101000 8 06910102000 8 06910103000 8 06910104000 8 06910109000 8 06910900000 8 06911101000 8 06911102000 8 06911109000 8 0
HS code MFN rate LDC rate
6911901000 8 06911902000 8 06911909000 8 06912001010 8 06912001020 8 06912001090 8 06912002000 8 06912003000 8 06912009000 8 06913101000 8 06913109020 8 06913109090 8 06913901000 8 06913909020 8 06913909090 8 06914101000 8 06914109000 8 06914901000 8 06914909000 8 07001001000 5 07001002000 3 07002100000 8 07002201000 3 07002209000 8 07002311000 3 07002319000 8 07002320000 8 07002390000 8 07003121000 8 07003122000 8 07003123000 8 07003124000 8 07003125000 8 07003126000 8 07003127000 8 07003191000 8 07003192000 8 07003193000 8 07003194000 8 07003195000 8 07003196000 8 07003197000 8 07003200000 8 0
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57ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
7003300000 8 0 7004201000 8 0 7004202000 8 0 7004203000 8 0 7004204000 8 0 7004205000 8 0 7004206000 8 0 7004207000 8 0 7004901000 8 0 7004902000 8 0 7004903000 8 0 7004904000 8 0 7004905000 8 0 7004906000 8 0 7004907000 8 0 7005101010 8 0 7005101020 8 0 7005101030 8 0 7005101040 8 0 7005102010 8 0 7005102020 8 0 7005102030 8 0 7005102040 8 0 7005109010 8 0 7005109020 8 0 7005109030 8 0 7005109040 8 0 7005211000 8 0 7005212000 8 0 7005213000 8 0 7005214000 8 0 7005215000 8 0 7005216000 8 0 7005217010 8 0 7005217020 8 0 7005217030 8 0 7005291010 4 0 7005291020 3 0 7005291030 4 0 7005291091 8 0 7005291092 8 0 7005291099 8 0 7005292010 4 0
HS code MFN rate LDC rate
7005292020 3 07005292030 4 07005292091 8 07005292092 8 07005292099 8 07005293010 8 07005293020 8 07005293090 8 07005294010 8 07005294020 8 07005294090 8 07005295010 8 07005295020 8 07005295090 8 07005296010 8 07005296020 8 07005296090 8 07005297010 8 07005297020 8 07005297090 8 07005298010 8 07005298020 8 07005298090 8 07005299010 8 07005299020 8 07005299090 8 07005300000 8 07006001000 4 07006002000 3 07006003000 4 07006009000 8 07007111000 8 07007112000 8 07007191000 8 07007192000 8 07007211000 8 07007212000 8 07007291000 8 07007292000 8 07008000000 8 07009100000 8 07009910000 8 07009920000 8 0
HS code MFN rate LDC rate
7010100000 8 07010200000 8 07010900000 8 07011100000 8 07011201000 8 07011209000 8 07011900000 8 07013100000 8 07013220000 8 07013280000 8 07013330000 8 07013370000 8 07013410000 8 07013420000 8 07013490000 8 07013910000 8 07013990000 8 07014001000 8 07014009010 8 07014009020 8 07015100000 8 07015901000 8 07015902000 8 07015909000 8 07016100000 8 07016901000 8 07016909010 8 07016909020 8 07016909090 8 07017100000 8 07017200000 8 07017900000 8 07018101000 8 07018102000 8 07018103000 8 07018104000 8 07018109000 8 07018200000 8 07018901000 8 07018909000 8 07019110000 8 07019120000 8 07019190000 8 0
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58 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
7019310000 8 0 7019320000 8 0 7019390000 8 0 7019400000 8 0 7019510000 8 0 7019520000 8 0 7019590000 8 0 7019901000 8 0 7019909000 8 0 7020001011 0 0 7020001012 3 0 7020001013 3 0 7020001019 8 0 7020001090 8 0 7020009000 8 0 7101101000 8 0 7101102000 8 0 7101210000 8 0 7101220000 8 0 7102100000 1 0 7102210000 1 0 7102290000 5 0 7102310000 1 0 7102390000 5 0 7103100000 1 0 7103911000 5 0 7103919010 5 0 7103919020 5 0 7103919030 5 0 7103991000 5 0 7103999010 5 0 7103999020 5 0 7103999030 5 0 7103999040 5 0 7103999090 5 0 7104100000 5 0 7104201000 5 0 7104209000 5 0 7104901010 5 0 7104901020 5 0 7104901090 5 0 7104909010 5 0 7104909090 5 0
HS code MFN rate LDC rate
7105101000 5 07105102000 5 07105901000 5 07105909000 5 07106100000 3 07106911000 3 07106919000 3 07106921000 3 07106922000 3 07106923000 3 07106929000 3 07107001000 3 07107002000 3 07107003000 3 07107004000 3 07107009000 3 07108110000 3 07108121000 3 07108129000 3 07108131010 3 07108131090 3 07108139010 3 07108139020 3 07108139090 3 07108200000 0 07109000000 3 07110110000 3 07110190000 3 07110210000 3 07110290000 3 07110310000 3 07110390000 3 07110410000 3 07110490000 3 07111000000 3 07112300000 2 07112911000 2 07112919000 3 07112921000 2 07112929000 3 07112991000 2 07112992000 6.5 07112999000 3 0
HS code MFN rate LDC rate
7113110000 8 07113191000 8 07113192000 8 07113199000 8 07113201000 8 07113202000 8 07113203000 8 07113209000 8 07114111000 8 07114112000 8 07114113000 8 07114114000 8 07114119000 8 07114191000 8 07114192000 8 07114193000 8 07114194000 8 07114199000 8 07114201000 8 07114202000 8 07114203000 8 07114204000 8 07114209000 8 07115100000 8 07115901010 8 07115901090 8 07115909010 8 07115909020 8 07115909090 8 07116101000 8 07116102000 8 07116201000 8 07116209010 8 07116209090 8 07117110000 8 07117191000 8 07117192000 8 07117193000 8 07117194000 8 07117195000 8 07117196000 8 07117199000 8 07117900000 8 0
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59ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
7118100000 0 0 7118901000 0 0 7118902000 0 0 7118909000 0 0 7201101000 0 0 7201102000 0 0 7201109000 0 0 7201200000 0 0 7201501000 2 0 7201502000 2 0 7202110000 5 0 7202190000 5 0 7202210000 2 0 7202291000 3 0 7202299000 3 0 7202300000 5 0 7202410000 2 0 7202490000 2 0 7202500000 2 0 7202600000 3 0 7202700000 3 0 7202800000 3 0 7202910000 3 0 7202920000 3 0 7202930000 3 0 7202991000 3 0 7202999000 3 0 7203100000 0 0 7203900000 1 0 7204100000 0 0 7204210000 0 0 7204290000 0 0 7204300000 0 0 7204410000 0 0 7204490000 0 0 7204500000 0 0 7205101000 5 0 7205102000 5 0 7205109000 5 0 7205210000 3 0 7205290000 3 0 7206100000 0 0 7206900000 0 0
HS code MFN rate LDC rate
7207111000 0 07207112000 0 07207121000 0 07207122000 0 07207190000 0 07207201000 0 07207202000 0 07207203000 0 07207204000 0 07207209000 0 07208101000 0 07208109000 0 07208251000 0 07208259000 0 07208261000 0 07208269000 0 07208271000 0 07208279000 0 07208361000 0 07208369000 0 07208371000 0 07208379000 0 07208381000 0 07208389000 0 07208391000 0 07208399000 0 07208400000 0 07208511000 0 07208519000 0 07208521000 0 07208529000 0 07208531000 0 07208539000 0 07208541000 0 07208549000 0 07208900000 0 07209151000 0 07209159000 0 07209161000 0 07209169000 0 07209171000 0 07209179000 0 07209181000 0 0
HS code MFN rate LDC rate
7209189000 0 07209251000 0 07209259000 0 07209261000 0 07209269000 0 07209271000 0 07209279000 0 07209281000 0 07209289000 0 07209900000 0 07210110000 0 07210120000 0 07210200000 0 07210301000 0 07210309000 0 07210410000 0 07210491010 0 07210491090 0 07210499010 0 07210499090 0 07210500000 0 07210610000 0 07210690000 0 07210701000 0 07210702000 0 07210901000 0 07210902000 0 07210909000 0 07211130000 0 07211141000 0 07211149000 0 07211191000 0 07211199000 0 07211231000 0 07211239000 0 07211291000 0 07211299000 0 07211901000 0 07211909000 0 07212101000 0 07212102000 0 07212201000 0 07212209000 0 0
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60 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
7212301010 0 0 7212301090 0 0 7212309010 0 0 7212309090 0 0 7212401000 0 0 7212402000 0 0 7212501000 0 0 7212502000 0 0 7212509000 0 0 7212600000 0 0 7213100000 0 0 7213200000 0 0 7213911010 0 0 7213911090 0 0 7213919000 0 0 7213991010 0 0 7213991090 0 0 7213999000 0 0 7214100000 0 0 7214201000 0 0 7214209000 0 0 7214300000 0 0 7214910000 0 0 7214991000 0 0 7214999000 0 0 7215100000 0 0 7215500000 0 0 7215900000 0 0 7216101000 0 0 7216102000 0 0 7216103000 0 0 7216210000 0 0 7216220000 0 0 7216310000 0 0 7216320000 0 0 7216333000 0 0 7216334000 0 0 7216335000 0 0 7216401000 0 0 7216402000 0 0 7216500000 0 0 7216610000 0 0 7216690000 0 0
HS code MFN rate LDC rate
7216910000 0 07216990000 0 07217100000 0 07217200000 0 07217301000 0 07217309000 0 07217900000 0 07218101000 0 07218109000 0 07218911000 0 07218912000 0 07218919000 0 07218991000 0 07218992000 0 07218999000 0 07219111010 0 07219111090 0 07219119000 0 07219121010 0 07219121090 0 07219129000 0 07219131010 0 07219131090 0 07219139000 0 07219141010 0 07219141090 0 07219149000 0 07219211010 0 07219211090 0 07219219000 0 07219221010 0 07219221090 0 07219229000 0 07219231010 0 07219231090 0 07219239000 0 07219241010 0 07219241090 0 07219249000 0 07219311010 0 07219311090 0 07219319000 0 07219321010 0 0
HS code MFN rate LDC rate
7219321090 0 07219329000 0 07219331010 0 07219331090 0 07219339000 0 07219341010 0 07219341090 0 07219349000 0 07219351010 0 07219351090 0 07219359000 0 07219901010 0 07219901090 0 07219909000 0 07220111010 0 07220111090 0 07220119000 0 07220121010 0 07220121090 0 07220129000 0 07220201010 0 07220201090 0 07220209000 0 07220901010 0 07220901090 0 07220909000 0 07221000000 0 07222110000 0 07222190000 0 07222200000 0 07222300000 0 07222400000 0 07223000000 0 07224101000 0 07224109000 0 07224901000 0 07224902000 0 07224903000 0 07224904000 0 07224909000 0 07225110000 0 07225190000 0 07225301000 0 0
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61ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
7225309010 0 0 7225309091 0 0 7225309092 0 0 7225309099 0 0 7225401000 0 0 7225409010 0 0 7225409091 0 0 7225409092 0 0 7225409099 0 0 7225501000 0 0 7225509000 0 0 7225911000 0 0 7225919010 0 0 7225919090 0 0 7225921000 0 0 7225929011 0 0 7225929019 0 0 7225929091 0 0 7225929099 0 0 7225991000 0 0 7225999000 0 0 7226110000 0 0 7226190000 0 0 7226200000 0 0 7226911000 0 0 7226912000 0 0 7226919000 0 0 7226920000 0 0 7226991000 0 0 7226992000 0 0 7226993000 0 0 7226999000 0 0 7227100000 0 0 7227200000 0 0 7227901000 0 0 7227909010 0 0 7227909020 0 0 7227909090 0 0 7228100000 0 0 7228200000 0 0 7228300000 0 0 7228400000 0 0 7228500000 0 0
HS code MFN rate LDC rate
7228601000 0 07228609000 0 07228701010 0 07228701090 0 07228709000 0 07228800000 0 07229200000 0 07229901010 0 07229901090 0 07229902010 0 07229902090 0 07229909010 0 07229909090 0 07301101000 0 07301109000 0 07301201000 0 07301202000 0 07301203000 0 07301209000 0 07302101010 0 07302101090 0 07302102010 0 07302102090 0 07302103010 0 07302103090 0 07302104010 0 07302104090 0 07302300000 8 07302400000 0 07302900000 0 07303001010 8 07303001090 8 07303002000 8 07304110000 0 07304190000 0 07304220000 0 07304230000 0 07304240000 0 07304290000 0 07304310000 0 07304390000 0 07304410000 0 07304490000 0 0
HS code MFN rate LDC rate
7304510000 0 07304590000 0 07304900000 0 07305111000 0 07305112000 0 07305120000 0 07305190000 0 07305200000 0 07305311000 0 07305312000 0 07305319000 0 07305390000 0 07305900000 0 07306110000 0 07306190000 0 07306211000 0 07306212000 0 07306291000 0 07306292000 0 07306301010 0 07306301020 0 07306301030 0 07306301090 0 07306302010 0 07306302020 0 07306302030 0 07306302090 0 07306401000 0 07306402000 0 07306500000 0 07306611010 0 07306611090 0 07306612000 0 07306613000 0 07306691010 0 07306691090 0 07306692000 0 07306693000 0 07306901000 0 07306909000 0 07307110000 8 07307190000 8 07307210000 8 0
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62 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
7307221000 0 0 7307229000 8 0 7307230000 8 0 7307290000 8 0 7307910000 8 0 7307921000 0 0 7307929000 8 0 7307930000 8 0 7307991000 8 0 7307999000 8 0 7308100000 0 0 7308200000 8 0 7308300000 8 0 7308400000 8 0 7308901000 0 0 7308909000 0 0 7309000000 8 0 7310100000 8 0 7310210000 8 0 7310290000 8 0 7311001000 8 0 7311002000 8 0 7311003000 8 0 7312101011 0 0 7312101019 0 0 7312101091 0 0 7312101092 0 0 7312101099 0 0 7312102011 0 0 7312102019 0 0 7312102091 0 0 7312102092 0 0 7312102099 0 0 7312900000 0 0 7313001000 0 0 7313009000 0 0 7314120000 0 0 7314140000 0 0 7314190000 0 0 7314200000 0 0 7314310000 0 0 7314390000 0 0 7314410000 0 0
HS code MFN rate LDC rate
7314420000 0 07314490000 0 07314500000 0 07315110000 8 07315120000 8 07315190000 8 07315200000 8 07315810000 8 07315820000 8 07315890000 8 07315900000 8 07316001000 8 07316002000 8 07317001011 0 07317001019 0 07317001021 0 07317001029 0 07317002000 0 07317003000 0 07317004000 0 07317005000 0 07317009000 0 07318110000 8 07318120000 8 07318130000 8 07318140000 8 07318151000 8 07318152000 8 07318153000 8 07318159000 8 07318160000 8 07318190000 8 07318210000 8 07318220000 8 07318230000 8 07318240000 8 07318290000 8 07319401000 8 07319402000 8 07319409000 8 07319901010 8 07319901020 8 07319901090 8 0
HS code MFN rate LDC rate
7319909000 8 07320101000 8 07320102000 8 07320109000 8 07320201000 8 07320202000 8 07320203000 8 07320204000 8 07320209000 8 07320901000 8 07320909000 8 07321110000 8 07321120000 8 07321190000 8 07321810000 8 07321820000 8 07321890000 8 07321900000 8 07322111000 8 07322112000 8 07322191000 8 07322192000 8 07322901000 8 07322909010 8 07322909020 8 07322909030 8 07323100000 8 07323910000 8 07323920000 8 07323930000 8 07323940000 8 07323990000 8 07324101000 8 07324102000 8 07324210000 8 07324291000 8 07324299000 8 07324901000 8 07324908000 8 07324909000 8 07325100000 8 07325910000 8 07325991000 8 0
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63ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
7325992000 8 0 7325993000 8 0 7325999000 8 0 7326110000 8 0 7326190000 8 0 7326200000 8 0 7326901000 8 0 7326909000 8 0 7401001000 0 0 7401002000 0 0 7402001000 0 0 7402002000 0 0 7403110000 3 0 7403120000 5 0 7403130000 5 0 7403191000 5 0 7403192000 5 0 7403199000 5 0 7403210000 5 0 7403220000 5 0 7403291010 5 0 7403291020 5 0 7403299000 5 0 7404000000 0 0 7405000000 5 0 7406100000 8 0 7406201000 8 0 7406202000 8 0 7407100000 8 0 7407210000 8 0 7407291000 8 0 7407292010 8 0 7407292020 8 0 7407299000 8 0 7408110000 8 0 7408190000 8 0 7408210000 8 0 7408221000 8 0 7408222000 8 0 7408291000 8 0 7408299000 8 0 7409111000 5 0 7409119000 8 0
HS code MFN rate LDC rate
7409191000 5 07409199000 8 07409211000 5 07409219000 8 07409291000 5 07409299000 8 07409311000 5 07409319000 8 07409391000 5 07409399000 8 07409401010 5 07409401090 8 07409402010 5 07409402090 8 07409901000 5 07409909000 8 07410110000 8 07410120000 8 07410211000 8 07410219000 8 07410221000 8 07410229000 8 07411100000 8 07411210000 8 07411221000 8 07411222000 8 07411291000 8 07411299000 8 07412100000 3 07412200000 3 07413000000 3 07415101000 8 07415109000 8 07415210000 8 07415290000 8 07415330000 8 07415390000 8 07418101000 8 07418109010 8 07418109020 5 07418109030 8 07418109091 5 07418109099 8 0
HS code MFN rate LDC rate
7418201000 8 07418202000 8 07419101000 8 07419102000 8 07419910000 0 07419991010 8 07419991090 8 07419992000 8 07419999000 8 07501100000 0 07501201010 2 07501201090 0 07501209010 2 07501209090 0 07502101000 3 07502109000 3 07502200000 3 07503000000 0 07504001000 5 07504002000 5 07505110000 5 07505120000 5 07505210000 5 07505220000 5 07506101000 3 07506102000 5 07506201000 5 07506202000 5 07507110000 8 07507120000 8 07507200000 8 07508100000 8 07508901000 8 07508902010 5 07508902020 8 07508909000 8 07601100000 1 07601201000 1 07601202000 3 07601209000 1 07602000000 0 07603100000 8 07603201000 8 0
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64 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
7603202000 8 0 7604101000 8 0 7604102010 8 0 7604102090 8 0 7604210000 8 0 7604291000 8 0 7604299000 8 0 7605110000 8 0 7605190000 8 0 7605210000 8 0 7605290000 8 0 7606111000 8 0 7606119000 8 0 7606120000 8 0 7606911000 8 0 7606919000 8 0 7606920000 8 0 7607111000 8 0 7607119000 8 0 7607191000 8 0 7607199000 8 0 7607201000 8 0 7607209000 8 0 7608100000 8 0 7608200000 8 0 7609000000 8 0 7610100000 8 0 7610901000 8 0 7610908000 8 0 7610909000 8 0 7611000000 8 0 7612100000 8 0 7612901000 8 0 7612909010 8 0 7612909020 8 0 7612909030 8 0 7613001000 8 0 7613002000 8 0 7614100000 8 0 7614900000 8 0 7615101000 8 0 7615109010 5 0 7615109020 8 0
HS code MFN rate LDC rate
7615109030 8 07615109090 8 07615201000 8 07615202000 8 07616100000 8 07616910000 8 07616991000 8 07616999010 8 07616999020 8 07616999090 8 07801101000 3 07801109000 3 07801910000 3 07801991000 1 07801992010 3 07801992090 3 07802000000 0 07804111000 8 07804112000 8 07804190000 8 07804201000 8 07804202000 8 07806001000 8 07806002000 8 07806003010 8 07806003020 8 07806003030 8 07806004010 8 07806004020 8 07806009000 8 07901110000 3 07901120000 3 07901201000 3 07901202000 3 07901209000 3 07902000000 0 07903100000 8 07903901000 8 07903902000 8 07904001000 8 07904002000 8 07904003000 8 07905001000 8 0
HS code MFN rate LDC rate
7905002000 8 07907001000 8 07907002010 8 07907002020 8 07907009010 8 07907009090 8 08001100000 2 08001200000 3 08002000000 0 08003001010 8 08003001090 8 08003002010 8 08003002090 8 08007001000 8 08007002000 8 08007003010 8 08007003021 8 08007003022 8 08007004000 8 08007009000 8 08101100000 3 08101940000 3 08101961000 8 08101969000 8 08101970000 0 08101991010 8 08101991020 8 08101991030 8 08101991040 8 08101999000 8 08102100000 3 08102940000 3 08102951000 8 08102952000 8 08102953000 8 08102954000 8 08102961000 8 08102969000 8 08102970000 0 08102990000 8 08103201000 3 08103202000 3 08103300000 0 0
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65ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
8103900000 8 0 8104110000 3 0 8104190000 3 0 8104200000 0 0 8104301000 8 0 8104302000 8 0 8104901000 8 0 8104909000 8 0 8105201000 3 0 8105202000 3 0 8105203000 2 0 8105300000 3 0 8105900000 3 0 8106001010 3 0 8106001020 3 0 8106001030 3 0 8106009000 3 0 8107201000 3 0 8107202000 3 0 8107300000 3 0 8107900000 3 0 8108201000 2 0 8108202000 3 0 8108300000 3 0 8108901000 8 0 8108902000 8 0 8108909000 8 0 8109201000 3 0 8109202000 3 0 8109300000 3 0 8109901010 0 0 8109901020 0 0 8109901030 0 0 8109901090 0 0 8109909000 3 0 8110100000 3 0 8110200000 3 0 8110900000 3 0 8111000000 2 0 8112120000 3 0 8112130000 3 0 8112190000 3 0 8112210000 3 0
HS code MFN rate LDC rate
8112220000 3 08112290000 3 08112510000 3 08112520000 3 08112590000 3 08112921000 3 08112922000 3 08112923000 3 08112924000 3 08112925000 3 08112926000 3 08112927000 3 08112929000 3 08112991000 3 08112992000 3 08112993000 3 08112994000 3 08112995000 3 08112996000 3 08112997000 3 08112999000 3 08113000000 3 08201100000 8 08201300000 8 08201400000 8 08201500000 8 08201600000 8 08201901000 8 08201902000 8 08201903000 8 08201904000 8 08201909000 8 08202101000 8 08202102000 8 08202109000 8 08202200000 8 08202310000 8 08202391000 8 08202392010 8 08202392090 8 08202393000 8 08202399000 8 08202400000 8 0
HS code MFN rate LDC rate
8202911000 8 08202919000 8 08202991000 5 08202999000 8 08203101000 8 08203109000 8 08203201000 8 08203202000 8 08203203000 8 08203204000 8 08203209000 8 08203300000 8 08203401000 8 08203402000 8 08203403000 8 08203409000 8 08204110000 8 08204120000 8 08204200000 8 08205101000 8 08205102000 8 08205103000 8 08205109000 8 08205200000 8 08205300000 8 08205400000 8 08205510000 8 08205591000 8 08205592000 8 08205593000 8 08205595000 8 08205596000 8 08205597000 8 08205599000 8 08205600000 8 08205701000 8 08205702000 8 08205709000 8 08205901000 8 08205902000 8 08205909010 8 08205909090 8 08206000000 8 0
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66 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
8207130000 8 0 8207191000 8 0 8207199000 8 0 8207201000 8 0 8207202000 8 0 8207301000 8 0 8207302000 8 0 8207303000 8 0 8207309000 8 0 8207401000 8 0 8207402000 8 0 8207409000 8 0 8207501010 8 0 8207501090 8 0 8207502000 8 0 8207509000 8 0 8207601000 8 0 8207602000 8 0 8207603000 8 0 8207609000 8 0 8207701000 8 0 8207702000 8 0 8207703000 8 0 8207704000 8 0 8207709000 8 0 8207801000 8 0 8207809000 8 0 8207901000 8 0 8207909000 8 0 8208100000 8 0 8208200000 8 0 8208300000 8 0 8208400000 8 0 8208900000 8 0 8209001010 8 0 8209001040 8 0 8209001090 8 0 8209002010 8 0 8209002040 8 0 8209002090 8 0 8210001000 8 0 8210002000 8 0 8210003000 8 0
HS code MFN rate LDC rate
8210004000 8 08210005000 8 08210008000 8 08210009000 8 08211100000 8 08211910000 8 08211920000 8 08211930000 8 08211940000 8 08211950000 8 08212100000 8 08212200000 8 08212900000 8 08213001000 8 08213002010 8 08213002020 8 08213002090 8 08213003000 8 08213004000 8 08213009000 8 08214101000 8 08214109000 8 08214200000 8 08214901000 8 08214902000 8 08214909000 8 08215100000 8 08215200000 8 08215911000 8 08215912000 8 08215913000 8 08215914000 8 08215915000 8 08215919000 8 08215991000 8 08215992000 8 08215993000 8 08215994000 8 08215995000 8 08215999000 8 08301100000 8 08301200000 8 08301300000 8 0
HS code MFN rate LDC rate
8301401010 8 08301401090 8 08301409000 8 08301500000 8 08301600000 8 08301700000 8 08302100000 8 08302200000 8 08302300000 8 08302411000 8 08302419000 8 08302420000 8 08302491000 8 08302499000 8 08302500000 8 08302600000 8 08303001000 8 08303009000 8 08304000000 8 08305100000 8 08305200000 8 08305900000 8 08306100000 8 08306210000 8 08306290000 8 08306301000 8 08306302000 8 08307100000 8 08307900000 8 08308101000 8 08308102000 8 08308200000 8 08308901000 8 08308902000 8 08308903000 8 08308904000 8 08308909000 8 08309100000 8 08309901000 8 08309909000 8 08310000000 8 08311101000 8 08311109000 8 0
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67ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
8311201000 8 0 8311209000 8 0 8311301000 8 0 8311309010 8 0 8311309090 8 0 8311901000 8 0 8311909000 8 0 8401100000 0 0 8401200000 0 0 8401300000 0 0 8401400000 0 0 8402110000 8 0 8402120000 8 0 8402191000 8 0 8402199000 8 0 8402200000 8 0 8402901000 8 0 8402902000 8 0 8403101000 8 0 8403102000 8 0 8403103000 8 0 8403109000 8 0 8403900000 8 0 8404101000 8 0 8404102000 8 0 8404103000 8 0 8404104000 8 0 8404109000 8 0 8404200000 8 0 8404901000 8 0 8404902000 8 0 8404909000 8 0 8405101000 8 0 8405102000 8 0 8405103000 8 0 8405104000 8 0 8405109000 8 0 8405901000 8 0 8405902000 8 0 8405903000 8 0 8405904000 8 0 8405909000 8 0 8406103000 5 0
HS code MFN rate LDC rate
8406109000 5 08406811000 5 08406812000 5 08406813000 5 08406820000 5 08406901000 8 08406909000 8 08407100000 0 08407210000 8 08407290000 8 08407311000 8 08407319000 8 08407321000 8 08407329000 8 08407331000 8 08407339000 8 08407341000 8 08407349000 8 08407901000 0 08407909000 8 08408101000 8 08408102000 8 08408103000 8 08408201000 8 08408202000 8 08408203000 8 08408204000 8 08408205000 8 08408901010 0 08408901090 5 08408909010 8 08408909021 4 08408909029 8 08408909030 8 08408909090 8 08409100000 5 08409911000 8 08409912000 8 08409919000 8 08409991000 5 08409992000 8 08409993010 8 08409993020 8 0
HS code MFN rate LDC rate
8409993030 8 08409999010 8 08409999090 8 08410111000 0 08410119000 8 08410120000 0 08410130000 0 08410901010 0 08410901090 8 08410909010 0 08410909090 8 08411111000 3 08411119010 8 08411119090 8 08411121000 3 08411129010 8 08411129090 8 08411211000 3 08411219010 8 08411219090 8 08411221000 3 08411229010 8 08411229090 8 08411811000 3 08411819010 8 08411819090 8 08411821000 3 08411829010 8 08411829090 8 08411911000 3 08411919000 8 08411991000 3 08411999000 8 08412101010 5 08412101090 5 08412109000 8 08412211000 8 08412219000 8 08412290000 8 08412310000 8 08412390000 8 08412800000 8 08412901010 5 0
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68 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
8412901090 5 0 8412902000 0 0 8412909000 8 0 8413110000 8 0 8413190000 8 0 8413200000 8 0 8413301000 8 0 8413302000 8 0 8413303000 8 0 8413304000 8 0 8413309000 8 0 8413400000 8 0 8413504000 8 0 8413509010 8 0 8413509020 8 0 8413509030 8 0 8413509090 8 0 8413604000 8 0 8413609010 8 0 8413609020 8 0 8413609030 8 0 8413609090 8 0 8413703000 8 0 8413709010 8 0 8413709020 8 0 8413709090 8 0 8413811000 8 0 8413819000 8 0 8413820000 8 0 8413911000 8 0 8413912000 8 0 8413913000 8 0 8413914000 8 0 8413915000 8 0 8413919000 8 0 8413920000 8 0 8414101000 8 0 8414109010 3 0 8414109090 8 0 8414200000 8 0 8414301000 8 0 8414302000 8 0 8414400000 8 0
HS code MFN rate LDC rate
8414511000 8 08414519000 8 08414591000 8 08414599000 8 08414601000 8 08414609000 8 08414801000 8 08414809110 8 08414809190 8 08414809210 8 08414809220 8 08414809230 8 08414809900 8 08414901000 8 08414909010 8 08414909020 8 08414909090 8 08415101011 8 08415101012 8 08415101021 8 08415101022 8 08415102010 8 08415102020 8 08415200000 8 08415810000 8 08415820000 8 08415830000 8 08415900000 8 08416101000 8 08416102000 8 08416103000 8 08416201000 8 08416202000 8 08416209000 8 08416300000 8 08416901000 8 08416909000 8 08417101010 8 08417101090 8 08417102010 8 08417102090 8 08417200000 8 08417801010 8 0
HS code MFN rate LDC rate
8417801020 8 08417801030 8 08417801090 8 08417802000 8 08417809000 8 08417900000 8 08418101010 8 08418101020 8 08418101030 8 08418109000 8 08418211000 8 08418212000 8 08418213000 8 08418291000 8 08418299000 8 08418300000 8 08418400000 8 08418501000 8 08418509000 8 08418610000 8 08418691000 8 08418692010 8 08418692020 8 08418692030 8 08418692090 8 08418693000 8 08418910000 8 08418991000 8 08418999000 8 08419110000 8 08419190000 8 08419200000 0 08419310000 8 08419320000 8 08419391000 3 08419399000 8 08419400000 8 08419501000 8 08419509000 8 08419600000 8 08419810000 8 08419891000 8 08419899010 8 0
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69ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
8419899020 8 0 8419899030 8 0 8419899040 8 0 8419899050 8 0 8419899060 8 0 8419899070 8 0 8419899080 8 0 8419899090 8 0 8419901000 8 0 8419909010 8 0 8419909020 8 0 8419909030 8 0 8419909040 0 0 8419909090 8 0 8420101000 8 0 8420102000 8 0 8420103000 8 0 8420104000 8 0 8420109000 8 0 8420910000 8 0 8420990000 8 0 8421110000 8 0 8421120000 8 0 8421191000 8 0 8421192000 8 0 8421193000 8 0 8421199000 8 0 8421211000 8 0 8421219010 8 0 8421219020 3 0 8421219090 8 0 8421220000 8 0 8421231000 8 0 8421232000 8 0 8421239000 8 0 8421291000 8 0 8421292000 8 0 8421293000 0 0 8421294000 8 0 8421299000 8 0 8421311000 8 0 8421312000 8 0 8421319000 8 0
HS code MFN rate LDC rate
8421391000 8 08421392000 8 08421399010 8 08421399020 0 08421399030 8 08421399090 8 08421910000 8 08421991000 8 08421999010 8 08421999020 8 08421999030 0 08421999090 8 08422110000 8 08422190000 8 08422200000 8 08422301000 8 08422302000 8 08422303000 8 08422304000 8 08422309000 8 08422404000 8 08422409010 8 08422409020 8 08422409030 8 08422409090 8 08422901000 8 08422902000 8 08422909000 8 08423100000 8 08423201000 8 08423202000 8 08423209000 8 08423300000 8 08423810000 8 08423820000 8 08423891000 8 08423899000 8 08423901010 8 08423901090 8 08423909000 8 08424100000 8 08424201000 8 08424202010 8 0
HS code MFN rate LDC rate
8424202090 8 08424209000 8 08424301000 8 08424302000 8 08424309000 8 08424811000 8 08424812000 8 08424819000 8 08424891000 0 08424899000 8 08424901000 8 08424902000 8 08424903000 8 08424909010 0 08424909090 8 08425111010 0 08425111090 0 08425112010 0 08425112090 0 08425190000 0 08425311000 0 08425319000 0 08425391000 0 08425399000 0 08425410000 0 08425421000 0 08425422000 0 08425491000 0 08425492000 0 08426110000 0 08426121000 0 08426122000 0 08426190000 0 08426200000 0 08426301000 0 08426302000 0 08426410000 0 08426491000 0 08426492000 0 08426499000 0 08426910000 0 08426991000 0 08426999000 0 0
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70 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
8427101000 8 0 8427102000 8 0 8427109000 8 0 8427201010 8 0 8427201020 8 0 8427209000 8 0 8427901000 8 0 8427909000 8 0 8428101000 0 0 8428102000 0 0 8428201000 0 0 8428202000 0 0 8428310000 0 0 8428320000 0 0 8428331010 0 0 8428331020 0 0 8428332000 0 0 8428390000 0 0 8428401000 0 0 8428402000 0 0 8428600000 0 0 8428901000 0 0 8428909000 0 0 8429111000 0 0 8429112000 0 0 8429190000 0 0 8429200000 0 0 8429300000 0 0 8429401000 0 0 8429402000 0 0 8429511010 0 0 8429511020 0 0 8429511030 0 0 8429511090 0 0 8429519000 0 0 8429521010 0 0 8429521020 0 0 8429521090 0 0 8429529000 0 0 8429591000 0 0 8429599000 0 0 8430100000 0 0 8430200000 0 0
HS code MFN rate LDC rate
8430310000 0 08430390000 0 08430411000 0 08430412000 0 08430491000 0 08430499000 0 08430500000 0 08430610000 0 08430690000 0 08431100000 0 08431200000 8 08431310000 0 08431390000 0 08431411000 0 08431419000 0 08431420000 0 08431430000 0 08431491000 0 08431492000 0 08431499000 0 08432100000 0 08432210000 0 08432291000 0 08432292000 0 08432299000 0 08432301000 0 08432302000 0 08432303000 0 08432309000 0 08432401000 0 08432402000 0 08432800000 0 08432901000 0 08432902000 0 08432909000 0 08433110000 0 08433190000 0 08433200000 0 08433300000 0 08433400000 0 08433510000 0 08433520000 0 08433530000 0 0
HS code MFN rate LDC rate
8433590000 0 08433601000 0 08433609010 0 08433609090 0 08433901000 0 08433902000 0 08433909000 0 08434100000 0 08434201000 0 08434209000 0 08434901000 0 08434902000 0 08434909000 0 08435101000 8 08435102000 8 08435103000 8 08435109000 8 08435900000 8 08436101000 8 08436102000 8 08436103000 8 08436109000 8 08436211000 8 08436219000 8 08436290000 8 08436800000 8 08436910000 8 08436990000 8 08437101000 8 08437109000 8 08437801000 8 08437802000 8 08437901000 8 08437909000 8 08438101000 8 08438109000 8 08438200000 8 08438300000 8 08438400000 8 08438501000 8 08438509000 8 08438600000 8 08438801000 8 0
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71ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
8438809000 8 0 8438900000 8 0 8439101000 8 0 8439102000 8 0 8439103000 8 0 8439104000 8 0 8439105000 8 0 8439109000 8 0 8439201000 8 0 8439202000 8 0 8439209000 8 0 8439301000 8 0 8439302000 8 0 8439303000 8 0 8439309000 8 0 8439910000 8 0 8439990000 8 0 8440101000 8 0 8440102000 8 0 8440109000 8 0 8440901000 8 0 8440909000 8 0 8441100000 8 0 8441201000 8 0 8441202000 8 0 8441300000 8 0 8441400000 8 0 8441801000 8 0 8441809000 8 0 8441900000 8 0 8442301000 8 0 8442302000 8 0 8442303000 8 0 8442304000 8 0 8442305000 8 0 8442309000 8 0 8442401000 8 0 8442402000 8 0 8442409000 8 0 8442500000 8 0 8443110000 8 0 8443120000 8 0 8443130000 8 0
HS code MFN rate LDC rate
8443140000 8 08443150000 8 08443160000 8 08443170000 8 08443191000 8 08443192000 8 08443199000 8 08443311010 0 08443311020 0 08443311030 0 08443311090 0 08443312000 0 08443313010 0 08443313020 8 08443314000 8 08443321010 0 08443321020 0 08443321030 0 08443321090 0 08443322000 0 08443323000 0 08443324010 0 08443324020 8 08443325010 0 08443325090 8 08443391010 0 08443391090 8 08443392010 0 08443392020 8 08443393010 0 08443393020 8 08443394000 8 08443399000 8 08443911010 8 08443911020 8 08443911030 8 08443911090 8 08443919000 8 08443991000 0 08443992000 0 08443993000 0 08443994010 0 08443994020 0 0
HS code MFN rate LDC rate
8443994030 0 08443994090 0 08443995000 8 08443999000 8 08444001000 5 08444002000 5 08444003000 5 08444004000 5 08444009000 5 08445110000 5 08445120000 5 08445130000 5 08445191000 5 08445192000 5 08445193000 8 08445199000 5 08445201010 5 08445201090 5 08445202010 5 08445202090 5 08445203000 5 08445209000 5 08445301000 5 08445302000 5 08445309000 5 08445401000 5 08445402000 5 08445409000 5 08445901000 8 08445902000 8 08445903000 8 08445904000 8 08445909000 8 08446100000 8 08446211000 8 08446212000 8 08446213000 8 08446219000 8 08446290000 8 08446301010 8 08446301020 8 08446301030 8 08446301090 8 0
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72 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
8446302010 8 0 8446302020 8 0 8446302030 8 0 8446302090 8 0 8446303010 8 0 8446303020 8 0 8446303030 8 0 8446303090 8 0 8446309010 8 0 8446309020 8 0 8446309030 8 0 8446309090 8 0 8447111000 8 0 8447119000 8 0 8447120000 8 0 8447201010 8 0 8447201020 8 0 8447201090 8 0 8447202010 8 0 8447202020 8 0 8447202090 8 0 8447209000 8 0 8447901000 8 0 8447902010 8 0 8447902090 8 0 8447903000 8 0 8447909000 8 0 8448111000 8 0 8448112000 8 0 8448113000 8 0 8448119000 8 0 8448191000 8 0 8448192000 8 0 8448193000 8 0 8448199010 5 0 8448199090 8 0 8448201000 5 0 8448209000 5 0 8448310000 8 0 8448321000 5 0 8448329000 8 0 8448331000 5 0 8448339010 8 0
HS code MFN rate LDC rate
8448339020 8 08448339030 8 08448391000 8 08448399000 8 08448420000 8 08448491000 8 08448499000 8 08448511000 8 08448512000 8 08448513000 8 08448519000 8 08448590000 8 08449001010 8 08449001090 8 08449002000 8 08449009000 8 08450110000 8 08450120000 8 08450190000 8 08450200000 8 08450900000 8 08451100000 8 08451210000 8 08451290000 8 08451301000 8 08451309000 8 08451401000 8 08451402000 8 08451403000 8 08451501000 8 08451502000 8 08451509000 8 08451801000 8 08451802000 8 08451803000 8 08451809010 8 08451809020 8 08451809030 8 08451809040 8 08451809090 8 08451901000 8 08451902000 8 08451909000 8 0
HS code MFN rate LDC rate
8452101010 8 08452101020 8 08452101030 8 08452101090 8 08452102000 8 08452211000 8 08452212000 8 08452213000 8 08452214000 8 08452219000 8 08452291000 8 08452292000 8 08452293000 8 08452294000 8 08452299000 8 08452300000 8 08452901000 8 08452909000 8 08453101000 8 08453102000 8 08453103000 8 08453201000 8 08453202000 8 08453800000 8 08453900000 8 08454100000 8 08454200000 8 08454301010 8 08454301090 8 08454309000 8 08454901000 8 08454909000 8 08455100000 8 08455210000 8 08455220000 8 08455301000 8 08455302000 8 08455309000 8 08455900000 8 08456103000 8 08456109000 8 08456200000 8 08456301010 8 0
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73ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
8456301090 8 0 8456309000 8 0 8456909000 8 0 8457101000 8 0 8457102000 8 0 8457103000 8 0 8457109000 8 0 8457200000 8 0 8457300000 8 0 8458110000 8 0 8458190000 8 0 8458910000 8 0 8458990000 8 0 8459100000 8 0 8459210000 8 0 8459291000 8 0 8459292000 8 0 8459293000 8 0 8459299000 8 0 8459310000 8 0 8459390000 8 0 8459401000 8 0 8459402000 8 0 8459409000 8 0 8459510000 8 0 8459590000 8 0 8459611000 8 0 8459612000 8 0 8459619000 8 0 8459691000 8 0 8459692000 8 0 8459693000 8 0 8459694000 8 0 8459699000 8 0 8459701000 8 0 8459709000 8 0 8460110000 8 0 8460190000 8 0 8460211000 8 0 8460212000 8 0 8460213000 8 0 8460214000 8 0 8460219000 8 0
HS code MFN rate LDC rate
8460291000 8 08460292000 8 08460293000 8 08460294000 8 08460299000 8 08460310000 8 08460390000 8 08460401000 8 08460402000 8 08460900000 8 08461200000 8 08461300000 8 08461401010 8 08461401090 8 08461402000 8 08461500000 8 08461900000 8 08462101000 8 08462109000 8 08462210000 8 08462290000 8 08462310000 8 08462390000 8 08462411000 8 08462412000 8 08462491000 8 08462492000 8 08462911000 8 08462912000 8 08462913000 8 08462914000 8 08462991010 8 08462991020 8 08462991030 8 08462991040 8 08462991050 8 08462991090 8 08462999000 8 08463100000 8 08463200000 8 08463300000 8 08463900000 8 08464100000 8 0
HS code MFN rate LDC rate
8464201000 8 08464202000 8 08464209000 8 08464901000 8 08464902000 8 08464903000 8 08464909000 8 08465101000 8 08465109000 8 08465911000 8 08465919000 8 08465921000 8 08465929000 8 08465931000 8 08465939000 8 08465941000 8 08465949000 8 08465951000 8 08465959000 8 08465961000 8 08465969000 8 08465991000 8 08465999000 8 08466100000 8 08466201000 8 08466209000 8 08466300000 8 08466910000 8 08466920000 8 08466930000 8 08466940000 8 08467111000 8 08467112000 8 08467113000 8 08467114000 8 08467115000 8 08467119000 8 08467191000 8 08467199000 8 08467210000 8 08467220000 8 08467290000 8 08467810000 8 0
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74 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
8467891010 0 0 8467891020 8 0 8467891090 8 0 8467899000 8 0 8467910000 8 0 8467920000 8 0 8467990000 8 0 8468100000 8 0 8468201000 8 0 8468202000 8 0 8468209000 8 0 8468800000 8 0 8468900000 8 0 8469001010 0 0 8469001020 8 0 8469002000 8 0 8469003000 8 0 8470103010 0 0 8470103020 0 0 8470104010 0 0 8470104090 0 0 8470211000 0 0 8470212000 0 0 8470290000 0 0 8470300000 0 0 8470500000 0 0 8470901000 0 0 8470902000 0 0 8470903000 0 0 8470909000 0 0 8471300000 0 0 8471411000 0 0 8471412000 0 0 8471419000 0 0 8471491010 0 0 8471491020 0 0 8471491090 0 0 8471499000 0 0 8471501000 0 0 8471502000 0 0 8471509000 0 0 8471601010 0 0 8471601020 0 0
HS code MFN rate LDC rate
8471601030 0 08471601040 0 08471601090 0 08471602000 0 08471603020 0 08471603030 0 08471603090 0 08471701000 0 08471702010 0 08471702020 0 08471702031 0 08471702032 0 08471702033 0 08471702039 0 08471702090 0 08471709000 0 08471800000 0 08471900000 0 08472100000 8 08472301000 8 08472302000 8 08472309000 8 08472901010 0 08472901020 0 08472901040 0 08472901050 8 08472901090 8 08472902000 8 08472903000 8 08472904000 8 08472905000 8 08472906000 8 08472909000 8 08473101000 0 08473102000 0 08473109000 8 08473210000 0 08473291000 0 08473293000 0 08473294000 0 08473301000 0 08473302000 0 08473303000 0 0
HS code MFN rate LDC rate
8473304010 0 08473304020 0 08473304030 0 08473304050 0 08473304060 0 08473304090 0 08473309010 0 08473309090 0 08473401000 0 08473402000 0 08473409000 8 08473501000 0 08473509000 0 08474100000 0 08474201000 0 08474209000 0 08474311000 0 08474319000 0 08474321000 0 08474329000 0 08474390000 0 08474801000 0 08474802000 0 08474809000 0 08474900000 0 08475100000 8 08475210000 8 08475291000 8 08475292000 8 08475299000 8 08475901000 8 08475909000 8 08476210000 8 08476290000 8 08476811000 8 08476819000 8 08476891000 8 08476893000 8 08476894000 8 08476899000 8 08476900000 8 08477101000 8 08477102000 8 0
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75ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
8477201000 8 0 8477202000 8 0 8477300000 8 0 8477400000 8 0 8477510000 8 0 8477590000 8 0 8477800000 8 0 8477900000 8 0 8478100000 8 0 8478900000 8 0 8479101000 0 0 8479102000 0 0 8479109000 0 0 8479200000 8 0 8479300000 8 0 8479400000 8 0 8479501000 8 0 8479502000 8 0 8479509000 8 0 8479600000 8 0 8479710000 8 0 8479790000 8 0 8479811000 8 0 8479812010 3 0 8479812090 8 0 8479813000 8 0 8479814000 8 0 8479819000 8 0 8479821000 8 0 8479822000 8 0 8479823000 8 0 8479824000 8 0 8479829000 8 0 8479891010 8 0 8479891090 8 0 8479899010 8 0 8479899020 8 0 8479899030 8 0 8479899040 8 0 8479899050 8 0 8479899060 8 0 8479899080 8 0 8479899091 8 0
HS code MFN rate LDC rate
8479899092 8 08479899099 8 08479901010 8 08479901020 8 08479901030 8 08479902000 8 08479903000 8 08479904000 8 08479909010 8 08479909020 8 08479909030 8 08479909040 8 08479909050 8 08479909060 8 08479909070 8 08479909080 8 08479909090 8 08480100000 8 08480200000 8 08480300000 8 08480410000 8 08480490000 8 08480500000 8 08480600000 8 08480710000 8 08480790000 8 08481100000 8 08481201000 8 08481202000 8 08481300000 8 08481400000 8 08481801010 8 08481801020 8 08481801030 8 08481801090 8 08481802000 8 08481809000 8 08481901000 8 08481909000 8 08482102000 13 08482109000 8 08482200000 8 08482300000 8 0
HS code MFN rate LDC rate
8482400000 8 08482500000 8 08482800000 8 08482910000 8 08482990000 8 08483101000 3 08483109010 8 08483109090 8 08483201000 3 08483209000 8 08483301000 3 08483309000 8 08483401010 3 08483401090 3 08483409010 8 08483409020 8 08483409030 8 08483409041 8 08483409049 8 08483409090 8 08483501000 8 08483509000 8 08483601000 3 08483602000 5 08483609000 8 08483901000 3 08483902000 5 08483909000 8 08484101000 8 08484109000 8 08484200000 8 08484900000 8 08486101000 0 08486102000 0 08486103010 0 08486103020 0 08486103090 8 08486104011 0 08486104019 8 08486104021 0 08486104029 8 08486105010 0 08486105020 0 0
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76 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
8486105030 0 0 8486109000 8 0 8486201000 0 0 8486202100 0 0 8486202210 0 0 8486202290 8 0 8486202310 0 0 8486202390 0 0 8486203000 0 0 8486204000 0 0 8486205110 0 0 8486205190 8 0 8486205910 0 0 8486205990 8 0 8486206010 0 0 8486206020 0 0 8486206090 0 0 8486207000 0 0 8486208110 0 0 8486208120 0 0 8486208190 8 0 8486208410 0 0 8486208420 0 0 8486208490 8 0 8486209110 0 0 8486209120 0 0 8486209190 0 0 8486209200 0 0 8486209310 0 0 8486209320 0 0 8486209390 8 0 8486209400 0 0 8486209500 0 0 8486209600 0 0 8486209900 8 0 8486301000 0 0 8486302000 0 0 8486303010 8 0 8486303020 8 0 8486303030 8 0 8486303042 5 0 8486303043 8 0 8486303049 8 0
HS code MFN rate LDC rate
8486304010 8 08486304090 8 08486305011 5 08486305019 8 08486305020 8 08486305041 5 08486305042 5 08486305049 8 08486305051 8 08486305052 8 08486305059 8 08486306010 8 08486306020 8 08486306030 8 08486306090 8 08486307000 8 08486308000 8 08486309020 8 08486309090 8 08486401010 0 08486401020 0 08486401030 0 08486401040 8 08486401090 8 08486402010 0 08486402020 8 08486402031 0 08486402039 8 08486402040 3 08486402050 8 08486402070 0 08486402080 0 08486402091 0 08486402092 8 08486402093 8 08486402094 0 08486402095 0 08486402099 8 08486403010 0 08486403090 0 08486901010 0 08486901020 8 08486902010 0 0
HS code MFN rate LDC rate
8486902020 8 08486903010 0 08486903020 8 08486903030 8 08486904010 0 08486904020 8 08487100000 8 08487901000 8 08487909010 8 08487909090 8 08501101000 8 08501102000 8 08501103000 8 08501201000 8 08501202000 8 08501203000 8 08501311010 8 08501311090 8 08501312000 8 08501321000 8 08501322000 8 08501331000 8 08501332000 8 08501341000 8 08501342000 8 08501401000 8 08501402000 8 08501403000 8 08501404000 8 08501510000 8 08501520000 8 08501531000 8 08501532000 8 08501534000 8 08501611000 8 08501612000 8 08501620000 8 08501631000 0 08501639000 8 08501640000 0 08502111000 8 08502112000 8 08502120000 8 0
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77ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
8502131010 0 0 8502131090 8 0 8502132000 0 0 8502134000 0 0 8502201000 8 0 8502202000 8 0 8502203010 0 0 8502203090 8 0 8502204000 0 0 8502311000 8 0 8502312000 8 0 8502313000 8 0 8502314000 8 0 8502391000 8 0 8502392000 8 0 8502393000 8 0 8502394000 8 0 8502400000 8 0 8503001000 8 0 8503002010 5 0 8503002090 8 0 8503003000 8 0 8504101010 8 0 8504101020 8 0 8504102000 8 0 8504103000 8 0 8504211000 8 0 8504219010 8 0 8504219020 8 0 8504221000 8 0 8504229010 8 0 8504229020 8 0 8504229030 8 0 8504230000 8 0 8504311000 8 0 8504312000 8 0 8504319010 8 0 8504319020 8 0 8504319040 8 0 8504321000 8 0 8504322000 8 0 8504329010 8 0 8504329020 8 0
HS code MFN rate LDC rate
8504331000 8 08504332000 8 08504339010 8 08504339020 8 08504339040 8 08504341000 8 08504342000 8 08504349010 8 08504349030 8 08504401010 0 08504401090 8 08504402011 0 08504402019 8 08504402091 0 08504402099 8 08504403010 0 08504403090 8 08504404010 0 08504404090 8 08504405010 0 08504405090 8 08504409011 0 08504409019 0 08504409091 0 08504409099 8 08504501010 0 08504501090 8 08504502010 0 08504502090 8 08504509010 0 08504509090 8 08504901000 0 08504909000 8 08505111000 8 08505119000 8 08505191000 8 08505199000 8 08505200000 8 08505901000 8 08505902000 8 08505903000 8 08505909000 8 08506101000 13 0
HS code MFN rate LDC rate
8506102000 13 08506109000 8 08506300000 8 08506400000 8 08506500000 8 08506600000 8 08506801000 8 08506809000 8 08506900000 8 08507100000 8 08507200000 8 08507300000 8 08507400000 8 08507500000 8 08507600000 8 08507803000 8 08507809000 8 08507901000 8 08507909000 8 08508110000 8 08508191000 8 08508199000 8 08508600000 8 08508701000 8 08508702000 8 08509400000 8 08509801000 8 08509802000 8 08509803000 8 08509804000 8 08509809000 8 08509900000 8 08510100000 8 08510200000 8 08510300000 8 08510901000 8 08510902000 8 08510903000 8 08511101000 3 08511109000 8 08511201000 3 08511209000 8 08511301000 3 0
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78 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
8511309000 8 0 8511401000 3 0 8511409000 8 0 8511501000 3 0 8511509000 8 0 8511801000 3 0 8511809000 8 0 8511901000 3 0 8511909000 8 0 8512100000 8 0 8512201000 8 0 8512202000 8 0 8512300000 8 0 8512400000 8 0 8512900000 8 0 8513101000 8 0 8513102000 8 0 8513109000 8 0 8513900000 8 0 8514101000 8 0 8514102000 8 0 8514103000 8 0 8514109000 8 0 8514201000 8 0 8514202000 8 0 8514203000 8 0 8514209000 8 0 8514300000 8 0 8514401000 0 0 8514409000 8 0 8514901000 0 0 8514909000 8 0 8515110000 8 0 8515190000 8 0 8515211010 8 0 8515211090 8 0 8515212010 8 0 8515212090 8 0 8515213010 8 0 8515213090 8 0 8515219010 8 0 8515219090 8 0 8515291000 8 0
HS code MFN rate LDC rate
8515292000 8 08515293000 8 08515299000 8 08515311010 8 08515311090 8 08515319010 8 08515319090 8 08515391000 8 08515399000 8 08515801000 8 08515802000 8 08515803000 8 08515809000 8 08515901000 8 08515909000 8 08516100000 8 08516210000 8 08516290000 8 08516310000 8 08516320000 8 08516330000 8 08516400000 8 08516500000 8 08516601000 8 08516602000 8 08516609000 8 08516710000 8 08516720000 8 08516791000 8 08516799000 8 08516800000 8 08516900000 8 08517110000 0 08517121010 0 08517121090 0 08517122010 0 08517122090 0 08517123010 0 08517123090 0 08517124010 0 08517124090 0 08517129010 0 08517129090 0 0
HS code MFN rate LDC rate
8517181000 0 08517189000 0 08517611000 0 08517619000 0 08517621000 0 08517622010 0 08517622020 0 08517622090 0 08517623110 0 08517623120 0 08517623190 0 08517623210 0 08517623220 0 08517623290 0 08517623310 0 08517623320 0 08517623390 0 08517623410 0 08517623420 0 08517623430 0 08517623490 0 08517623510 0 08517623520 0 08517623590 0 08517623900 0 08517624010 0 08517624020 0 08517624090 0 08517625000 0 08517626010 0 08517626020 0 08517626031 0 08517626039 0 08517626040 0 08517626050 0 08517626060 0 08517626090 0 08517627000 0 08517629000 0 08517691100 8 08517691211 0 08517691219 8 08517691290 8 0
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79ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
8517691900 8 0 8517692000 0 0 8517699000 0 0 8517701010 0 0 8517701021 0 0 8517701022 0 0 8517701029 0 0 8517701090 0 0 8517702000 0 0 8517703010 0 0 8517703021 0 0 8517703022 0 0 8517703029 0 0 8517703031 0 0 8517703032 0 0 8517703039 0 0 8517703041 0 0 8517703049 0 0 8517703050 0 0 8517703060 0 0 8517703070 0 0 8517703090 0 0 8517704011 0 0 8517704019 8 0 8517704020 0 0 8517704090 8 0 8518101000 0 0 8518109000 8 0 8518210000 8 0 8518220000 8 0 8518291000 0 0 8518299000 8 0 8518304000 0 0 8518309000 8 0 8518400000 8 0 8518500000 8 0 8518901000 0 0 8518909000 8 0 8519201000 8 0 8519209000 8 0 8519301000 8 0 8519309000 8 0 8519500000 0 0
HS code MFN rate LDC rate
8519811000 8 08519812100 8 08519812210 8 08519812220 8 08519812290 8 08519812310 8 08519812320 8 08519812390 8 08519812900 8 08519813000 8 08519814111 8 08519814112 8 08519814119 8 08519814190 8 08519814210 8 08519814220 8 08519814290 8 08519814310 8 08519814390 8 08519815010 8 08519815020 8 08519815030 8 08519815090 8 08519819000 8 08519891010 8 08519891090 8 08519892000 8 08519893000 8 08519899010 8 08519899020 8 08521101000 8 08521102000 8 08521901000 8 08521909000 8 08522100000 8 08522901010 8 08522901020 8 08522901090 8 08522902000 8 08522909010 0 08522909020 0 08522909090 8 08523210000 8 0
HS code MFN rate LDC rate
8523291110 0 08523291120 0 08523291130 0 08523291210 0 08523291290 0 08523291900 0 08523292111 0 08523292119 0 08523292121 0 08523292129 0 08523292131 0 08523292139 0 08523292211 8 08523292219 8 08523292221 8 08523292229 8 0
8523292231
13.0% or 34won/min(at standard speed)
0
8523292239 8 08523292911 0 08523292919 0 08523292991 8 08523292992 0 08523292999 8 08523410000 0 08523491011 0 08523491019 0 08523491020 8 08523491031 0 08523491039 8 08523499011 0 08523499019 0 08523499091 8 08523499092 0 08523499099 8 08523511000 0 08523512110 0 08523512190 0 08523512910 8 08523512920 0 08523512990 8 0
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80 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
8523521000 0 0 8523529000 8 0 8523591000 0 0 8523592110 0 0 8523592190 0 0 8523592910 8 0 8523592920 0 0 8523592990 8 0 8523593000 0 0 8523801000 0 0 8523802100 8 0 8523802210 0 0 8523802290 0 0 8523802910 8 0 8523802920 0 0 8523802990 8 0 8525501000 8 0 8525502000 8 0 8525509000 8 0 8525601000 0 0 8525602000 0 0 8525609000 0 0 8525801010 8 0 8525801020 8 0 8525801090 8 0 8525802010 0 0 8525802090 0 0 8525803000 0 0 8526101000 8 0 8526109000 8 0 8526911010 8 0 8526911090 8 0 8526912010 8 0 8526912090 8 0 8526913010 8 0 8526913020 8 0 8526913090 8 0 8526914000 8 0 8526919010 8 0 8526919020 8 0 8526919090 8 0 8526920000 8 0 8527120000 8 0
HS code MFN rate LDC rate
8527131000 8 08527132000 8 08527133000 8 08527139000 8 08527190000 8 08527211000 8 08527212000 8 08527213000 8 08527219000 8 08527290000 8 08527911010 8 08527911020 8 08527911030 8 08527911090 8 08527919000 8 08527920000 8 08527990000 8 08528410000 0 08528491010 8 08528491090 8 08528492010 8 08528492090 8 08528511000 0 08528519000 0 08528591010 8 08528591090 8 08528592010 8 08528592090 8 08528610000 0 08528690000 8 08528711010 8 08528711020 8 08528712010 8 08528712090 8 08528719010 8 08528719020 8 08528721010 8 08528721020 8 08528722010 8 08528722020 8 08528723010 8 08528723020 8 08528724010 8 0
HS code MFN rate LDC rate
8528724020 8 08528729000 8 08528731000 8 08528732000 8 08528733000 8 08528739000 8 08529101000 8 08529109100 8 08529109210 8 08529109290 8 08529109300 0 08529109900 8 08529901000 8 08529909100 8 08529909200 8 08529909400 8 08529909500 8 08529909610 8 08529909620 8 08529909630 8 08529909641 8 08529909649 8 08529909650 8 08529909910 0 08529909920 0 08529909990 8 08530101010 8 08530101090 8 08530109000 8 08530800000 8 08530900000 8 08531101000 8 08531102000 8 08531103000 8 08531104000 8 08531105000 8 08531109000 8 08531201010 0 08531201090 0 08531202000 0 08531801010 8 08531801090 8 08531809000 8 0
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81ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
8531901000 8 0 8531902000 0 0 8531909000 8 0 8532100000 0 0 8532210000 0 0 8532220000 0 0 8532230000 0 0 8532240000 0 0 8532250000 0 0 8532290000 0 0 8532301000 0 0 8532309000 0 0 8532901000 0 0 8532902000 0 0 8532909000 0 0 8533100000 0 0 8533211000 0 0 8533219000 0 0 8533291000 0 0 8533299000 0 0 8533310000 0 0 8533390000 0 0 8533401000 0 0 8533402000 0 0 8533403000 0 0 8533409000 0 0 8533901000 0 0 8533909000 0 0 8534001000 0 0 8534002000 0 0 8534009000 0 0 8535100000 8 0 8535211000 8 0 8535212000 8 0 8535291000 8 0 8535292000 8 0 8535301000 8 0 8535302000 8 0 8535303000 8 0 8535304000 8 0 8535400000 8 0 8535901000 8 0 8535902000 8 0
HS code MFN rate LDC rate
8535909000 8 08536101000 8 08536109000 8 08536200000 8 08536300000 8 08536410000 8 08536490000 8 08536501000 8 08536502000 8 08536503000 8 08536504000 8 08536509010 0 08536509020 0 08536509030 0 08536509090 8 08536610000 8 08536691000 0 08536699000 8 08536701000 6.5 08536702000 8 08536703010 0 08536703090 8 08536901000 0 08536909010 0 08536909090 8 08537101000 8 08537102000 8 08537109000 8 08537201000 8 08537202000 8 08537209000 8 08538100000 8 08538901000 8 08538902000 8 08538903000 8 08538904000 8 08538909000 8 08539100000 8 08539210000 8 08539221000 8 08539222000 8 08539223000 8 08539224000 8 0
HS code MFN rate LDC rate
8539229000 8 08539290000 8 08539310000 8 08539321000 8 08539322000 8 08539323000 8 08539391000 8 08539399000 8 08539410000 8 08539491010 3 08539491090 8 08539492000 8 08539901000 8 08539902000 8 08539909000 8 08540110000 8 08540120000 8 08540201000 8 08540209000 8 08540401000 8 08540402000 8 08540601000 8 08540609000 8 08540710000 8 08540791000 8 08540799000 8 08540810000 8 08540891000 8 08540892000 8 08540893000 8 08540899000 8 08540911000 8 08540912000 8 08540913000 8 08540919000 8 08540990000 8 08541101000 0 08541109000 0 08541211000 0 08541219000 0 08541291000 0 08541299000 0 08541301000 0 0
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82 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
8541302000 0 0 8541303000 0 0 8541304000 0 0 8541401000 0 0 8541402010 0 0 8541402090 0 0 8541409010 0 0 8541409020 0 0 8541409030 0 0 8541409090 0 0 8541501000 0 0 8541502000 0 0 8541509000 0 0 8541601000 0 0 8541609000 0 0 8541901000 0 0 8541902000 0 0 8541903000 0 0 8541909000 0 0 8542311000 0 0 8542312000 0 0 8542313000 0 0 8542321010 0 0 8542321020 0 0 8542321030 0 0 8542321090 0 0 8542322000 0 0 8542323000 0 0 8542331000 0 0 8542332000 0 0 8542333000 0 0 8542391000 0 0 8542392000 0 0 8542393000 0 0 8542901010 0 0 8542901090 0 0 8542902010 0 0 8542902090 0 0 8542903010 0 0 8542903090 0 0 8543100000 8 0 8543200000 8 0 8543300000 8 0
HS code MFN rate LDC rate
8543701000 8 08543702010 8 08543702020 8 08543702030 8 08543702040 8 08543702050 8 08543702090 8 08543703000 0 08543704010 8 08543704090 8 08543709010 8 08543709020 8 08543709030 0 08543709090 8 08543901000 0 08543909011 0 08543909019 0 08543909020 0 08543909090 8 08544111000 8 08544119000 8 08544190000 8 08544200000 8 08544300000 8 08544421010 0 08544421090 8 08544422010 0 08544422090 8 08544429010 0 08544429090 8 08544491011 0 08544491012 8 08544491090 8 08544492011 0 08544492012 8 08544492090 8 08544499011 0 08544499012 8 08544499090 8 08544601010 8 08544601090 8 08544602010 8 08544602090 8 0
HS code MFN rate LDC rate
8544603010 8 08544603090 8 08544700000 0 08545110000 5 08545190000 5 08545200000 8 08545901000 8 08545909000 8 08546101000 8 08546102000 8 08546201000 8 08546202000 8 08546203000 8 08546204000 8 08546205000 8 08546901000 8 08546909000 8 08547100000 8 08547200000 8 08547900000 8 08548101000 6.5 08548102000 0 08548103000 0 08548104010 0 08548104020 0 08548105000 0 08548106010 3 08548106020 3 08548107000 8 08548109000 8 08548901000 0 08548909000 8 08601100000 5 08601200000 5 08602100000 0 08602900000 0 08603101000 5 08603102000 5 08603901000 5 08603902000 5 08604001000 5 08604002000 5 08604003000 5 0
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83ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
8604004000 5 0 8604009000 5 0 8605001010 5 0 8605001090 5 0 8605002000 5 0 8605003000 5 0 8605004000 5 0 8605009000 5 0 8606100000 0 0 8606300000 0 0 8606911000 0 0 8606919000 0 0 8606920000 0 0 8606990000 0 0 8607110000 5 0 8607120000 5 0 8607191000 5 0 8607192000 5 0 8607193000 5 0 8607199000 5 0 8607210000 5 0 8607290000 5 0 8607301000 5 0 8607302000 5 0 8607303000 5 0 8607309000 5 0 8607910000 5 0 8607990000 5 0 8608001000 8 0 8608002000 8 0 8608009000 8 0 8609001000 0 0 8609002000 0 0 8609003000 0 0 8609004000 0 0 8609005000 0 0 8609009000 0 0 8701100000 8 0 8701201000 8 0 8701202000 8 0 8701300000 0 0 8701901010 8 0 8701901020 8 0
HS code MFN rate LDC rate
8701909110 0 08701909190 0 08701909900 8 08702101010 10 08702101020 10 08702102010 10 08702102020 10 08702103010 10 08702103020 10 08702901010 10 08702901020 10 08702902010 10 08702902020 10 08702903010 10 08702903020 10 08703101000 8 08703102000 8 08703109000 8 08703217000 8 08703218000 8 08703227000 8 08703228000 8 08703231010 8 08703231020 8 08703239010 8 08703239020 8 08703241010 8 08703241020 8 08703249010 8 08703249020 8 08703317000 8 08703318000 8 08703321010 8 08703321020 8 08703329010 8 08703329020 8 08703337000 8 08703338000 8 08703907000 8 08703909000 8 08704100000 0 08704211010 10 08704211020 10 0
HS code MFN rate LDC rate
8704219010 10 08704219020 10 08704219090 10 08704221011 10 08704221012 10 08704221091 10 08704221092 10 08704229010 10 08704229020 10 08704229090 10 08704231010 10 08704231020 10 08704239010 10 08704239020 10 08704239090 10 08704311010 10 08704311020 10 08704319010 10 08704319020 10 08704319090 10 08704321010 10 08704321020 10 08704329010 10 08704329020 10 08704329090 10 08704901010 10 08704901020 10 08704909010 10 08704909020 10 08704909090 10 08705101000 8 08705102000 8 08705109000 8 08705200000 8 08705300000 8 08705400000 8 08705901010 8 08705901090 8 08705909010 8 08705909020 8 08705909030 8 08705909040 8 08705909050 8 0
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84 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
8705909060 8 0 8705909070 8 0 8705909090 8 0 8706001010 8 0 8706001090 8 0 8706002000 8 0 8706003000 8 0 8706004000 8 0 8706005000 8 0 8707100000 8 0 8707901010 8 0 8707901090 8 0 8707902000 8 0 8707903000 8 0 8707904000 8 0 8708100000 8 0 8708210000 8 0 8708290000 8 0 8708301000 8 0 8708302000 8 0 8708303000 8 0 8708309000 8 0 8708400000 8 0 8708501000 8 0 8708502000 8 0 8708700000 8 0 8708800000 8 0 8708910000 8 0 8708920000 8 0 8708930000 8 0 8708940000 8 0 8708951000 8 0 8708959000 8 0 8708991010 8 0 8708991020 8 0 8708991030 8 0 8708991040 8 0 8708991050 8 0 8708999000 8 0 8709110000 8 0 8709190000 8 0 8709900000 8 0 8710001000 0 0
HS code MFN rate LDC rate
8710002000 0 08710009000 0 08711101000 8 08711102000 8 08711103000 8 08711109000 8 08711201000 8 08711202000 8 08711209000 8 08711301000 8 08711302000 8 08711309000 8 08711401000 8 08711402000 8 08711409000 8 08711501000 8 08711502000 8 08711509000 8 08711901000 8 08711902000 8 08711909000 8 08712001000 8 08712009010 8 08712009020 8 08712009090 8 08713100000 0 08713900000 0 08714101000 8 08714109000 8 08714200000 0 08714911000 8 08714912000 8 08714919000 8 08714921000 8 08714922000 8 08714931000 8 08714932000 8 08714941000 8 08714942000 8 08714949000 8 08714950000 8 08714961000 8 08714962000 8 0
HS code MFN rate LDC rate
8714969000 8 08714990000 8 08715000000 5 08716100000 8 08716200000 8 08716310000 8 08716390000 8 08716400000 8 08716801000 8 08716802000 8 08716803000 8 08716809000 8 08716901000 8 08716909000 8 08801001010 0 08801001020 0 08801009010 8 08801009090 0 08802111000 0 08802119000 0 08802121000 0 08802129000 0 08802201000 0 08802202000 0 08802203000 0 08802209000 0 08802301000 0 08802302000 0 08802303000 0 08802309000 0 08802401000 0 08802402000 0 08802403000 0 08802409000 0 08802601010 0 08802601090 0 08802602000 0 08802603000 0 08803100000 0 08803200000 0 08803301000 0 08803302000 0 08803901000 0 0
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85ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
8803902000 0 0 8803909000 0 0 8804001000 0 0 8804002000 0 0 8804009010 0 0 8804009020 0 0 8805101010 0 0 8805101090 5 0 8805102010 0 0 8805102090 5 0 8805109010 0 0 8805109090 5 0 8805211010 0 0 8805211090 5 0 8805212010 0 0 8805212090 5 0 8805291010 0 0 8805291090 5 0 8805292010 0 0 8805292090 5 0 8901100000 0 0 8901200000 0 0 8901300000 0 0 8901901000 0 0 8901902000 0 0 8902001010 0 0 8902001020 0 0 8902001030 0 0 8902001090 0 0 8902002010 0 0 8902002090 0 0 8903100000 8 0 8903910000 8 0 8903920000 8 0 8903991000 8 0 8903999000 8 0 8904001000 5 0 8904002000 5 0 8904009000 5 0 8905100000 5 0 8905201000 5 0 8905202000 5 0 8905209000 5 0
HS code MFN rate LDC rate
8905901000 5 08905902000 5 08905903000 5 08905904000 5 08905905000 5 08905906000 5 08905907000 5 08905908000 5 08905909000 5 08906100000 0 08906900000 0 08907100000 5 08907901000 5 08907902000 5 08907903000 5 08907904000 5 08907905000 5 08907906000 5 08907909000 5 08908001000 0 08908009000 0 09001101000 8 09001102000 8 09001103000 8 09001200000 8 09001300000 8 09001401000 8 09001409000 8 09001501000 8 09001509000 8 09001901000 8 09001902000 8 09001903000 8 09001909000 8 09002111000 8 09002119010 8 09002119020 8 09002119090 8 09002191000 8 09002192000 8 09002199000 8 09002201000 8 09002209000 8 0
HS code MFN rate LDC rate
9002901000 8 09002909010 3 09002909090 8 09003110000 8 09003191000 8 09003199000 8 09003900000 8 09004101000 8 09004109000 8 09004901010 8 09004901090 8 09004909010 8 09004909090 8 09005100000 8 09005801000 8 09005802010 8 09005802020 8 09005802030 8 09005802090 8 09005809000 8 09005900000 8 09006100000 8 09006301000 8 09006302000 8 09006303000 8 09006304000 8 09006401000 8 09006402000 8 09006409000 8 09006511000 8 09006519000 8 09006521000 8 09006529010 8 09006529090 8 09006531000 8 09006539010 8 09006539020 8 09006539090 8 09006591000 8 09006599010 8 09006599090 8 09006610000 8 09006691000 8 0
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86 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
9006699000 8 0 9006910000 8 0 9006990000 8 0 9007100000 8 0 9007201000 8 0 9007209010 8 0 9007209020 8 0 9007910000 8 0 9007920000 8 0 9008501000 8 0 9008502000 8 0 9008503000 8 0 9008900000 8 0 9010101000 8 0 9010102000 8 0 9010109010 0 0 9010109090 8 0 9010501000 0 0 9010509000 8 0 9010600000 8 0 9010901010 0 0 9010901090 0 0 9010909000 8 0 9011101000 0 0 9011109000 8 0 9011201010 0 0 9011201090 8 0 9011209000 8 0 9011801000 8 0 9011802000 8 0 9011803000 8 0 9011804000 8 0 9011805000 8 0 9011809000 8 0 9011901000 0 0 9011909000 8 0 9012101010 0 0 9012101090 8 0 9012102000 8 0 9012901000 0 0 9012909000 8 0 9013100000 8 0 9013200000 8 0
HS code MFN rate LDC rate
9013801110 8 09013801120 0 09013801130 8 09013801140 8 09013801190 8 09013801910 8 09013801920 0 09013801930 8 09013801990 8 09013802000 8 09013803000 8 09013809000 8 09013901000 0 09013909000 8 09014101010 8 09014101090 8 09014102010 8 09014102090 8 09014109000 8 09014200000 8 09014800000 8 09014901000 8 09014909000 8 09015100000 8 09015200000 8 09015300000 8 09015400000 8 09015801000 8 09015802000 8 09015803000 8 09015804000 8 09015805000 8 09015809000 8 09015900000 8 09016001000 8 09016002000 8 09016008000 8 09016009000 8 09017101000 0 09017109000 8 09017201010 0 09017201090 8 09017202010 0 0
HS code MFN rate LDC rate
9017202090 8 09017203000 8 09017209000 8 09017301000 8 09017302000 8 09017303000 8 09017309000 8 09017801000 8 09017809010 0 09017809090 8 09017901000 0 09017909010 0 09017909020 0 09017909090 8 09018111000 8 09018119000 8 09018120000 8 09018130000 8 09018140000 8 09018191000 8 09018192000 8 09018194000 8 09018197000 8 09018198000 8 09018199000 8 09018201000 8 09018209000 8 09018310000 8 09018321000 8 09018322000 8 09018329000 8 09018391000 8 09018392000 8 09018398000 8 09018399000 8 09018411000 8 09018419000 8 09018491000 8 09018492000 8 09018493000 8 09018498000 8 09018499000 8 09018501000 8 0
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87ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
9018509000 8 0 9018901000 8 0 9018909010 8 0 9018909020 8 0 9018909030 8 0 9018909040 8 0 9018909050 8 0 9018909060 8 0 9018909080 8 0 9018909090 8 0 9019101000 0 0 9019102000 0 0 9019103000 0 0 9019109000 0 0 9019201000 0 0 9019202000 0 0 9019203000 0 0 9019204000 0 0 9019208000 0 0 9019209000 0 0 9020001000 8 0 9020008000 8 0 9020009000 8 0 9021100000 0 0 9021210000 0 0 9021290000 0 0 9021310000 0 0 9021390000 0 0 9021400000 0 0 9021500000 0 0 9021901000 0 0 9021908000 0 0 9021909000 0 0 9022120000 8 0 9022130000 8 0 9022141020 8 0 9022141030 8 0 9022141090 8 0 9022142000 8 0 9022191000 8 0 9022192000 8 0 9022199000 8 0 9022211010 8 0
HS code MFN rate LDC rate
9022211020 8 09022211030 8 09022211090 8 09022212000 8 09022291000 8 09022292000 8 09022299000 8 09022300000 8 09022901010 8 09022901020 8 09022901030 8 09022901090 8 09022909000 8 09023001000 8 09023009000 8 09024101000 8 09024102000 8 09024103000 8 09024104000 8 09024105000 8 09024106000 8 09024109000 8 09024801010 8 09024801020 8 09024801090 8 09024809010 8 09024809020 8 09024809090 8 09024901000 8 09024909000 8 09025111000 0 09025119000 8 09025191000 8 09025192010 8 09025192090 8 09025801000 8 09025802010 8 09025802090 8 09025803010 8 09025803020 8 09025803090 8 09025809000 8 09025901100 8 0
HS code MFN rate LDC rate
9025901200 8 09025901900 8 09025909000 8 09026101000 0 09026102000 0 09026109000 0 09026201110 0 09026201120 0 09026201190 0 09026201900 0 09026209000 0 09026801000 0 09026802000 0 09026809000 0 09026901100 0 09026901200 0 09026901300 0 09026901400 0 09026901900 0 09026909000 0 09027100000 8 09027200000 0 09027301000 0 09027302000 0 09027303000 0 09027501000 0 09027502000 0 09027503000 0 09027504000 0 09027509000 0 09027801000 0 09027802010 0 09027802020 0 09027802030 0 09027802040 0 09027802050 8 09027802090 0 09027901000 8 09027909110 8 09027909121 0 09027909122 8 09027909130 0 09027909190 0 0
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88 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
9027909910 0 0 9027909991 8 0 9027909999 0 0 9028101010 8 0 9028101090 8 0 9028102000 8 0 9028201010 8 0 9028201090 8 0 9028202000 8 0 9028301010 8 0 9028301020 8 0 9028302000 8 0 9028900000 8 0 9029101000 8 0 9029102000 8 0 9029103000 8 0 9029104000 8 0 9029105000 8 0 9029109000 8 0 9029201010 8 0 9029201090 8 0 9029202000 8 0 9029901100 8 0 9029901200 8 0 9029901900 8 0 9029909000 8 0 9030100000 0 0 9030201010 8 0 9030201090 8 0 9030202010 8 0 9030202090 8 0 9030310000 8 0 9030320000 8 0 9030331000 8 0 9030332000 8 0 9030333000 8 0 9030334000 8 0 9030335000 8 0 9030336000 8 0 9030339000 8 0 9030391000 8 0 9030392000 8 0 9030393000 8 0
HS code MFN rate LDC rate
9030394000 8 09030395000 8 09030396000 8 09030399000 8 09030401000 0 09030402000 0 09030403000 0 09030404000 0 09030409000 0 09030820000 0 09030840000 8 09030890000 8 09030901100 8 09030901200 8 09030901900 8 09030909010 0 09030909090 8 09031100000 8 09031200000 8 09031411000 0 09031419000 0 09031491000 8 09031492000 8 09031493000 8 09031494010 0 09031494090 8 09031499010 0 09031499090 8 09031801000 8 09031802000 8 09031809010 8 09031809020 8 09031809030 8 09031809040 8 09031809050 8 09031809060 8 09031809070 8 09031809080 8 09031809091 0 09031809099 8 09031901111 0 09031901119 0 09031901190 8 0
HS code MFN rate LDC rate
9031901291 0 09031901292 0 09031901299 8 09031901911 0 09031901919 0 09031901990 8 09031909011 0 09031909019 0 09031909090 8 09032101010 8 09032101020 5 09032101090 8 09032102000 8 09032200000 8 09032811010 5 09032811090 8 09032812010 5 09032812091 3 09032812099 8 09032819010 5 09032819090 8 09032891010 5 09032891090 8 09032892010 5 09032892090 8 09032893010 5 09032893090 8 09032899010 5 09032899090 8 09032901000 5 09032909000 8 09033000000 8 09101110000 8 09101191000 8 09101199000 8 09101210000 8 09101290000 8 09101910000 8 09101990000 8 09102111000 8 09102112000 8 09102119010 8 09102119090 8 0
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89ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
9102121000 8 0 9102129010 8 0 9102129020 8 0 9102129090 8 0 9102191000 8 0 9102199010 8 0 9102199020 8 0 9102199090 8 0 9102211000 8 0 9102212000 8 0 9102219000 8 0 9102291000 8 0 9102292000 8 0 9102299000 8 0 9102911000 8 0 9102912000 8 0 9102919010 8 0 9102919090 8 0 9102991000 8 0 9102992000 8 0 9102999000 8 0 9103101000 8 0 9103109000 8 0 9103901000 8 0 9103909000 8 0 9104001000 8 0 9104002000 8 0 9104004000 8 0 9104009000 8 0 9105110000 8 0 9105190000 8 0 9105210000 8 0 9105290000 8 0 9105910000 8 0 9105990000 8 0 9106100000 8 0 9106901000 8 0 9106902000 8 0 9106903000 8 0 9106909000 8 0 9107001000 8 0 9107009000 8 0 9108110000 5 0
HS code MFN rate LDC rate
9108120000 5 09108190000 5 09108200000 5 09108900000 5 09109100000 8 09109900000 8 09110111000 8 09110112000 8 09110119000 8 09110121000 8 09110122000 8 09110129000 8 09110191000 8 09110192000 8 09110199000 8 09110901000 8 09110909000 8 09111100000 8 09111200000 8 09111800000 8 09111901000 8 09111909000 8 09112200000 8 09112900000 8 09113100000 8 09113200000 8 09113901000 8 09113902000 8 09113909000 8 09114100000 8 09114300000 8 09114400000 8 09114900000 8 09201101000 8 09201109000 8 09201200000 8 09201901000 8 09201909000 8 09202101000 8 09202102000 8 09202109000 8 09202901000 8 09202902000 8 0
HS code MFN rate LDC rate
9202903000 8 09202904000 8 09202909000 8 09205101000 8 09205102000 8 09205109000 8 09205901010 8 09205901020 8 09205901030 8 09205901040 8 09205901090 8 09205902010 8 09205902020 8 09205902090 8 09205903010 8 09205903020 8 09205903090 8 09205904000 8 09205909000 8 09206001000 8 09206002000 8 09206003000 8 09206004000 8 09206005000 8 09206006000 8 09206009000 8 09207101000 8 09207103000 8 09207109000 8 09207901000 8 09207902000 8 09207903000 8 09207909000 8 09208100000 8 09208901000 8 09208902000 8 09208903000 8 09208904000 8 09208909000 8 09209301000 8 09209309000 8 09209910000 8 09209920000 8 0
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90 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
9209940000 8 0 9209991000 8 0 9209992000 8 0 9209993000 8 0 9209999000 8 0 9301101000 0 0 9301109000 0 0 9301200000 0 0 9301901000 0 0 9301902010 0 0 9301902020 0 0 9301902030 0 0 9301902090 0 0 9301903000 0 0 9301904010 0 0 9301904090 0 0 9301909000 0 0 9302001010 0 0 9302001021 0 0 9302001029 0 0 9302001030 0 0 9302001090 0 0 9302009010 0 0 9302009021 0 0 9302009029 0 0 9302009030 0 0 9302009090 0 0 9303100000 8 0 9303201011 8 0 9303201012 8 0 9303201019 8 0 9303201020 8 0 9303201090 8 0 9303209011 8 0 9303209012 8 0 9303209019 8 0 9303209020 8 0 9303209090 8 0 9303301010 8 0 9303301020 8 0 9303301090 8 0 9303309010 8 0 9303309020 8 0
HS code MFN rate LDC rate
9303309090 8 09303900000 8 09304001000 8 09304009000 8 09305101010 0 09305101020 0 09305101030 0 09305101040 0 09305101050 0 09305101060 0 09305101070 0 09305101080 0 09305101090 0 09305109010 8 09305109020 8 09305109030 8 09305109040 8 09305109050 8 09305109060 8 09305109070 8 09305109080 8 09305109090 8 09305201000 8 09305209010 8 09305209020 8 09305209090 8 09305911010 0 09305911020 0 09305911030 0 09305911040 0 09305911050 0 09305911060 0 09305911070 0 09305911080 0 09305911090 0 09305919000 0 09305990000 8 09306210000 0 09306290000 0 09306301000 0 09306309000 0 09306900000 0 09307000000 0 0
HS code MFN rate LDC rate
9401100000 0 09401200000 8 09401302000 0 09401303000 0 09401309000 0 09401401000 0 09401402000 0 09401409000 0 09401510000 0 09401591000 0 09401599000 0 09401611000 0 09401619000 0 09401691000 0 09401699000 0 09401711000 0 09401719000 0 09401791000 0 09401799000 0 09401801000 0 09401809000 0 09401901000 8 09401902000 8 09401909000 8 09402101010 0 09402101020 0 09402101090 0 09402109010 0 09402109090 0 09402901000 0 09402902000 0 09402903000 0 09402908000 0 09402909000 0 09403100000 0 09403201000 0 09403209000 0 09403301000 0 09403309000 0 09403401000 8 09403409000 8 09403501000 0 09403509000 0 0
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91ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
9403601010 0 0 9403601020 0 0 9403601030 0 0 9403601090 0 0 9403609010 0 0 9403609020 0 0 9403609030 0 0 9403609090 0 0 9403701000 0 0 9403709000 0 0 9403810000 0 0 9403890000 0 0 9403900000 8 0 9404100000 8 0 9404210000 8 0 9404290000 8 0 9404300000 8 0 9404900000 8 0 9405101000 8 0 9405102000 8 0 9405109000 8 0 9405201000 8 0 9405202000 8 0 9405209000 8 0 9405301000 8 0 9405309000 8 0 9405401000 8 0 9405402000 8 0 9405403000 8 0 9405409000 8 0 9405500000 8 0 9405601000 8 0 9405602000 8 0 9405603000 8 0 9405609000 8 0 9405911000 8 0 9405919000 8 0 9405921000 8 0 9405929000 8 0 9405991000 8 0 9405999000 8 0 9406001000 8 0 9406009010 8 0
HS code MFN rate LDC rate
9406009020 8 09406009030 8 09406009090 8 09503001100 0 09503001200 0 09503001300 0 09503001400 0 09503001800 0 09503001900 0 09503002110 8 09503002120 0 09503002130 8 09503002140 0 09503002150 0 09503002160 0 09503002190 8 09503002910 8 09503002990 0 09503003110 0 09503003190 0 09503003200 0 09503003300 0 09503003411 8 09503003419 8 09503003491 8 09503003492 0 09503003493 8 09503003494 8 09503003495 0 09503003496 0 09503003497 0 09503003499 8 09503003500 8 09503003600 0 09503003700 8 09503003800 8 09503003911 8 09503003919 8 09503003990 0 09504201000 0 09504202000 0 09504209000 0 09504300000 0 0
HS code MFN rate LDC rate
9504400000 0 09504501000 0 09504509000 0 09504901010 0 09504901020 0 09504901030 0 09504901040 0 09504901050 0 09504901090 0 09504902000 0 09504903000 0 09504909010 0 09504909020 0 09504909090 0 09505100000 8 09505900000 8 09506110000 8 09506120000 8 09506190000 8 09506210000 8 09506290000 8 09506310000 8 09506320000 8 09506391000 8 09506399000 8 09506401000 8 09506402000 8 09506403000 8 09506409000 8 09506510000 8 09506591000 8 09506599000 8 09506610000 8 09506621000 8 09506622000 8 09506623000 8 09506624000 8 09506625000 8 09506629000 8 09506691000 8 09506692000 8 09506699000 8 09506700000 8 0
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92 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
HS code MFN rate LDC rate
9506910000 8 0 9506990000 8 0 9507101000 8 0 9507102000 8 0 9507109000 8 0 9507200000 8 0 9507300000 8 0 9507901000 8 0 9507909000 8 0 9508100000 8 0 9508900000 8 0 9601100000 8 0 9601901010 0 0 9601901090 8 0 9601902000 8 0 9601903000 8 0 9601904000 8 0 9601909010 0 0 9601909090 8 0 9602001000 8 0 9602009010 8 0 9602009020 8 0 9602009090 8 0 9603100000 8 0 9603210000 8 0 9603290000 8 0 9603300000 8 0 9603400000 8 0 9603500000 8 0 9603900000 8 0 9604000000 8 0 9605000000 8 0 9606100000 8 0 9606210000 8 0 9606220000 8 0 9606291000 8 0 9606299000 8 0 9606300000 8 0 9607110000 8 0 9607191000 8 0 9607199000 8 0 9607201000 8 0 9607202000 8 0
HS code MFN rate LDC rate
9607209000 8 09608100000 8 09608200000 8 09608301000 8 09608309000 8 09608401000 8 09608402010 8 09608402090 8 09608500000 8 09608600000 8 09608911000 8 09608912000 8 09608991000 8 09608999000 8 09609101000 8 09609102000 8 09609103000 8 09609200000 8 09609901000 8 09609902000 8 09609903010 8 09609903090 8 09609909000 8 09610001000 8 09610002000 8 09610009000 8 09611001000 8 09611002000 8 09611009000 8 09612101000 8 09612102000 8 09612109000 8 09612200000 8 09613100000 8 09613200000 8 09613800000 8 09613901000 8 09613909000 8 09614001000 8 09614009000 8 09615111000 8 09615119000 8 09615191000 8 0
HS code MFN rate LDC rate
9615199000 8 09615901000 8 09615909000 8 09616100000 8 09616200000 8 09617001000 8 09617002000 8 09617008000 8 09617009000 8 09618001000 8 09618002000 8 09618009000 8 09619001010 0 09619001090 0 09619002000 8 09619003010 13 09619003010 13 09619003010 13 09619003010 13 09619003010 13 09619003010 13 09619003010 13 09619003010 13 09619003010 13 09619003010 13 09619003010 13 09619003010 13 09619003010 13 09619003010 13 09619003010 13 09619003010 13 09619003010 13 09619003010 13 09619003010 13 09619003010 13 09619003010 13 09619003010 13 09619003010 13 09619003010 13 09619003010 13 09619003010 13 09619003010 13 09619003020 13 0
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93ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES
HS code MFN rate LDC rate
9619004000 10 0 9619009000 6.5 0 9701101000 0 0 9701102000 0 0 9701103000 0 0 9701900000 0 0
HS code MFN rate LDC rate
9702001000 0 09702002000 0 09702003000 0 09703001000 0 09703002000 0 09704001000 0 0
HS code MFN rate LDC rate
9704009000 0 09705000000 0 09706001000 0 09706002000 0 09706009000 0 0
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95XXX
Annex 3Certificate of origin
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96 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
Certificate of origin
1.Exporter (business name, address, country)
2.Importer(business name, address, country)
Reference No.
Certificate of Origin for Preferential Tariff for Least-DevelopedCountries
(Combined declaration and certificate)
Issued in ................................................(country) See notes overleaf
3. Means of transport and route 4. For official use
5. HS code 6. Marks and numbers of packages
7. Number and kind of packages: description of goods
8. Origin criterion (see notes overleaf)
9 Gross weight or other quantity
10. Number and date of invoices
11. Declaration by the exporter
The undersigned hereby declares that the above details and statements are correct; that all the goods were produced in
............................................................................ (country)
and that they comply with the origin requirements specified in the Presidential Decree on Preferential Tariff for Least-Developed Countries.
............................................................................
............................................................................ Place and date, signature of authorized signatory
12. Certificate
It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct
............................................................................ Place and date, signature and stamp of certifying authority
(210mm 297mm)
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97ANNEX 3: CERTIFICATE OF ORIGIN
Notes
1. General Conditions
To qualify for preference, products must:
(a) fall within a description of products eligible for preference according to the Presidential Decree on Preferential Tariff for Least-Developed Countries of the Republic of Korea; and
(b) comply with the rules of origin set out in Article 5 of the Presidential Decree on Preferential Tariff for Least-Developed Countries. Each article in a consignment must qualify separately in its own right; and
(c) be consigned directly from the country of exportation to the Republic of Korea. However, the followings are considered as consigned from the country of exportation to the Republic of Korea:
(i) If it is proved that the product just passes through a non-originating territory for geographical reasons or is trans-shipped or temporarily stored in a bonded area of a non-originating territory; or
(ii) The products re-exported into the Republic of Korea after exported to a non-originating territory for display at exhibitions or fairs.
2. Entries to be made in box 8
Preferential products must be wholly or partly produced or obtained in the exporting country in accordance with the origin requirements set out in paragraph 1 and 2 of Article 5 of the Presidential Decree on Preferential Tariff for Least-Developed Countries.
(a) wholly produced or obtained products: enter the letter "A" in box 8.
(b) products not wholly produced or obtained: enter the letter "B" in box 8. Entry of letter "B" should be followed by the sum of the value of inputs originating from other countries than the exporting country or of undetermined origin, expressed as a percentage of the F.O.B. price of the exported products; (example "B" 40 per cent)
__________
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Annex 4Presidential Decree No. 24291 on preferential tariffs for
Least Developed Countries2
2 This is the unofficial English translation from the Korean text. In the case of doubt or discrepancy in translation, the Korean text shall prevail.
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100 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
PRESIDENTIAL DECREE No. 24291 ON PREFERENTIAL TARIFFS FOR LEAST-DEVELOPED COUNTRIES1
Article 1
Purpose
The purpose of this Decree is to govern the granting of preferential tariff to least-developed countries in accordance with Paragraph 3 of Article 76 of the Customs Law.
Article 2
Definition
"Least-developed countries" in this Decree refer to the countries specified in Annex I.
Article 3
Products and Tariff Rates
A product eligible for preferential tariff and the rates are specified in Annex II. In case of a product eligible for minimum market access (MMA) under the Presidential Decree on Tariff Concessions Granted Pursuant to the World Trade Organization Agreement and Other Agreements, preferential tariffs apply only to in-quota amount.
Article 4
Remedy for Injury to Domestic Industries
1. In cases where an increase in the import of a product eligible for preferential tariff causes or threatens to cause serious injury to domestic industries which produce like products, or directly competitive products, and it is necessary to prevent them from happening, the head of a relevant central administrative agency or an interested person may request the Minister of Strategy and Finance to suspend the application of preferential tariffs to the product in question.
2. When the head of a central administrative agency or an interested person wishes to request suspension of the application of preferential tariff pursuant to paragraph 1, the following documents should be submitted to the Minister of Strategy and Finance:
(a) HS code number, description, size, use and substitutable products of the product in question;
(b) Materials used in producing the product in question and documents explaining the use and manufacturing process of related products produced using the product in question as an input;
(c) The records of demand and supply of the product for the previous 1 year and forecast of demand and supply for the following 1 year;
1 This is the unofficial English translation from the Korean text. In the case of doubt or discrepancy in translation, the the Korean text shall prevail.
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101ANNEX 4: PRESIDENTIAL DECREE NO. 24291 ON PREFERENTAL TARIFFS FOR
LEAST DEVELOPED COUNTRIES
(d) Monthly records of import price and amount of each importing country for the latest 1 year;
(e) Monthly factory prices of the product and sales performance of each domestic producer for the latest 1 year;
(f) Description of injuries to domestic industries and the suspension period of the application of preferential tariffs; and
(g) Other documents which help decide that serious injuries are caused to domestic industries or there exists a threat to cause serious injury to domestic industries.
3. The Minister of Strategy and Finance should examine whether there were reasons to suspend the application of preferential tariffs within 15 days from the date on which the request is made according to paragraph 1, unless there is a special reason for delay.
4. When it is determined as the result of the examination provided in paragraph 3 that there were reasons to suspend the application of preferential tariffs, the Minister of Strategy and Finance should decide suspension of the application of preferential tariff immediately and announce its decision in a Ministerial Ordinance.
5. The suspension of the application of preferential tariff shall go into effect from the date on which the Ministerial Ordinance is released in accordance with paragraph 4.
Article 5
Rules of Origin
1. A product eligible for preferential tariff should be wholly produced or obtained in the exporting country. The following products shall be considered as wholly produced or obtained in the exporting country:
(a) Raw materials or mineral products extracted from soil, waters or seabed of the exporting country;
(b) Agricultural and forestry products harvested in the exporting country;
(c) Animals born and raised in the exporting country and products obtained from such animals;
(d) Products obtained by hunting or fishing conducted in the exporting country;
(e) Marine products caught in high seas by vessels of the exporting country and products manufactured or processed, using such products. In this case, "vessels of the exporting country" refer to the vessels registered in the exporting country, 60 per cent or more of equity of which is owned by a citizen or the government of the exporting country, or a corporation or association legitimately registered in the exporting country;
Used articles collected in the exporting country, for the purpose of the recovery of raw materials;
Waste and scrap resulting from manufacturing operations conducted in the exporting country; and
Products produced exclusively in the exporting country using the products referred to in subparagraphs 1 to 7 above as raw materials.
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102 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA
2. A product which is finally manufactured or processed in the territory of the exporting country by using the product, as an input, which is produced in countries other than the exporting country, or the origin of which is not determined, shall be eligible for preferential tariffs only if the value of the inputs does not exceed 60 per cent of the F.O.B. price of the final product. In this case, if the final product includes the product originating from the Republic of Korea as an input, the value of the product shall be excluded from the calculation of the total value of the inputs.
3. The value of the inputs referred to in paragraph 2 shall be calculated in the following order:
The value including freight and insurance cost at the time of importation to the exporting country (C.I.F. price); and
The ascertainable price paid first for the inputs in the exporting country.
4. Those who wish to receive preferential tariffs should submit a Certificate of Origin set out in Annex Ⅲ issued by the government of the exporting country or an authority designated by the government of the exporting country.
5. Article 236 of the Enforcement Decree of the Customs Law shall be invoked in cases not covered by the rules of origin set out in paragraphs 1 to 4.
Addendum
1. This Decree shall go into effect on 1 January 2013. 1. This Decree shall apply to the product whose import declaration is made after this Decree enters into force. 2.
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