title: 2011/265/EU: Council Decision of 16 September 2010 on the signing, on behalf of the European Union, and provisional application of the Free Trade Agreement between the European Union and its Member States, of the one part, and the Republic of Korea, of the other part

text:
               14.5.2011

               EN

               Official Journal of the European Union

               L 127/1

         COUNCIL DECISION
   of 16 September 2010
   on the signing, on behalf of the European Union, and provisional application of the Free Trade Agreement between the European Union and its Member States, of the one part, and the Republic of Korea, of the other part
   (2011/265/EU)
   THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 91, 100(2), 167(3) and 207, in conjunction with Article 218(5) thereof,
   Having regard to the proposal from the European Commission,
   Whereas:

               (1)

               On 23 April 2007 the Council authorised the Commission to negotiate a free trade agreement with the Republic of Korea, hereinafter referred to as ‘Korea’, on behalf of the European Union and its Member States.

               (2)

               Those negotiations have been concluded and a Free Trade Agreement between the European Union and its Member States, of the one part, and the Republic of Korea, of the other part, hereinafter referred to as ‘the Agreement’, was initialled on 15 October 2009.

               (3)

               Article 15.10.5 of the Agreement provides for its provisional application.

               (4)

               The Agreement should be signed on behalf of the Union and applied on a provisional basis, pending the completion of the procedures for its conclusion.

               (5)

               The Agreement does not affect the rights of investors of the Member States to benefit from any more favourable treatment provided for in any agreement related to investment to which a Member State and Korea are Parties.

               (6)

               Pursuant to Article 218(7) of the Treaty, it is appropriate for the Council to authorise the Commission to approve certain limited modifications to the Agreement. The Commission should be authorised to bring about the termination of the entitlement to co-productions as provided for in Article 5 of the Protocol on Cultural Cooperation unless the Commission determines that the entitlement should be continued and this is approved by the Council pursuant to a specific procedure necessitated both by the sensitive nature of this element of the Agreement and by the fact that the Agreement is to be concluded by the Union and its Member States. In addition, the Commission should be authorised to approve modifications to be adopted by the Working Group on Geographical Indications pursuant to Article 10.25 of the Agreement.

               (7)

               It is appropriate to set out the relevant procedures for the protection of geographical indications which are given protection pursuant to the Agreement.

               (8)

               The Union should activate the procedures relating to limitations on duty drawback, safeguard and dispute settlement whenever the conditions established in the relevant provisions of the Agreement are met. The rights of the Union provided for in Article 14 (Drawback of, or exemption from, customs duties) of the Protocol concerning the definition of ‘originating products’ and methods of administrative cooperation of the Agreement should be exercised in accordance with the relevant provisions to be contained in the Regulation of the European Parliament and of the Council implementing the bilateral safeguard clause of the EU-Korea Free Trade Agreement.

               (9)

               The provisional application foreseen in this Decision does not prejudge the allocation of competences between the Union and its Member States in accordance with the Treaties,

         HAS ADOPTED THIS DECISION:
   Article 1
   The signing of the Free Trade Agreement between the European Union and its Member States, of the one part, and the Republic of Korea, of the other part, is hereby approved on behalf of the Union, subject to the conclusion of the said Agreement.
   The text of the Agreement is attached to this Decision.
   Article 2
   The President of the Council is hereby authorised to designate the person(s) empowered to sign the Agreement on behalf of the Union subject to its conclusion.
   Article 3
   1.   The Agreement shall be applied on a provisional basis by the Union as provided for in Article 15.10.5 of the Agreement, pending the completion of the procedures for its conclusion. The following provisions shall not be provisionally applied:

               —

               Articles 10.54 to 10.61 (criminal enforcement of intellectual property rights),

               —

               Articles 4(3), 5(2), 6(1), 6(2), 6(4), 6(5), 8, 9 and 10 of the Protocol on cultural cooperation.

         2.   In order to determine the date of provisional application the Council shall fix the date by which the notification referred to in Article 15.10.5 of the Agreement is to be sent to Korea. That notification shall include references to those provisions which cannot be provisionally applied.
   The Council shall coordinate the effective date of provisional application with the date of the entry into force of the proposed Regulation of the European Parliament and of the Council implementing the bilateral safeguard clause of the EU-Korea Free Trade Agreement.
   3.   The date from which the Agreement will be provisionally applied will be published in the Official Journal of the European Union by the General Secretariat of the Council.
   Article 4
   1.   The Commission shall provide notice to Korea of the Union’s intention not to extend the period of entitlement to co-production pursuant to Article 5 of the Protocol on cultural cooperation following the procedure set out in Article 5(8) thereof unless, on a proposal from the Commission, the Council agrees four months before the end of such period of entitlement to continue the entitlement. If the Council agrees to continue the entitlement this provision shall again become applicable at the end of the renewed period of entitlement. For the specific purposes of deciding on the continuation of the period of entitlement, the Council shall act by unanimity.
   2.   For the purposes of Article 10.25 of the Agreement, modifications of the Agreement through decisions of the Working Group on Geographical Indications shall be approved by the Commission on behalf of the Union. Where interested parties cannot reach agreement following objections relating to a geographical indication, the Commission shall adopt such a position on the basis of the procedure laid down in Article 15(2) of Council Regulation (EC) No 510/2006 of 20 March 2006 on the protection of geographical indications and designations of origin for agricultural products and foodstuffs (1). The period referred to in Article 5(6) of Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission (2) shall be set at one month.
   Article 5
   1.   A name protected under Sub-Section C ‘Geographical indications’ of Chapter Ten of the Agreement may be used by any operator marketing agricultural products, foodstuffs, wines, aromatised wines or spirits conforming to the corresponding specification.
   2.   The Member States and the institutions of the Union shall enforce the protection provided for in Articles 10.18 to 10.23 of the Agreement, including at the request of an interested party.
   Article 6
   The position to be taken by the Union in the Committee on Cultural Cooperation on decisions having legal effects shall be determined by the Council acting in accordance with the Treaty. The representatives of the Union in the Committee on Cultural Cooperation shall comprise senior officials of both the Commission and the Member States who have expertise and experience in cultural matters and practices, and who shall present the position of the Union in accordance with the Treaty.
   Article 7
   The applicable provision for the purposes of adopting the necessary implementing rules for the application of the rules contained in Annex II(a) to the Protocol concerning the definition of ‘originating products’ and methods of administrative cooperation of the Agreement is Article 247a of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (3).
   Article 8
   The Agreement shall not be construed as conferring rights or imposing obligations which can be directly invoked before Union or Member State courts and tribunals.
   Article 9
   This Decision shall enter into force on the day of its adoption.

      Done at Brussels, 16 September 2010.

            For the Council

            The President

         S. VANACKERE

      (1)  OJ L 93, 31.3.2006, p. 12.

      (2)  OJ L 184, 17.7.1999, p. 23.

      (3)  OJ L 302, 19.10.1992, p. 1.

      Commission’s statements
      1.   Statement on rules of origin

      The Commission confirms the exceptional nature of the derogations for some textile products and for surimi contained in the Protocol of Origin. The Commission also confirms its commitment to the EU standard preferential rules of origin as the basis for other FTA negotiations, and the importance of continuing to require in its rules of origin an appropriate level of transformation and processing in the country of origin of products to benefit from preferential treatment.
      The Commission intends to favour in current and future FTA negotiations the prohibition of duty drawback. Any changes to this policy in a particular FTA will have to be preceded by a discussion with Member States.
      2.   Statement on entry prices

      The Commission confirms the exceptional nature of the provisions in the FTA eliminating entry prices for certain fruits and vegetables, which were agreed with Korea in view of special circumstances of those negotiations and do not represent a precedent for other bilateral or multilateral negotiations.
      3.   Statement on the cultural cooperation protocol

      The Commission points out that it remains deeply committed to the principles and provisions of the Unesco Convention on the Protection and Promotion of the Diversity of Cultural Expressions 2005. The Protocol on cultural cooperation annexed to the Free Trade Agreement with Korea, whose audiovisual co-production provisions will be in force for an initial three-year period, is placed directly under the aegis of that Convention, and is without prejudice to the EU’s policy that trade negotiations on cultural and audiovisual services should not affect the Union’s cultural and linguistic diversity.
      The protocol has been drawn up and negotiated with reference to Korea’s specific cultural policy, in particular its support for the audiovisual sector. It cannot therefore be taken as a precedent in future negotiations with other partners.
      The Commission reaffirms its undertaking to promote ratification and implementation of the Unesco Convention and to establish a comprehensive EU strategy on external cultural policy, in keeping with the Council’s November 2008 conclusions.
      4.   Statement on the FTA implementation

      The Commission is committed to activate the procedures relating to limitations on duty drawback, safeguard and dispute settlement whenever the conditions established in the relevant provisions are met.
      In order to ensure close monitoring of Korean commitments and cooperation on FTA implementation between the Commission and stakeholders, the following steps shall be taken:

                  —

                  The Commission will regularly share with EU business, Member States and the INTA Committee statistics on Korean imports in sensitive sectors, as well as the import and export statistics relevant for the invocation of the safeguard clause and special clause on duty drawback. Statistics relevant to cars, consumer electronics and textiles shall be shared on a bi-monthly basis, starting from the date of provisional application of this agreement.

                  —

                  In order to facilitate input to the preparation of FTA-related meetings, the Commission will circulate early in the year to stakeholders, Member States and the INTA Committee, a tentative agenda of FTA-related meetings.

                  —

                  The Commission will consider carefully any substantiated information provided by EU business as to market access obstacles. It will discuss such information with business and will keep business informed as to the follow-up given to market access complaints. For this purpose, use shall be made of the different fora already established under the market access strategy both in Brussels and in Seoul.

            With a view to ensuring a proper implementation of the Chapter on Trade and sustainable development, a Domestic Advisory Group shall be established. This group will include equal representation of business, trade unions and the non-governmental organisations. The Economic and Social Committee shall also be adequately represented. The particular modalities for the functioning of the group will be agreed with the stakeholders concerned.
      5.   Statement on special provisions on administrative cooperation

      The Commission confirms the exceptional nature of the compromise wording of Article 2.17 ‘Special provisions on administrative cooperation’ which does not represent a precedent for other bilateral or multilateral negotiations.
      The Commission intends, in ongoing and future FTA negotiations, to favour anti-fraud provisions aimed at enforcing the correct application of tariff preferences by the partner country, by providing for the possible suspension of trade preferences in case of non-cooperation and/or fraud/irregularity.

      FREE TRADE AGREEMENT
      between the European Union and its Member States, of the one part, and the Republic of Korea, of the other part
      THE KINGDOM OF BELGIUM,
      THE REPUBLIC OF BULGARIA,
      THE CZECH REPUBLIC,
      THE KINGDOM OF DENMARK,
      THE FEDERAL REPUBLIC OF GERMANY,
      THE REPUBLIC OF ESTONIA,
      IRELAND,
      THE HELLENIC REPUBLIC,
      THE KINGDOM OF SPAIN,
      THE FRENCH REPUBLIC,
      THE ITALIAN REPUBLIC,
      THE REPUBLIC OF CYPRUS,
      THE REPUBLIC OF LATVIA,
      THE REPUBLIC OF LITHUANIA,
      THE GRAND DUCHY OF LUXEMBURG,
      THE REPUBLIC OF HUNGARY,
      MALTA,
      THE KINGDOM OF THE NETHERLANDS,
      THE REPUBLIC OF AUSTRIA,
      THE REPUBLIC OF POLAND,
      THE PORTUGUESE REPUBLIC,
      ROMANIA,
      THE REPUBLIC OF SLOVENIA,
      THE SLOVAK REPUBLIC,
      THE REPUBLIC OF FINLAND,
      THE KINGDOM OF SWEDEN,
      THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,
      Contracting Parties to the Treaty on European Union and the Treaty on the Functioning of the European Union, hereinafter referred to as the ‘Member States of the European Union’,
      and
      THE EUROPEAN UNION,
      of the one part, and
      THE REPUBLIC OF KOREA, hereinafter referred to as ‘Korea’,
      of the other part,
      RECOGNISING their longstanding and strong partnership based on the common principles and values reflected in the Framework Agreement;
      DESIRING to further strengthen their close economic relationship as part of and in a manner coherent with their overall relations, and convinced that this Agreement will create a new climate for the development of trade and investment between the Parties;
      CONVINCED that this Agreement will create an expanded and secure market for goods and services and a stable and predictable environment for investment, thus enhancing the competitiveness of their firms in global markets;
      REAFFIRMING their commitment to the Charter of the United Nations signed in San Francisco on 26 June 1945 and the Universal Declaration of Human Rights adopted by the General Assembly of the United Nations on 10 December 1948;
      REAFFIRMING their commitment to sustainable development and convinced of the contribution of international trade to sustainable development in its economic, social and environmental dimensions, including economic development, poverty reduction, full and productive employment and decent work for all as well as the protection and preservation of the environment and natural resources;
      RECOGNISING the right of the Parties to take measures necessary to achieve legitimate public policy objectives on the basis of the level of protection that they deem appropriate, provided that such measures do not constitute a means of unjustifiable discrimination or a disguised restriction on international trade, as reflected in this Agreement;
      RESOLVED to promote transparency as regards all relevant interested parties, including the private sector and civil society organisations;
      DESIRING to raise living standards, promote economic growth and stability, create new employment opportunities and improve the general welfare by liberalising and expanding mutual trade and investment;
      SEEKING to establish clear and mutually advantageous rules governing their trade and investment and to reduce or eliminate the barriers to mutual trade and investment;
      RESOLVED to contribute to the harmonious development and expansion of world trade by removing obstacles to trade through this Agreement and to avoid creating new barriers to trade or investment between their territories that could reduce the benefits of this Agreement;
      DESIRING to strengthen the development and enforcement of labour and environmental laws and policies, promote basic workers’ rights and sustainable development and implement this Agreement in a manner consistent with these objectives; and
      BUILDING on their respective rights and obligations under the Marrakesh Agreement Establishing the World Trade Organisation, done on 15 April 1994 (hereinafter referred to as the ‘WTO Agreement’) and other multilateral, regional and bilateral agreements and arrangements to which they are party;
      HAVE AGREED AS FOLLOWS:
      CHAPTER ONE

         OBJECTIVES AND GENERAL DEFINITIONS

      Article 1.1
      Objectives
      1.   The Parties hereby establish a free trade area on goods, services, establishment and associated rules in accordance with this Agreement.
      2.   The objectives of this Agreement are:

                  (a)

                  to liberalise and facilitate trade in goods between the Parties, in conformity with Article XXIV of the General Agreement on Tariffs and Trade 1994 (hereinafter referred to as ‘GATT 1994’);

                  (b)

                  to liberalise trade in services and investment between the Parties, in conformity with Article V of the General Agreement on Trade in Services (hereinafter referred to as ‘GATS’);

                  (c)

                  to promote competition in their economies, particularly as it relates to economic relations between the Parties;

                  (d)

                  to further liberalise, on a mutual basis, the government procurement markets of the Parties;

                  (e)

                  to adequately and effectively protect intellectual property rights;

                  (f)

                  to contribute, by removing barriers to trade and by developing an environment conducive to increased investment flows, to the harmonious development and expansion of world trade;

                  (g)

                  to commit, in the recognition that sustainable development is an overarching objective, to the development of international trade in such a way as to contribute to the objective of sustainable development and strive to ensure that this objective is integrated and reflected at every level of the Parties’ trade relationship; and

                  (h)

                  to promote foreign direct investment without lowering or reducing environmental, labour or occupational health and safety standards in the application and enforcement of environmental and labour laws of the Parties.

            Article 1.2
      General definitions
      Throughout this Agreement, references to:

                  the Parties mean, on the one hand, the European Union or its Member States or the European Union and its Member States within their respective areas of competence as derived from the Treaty on European Union and the Treaty on the Functioning of the European Union (hereinafter referred to as the ‘EU Party’), and on the other hand, Korea;

                  the Framework Agreement mean the Framework Agreement for Trade and Cooperation between the European Community and its Member States, on the one hand, and the Republic of Korea, on the other hand, signed at Luxembourg on 28 October 1996 or any agreement updating, amending or replacing it; and

                  the Customs Agreement mean the Agreement between the European Community and the Republic of Korea on Cooperation and Mutual Administrative Assistance in Customs Matters, signed at Brussels on 10 April 1997.

            CHAPTER TWO

         NATIONAL TREATMENT AND MARKET ACCESS FOR GOODS

         SECTION A

            Common provisions

      Article 2.1
      Objective
      The Parties shall progressively and reciprocally liberalise trade in goods over a transitional period starting from the entry into force of this Agreement, in accordance with this Agreement and in conformity with Article XXIV of GATT 1994.
      Article 2.2
      Scope and coverage
      This Chapter shall apply to trade in goods (1) between the Parties.
      Article 2.3
      Customs duty
      For the purposes of this Chapter, a customs duty includes any duty or charge of any kind imposed on, or in connection with, the importation of a good, including any form of surtax or surcharge imposed on, or in connection with, such importation (2). A customs duty does not include any:

                  (a)

                  charge equivalent to an internal tax imposed consistently with Article 2.8 in respect of the like domestic good or in respect of an article from which the imported good has been manufactured or produced in whole or in part;

                  (b)

                  duty imposed pursuant to a Party’s law consistently with Chapter Three (Trade Remedies);

                  (c)

                  fee or other charge imposed pursuant to a Party’s law consistently with Article 2.10; or

                  (d)

                  duty imposed pursuant to a Party’s law consistently with Article 5 of the Agreement on Agriculture, contained in Annex 1A to the WTO Agreement (hereinafter referred to as the ‘Agreement on Agriculture’).

            Article 2.4
      Classification of goods
      The classification of goods in trade between the Parties shall be that set out in each Party’s respective tariff nomenclature interpreted in conformity with the Harmonised System of the International Convention on the Harmonised Commodity Description and Coding System, done at Brussels on 14 June 1983 (hereinafter referred to as the ‘HS’).

         SECTION B

            Elimination of customs duties

      Article 2.5
      Elimination of customs duties
      1.   Except as otherwise provided in this Agreement, each Party shall eliminate its customs duties on originating goods of the other Party in accordance with its Schedule included in Annex 2-A.
      2.   For each good, the base rate of customs duties, to which the successive reductions are to be applied under paragraph 1, shall be that specified in the Schedules included in Annex 2-A.
      3.   If at any moment a Party reduces its applied most-favoured-nation (hereinafter referred to as ‘MFN’) customs duty rate after the entry into force of this Agreement, that duty rate shall apply as regards trade covered by this Agreement if and for as long as it is lower than the customs duty rate calculated in accordance with its Schedule included in Annex 2-A.
      4.   Three years after the entry into force of this Agreement, on the request of either Party, the Parties shall consult to consider accelerating and broadening the scope of the elimination of customs duties on imports between them. A decision by the Parties in the Trade Committee, following such consultations, on the acceleration or broadening of the scope of the elimination of a customs duty on a good shall supersede any duty rate or staging category determined pursuant to their Schedules included in Annex 2-A for that good.
      Article 2.6
      Standstill
      Except as otherwise provided in this Agreement, including as explicitly set out in each Party’s Schedule included in Annex 2-A, neither Party may increase any existing customs duty, or adopt any new customs duty, on an originating good of the other Party. This shall not preclude that either Party may raise a customs duty to the level established in its Schedule included in Annex 2-A following a unilateral reduction.
      Article 2.7
      Administration and implementation of tariff-rate quotas
      1.   Each Party shall administer and implement the tariff-rate quotas (hereinafter referred to as ‘TRQs’) set out in Appendix 2-A-1 of its Schedule included in Annex 2-A in accordance with Article XIII of GATT 1994, including its interpretative notes and the Agreement on Import Licensing Procedures, contained in Annex 1A to the WTO Agreement.
      2.   Each Party shall ensure that:

                  (a)

                  its procedures for administering its TRQs are transparent, made available to the public, timely, non-discriminatory, responsive to market conditions, minimally burdensome to trade, and reflect end-user preferences;

                  (b)

                  any person of a Party that fulfils the importing Party’s legal and administrative requirements shall be eligible to apply and to be considered for a TRQ allocation by the Party. Unless the Parties otherwise agree by decision of the Committee on Trade in Goods, any processor, retailer, restaurant, hotel, food service distributor or institution, or any other person is eligible to apply for, and to be considered to receive, a TRQ allocation. Any fees charged for services related to an application for a TRQ allocation shall be limited to the actual cost of the services rendered;

                  (c)

                  except as specified in Appendix 2-A-1 of its Schedule included in Annex 2-A, it does not allocate any portion of a TRQ to a producer group, condition access to a TRQ allocation on the purchase of domestic production, or limit access to a TRQ allocation to processors; and

                  (d)

                  it allocates TRQs in commercially viable shipping quantities and, to the maximum extent possible, in the amounts that importers request. Except as otherwise stipulated in the provisions for each TRQ and the applicable tariff line in Appendix 2-A-1 of a Party’s Schedule included in Annex 2-A, each TRQ allocation shall be valid for any item or mixture of items subject to a particular TRQ, regardless of the item’s or mixture’s specification or grade, and shall not be conditioned on the item’s or mixture’s intended end-use or package size.

            3.   Each Party shall identify the entities responsible for administering its TRQs.
      4.   Each Party shall make every effort to administer its TRQs in a manner that allows importers to fully utilise TRQ quantities
      5.   Neither Party may condition application for, or utilisation of, TRQ allocations on the re-export of a good.
      6.   On the written request of either Party, the Parties shall consult regarding a Party’s administration of its TRQs.
      7.   Except as otherwise provided in Appendix 2-A-1 of its Schedule included in Annex 2-A, each Party shall make the entire quantity of the TRQ established in that Appendix available to applicants beginning on the date of entry into force of this Agreement during the first year, and on the anniversary of the entry into force of this Agreement of each year thereafter. Over the course of each year, the importing Party’s administering authority shall publish, in a timely fashion on its designated publicly available Internet site, utilisation rates and remaining quantities available for each TRQ.

         SECTION C

            Non-tariff measures

      Article 2.8
      National treatment
      Each Party shall accord national treatment to goods of the other Party in accordance with Article III of GATT 1994, including its interpretative notes. To this end, Article III of GATT 1994 and its interpretative notes are incorporated into and made part of this Agreement, mutatis mutandis.
      Article 2.9
      Import and export restrictions
      Neither Party may adopt or maintain any prohibition or restriction other than duties, taxes or other charges on the importation of any good of the other Party or on the exportation or sale for export of any good destined for the territory of the other Party, in accordance with Article XI of GATT 1994 and its interpretative notes. To this end, Article XI of GATT 1994 and its interpretative notes are incorporated into and made part of this Agreement, mutatis mutandis.
      Article 2.10
      Fees and other charges on imports
      Each Party shall ensure that all fees and charges of whatever character (other than customs duties and the items that are excluded from the definition of a customs duty under Article 2.3(a), (b) and (d)) imposed on, or in connection with, importation are limited in amount to the approximate cost of services rendered, are not calculated on an ad valorem basis, and do not represent an indirect protection to domestic goods or taxation of imports for fiscal purposes.
      Article 2.11
      Duties, taxes or other fees and charges on exports
      Neither Party may maintain or institute any duties, taxes or other fees and charges imposed on, or in connection with, the exportation of goods to the other Party, or any internal taxes, fees and charges on goods exported to the other Party that are in excess of those imposed on like goods destined for internal sale.
      Article 2.12
      Customs valuation
      The Agreement on Implementation of Article VII of GATT 1994 contained in Annex 1A to the WTO Agreement (hereinafter referred to as the ‘Customs Valuation Agreement’), is incorporated into and made part of this Agreement, mutatis mutandis. The reservations and options provided for in Article 20 and paragraphs 2 through 4 of Annex III of the Customs Valuation Agreement shall not be applicable.
      Article 2.13
      State trading enterprises
      1.   The Parties affirm their existing rights and obligations under Article XVII of GATT 1994, its interpretative notes and the Understanding on the Interpretation of Article XVII of GATT 1994, contained in Annex 1A to the WTO Agreement which are incorporated into and made part of this Agreement, mutatis mutandis.
      2.   Where a Party requests information from the other Party on individual cases of state trading enterprises, the manner of their operation and the effect of their operations on bilateral trade, the requested Party shall have regard to the need to ensure maximum transparency possible without prejudice to Article XVII.4(d) of GATT 1994 on confidential information
      Article 2.14
      Elimination of sectoral non-tariff measures
      1.   The Parties shall implement their commitments on sector-specific non-tariff measures on goods in accordance with the commitments set out in Annexes 2-B through 2-E.
      2.   Three years after the entry into force of this Agreement and on the request of either Party, the Parties shall consult to consider broadening the scope of their commitments on sector-specific non-tariff measures on goods.

         SECTION D

            Specific exceptions related to goods

      Article 2.15
      General exceptions
      1.   The Parties affirm that their existing rights and obligations under Article XX of GATT 1994 and its interpretative notes, which are incorporated into and made part of this Agreement, shall apply to trade in goods covered by this Agreement, mutatis mutandis.
      2.   The Parties understand that before taking any measures provided for in subparagraphs (i) and (j) of Article XX of GATT 1994, the Party intending to take the measures shall supply the other Party with all relevant information, with a view to seeking a solution acceptable to the Parties. The Parties may agree on any means needed to put an end to the difficulties. If no agreement is reached within 30 days of supplying such information, the Party may apply measures under this Article on the good concerned. Where exceptional and critical circumstances requiring immediate action make prior information or examination impossible, the Party intending to take the measures may apply forthwith the precautionary measures necessary to deal with the situation and shall inform the other Party immediately thereof.

         SECTION E

            Institutional provisions

      Article 2.16
      Committee on Trade in Goods
      1.   The Committee on Trade in Goods established pursuant to Article 15.2.1 (Specialised Committees) shall meet on the request of a Party or of the Trade Committee to consider any matter arising under this Chapter and comprise representatives of the Parties.
      2.   The Committee’s functions shall include:

                  (a)

                  promoting trade in goods between the Parties, including through consultations on accelerating and broadening the scope of tariff elimination and broadening of the scope of commitments on non-tariff measures under this Agreement and other issues as appropriate; and

                  (b)

                  addressing tariff and non-tariff measures to trade in goods between the Parties and, if appropriate, referring such matters to the Trade Committee for its consideration,
                  in so far as these tasks have not been entrusted to the relevant Working Groups established pursuant to Article 15.3.1 (Working Groups).

            Article 2.17
      Special provisions on administrative cooperation
      1.   The Parties agree that administrative cooperation is essential for the implementation and the control of preferential tariff treatment granted under this Chapter and underline their commitments to combat irregularities and fraud in customs and related matters.
      2.   Where a Party has made a finding, on the basis of objective information, of a failure to provide administrative cooperation and/or irregularities or fraud, on the request of that Party, the Customs Committee shall meet within 20 days of such request to seek, as a matter of urgency, to resolve the situation. The consultations held within the framework of the Customs Committee will be considered as fulfilling the same function as consultation under Article 14.3 (Consultations).
      CHAPTER THREE

         TRADE REMEDIES

         SECTION A

            Bilateral safeguard measures

      Article 3.1
      Application of a bilateral safeguard measure
      1.   If, as a result of the reduction or elimination of a customs duty under this Agreement, originating goods of a Party are being imported into the territory of the other Party in such increased quantities, in absolute terms or relative to domestic production, and under such conditions as to cause or threaten to cause serious injury to a domestic industry producing like or directly competitive goods, the importing Party may adopt measures provided for in paragraph 2 in accordance with the conditions and procedures laid down in this Section.
      2.   The importing Party may take a bilateral safeguard measure which:

                  (a)

                  suspends further reduction of the rate of customs duty on the good concerned provided for under this Agreement; or

                  (b)

                  increases the rate of customs duty on the good to a level which does not exceed the lesser of:

                              (i)

                              the MFN applied rate of customs duty on the good in effect at the time the measure is taken; or

                              (ii)

                              the base rate of customs duty specified in the Schedules included in Annex 2-A (Elimination of Customs Duties) pursuant to Article 2.5.2 (Elimination of Customs Duties).

            Article 3.2
      Conditions and limitations
      1.   A Party shall notify the other Party in writing of the initiation of an investigation described in paragraph 2 and consult with the other Party as far in advance of applying a bilateral safeguard measure as practicable, with a view to reviewing the information arising from the investigation and exchanging views on the measure.
      2.   A Party shall apply a bilateral safeguard measure only following an investigation by its competent authorities in accordance with Articles 3 and 4.2(c) of the Agreement on Safeguards contained in Annex 1A to the WTO Agreement (hereinafter referred to as the ‘Agreement on Safeguards’) and to this end, Articles 3 and 4.2(c) of the Agreement on Safeguards are incorporated into and made part of this Agreement, mutatis mutandis.
      3.   In the investigation described in paragraph 2, the Party shall comply with the requirements of Article 4.2(a) of the Agreement on Safeguards and to this end, Article 4.2(a) of the Agreement on Safeguards is incorporated into and made part of this Agreement, mutatis mutandis.
      4.   Each Party shall ensure that its competent authorities complete any such investigation within one year of its date of initiation.
      5.   Neither Party may apply a bilateral safeguard measure:

                  (a)

                  except to the extent, and for such time, as may be necessary to prevent or remedy serious injury and to facilitate adjustment;

                  (b)

                  for a period exceeding two years, except that the period may be extended by up to two years if the competent authorities of the importing Party determine, in conformity with the procedures specified in this Article, that the measure continues to be necessary to prevent or remedy serious injury and to facilitate adjustment and that there is evidence that the industry is adjusting, provided that the total period of application of a safeguard measure, including the period of initial application and any extension thereof, shall not exceed four years; or

                  (c)

                  beyond the expiration of the transition period, except with the consent of the other Party.

            6.   When a Party terminates a bilateral safeguard measure, the rate of customs duty shall be the rate that, according to its Schedule included in Annex 2-A (Elimination of Customs Duties), would have been in effect but for the measure.
      Article 3.3
      Provisional measures
      In critical circumstances where delay would cause damage that would be difficult to repair, a Party may apply a bilateral safeguard measure on a provisional basis pursuant to a preliminary determination that there is clear evidence that imports of an originating good from the other Party have increased as the result of the reduction or elimination of a customs duty under this Agreement, and such imports cause serious injury, or threat thereof, to the domestic industry. The duration of any provisional measure shall not exceed 200 days, during which time the Party shall comply with the requirements of Articles 3.2.2 and 3.2.3. The Party shall promptly refund any tariff increases if the investigation described in Article 3.2.2 does not result in a finding that the requirements of Article 3.1 are met. The duration of any provisional measure shall be counted as part of the period prescribed by Article 3.2.5(b).
      Article 3.4
      Compensation
      1.   A Party applying a bilateral safeguard measure shall consult with the other Party in order to mutually agree on appropriate trade liberalising compensation in the form of concessions having substantially equivalent trade effects or equivalent to the value of the additional duties expected to result from the safeguard measure. The Party shall provide an opportunity for such consultations no later than 30 days after the application of the bilateral safeguard measure.
      2.   If the consultations under paragraph 1 do not result in an agreement on trade liberalising compensation within 30 days after the consultations begin, the Party whose goods are subject to the safeguard measure may suspend the application of substantially equivalent concessions to the Party applying the safeguard measure.
      3.   The right of suspension referred to in paragraph 2 shall not be exercised for the first 24 months during which a bilateral safeguard measure is in effect, provided that the safeguard measure conforms to the provisions of this Agreement.
      Article 3.5
      Definitions
      For the purposes of this Section:

                  serious injury and threat of serious injury shall be understood in accordance with Article 4.1(a) and (b) of the Agreement on Safeguards. To this end, Article 4.1(a) and (b) is incorporated into and made part of this Agreement, mutatis mutandis; and

                  transition period means a period for a good from the date of entry into force of this Agreement until 10 years from the date of completion of tariff reduction or elimination, as the case may be for each good.

         SECTION B

            Agricultural safeguard measures

      Article 3.6
      Agricultural safeguard measures
      1.   A Party may apply a measure in the form of a higher import duty on an originating agricultural good listed in its Schedule included in Annex 3, consistent with paragraphs 2 through 8, if the aggregate volume of imports of that good in any year exceeds a trigger level as set out in its Schedule included in Annex 3.
      2.   The duty under paragraph 1 shall not exceed the lesser of the prevailing MFN applied rate, or the MFN applied rate of duty in effect on the day immediately preceding the date this Agreement enters into force, or the tariff rate set out in the Party’s Schedule included in Annex 3.
      3.   The duties each Party applies under paragraph 1 shall be set according to its Schedules included in Annex 3.
      4.   Neither Party may apply or maintain an agricultural safeguard measure under this Article and at the same time apply or maintain with respect to the same good:

                  (a)

                  a bilateral safeguard measure in accordance with Article 3.1;

                  (b)

                  a measure under Article XIX of GATT 1994 and the Agreement on Safeguards; or

                  (c)

                  a special safeguard measure under Article 5 of the Agreement on Agriculture.

            5.   A Party shall implement any agricultural safeguard measure in a transparent manner. Within 60 days after imposing an agricultural safeguard measure, the Party applying the measure shall notify the other Party in writing and provide the other Party with relevant data concerning the measure. On the written request of the exporting Party, the Parties shall consult regarding the application of the measure.
      6.   The implementation and operation of this Article may be the subject of discussion and review in the Committee on Trade in Goods referred to in Article 2.16 (Committee on Trade in Goods).
      7.   Neither Party may apply or maintain an agricultural safeguard measure on an originating agricultural good:

                  (a)

                  if the period specified in the agricultural safeguard provisions of its Schedule included in Annex 3 has expired; or

                  (b)

                  if the measure increases the in-quota duty on a good subject to a TRQ set out in Appendix 2-A-1 of its Schedule included in Annex 2-A (Elimination of Customs Duties).

            8.   Any supplies of the goods in question which were en route on the basis of a contract made before the additional duty is imposed under paragraphs 1 through 4 shall be exempted from any such additional duty, provided that they may be counted in the volume of imports of the goods in question during the following year for the purpose of triggering paragraph 1 in that year.

         SECTION C

            Global safeguard measures

      Article 3.7
      Global safeguard measures
      1.   Each Party retains its rights and obligations under Article XIX of GATT 1994 and the Agreement on Safeguards. Unless otherwise provided in this Article, this Agreement does not confer any additional rights or impose any additional obligations on the Parties with regard to measures taken under Article XIX of GATT 1994 and the Agreement on Safeguards.
      2.   At the request of the other Party, and provided it has a substantial interest, the Party intending to take safeguard measures shall provide immediately ad hoc written notification of all pertinent information on the initiation of a safeguard investigation, the provisional findings and the final findings of the investigation.
      3.   For the purposes of this Article, it is considered that a Party has a substantial interest when it is among the five largest suppliers of the imported goods during the most recent three-year period of time, measured in terms of either absolute volume or value.
      4.   Neither Party may apply, with respect to the same good, at the same time:

                  (a)

                  a bilateral safeguard measure in accordance with Article 3.1; and

                  (b)

                  a measure under Article XIX of GATT 1994 and the Agreement on Safeguards.

            5.   Neither Party may have recourse to Chapter Fourteen (Dispute Settlement) for any matter arising under this Section.

         SECTION D

            Anti-dumping and countervailing duties

      Article 3.8
      General provisions
      1.   Except as otherwise provided for in this Chapter, the Parties maintain their rights and obligations under Article VI of GATT 1994, the Agreement on Implementation of Article VI of GATT 1994, contained in Annex 1A to the WTO Agreement (hereinafter referred to as the ‘Anti-Dumping Agreement’) and the Agreement on Subsidies and Countervailing Measures, contained in Annex 1A to the WTO Agreement (hereinafter referred to as the ‘SCM Agreement’).
      2.   The Parties agree that anti-dumping and countervailing duties should be used in full compliance with the relevant WTO requirements and should be based on a fair and transparent system as regards proceedings affecting goods originating in the other Party. For this purpose the Parties shall ensure, immediately after any imposition of provisional measures and in any case before the final determination, full and meaningful disclosure of all essential facts and considerations which form the basis for the decision to apply measures, without prejudice to Article 6.5 of the Anti-Dumping Agreement and Article 12.4 of the SCM Agreement. Disclosures shall be made in writing, and allow interested parties sufficient time to make their comments.
      3.   In order to ensure the maximum efficiency in handling anti-dumping or countervailing duty investigations, and in particular considering the adequate right of defence, the use of English shall be accepted by the Parties for documents filed in anti-dumping or countervailing duty investigations. Nothing in this paragraph shall prevent Korea from requesting a clarification written in Korean if:

                  (a)

                  the meaning of the documents filed is not deemed reasonably clear by Korea’s investigating authorities for the purposes of the anti-dumping or countervailing duty investigation; and

                  (b)

                  the request is strictly limited to the part which is not reasonably clear for the purposes of the anti-dumping or countervailing duty investigation.

            4.   Provided that it does not unnecessarily delay the conduct of the investigation, interested parties shall be granted the opportunity to be heard in order to express their views during the anti-dumping or countervailing duty investigations.
      Article 3.9
      Notification
      1.   After receipt by a Party’s competent authorities of a properly documented anti-dumping application with respect to imports from the other Party, and no later than 15 days before initiating an investigation, the Party shall provide written notification to the other Party of its receipt of the application.
      2.   After receipt by a Party’s competent authorities of a properly documented countervailing duty application with respect to imports from the other Party, and before initiating an investigation, the Party shall provide written notification to the other Party of its receipt of the application and afford the other Party a meeting to consult with its competent authorities regarding the application.
      Article 3.10
      Consideration of public interests
      The Parties shall endeavour to consider the public interests before imposing an anti-dumping or countervailing duty.
      Article 3.11
      Investigation after termination resulting from a review
      The Parties agree to examine, with special care, any application for initiation of an anti-dumping investigation on a good originating in the other Party and on which anti-dumping measures have been terminated in the previous 12 months as a result of a review. Unless this pre-initiation examination indicates that the circumstances have changed, the investigation shall not proceed.
      Article 3.12
      Cumulative assessment
      When imports from more than one country are simultaneously subject to anti-dumping or countervailing duty investigation, a Party shall examine, with special care, whether the cumulative assessment of the effect of the imports of the other Party is appropriate in light of the conditions of competition between the imported goods and the conditions of competition between the imported goods and the like domestic goods.
      Article 3.13

         De-minimis standard applicable to review
      1.   Any measure subject to a review pursuant to Article 11 of the Anti-Dumping Agreement shall be terminated where it is determined that the likely recurring dumping margin is less than the de-minimis threshold set out in Article 5.8 of the Anti-Dumping Agreement.
      2.   When determining individual margins pursuant to Article 9.5 of the Anti-Dumping Agreement, no duty shall be imposed on exporters or producers in the exporting Party for which it is determined, on the basis of representative export sales, that the dumping margin is less than the de-minimis threshold set out in Article 5.8 of the Anti-Dumping Agreement.
      Article 3.14
      Lesser duty rule
      Should a Party decide to impose an anti-dumping or countervailing duty, the amount of such duty shall not exceed the margin of dumping or countervailable subsidies, and it should be less than the margin if such lesser duty would be adequate to remove the injury to the domestic industry.
      Article 3.15
      Dispute settlement
      Neither Party may have recourse to Chapter Fourteen (Dispute Settlement) for any matter arising under this Section.

         SECTION E

            Institutional provisions

      Article 3.16
      Working Group on Trade Remedy Cooperation
      1.   The Working Group on Trade Remedy Cooperation established pursuant to Article 15.3.1 (Working Groups) is a forum for dialogue for trade remedy cooperation.
      2.   The functions of the Working Group shall be to:

                  (a)

                  enhance a Party’s knowledge and understanding of the other Party’s trade remedy laws, policies and practices;

                  (b)

                  oversee the implementation of this Chapter;

                  (c)

                  improve cooperation between the Parties’ authorities having responsibility for matters on trade remedies;

                  (d)

                  provide a forum for the Parties to exchange information on issues relating to anti-dumping, subsidies and countervailing measures and safeguards;

                  (e)

                  provide a forum for the Parties to discuss other relevant topics of mutual interest including;

                              (i)

                              international issues relating to trade remedies, including issues relating to the WTO Doha Round Rules negotiations; and

                              (ii)

                              practices by the Parties’ competent authorities in anti-dumping, and countervailing duty investigations such as the application of ‘facts available’ and verification procedures; and

                  (f)

                  cooperate on any other matters that the Parties agree as necessary.

            3.   The Working Group shall normally meet annually and, if necessary, additional meetings could be organised at the request of either Party.
      CHAPTER FOUR

         TECHNICAL BARRIERS TO TRADE

      Article 4.1
      Affirmation of the TBT Agreement
      The Parties affirm their existing rights and obligations with respect to each other under the Agreement on Technical Barriers to Trade, contained in Annex 1A to the WTO Agreement (hereinafter referred to as the ‘TBT Agreement’) which is incorporated into and made part of this Agreement, mutatis mutandis.
      Article 4.2
      Scope and definitions
      1.   This Chapter applies to the preparation, adoption and application of standards, technical regulations and conformity assessment procedures as defined in the TBT Agreement that may affect trade in goods between the Parties.
      2.   Notwithstanding paragraph 1, this Chapter does not apply to:

                  (a)

                  technical specifications prepared by governmental bodies for production or consumption requirements of such bodies; or

                  (b)

                  sanitary and phytosanitary measures as defined in Annex A of the Agreement on the Application of Sanitary and Phytosanitary Measures, contained in Annex 1A to the WTO Agreement (hereinafter referred to as the ‘SPS Agreement’).

            3.   For the purposes of this Chapter, the definitions of Annex 1 to the TBT Agreement shall apply.
      Article 4.3
      Joint cooperation
      1.   The Parties shall strengthen their cooperation in the field of standards, technical regulations and conformity assessment procedures with a view to increasing the mutual understanding of their respective systems and facilitating access to their respective markets. To this end, they may establish regulatory dialogues at both the horizontal and sectoral levels.
      2.   In their bilateral cooperation, the Parties shall seek to identify, develop and promote trade facilitating initiatives which may include, but are not limited to:

                  (a)

                  reinforcing regulatory cooperation through, for example, the exchange of information, experiences and data and scientific and technical cooperation with a view to improving the quality and level of their technical regulations and making efficient use of regulatory resources;

                  (b)

                  where appropriate, simplifying technical regulations, standards and conformity assessment procedures;

                  (c)

                  where the Parties agree, and where appropriate, for example where no international standard exists, avoiding unnecessary divergence in approach to regulations and conformity assessment procedures, and working towards the possibility of converging or aligning technical requirements; and

                  (d)

                  promoting and encouraging bilateral cooperation between their respective organisations, public or private, responsible for metrology, standardisation, testing, certification and accreditation.

            3.   On request, a Party shall give due consideration to proposals that the other Party makes for cooperation under the terms of this Chapter.
      Article 4.4
      Technical regulations
      1.   The Parties agree to make best use of good regulatory practice, as provided for in the TBT Agreement. In particular, the Parties agree

                  (a)

                  to fulfil the transparency obligations of the Parties as indicated in the TBT Agreement;

                  (b)

                  to use relevant international standards as a basis for technical regulations including conformity assessment procedures, except when such international standards would be an ineffective or inappropriate means for the fulfilment of the legitimate objectives pursued, and where international standards have not been used as a basis, to explain on request to the other Party the reasons why such standards have been judged inappropriate or ineffective for the aim pursued;

                  (c)

                  when a Party has adopted or is proposing to adopt a technical regulation, to provide the other Party on request with available information regarding the objective, legal basis and rationale for the technical regulation;

                  (d)

                  to establish mechanisms for providing improved information on technical regulations (including through a public website) to the other Party’s economic operators, and in particular to provide written information, and as appropriate and available, written guidance on compliance with their technical regulations to the other Party or its economic operators upon request without undue delay;

                  (e)

                  to take appropriate consideration of the other Party’s views where a part of the process of developing a technical regulation is open to public consultation, and on request to provide written responses to the comments made by the other Party;

                  (f)

                  when making notifications in accordance with the TBT Agreement, to allow at least 60 days following the notification for the other Party to provide comments in writing on the proposal; and

                  (g)

                  to leave sufficient time between the publication of technical regulations and their entry into force for economic operators of the other Party to adapt, except where urgent problems of safety, health, environmental protection or national security arise or threaten to arise, and where practicable to give appropriate consideration to reasonable requests for extending the comment period.

            2.   Each Party shall ensure that economic operators and other interested persons of the other Party are allowed to participate in any formal public consultative process concerning development of technical regulations, on terms no less favourable than those accorded to its own legal or natural persons.
      3.   Each Party shall endeavour to apply technical regulations uniformly and consistently throughout its territory. If Korea notifies the EU Party of an issue of trade that appears to arise from variations in the legislation of the Member States of the European Union that Korea considers not to be compatible with the Treaty on the Functioning of the European Union, the EU Party will make its best endeavours to address the issue in a timely manner.
      Article 4.5
      Standards
      1.   The Parties reconfirm their obligations under Article 4.1 of the TBT Agreement to ensure that their standardising bodies accept and comply with the Code of Good Practice for the Preparation and Adoption of Standards in Annex 3 to the TBT Agreement, and also have regard to the principles set out in Decisions and Recommendations adopted by the Committee since 1 January 1995, G/TBT/1/rev.8, 23 May 2002, Section IX (Decision of the Committee on Principles for the Development of International Standards, Guides and Recommendations with relation to Articles 2, 5 and Annex 3 of the Agreement), issued by the WTO Committee on Technical Barriers to Trade.
      2.   The Parties undertake to exchange information on:

                  (a)

                  their use of standards in connection with technical regulations;

                  (b)

                  each other’s standardisation processes, and the extent of use of international standards as a base for their national and regional standards; and

                  (c)

                  cooperation agreements implemented by either Party on standardisation, for example information on standardisation issues in free trade agreements with third parties.

            Article 4.6
      Conformity assessment and accreditation
      1.   The Parties recognise that a broad range of mechanisms exist to facilitate the acceptance of the results of conformity assessment procedures conducted in the territory of the other Party, including:

                  (a)

                  agreements on mutual acceptance of the results of conformity assessment procedures with respect to specific technical regulations conducted by bodies located in the territory of the other Party;

                  (b)

                  accreditation procedures for qualifying conformity assessment bodies located in the territory of the other Party;

                  (c)

                  governmental designation of conformity assessment bodies located in the territory of the other Party;

                  (d)

                  recognition by a Party of the results of conformity assessment procedures conducted in the territory of the other Party;

                  (e)

                  voluntary arrangements between conformity assessment bodies in the territory of each Party; and

                  (f)

                  the importing Party’s acceptance of a supplier’s declaration of conformity.

            2.   Having regard in particular to those considerations, the Parties undertake:

                  (a)

                  to intensify their exchange of information on these and similar mechanisms with a view to facilitating the acceptance of conformity assessment results;

                  (b)

                  to exchange information on conformity assessment procedures, and in particular on the criteria used to select appropriate conformity assessment procedures for specific products;

                  (c)

                  to exchange information on accreditation policy, and to consider how to make best use of international standards for accreditation, and international agreements involving the Parties’ accreditation bodies, for example, through the mechanisms of the International Laboratory Accreditation Cooperation and the International Accreditation Forum; and

                  (d)

                  in line with Article 5.1.2 of the TBT Agreement, to require conformity assessment procedures that are not more strict than necessary.

            3.   Principles and procedures established in respect of development and adoption of technical regulations under Article 4.4 with a view to avoiding unnecessary obstacles to trade and ensuring transparency and non-discrimination shall also apply in respect of mandatory conformity assessment procedures.
      Article 4.7
      Market surveillance
      The Parties undertake to exchange views on market surveillance and enforcement activities.
      Article 4.8
      Conformity assessment fees
      The Parties reaffirm their obligation under Article 5.2.5 of the TBT Agreement, that fees for mandatory conformity assessment of imported products shall be equitable in relation to the fees charged for conformity assessment of like products of national origin or originating in other countries, taking into account communication, transportation and other costs arising from differences between location of facilities of the applicant and the conformity assessment body, and undertake to apply this principle in the areas covered by this Chapter.
      Article 4.9
      Marking and labelling
      1.   The Parties note the provision of paragraph 1 of Annex 1 of the TBT Agreement, that a technical regulation may include or deal exclusively with marking or labelling requirements, and agree that where their technical regulations contain mandatory marking or labelling, they will observe the principles of Article 2.2 of the TBT Agreement, that technical regulations should not be prepared with a view to, or with the effect of, creating unnecessary obstacles to international trade, and should not be more trade restrictive than necessary to fulfil a legitimate objective.
      2.   In particular, the Parties agree that where a Party requires mandatory marking or labelling of products:

                  (a)

                  the Party shall endeavour to minimise its requirements for marking or labelling other than marking or labelling relevant to consumers or users of the product. Where labelling for other purposes, for example, for fiscal purposes is required, such a requirement shall be formulated in a manner that is not more trade restrictive than necessary to fulfil a legitimate objective;

                  (b)

                  the Party may specify the form of labels or markings, but shall not require any prior approval, registration or certification in this regard. This provision is without prejudice to the right of the Party to require prior approval of the specific information to be provided on the label or marking in the light of the relevant domestic regulation;

                  (c)

                  where the Party requires the use of a unique identification number by economic operators, the Party shall issue such number to the economic operators of the other Party without undue delay and on a non-discriminatory basis;

                  (d)

                  the Party shall remain free to require that the information on the marks or labels be in a specified language. Where there is an international system of nomenclature accepted by the Parties, this may also be used. The simultaneous use of other languages shall not be prohibited, provided that, either the information provided in the other languages shall be identical to that provided in the specified language, or that the information provided in the additional language shall not constitute a deceptive statement regarding the product; and

                  (e)

                  the Party shall, in cases where it considers that legitimate objectives under the TBT Agreement are not compromised thereby, endeavour to accept non-permanent or detachable labels, or marking or labelling in the accompanying documentation rather than physically attached to the product.

            Article 4.10
      Coordination mechanism
      1.   The Parties agree to nominate TBT Coordinators and to give appropriate information to the other Party when their TBT Coordinator changes. The TBT Coordinators shall work jointly in order to facilitate the implementation of this Chapter and cooperation between the Parties in all matters pertaining to this Chapter.
      2.   The Coordinator’s functions shall include:

                  (a)

                  monitoring the implementation and administration of this Chapter, promptly addressing any issue that either Party raises related to the development, adoption, application or enforcement of standards, technical regulations and conformity assessment procedures, and upon either Party’s request, consulting on any matter arising under this Chapter;

                  (b)

                  enhancing cooperation in the development and improvement of standards, technical regulations and conformity assessment procedures;

                  (c)

                  arranging the establishment of regulatory dialogues as appropriate in accordance with Article 4.3;

                  (d)

                  arranging the establishment of working groups, which may include or consult with non-governmental experts and stakeholders as mutually agreed by the Parties;

                  (e)

                  exchanging information on developments in non-governmental, regional and multilateral fora related to standards, technical regulations and conformity assessment procedures; and

                  (f)

                  reviewing this Chapter in light of any developments under the TBT Agreement.

            3.   The Coordinators shall communicate with one another by any agreed method that is appropriate for the efficient and effective discharge of their functions.
      CHAPTER FIVE

         SANITARY AND PHYTOSANITARY MEASURES

      Article 5.1
      Objective
      1.   The objective of this Chapter is to minimise the negative effects of sanitary and phytosanitary measures on trade while protecting human, animal or plant life or health in the Parties’ territories.
      2.   Furthermore, this Chapter aims to enhance cooperation between the Parties on animal welfare issues, taking into consideration various factors such as livestock industry conditions of the Parties.
      Article 5.2
      Scope
      This Chapter applies to all sanitary and phytosanitary measures of a Party that may, directly or indirectly, affect trade between the Parties.
      Article 5.3
      Definition
      For the purposes of this Chapter, sanitary or phytosanitary measure means any measure defined in paragraph 1 of Annex A of the SPS Agreement.
      Article 5.4
      Rights and obligations
      The Parties affirm their existing rights and obligations under the SPS Agreement.
      Article 5.5
      Transparency and exchange of information
      The Parties shall:

                  (a)

                  pursue transparency as regards sanitary and phytosanitary measures applicable to trade;

                  (b)

                  enhance mutual understanding of each Party’s sanitary and phytosanitary measures and their application;

                  (c)

                  exchange information on matters related to the development and application of sanitary and phytosanitary measures that affect, or may affect, trade between the Parties with a view to minimising their negative trade effects; and

                  (d)

                  communicate, upon request of a Party, the requirements that apply to the import of specific products.

            Article 5.6
      International standards
      The Parties shall:

                  (a)

                  cooperate, at the request of a Party, to develop a common understanding on the application of international standards in areas which affect, or may affect trade between them with a view to minimising negative effects on trade between them; and

                  (b)

                  cooperate in the development of international standards, guidelines and recommendations.

            Article 5.7
      Import requirements
      1.   The general import requirements of a Party shall apply to the entire territory of the other Party.
      2.   Additional specific import requirements may be imposed on the exporting Party or parts thereof based on the determination of the animal or plant health status of the exporting Party or parts thereof made by the importing Party in accordance with the SPS Agreement, the Codex Alimentarius Commission, the World Organisation for Animal Health (hereinafter referred to as the ‘OIE’) and the International Plant Protection Convention (hereinafter referred to as the ‘IPPC’) guidelines and standards.
      Article 5.8
      Measures linked to animal and plant health
      1.   The Parties shall recognise the concept of pest- or disease-free areas and areas of low pest or disease prevalence, in accordance with the SPS Agreement, OIE and IPPC standards, and shall establish an appropriate procedure for the recognition of such areas, taking into account any relevant international standard, guideline or recommendation.
      2.   When determining such areas, the Parties shall consider factors such as geographical location, ecosystems, epidemiological surveillance and the effectiveness of sanitary or phytosanitary controls in such areas.
      3.   The Parties shall establish close cooperation on the determination of pest- or disease-free areas and areas of low pest or disease prevalence with the objective of acquiring confidence in the procedures followed by each Party for the determination of such areas. The Parties shall endeavour to complete this confidence-building activity within about two years from the entry into force of this Agreement. The successful completion of the confidence-building cooperation shall be confirmed by the Committee on Sanitary and Phytosanitary Measures referred to in Article 5.10.
      4.   When determining such areas, the importing Party shall in principle base its own determination of the animal or plant health status of the exporting Party or parts thereof on the information provided by the exporting Party in accordance with the SPS Agreement, OIE and IPPC standards, and take into consideration the determination made by the exporting Party. In this connection, if a Party does not accept the determination made by the other Party, the Party not accepting the determination shall explain the reasons and shall be ready to enter into consultations.
      5.   The exporting Party shall provide necessary evidence in order to objectively demonstrate to the importing Party that such areas are, and are likely to remain, pest- or disease-free areas and areas of low pest or disease prevalence, respectively. For this purpose, reasonable access shall be given, upon request, to the importing Party for inspection, testing and other relevant procedures.
      Article 5.9
      Cooperation on animal welfare
      The Parties shall:

                  (a)

                  exchange information, expertise and experiences in the field of animal welfare and adopt a working plan for such activities; and

                  (b)

                  cooperate in the development of animal welfare standards in international fora, in particular with respect to the stunning and slaughter of animals.

            Article 5.10
      Committee on sanitary and phytosanitary measures
      1.   The Committee on Sanitary and Phytosanitary Measures established pursuant to Article 15.2.1 (Specialised Committees) may:

                  (a)

                  develop the necessary procedures or arrangements for the implementation of this Chapter;

                  (b)

                  monitor the progress of the implementation of this Chapter;

                  (c)

                  confirm the successful completion of the confidence-building activity referred to in Article 5.8.3;

                  (d)

                  develop procedures for the approval of establishments for products of animal origin and, where appropriate, of production sites for products of plant origin; and

                  (e)

                  provide a forum for discussion of problems arising from the application of certain sanitary or phytosanitary measures with a view to reaching mutually acceptable alternatives. In this connection, the Committee shall be convened as a matter of urgency, at the request of a Party, so as to carry out consultations.

            2.   The Committee shall be comprised of representatives of the Parties and shall meet once a year on a mutually agreed date. The venue of meetings shall also be mutually agreed. The agenda shall be agreed before the meetings. The chairmanship shall alternate between the Parties.
      Article 5.11
      Dispute settlement
      Neither Party may have recourse to Chapter Fourteen (Dispute Settlement) for any matter arising under this Chapter.
      CHAPTER SIX

         CUSTOMS AND TRADE FACILITATION

      Article 6.1
      Objectives and principles
      With the objectives of facilitating trade and promoting customs cooperation on a bilateral and multilateral basis, the Parties agree to cooperate and to adopt and apply their import, export and transit requirements and procedures for goods on the basis of the following objectives and principles:

                  (a)

                  in order to ensure that import, export and transit requirements and procedures for goods are efficient and proportionate;

                              (i)

                              each Party shall adopt or maintain expedited customs procedures while maintaining appropriate customs control and selection procedures;

                              (ii)

                              import, export and transit requirements and procedures shall be no more administratively burdensome or trade restrictive than necessary to achieve legitimate objectives;

                              (iii)

                              each Party shall provide for clearance of goods with a minimum of documentation and make electronic systems accessible to customs users;

                              (iv)

                              each Party shall use information technology that expedites procedures for the release of goods;

                              (v)

                              each Party shall ensure that its customs authorities and agencies involved in border controls including import, export and transit matters, cooperate and coordinate their activities; and

                              (vi)

                              each Party shall provide that the use of customs brokers is optional.

                  (b)

                  import, export and transit requirements and procedures shall be based on international trade and customs instruments and standards which the Parties have accepted;

                              (i)

                              international trade and customs instruments and standards shall be the basis for import, export and transit requirements and procedures, where such instruments and standards exist, except when they would be an inappropriate or ineffective means for the fulfilment of the legitimate objectives pursued; and

                              (ii)

                              data requirements and processes shall be progressively used and applied in accordance with World Customs Organisation (hereinafter referred to as the ‘WCO’) Customs Data Model and related WCO recommendations and guidelines;

                  (c)

                  requirements and procedures shall be transparent and predictable for importers, exporters and other interested parties;

                  (d)

                  each Party shall consult in a timely manner with representatives of the trading community and other interested parties, including on significant new or amended requirements and procedures prior to their adoption;

                  (e)

                  risk management principles or procedures shall be applied to focus compliance efforts on transactions that merit attention;

                  (f)

                  each Party shall cooperate and exchange information for the purpose of promoting the application of, and compliance with, the trade facilitation measures agreed upon under this Agreement; and

                  (g)

                  measures to facilitate trade shall not prejudice the fulfilment of legitimate policy objectives, such as the protection of national security, health and the environment.

            Article 6.2
      Release of goods
      1.   Each Party shall adopt and apply simplified and efficient customs and other trade-related requirements and procedures in order to facilitate trade between the Parties.
      2.   Pursuant to paragraph 1, each Party shall ensure that its customs authorities, border agencies or other competent authorities apply requirements and procedures that:

                  (a)

                  provide for the release of goods within a period no longer than that required to ensure compliance with its customs and other trade-related laws and formalities. Each Party shall work to further reduce release time;

                  (b)

                  provide for advance electronic submission and eventual processing of information before physical arrival of goods, ‘pre-arrival processing’, to enable the release of goods on arrival;

                  (c)

                  allow importers to obtain the release of goods from customs before, and without prejudice to, the final determination by its customs authority of the applicable customs duties, taxes and fees (3); and

                  (d)

                  allow goods to be released for free circulation at the point of arrival, without temporary transfer to warehouses or other facilities.

            Article 6.3
      Simplified customs procedure
      The Parties shall endeavour to apply simplified import and export procedures for traders or economic operators which meet specific criteria decided by a Party, providing in particular more rapid release and clearance of goods, including advance electronic submission and processing of information before physical arrival of consignments, a lower incidence of physical inspections, and facilitation of trade with regard to, for example, simplified declarations with a minimum of documentation.
      Article 6.4
      Risk management
      Each Party shall apply risk management systems, to the extent possible in an electronic manner, for risk analysis and targeting that enable its customs authorities to focus inspection activities on high-risk goods and that simplify the clearance and movement of low-risk goods. Each Party shall draw upon the revised International Convention on the Simplification and Harmonisation of Customs Procedures of 1999 (hereinafter referred to as the ‘Kyoto Convention’) and WCO Risk Management Guidelines for its risk management procedures.
      Article 6.5
      Transparency
      1.   Each Party shall ensure that its customs and other trade-related laws, regulations and general administrative procedures and other requirements, including fees and charges, are readily available to all interested parties, via an officially designated medium, and where feasible and possible, official website.
      2.   Each Party shall designate or maintain one or more inquiry or information points to address inquiries by interested persons concerning customs and other trade-related matters.
      3.   Each Party shall consult with, and provide information to, representatives of the trading community and other interested parties. Such consultations and information shall cover significant new or amended requirements and procedures and the opportunity to comment shall be provided prior to their adoption.
      Article 6.6
      Advance rulings
      1.   Upon written request from traders, each Party shall issue written advance rulings, through its customs authorities, prior to the importation of a good into its territory in accordance with its laws and regulations, on tariff classification, origin or any other such matters as the Party may decide.
      2.   Subject to any confidentiality requirements in its laws and regulations, each Party shall publish, e.g. on the Internet, its advance rulings on tariff classification and any other such matters as the Party may decide.
      3.   To facilitate trade, the Parties shall include in their bilateral dialogue regular updates on changes in their respective legislation on the matters referred to in paragraphs 1 and 2.
      Article 6.7
      Appeal procedures
      1.   Each Party shall ensure that with respect to its determinations on customs matters and other import, export and transit requirements and procedures, persons concerned who are the subject of such determinations shall have access to review or appeal of such determinations. A Party may require that an appeal be initially heard by the same agency, its supervisory authority or a judicial authority prior to a review by a higher independent body, which may be a judicial authority or administrative tribunal.
      2.   The producer or exporter may provide, upon request of the reviewing authority to the producer or exporter, information directly to the Party conducting the administrative review. The exporter or producer providing the information may ask the Party conducting the administrative review to treat that information as confidential in accordance with its laws and regulations.
      Article 6.8
      Confidentiality
      1.   Any information provided by persons or authorities of a Party to the authorities of the other Party pursuant to the provisions of this Chapter shall, including where requested pursuant to Article 6.7, be treated as being of confidential or restricted nature, depending on the laws and regulations applicable in each Party. It shall be covered by the obligation of official secrecy and shall enjoy the protection extended to similar information under the relevant laws and regulations of the Party that received it.
      2.   Personal data may be exchanged only where the Party receiving the data undertakes to protect such data in a manner at least equivalent to that applicable to that particular case in the Party that may supply them. The person providing information shall not stipulate any requirements which are more onerous than those applicable to it in its own jurisdiction.
      3.   Information referred to in paragraph 1 shall not be used by the authorities of the Party which has received it for purposes other than those for which it was provided without the express permission of the person or authority providing it.
      4.   Other than with the express permission of the person or authority that provided it, the information referred to in paragraph 1 shall not be published or otherwise disclosed to any persons, except where obliged or authorised to do so under the laws and regulations of the Party that received it in connection with legal proceedings. The person or authority that provided the information shall be notified of such disclosure, wherever possible, in advance.
      5.   Where an authority of a Party requests information pursuant to the provisions of this Chapter, it shall notify the requested persons of any possibility of disclosure in connection with legal proceedings.
      6.   The requesting Party shall, unless otherwise agreed by the person who provided the information, wherever appropriate, use all available measures under the applicable laws and regulations of that Party to maintain the confidentiality of information and to protect personal data in case of applications by a third party or other authorities for the disclosure of the information concerned.
      Article 6.9
      Fees and charges
      With regard to all fees and charges of whatever character other than customs duties and the items that are excluded from the definition of a customs duty under Article 2.3 (Customs duty) imposed in connection with importation or exportation:

                  (a)

                  fees and charges shall only be imposed for services provided in connection with the importation or exportation in question or for any formality required for undertaking such importation or exportation;

                  (b)

                  fees and charges shall not exceed the approximate cost of the service provided;

                  (c)

                  fees and charges shall not be calculated on an ad valorem basis;

                  (d)

                  fees and charges shall not be imposed with respect to consular services;

                  (e)

                  the information on fees and charges shall be published via an officially designated medium, and where feasible and possible, official website. This information shall include the reason for the fee or charge for the service provided, the responsible authority, the fees and charges that will be applied, and when and how payment is to be made; and

                  (f)

                  new or amended fees and charges shall not be imposed until information in accordance with subparagraph (e) is published and made readily available.

            Article 6.10
      Pre-shipment inspections
      Neither Party shall require the use of pre-shipment inspections or their equivalent.
      Article 6.11
      Post-clearance audit
      Each Party shall provide traders with the opportunity to benefit from the application of efficient post clearance audits. The application of post clearance audits shall not impose unwarranted or unjustified requirements or burdens on traders.
      Article 6.12
      Customs valuation
      The Customs Valuation Agreement without the reservations and options provided for in Article 20 and paragraphs 2 through 4 of Annex III of the Customs Valuation Agreement shall be incorporated into and made part of this Agreement, mutatis mutandis.
      Article 6.13
      Customs cooperation
      1.   The Parties shall enhance their cooperation in customs and customs-related matters.
      2.   The Parties undertake to develop trade facilitation actions in customs matters taking account of the work done in this connection by international organisations. This may include testing of new customs procedures.
      3.   The Parties affirm their commitment to the facilitation of the legitimate movement of goods and shall exchange expertise on measures to improve customs techniques and procedures and on computerised systems in accordance with the provisions of this Agreement.
      4.   The Parties shall commit to:

                  (a)

                  pursuing the harmonisation of documentation and data elements used in trade according to international standards for the purpose of facilitating the flow of trade between them in customs-related matters regarding the importation, exportation and transit of goods;

                  (b)

                  intensifying cooperation between their customs laboratories and scientific departments and to working towards the harmonisation of customs laboratories methods;

                  (c)

                  exchanging customs personnel;

                  (d)

                  jointly organising training programmes on customs-related issues, for the officials who participate directly in customs procedures;

                  (e)

                  developing effective mechanisms for communicating with the trade and business communities;

                  (f)

                  assisting to the extent practicable each other in the tariff classification, valuation and determination of origin for preferential tariff treatment of imported goods;

                  (g)

                  promoting strong and efficient intellectual property rights enforcement by customs authorities, regarding imports, exports, re-exports, transit, transhipments and other customs procedures, and in particular as regards counterfeit goods; and

                  (h)

                  improving the security, while facilitating trade, of sea-container and other shipments from all locations that are imported into, transhipped through, or transiting the Parties. The Parties agree that the objectives of the intensified and broadened cooperation include, but are not limited to:

                              (i)

                              working together to reinforce the customs related aspects for securing the logistics chain of international trade; and

                              (ii)

                              coordinating positions, to the greatest extent practicable, in any multilateral fora where issues related to container security may be appropriately raised and discussed.

            5.   The Parties recognise that technical cooperation between them is fundamental to facilitating compliance with the obligations set forth in this Agreement and to achieving high levels of trade facilitation. The Parties, through their customs administrations, agree to develop a technical cooperation programme under mutually agreed terms as to the scope, timing and cost of cooperative measures in customs and customs-related areas.
      6.   Through the Parties’ respective customs administrations and other border-related authorities, the Parties shall review relevant international initiatives on trade facilitation, including, inter alia, relevant work in the WTO and WCO, to identify areas where further joint action would facilitate trade between the Parties and promote shared multilateral objectives. The Parties shall work together to establish, wherever possible, common positions in international organisations in the field of customs and trade facilitation, notably in the WTO and WCO.
      7.   The Parties shall assist each other in implementation and enforcement of this Chapter, the Protocol concerning the Definition of ‘Originating Products’ and Methods of Administrative Cooperation, and their respective customs laws or regulations.
      Article 6.14
      Mutual administrative assistance in customs matters
      1.   The Parties shall provide mutual administrative assistance in customs matters in accordance with the provisions laid down in the Protocol on Mutual Administrative Assistance in Customs Matters.
      2.   Neither Party may have recourse to Chapter Fourteen (Dispute Settlement) under this Agreement for matters covered by Article 9.1 of the Protocol on Mutual Administrative Assistance in Customs Matters.
      Article 6.15
      Customs contact points
      1.   The Parties shall exchange lists of designated contact points for matters arising under this Chapter and the Protocol concerning the Definition of ‘Originating Products’ and Methods of Administrative Cooperation.
      2.   The contact points shall endeavour to resolve operational matters covered by this Chapter through consultations. If a matter cannot be resolved through the contact points, the matter shall be referred to the Customs Committee referred to in this Chapter.
      Article 6.16
      Customs Committee
      1.   The Customs Committee established pursuant to Article 15.2.1 (Specialised Committees) shall ensure the proper functioning of this Chapter and the Protocol concerning the Definition of ‘Originating Products’ and Methods of Administrative Cooperation and the Protocol on Mutual Administrative Assistance in Customs Matters and examine all issues arising from their application. For matters covered by this Agreement, it shall report to the Trade Committee set up under Article 15.1.1 (Trade Committee).
      2.   The Customs Committee shall consist of representatives of the customs and other competent authorities of the Parties responsible for customs and trade facilitation matters, for the management of the Protocol concerning the Definition of ‘Originating Products’ and Methods of Administrative Cooperation and the Protocol on Mutual Administrative Assistance in Customs Matters.
      3.   The Customs Committee shall adopt its rules of procedure and meet annually, the location of the meeting alternating between the Parties.
      4.   On the request of a Party, the Customs Committee shall meet to discuss and endeavour to resolve any difference that may arise between the Parties on matters as included in this Chapter and the Protocol concerning the Definition of ‘Originating Products’ and Methods of Administrative Cooperation and the Protocol on Mutual Administrative Assistance in Customs Matters, including trade facilitation, tariff classification, origin of goods and mutual administrative assistance in customs matters, in particular relating to Articles 7 and 8 of the Protocol on Mutual Administrative Assistance in Customs Matters.
      5.   The Customs Committee may formulate resolutions, recommendations or opinions which it considers necessary for the attainment of the common objectives and sound functioning of the mechanisms established in this Chapter and the Protocol concerning the Definition of ‘Originating Products’ and Methods of Administrative Cooperation and the Protocol on Mutual Administrative Assistance in Customs Matters.
      CHAPTER SEVEN

         TRADE IN SERVICES, ESTABLISHMENT AND ELECTRONIC COMMERCE

         SECTION A

            General provisions

      Article 7.1
      Objective, scope and coverage
      1.   The Parties, reaffirming their respective rights and obligations under the WTO Agreement, hereby lay down the necessary arrangements for progressive reciprocal liberalisation of trade in services and establishment and for cooperation on electronic commerce.
      2.   Nothing in this Chapter shall be construed to impose any obligation with respect to government procurement.
      3.   This Chapter shall not apply to subsidies or grants provided by a Party, including government-supported loans, guarantees and insurance.
      4.   Consistent with this Chapter, each Party retains the right to regulate and to introduce new regulations to meet legitimate policy objectives.
      5.   This Chapter shall not apply to measures affecting natural persons seeking access to the employment market of a Party, nor shall it apply to measures regarding citizenship, residence or employment on a permanent basis.
      6   Nothing in this Chapter shall prevent a Party from applying measures to regulate the entry of natural persons into, or their temporary stay in, its territory, including those measures necessary to protect the integrity of, and to ensure the orderly movement of natural persons across, its borders, provided that such measures are not applied in such a manner as to nullify or impair the benefits accruing to the other Party under the terms of a specific commitment in this Chapter and its Annexes (4).
      Article 7.2
      Definitions
      For the purposes of this Chapter:

                  (a)

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

                  (b)

                  measures adopted or maintained by a Party means measures taken by:

                              (i)

                              central, regional or local governments and authorities; and

                              (ii)

                              non-governmental bodies in the exercise of powers delegated by central, regional or local governments or authorities;

                  (c)

                  person means either a natural person or a juridical person;

                  (d)

                  natural person means a national of Korea or one of the Member States of the European Union according to its respective legislation;

                  (e)

                  juridical person means any legal entity duly constituted or otherwise organised under applicable law, whether for profit or otherwise, and whether privately-owned or governmentally-owned, including any corporation, trust, partnership, joint venture, sole proprietorship or association;

                  (f)

                  juridical person of a Party means:

                              (i)

                              a juridical person set up in accordance with the laws of one of the Member States of the European Union or of Korea respectively, and having its registered office, central administration (5) or principal place of business in the territory to which the Treaty on European Union and the Treaty on the Functioning of the European Union apply, or of Korea respectively. Should the juridical person have only its registered office or central administration in the territory to which the Treaty on European Union and the Treaty on the Functioning of the European Union apply or of Korea, it shall not be considered as a juridical person of the European Union or of Korea respectively, unless it engages in substantive business operations (6) in the territory to which the Treaty on European Union and the Treaty on the Functioning of the European Union apply or of Korea respectively; or

                              (ii)

                              in the case of establishment in accordance with Article 7.9(a), a juridical person owned or controlled by natural persons of the EU Party or of Korea respectively, or by a juridical person of the European Union or of Korea identified under subparagraph (i) respectively.

                        A juridical person is:

                              (i)

                              owned by persons of the EU Party or of Korea if more than 50 percent of the equity interest in it is beneficially owned by persons of the EU Party or of Korea respectively;

                              (ii)

                              controlled by persons of the EU Party or of Korea if such persons have the power to name a majority of its directors or otherwise to legally direct its actions;

                              (iii)

                              affiliated with another person when it controls, or is controlled by, that other person; or when it and the other person are both controlled by the same person;

                  (g)

                  Notwithstanding subparagraph (f), shipping companies established outside the EU Party or Korea and controlled by nationals of a Member State of the European Union or of Korea respectively, shall also be covered by this Agreement, if their vessels are registered in accordance with the respective legislation of that Member State of the European Union or of Korea and carry the flag of a Member State of the European Union or of Korea (7);

                  (h)

                  economic integration agreement means an agreement substantially liberalising trade in services and establishment pursuant to the WTO Agreement in particular Articles V and V bis of GATS;

                  (i)

                  aircraft repair and maintenance services means such activities when undertaken on an aircraft or a part thereof while it is withdrawn from service and do not include so-called line maintenance;

                  (j)

                  computer reservation system (hereinafter referred to as ‘CRS’) services means services provided by computerised systems that contain information about air carriers’ schedules, availability, fares and fare rules, through which reservations can be made or tickets may be issued;

                  (k)

                  selling and marketing of air transport services means opportunities for the air carrier concerned to sell and market freely its air transport services including all aspects of marketing such as market research, advertising and distribution. These activities do not include the pricing of air transport services, nor the applicable conditions; and

                  (l)

                  service supplier means any person that supplies or seeks to supply a service, including as an investor.

            Article 7.3
      Committee on Trade in Services, Establishment and Electronic Commerce
      1.   The Committee on Trade in Services, Establishment and Electronic Commerce established pursuant to Article 15.2.1 (Specialised Committees) shall comprise representatives of the Parties. The principal representative of the Parties for the Committee shall be an official of its authority responsible for the implementation of this Chapter.
      2.   The Committee shall:

                  (a)

                  supervise and assess the implementation of this Chapter;

                  (b)

                  consider issues regarding this Chapter that are referred to it by a Party; and

                  (c)

                  provide opportunities for relevant authorities to exchange information on prudential measures with respect to Article 7.46.

         SECTION B

            Cross-border supply of services

      Article 7.4
      Scope and definitions
      1.   This Section applies to measures of the Parties affecting the cross-border supply of all service sectors with the exception of:

                  (a)

                  audio-visual services (8);

                  (b)

                  national maritime cabotage; and

                  (c)

                  domestic and international air transport services, whether scheduled or non-scheduled, and services directly related to the exercise of traffic rights, other than:

                              (i)

                              aircraft repair and maintenance services;

                              (ii)

                              the selling and marketing of air transport services;

                              (iii)

                              CRS services; and

                              (iv)

                              other services auxiliary to air transport services, such as ground handling services, rental service of aircraft with crew and airport management services.

            2.   Measures affecting the cross-border supply of services include measures affecting:

                  (a)

                  the production, distribution, marketing, sale and delivery of a service;

                  (b)

                  the purchase, payment or use of a service;

                  (c)

                  the access to and use of, in connection with the supply of a service, networks or services which are required by the Parties to be offered to the public generally; and

                  (d)

                  the presence in a Party’s territory of a service supplier of the other Party.

            3.   For the purposes of this Section:

                  (a)

                  cross-border supply of services is defined as the supply of a service:

                              (i)

                              from the territory of a Party into the territory of the other Party; and

                              (ii)

                              in the territory of a Party to the service consumer of the other Party;

                  (b)

                  services includes any service in any sector except services supplied in the exercise of governmental authority; and

                  (c)

                  a service supplied in the exercise of governmental authority means any service which is supplied neither on a commercial basis, nor in competition with one or more service suppliers.

            Article 7.5
      Market access
      1.   With respect to market access through the cross-border supply of services, each Party shall accord to services and service suppliers of the other Party treatment no less favourable than that provided for under the terms, limitations and conditions agreed and specified in the specific commitments contained in Annex 7-A.
      2.   In sectors where market access commitments are undertaken, the measures which a Party shall not adopt or maintain either on the basis of a regional subdivision or on the basis of its entire territory, unless otherwise specified in Annex 7-A, are defined as:

                  (a)

                  limitations on the number of service suppliers whether in the form of numerical quotas, monopolies, exclusive service suppliers or the requirement of an economic needs test (9);

                  (b)

                  limitations on the total value of service transactions or assets in the form of numerical quotas or the requirement of an economic needs test; and

                  (c)

                  limitations on the total number of service operations or on the total quantity of service output expressed in the terms of designated numerical units in the form of quotas or the requirement of an economic needs test (10).

            Article 7.6
      National treatment
      1.   In the sectors where market access commitments are inscribed in Annex 7-A and subject to any conditions and qualifications set out therein, each Party shall accord to services and service suppliers of the other Party, in respect of all measures affecting the cross-border supply of services, treatment no less favourable than that it accords to its own like services and service suppliers.
      2.   A Party may meet the requirement of paragraph 1 by according to services and service suppliers of the other Party, either formally identical treatment or formally different treatment to that it accords to its own like services and service suppliers.
      3.   Formally identical or formally different treatment shall be considered to be less favourable if it modifies the conditions of competition in favour of services or service suppliers of a Party compared to like services or service suppliers of the other Party.
      4.   Specific commitments assumed under this Article shall not be construed to require any Party to compensate for any inherent competitive disadvantages which result from the foreign character of the relevant services or service suppliers.
      Article 7.7
      Lists of commitments
      1.   The sectors liberalised by each Party pursuant to this Section and, by means of reservations, the market access and national treatment limitations applicable to services and service suppliers of the other Party in those sectors are set out in the lists of commitments included in Annex 7-A.
      2.   Neither Party may adopt new, or more, discriminatory measures with regard to services or service suppliers of the other Party in comparison with treatment accorded pursuant to the specific commitments undertaken in conformity with paragraph 1.
      Article 7.8
      MFN treatment (11)

      1.   With respect to any measures covered by this Section affecting the cross-border supply of services, unless otherwise provided for in this Article, each Party shall accord to services and service suppliers of the other Party treatment no less favourable than that it accords to like services and service suppliers of any third country in the context of an economic integration agreement signed after the entry into force of this Agreement.
      2.   Treatment arising from a regional economic integration agreement granted by either Party to services and service suppliers of a third party shall be excluded from the obligation in paragraph 1, only if this treatment is granted under sectoral or horizontal commitments for which the regional economic integration agreement stipulates a significantly higher level of obligations than those undertaken in the context of this Section as set out in Annex 7-B.
      3.   Notwithstanding paragraph 2, the obligations arising from paragraph 1 shall not apply to treatment granted:

                  (a)

                  under measures providing for recognition of qualifications, licences or prudential measures in accordance with Article VII of GATS or its Annex on Financial Services;

                  (b)

                  under any international agreement or arrangement relating wholly or mainly to taxation; or

                  (c)

                  under measures covered by the MFN exemptions listed in Annex 7-C.

            4.   This Chapter shall not be so construed as to prevent any Party from conferring or according advantages to adjacent countries in order to facilitate exchanges limited to contiguous frontier zone of services that are both locally produced and consumed.

         SECTION C

            Establishment

      Article 7.9
      Definitions
      For the purposes of this Section:

                  (a)

                  establishment means:

                              (i)

                              the constitution, acquisition or maintenance of a juridical person (12); or

                              (ii)

                              the creation or maintenance of a branch or representative office

                        within the territory of a Party for the purpose of performing an economic activity;

                  (b)

                  investor means any person that seeks to perform or performs an economic activity through setting up an establishment (13);

                  (c)

                  economic activity includes any activities of an economic nature except activities carried out in the exercise of governmental authority, i.e. activities carried out neither on a commercial basis nor in competition with one or more economic operators;

                  (d)

                  subsidiary of a juridical person of a Party means a juridical person which is effectively controlled by another juridical person of that Party; and

                  (e)

                  branch of a juridical person means a place of business not having legal personality which has the appearance of permanency, such as the extension of a parent body, has a management and is materially equipped to negotiate business with third parties so that the latter, although knowing that there will, if necessary, be a legal link with the parent body, the head office of which is abroad, do not have to deal directly with such parent body but may transact business at the place of business constituting the extension.

            Article 7.10
      Scope
      With a view to improving the investment environment, and in particular the conditions of establishment between the Parties, this Section applies to measures by the Parties affecting establishment (14) in all economic activities with the exception of:

                  (a)

                  mining, manufacturing and processing (15) of nuclear materials;

                  (b)

                  production of, or trade in, arms, munitions and war material (16);

                  (c)

                  audio-visual services (17);

                  (d)

                  national maritime cabotage; and

                  (e)

                  domestic and international air transport services, whether scheduled or non-scheduled, and services directly related to the exercise of traffic rights, other than:

                              (i)

                              aircraft repair and maintenance services;

                              (ii)

                              the selling and marketing of air transport services;

                              (iii)

                              CRS services; and

                              (iv)

                              other services auxiliary to air transport services, such as ground handling services, rental service of aircraft with crew and airport management services.

            Article 7.11
      Market access
      1.   With respect to market access through establishment, each Party shall accord to establishments and investors of the other Party treatment no less favourable than that provided for under the terms, limitations and conditions agreed and specified in the specific commitments contained in Annex 7-A.
      2.   In sectors where market access commitments are undertaken, the measures which a Party shall not adopt or maintain either on the basis of a regional subdivision or on the basis of its entire territory, unless otherwise specified in Annex 7-A, are defined as:

                  (a)

                  limitations on the number of establishments whether in the form of numerical quotas, monopolies, exclusive rights or other establishment requirements such as economic needs test;

                  (b)

                  limitations on the total value of transactions or assets in the form of numerical quotas or the requirement of an economic needs test;

                  (c)

                  limitations on the total number of operations or on the total quantity of output expressed in terms of designated numerical units in the form of quotas or the requirement of an economic needs test (18);

                  (d)

                  limitations on the participation of foreign capital in terms of maximum percentage limit on foreign shareholdings or the total value of individual or aggregate foreign investment;

                  (e)

                  measures which restrict or require specific types of legal entity or joint ventures through which an investor of the other Party may perform an economic activity; and

                  (f)

                  limitations on the total number of natural persons, other than key personnel and graduate trainees as defined in Article 7.17, that may be employed in a particular sector or that an investor may employ and who are necessary for, and directly related to, the performance of the economic activity in the form of numerical quotas or the requirement of an economic needs test.

            Article 7.12
      National treatment (19)

      1.   In the sectors inscribed in Annex 7-A, and subject to any conditions and qualifications set out therein, with respect to all measures affecting establishment, each Party shall accord to establishments and investors of the other Party treatment no less favourable than that it accords to its own like establishments and investors.
      2.   A Party may meet the requirement of paragraph 1 by according to establishments and investors of the other Party, either formally identical treatment or formally different treatment to that it accords to its own like establishments and investors.
      3.   Formally identical or formally different treatment shall be considered to be less favourable if it modifies the conditions of competition in favour of establishments or investors of the Party compared to like establishments or investors of the other Party.
      4.   Specific commitments assumed under this Article shall not be construed to require any Party to compensate for any inherent competitive disadvantages which result from the foreign character of the relevant establishments or investors.
      Article 7.13
      Lists of commitments
      1.   The sectors liberalised by each Party pursuant to this Section and, by means of reservations, the market access and national treatment limitations applicable to establishments and investors of the other Party in those sectors are set out in the lists of commitments included in Annex 7-A.
      2.   Neither Party may adopt new, or more, discriminatory measures with regard to establishments and investors of the other Party in comparison with treatment accorded pursuant to the specific commitments undertaken in conformity with paragraph 1.
      Article 7.14
      MFN treatment (20)

      1.   With respect to any measures covered by this Section affecting establishment, unless otherwise provided for in this Article, each Party shall accord to establishments and investors of the other Party treatment no less favourable than that it accords to like establishments and investors of any third country in the context of an economic integration agreement signed after the entry into force of this Agreement (21).
      2.   Treatment arising from a regional economic integration agreement granted by either Party to establishments and investors of a third party shall be excluded from the obligation in paragraph 1, only if this treatment is granted under sectoral or horizontal commitments for which the regional economic integration agreement stipulates a significantly higher level of obligations than those undertaken in the context of this Section as set out in Annex 7-B.
      3.   Notwithstanding paragraph 2, the obligations arising from paragraph 1 shall not apply to treatment granted:

                  (a)

                  under measures providing for recognition of qualifications, licences or prudential measures in accordance with Article VII of GATS or its Annex on Financial Services;

                  (b)

                  under any international agreement or arrangement relating wholly or mainly to taxation; or

                  (c)

                  under measures covered by an MFN exemption listed in Annex 7-C.

            4.   This Chapter shall not be so construed as to prevent any Party from conferring or according advantages to adjacent countries in order to facilitate exchanges limited to contiguous frontier zone of services that are both locally produced and consumed.
      Article 7.15
      Other agreements
      Nothing in this Chapter shall be deemed to:

                  (a)

                  limit the rights of investors of the Parties to benefit from any more favourable treatment provided for in any existing or future international agreement relating to investment to which one of the Member States of the European Union and Korea are party; and

                  (b)

                  derogate from the international legal obligations of the Parties under those agreements that provide investors of the Parties with more favourable treatment than that provided for under this Agreement.

            Article 7.16
      Review of the investment legal framework
      1.   With a view to progressively liberalising investments, the Parties shall review the investment legal framework (22), the investment environment and the flow of investment between them consistently with their commitments in international agreements no later than three years after the entry into force of this Agreement and at regular intervals thereafter.
      2.   In the context of the review referred to in paragraph 1, the Parties shall assess any obstacles to investment that have been encountered and shall undertake negotiations to address such obstacles, with a view to deepening the provisions of this Chapter, including with respect to general principles of investment protection.
      SECTION D

            Temporary presence of natural persons for business

      Article 7.17
      Scope and definitions
      1.   This Section applies to measures of the Parties concerning the entry into, and temporary stay in, their territories of key personnel, graduate trainees, business services sellers, contractual service suppliers and independent professionals subject to Article 7.1.5.
      2.   For the purposes of this Section:

                  (a)

                  key personnel means natural persons employed within a juridical person of a Party other than a non-profit organisation and who are responsible for the setting up or the proper control, administration and operation of an establishment. Key personnel comprise business visitors responsible for setting up an establishment and intra-corporate transferees;

                              (i)

                              business visitors means natural persons working in a senior position who are responsible for setting up an establishment. They do not engage in direct transactions with the general public and do not receive remuneration from a source located within the host Party; and

                              (ii)

                              intra-corporate transferees means natural persons who have been employed by a juridical person of a Party or have been partners in it (other than as majority shareholders) for at least one year and who are temporarily transferred to an establishment (including subsidiaries, affiliates or branches) in the territory of the other Party. The natural person concerned shall belong to one of the following categories.

                        Managers
                  Natural persons working in a senior position within a juridical person, who primarily direct the management of the establishment, receiving general supervision or direction principally from the board of directors or shareholders of the business or their equivalents, including:

                              (A)

                              directing the establishment or a department or sub-division thereof;

                              (B)

                              supervising and controlling the work of other supervisory, professional or managerial employees; and

                              (C)

                              having the authority personally to recruit and dismiss or recommend recruiting, dismissing or other personnel actions.

                        Specialists
                  Natural persons working within a juridical person who possess uncommon knowledge essential to the establishment’s production, research equipment, techniques or management. In assessing such knowledge, account will be taken not only of knowledge specific to the establishment, but also of whether the person has a high level of qualification referring to a type of work or trade requiring specific technical knowledge, including membership of an accredited profession.

                  (b)

                  graduate trainees means natural persons who have been employed by a juridical person of a Party for at least one year, who possess a university degree and who are temporarily transferred to an establishment in the territory of the other Party for career development purposes or to obtain training in business techniques or methods (23);

                  (c)

                  business service sellers means natural persons who are representatives of a service supplier of a Party seeking temporary entry into the territory of the other Party for the purpose of negotiating the sale of services or entering into agreements to sell services for that service supplier. They do not engage in making direct sales to the general public and do not receive remuneration from a source located within the host Party;

                  (d)

                  contractual service suppliers means natural persons employed by a juridical person of a Party which has no establishment in the territory of the other Party and which has concluded a bona fide contract to supply services with a final consumer in the latter Party requiring the presence on a temporary basis of its employees in that Party in order to fulfil the contract to provide services (24); and

                  (e)

                  independent professionals means natural persons engaged in the supply of a service and established as self-employed in the territory of a Party who have no establishment in the territory of the other Party and who have concluded a bona fide contract to supply services with a final consumer in the latter Party requiring their presence on a temporary basis in that Party in order to fulfil the contract to provide services (25).

            Article 7.18
      Key personnel and graduate trainees
      1.   For every sector liberalised in accordance with Section C and subject to any reservations listed in Annex 7-A, each Party shall allow investors of the other Party to transfer to their establishment natural persons of that other Party, provided that such employees are key personnel or graduate trainees as defined in Article 7.17. The temporary entry and stay of key personnel and graduate trainees shall be permitted for a period of up to three years for intra-corporate transferees (26), 90 days in any 12 month period for business visitors (27), and one year for graduate trainees.
      2.   For every sector liberalised in accordance with Section C, the measures which a Party shall not maintain or adopt, unless otherwise specified in Annex 7-A, are defined as limitations on the total number of natural persons that an investor may transfer as key personnel or graduate trainees in a specific sector in the form of numerical quotas or a requirement of an economic needs test and as discriminatory limitations (28).
      Article 7.19
      Business service sellers
      For every sector liberalised in accordance with Section B or C and subject to any reservations listed in Annex 7-A, each Party shall allow the temporary entry and stay of business service sellers for a period of up to 90 days in any 12 month period (29).
      Article 7.20
      Contractual service supplier and independent professionals
      1.   The Parties reaffirm their respective obligations arising from their commitments under the GATS as regards the temporary entry and stay of contractual service suppliers and independent professionals.
      2.   No later than two years after the conclusion of the negotiations pursuant to Article XIX of GATS and to the Ministerial Declaration of the WTO Ministerial Conference adopted on 14 November 2001, the Trade Committee shall adopt a decision containing a list of commitments concerning the access of contractual service suppliers and independent professionals of a Party to the territory of the other Party. Taking into account the results of those GATS negotiations, the commitments shall be mutually beneficial and commercially meaningful.

         SECTION E

            Regulatory framework

         Sub-section A

            Provisions of general application

      Article 7.21
      Mutual recognition
      1.   Nothing in this Chapter shall prevent a Party from requiring that natural persons possess the necessary qualifications and/or professional experience specified in the territory where the service is supplied, for the sector of activity concerned.
      2.   The Parties shall encourage the relevant representative professional bodies in their respective territories to jointly develop and provide recommendations on mutual recognition to the Trade Committee, for the purpose of the fulfilment, in whole or in part, by service suppliers and investors in services sectors, of the criteria applied by each Party for the authorisation, licensing, operation and certification of service suppliers and investors in services sectors and, in particular, professional services, including temporary licensing.
      3.   On receipt of a recommendation referred to in paragraph 2, the Trade Committee shall, within a reasonable time, review the recommendation with a view to determining whether it is consistent with this Agreement.
      4.   When, in conformity with the procedure set out in paragraph 3, a recommendation referred to in paragraph 2 has been found to be consistent with this Agreement and there is a sufficient level of correspondence between the relevant regulations of the Parties, the Parties shall, with a view to implementing that recommendation, negotiate, through their competent authorities, an agreement on mutual recognition (hereinafter referred to as an ‘MRA’) of requirements, qualifications, licences and other regulations.
      5.   Any such agreement shall be in conformity with the relevant provisions of the WTO Agreement and, in particular, Article VII of GATS.
      6.   The Working Group on MRA established pursuant to Article 15.3.1 (Working Groups) shall operate under the Trade Committee and shall comprise representatives of the Parties. With a view to facilitating the activities referred to in paragraph 2, the Working Group shall meet within one year of the entry into force of this Agreement, unless the Parties agree otherwise

                  (a)

                  The Working Group should consider, for services generally, and as appropriate for individual services, the following matters:

                              (i)

                              procedures for encouraging the relevant representative bodies in their respective territories to consider their interest in mutual recognition; and

                              (ii)

                              procedures for fostering the development of recommendations on mutual recognition by the relevant representative bodies.

                  (b)

                  The Working Group shall function as a contact point for issues relating to mutual recognition raised by relevant professional bodies of either Party.

            Article 7.22
      Transparency and confidential information
      1.   The Parties, through the mechanisms established pursuant to Chapter Twelve (Transparency), shall respond promptly to all requests by the other Party for specific information on:

                  (a)

                  international agreements or arrangements, including on mutual recognition, which pertain to or affect matters falling under this Chapter; and

                  (b)

                  standards and criteria for licensing and certification of service suppliers, including information concerning the appropriate regulatory or other body to consult regarding such standards and criteria. Such standards and criteria include requirements regarding education, examination, experience, conduct and ethics, professional development and re-certification, scope of practice, local knowledge and consumer protection.

            2.   Nothing in this Agreement shall require any Party to provide confidential information, the disclosure of which would impede law enforcement, or otherwise be contrary to the public interests, or which would prejudice legitimate commercial interests of particular enterprises, public or private.
      3.   Each Party’s regulatory authorities shall make publicly available the requirements, including any documentation required, for completing applications relating to the supply of services.
      4.   On the request of an applicant, a Party’s regulatory authority shall inform the applicant of the status of its application. If the authority requires additional information from the applicant, it shall notify the applicant without undue delay.
      5.   On the request of an unsuccessful applicant, a regulatory authority that has denied an application shall, to the extent possible, inform the applicant of the reasons for denial of the application.
      6.   A Party’s regulatory authority shall make an administrative decision on a completed application of an investor or a cross-border service supplier of the other Party relating to the supply of a service within 120 days, and shall promptly notify the applicant of the decision. An application shall not be considered complete until all relevant hearings are held and all necessary information is received. Where it is not possible for a decision to be made within 120 days, the regulatory authority shall notify the applicant without undue delay and shall endeavour to make the decision within a reasonable period of time thereafter.
      Article 7.23
      Domestic regulation
      1.   Where authorisation is required for the supply of a service or for establishment on which a specific commitment has been made, the competent authorities of a Party shall, within a reasonable period of time after the submission of an application considered complete under domestic laws and regulations, inform the applicant of the decision concerning the application. At the request of the applicant, the competent authorities of the Party shall provide, without undue delay, information concerning the status of the application.
      2.   Each Party shall institute or maintain judicial, arbitral or administrative tribunals or procedures which provide, at the request of an affected investor or service supplier, for a prompt review of, and where justified, appropriate remedies for, administrative decisions affecting establishment, cross-border supply of services or temporary presence of natural persons for business purpose. Where such procedures are not independent of the agency entrusted with the administrative decision concerned, the Parties shall ensure that the procedures in fact provide for an objective and impartial review.
      3.   With a view to ensuring that measures relating to qualification requirements and procedures, technical standards and licensing requirements do not constitute unnecessary barriers to trade in services, while recognising the right to regulate and to introduce new regulations on the supply of services in order to meet public policy objectives, each Party shall endeavour to ensure, as appropriate for individual sectors, that such measures are:

                  (a)

                  based on objective and transparent criteria, such as competence and the ability to supply the service; and

                  (b)

                  in the case of licensing procedures, not in themselves a restriction on the supply of the service.

            4.   This Article shall be amended, as appropriate, after consultations between the Parties, to bring under this Agreement the results of the negotiations pursuant to paragraph 4 of Article VI of GATS or the results of any similar negotiations undertaken in other multilateral fora in which both Parties participate once they become effective.
      Article 7.24
      Governance
      Each Party shall, to the extent practicable, ensure that internationally agreed standards for regulation and supervision in the financial services sector and for the fight against tax evasion and avoidance are implemented and applied in its territory. Such internationally agreed standards are, inter alia, the Core Principle for Effective Banking Supervision of the Basel Committee on Banking Supervision, the Insurance Core Principles and Methodology, approved in Singapore on 3 October 2003 of the International Association of Insurance Supervisors, the Objectives and Principles of Securities Regulation of the International Organisation of Securities Commissions, the Agreement on Exchange of Information on Tax Matters of the Organisation for Economic Cooperation and Development (hereinafter referred to as the ‘OECD’), the Statement on Transparency and Exchange of Information for Tax Purposes of the G20, and the Forty Recommendations on Money Laundering and Nine Special Recommendations on Terrorist Financing of the Financial Action Task Force.

         Sub-section B

            Computer services

      Article 7.25
      Computer services
      1.   In liberalising trade in computer services in accordance with Sections B through D, the Parties subscribe to the understanding set out in the following paragraphs.
      2.   CPC (30) 84, the United Nations code used for describing computer and related services, covers the basic functions used to provide all computer and related services including computer programs defined as the sets of instructions required to make computers work and communicate (including their development and implementation), data processing and storage, and related services, such as consultancy and training services for staff of clients. Technological developments have led to the increased offering of these services as a bundle or package of related services that can include some or all of these basic functions. For example, services such as web or domain hosting, data mining services and grid computing consist of a combination of basic computer services functions respectively.
      3.   Computer and related services, regardless of whether they are delivered via a network, including the Internet, include all services that provide:

                  (a)

                  consulting, strategy, analysis, planning, specification, design, development, installation, implementation, integration, testing, debugging, updating, support, technical assistance or management of or for computers or computer systems;

                  (b)

                  computer programs plus consulting, strategy, analysis, planning, specification, design, development, installation, implementation, integration, testing, debugging, updating, adaptation, maintenance, support, technical assistance, management or use of or for computer programs;

                  (c)

                  data processing, data storage, data hosting or database services;

                  (d)

                  maintenance and repair services for office machinery and equipment, including computers; or

                  (e)

                  training services for staff of clients, related to computer programs, computers or computer systems, and not elsewhere classified.

            4.   Computer and related services enable the provision of other services such as banking by both electronic and other means. The Parties recognise that there is an important distinction between the enabling service such as web-hosting or application hosting and the content or core service that is being delivered electronically such as banking, and that in such cases the content or core service is not covered by CPC 84.

         Sub-section C

            Postal and courier services

      Article 7.26
      Regulatory principles
      No later than three years after the entry into force of this Agreement, with a view to ensuring competition in postal and courier services not reserved to a monopoly in each Party, the Trade Committee shall set out the principles of the regulatory framework applicable to those services. Those principles shall aim to address issues such as anti-competitive practices, universal service, individual licences and nature of the regulatory authority (31).

         Sub-section D

            Telecommunications services

      Article 7.27
      Scope and definitions
      1.   This Sub-section sets out the principles of the regulatory framework for the basic telecommunications services (32), other than broadcasting, liberalised pursuant to Sections B through D of this Chapter.
      2.   For the purposes of this Sub-section:

                  (a)

                  telecommunications services means all services consisting of the transmission and reception of electromagnetic signals and does not cover the economic activity consisting of the provision of content which requires telecommunications for its transport;

                  (b)

                  public telecommunications transport service means any telecommunications service that a Party requires, explicitly or in effect, to be offered to the public generally;

                  (c)

                  public telecommunications transport network means the public telecommunications infrastructure which permits telecommunications between and among defined network termination points;

                  (d)

                  regulatory authority in the telecommunication sector means the body or bodies charged with the regulation of telecommunications mentioned in this Sub-section;

                  (e)

                  essential facilities means facilities of a public telecommunications transport network or service that:

                              (i)

                              are exclusively or predominantly provided by a single or limited number of suppliers; and

                              (ii)

                              cannot feasibly be economically or technically substituted in order to provide a service;

                  (f)

                  major supplier in the telecommunication sector means a supplier that has the ability to materially affect the terms of participation (having regard to price and supply) in the relevant market for telecommunications services as a result of its control over essential facilities or the use of its position in the market;

                  (g)

                  interconnection means linking with suppliers providing public telecommunications transport networks or services in order to allow the users of one supplier to communicate with users of another supplier and to access services provided by another supplier, where specific commitments are undertaken;

                  (h)

                  universal service means the set of services that must be made available to all users in the territory of a Party regardless of their geographical location and at an affordable price (33);

                  (i)

                  end-user means a final consumer of or subscriber to a public telecommunications transport service, including a service supplier other than a supplier of public telecommunications transport services;

                  (j)

                  non-discriminatory means treatment no less favourable than that accorded to any other user of like public telecommunications transport networks or services in like circumstances; and

                  (k)

                  number portability means the ability of end-users of public telecommunications transport services to retain, at the same location, the same telephone numbers without impairment of quality, reliability or convenience when switching between the same category of suppliers of public telecommunications transport services.

            Article 7.28
      Regulatory authority
      1.   A regulatory authority for telecommunications services shall be legally distinct from and functionally independent of any supplier of telecommunications services.
      2.   The regulatory authority shall be sufficiently empowered to regulate the telecommunications services sector. The tasks to be undertaken by a regulatory authority shall be made public in an easily accessible and clear form, in particular where those tasks are assigned to more than one body.
      3.   The decisions of, and the procedures used by, the regulatory authority shall be impartial with respect to all market participants.
      Article 7.29
      Authorisation to provide telecommunications services
      1.   Provision of services shall, to the extent practicable, be authorised following a simplified authorisation procedure.
      2.   A licence can be required to address issues of attributions of frequencies, numbers and rights of way. The terms and conditions for such licence shall be made publicly available.
      3.   Where a licence is required:

                  (a)

                  all the licensing criteria and the reasonable period of time normally required to reach a decision concerning an application for a licence shall be made publicly available;

                  (b)

                  the reasons for the denial of a licence shall be made known in writing to the applicant upon request; and

                  (c)

                  licence fees (34) required by any Party for granting a licence shall not exceed the administrative costs normally incurred in the management, control and enforcement of the applicable licences (35).

            Article 7.30
      Competitive safeguards on major suppliers
      Appropriate measures shall be maintained for the purpose of preventing suppliers who, alone or together, are a major supplier from engaging in or continuing anti-competitive practices. These anti-competitive practices shall include in particular:

                  (a)

                  engaging in anti-competitive cross-subsidisation (36);

                  (b)

                  using information obtained from competitors with anti-competitive results; and

                  (c)

                  not making available to other service suppliers on a timely basis technical information about essential facilities and commercially relevant information which are necessary for them to provide services.

            Article 7.31
      Interconnection
      1.   Each Party shall ensure that suppliers of public telecommunications transport networks or services in its territory provide, directly or indirectly within the same territory, to suppliers of public telecommunications transport services of the other Party the possibility to negotiate interconnection. Interconnection should in principle be agreed on the basis of commercial negotiations between the companies concerned.
      2.   Regulatory authorities shall ensure that suppliers that acquire information from another undertaking during the process of negotiating interconnection arrangements use that information solely for the purpose for which it was supplied and respect at all times the confidentiality of information transmitted or stored.
      3.   Interconnection with a major supplier shall be ensured at any technically feasible point in the network. Such interconnection shall be provided:

                  (a)

                  under non-discriminatory terms, conditions (including technical standards and specifications) and rates, and of a quality no less favourable than that provided for its own like services, for like services of non-affiliated service suppliers or for like services of its subsidiaries or other affiliates;

                  (b)

                  in a timely fashion, on terms and conditions (including technical standards and specifications) and at cost-oriented rates that are transparent, reasonable, having regard to economic feasibility, and sufficiently unbundled so that the supplier need not pay for network components or facilities that it does not require for the service to be provided; and

                  (c)

                  upon request, at points in addition to the network termination points offered to the majority of users, subject to charges that reflect the cost of construction of necessary additional facilities.

            4.   The procedures applicable for interconnection with a major supplier shall be made publicly available.
      5.   Major suppliers shall make publicly available either their interconnection agreements or their reference interconnection offers (37).
      Article 7.32
      Number portability
      Each Party shall ensure that suppliers of public telecommunications transport services in its territory, other than suppliers of voice over internet protocol services, provide number portability to the extent technically feasible, and on reasonable terms and conditions.
      Article 7.33
      Allocation and use of scarce resources
      1.   Any procedures for the allocation and use of scarce resources, including frequencies, numbers and rights of way, shall be carried out in an objective, timely, transparent and non-discriminatory manner.
      2.   The current state of allocated frequency bands shall be made publicly available, but detailed identification of frequencies allocated for specific government uses is not required.
      Article 7.34
      Universal service
      1.   Each Party has the right to define the kind of universal service obligations it wishes to maintain.
      2.   Such obligations will not be regarded as anti-competitive per se, provided they are administered in a transparent, objective and non-discriminatory way. The administration of such obligations shall also be neutral with respect to competition and not be more burdensome than necessary for the kind of universal service defined by each Party.
      Article 7.35
      Confidentiality of information
      Each Party shall ensure the confidentiality of telecommunications and related traffic data by means of a public telecommunications transport network and publicly available telecommunications services without restricting trade in services.
      Article 7.36
      Resolution of telecommunications disputes
      1.   Each Party shall ensure that:

                  (a)

                  service suppliers may have recourse to a regulatory authority or other relevant body of the Party to resolve disputes between service suppliers or between service suppliers and users regarding matters set out in this Sub-section; and

                  (b)

                  in the event of a dispute arising between suppliers of public telecommunications transport networks or services in connection with rights and obligations that arise from this Sub-section, a regulatory authority concerned shall, at the request of either party to the dispute issue a binding decision to resolve the dispute in the shortest possible time frame and in any case within a reasonable period of time.

            2.   Any service supplier whose legally protected interests are adversely affected by a determination or decision of a regulatory authority:

                  (a)

                  shall have a right to appeal against that determination or decision to an appeal body (38). Where the appeal body is not judicial in character, written reasons for its determination or decision shall always be given and its determination or decision shall also be subject to review by an impartial and independent judicial authority. Determinations or decisions taken by appeal bodies shall be effectively enforced; and

                  (b)

                  may obtain review of the determination or decision by an impartial and independent judicial authority of the Party. Neither Party may permit an application for judicial review to constitute grounds for non-compliance with the determination or decision of the regulatory authority unless the relevant judicial body stays such determination or decision.

         Sub-section E

            Financial services

      Article 7.37
      Scope and definitions
      1.   This Sub-section sets out the principles of the regulatory framework for all financial services liberalised pursuant to Sections B through D.
      2.   For the purposes of this Sub-section:

                  financial services means any service of a financial nature offered by a financial service supplier of a Party. Financial services include the following activities:

                              (a)

                              Insurance and insurance-related services:

                                          (i)

                                          direct insurance (including co-insurance):

                                                      (A)

                                                      life;

                                                      (B)

                                                      non-life;

                                          (ii)

                                          reinsurance and retrocession;

                                          (iii)

                                          insurance inter-mediation, such as brokerage and agency; and

                                          (iv)

                                          services auxiliary to insurance, such as consultancy, actuarial, risk assessment and claim settlement services; and

                              (b)

                              Banking and other financial services (excluding insurance):

                                          (i)

                                          acceptance of deposits and other repayable funds from the public;

                                          (ii)

                                          lending of all types, including consumer credit, mortgage credit, factoring and financing of commercial transactions;

                                          (iii)

                                          financial leasing;

                                          (iv)

                                          all payment and money transmission services, including credit, charge and debit cards, travellers cheques and bankers drafts;

                                          (v)

                                          guarantees and commitments;

                                          (vi)

                                          trading for own account or for account of customers, whether on an exchange, in an over-the-counter market or otherwise, the following:

                                                      (A)

                                                      money market instruments (including cheques, bills and certificates of deposits);

                                                      (B)

                                                      foreign exchange;

                                                      (C)

                                                      derivative products including, but not limited to, futures and options;

                                                      (D)

                                                      exchange rate and interest rate instruments, including products such as swaps, forward rate agreements;

                                                      (E)

                                                      transferable securities; and

                                                      (F)

                                                      other negotiable instruments and financial assets, including bullion;

                                          (vii)

                                          participation in issues of all kinds of securities, including underwriting and placement as agent (whether publicly or privately) and provision of services related to such issues;

                                          (viii)

                                          money broking;

                                          (ix)

                                          asset management, such as cash or portfolio management, all forms of collective investment management, pension fund management, custodial, depository and trust services;

                                          (x)

                                          settlement and clearing services for financial assets, including securities, derivative products and other negotiable instruments;

                                          (xi)

                                          provision and transfer of financial information, and financial data processing and related software; and

                                          (xii)

                                          advisory, intermediation and other auxiliary financial services on all the activities listed in subparagraphs (i) through (xi), including credit reference and analysis, investment and portfolio research and advice, advice on acquisitions and on corporate restructuring and strategy;

                  financial service supplier means any natural person or juridical person of a Party that seeks to provide or provides financial services and does not include a public entity;

                  public entity means:

                              (a)

                              a government, a central bank or a monetary authority of a Party or an entity owned or controlled by a Party, that is principally engaged in carrying out governmental functions or activities for governmental purposes, not including an entity principally engaged in supplying financial services on commercial terms; or

                              (b)

                              a private entity, performing functions normally performed by a central bank or monetary authority, when exercising those functions;

                  new financial service means a service of a financial nature, including services related to existing and new products or the manner in which a product is delivered, that is not supplied by any financial service supplier in the territory of a Party but which is supplied in the territory of the other Party.

            Article 7.38
      Prudential carve-out (39)

      1.   Each Party may adopt or maintain measures for prudential reasons (40), including:

                  (a)

                  the protection of investors, depositors, policy-holders or persons to whom a fiduciary duty is owed by a financial service supplier; and

                  (b)

                  ensuring the integrity and stability of the Party’s financial system.

            2.   These measures shall not be more burdensome than necessary to achieve their aim, and where they do not conform to the other provisions of this Agreement, they shall not be used as a means of avoiding each Party’s commitments or obligations under such provisions.
      3.   Nothing in this Agreement shall be construed to require a Party to disclose information relating to the affairs and accounts of individual consumers or any confidential or proprietary information in the possession of public entities.
      4.   Without prejudice to other means of prudential regulation of cross-border trade in financial services, a Party may require the registration of cross-border financial service suppliers of the other Party and of financial instruments.
      Article 7.39
      Transparency
      The Parties recognise that transparent regulations and policies governing the activities of financial service suppliers are important in facilitating access of foreign financial service suppliers to, and their operations in, each other’s markets. Each Party commits to promoting regulatory transparency in financial services.
      Article 7.40
      Self-regulatory organisations
      When a Party requires membership or participation in, or access to, any self-regulatory organisations, securities or futures exchange or market, clearing agency or any other organisation or association, in order for financial service suppliers of the other Party to supply financial services on an equal basis to financial service suppliers of the Party, or when the Party provides directly or indirectly such entities with privileges or advantages in supplying financial services, the Party shall ensure observance of the obligations of Articles 7.6, 7.8, 7.12 and 7.14 by such self-regulatory organisation.
      Article 7.41
      Payment and clearing systems
      Under terms and conditions that accord national treatment, each Party shall grant to financial service suppliers of the other Party established in its territory access to payment and clearing systems operated by public entities and to official funding and refinancing facilities available in the normal course of ordinary business. This Article is not intended to confer access to a Party’s lender of last resort facilities.
      Article 7.42
      New financial services
      Each Party shall permit a financial service supplier of the other Party established in its territory to provide any new financial service that the Party would permit its own financial service suppliers to supply, in like circumstances, under its domestic law, provided that the introduction of the new financial service does not require a new law or modification of an existing law. A Party may determine the institutional and juridical form through which the service may be provided and may require authorisation for the provision of the service. Where such authorisation is required, a decision shall be made within a reasonable period of time and the authorisation may be refused only for prudential reasons.
      Article 7.43
      Data processing
      No later than two years after the entry into force of this Agreement, and in no case later than the effective date of similar commitments stemming from other economic integration agreements:

                  (a)

                  each Party shall permit a financial service supplier of the other Party established in its territory to transfer information in electronic or other form, into and out of its territory, for data processing where such processing is required in the ordinary course of business of such financial service supplier; and

                  (b)

                  each Party, reaffirming its commitment (41) to protect fundamental rights and freedom of individuals, shall adopt adequate safeguards to the protection of privacy, in particular with regard to the transfer of personal data.

            Article 7.44
      Specific exceptions
      1.   Nothing in this Chapter shall be construed to prevent a Party, including its public entities, from exclusively conducting or providing in its territory activities or services forming part of a public retirement plan or statutory system of social security, except when those activities may be carried out, as provided by its domestic regulations, by financial service suppliers in competition with public entities or private institutions.
      2.   Nothing in this Agreement shall apply to activities conducted by a central bank or monetary authority or by any other public entity in pursuit of monetary or exchange rate policies.
      3.   Nothing in this Chapter shall be construed to prevent a Party, including its public entities, from exclusively conducting or providing in its territory activities or services for the account or with the guarantee or using the financial resources of the Party, including its public entities except when those activities may be carried out, as provided by its domestic regulations, by financial service suppliers in competition with public entities or private institutions.
      Article 7.45
      Dispute settlement
      1.   Chapter Fourteen (Dispute Settlement) shall apply to the settlement of disputes on financial services arising exclusively under this Chapter, except as otherwise provided in this Article.
      2.   The Trade Committee shall, no later than six months after the entry into force of this Agreement, establish a list of 15 individuals. Each Party shall propose five individuals respectively and the Parties shall also select five individuals who are not nationals of either Party and who shall act as chairperson to the arbitration panel. Those individuals shall have expertise or experience in financial services law or practice, which may include the regulation of financial service suppliers, and shall comply with Annex 14-C (Code of Conduct for Members of Arbitration Panels and Mediators).
      3.   When panellists are selected by lot pursuant to Article 14.5.3 (Establishment of the Arbitration Panel), Article 14.9.3 (The Reasonable Period of Time for Compliance), Article 14.10.3 (Review of any Measure Taken to Comply with the Arbitration Panel Ruling), Article 14.11.4 (Temporary Remedies in case of Non-compliance), Article 14.12.3 (Review of any Measure Taken to Comply after the Suspension of Obligations), Articles 6.1, 6.3 and 6.4 (Replacement) of Annex 14-B (Rules of Procedure for Arbitration), the selection shall be made in the list established pursuant to paragraph 2.
      4.   Notwithstanding Article 14.11, where a panel finds a measure to be inconsistent with this Agreement and the measure under dispute affects the financial services sector and any other sector, the complaining Party may suspend benefits in the financial services sector that have an effect equivalent to the effect of the measure in its financial services sector. Where such measure affects only a sector other than the financial services sector, the complaining Party may not suspend benefits in the financial services sector.
      Article 7.46
      Recognition
      1.   A Party may recognise prudential measures of the other Party in determining how the Party’s measures relating to financial services shall be applied. Such recognition, which may be achieved through harmonisation or otherwise, may be based upon an agreement or arrangement between the Parties, or may be accorded autonomously.
      2.   A Party that is a party to an agreement or arrangement of the type referred to in paragraph 1 with a third party, whether at the time of entry into force of this Agreement or thereafter, shall afford adequate opportunity for the other Party to negotiate its accession to such agreements or arrangements, or to negotiate comparable ones with it, under circumstances in which there would be equivalent regulation, oversight, implementation of such regulation, and, if appropriate, procedures concerning the sharing of information between the parties to the agreement or arrangement. Where a Party accords recognition autonomously, it shall afford adequate opportunity for the other Party to demonstrate that such circumstances exist.

         Sub-section F

            International maritime transport services

      Article 7.47
      Scope, definitions and principles
      1.   This Sub-section sets out the principles regarding the liberalisation of international maritime transport services pursuant to Sections B through D.
      2.   For the purposes of this Sub-section:

                  (a)

                  international maritime transport includes door to door transport operations, which is the carriage of goods using more than one mode of transport, involving a sea-leg, under a single transport document, and to this effect includes the right to directly contract with providers of other modes of transport;

                  (b)

                  maritime cargo handling services means activities exercised by stevedore companies, including terminal operators, but not including the direct activities of dockers, when this workforce is organised independently of the stevedoring or terminal operator companies. The activities covered include the organisation and supervision of:

                              (i)

                              the loading/discharging of cargo to/from a ship;

                              (ii)

                              the lashing/unlashing of cargo; and

                              (iii)

                              the reception/delivery and safekeeping of cargoes before shipment or after discharge;

                  (c)

                  customs clearance services (alternatively ‘customs house brokers services’) means activities consisting in carrying out on behalf of another party customs formalities concerning import, export or through transport of cargoes, whether this service is the main activity of the service provider or a usual complement of its main activity;

                  (d)

                  container station and depot services means activities consisting in storing containers in port areas with a view to their stuffing/stripping, repairing and making them available for shipments; and

                  (e)

                  maritime agency services means activities consisting in representing, within a given geographic area, as an agent the business interests of one or more shipping lines or shipping companies, for the following purposes:

                              (i)

                              marketing and sales of maritime transport and related services, from quotation to invoicing, and issuance of bills of lading on behalf of the companies, acquisition and resale of the necessary related services, preparation of documentation, and provision of business information; and

                              (ii)

                              acting on behalf of the companies organising the call of the ship or taking over cargoes when required.

            3.   In view of the existing levels of liberalisation between the Parties in international maritime transport:

                  (a)

                  the Parties shall apply effectively the principle of unrestricted access to the international maritime markets and trades on a commercial and non-discriminatory basis; and

                  (b)

                  each Party shall grant to ships flying the flag of the other Party or operated by service suppliers of the other Party treatment no less favourable than that accorded to its own ships with regard to, inter alia, access to ports, use of infrastructure and auxiliary maritime services of the ports, as well as related fees and charges, customs facilities and the assignment of berths and facilities for loading and unloading.

            4.   In applying these principles, the Parties shall:

                  (a)

                  not introduce cargo-sharing arrangements in future bilateral agreements with third parties concerning maritime transport services, including dry and liquid bulk and liner trade, and not activate such cargo-sharing arrangements in case they exist in previous bilateral agreements; and

                  (b)

                  upon the entry into force of this Agreement, abolish and abstain from introducing any unilateral measures and administrative, technical and other obstacles which could restrict free and fair competition or constitute a disguised restriction or have discriminatory effects on the free supply of services in international maritime transport.

            5.   Each Party shall permit international maritime service suppliers of the other Party to have an establishment in its territory under conditions of establishment and operation no less favourable than those accorded to its own service suppliers or those of any third party, whichever are the better, in accordance with the conditions inscribed in its list of commitments.
      6.   Each Party shall make available to international maritime transport suppliers of the other Party on reasonable and non-discriminatory terms and conditions the following services at the port:

                  (a)

                  pilotage;

                  (b)

                  towing and tug assistance;

                  (c)

                  provisioning;

                  (d)

                  fuelling and watering;

                  (e)

                  garbage collecting and ballast waste disposal;

                  (f)

                  port captain’s services;

                  (g)

                  navigation aids; and

                  (h)

                  shore-based operational services essential to ship operations, including communications, water and electrical supplies, emergency repair facilities, anchorage, berth and berthing services.

         SECTION F

            Electronic commerce

      Article 7.48
      Objective and principles
      1.   The Parties, recognising the economic growth and trade opportunities that electronic commerce provides, the importance of avoiding barriers to its use and development, and the applicability of the WTO Agreement to measures affecting electronic commerce, agree to promote the development of electronic commerce between them, in particular by cooperating on the issues raised by electronic commerce under this Chapter.
      2.   The Parties agree that the development of electronic commerce must be fully compatible with the international standards of data protection, in order to ensure the confidence of users of electronic commerce.
      3.   The Parties agree not to impose customs duties on deliveries by electronic means (42).
      Article 7.49
      Cooperation on regulatory issues
      1.   The Parties shall maintain a dialogue on regulatory issues raised by electronic commerce, which will, inter alia, address the following issues:

                  (a)

                  the recognition of certificates of electronic signatures issued to the public and the facilitation of cross-border certification services;

                  (b)

                  the liability of intermediary service providers with respect to the transmission or storage of information;

                  (c)

                  the treatment of unsolicited electronic commercial communications;

                  (d)

                  the protection of consumers in the ambit of electronic commerce;

                  (e)

                  the development of paperless trading; and

                  (f)

                  any other issues relevant for the development of electronic commerce.

            2.   The dialogue can include exchange of information on the Parties’ respective legislation on these issues as well as on the implementation of such legislation.

         SECTION G

            Exceptions

      Article 7.50
      Exceptions
      Subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination between countries where like conditions prevail, or a disguised restriction on establishment or cross-border supply of services, nothing in this Chapter shall be construed to prevent the adoption or enforcement by either Party of measures:

                  (a)

                  necessary to protect public security or public morals or to maintain public order (43);

                  (b)

                  necessary to protect human, animal or plant life or health;

                  (c)

                  relating to the conservation of exhaustible natural resources if such measures are applied in conjunction with restrictions on domestic investors or on the domestic supply or consumption of services;

                  (d)

                  necessary for the protection of national treasures of artistic, historic or archaeological value;

                  (e)

                  necessary to secure compliance with laws or regulations which are not inconsistent with the provisions of this Chapter including those relating to:

                              (i)

                              the prevention of deceptive and fraudulent practices or to deal with the effects of a default on contracts;

                              (ii)

                              the protection of the privacy of individuals in relation to the processing and dissemination of personal data and the protection of confidentiality of individual records and accounts;

                              (iii)

                              safety;

                  (f)

                  inconsistent with Articles 7.6 and 7.12, provided that the difference in treatment is aimed at ensuring the equitable or effective (44) imposition or collection of direct taxes in respect of economic activities, investors or service suppliers of the other Party.

            CHAPTER EIGHT

         PAYMENTS AND CAPITAL MOVEMENTS

      Article 8.1
      Current payments
      The Parties undertake to impose no restrictions on, and to allow, all payments and transfers on the current account of balance of payments between residents of the Parties to be made in freely convertible currency, in accordance with the Articles of Agreement of the International Monetary Fund.
      Article 8.2
      Capital movements
      1.   With regard to transactions on the capital and financial account of balance of payments, the Parties undertake to impose no restrictions on the free movement of capital relating to direct investments made in accordance with the laws of the host country, to investments and other transactions liberalised in accordance with Chapter Seven (Trade in Services, Establishment and Electronic Commerce) and to the liquidation and repatriation of such invested capital and of any profit generated therefrom.
      2.   Without prejudice to other provisions in this Agreement, the Parties shall ensure, with regard to transactions not covered by paragraph 1 on the capital and financial account of balance of payments, in accordance with the laws of the host country, the free movement by investors of the other Party of capital relating to, inter alia:

                  (a)

                  credits related to commercial transactions including the provision of services in which a resident of a Party is participating;

                  (b)

                  financial loans and credits; or

                  (c)

                  capital participation in a juridical person with no intention of establishing or maintaining lasting economic links.

            3.   Without prejudice to other provisions in this Agreement, the Parties shall not introduce any new restrictions on the movement of capital between residents of the Parties and shall not make the existing arrangements more restrictive.
      4.   The Parties may hold consultations with a view to further facilitating the movement of capital between them in order to promote the objectives of this Agreement.
      Article 8.3
      Exceptions
      Subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination between countries where like conditions prevail, or a disguised restriction on capital movements, nothing in this Chapter shall be construed to prevent the adoption or enforcement by either Party of measures:

                  (a)

                  necessary to protect public security and public morals or to maintain public order; or

                  (b)

                  necessary to secure compliance with laws or regulations which are not inconsistent with the provisions of this Chapter including those relating to:

                              (i)

                              the prevention of criminal or penal offences, deceptive and fraudulent practices or to deal with the effects of a default on contracts (bankruptcy, insolvency and protection of the right of creditors);

                              (ii)

                              measures adopted or maintained to ensure the integrity and stability of a Party’s financial system;

                              (iii)

                              issuing, trading or dealing in securities, options, futures or other derivatives;

                              (iv)

                              financial reporting or record keeping of transfers when necessary to assist law enforcement or financial regulatory authorities; or

                              (v)

                              ensuring compliance with orders or judgements in juridical or administrative proceedings.

            Article 8.4
      Safeguard measures
      1.   Where, in exceptional circumstances, payments and capital movements between the Parties cause or threaten to cause serious difficulties for the operation of monetary policy or exchange rate policy (45) in Korea or one or more Member States of the European Union, safeguard measures with regard to capital movements that are strictly necessary (46) may be taken by the Parties concerned (47) for a period not exceeding six months (48).
      2.   The Trade Committee shall be informed forthwith of the adoption of any safeguard measure and, as soon as possible, of a time schedule for its removal
      CHAPTER NINE

         GOVERNMENT PROCUREMENT

      Article 9.1
      General provisions
      1.   The Parties reaffirm their rights and obligations under the Agreement on Government Procurement contained in Annex 4 to the WTO Agreement (hereinafter referred to as the ‘GPA 1994’) and their interest in further expanding bilateral trading opportunities in each Party’s government procurement market.
      2.   The Parties recognise their shared interest in promoting international liberalisation of government procurement markets in the context of the rules-based international trading system. The Parties shall continue to cooperate in the review under Article XXIV:7 of the GPA 1994 and in other appropriate international fora.
      3.   Nothing in this Chapter shall be construed to derogate from either Party’s rights or obligations under the GPA 1994, or from an agreement which replaces it.
      4.   For all procurement covered by this Chapter, the Parties shall apply the provisionally agreed revised GPA text (49) (hereinafter referred to as the ‘revised GPA’), with the exception of the following:

                  (a)

                  most favoured treatment for goods, services and suppliers of any other Party (subparagraph 1(b) and paragraph 2 of Article IV of the revised GPA);

                  (b)

                  special and differential treatment for developing countries (Article V of the revised GPA);

                  (c)

                  conditions for participation (paragraph 2 of Article VIII of the revised GPA) which shall be replaced by: ‘shall not impose the condition that, in order for a supplier of a Party to participate in a procurement or be awarded a contract, the supplier has previously been awarded one or more contracts by a procuring entity of the other Party or that the supplier has prior work experience in the territory of that Party, except when prior works experience is essential to meet the requirements of the procurement;’;

                  (d)

                  institutions (Article XXI of the revised GPA); and

                  (e)

                  final provisions (Article XXII of the revised GPA).

            5.   For the purposes of the application of the revised GPA under paragraph 4:

                  (a)

                  ‘Agreement’ in the revised GPA means ‘Chapter,’ except that ‘countries not Parties to this Agreement’ means ‘non-Parties’ and ‘Party to the Agreement’ means ‘Party’;

                  (b)

                  ‘other Parties’ in the revised GPA means ‘the other Party’; and

                  (c)

                  ‘the Committee’ in the revised GPA means ‘the Working Group’.

            Article 9.2
      Scope and coverage
      1.   The procurement covered by this Chapter shall be all procurement covered by each Party’s Annexes to the GPA 1994 and any note attached thereto, including their amendments or replacements.
      2.   For the purposes of this Agreement, build-operate-transfer contracts (hereinafter referred to as ‘BOT contracts’) and public works concessions, as defined in Annex 9, shall be subject to Annex 9.
      Article 9.3
      Government Procurement Working Group
      The Working Group on Government Procurement established pursuant to Article 15.3.1 (Working Groups) shall meet, as mutually agreed or upon request of a Party, to:

                  (a)

                  consider issues regarding government procurement and BOT contracts or public works concessions that are referred to it by a Party;

                  (b)

                  exchange information relating to the government procurement and BOT contracts or public works concessions opportunities in each Party; and

                  (c)

                  discuss any other matters related to the operation of this Chapter.

            CHAPTER TEN

         INTELLECTUAL PROPERTY

         SECTION A

            General provisions

      Article 10.1
      Objectives
      The objectives of this Chapter are to:

                  (a)

                  facilitate the production and commercialisation of innovative and creative products in the Parties; and

                  (b)

                  achieve an adequate and effective level of protection and enforcement of intellectual property rights.

            Article 10.2
      Nature and scope of obligations
      1.   The Parties shall ensure an adequate and effective implementation of the international treaties dealing with intellectual property to which they are party including the Agreement on Trade-Related Aspects of Intellectual Property Rights, contained in Annex 1C to the WTO Agreement (hereinafter referred to as the ‘TRIPS Agreement’). The provisions of this Chapter shall complement and specify the rights and obligations between the Parties under the TRIPS Agreement.
      2.   For the purposes of this Agreement, intellectual property rights embody:

                  (a)

                  copyright, including copyright in computer programs and in databases, and related rights;

                  (b)

                  the rights related to patents;

                  (c)

                  trademarks;

                  (d)

                  service marks;

                  (e)

                  designs;

                  (f)

                  layout-designs (topographies) of integrated circuits;

                  (g)

                  geographical indications;

                  (h)

                  plant varieties; and

                  (i)

                  protection of undisclosed information.

            3.   Protection of intellectual property includes protection against unfair competition as referred to in article 10 bis of the Paris Convention for the Protection of Industrial Property (1967) (hereinafter referred to as the ‘Paris Convention’).
      Article 10.3
      Transfer of technology
      1.   The Parties agree to exchange views and information on their practices and policies affecting transfer of technology, both within their respective territories and with third countries. This shall in particular include measures to facilitate information flows, business partnerships, licensing and subcontracting. Particular attention shall be paid to the conditions necessary to create an adequate enabling environment for technology transfer in the host countries, including, inter alia, issues such as development of human capital and legal framework.
      2.   Each Party shall take measures, as appropriate, to prevent or control licensing practices or conditions pertaining to intellectual property rights which may adversely affect the international transfer of technology and which constitute an abuse of intellectual property rights by right holders.
      Article 10.4
      Exhaustion
      The Parties shall be free to establish their own regime for the exhaustion of intellectual property rights.

         SECTION B

            Standards concerning intellectual property rights

         Sub-section A

            Copyright and related rights

      Article 10.5
      Protection granted
      The Parties shall comply with:

                  (a)

                  Articles 1 through 22 of the International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organisations (1961) (hereinafter referred to as the ‘Rome Convention’);

                  (b)

                  Articles 1 through 18 of the Berne Convention for the Protection of Literary and Artistic Works (1971) (hereinafter referred to as the ‘Berne Convention’);

                  (c)

                  Articles 1 through 14 of the World Intellectual Property Organisation (hereinafter referred to as the ‘WIPO’) Copyright Treaty (1996) (hereinafter referred to as the ‘WCT’); and

                  (d)

                  Articles 1 through 23 of the WIPO Performances and Phonograms Treaty (1996) (hereinafter referred to as the ‘WPPT’).

            Article 10.6
      Duration of authors’ rights
      Each Party shall provide that, where the term of protection of a work is to be calculated on the basis of the life of a natural person, the term shall be not less than the life of the author and 70 years after the author’s death.
      Article 10.7
      Broadcasting organisations
      1.   The rights of broadcasting organisations shall expire not less than 50 years after the first transmission of a broadcast, whether this broadcast is transmitted by wire or over the air, including by cable or satellite.
      2.   Neither Party may permit the retransmission of television signals (whether terrestrial, cable or satellite) on the Internet without the authorisation of the right holder or right holders, if any, of the content of the signal and of the signal (50).
      Article 10.8
      Cooperation on collective management of rights
      The Parties shall endeavour to facilitate the establishment of arrangements between their respective collecting societies for the purposes of mutually ensuring easier access and delivery of content between the Parties, as well as ensuring mutual transfer of royalties for use of the Parties’ works or other copyright-protected subject matters. The Parties shall endeavour to achieve a high level of rationalisation and to improve transparency with respect to the execution of the task of their respective collecting societies.
      Article 10.9
      Broadcasting and communication to the public
      1.   For the purposes of this Article:

                  (a)

                  broadcasting means the transmission by wireless means for public reception of sounds or of images and sounds or of the representations thereof; such transmission by satellite is also ‘broadcasting’; transmission of encrypted signals is broadcasting where the means for decrypting are provided to the public by the broadcasting organisation or with its consent; and

                  (b)

                  communication to the public means the transmission to the public by any medium, otherwise than by broadcasting, of sounds of a performance or the sounds or the representations of sounds fixed in a phonogram. For the purposes of paragraph 5, ‘communication to the public’ includes making the sounds or representations of sounds fixed in a phonogram audible to the public.

            2.   Each Party shall provide performers with the exclusive right to authorise or prohibit the broadcasting by wireless means and the communication to the public of their performances, except where the performance is itself already a broadcast performance or is made from a fixation.
      3.   Each Party shall provide performers and producers of phonograms with the right to a single equitable remuneration, if a phonogram published for commercial purposes or a reproduction of such phonogram is used for broadcasting by wireless means or for any communication to the public.
      4.   Each Party shall establish in its legislation that the single equitable remuneration shall be claimed from the user by performers or producers of phonograms, or by both. The Parties may enact legislation that, in the absence of an agreement between performers and producers of phonograms, sets the terms according to which performers and producers of phonograms shall share the single equitable remuneration.
      5.   Each Party shall provide broadcasting organisations with the exclusive right to authorise or prohibit:

                  (a)

                  the re-broadcasting of their broadcasts;

                  (b)

                  the fixation of their broadcasts; and

                  (c)

                  the communication to the public of their television broadcasts if such communication is made in places accessible to the public against payment of an entrance fee. It shall be a matter for the domestic law of the State where protection of this right is claimed to determine the conditions under which it may be exercised.

            Article 10.10
      Artists’ resale right in works of Art
      The Parties agree to exchange views and information on the practices and policies concerning the artists’ resale right. Within two years of the entry into force of this Agreement, the Parties shall enter into consultations to review the desirability and feasibility of introducing an artists’ resale right in works of art in Korea.
      Article 10.11
      Limitations and exceptions
      The Parties may, in their legislation, provide for limitations of, or exceptions to, the rights granted to the right holders referred to in Articles 10.5 through 10.10 in certain special cases that do not conflict with a normal exploitation of the work and do not unreasonably prejudice the legitimate interests of the right holders.
      Article 10.12
      Protection of technological measures
      1.   Each Party shall provide adequate legal protection against the circumvention of any effective technological measures, which the person concerned carries out in the knowledge, or with reasonable grounds to know, that such person is pursuing that objective.
      2.   Each Party shall provide adequate legal protection against the manufacture, import, distribution, sale, rental, advertisement for sale or rental, or possession for commercial purposes, of devices, products or components, or the provision of services which:

                  (a)

                  are promoted, advertised or marketed for the purpose of circumvention of;

                  (b)

                  have only a limited commercially significant purpose or use other than to circumvent; or

                  (c)

                  are primarily designed, produced, adapted or performed for the purpose of enabling or facilitating the circumvention of,

            any effective technological measures.
      3.   For the purposes of this Agreement, technological measure means any technology, device or component that, in the normal course of its operation, is designed to prevent or restrict acts, in respect of works or other subject matter, which are not authorised by the right holder of any copyright or any right related to copyright as provided for by each Party’s legislation. Technological measures shall be deemed effective where the use of a protected work or other subject matter is controlled by the right holders through the application of an access control or protection process, such as encryption, scrambling or other transformation of the work or other subject matter, or a copy control mechanism, which achieves the objective of protection.
      4.   Each Party may provide for exceptions and limitations to measures implementing paragraphs 1 and 2 in accordance with its legislation and the relevant international agreements referred to in Article 10.5.
      Article 10.13
      Protection of rights management information
      1.   Each Party shall provide adequate legal protection against any person knowingly performing without authority any of the following acts:

                  (a)

                  the removal or alteration of any electronic rights management information; or

                  (b)

                  the distribution, importation for distribution, broadcasting, communication or making available to the public of works or other subject matter protected under this Agreement from which electronic rights management information has been removed or altered without authority,

            if such person knows, or has reasonable grounds to know, that by doing so it is inducing, enabling, facilitating or concealing an infringement of any copyright or any rights related to copyright as provided by the law of the relevant Party.
      2.   For the purposes of this Agreement, rights management information means any information provided by right holders which identifies the work or other subject matter referred to in this Agreement, the author or any other right holder, or information about the terms and conditions of use of the work or other subject matter, and any numbers or codes that represent such information.
      3.   Paragraph 2 shall apply when any of these items of information is associated with a copy of, or appears in connection with the communication to the public of, a work or other subject matter referred to in this Agreement.
      Article 10.14
      Transitional provision
      Korea shall fully implement the obligations of Articles 10.6 and 10.7 within two years of the entry into force of this Agreement.

         Sub-section B

            Trademarks

      Article 10.15
      Registration procedure
      The European Union and Korea shall provide for a system for the registration of trademarks in which the reasons for a refusal to register a trademark shall be communicated in writing and may be provided electronically to the applicant who will have the opportunity to contest such refusal and to appeal a final refusal judicially. The European Union and Korea shall also introduce the possibility for interested parties to oppose trademark applications. The European Union and Korea shall provide a publicly available electronic database of trademark applications and trademark registrations.
      Article 10.16
      International agreements
      The European Union and Korea shall comply with the Trademark Law Treaty (1994) and make all reasonable efforts to comply with the Singapore Treaty on the Law of Trademarks (2006).
      Article 10.17
      Exceptions to the rights conferred by a trademark
      Each Party shall provide for the fair use of descriptive terms as a limited exception to the rights conferred by a trademark and may provide for other limited exceptions, provided that limited exceptions take account of the legitimate interests of the owner of the trademark and of third parties.

         Sub-section C

            Geographical indications

          (51), (52)

      Article 10.18
      Recognition of geographical indications for agricultural products and foodstuffs and wines
      1.   Having examined the Agricultural Products Quality Control Act, with its implementing rules, in so far as it relates to the registration, control and protection of geographical indications for agricultural products and foodstuffs in Korea, the European Union concludes that this legislation meets the elements laid down in paragraph 6.
      2.   Having examined Council Regulation (EC) No 510/2006, with its implementing rules, for the registration, control and protection of geographical indications of agricultural products and foodstuffs in the European Union, and Council Regulation (EC) No 1234/2007 on the common organisation of the market in wine, Korea concludes that this legislation meets the elements laid down in paragraph 6.
      3.   Having examined a summary of the specifications of the agricultural products and foodstuffs corresponding to the geographical indications of Korea listed in Annex 10-A, which have been registered by Korea under the legislation referred to in paragraph 1, the European Union undertakes to protect the geographical indications of Korea listed in Annex 10-A according to the level of protection laid down in this Chapter.
      4.   Having examined a summary of the specifications of the agricultural products and foodstuffs corresponding to the geographical indications of the European Union listed in Annex 10-A, which have been registered by the European Union under the legislation referred to in paragraph 2, Korea undertakes to protect the geographical indications of the European Union listed in Annex 10-A according to the level of protection laid down in this Chapter.
      5.   Paragraph 3 shall apply to geographical indications for wines with respect to geographical indications added pursuant to Article 10.24.
      6.   The European Union and Korea agree that the elements for the registration and control of geographical indications referred to in paragraphs 1 and 2 are the following:

                  (a)

                  a register listing geographical indications protected in their respective territories;

                  (b)

                  an administrative process verifying that geographical indications identify a good as originating in a territory, region or locality of either Party, where a given quality, reputation or other characteristic of the good is essentially attributable to its geographical origin;

                  (c)

                  a requirement that a registered name shall correspond to a specific product or products for which a product specification is laid down which may only be amended by due administrative process;

                  (d)

                  control provisions applying to production;

                  (e)

                  legal provisions laying down that a registered name may be used by any operator marketing the agricultural product or foodstuff conforming to the corresponding specification; and

                  (f)

                  an objection procedure that allows the legitimate interests of prior users of names, whether those names are protected as a form of intellectual property or not, to be taken into account.

            Article 10.19
      Recognition of specific geographical indications for wines (53), aromatised wines (54) and spirits (55)

      1.   In Korea, the geographical indications of the European Union listed in Annex 10-B shall be protected for those products which use these geographical indications in accordance with the relevant laws of the European Union on geographical indications.
      2.   In the European Union, the geographical indications of Korea listed in Annex 10-B shall be protected for those products which use these geographical indications in accordance with the relevant laws of Korea on geographical indications.
      Article 10.20
      Right of use
      A name protected under this Sub-section may be used by any operator marketing agricultural products, foodstuffs, wines, aromatised wines or spirits conforming to the corresponding specification.
      Article 10.21
      Scope of protection
      1.   Geographical indications referred to in Articles 10.18 and 10.19 shall be protected against:

                  (a)

                  the use of any means in the designation or presentation of a good that indicates or suggests that the good in question originates in a geographical area other than the true place of origin in a manner which misleads the public as to the geographical origin of the good;

                  (b)

                  the use of a geographical indication identifying a good for a like good (56) not originating in the place indicated by the geographical indication in question, even where the true origin of the good is indicated or the geographical indication is used in translation or transcription or accompanied by expressions such as ‘kind’, ‘type’, ‘style’, ‘imitation’ or the like; and

                  (c)

                  any other use which constitutes an act of unfair competition within the meaning of Article 10 bis of the Paris Convention.

            2.   This Agreement shall in no way prejudice the right of any person to use, in the course of trade, that person’s name or the name of that person’s predecessor in business, except where such name is used in such a manner as to mislead consumers.
      3.   If geographical indications of the Parties are homonymous, protection shall be granted to each indication provided that it has been used in good faith. The Working Group on Geographical Indications shall decide the practical conditions of use under which the homonymous geographical indications will be differentiated from each other, taking into account the need to ensure equitable treatment of the producers concerned and that consumers are not misled. If a geographical indication protected through this Agreement is homonymous with a geographical indication of a third country, each Party shall decide the practical conditions of use under which the homonymous geographical indications will be differentiated from each other, taking into account the need to ensure equitable treatment of the producers concerned and that consumers are not misled.
      4.   Nothing in this Agreement shall oblige the European Union or Korea to protect a geographical indication which is not or ceases to be protected in its country of origin or which has fallen into disuse in that country.
      5.   The protection of a geographical indication under this Article is without prejudice to the continued use of a trademark which has been applied for, registered or established by use, if that possibility is provided for by the legislation concerned, in the territory of a Party before the date of the application for protection or recognition of the geographical indication, provided that no grounds for the trademark’s invalidity or revocation exist in the legislation of the Party concerned. The date of application for protection or recognition of the geographical indication is determined in accordance with Article 10.23.2.
      Article 10.22
      Enforcement of protection
      The Parties shall enforce the protection provided for in Articles 10.18 through 10.23 on their own initiative by appropriate intervention of their authorities. They shall also enforce such protection at the request of an interested party.
      Article 10.23
      Relationship with trademarks
      1.   The registration of a trademark that corresponds to any of the situations referred to in Article 10.21.1 in relation to a protected geographical indication for like goods, shall be refused or invalidated by the Parties, provided an application for registration of the trademark is submitted after the date of application for protection or recognition of the geographical indication in the territory concerned.
      2.   For the purposes of paragraph 1:

                  (a)

                  for geographical indications referred to in Articles 10.18 and 10.19, the date of application for protection or recognition shall be the date when this Agreement enters into force; and

                  (b)

                  for geographical indications referred to in Article 10.24, the date of application for protection or recognition shall be the date of a Party’s receipt of a request by the other Party to protect or recognise a geographical indication.

            Article 10.24
      Addition of geographical indications for protection (57)

      1.   The European Union and Korea agree to add geographical indications to be protected to the Annexes 10-A and 10-B in accordance with the procedure set out in Article 10.25.
      2.   The European Union and Korea agree to process, without undue delay, the other’s requests for adding geographical indications to be protected to the Annexes.
      3.   A name may not be registered as a geographical indication where it conflicts with the name of a plant variety, including a grape variety, or an animal breed and as a result is likely to mislead the consumer as to the true origin of the product.
      Article 10.25
      Working Group on Geographical Indications
      1.   The Working Group on Geographical Indications established pursuant to Article 15.3.1 (Working Groups) shall meet, as mutually agreed or upon request of a Party, for the purpose of intensifying cooperation between the Parties and dialogue on geographical indications. The Working Group may make recommendations and adopt decisions by consensus.
      2.   The location of the meeting shall alternate between the Parties. The Working Group shall meet at a time and a place and in a manner which may include by videoconference, mutually determined by the Parties, but no later than 90 days after the request.
      3.   The Working Group may decide:

                  (a)

                  to modify Annexes 10-A and 10-B to add individual geographical indications of the European Union or Korea that, after having completed the relevant procedure referred to in Articles 10.18.3 and 10.18.4, where applicable, are also determined by the other Party to constitute geographical indications and will be protected in the territory of that other Party;

                  (b)

                  to modify (58) the Annexes referred to in subparagraph (a) to remove individual geographical indications that cease to be protected in the Party of origin (59) or that, in accordance with the applicable legislation, no longer meet the conditions to be considered a geographical indication in the other Party; and

                  (c)

                  that a reference to legislation in this Agreement should be taken to be a reference to that legislation as amended and replaced and in force at a particular date after the entry into force of this Agreement.

            4.   The Working Group shall also ensure the proper functioning of this Sub-section and may consider any matter related to its implementation and operation. In particular, it shall be responsible for:

                  (a)

                  exchanging information on legislative and policy developments on geographical indications;

                  (b)

                  exchanging information on individual geographical indications for the purpose of considering their protection in accordance with this Agreement; and

                  (c)

                  exchanging information to optimise the operation of this Agreement.

            5.   The Working Group may discuss any matter of mutual interest in the area of geographical indications.
      Article 10.26
      Individual applications for protection of geographical indications
      The provisions of this Sub-section are without prejudice to the right to seek recognition and protection of a geographical indication under the relevant legislation of the European Union or Korea.

         Sub-section D

            Designs

      Article 10.27
      Protection of registered designs
      1.   The European Union and Korea shall provide for the protection of independently created designs that are new and that are original or have individual character (60).
      2.   This protection shall be provided by registration, and shall confer exclusive rights upon their holders in accordance with this Sub-section.
      Article 10.28
      Rights conferred by registration
      The owner of a protected design shall have the right to prevent third parties not having the owner’s consent, at least from making, offering for sale, selling, importing, exporting or using articles bearing or embodying the protected design when such acts are undertaken for commercial purposes, unduly prejudice the normal exploitation of the design, or are not compatible with fair trade practice.
      Article 10.29
      Protection conferred to unregistered appearance
      The European Union and Korea shall provide the legal means to prevent the use of the unregistered appearance of a product, only if the contested use results from copying the unregistered appearance of such product (61). Such use shall at least cover presenting (62), importing or exporting goods.
      Article 10.30
      Term of protection
      1.   The duration of protection available in the Parties following registration shall amount to at least 15 years.
      2.   The duration of protection available in the European Union and Korea for unregistered appearance shall amount to at least three years.
      Article 10.31
      Exceptions
      1.   The European Union and Korea may provide limited exceptions to the protection of designs, provided that such exceptions do not unreasonably conflict with the normal exploitation of protected designs and do not unreasonably prejudice the legitimate interests of the owner of the protected design, taking account of the legitimate interests of third parties.
      2.   Design protection shall not extend to designs dictated essentially by technical or functional considerations.
      3.   A design right shall not subsist in a design which is contrary to public policy or to accepted principles of morality.
      Article 10.32
      Relationship with copyright
      A design protected by a design right registered in the European Union or in Korea in accordance with this Sub-section shall also be eligible for protection under the law of copyright applicable in the territory of the Parties as from the date on which the design was created or fixed in any form (63).

         Sub-section E

            Patents

      Article 10.33
      International agreement
      The Parties shall make all reasonable efforts to comply with articles 1 through 16 of the Patent Law Treaty (2000).
      Article 10.34
      Patents and public health
      1.   The Parties recognise the importance of the Declaration on the TRIPS Agreement and Public Health, adopted on 14 November 2001 (hereinafter referred to as the ‘Doha Declaration’) by the Ministerial Conference of the WTO. In interpreting and implementing the rights and obligations under this Sub-section, the Parties are entitled to rely upon the Doha Declaration.
      2.   Each Party shall contribute to the implementation of and shall respect the Decision of the WTO General Council of 30 August 2003 on paragraph 6 of the Doha Declaration, as well as the Protocol amending the TRIPS Agreement, done at Geneva on 6 December 2005.
      Article 10.35
      Extension of the duration of the rights conferred by patent protection
      1.   The Parties recognise that pharmaceutical products (64) and plant protection products (65) protected by a patent in their respective territories are subject to an administrative authorisation or registration procedure before being put on their markets.
      2.   The Parties shall provide, at the request of the patent owner, for the extension of the duration of the rights conferred by the patent protection to compensate the patent owner for the reduction in the effective patent life as a result of the first authorisation to place the product on their respective markets. The extension of the duration of the rights conferred by the patent protection may not exceed five years (66).
      Article 10.36
      Protection of data submitted to obtain a marketing authorisation for pharmaceutical (67) products
      1.   The Parties shall guarantee the confidentiality, non-disclosure of and non-reliance on data submitted for the purpose of obtaining an authorisation to put a pharmaceutical product on the market.
      2.   For that purpose, the Parties shall ensure in their respective legislation that data, as referred to in Article 39 of the TRIPS Agreement, concerning safety and efficacy, submitted for the first time by an applicant to obtain a marketing authorisation for a new pharmaceutical product in the territory of the respective Parties, is not used for granting another marketing authorisation for a pharmaceutical product, unless proof of the explicit consent of the marketing authorisation holder to use these data is provided.
      3.   The period of data protection should be at least five years starting from the date of the first marketing authorisation obtained in the territory of the respective Parties.
      Article 10.37
      Protection of data submitted to obtain a marketing authorisation for plant protection products
      1.   The Parties shall determine safety and efficacy requirements before authorising the placing on their respective markets of plant protection products.
      2.   The Parties shall ensure that tests, study reports or information submitted for the first time by an applicant to obtain a marketing authorisation for a plant protection product are not used by third parties or relevant authorities for the benefit of any other person aiming at achieving a marketing authorisation for a plant protection product, unless proof of the explicit consent of the first applicant to use these data is provided. This protection will be hereinafter referred to as data protection.
      3.   The period of data protection should be at least 10 years starting from the date of the first marketing authorisation in the respective Parties.
      Article 10.38
      Implementation
      The Parties shall take the necessary measures to ensure full effectiveness of the protection foreseen in this Sub-section and actively cooperate and engage in a constructive dialogue in that regard.

         Sub-section F

            Other provisions

      Article 10.39
      Plant varieties
      Each Party shall provide for the protection of plant varieties and comply with the International Convention for the Protection of New Varieties of Plants (1991).
      Article 10.40
      Genetic resources, traditional knowledge and folklore
      1.   Subject to their legislation, the Parties shall respect, preserve and maintain knowledge, innovations and practices of indigenous and local communities embodying traditional lifestyles relevant for the conservation and sustainable use of biological diversity and promote their wider application with the involvement and approval of the holders of such knowledge, innovations and practices and encourage the equitable sharing of the benefits arising from the utilisation of such knowledge, innovations and practices.
      2.   The Parties agree to regularly exchange views and information on relevant multilateral discussions:

                  (a)

                  in WIPO, on the issues dealt with in the framework of the Intergovernmental Committee on Genetic Resources, Traditional Knowledge and Folklore;

                  (b)

                  in the WTO, on the issues related to the relationship between the TRIPS Agreement and the Convention on Biological Diversity (hereinafter referred to as the ‘CBD’), and the protection of traditional knowledge and folklore; and

                  (c)

                  in the CBD, on the issues related to an international regime on access to genetic resources and benefit sharing.

            3.   Following the conclusion of the relevant multilateral discussions referred to in paragraph 2, the Parties agree, at the request of either Party, to review this Article in the Trade Committee in the light of the results and conclusion of such multilateral discussions. The Trade Committee may adopt any decision necessary to give effect to the results of the review.

         SECTION C

            Enforcement of intellectual property rights

      Article 10.41
      General obligations
      1.   The Parties reaffirm their commitments under the TRIPS Agreement, and in particular Part III thereof and shall ensure that the following complementary measures, procedures and remedies are available under their legislation so as to permit effective action against any act of infringement of intellectual property rights (68) covered by this Agreement.
      2.   Those measures, procedures and remedies shall:

                  (a)

                  include expeditious remedies to prevent infringements and remedies which constitute a deterrent to further infringements;

                  (b)

                  be fair and equitable;

                  (c)

                  not be unnecessarily complicated or costly, or entail unreasonable time limits or unwarranted delays; and

                  (d)

                  be effective, proportionate and dissuasive, and be applied in such a manner as to avoid the creation of barriers to legitimate trade and to provide for safeguards against their abuse.

            Article 10.42
      Entitled applicants
      Each Party shall recognise as persons entitled to seek application of the measures, procedures and remedies referred to in this Section and in Part III of the TRIPS Agreement:

                  (a)

                  the holders of intellectual property rights in accordance with the provisions of the applicable law;

                  (b)

                  all other persons authorised to use those rights, in particular licensees, in so far as permitted by, and in accordance with, the provisions of the applicable law;

                  (c)

                  intellectual property collective rights management bodies which are regularly recognised as having a right to represent holders of intellectual property rights, in so far as permitted by, and in accordance with, the provisions of the applicable law; and

                  (d)

                  a federation or an association having the legal standing and authority to assert those rights, in so far as permitted by, and in accordance with, the provisions of the applicable law.

         Sub-section A

            Civil measures, procedures and remedies

      Article 10.43
      Evidence
      Each Party shall take such measures as necessary, in the case of an infringement of an intellectual property right committed on a commercial scale, to enable the competent judicial authorities to order, where appropriate and following a party’s application, the submission of banking, financial or commercial documents under the control of the opposing party, subject to the protection of confidential information.
      Article 10.44
      Provisional measures for preserving evidence
      1.   Each Party shall ensure that, even before the commencement of proceedings on the merits of the case, the competent judicial authorities may, on application by a party who has presented reasonably available evidence to support its claims that its intellectual property right has been infringed or is about to be infringed, order prompt and effective provisional measures to preserve relevant evidence in respect of the alleged infringement, subject to the protection of confidential information.
      2.   Each Party may provide that such measures include the detailed description, with or without the taking of samples, or the physical seizure of the infringing goods, and in appropriate cases, the materials and implements used in the production or distribution of these goods and the documents relating thereto. Those measures shall be taken, if necessary without the other party being heard, in particular where any delay is likely to cause irreparable harm to the right holder or where there is a demonstrable risk of evidence being destroyed.
      Article 10.45
      Right of information
      1.   Each Party shall ensure that, during civil proceedings concerning an infringement of an intellectual property right and in response to a justified and proportionate request of the claimant, the competent judicial authorities may order the infringer and/or any other person which is party to a litigation or a witness therein to provide information on the origin and distribution networks of the goods or services which infringe an intellectual property right.

                  (a)

                  ‘Any other person’ in this paragraph means a person who:

                              (i)

                              was found in possession of the infringing goods on a commercial scale;

                              (ii)

                              was found to be using the infringing services on a commercial scale;

                              (iii)

                              was found to be providing on a commercial scale services used in infringing activities; or

                              (iv)

                              was indicated by the person referred to in this subparagraph as being involved in the production, manufacture or distribution of the goods or the provision of the services.

                  (b)

                  Information shall, as appropriate, comprise:

                              (i)

                              the names and addresses of the producers, manufacturers, distributors, suppliers and other previous holders of the goods or services, as well as the intended wholesalers and retailers; or

                              (ii)

                              information on the quantities produced, manufactured, delivered, received or ordered, as well as the price obtained for the goods or services in question.

            2.   This Article shall apply without prejudice to other statutory provisions which:

                  (a)

                  grant the right holder rights to receive fuller information;

                  (b)

                  govern the use in civil or criminal proceedings of the information communicated pursuant to this Article;

                  (c)

                  govern responsibility for misuse of the right of information;

                  (d)

                  afford an opportunity for refusing to provide information which would force the person referred to in paragraph 1 to admit his own participation or that of his close relatives in an infringement of an intellectual property right; or

                  (e)

                  govern the protection of confidentiality of information sources or the processing of personal data.

            Article 10.46
      Provisional and precautionary measures
      1.   Each Party shall ensure that the judicial authorities may, at the request of the applicant, issue an interlocutory injunction intended to prevent any imminent infringement of an intellectual property right, to forbid, on a provisional basis and subject, where appropriate, to a recurring penalty payment where provided for by its legislation, the continuation of the alleged infringements of that right, or to make such continuation subject to the lodging of guarantees intended to ensure the compensation of the right holder. An interlocutory injunction may also be issued against an intermediary (69) whose services are being used by a third party to infringe copyright, related rights, trademarks or geographical indications.
      2.   An interlocutory injunction may also be issued to order the seizure of the goods suspected of infringing an intellectual property right so as to prevent their entry into or movement within the channels of commerce.
      3.   In the case of an infringement committed on a commercial scale, each Party shall ensure that, if the applicant demonstrates circumstances likely to endanger the recovery of damages, the judicial authorities may order the precautionary seizure of the movable and immovable property of the alleged infringer, including the blocking of bank accounts and other assets.
      Article 10.47
      Corrective measures
      1.   Each Party shall ensure that the competent judicial authorities may order, at the request of the applicant and without prejudice to any damages to the right holder by reason of the infringement, and without compensation of any sort, destruction of goods that they have found to be infringing an intellectual property right or any other measures to definitively remove those goods from the channels of commerce. If appropriate, the competent judicial authorities may also order destruction of materials and implements principally used in the creation or manufacture of those goods.
      2.   The judicial authorities shall order that those measures be carried out at the expense of the infringer, unless particular reasons are invoked for not doing so.
      3.   In considering a request for corrective measures, the need for proportionality between the seriousness of the infringement and the remedies ordered as well as the interests of third parties shall be taken into account.
      Article 10.48
      Injunctions
      1.   Each Party shall ensure that, where a judicial decision is taken finding an infringement of an intellectual property right, the judicial authorities may issue against the infringer an injunction aimed at prohibiting the continuation of the infringement.
      2.   Where provided for by law, non-compliance with an injunction shall, where appropriate, be subject to a recurring penalty payment, with a view to ensuring compliance. Each Party shall also ensure that right holders are in a position to apply for an injunction against intermediaries (70) whose services are being used by a third party to infringe copyright, related rights, trademarks or geographical indications.
      Article 10.49
      Alternative measures
      Each Party may provide that, in appropriate cases and at the request of the person liable to be subject to the measures provided for in Article 10.47 or 10.48, the competent judicial authorities may order pecuniary compensation to be paid to the injured party instead of applying the measures provided for in Article 10.47 or 10.48 if that person acted unintentionally and without negligence, if execution of the measures in question would cause him or her disproportionate harm and if pecuniary compensation to the injured party appears reasonably satisfactory.
      Article 10.50
      Damages
      1.   Each Party shall ensure that when the judicial authorities set damages:

                  (a)

                  they shall take into account all appropriate aspects, such as the negative economic consequences, including lost profits, which the injured party has suffered, any unfair profits made by the infringer and, in appropriate cases, elements other than economic factors, such as the moral prejudice caused to the right holder by the infringement; or

                  (b)

                  as an alternative to subparagraph (a), they may, in appropriate cases, set the damages as a lump sum on the basis of elements such as at least the amount of royalties or fees which would have been due if the infringer had requested authorisation to use the intellectual property right in question.

            2.   Where the infringer did not knowingly, or with reasonable grounds to know, engage in infringing activity, the Parties may provide that the judicial authorities may order the recovery of profits or the payment of damages which may be pre-established.
      3.   In civil judicial proceedings, each Party, at least with respect to works, phonograms, and performances protected by copyright or related rights, and in cases of trademark counterfeiting, may establish or maintain pre-established damages, which shall be available on the election of the right holder.
      Article 10.51
      Legal costs
      Each Party shall ensure that reasonable and proportionate legal costs and other expenses incurred by the successful party shall as a general rule be borne by the unsuccessful party, unless equity does not allow as such.
      Article 10.52
      Publication of judicial decisions
      In cases of infringement of an intellectual property right, each Party shall ensure that the judicial authorities may order, where appropriate, at the request of the applicant and at the expense of the infringer, appropriate measures for the dissemination of the information concerning the decision, including displaying the decision and publishing it in full or in part. Each Party may provide for other additional publicity measures which are appropriate to the particular circumstances, including prominent advertising.
      Article 10.53
      Presumption of authorship or ownership
      In civil proceedings involving copyright or related rights, each Party shall provide for a presumption that, in the absence of proof to the contrary, the person or entity whose name is indicated as the author or related right holder of the work or subject matter in the usual manner is the designated right holder in such work or subject matter.

         Sub-section B

            Criminal enforcement

      Article 10.54
      Scope of criminal enforcement
      Each Party shall provide for criminal procedures and penalties to be applied at least in cases of wilful trademark counterfeiting and copyright and related rights (71) piracy on a commercial scale.
      Article 10.55
      Geographical indications and designs counterfeiting
      Subject to its national or constitutional law and regulations, each Party shall consider adopting measures to establish the criminal liability for counterfeiting geographical indications and designs.
      Article 10.56
      Liability of legal persons
      1.   Each Party shall adopt such measures as may be necessary, consistent with its legal principles, to establish the liability of legal persons for the offences referred to in Article 10.54.
      2.   Such liability shall be without prejudice to the criminal liability of the natural persons who have committed the criminal offences.
      Article 10.57
      Aiding and abetting
      The provisions of this Sub-section shall apply to aiding and abetting of the offences referred to in Article 10.54.
      Article 10.58
      Seizure
      In case of an offence referred to in Article 10.54, each Party shall provide that its competent authorities shall have the authority to order the seizure of suspected counterfeit trademark goods or pirated copyright goods, any related materials and implements predominantly used in the commission of the alleged offence, documentary evidence relevant to the alleged offence and any assets derived from, or obtained directly or indirectly through, the infringing activity.
      Article 10.59
      Penalties
      For the offences referred to in Article 10.54, each Party shall provide for penalties that include sentences of imprisonment and/or monetary fines that are effective, proportionate and dissuasive.
      Article 10.60
      Confiscation
      1.   For the offences referred to in Article 10.54, each Party shall provide that its competent authorities shall have the authority to order confiscation and/or destruction of all counterfeit trademark goods or pirated copyright goods, materials and implements predominantly used in the creation of counterfeit trademark goods or pirated copyright goods and the assets derived from, or obtained directly or indirectly through, the infringing activity.
      2.   Each Party shall ensure that the counterfeit trademark goods and pirated copyright goods that have been confiscated under this Article shall, if not destroyed, be disposed of outside the channels of commerce, under the condition that the goods are not dangerous for the health and security of persons.
      3.   Each Party shall further ensure that confiscation and destruction under this Article shall occur without compensation of any kind of the defendant.
      4.   Each Party may provide that its judicial authorities have the authority to order the confiscation of assets the value of which corresponds to that of such assets derived from, or obtained directly or indirectly through, the infringing activity.
      Article 10.61
      Rights of third parties
      Each Party shall ensure that the rights of third parties shall be duly protected and guaranteed.

         Sub-section C

            Liability of online service providers

      Article 10.62
      Liability of online service providers (72)

      The Parties recognise that the services of intermediaries may be used by third parties for infringing activities. To ensure the free movement of information services and at the same time enforce intellectual property rights in the digital environment, each Party shall provide for the measures set out in Articles 10.63 through 10.66 for intermediary service providers where they are in no way involved with the information transmitted.
      Article 10.63
      Liability of online service providers: ‘mere conduit’
      1.   Where an information society service is provided that consists of the transmission in a communication network of information provided by a recipient of the service, or the provision of access to a communication network, the Parties shall ensure that the service provider is not liable for the information transmitted, on condition that the provider:

                  (a)

                  does not initiate the transmission;

                  (b)

                  does not select the receiver of the transmission; and

                  (c)

                  does not select or modify the information contained in the transmission.

            2.   The acts of transmission and of provision of access referred to in paragraph 1 include the automatic, intermediate and transient storage of the information transmitted in so far as such storage takes place for the sole purpose of carrying out the transmission in the communication network, and provided that the information is not stored for any period longer than is reasonably necessary for the transmission.
      3.   This Article shall not affect the possibility, in accordance with the Parties’ legal systems, of a judicial or administrative authority requiring the service provider to terminate or prevent an infringement.
      Article 10.64
      Liability of online service providers: ‘caching’
      1.   Where an information society service is provided that consists of the transmission in a communication network of information provided by a recipient of the service, the Parties shall ensure that the service provider is not liable for the automatic, intermediate and temporary storage of that information, performed for the sole purpose of making more efficient the information’s onward transmission to other recipients of the service upon their request, on condition that the provider:

                  (a)

                  does not modify the information;

                  (b)

                  complies with conditions on access to the information;

                  (c)

                  complies with rules regarding updating of the information, specified in a manner widely recognised and used by industry;

                  (d)

                  does not interfere with the lawful use of technology, widely recognised and used by industry, to obtain data on the use of the information; and

                  (e)

                  acts expeditiously to remove or to disable access to the information it has stored upon obtaining actual knowledge of the fact that the information at the initial source of the transmission has been removed from the network, or access to it has been disabled, or that a judicial or an administrative authority has ordered such removal or disablement.

            2.   This Article shall not affect the possibility, in accordance with the Parties’ legal systems, of a judicial or administrative authority requiring the service provider to terminate or prevent an infringement.
      Article 10.65
      Liability of online service providers: ‘hosting’
      1.   Where an information society service is provided that consists of the storage of information provided by a recipient of the service, the Parties shall ensure that the service provider is not liable for the information stored at the request of a recipient of the service, on condition that the provider:

                  (a)

                  does not have actual knowledge of illegal activity or information and, as regards claims for damages, is not aware of facts or circumstances from which the illegal activity or information is apparent; or

                  (b)

                  upon obtaining such knowledge or awareness acts expeditiously to remove or to disable access to the information.

            2.   Paragraph 1 shall not apply when the recipient of the service is acting under the authority or the control of the provider.
      3.   This Article shall not affect the possibility, in accordance with the Parties’ legal systems, of a judicial or administrative authority requiring the service provider to terminate or prevent an infringement, nor does it affect the possibility of the Parties establishing procedures governing the removal or disabling of access to information.
      Article 10.66
      No general obligation to monitor
      1.   The Parties shall not impose a general obligation on providers, when providing the services covered by Articles 10.63 through 10.65, to monitor the information which they transmit or store, nor a general obligation to actively seek facts or circumstances indicating illegal activity.
      2.   The Parties may establish obligations for information society service providers to promptly inform the competent authorities of alleged illegal activities undertaken or information provided by recipients of their service, or to communicate to the competent authorities, at their request, information enabling the identification of recipients of their service with whom they have storage agreements.

         Sub-section D

            Other provisions

      Article 10.67
      Border measures
      1.   Each Party shall, unless otherwise provided for in this Section, adopt procedures (73) to enable a right holder, who has valid grounds for suspecting that the importation, exportation, re-exportation, customs transit, transhipment, placement under a free zone (74), placement under a suspensive procedure (75) or a bonded warehouse of goods infringing an intellectual property right (76) may take place, to lodge an application in writing with competent authorities, administrative or judicial, for the suspension by the customs authorities of the release into free circulation or the detention of such goods.
      2.   The Parties shall provide that when the customs authorities, in the course of their actions and before an application has been lodged by a right holder or granted, have sufficient grounds for suspecting that goods infringe an intellectual property right, they may suspend the release of the goods or detain them in order to enable the right holder to submit an application for action in accordance with the paragraph 1.
      3.   Any rights or obligations established in the implementation of Section 4 of Part III of the TRIPS Agreement concerning the importer shall also be applicable to the exporter or if necessary to the holder (77) of the goods.
      4.   Korea shall fully implement the obligation under paragraphs 1 and 2 with respect to subparagraph (c)(i) and (c)(iii) of footnote 27 within two years of the entry into force of this Agreement.
      Article 10.68
      Codes of conduct
      The Parties shall encourage:

                  (a)

                  the development by trade or professional associations or organisations of codes of conduct aimed at contributing towards the enforcement of intellectual property rights, particularly by recommending the use on optical discs of a code enabling the identification of the origin of their manufacture; and

                  (b)

                  the submission to the competent authorities of the Parties of draft codes of conduct and of any evaluations of the application of these codes of conduct.

            Article 10.69
      Cooperation
      1.   The Parties agree to cooperate with a view to supporting implementation of the commitments and obligations undertaken under this Chapter. Areas of cooperation include, but are not limited to, the following activities:

                  (a)

                  exchange of information on the legal framework concerning intellectual property rights and relevant rules of protection and enforcement; exchange of experiences on legislative progress;

                  (b)

                  exchange of experiences on enforcement of intellectual property rights;

                  (c)

                  exchange of experiences on enforcement at central and sub-central level by customs, police, administrative and judiciary bodies; coordination to prevent exports of counterfeit goods, including with other countries;

                  (d)

                  capacity-building; and

                  (e)

                  promotion and dissemination of information on intellectual property rights in, inter alia, business circles and civil society; promotion of public awareness of consumers and right holders.

            2.   Without prejudice and as a complement to paragraph 1, the European Union and Korea agree to establish and maintain an effective dialogue on intellectual property issues (IP Dialogue) to address topics relevant to the protection and enforcement of intellectual property rights covered by this Chapter, and any other relevant issue.
      CHAPTER ELEVEN

         COMPETITION

         SECTION A

            Competition

      Article 11.1
      Principles
      1.   The Parties recognise the importance of free and undistorted competition in their trade relations. The Parties undertake to apply their respective competition laws so as to prevent the benefits of the trade liberalisation process in goods, services and establishment from being removed or eliminated by anti-competitive business conduct or anti-competitive transactions.
      2.   The Parties shall maintain in their respective territories comprehensive competition laws which effectively address restrictive agreements, concerted practices (78) and abuse of dominance by one or more enterprises, and which provide effective control of concentrations between enterprises.
      3.   The Parties agree that the following activities restricting competition are incompatible with the proper functioning of this Agreement, in so far as they may affect trade between them:

                  (a)

                  agreements between enterprises, decisions by associations of enterprises and concerted practices, which have as their object or effect the prevention, restriction or distortion of competition in the territory of either Party as a whole or in a substantial part thereof;

                  (b)

                  any abuse by one or more enterprises of a dominant position in the territory of either Party as a whole or in a substantial part thereof; or

                  (c)

                  concentrations between enterprises, which significantly impede effective competition, in particular as a result of the creation or strengthening of a dominant position in the territory of either Party as a whole or in a substantial part thereof.

            Article 11.2
      Definitions
      For the purposes of this Section, competition laws means:

                  (a)

                  for the European Union, Articles 101, 102 and 106 of the Treaty on the Functioning of the European Union, Council Regulation (EC) No 139/2004 on the control of concentrations between undertakings, and their implementing regulations and amendments;

                  (b)

                  for Korea, the Monopoly Regulation and Fair Trade Act and its implementing regulations and amendments; and

                  (c)

                  any changes that instruments set out in this Article may undergo after the entry into force of this Agreement.

            Article 11.3
      Implementation
      1.   The Parties shall maintain an authority or authorities responsible for, and appropriately equipped for, the implementation of the competition laws set out in Article 11.2.
      2.   The Parties recognise the importance of applying their respective competition laws in a transparent, timely and non-discriminatory manner, respecting the principles of procedural fairness and rights of defence of the parties concerned.
      3.   Upon request of a Party, the other Party shall make available to the requesting Party public information concerning its competition law enforcement activities and legislation related to the obligations covered by this Section.
      Article 11.4
      Public enterprises and enterprises entrusted with special rights (79) or exclusive rights
      1.   With respect to public enterprises and enterprises entrusted with special rights or exclusive rights:

                  (a)

                  neither Party shall adopt or maintain any measure contrary to the principles contained in Article 11.1; and

                  (b)

                  the Parties shall ensure that such enterprises are subject to the competition laws set out in Article 11.2,

            in so far as the application of these principles and competition laws does not obstruct the performance, in law or in fact, of the particular tasks assigned to them.
      2.   Nothing in paragraph 1 shall be construed to prevent a Party from establishing or maintaining a public enterprise, entrusting enterprises with special or exclusive rights or maintaining such rights.
      Article 11.5
      State monopolies
      1.   Each Party shall adjust state monopolies of a commercial character so as to ensure that no discriminatory measure (80) regarding the conditions under which goods are procured and marketed exists between natural or legal persons of the Parties.
      2.   Nothing in paragraph 1 shall be construed to prevent a Party from establishing or maintaining a state monopoly.
      3.   This Article is without prejudice to the rights and obligations set out under Chapter Nine (Government Procurement).
      Article 11.6
      Cooperation
      1.   The Parties recognise the importance of cooperation and coordination between their respective competition authorities to further enhance effective competition law enforcement and to fulfil the objectives of this Agreement through the promotion of competition and the curtailment of anti-competitive business conduct or anti-competitive transactions.
      2.   The Parties shall cooperate in relation to their respective enforcement policies and in the enforcement of their respective competition laws, including through enforcement cooperation, notification, consultation and exchange of non-confidential information based on the Agreement between the European Community and the Government of the Republic of Korea concerning cooperation on anti-competitive activities signed on 23 May 2009.
      Article 11.7
      Consultation
      1.   In the absence of more specific rules in the agreement referred to in Article 11.6.2, a Party shall, on request of the other Party, enter into consultations regarding representations made by the other Party, to foster mutual understanding or to address specific matters that arise under this Section. In its request, the other Party shall indicate, if relevant, how the matter affects trade between the Parties.
      2.   The Parties shall promptly discuss, at the request of a Party, any questions arising from the interpretation or application of this Section.
      3.   To facilitate discussion of the matter that is the subject of the consultations, each Party shall endeavour to provide relevant non-confidential information to the other Party.
      Article 11.8
      Dispute settlement
      Neither Party may have recourse to Chapter Fourteen (Dispute Settlement) for any matter arising under this Section.

         SECTION B

            Subsidies

      Article 11.9
      Principles
      The Parties agree to use their best endeavours to remedy or remove through the application of their competition laws or otherwise, distortions of competition caused by subsidies in so far as they affect international trade, and to prevent the occurrence of such situations.
      Article 11.10
      Definitions of a subsidy and specificity
      1.   A subsidy is a measure which fulfils the conditions set out in Article 1.1 of the SCM Agreement.
      2.   A subsidy is specific if it falls within the meaning of Article 2 of the SCM Agreement. A subsidy shall be subject to this Section only if it is specific within the meaning of Article 2 of the SCM Agreement.
      Article 11.11
      Prohibited subsidies (81), (82)

      The following subsidies shall be deemed to be specific under the conditions of Article 2 of the SCM Agreement and shall be prohibited for the purposes of this Agreement in so far as they adversely affect international trade of the Parties (83):

                  (a)

                  subsidies granted under any legal arrangement whereby a government or any public body is responsible for covering debts or liabilities of certain enterprises within the meaning of Article 2.1 of the SCM Agreement without any limitation, in law or in fact, as to the amount of those debts and liabilities or the duration of such responsibility; and

                  (b)

                  subsidies (such as loans and guarantees, cash grants, capital injections, provision of assets below market prices or tax exemptions) to insolvent or ailing enterprises, without a credible restructuring plan based on realistic assumptions with a view to ensuring the return of the insolvent or ailing enterprise within a reasonable period of time to long-term viability and without the enterprise significantly contributing itself to the costs of restructuring. This does not prevent the Parties from providing subsidies by way of temporary liquidity support in the form of loan guarantees or loans limited to the amount needed to merely keep an ailing enterprise in business for the time necessary to work out a restructuring or liquidation plan.
                  This subparagraph does not apply to subsidies granted as compensation for carrying out public service obligations and to the coal industry.

            Article 11.12
      Transparency
      1.   Each Party shall ensure transparency in the area of subsidies. To this end, each Party shall report annually to the other Party on the total amount, types and the sectoral distribution of subsidies which are specific and may affect international trade. Reporting should contain information concerning the objective, form, the amount or budget and where possible the recipient of the subsidy granted by a government or any public body.
      2.   Such report is deemed to have been provided if it is sent to the other Party, or if the relevant information is made available on a publicly accessible Internet website, by 31 December of the subsequent calendar year.
      3.   Upon request by a Party, the other Party shall provide further information on any subsidy schemes and particular individual cases of subsidy which is specific. The Parties shall exchange this information, taking into account the limitations imposed by the requirements of professional and business secrecy.
      Article 11.13
      Relation with the WTO Agreement
      The provisions in this Section are without prejudice to the rights of a Party in accordance with the relevant provisions of the WTO Agreement to apply trade remedies or to take dispute settlement or other appropriate action against a subsidy granted by the other Party.
      Article 11.14
      Monitoring and review
      The Parties shall keep under constant review the matters to which reference is made in this Section. Each Party may refer such matters to the Trade Committee. The Parties agree to review progress in implementing this Section every two years after the entry into force of this Agreement, unless both Parties agree otherwise.
      Article 11.15
      Scope
      1.   The provisions of Articles 11.9 through 11.14 shall apply to subsidies for goods with the exception of fisheries subsidies, subsidies related to products covered by Annex 1 of the Agreement on Agriculture and other subsidies covered by the Agreement on Agriculture.
      2.   The Parties shall use their best endeavours to develop rules applicable to subsidies to services, taking into account developments at the multilateral level, and to exchange information upon the request of either Party. The Parties agree to hold the first exchange of views on subsidies to services within three years after the entry into force of this Agreement.
      CHAPTER TWELVE

         TRANSPARENCY

      Article 12.1
      Definitions
      For the purposes of this Chapter:

                  measure of general application means any general or abstract act, procedure, interpretation or other requirement, including non-binding measures. It does not include a ruling that applies to a particular person; and

                  interested person means any natural or legal person that may be subject to any rights or obligations under measures of general application, within the meaning of Article 12.2.

            Article 12.2
      Objective and scope
      Recognising the impact which their respective regulatory environment may have on trade between them, the Parties shall pursue an efficient and predictable regulatory environment for economic operators, especially small ones doing business in their territories. The Parties, reaffirming their respective commitments under the WTO Agreement, hereby lay down clarifications and improved arrangements for transparency, consultation and better administration of measures of general application, in so far as these may have an impact on any matter covered by this Agreement.
      Article 12.3
      Publication
      1.   Each Party shall ensure that measures of general application that may have an impact on any matter covered by this Agreement:

                  (a)

                  are readily available to interested persons, in a non-discriminatory manner, via an officially designated medium, and where feasible and possible, electronic means, in such a manner as to enable interested persons and the other Party to become acquainted with them;

                  (b)

                  provide an explanation of the objective of, and rationale for, such measures; and

                  (c)

                  allow for sufficient time between publication and entry into force of such measures, taking due account of the requirements of legal certainty, legitimate expectations and proportionality.

            2.   Each Party shall:

                  (a)

                  endeavour to publish in advance any measure of general application that it proposes to adopt or to amend, including an explanation of the objective of, and rationale for the proposal;

                  (b)

                  provide reasonable opportunities for interested persons to comment on such proposed measure, allowing, in particular, for sufficient time for such opportunities; and

                  (c)

                  endeavour to take into account the comments received from interested persons with respect to such proposed measure.

            Article 12.4
      Enquiries and contact points
      1.   Each Party shall establish or maintain appropriate mechanisms for responding to enquiries from any interested person regarding any measures of general application which may have an impact on matters covered by this Agreement which are proposed or in force, and how they would be applied. Enquiries may be addressed through enquiry or contact points established under this Agreement or any other mechanism as appropriate.
      2.   The Parties recognise that such response provided for in paragraph 1 may not be definitive or legally binding but for information purposes only, unless otherwise provided for in their laws and regulations.
      3.   Upon request of a Party, the other Party shall promptly provide information and respond to questions pertaining to any actual or proposed measure of general application that the requesting Party considers might affect the operation of this Agreement, regardless of whether the requesting Party has been previously notified of that measure.
      4.   Each Party shall endeavour to identify or create enquiry or contact points for interested persons of the other Party with the task of seeking to effectively resolve problems for them that may arise from the application of measures of general application. Such processes should be easily accessible, time-bound, result-oriented and transparent. They shall be without prejudice to any appeal or review procedures which the Parties establish or maintain. They shall also be without prejudice to the Parties’ rights and obligations under Chapter Fourteen (Dispute Settlement) and Annex 14-A (Mediation Mechanism for Non-Tariff Measures).
      Article 12.5
      Administrative proceedings
      With a view to administering in a consistent, impartial and reasonable manner all measures of general application which may have an impact on matters covered by this Agreement, each Party in applying such measures to particular persons, goods or services of the other Party in specific cases, shall:

                  (a)

                  endeavour to provide interested persons of the other Party, who are directly affected by a proceeding, with reasonable notice, in accordance with its procedures, when a proceeding is initiated, including a description of the nature of the proceeding, a statement of the legal authority under which the proceeding is initiated and a general description of any issues in controversy;

                  (b)

                  afford such interested persons a reasonable opportunity to present facts and arguments in support of their positions prior to any final administrative action, in so far as time, the nature of the proceeding and the public interest permit; and

                  (c)

                  ensure that its procedures are based on, and in accordance with its law.

            Article 12.6
      Review and appeal
      1.   Each Party shall establish or maintain judicial, quasi-judicial or administrative tribunals or procedures for the purposes of the prompt review and, where warranted, correction of administrative action relating to matters covered by this Agreement. Such tribunals shall be impartial and independent of the office or authority entrusted with administrative enforcement and shall not have any substantial interest in the outcome of the matter.
      2.   Each Party shall ensure that, in any such tribunals or procedures, the parties to the proceeding are provided with the right to:

                  (a)

                  a reasonable opportunity to support or defend their respective positions; and

                  (b)

                  a decision based on the evidence and submissions of record or, where required by its law, the record compiled by the administrative authority.

            3.   Each Party shall ensure, subject to appeal or further review as provided for in its law, that such decision shall be implemented by, and shall govern the practice of, the office or authority with respect to the administrative action at issue.
      Article 12.7
      Regulatory quality and performance and good administrative behaviour
      1.   The Parties agree to cooperate in promoting regulatory quality and performance, including through exchange of information and best practices on their respective regulatory reform processes and regulatory impact assessments.
      2.   The Parties subscribe to the principles of good administrative behaviour, and agree to cooperate in promoting it, including through exchange of information and best practices.
      Article 12.8
      Non-discrimination
      Each Party shall apply to interested persons of the other Party transparency standards no less favourable than those accorded to its own interested persons, to the interested persons of any third country, or to any third country, whichever are the best.
      CHAPTER THIRTEEN

         TRADE AND SUSTAINABLE DEVELOPMENT

      Article 13.1
      Context and objectives
      1.   Recalling Agenda 21 on Environment and Development of 1992, the Johannesburg Plan of Implementation on Sustainable Development of 2002 and the 2006 Ministerial Declaration of the UN Economic and Social Council on Full Employment and Decent Work, the Parties reaffirm their commitments to promoting the development of international trade in such a way as to contribute to the objective of sustainable development and will strive to ensure that this objective is integrated and reflected at every level of their trade relationship.
      2.   The Parties recognise that economic development, social development and environmental protection are interdependent and mutually reinforcing components of sustainable development. They underline the benefit of cooperation on trade-related social and environmental issues as part of a global approach to trade and sustainable development.
      3.   The Parties recognise that it is not their intention in this Chapter to harmonise the labour or environment standards of the Parties, but to strengthen their trade relations and cooperation in ways that promote sustainable development in the context of paragraphs 1 and 2.
      Article 13.2
      Scope
      1.   Except as otherwise provided in this Chapter, this Chapter applies to measures adopted or maintained by the Parties affecting trade-related aspects of labour (84) and environmental issues in the context of Articles 13.1.1 and 13.1.2.
      2.   The Parties stress that environmental and labour standards should not be used for protectionist trade purposes. The Parties note that their comparative advantage should in no way be called into question.
      Article 13.3
      Right to regulate and levels of protection
      Recognising the right of each Party to establish its own levels of environmental and labour protection, and to adopt or modify accordingly its relevant laws and policies, each Party shall seek to ensure that those laws and policies provide for and encourage high levels of environmental and labour protection, consistent with the internationally recognised standards or agreements referred to in Articles 13.4 and 13.5, and shall strive to continue to improve those laws and policies.
      Article 13.4
      Multilateral labour standards and agreements
      1.   The Parties recognise the value of international cooperation and agreements on employment and labour affairs as a response of the international community to economic, employment and social challenges and opportunities resulting from globalisation. They commit to consulting and cooperating as appropriate on trade-related labour and employment issues of mutual interest.
      2.   The Parties reaffirm the commitment, under the 2006 Ministerial Declaration of the UN Economic and Social Council on Full Employment and Decent Work, to recognising full and productive employment and decent work for all as a key element of sustainable development for all countries and as a priority objective of international cooperation and to promoting the development of international trade in a way that is conducive to full and productive employment and decent work for all, including men, women and young people.
      3.   The Parties, in accordance with the obligations deriving from membership of the ILO and the ILO Declaration on Fundamental Principles and Rights at Work and its Follow-up, adopted by the International Labour Conference at its 86th Session in 1998, commit to respecting, promoting and realising, in their laws and practices, the principles concerning the fundamental rights, namely:

                  (a)

                  freedom of association and the effective recognition of the right to collective bargaining;

                  (b)

                  the elimination of all forms of forced or compulsory labour;

                  (c)

                  the effective abolition of child labour; and

                  (d)

                  the elimination of discrimination in respect of employment and occupation.

            The Parties reaffirm the commitment to effectively implementing the ILO Conventions that Korea and the Member States of the European Union have ratified respectively. The Parties will make continued and sustained efforts towards ratifying the fundamental ILO Conventions as well as the other Conventions that are classified as ‘up-to-date’ by the ILO.
      Article 13.5
      Multilateral environmental agreements
      1.   The Parties recognise the value of international environmental governance and agreements as a response of the international community to global or regional environmental problems and they commit to consulting and cooperating as appropriate with respect to negotiations on trade-related environmental issues of mutual interest.
      2.   The Parties reaffirm their commitments to the effective implementation in their laws and practices of the multilateral environmental agreements to which they are party.
      3.   The Parties reaffirm their commitment to reaching the ultimate objective of the United Nations Framework Convention on Climate Change and its Kyoto Protocol. They commit to cooperating on the development of the future international climate change framework in accordance with the Bali Action Plan (85).
      Article 13.6
      Trade favouring sustainable development
      1.   The Parties reconfirm that trade should promote sustainable development in all its dimensions. The Parties recognise the beneficial role that core labour standards and decent work can have on economic efficiency, innovation and productivity, and they highlight the value of greater policy coherence between trade policies, on the one hand, and employment and labour policies on the other.
      2.   The Parties shall strive to facilitate and promote trade and foreign direct investment in environmental goods and services, including environmental technologies, sustainable renewable energy, energy efficient products and services and eco-labelled goods, including through addressing related non-tariff barriers. The Parties shall strive to facilitate and promote trade in goods that contribute to sustainable development, including goods that are the subject of schemes such as fair and ethical trade and those involving corporate social responsibility and accountability.
      Article 13.7
      Upholding levels of protection in the application and enforcement of laws, regulations or standards
      1.   A Party shall not fail to effectively enforce its environmental and labour laws, through a sustained or recurring course of action or inaction, in a manner affecting trade or investment between the Parties.
      2.   A Party shall not weaken or reduce the environmental or labour protections afforded in its laws to encourage trade or investment, by waiving or otherwise derogating from, or offering to waive or otherwise derogate from, its laws, regulations or standards, in a manner affecting trade or investment between the Parties.
      Article 13.8
      Scientific information
      The Parties recognise the importance, when preparing and implementing measures aimed at protecting the environment and social conditions that affect trade between the Parties, of taking account of scientific and technical information, and relevant international standards, guidelines or recommendations.
      Article 13.9
      Transparency
      The Parties, in accordance with their respective domestic laws, agree to develop, introduce and implement any measures aimed at protecting the environment and labour conditions that affect trade between the Parties in a transparent manner, with due notice and public consultation, and with appropriate and timely communication to and consultation of non-state actors including the private sector.
      Article 13.10
      Review of sustainability impacts
      The Parties commit to reviewing, monitoring and assessing the impact of the implementation of this Agreement on sustainable development, including the promotion of decent work, through their respective participative processes and institutions, as well as those set up under this Agreement, for instance through trade-related sustainability impact assessments.
      Article 13.11
      Cooperation
      Recognising the importance of cooperating on trade-related aspects of social and environmental policies in order to achieve the objectives of this Agreement, the Parties commit to initiating cooperative activities as set out in Annex 13.
      Article 13.12
      Institutional mechanism
      1.   Each Party shall designate an office within its administration which shall serve as a contact point with the other Party for the purpose of implementing this Chapter.
      2.   The Committee on Trade and Sustainable Development established pursuant to Article 15.2.1 (Specialised Committees) shall comprise senior officials from within the administrations of the Parties.
      3.   The Committee shall meet within the first year of the entry into force of this Agreement, and thereafter as necessary, to oversee the implementation of this Chapter, including cooperative activities undertaken under Annex 13.
      4.   Each Party shall establish a Domestic Advisory Group(s) on sustainable development (environment and labour) with the task of advising on the implementation of this Chapter.
      5.   The Domestic Advisory Group(s) comprise(s) independent representative organisations of civil society in a balanced representation of environment, labour and business organisations as well as other relevant stakeholders.
      Article 13.13
      Civil society dialogue mechanism
      1.   Members of Domestic Advisory Group(s) of each Party will meet at a Civil Society Forum in order to conduct a dialogue encompassing sustainable development aspects of trade relations between the Parties. The Civil Society Forum will meet once a year unless otherwise agreed by the Parties. The Parties shall agree by decision of the Committee on Trade and Sustainable Development on the operation of the Civil Society Forum no later than one year after the entry into force of this Agreement.
      2.   The Domestic Advisory Group(s) will select the representatives from its members in a balanced representation of relevant stakeholders as set out in Article 13.12.5.
      3.   The Parties can present an update on the implementation of this Chapter to the Civil Society Forum. The views, opinions or findings of the Civil Society Forum can be submitted to the Parties directly or through the Domestic Advisory Group(s).
      Article 13.14
      Government consultations
      1.   A Party may request consultations with the other Party regarding any matter of mutual interest arising under this Chapter, including the communications of the Domestic Advisory Group(s) referred to in Article 13.12, by delivering a written request to the contact point of the other Party. Consultations shall commence promptly after a Party delivers a request for consultations.
      2.   The Parties shall make every attempt to arrive at a mutually satisfactory resolution of the matter. The Parties shall ensure that the resolution reflects the activities of the ILO or relevant multilateral environmental organisations or bodies so as to promote greater cooperation and coherence between the work of the Parties and these organisations. Where relevant, subject to the agreement of the Parties, they can seek advice of these organisations or bodies.
      3.   If a Party considers that the matter needs further discussion, that Party may request that the Committee on Trade and Sustainable Development be convened to consider the matter by delivering a written request to the contact point of the other Party. The Committee shall convene promptly and endeavour to agree on a resolution of the matter. The resolution of the Committee shall be made public unless the Committee otherwise decides.
      4.   The Committee may seek the advice of either or both Domestic Advisory Group(s) and each Party may seek the advice of its own Domestic Advisory Group(s). A Domestic Advisory Group of a Party may also submit communications on its own initiative to that Party or to the Committee.
      Article 13.15
      Panel of experts
      1.   Unless the Parties otherwise agree, a Party may, 90 days after the delivery of a request for consultations under Article 13.14.1, request that a Panel of Experts be convened to examine the matter that has not been satisfactorily addressed through government consultations. The Parties can make submissions to the Panel of Experts. The Panel of Experts should seek information and advice from either Party, the Domestic Advisory Group(s) or international organisations as set out in Article 13.14, as it deems appropriate. The Panel of Experts shall be convened within two months of a Party’s request.
      2.   The Panel of Experts that is selected in accordance with the procedures set out in paragraph 3, shall provide its expertise in implementing this Chapter. Unless the Parties otherwise agree, the Panel of Experts shall, within 90 days of the last expert being selected, present to the Parties a report. The Parties shall make their best efforts to accommodate advice or recommendations of the Panel of Experts on the implementation of this Chapter. The implementation of the recommendations of the Panel of Experts shall be monitored by the Committee on Trade and Sustainable Development. The report of the Panel of Experts shall be made available to the Domestic Advisory Group(s) of the Parties. As regards confidential information, the principles in Annex 14-B (Rules of Procedure for Arbitration) apply.
      3.   Upon the entry into force of this Agreement, the Parties shall agree on a list of at least 15 persons with expertise on the issues covered by this Chapter, of whom at least five shall be non-nationals of either Party who will serve as chair of the Panel of Experts. The experts shall be independent of, and not be affiliated with or take instructions from, either Party or organisations represented in the Domestic Advisory Group(s). Each Party shall select one expert from the list of experts within 30 days of the receipt of the request for the establishment of a Panel of Experts. If a Party fails to select its expert within such period, the other Party shall select from the list of experts a national of the Party that has failed to select an expert. The two selected experts shall decide on the chair who shall not be a national of either Party.
      Article 13.16
      Dispute settlement
      For any matter arising under this Chapter, the Parties shall only have recourse to the procedures provided for in Articles 13.14 and 13.15.
      CHAPTER FOURTEEN

         DISPUTE SETTLEMENT

         SECTION A

            Objective and scope

      Article 14.1
      Objective
      The objective of this Chapter is to avoid and settle any dispute between the Parties concerning the good faith application of this Agreement and to arrive at, where possible, a mutually agreed solution.
      Article 14.2
      Scope
      This Chapter applies to any dispute concerning the interpretation and application of the provisions of this Agreement unless otherwise provided (86).

         SECTION B

            Consultations

      Article 14.3
      Consultations
      1.   The Parties shall endeavour to resolve any dispute regarding the interpretation and application of the provisions referred to in Article 14.2 by entering into consultations in good faith with the aim of reaching a mutually agreed solution.
      2.   A Party shall seek consultations by means of a written request to the other Party identifying any measure at issue and the provisions of the Agreement that it considers applicable. A copy of the request for consultations shall be delivered to the Trade Committee.
      3.   Consultations shall be held within 30 days of the date of the submission of the request and take place, unless the Parties agree otherwise, in the territory of the Party complained against. The consultations shall be deemed concluded within 30 days of the date of the submission of the request, unless the Parties agree to continue consultations. All information disclosed during the consultations shall remain confidential.
      4.   Consultations on matters of urgency, including those regarding perishable or seasonal goods (87) shall be held within 15 days of the date of the submission of the request, and shall be deemed concluded within 15 days of the date of the submission of the request.
      5.   If consultations are not held within the time frames laid down in paragraph 3 or 4 respectively, or if consultations have been concluded and no mutually agreed solution has been reached, the complaining Party may request the establishment of an arbitration panel in accordance with Article 14.4.

         SECTION C

            Dispute settlement procedures

         Sub-section A

            Arbitration procedure

      Article 14.4
      Initiation of the arbitration procedure
      1.   Where the Parties have failed to resolve the dispute by recourse to consultations as provided for in Article 14.3, the complaining Party may request the establishment of an arbitration panel.
      2.   The request for the establishment of an arbitration panel shall be made in writing to the Party complained against and the Trade Committee. The complaining Party shall identify in its request the specific measure at issue, and it shall explain how such measure constitutes a breach of the provisions referred to in Article 14.2.
      Article 14.5
      Establishment of the arbitration panel
      1.   An arbitration panel shall be composed of three arbitrators.
      2.   Within 10 days of the date of the submission of the request for the establishment of an arbitration panel to the Trade Committee, the Parties shall consult in order to reach an agreement on the composition of the arbitration panel.
      3.   In the event that the Parties are unable to agree on the composition of the arbitration panel within the time frame laid down in paragraph 2, either Party may request the chair of the Trade Committee, or the chair’s delegate, to select all three members by lot from the list established under Article 14.18, one among the individuals proposed by the complaining Party, one among the individuals proposed by the Party complained against and one among the individuals selected by the Parties to act as chairperson. Where the Parties agree on one or more of the members of the arbitration panel, any remaining members shall be selected by the same procedure.
      4.   The date of establishment of the arbitration panel shall be the date on which the three arbitrators are selected.
      Article 14.6
      Interim panel report
      1.   The arbitration panel shall issue to the Parties an interim report setting out the findings of facts, the applicability of the relevant provisions and the basic rationale behind any findings and recommendations that it makes, within 90 days of the date of establishment of the arbitration panel. Where it considers that this deadline cannot be met, the chairperson of the arbitration panel must notify the Parties and the Trade Committee in writing, stating the reasons for the delay and the date on which the panel plans to issue its interim report. Under no circumstances should the interim report be issued later than 120 days after the date of the establishment of the arbitration panel.
      2.   Any Party may submit a written request for the arbitration panel to review precise aspects of the interim report within 14 days of its issuance.
      3.   In cases of urgency, including those involving perishable or seasonal goods, the arbitration panel shall make every effort to issue its interim report and any Party may submit a written request for the arbitration panel to review precise aspects of the interim report, within half of the respective time frames under paragraphs 1 and 2.
      4.   After considering any written comments by the Parties on the interim report, the arbitration panel may modify its report and make any further examination it considers appropriate. The final arbitration panel ruling shall include a discussion of the arguments made at the interim review stage.
      Article 14.7
      Arbitration panel ruling
      1.   The arbitration panel shall issue its ruling to the Parties and to the Trade Committee within 120 days of the date of the establishment of the arbitration panel. Where it considers that this deadline cannot be met, the chairperson of the arbitration panel must notify the Parties and the Trade Committee in writing, stating the reasons for the delay and the date on which the panel plans to issue its ruling. Under no circumstances should the ruling be issued later than 150 days after the date of the establishment of the arbitration panel.
      2.   In cases of urgency, including those involving perishable or seasonal goods, the arbitration panel shall make every effort to issue its ruling within 60 days of the date of its establishment. Under no circumstances should it take longer than 75 days after its establishment. The arbitration panel may give a preliminary ruling within 10 days of its establishment on whether it deems the case to be urgent.

         Sub-section B

            Compliance

      Article 14.8
      Compliance with the arbitration panel ruling
      Each Party shall take any measure necessary to comply in good faith with the arbitration panel ruling, and the Parties will endeavour to agree on the period of time to comply with the ruling.
      Article 14.9
      The reasonable period of time for compliance
      1.   No later than 30 days after the issuance of the arbitration panel ruling to the Parties, the Party complained against shall notify the complaining Party and the Trade Committee of the time it will require for compliance.
      2.   If there is disagreement between the Parties on the reasonable period of time to comply with the arbitration panel ruling, the complaining Party shall, within 20 days of the notification made under paragraph 1 by the Party complained against, request in writing the original arbitration panel to determine the length of the reasonable period of time. Such request shall be notified to the other Party and to the Trade Committee. The arbitration panel shall issue its ruling to the Parties and to the Trade Committee within 20 days of the date of the submission of the request.
      3.   In the event that any member of the original arbitration panel is no longer available, the procedures set out in Article 14.5 shall apply. The time limit for issuing the ruling shall be 35 days from the date of the submission of the request referred to in paragraph 2.
      4.   The Party complained against will inform the complaining Party in writing of its progress to comply with the arbitration panel ruling at least one month before the expiry of the reasonable period of time.
      5.   The reasonable period of time may be extended by mutual agreement of the Parties.
      Article 14.10
      Review of any measure taken to comply with the arbitration panel ruling
      1.   The Party complained against shall notify the complaining Party and the Trade Committee before the end of the reasonable period of time of any measure that it has taken to comply with the arbitration panel ruling.
      2.   Where there is disagreement between the Parties as to the existence of a measure or consistency with the provisions referred to in Article 14.2 of any measure notified under paragraph 1, the complaining Party may request in writing the original arbitration panel to rule on the matter. Such request shall identify the specific measure at issue and it shall explain how such measure is incompatible with the provisions referred to in Article 14.2. The arbitration panel shall issue its ruling within 45 days of the date of the submission of the request.
      3.   In the event that any member of the original arbitration panel is no longer available, the procedures set out in Article 14.5 shall apply. The time limit for issuing the ruling shall be 60 days from the date of the submission of the request referred to in paragraph 2.
      Article 14.11
      Temporary remedies in case of non-compliance
      1.   If the Party complained against fails to notify any measure taken to comply with the arbitration panel ruling before the expiry of the reasonable period of time, or if the arbitration panel rules that no measure taken to comply exists or that the measure notified under Article 14.10.1 is inconsistent with that Party’s obligations under the provisions referred to in Article 14.2, the Party complained against shall, if so requested by the complaining Party, present an offer for temporary compensation.
      2.   If no agreement on compensation is reached within 30 days of the end of the reasonable period of time or of the issuance of the arbitration panel ruling under Article 14.10 that no measure taken to comply exists or the measure notified under Article 14.10.1 is inconsistent with the provisions referred to in Article 14.2, the complaining Party shall be entitled, upon notification to the Party complained against and to the Trade Committee, to suspend obligations arising from any provision referred to in Article 14.2 at a level equivalent to the nullification or impairment caused by the violation. The notification shall specify the level of obligations that the complaining Party intends to suspend. The complaining Party may implement the suspension 10 days after the date of the notification, unless the Party complained against has requested arbitration under paragraph 4.
      3.   In suspending obligations, the complaining Party may choose to increase its tariff rates to the level applied to other WTO Members on a volume of trade to be determined in such a way that the volume of trade multiplied by the increase of the tariff rates equals the value of the nullification or impairment caused by the violation.
      4.   If the Party complained against considers that the level of suspension is not equivalent to the nullification or impairment caused by the violation, it may request in writing the original arbitration panel to rule on the matter. Such request shall be notified to the complaining Party and to the Trade Committee before the expiry of the 10 day period referred to in paragraph 2. The original arbitration panel shall issue its ruling on the level of the suspension of obligations to the Parties and to the Trade Committee within 30 days of the date of the submission of the request. Obligations shall not be suspended until the original arbitration panel has issued its ruling, and any suspension shall be consistent with the arbitration panel ruling.
      5.   In the event that any member of the original arbitration panel is no longer available, the procedures laid down in Article 14.5 shall apply. The period for issuing the ruling shall be 45 days from the date of the submission of the request referred to in paragraph 4.
      6.   The suspension of obligations shall be temporary and apply only until any measure found to be inconsistent with the provisions referred to in Article 14.2 has been withdrawn or amended so as to bring it into conformity with those provisions, as established under Article 14.12, or until the Parties have agreed to settle the dispute.
      Article 14.12
      Review of any measure taken to comply after the suspension of obligations
      1.   The Party complained against shall notify the complaining Party and the Trade Committee of any measure it has taken to comply with the ruling of the arbitration panel and of its request for the termination of the suspension of obligations applied by the complaining Party.
      2.   If the Parties do not reach an agreement on the compatibility of the notified measure with the provisions referred to in Article 14.2 within 30 days of the date of the notification, the complaining Party shall request in writing the original arbitration panel to rule on the matter. Such request shall be notified to the Party complained against and to the Trade Committee. The arbitration panel ruling shall be issued to the Parties and to the Trade Committee within 45 days of the date of the submission of the request. If the arbitration panel rules that any measure taken to comply is in conformity with the provisions referred to in Article 14.2, the suspension of obligations shall be terminated.
      3.   In the event that any member of the original arbitration panel is no longer available, the procedures laid down in Article 14.5 shall apply. The period for issuing the ruling shall be 60 days from the date of the submission of the request referred to in paragraph 2.

         Sub-section C

            Common provisions

      Article 14.13
      Mutually agreed solution
      The Parties may reach a mutually agreed solution to a dispute under this Chapter at any time. They shall notify the Trade Committee of any such solution. Upon notification of the mutually agreed solution, the procedure shall be terminated.
      Article 14.14
      Rules of procedure
      1.   Dispute settlement procedures under this Chapter shall be governed by Annex 14-B.
      2.   Any hearing of the arbitration panel shall be open to the public in accordance with Annex 14-B.
      Article 14.15
      Information and technical advice
      At the request of a Party, or upon its own initiative, the arbitration panel may obtain information from any source, including the Parties involved in the dispute, as it deems appropriate for the arbitration panel proceeding. The arbitration panel also has the right to seek the relevant opinion of experts as it deems appropriate. Any information obtained in this manner must be disclosed to both Parties which may submit comments. Interested natural or legal persons of the Parties are authorised to submit amicus curiae briefs to the arbitration panel in accordance with Annex 14-B.
      Article 14.16
      Rules of interpretation
      Any arbitration panel shall interpret the provisions referred to in Article 14.2 in accordance with customary rules of interpretation of public international law, including those codified in the Vienna Convention on the Law of Treaties. Where an obligation under this Agreement is identical to an obligation under the WTO Agreement, the arbitration panel shall adopt an interpretation which is consistent with any relevant interpretation established in rulings of the WTO Dispute Settlement Body (hereinafter referred to as the ‘DSB’). The rulings of the arbitration panel cannot add to or diminish the rights and obligations provided for in the provisions referred to in Article 14.2.
      Article 14.17
      Arbitration panel decisions and rulings
      1.   The arbitration panel shall make every effort to take any decision by consensus. Where, nevertheless, a decision cannot be arrived at by consensus, the matter at issue shall be decided by majority vote. In no case shall dissenting opinions of arbitrators be published.
      2.   Any ruling of the arbitration panel shall be binding on the Parties and shall not create any rights or obligations for natural or legal persons. The ruling shall set out the findings of fact, the applicability of the relevant provisions of this Agreement and the basic rationale behind any findings and conclusions that it makes. The Trade Committee shall make the arbitration panel rulings publicly available in its entirety unless it decides not to do so.

         SECTION D

            General provisions

      Article 14.18
      List of arbitrators
      1.   The Trade Committee shall, no later than six months after the entry into force of this Agreement, establish a list of 15 individuals who are willing and able to serve as arbitrators. Each Party shall propose five individuals to serve as arbitrators. The Parties shall also select five individuals who are not nationals of either Party and shall act as chairperson to the arbitration panel. The Trade Committee will ensure that the list is always maintained at this level.
      2.   Arbitrators shall have specialised knowledge or experience of law and international trade. They shall be independent, serve in their individual capacities and not take instructions from any organisation or government with regard to matters related to the dispute, or be affiliated with the government of any Party, and shall comply with Annex 14-C.
      Article 14.19
      Relation with WTO obligations
      1.   Recourse to the dispute settlement provisions of this Chapter shall be without prejudice to any action in the WTO framework, including dispute settlement action.
      2.   However, where a Party has, with regard to a particular measure, initiated a dispute settlement proceeding, either under this Chapter or under the WTO Agreement, it may not institute a dispute settlement proceeding regarding the same measure in the other forum until the first proceeding has been concluded. In addition, a Party shall not seek redress of an obligation which is identical under this Agreement and under the WTO Agreement in the two forums. In such case, once a dispute settlement proceeding has been initiated, the Party shall not bring a claim seeking redress of the identical obligation under the other Agreement to the other forum, unless the forum selected fails for procedural or jurisdictional reasons to make findings on the claim seeking redress of that obligation.
      3.   For the purposes of paragraph 2:

                  (a)

                  dispute settlement proceedings under the WTO Agreement are deemed to be initiated by a Party’s request for the establishment of a panel under Article 6 of the Understanding on Rules and Procedures Governing the Settlement of Disputes contained in Annex 2 of the WTO Agreement (hereinafter referred to as the ‘DSU’) and are deemed to be concluded when the DSB adopts the Panel’s report, and the Appellate Body’s report as the case may be, under Articles 16 and 17.14 of the DSU; and

                  (b)

                  dispute settlement proceedings under this Chapter are deemed to be initiated by a Party’s request for the establishment of an arbitration panel under Article 14.4.1 and are deemed to be concluded when the arbitration panel issues its ruling to the Parties and to the Trade Committee under Article 14.7.

            4.   Nothing in this Agreement shall preclude a Party from implementing the suspension of obligations authorised by the DSB. The WTO Agreement shall not be invoked to preclude a Party from suspending obligations under this Chapter.
      Article 14.20
      Time limits
      1.   All time limits laid down in this Chapter, including the limits for the arbitration panels to issue their rulings, shall be counted in calendar days, the first day being the day following the act or fact to which they refer.
      2.   Any time limit referred to in this Chapter may be extended by mutual agreement of the Parties.
      CHAPTER FIFTEEN

         INSTITUTIONAL, GENERAL AND FINAL PROVISIONS

      Article 15.1
      Trade Committee
      1.   The Parties hereby establish a Trade Committee (88) comprising representatives of the EU Party and representatives of Korea.
      2.   The Trade Committee shall meet once a year in Brussels or Seoul alternately or at the request of either Party. The Trade Committee shall be co-chaired by the Minister for Trade of Korea and the Member of the European Commission responsible for Trade, or their respective designees. The Trade Committee shall agree on its meeting schedule and set its agenda.
      3.   The Trade Committee shall:

                  (a)

                  ensure that this Agreement operates properly;

                  (b)

                  supervise and facilitate the implementation and application of this Agreement, and further its general aims;

                  (c)

                  supervise the work of all specialised committees, working groups and other bodies established under this Agreement;

                  (d)

                  consider ways to further enhance trade relations between the Parties;

                  (e)

                  without prejudice to the rights conferred in Chapter Fourteen (Dispute Settlement) and Annex 14-A (Mediation Mechanism for Non-Tariff Measures), seek appropriate ways and methods of forestalling problems which might arise in areas covered by this Agreement, or of resolving disputes that may arise regarding the interpretation or application of this Agreement;

                  (f)

                  study the development of trade between the Parties; and

                  (g)

                  consider any other matter of interest relating to an area covered by this Agreement.

            4.   The Trade Committee may:

                  (a)

                  decide to establish and delegate responsibilities to specialised committees, working groups or other bodies;

                  (b)

                  communicate with all interested parties including private sector and civil society organisations;

                  (c)

                  consider amendments to this Agreement or amend provisions of this Agreement in cases specifically provided for in this Agreement;

                  (d)

                  adopt interpretations of the provisions of this Agreement;

                  (e)

                  make recommendations or adopt decisions as envisaged by this Agreement;

                  (f)

                  adopt its own rules of procedure; and

                  (g)

                  take such other action in the exercise of its functions as the Parties may agree.

            5.   The Trade Committee shall report to the Joint Committee on its activities and those of its specialised committees, working groups and other bodies at each regular meeting of the Joint Committee.
      6.   Without prejudice to the rights conferred in Chapter Fourteen (Dispute Settlement) and Annex 14-A (Mediation Mechanism for Non-Tariff Measures), either Party may refer to the Trade Committee any issue relating to the interpretation or application of this Agreement.
      7.   When a Party submits information considered as confidential under its laws and regulations to the Trade Committee, specialised committees, working groups or any other bodies, the other Party shall treat that information as confidential.
      8.   Recognising the importance of transparency and openness, the Parties affirm their respective practices of considering the views of members of the public in order to draw on a broad range of perspectives in the implementation of this Agreement.
      Article 15.2
      Specialised committees
      1.   The following specialised committees are hereby established under the auspices of the Trade Committee:

                  (a)

                  the Committee on Trade in Goods in accordance with Article 2.16 (Committee on Trade in Goods);

                  (b)

                  the Committee on Sanitary and Phytosanitary Measures in accordance with Article 5.10 (Committee on Sanitary and Phytosanitary Measures);

                  (c)

                  the Customs Committee in accordance with Article 6.16 (Customs Committee). In matters exclusively covered by the Customs Agreement, the Customs Committee acts as the Joint Customs Cooperation Committee established under that Agreement;

                  (d)

                  the Committee on Trade in Services, Establishment and Electronic Commerce in accordance with Article 7.3 (Committee on Trade in Services, Establishment and Electronic Commerce);

                  (e)

                  the Committee on Trade and Sustainable Development in accordance with Article 13.12 (Institutional Mechanism); and

                  (f)

                  the Committee on Outward Processing Zones on the Korean Peninsula in accordance with Annex IV of the Protocol concerning the Definition of ‘Originating Products’ and Methods of Administrative Cooperation.

            The remit and tasks of the specialised committees established are defined in the relevant chapters and protocols of this Agreement.
      2.   The Trade Committee may decide to establish other specialised committees in order to assist it in the performance of its tasks. The Trade Committee shall determine the composition, duties and functioning of the specialised committees established pursuant to this Article.
      3.   Unless otherwise provided for in this Agreement, the specialised committees shall normally meet, once a year, at an appropriate level, alternately in Brussels or Seoul, or at the request of either Party or of the Trade Committee and shall be co-chaired by representatives of Korea and the European Union. The specialised committees shall agree on their meeting schedule and set their agenda.
      4.   The specialised committees shall inform the Trade Committee of their schedule and agenda sufficiently in advance of their meetings. They shall report to the Trade Committee on their activities at each regular meeting of the Trade Committee. The creation or existence of a specialised committee shall not prevent either Party from bringing any matter directly to the Trade Committee.
      5.   The Trade Committee may decide to change or undertake the task assigned to a specialised committee or dissolve any specialised committee.
      Article 15.3
      Working Groups
      1.   The following Working Groups are hereby established under the auspices of the Trade Committee:

                  (a)

                  the Working Group on Motor Vehicles and Parts in accordance with Article 9.2 (Working Group on Motor Vehicles and Parts) of Annex 2-C (Motor Vehicles and Parts);

                  (b)

                  the Working Group on Pharmaceutical Products and Medical Devices in accordance with Article 5.3 (Regulatory Cooperation) of Annex 2-D (Pharmaceutical Products and Medical Devices);

                  (c)

                  the Working Group on Chemicals in accordance with paragraph 4 of Annex 2-E (Chemicals);

                  (d)

                  the Working Group on Trade Remedy Cooperation in accordance with Article 3.16.1 (Working Group on Trade Remedy Cooperation);

                  (e)

                  the Working Group on MRA in accordance with Article 7.21.6 (Mutual Recognition);

                  (f)

                  the Working Group on Government Procurement in accordance with Article 9.3 (Government Procurement Working Group); and

                  (g)

                  the Working Group on Geographical Indications in accordance with Article 10.25 (Working Group on Geographical Indications).

            2.   The Trade Committee may decide to establish other working groups for a specific task or subject matter. The Trade Committee shall determine the composition, duties and functioning of working groups. Any regular or ad-hoc meetings between the Parties whose work addresses matters covered by this Agreement shall be considered working groups within the meaning of this Article.
      3.   Unless otherwise provided for in this Agreement, working groups shall meet, at an appropriate level, when circumstances require, or at the request of either Party or of the Trade Committee. They shall be co-chaired by representatives of Korea and the European Union. Working groups shall agree on their meeting schedule and set their agenda.
      4.   Working groups shall inform the Trade Committee of their schedule and agenda sufficiently in advance of their meetings. They shall report to the Trade Committee on their activities at each regular meeting of the Trade Committee. The creation or existence of a working group shall not prevent either Party from bringing any matter directly to the Trade Committee.
      5.   The Trade Committee may decide to change or undertake the task assigned to a working group or dissolve any working group.
      Article 15.4
      Decision-making
      1.   The Trade Committee shall, for the purpose of attaining the objectives of this Agreement, have the power to take decisions in respect of all matters in the cases provided by this Agreement.
      2.   The decisions taken shall be binding on the Parties, which shall take the measures necessary to implement the decisions taken. The Trade Committee may also make appropriate recommendations.
      3.   The Trade Committee shall draw up its decisions and recommendations by agreement between the Parties.
      Article 15.5
      Amendments
      1.   The Parties may agree, in writing, to amend this Agreement. An amendment shall enter into force after the Parties exchange written notifications certifying that they have completed their respective applicable legal requirements and procedures, on such date as the Parties may agree.
      2.   Notwithstanding paragraph 1, the Trade Committee may decide to amend the Annexes, Appendices, Protocols and Notes to this Agreement. The Parties may adopt the decision subject to their respective applicable legal requirements and procedures.
      Article 15.6
      Contact points
      1.   In order to facilitate communication and to ensure the effective implementation of this Agreement, the Parties shall designate coordinators upon the entry into force of this Agreement. The designation of coordinators is without prejudice to the specific designation of competent authorities under specific chapters of this Agreement.
      2.   On the request of either Party, the coordinator of the other Party shall indicate the office or official responsible for any matter pertaining to the implementation of this Agreement and provide the required support to facilitate communication with the requesting Party.
      3.   To the extent possible under its legislation, each Party shall provide information through its coordinators on the request of the other Party and reply promptly to any question from the other Party relating to an actual or proposed measure that might affect trade between the Parties.
      Article 15.7
      Taxation
      1.   This Agreement shall only apply to taxation measures in so far as such application is necessary to give effect to the provisions of this Agreement.
      2.   Nothing in this Agreement shall affect the rights and obligations of either Party under any tax convention between Korea and the respective Member States of the European Union. In the event of any inconsistency between this Agreement and any such convention, that convention shall prevail to the extent of the inconsistency. In the case of a tax convention between Korea and the respective Member States of the European Union, the competent authorities under that convention shall have sole responsibility for jointly determining whether any inconsistency exists between this Agreement and that convention.
      3.   Nothing in this Agreement shall be construed to prevent the Parties from distinguishing, in the application of the relevant provisions of their fiscal legislation, between taxpayers who are not in the same situation, in particular with regard to their place of residence or with regard to the place where their capital is invested.
      4.   Nothing in this Agreement shall be construed to prevent the adoption or enforcement of any measure aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation or other tax arrangements or domestic fiscal legislation.
      Article 15.8
      Balance-of-payments exceptions
      1.   Where a Party is in serious balance-of-payments and external financial difficulties, or under threat thereof, it may adopt or maintain restrictive measures with regard to trade in goods, services and establishment.
      2.   The Parties shall endeavour to avoid the application of the restrictive measures referred to in paragraph 1.
      Any restrictive measures adopted or maintained under this Article shall be non-discriminatory, of limited duration, not go beyond what is necessary to remedy the balance-of-payments and external financial situation. They shall be in accordance with the conditions established in the WTO Agreement and consistent with the Articles of Agreement of the International Monetary Fund, as applicable.
      3.   Any Party maintaining or having adopted restrictive measures, or any changes thereto, shall promptly notify the other Party of them and present, as soon as possible, a time schedule for their removal.
      4.   Where the restrictions are adopted or maintained, consultation shall be held promptly in the Trade Committee. Such consultation shall assess the balance-of-payments situation of the concerned Party and the restrictions adopted or maintained under this Article, taking into account, inter alia, such factors as:

                  (a)

                  the nature and extent of the balance-of-payments and the external financial difficulties;

                  (b)

                  the external economic and trading environment; or

                  (c)

                  alternative corrective measures which may be available.

            The consultations shall address the compliance of any restrictive measures with paragraphs 3 and 4. All findings of statistical and other facts presented by the International Monetary Funds (hereinafter referred to as the ‘IMF’) relating to foreign exchange, monetary reserves and balance of payments shall be accepted and conclusions shall be based on the assessment by the IMF of the balance of payments and the external financial situation of the concerned Party.
      Article 15.9
      Security exceptions
      Nothing in this Agreement shall be construed:

                  (a)

                  to require any Party to furnish any information, the disclosure of which it considers contrary to its essential security interests;

                  (b)

                  to prevent any Party from taking any action which it considers necessary for the protection of its essential security interests:

                              (i)

                              connected with the production of or trade in arms, munitions or war material or relating to economic activities carried out directly or indirectly for the purpose of provisioning a military establishment;

                              (ii)

                              relating to fissionable and fusionable materials or the materials from which they are derived; or

                              (iii)

                              taken in time of war or other emergency in international relations; or

                  (c)

                  to prevent any Party from taking any action in order to carry out its international obligations for the purpose of maintaining international peace and security.

            Article 15.10
      Entry into force
      1.   This Agreement shall be approved by the Parties in accordance with their own procedures.
      2.   This Agreement shall enter into force 60 days after the date the Parties exchange written notifications certifying that they have completed their respective applicable legal requirements and procedures or on such other date as the Parties may agree.
      3.   Notwithstanding paragraphs 2 and 5, the Parties shall apply the Protocol on Cultural Cooperation from the first day of the third month following the date when Korea has deposited its instrument of ratification of the UNESCO Convention on the Protection and Promotion of the Diversity of Cultural Expressions adopted in Paris on 20 October 2005 (hereinafter referred to as the ‘UNESCO Convention’) to the UNESCO Secretariat in Paris unless Korea has deposited its instrument of ratification of the UNESCO Convention before the exchange of notifications referred to in paragraphs 2 or 5.
      4.   Notifications shall be sent to the Secretary-General of the Council of the European Union and to the Ministry of Foreign Affairs and Trade of Korea, or its successor.

                  5.

                              (a)

                              This Agreement shall be provisionally applied from the first day of the month following the date on which the EU Party and Korea have notified each other of the completion of their respective relevant procedures.

                              (b)

                              In the event that certain provisions of this Agreement cannot be provisionally applied, the Party which cannot undertake such provisional application shall notify the other Party of the provisions which cannot be provisionally applied. Notwithstanding subparagraph (a), provided the other Party has completed the necessary procedures and does not object to provisional application within 10 days of the notification that certain provisions cannot be provisionally applied, the provisions of this Agreement which have not been notified shall be provisionally applied the first day of the month following the notification.

                              (c)

                              A Party may terminate provisional application by written notice to the other Party. Such termination shall take effect on the first day of the month following notification.

                              (d)

                              Where this Agreement, or certain provisions thereof, is provisionally applied, the term ‘entry into force of this Agreement’ shall be understood to mean the date of provisional application.

            Article 15.11
      Duration
      1.   This Agreement shall be valid indefinitely.
      2.   Either Party may notify in writing the other Party of its intention to denounce this Agreement.
      3.   The denunciation shall take effect six months after the notification under paragraph 2.
      Article 15.12
      Fulfilment of obligations
      1.   The Parties shall take any general or specific measures required to fulfil their obligations under this Agreement. They shall see to it that the objectives set out in this Agreement are attained.
      2.   Either Party may immediately take appropriate measures in accordance with international law in case of denunciation of this Agreement not sanctioned by the general rules of international law.
      Article 15.13
      Annexes, appendices, protocols and notes
      The Annexes, Appendices, Protocols and Notes to this Agreement shall form an integral part thereof.
      Article 15.14
      Relation with other agreements
      1.   Unless specified otherwise, previous agreements between the Member States of the European Union and/or the European Community and/or the European Union and Korea are not superseded or terminated by this Agreement.
      2.   The present Agreement shall be an integral part of the overall bilateral relations as governed by the Framework Agreement. It constitutes a specific Agreement giving effect to the trade provisions within the meaning of the Framework Agreement.
      3.   The Protocol on Mutual Administrative Assistance in Customs Matters supersedes the Customs Agreement with regard to the provisions concerning mutual administrative assistance.
      4.   The Parties agree that nothing in this Agreement requires them to act in a manner inconsistent with their obligations under the WTO Agreement.
      Article 15.15
      Territorial application
      1.   This Agreement shall apply, on the one hand, to the territories in which the Treaty on European Union and the Treaty on the Functioning of the European Union are applied and under the conditions laid down in those Treaties, and, on the other hand, to the territory of Korea. References to ‘territory’ in this Agreement shall be understood in this sense, unless explicitly stated otherwise.
      2.   As regards those provisions concerning the tariff treatment of goods, this Agreement shall also apply to those areas of the EU customs territory not covered by paragraph 1.
      Article 15.16
      Authentic texts
      This Agreement is drawn up in duplicate in the Bulgarian, Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish, Swedish and Korean languages, each of these texts being equally authentic.

         Съставено в Брюксел на шести октомври две хиляди и десета година.
         Hecho en Bruselas, el seis de octubre de dos mil diez.
         V Bruselu dne šestého října dva tisíce deset.
         Udfærdiget i Bruxelles den sjette oktober to tusind og ti.
         Geschehen zu Brüssel am sechsten Oktober zweitausendzehn.
         Kahe tuhande kümnenda aasta oktoobrikuu kuuendal päeval Brüsselis.
         Έγινε στις Βρυξέλλες, στις έξι Οκτωβρίου δύο χιλιάδες δέκα.
         Done at Brussels on the sixth day of October in the year two thousand and ten.
         Fait à Bruxelles, le six octobre deux mille dix.
         Fatto a Bruxelles, addì sei ottobre duemiladieci.
         Briselē, divi tūkstoši desmitā gada sestajā oktobrī.
         Priimta du tūkstančiai dešimtų metų spalio šeštą dieną Briuselyje.
         Kelt Brüsszelben, a kétezer-tizedik év október hatodik napján.
         Magħmul fi Brussell, fis-sitt jum ta' Ottubru tas-sena elfejn u għaxra.
         Gedaan te Brussel, de zesde oktober tweeduizend tien.
         Sporządzono w Brukseli dnia szóstego października roku dwa tysiące dziesiątego.
         Feito em Bruxelas, em seis de Outubro de dois mil e dez.
         Întocmit la Bruxelles, la șase octombrie două mii zece.
         V Bruseli dňa šiesteho októbra dvetisícdesať.
         V Bruslju, dne šestega oktobra leta dva tisoč deset.
         Tehty Brysselissä kuudentena päivänä lokakuuta vuonna kaksituhattakymmenen.
         Som skedde i Bryssel den sjätte oktober tjugohundratio.

            Voor het Koninkrijk België
            Pour le Royaume de Belgique
            Für das Königreich Belgien

            Deze handtekening verbindt eveneens de Vlaamse Gemeenschap, de Franse Gemeenschap, de Duitstalige Gemeenschap, het Vlaamse Gewest, het Waalse Gewest en het Brussels Hoofdstedelijk Gewest.
            Cette signature engage également la Communauté française, la Communauté flamande, la Communauté germanophone, la Région wallonne, la Région flamande et la Région de Bruxelles-Capitale.
            Diese Unterschrift bindet zugleich die Deutschsprachige Gemeinschaft, die Flämische Gemeinschaft, die Französische Gemeinschaft, die Wallonische Region, die Flämische Region und die Region Brüssel-Hauptstadt.

            За Релублика Ъьлгария

            Za Českou republiku

            På Kongeriget Danmarks vegne

            Für die Bundesrepublik Deutschland

            Eesti Vabariigi nimel

            Thar cheann Na hÉireann
            For Ireland

            Για την Ελληνική Δημοκρατία

            Por el Reino de España

            Pour la République française

            Per la Repubblica italiana

            Για την Κυπριακή Δημοκρατία

            Latvijas Republikas vārdā –

            Lietuvos Respublikos vardu

            Pour le Grand-Duché de Luxembourg

            A Magyar Köztársaság részéről

            Gћal Malta

            Voor het Koninkrijk der Nederlanden

            Für die Republik Österreich

            W imieniu Rzeczypospolitej Polskiej

            Pela República Portuguesa

            Pentru România

            Za Republiko Slovenijo

            Za Slovenskú republiku

            Suomen tasavallan puolesta
            För Republiken Finland

            För Konungariket Sverige

            For the United Kingdom of Great Britain and Northern Ireland

            За Европейския сьюз
            Por la Unión Europea
            Za Evropskou unii
            For Den Europæiske Union
            Für die Europäische Union
            Euroopa Liidu nimel
            Για την Ευρωπαϊκή Ένωση
            For the European Union
            Pour l'Union européenne
            Per l'Unione europea
            Eiropas Savienības vārdā –
            Europos Sajungos vardu
            Az Európai Unió részéről
            Għall-Unjoni Ewropea
            Voor de Europese Unie
            W imieniu Unii Europejskiej
            Pela União Europeia
            Pentru Uniunea Europeană
            Za Európske úniu
            Za Evropsko unijo
            Euroopan unionin puolesta
            För Europeiska unionen

         (1)  For the purposes of this Agreement, goods means products as understood in GATT 1994 unless otherwise provided in this Agreement.

         (2)  The Parties understand that this definition is without prejudice to the treatment that the Parties, in line with the WTO Agreement, may accord to trade conducted on a most-favoured-nation basis.

         (3)  A Party may require an importer to provide sufficient guarantee in the form of a surety, a deposit or some other appropriate instruments, covering the ultimate payment of the customs duties, taxes and fees in connection with the importation of the goods.

         (4)  The sole fact of requiring a visa for natural persons of certain countries and not for those of others shall not be regarded as nullifying or impairing benefits under the terms of a specific commitment in this Chapter and its Annexes.

         (5)  Central administration means the head office where ultimate decision-making takes place.

         (6)  In line with its notification of the Treaty establishing the European Community to the WTO (WT/REG39/1), the EU Party understands the concept of ‘effective and continuous link’ with the economy of a Member State of the European Union enshrined in Article 48 of the Treaty as equivalent to the concept of ‘substantive business operations’ provided for in paragraph 6 of Article V of the GATS. Accordingly, for a juridical person set up in accordance with the laws of Korea and having only its registered office or central administration in the territory of Korea, the EU Party shall only extend the benefits of this Agreement if that juridical person possesses an effective and continuous link with the economy of Korea.

         (7)  This subparagraph shall not apply to establishment.

         (8)  The exclusion of audiovisual services from the scope of this Section is without prejudice to the rights and obligations derived from the Protocol on Cultural Cooperation.

         (9)  This subparagraph includes measures which require a service supplier of the other Party to have an establishment within the meaning of Article 7.9(a) or to be resident in a Party’s territory as a condition for the cross-border supply of services.

         (10)  This subparagraph does not cover measures of a Party which limit inputs for the cross-border supply of services.

         (11)  Nothing in this Article shall be interpreted as extending the scope of this Section.

         (12)  The terms ‘constitution’ and ‘acquisition’ of a juridical person shall be understood as including capital participation in a juridical person with a view to establishing or maintaining lasting economic links.

         (13)  Where the economic activity is not performed directly by a juridical person but through other forms of establishment such as a branch or a representative office, the investor including the juridical person shall, nonetheless, through such establishment be accorded the treatment provided for investors under this Agreement. Such treatment shall be extended to the establishment through which the economic activity is performed and need not be extended to any other parts of the investor located outside the territory where the economic activity is performed.

         (14)  Investment protection, other than the treatment deriving from Article 7.12, including investor-state dispute settlement procedures, is not covered by this Chapter.

         (15)  For greater certainty, processing of nuclear materials covers all the activities included in the International Standard Industrial Classification of all Economic Activities as set out in Statistical Office of the United Nations, Statistical Papers, Series M, N 4, ISIC REV 3.1, 2002 code 2330.

         (16)  War material is limited to any product which is solely intended and made for military use in connection with the conduct of war or defence activities.

         (17)  The exclusion of audiovisual services from the scope of this Section is without prejudice to the rights and obligations derived from the Protocol on Cultural Cooperation.

         (18)  Subparagraphs (a) through (c) do not cover measures taken in order to limit the production of an agricultural product.

         (19)  This Article applies to measures governing the composition of boards of directors of an establishment, such as nationality and residency requirements.

         (20)  Nothing in this Article shall be interpreted as extending the scope of this Section.

         (21)  The obligation contained in this paragraph does not extend to the investment protection provisions not covered by this Chapter, including provisions relating to investor-state dispute settlement procedures.

         (22)  This includes this Chapter and Annexes 7-A and 7-C.

         (23)  The recipient establishment may be required to submit a training programme covering the duration of stay for prior approval, demonstrating that the purpose of the stay is for training corresponding to the level of a university degree.

         (24)  The service contract referred to under this subparagraph shall comply with the laws, regulations and requirements of the Party where the contract is executed.

         (25)  The service contract referred to under this subparagraph shall comply with the laws, regulations and requirements of the Party where the contract is executed.

         (26)  A Party may authorise an extension for the period allowed in conformity with the laws and regulations in force in its territory.

         (27)  This paragraph is without prejudice to the rights and obligations deriving from bilateral visa waiver agreements between Korea and one of the Member States of the European Union.

         (28)  Unless otherwise provided in Annex 7-A, neither Party may require that an establishment appoints to senior management positions natural persons of any particular nationality or having residency in its territory.

         (29)  This Article is without prejudice to the rights and obligations deriving from bilateral visa waiver agreements between Korea and one of the Member States of the European Union.

         (30)  CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical Papers, Series M, No 77, CPC Prov, 1991.

         (31)  For greater certainty, nothing in this Article shall be interpreted as intending to change the regulatory framework of the existing regulatory body in Korea which regulates private delivery service suppliers upon the entry into force of this Agreement.

         (32)  These include services listed in items from a through g under C. Telecommunication Services of 2. Communication Services in the MTN/GNS/W/120.

         (33)  The scope and implementation of universal services shall be decided by each Party.

         (34)  Licence fees do not include payments for auction, tendering or other non-discriminatory means of awarding concessions, or mandated contributions to universal service provision.

         (35)  This subparagraph shall take effect no later than five years after the entry into force of this Agreement. Each Party shall ensure that licence fees are imposed and applied in a non-discriminatory manner upon the entry into force of this Agreement.

         (36)  Or margin squeeze for the EU Party.

         (37)  Each Party will implement this obligation in accordance with its relevant legislation.

         (38)  For disputes between service suppliers or between service suppliers and users, the appeal body shall be independent of the parties involved in the dispute.

         (39)  Any measure which is applied to financial service suppliers established in a Party’s territory that are not regulated and supervised by the financial supervisory authority of that Party would be deemed to be a prudential measure for the purposes of this Agreement. For greater certainty, any such measure shall be taken in line with this Article.

         (40)  It is understood that the term ‘prudential reasons’ may include the maintenance of the safety, soundness, integrity or financial responsibility of individual financial service suppliers.

         (41)  For greater certainty, this commitment indicates the rights and freedoms set out in the Universal Declaration of Human Rights, the Guidelines for the Regulation of Computerised Personal Data Files (adopted by the United General Assembly Resolution 45/95 of 14 December 1990), and the OECD Guidelines on the Protection of Privacy and Transborder Flows of Personal Data (adopted by the OECD Council on 23 September 1980).

         (42)  The inclusion of the provisions on electronic commerce in this Chapter is made without prejudice to Korea’s position on whether deliveries by electronic means should be categorised as trade in services or goods.

         (43)  The public order exception may be invoked only where a genuine and sufficiently serious threat is posed to one of the fundamental interests of society.

         (44)  Measures that are aimed at ensuring the equitable or effective imposition or collection of direct taxes include measures taken by a Party under its taxation system which:

                  (a)

                  apply to non-resident investors and service suppliers in recognition of the fact that the tax obligation of non-residents is determined with respect to taxable items sourced or located in the Party’s territory;

                  (b)

                  apply to non-residents in order to ensure the imposition or collection of taxes in the Party’s territory;

                  (c)

                  apply to non-residents or residents in order to prevent the avoidance or evasion of taxes, including compliance measures;

                  (d)

                  apply to consumers of services supplied in or from the territory of the other Party in order to ensure the imposition or collection of taxes on such consumers derived from sources in the Party’s territory;

                  (e)

                  distinguish investors and service suppliers subject to tax on worldwide taxable items from other investors and service suppliers, in recognition of the difference in the nature of the tax base between them; or

                  (f)

                  determine, allocate or apportion income, profit, gain, loss, deduction or credit of resident persons or branches, or between related persons or branches of the same person, in order to safeguard the Party’s tax base.

            Tax terms or concepts in this paragraph and this footnote are determined according to tax definitions and concepts, or equivalent or similar definitions and concepts, under the domestic law of the Party taking the measure.

         (45)  ‘serious difficulties for the operation of monetary policy or exchange rate policy’ shall include, but not be limited to, serious balance of payments or external financial difficulties, and the safeguard measures under this Article shall not apply with respect to foreign direct investments.

         (46)  In particular, safeguard measures provided for in this Article should be applied in such a way that they:

                  (a)

                  are not confiscatory;

                  (b)

                  do not constitute a dual or multiple exchange rate practice;

                  (c)

                  do not otherwise interfere with investors’ ability to earn a market rate of return in the territory of the Party who took safeguard measures on any restricted assets;

                  (d)

                  avoid unnecessary damage to the commercial, economic or financial interests of the other Party;

                  (e)

                  are temporary and phased out progressively as the situation calling for imposition of such measures improves; and

                  (f)

                  are promptly published by the competent authorities responsible for foreign exchange policy.

         (47)  The European Union or Member States of the European Union or Korea.

         (48)  As long as the circumstances present at the time of initial adoption of safeguard measures or any equivalent thereto still exist, the application of safeguard measures can be extended once for another six months by the Party concerned. However, if extremely exceptional circumstances arise such that a Party seeks further extension of the safeguard measures, it will coordinate in advance with the other Party concerning the implementation of any proposed extension.

         (49)  Contained in WTO Document negs 268 (Job No[1].8274) dated 19 November 2007.

         (50)  For the purposes of this paragraph, retransmission within a Party’s territory over a closed and defined subscriber network that is not accessible from outside the Party’s territory does not constitute retransmission on the Internet.

         (51)  ‘Geographical indication’ in this Sub-section refers to:

                  (a)

                  geographical indications, designations of origin, quality wines produced in a specified region and table wines with geographical indication as referred to in Council Regulation (EC) No 510/2006 of 20 March 2006; Regulation (EC) No 110/2008 of the European Parliament and of the Council of 15 January 2008; Council Regulation (EEC) No 1601/1991 of 10 June 1991; Council Regulation (EC) No 1493/1999 of 17 May 1999; and Council Regulation (EC) No 1234/2007 of 22 October 2007, or provisions replacing these regulations; and

                  (b)

                  geographical indications as covered by the Agricultural Products Quality Control Act (Act No. 9759, Jun. 9, 2009) and the Liquor Tax Act (Act No. 8852, Feb. 29, 2008) of Korea.

         (52)  The protection of a geographical indication under this Sub-section is without prejudice to other provisions in this Agreement.

         (53)  Wines within the meaning of this Sub-section are products falling under heading 22.04 of the HS and which:

                  (a)

                  comply with Council Regulation (EC) 1234/2007 of 22 October 2007, Commission Regulation (EC) 606/2009 of 10 July 2009 and Commission Regulation (EC) 607/2009 of 14 July 2009, or legislation replacing it; or

                  (b)

                  comply with the Agricultural Products Quality Control Act (Act No. 9759, Jun. 9, 2009) and the Liquor Tax Act (Act No. 8852, Feb. 29, 2008) of Korea.

         (54)  Aromatised wines within the meaning of this Sub-section are products falling under heading 22.05 of the HS and which:

                  (a)

                  comply with Council Regulation (EEC) No 1601/1991 of 10 June 1991, or legislation replacing it; or

                  (b)

                  comply with the Agricultural Products Quality Control Act (Act No. 9759, Jun. 9, 2009) and the Liquor Tax Act (Act No. 8852, Feb. 29, 2008) of Korea.

         (55)  Spirits within the meaning of this Sub-section are products falling under heading 22.08 of the HS and which:

                  (a)

                  comply with Regulation (EC) No 110/2008 of the European Parliament and of the Council of 15 January 2008, and Commission Regulation (EEC) No 1014/90 of 24 April 1990, or legislation replacing it; or

                  (b)

                  comply with the Agricultural Products Quality Control Act (Act No. 9759, Jun. 9, 2009) and the Liquor Tax Act (Act No. 8852, Feb. 29, 2008) of Korea.

         (56)  For all goods, the term ‘like good’ shall be interpreted in line with Article 23.1 of the TRIPS Agreement relating to the use of a geographical indication identifying wines for wines not originating in the place indicated by the geographical indication in question or identifying spirits for spirits not originating in the place indicated by the geographical indication in question.

         (57)  If a proposal is made by:

                  (a)

                  Korea for an originating product falling into the scope of the legislation of the European Union set out under Article 10.18.2 and footnotes of Article 10.19; or

                  (b)

                  the European Union for an originating product falling into the scope of the legislation of Korea set out under Article 10.18.1 and footnotes of Article 10.19,

            to add a name of origin to this Agreement which has been recognised by either Party as a geographical indication within the meaning of Article 22.1 of the TRIPS Agreement through laws of either Party other than those referred to in Articles 10.18.1 and 10.18.2 and footnotes of Article 10.19, the Parties agree to examine whether the geographical indication can be added to this Agreement pursuant to this Sub-section.

         (58)  This refers to the modification of the geographical indication as such, including the name and product category. Modifications of specifications as referred to in Articles 10.18.3 and 10.18.4 or modifications of the responsible control bodies as referred to in Article 10.18.6(d) remain the sole responsibility of the Party where a geographical indication originates. Such modifications may be communicated for information purposes.

         (59)  A decision to cease protection of a geographical indication remains the sole responsibility of the Party where the geographical indication originates.

         (60)  Korea considers designs not to be new if an identical or similar design has been publicly known or publicly worked before the application for design registration is filed. Korea considers designs not to be original if they could have been easily created from the combinations of designs that have been publicly known or publicly worked before the application for design registration is filed. The European Union considers designs not to be new if an identical design has been made available to the public before the filing date of a registered design or before the date of disclosure of an unregistered design. The European Union considers design not to have individual character if the overall impression it produces on the informed users does not differ from the overall impression produced on such a user by any design which has been made available to the public.

         (61)  For the purposes of this Article, the European Union and Korea consider that ‘unregistered design’ and ‘unregistered appearance’ have a similar meaning. The conditions for protection of ‘unregistered design’ or ‘unregistered appearance’ are provided for:

                  (a)

                  by Korea in the Unfair Competition Prevention and Trade Secret Protection Act (Act No. 8767, Dec. 21, 2007); and

                  (b)

                  by the European Union in Council Regulation (EC) No 6/2002 of 12 December 2001 on Community designs, as last amended by Council Regulation (EC) No 1891/2006 of 18 December 2006.

         (62)  For the purposes of this Article, the European Union considers ‘presenting’ as ‘offering’ or ‘putting on the market’ and Korea considers ‘presenting’ as ‘assigning, leasing or exhibition for assigning or leasing’.

         (63)  The protection of a design under the law of copyright is not granted automatically, but granted only if a design qualifies for protection in accordance with the law of copyright.

         (64)  As defined in Annex 2-D (Pharmaceutical Products and Medical Devices).

         (65)  Plant protection products, in the form in which they are supplied to the user, consist of or contain active substances, safeners or synergists, and are intended for one of the following uses:

                  (a)

                  protecting plants or plant products against all harmful organisms or preventing the action of such organisms, unless the main purpose of these products is considered to be for reasons of hygiene rather than for the protection of plants or plant products;

                  (b)

                  influencing the life processes of plants, such as substances influencing their growth, other than as a nutrient;

                  (c)

                  preserving plant products, in so far as such substances or products are not subject to the European Union’s special provisions on preservatives;

                  (d)

                  destroying undesired plants or parts of plants, except algae unless the products are applied on soil or water to protect plants; or

                  (e)

                  checking or preventing undesired growth of plants, except algae unless the products are applied on soil or water to protect plants.

         (66)  This is without prejudice to a possible extension for paediatric use, if provided for by the Parties.

         (67)  As defined in Annex 2-D (Pharmaceutical Products and Medical Devices).

         (68)  As defined in Article 10.2.2(a) through (h).

         (69)  For the purposes of this paragraph, the scope of ‘intermediary’ is determined in each Party’s legislation, but shall include those who deliver or distribute infringing goods, and also where appropriate, include online service providers.

         (70)  For the purposes of this paragraph, the scope of ‘intermediary’ is determined in each Party’s legislation, but shall include those who deliver or distribute infringing goods, and also where appropriate, include online service providers.

         (71)  The term ‘related rights’ is defined by each Party in accordance with its international obligations.

         (72)  For the purposes of the function referred to in Article 10.63, service provider means a provider of transmission, routing, or connections for digital online communications without modification of their content between or among points specified by the user of material of the user’s choosing, and for the purpose of the functions referred to in Articles 10.64 and 10.65 service provider means a provider or operator of facilities for online services or network access.

         (73)  It is understood that there shall be no obligation to apply such procedures to imports of goods put on the market in another country by or with the consent of the right holder.

         (74)  ‘customs transit, transhipment and placement under a free zone’ as defined in the Kyoto Convention.

         (75)  For Korea, ‘placement under a suspensive procedure’ includes temporary importation and bonded factory. For the European Union, ‘placement under a suspensive procedure’ includes temporary importation, inward processing and processing under customs control.

         (76)  For the purposes of this Article, goods infringing an intellectual property right means:

                  (a)

                  counterfeit goods, which are:

                              (i)

                              goods, including packaging, bearing without authorisation a trademark identical to the trademark duly registered in respect of the same type of goods, or which cannot be distinguished in its essential aspects from such a trademark, and which thereby infringes the trademark holder’s rights;

                              (ii)

                              any trademark symbol (logo, label, sticker, brochure, instructions for use or guarantee document), even if presented separately, on the same conditions as the goods referred to in subparagraph (a)(i); or

                              (iii)

                              packaging materials bearing the trademarks of counterfeit goods, presented separately, on the same conditions as the goods referred to in subparagraph (a)(i);

                  (b)

                  pirated copyright goods, which are or contain copies made without the consent of the right holder, or of a person duly authorised by the right holder in the country of production, of a copyright or related right, regardless of whether it is registered in each Party’s legislation; or

                  (c)

                  goods which, according to the legislation of the Party in which the application for customs action is made, infringe:

                              (i)

                              a patent;

                              (ii)

                              a plant variety right;

                              (iii)

                              a registered design; or

                              (iv)

                              a geographical indication.

         (77)  Including at least the person who is the owner of the goods or the person who has a similar right of disposal over them.

         (78)  The application of this Article to concerted practices is determined by each Party’s competition laws.

         (79)  Special rights are granted by a Party when it designates or limits to two or more the number of enterprises authorised to provide goods or services, other than according to objective, proportional and non-discriminatory criteria, or confers on enterprises legal or regulatory advantages which substantially affect the ability of any other enterprise to provide the same goods or services.

         (80)  Discriminatory measure means a measure which does not comply with national treatment, as set out in the relevant provisions of this Agreement, including the terms and conditions set out in the relevant Annexes thereto.

         (81)  The Parties hereby agree that this Article applies to subsidies received only after the date when this Agreement enters into force.

         (82)  For the purposes of this Agreement, subsidies for small and medium-sized enterprises granted in accordance with objective criteria or conditions as provided for in Article 2.1 (b) and footnote 2 attached thereto of the SCM Agreement shall not be subject to this Article.

         (83)  International trade of the Parties comprises both domestic and exports markets.

         (84)  When labour is referred to in this Chapter, it includes the issues relevant to the Decent Work Agenda as agreed on in the International Labour Organisation (hereinafter referred to as the ‘ILO’) and in the 2006 Ministerial Declaration of the UN Economic and Social Council on Full Employment and Decent Work.

         (85)  UNFCCC Decision-1/CP.13 adopted by the thirteenth session of the Conference of the Parties to the United Nations Framework Convention on Climate Change.

         (86)  For disputes relating to the Protocol on Cultural Cooperation all references in this Chapter to the Trade Committee shall be understood as referring to the Committee on Cultural Cooperation.

         (87)  Seasonal goods are goods whose imports, over a representative period, are not spread over the whole year but concentrated on specific times of the year as a result of seasonal factors.

         (88)  As set out in the Protocol on Cultural Cooperation, the Trade Committee shall have no jurisdiction over the Protocol and the Committee on Cultural Cooperation shall exercise all functions of the Trade Committee as regards that Protocol, where such functions are relevant for the purposes of implementing that Protocol.

         LIST OF ANNEXES

                     Annex 1 to Chapter One

                     Intentionally left blank

                     Annex 2-A to Chapter Two

                     Elimination of customs duties

                     Annex 2-B to Chapter Two

                     Electronics

                     Annex 2-C to Chapter Two

                     Motor vehicles and parts

                     Annex 2-D to Chapter Two

                     Pharmaceutical products and medical devices

                     Annex 2-E to Chapter Two

                     Chemicals

                     Annex 3 to Chapter Three

                     Agricultural safeguard measures

                     Annex 4 to Chapter Four

                     TBT coordinator

                     Annex 5 to Chapter Five

                     Intentionally left blank

                     Annex 6 to Chapter Six

                     Intentionally left blank

                     Annex 7-A to Chapter Seven

                     Lists of commitments

                     Annex 7-B to Chapter Seven

                     MFN treatment exemption

                     Annex 7-C to Chapter Seven

                     List of MFN exemptions

                     Annex 7-D to Chapter Seven

                     The additional commitment on financial services

                     Annex 8 to Chapter Eight

                     Intentionally left blank

                     Annex 9 to Chapter Nine

                     BOT contracts and public works concessions

                     Annex 10-A to Chapter Ten

                     Geographical indications for agricultural products and foodstuffs

                     Annex 10-B to Chapter Ten

                     Geographical indications for wines, aromatised wines and spirits

                     Annex 11 to Chapter Eleven

                     Intentionally left blank

                     Annex 12 to Chapter Twelve

                     Intentionally left blank

                     Annex 13 to Chapter Thirteen

                     Cooperation on trade and sustainable development

                     Annex 14-A to Chapter Fourteen

                     Mediation mechanism for non-tariff measures

                     Annex 14-B to Chapter Fourteen

                     Rules of procedure for arbitration

                     Annex 14-C to Chapter Fourteen

                     Code of conduct for members of arbitration panels and mediators

                     Annex 15 to Chapter 15

                     Intentionally left blank

            ANNEX 1
            Intentionally left blank

            ANNEX 2-A

               ELIMINATION OF CUSTOMS DUTIES

                        1.

                        Except as otherwise provided in a Party’s Schedule included in this Annex, the following staging categories apply to the elimination of customs duties by each Party pursuant to Article 2.5.1:

                                    (a)

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

                                    (b)

                                    customs duties on originating goods provided for in the items in staging category ‘2’ in a Party’s Schedule shall be removed in three equal annual stages beginning on the date this Agreement enters into force, and such goods shall thereafter be free of any customs duty;

                                    (c)

                                    customs duties on originating goods provided for in the items in staging category ‘3’ in a Party’s Schedule shall be removed in four equal annual stages beginning on the date this Agreement enters into force, and such goods shall thereafter be free of any customs duty (1);

                                    (d)

                                    customs duties on originating goods provided for in the items in staging category ‘5’ in a Party’s Schedule shall be removed in six equal annual stages beginning on the date this Agreement enters into force, and such goods shall thereafter be free of any customs duty;

                                    (e)

                                    customs duties on originating goods provided for in the items in staging category ‘6’ in a Party’s Schedule shall be removed in seven equal annual stages beginning on the date this Agreement enters into force, and such goods shall thereafter be free of any customs duty;

                                    (f)

                                    customs duties on originating goods provided for in the items in staging category ‘7’ in a Party’s Schedule shall be removed in eight equal annual stages beginning on the date this Agreement enters into force, and such goods shall thereafter be free of any customs duty;

                                    (g)

                                    customs duties on originating goods provided for in the items in staging category ‘10’ in a Party’s Schedule shall be removed in 11 equal annual stages beginning on the date this Agreement enters into force, and such goods shall thereafter be free of any customs duty;

                                    (h)

                                    customs duties on originating goods provided for in the items in staging category ‘12’ in a Party’s Schedule shall be removed in 13 equal annual stages beginning on the date this Agreement enters into force, and such goods shall thereafter be free of any customs duty;

                                    (i)

                                    customs duties on originating goods provided for in the items in staging category ‘13’ in a Party’s Schedule shall be removed in 14 equal annual stages beginning on the date this Agreement enters into force, and such goods shall thereafter be free of any customs duty;

                                    (j)

                                    customs duties on originating goods provided for in the items in staging category ‘15’ in a Party’s Schedule shall be removed in 16 equal annual stages beginning on the date this Agreement enters into force, and such goods shall thereafter be free of any customs duty;

                                    (k)

                                    customs duties on originating goods provided for in the items in staging category ‘18’ in a Party’s Schedule shall be removed in 19 equal annual stages beginning on the date this Agreement enters into force, and such goods shall thereafter be free of any customs duty;

                                    (l)

                                    customs duties on originating goods provided for in the items in staging category ‘20’ in a Party’s Schedule shall be removed in 21 equal annual stages beginning on the date this Agreement enters into force, and such goods shall thereafter be free of any customs duty;

                                    (m)

                                    customs duties on originating goods provided for in the items in staging category ‘10-A’ in a Party’s Schedule shall be reduced by five percent of the base rate on the date this Agreement enters into force. Customs duties shall be reduced by an additional five percent of the base rate on the first day of year three, by an additional seven percent of the base rate on the first day of year four, and by an additional seven percent of the base rate each year thereafter through year six. Customs duties shall be reduced by an additional 10 percent of the base rate on the first day of year seven and by an additional 10 percent of the base rate on the first day of year eight. Customs duties shall be reduced by an additional 12 percent on the first day of year nine, by an additional 17 percent of the base rate on the first day of year 10, and by an additional 20 percent of the base rate on the first day of year 11, and such goods shall thereafter be free of any customs duty;

                                    (n)

                                    customs duties on originating goods provided for in the items in staging category ‘10-B’ in a Party’s Schedule shall be reduced to 20 percent ad valorem on the date this Agreement enters into force and remain at 20 percent ad valorem through year two. Beginning on the first day of year three, customs duties shall be removed in nine equal annual stages, and such goods shall thereafter be free of any customs duty;

                                    (o)

                                    customs duties on originating goods provided for in the items in staging category ‘12-A’ in a Party’s Schedule shall remain at base rates during years one through nine. Beginning on the first day of year 10, customs duties shall be removed in four equal annual stages, and such goods shall thereafter be free of any customs duty;

                                    (p)

                                    customs duties on originating goods provided for in the items in staging category ‘16-A’ in a Party’s Schedule shall be reduced to 30 percent ad valorem in 16 equal annual stages beginning on the date this Agreement enters into force, and such goods shall be free of any customs duty, effective on the first day of year 17 and thereafter;

                                    (q)

                                    customs duties on originating goods provided for in the items in staging category ‘S-A’ shall be subject to the following provisions:

                                                (i)

                                                for goods entered into Korea from 1 May through 15 October, customs duties shall be removed in 18 equal annual stages beginning on the date this Agreement enters into force, and such goods shall thereafter be free of any customs duty; and

                                                (ii)

                                                for goods entered into Korea from 16 October through 30 April, customs duties shall be reduced to 24 percent ad valorem on the date this Agreement enters into force and remain at 24 percent ad valorem through year two. Beginning on the first day of year three, customs duties shall be removed in four equal annual stages, and such goods shall thereafter be free of any customs duty;

                                    (r)

                                    customs duties on originating goods provided for in the items in staging category ‘S-B’ shall be subject to the following provisions:

                                                (i)

                                                for goods entered into Korea from 1 September through the end of February, customs duties shall remain at base rates; and

                                                (ii)

                                                for goods entered into Korea from 1 March through 31 August, customs duties shall be reduced to 30 percent ad valorem on the date this Agreement enters into force and remain at 30 percent ad valorem through year two. Beginning on the first day of year three, customs duties shall be removed in six equal annual stages, and such goods shall thereafter be free of any customs duty;

                                    (s)

                                    customs duties on originating goods provided for in the items in staging category ‘E’ shall remain at base rates;

                                    (t)

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

                        2.

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

                        3.

                        Rates of customs duties in the interim stages shall be rounded down, at least to the nearest 10th of a percentage point, or, if the rate of customs duty is expressed in monetary units, at least to the nearest 10th of one euro cent in the case of the EU Party and the nearest Korean won in the case of Korea.

                        4.

                        For the purposes of this Annex and a Party’s Schedule, each annual reduction shall take effect on the first day of the relevant year, as defined in paragraph 5.

                        5.

                        For the purposes of this Annex and Appendix 2-A-1:

                                    (a)

                                    year one means the 12-month period beginning on the date this Agreement enters into force;

                                    (b)

                                    year two means the 12-month period beginning on the first anniversary of the entry into force of this Agreement;

                                    (c)

                                    year three means the 12-month period beginning on the second anniversary of the entry into force of this Agreement;

                                    (d)

                                    year four means the 12-month period beginning on the third anniversary of the entry into force of this Agreement;

                                    (e)

                                    year five means the 12-month period beginning on the fourth anniversary of the entry into force of this Agreement;

                                    (f)

                                    year six means the 12-month period beginning on the fifth anniversary of the entry into force of this Agreement;

                                    (g)

                                    year seven means the 12-month period beginning on the sixth anniversary of the entry into force of this Agreement;

                                    (h)

                                    year eight means the 12-month period beginning on the seventh anniversary of the entry into force of this Agreement;

                                    (i)

                                    year nine means the 12-month period beginning on the eighth anniversary of the entry into force of this Agreement;

                                    (j)

                                    year 10 means the 12-month period beginning on the ninth anniversary of the entry into force of this Agreement;

                                    (k)

                                    year 11 means the 12-month period beginning on the 10th anniversary of the entry into force of this Agreement;

                                    (l)

                                    year 12 means the 12-month period beginning on the 11th anniversary of the entry into force of this Agreement;

                                    (m)

                                    year 13 means the 12-month period beginning on the 12th anniversary of the entry into force of this Agreement;

                                    (n)

                                    year 14 means the 12-month period beginning on the 13th anniversary of the entry into force of this Agreement;

                                    (o)

                                    year 15 means the 12-month period beginning on the 14th anniversary of the entry into force of this Agreement;

                                    (p)

                                    year 16 means the 12-month period beginning on the 15th anniversary of the entry into force of this Agreement;

                                    (q)

                                    year 17 means the 12-month period beginning on the 16th anniversary of the entry into force of this Agreement;

                                    (r)

                                    year 18 means the 12-month period beginning on the 17th anniversary of the entry into force of this Agreement;

                                    (s)

                                    year 19 means the 12-month period beginning on the 18th anniversary of the entry into force of this Agreement;

                                    (t)

                                    year 20 means the 12-month period beginning on the 19th anniversary of the entry into force of this Agreement; and

                                    (u)

                                    year 21 means the 12-month period beginning on the 20th anniversary of the entry into force of this Agreement.

                  TARIFF SCHEDULE OF KOREA

               General notes

                        1.

                        Relation to the Harmonised Tariff Schedule of Korea (HSK). The provisions of this Schedule are generally expressed in terms of the HSK, and the interpretation of the provisions of this Schedule, including the product coverage of subheadings of this Schedule, shall be governed by the General Notes, Section Notes and Chapter Notes of the HSK. To the extent that provisions of this Schedule are identical to the corresponding provisions of the HSK, the provisions of this Schedule shall have the same meaning as the corresponding provisions of the HSK.

                        2.

                        Base Rates of Customs Duty. The base rates of customs duty set out in this Schedule reflect the Korean Customs Duty Most-Favoured-Nation rates of duty in effect on 6 May 2007.

               Tariff schedule of Korea

                        HSK 2007

                        Description

                        Base rate

                        Staging category

                        Safeguard

                        0101101000

                        Horses (for farm breeding)

                        0

                        0

                        0101109000

                        Other

                        8

                        5

                        0101901010

                        Horses for racing

                        8

                        5

                        0101901090

                        Other

                        8

                        5

                        0101909000

                        Other

                        8

                        10

                        0102101000

                        Milch cows

                        89,1

                        0

                        0102102000

                        Beef cattle

                        89,1

                        0

                        0102109000

                        Other

                        89,1

                        0

                        0102901000

                        Milch cows

                        40

                        15

                        0102902000

                        Beef cattle

                        40

                        15

                        0102909000

                        Other

                        0

                        0

                        0103100000

                        Pure-bred breeding animals

                        18

                        0

                        0103910000

                        Weighing less than 50 kg

                        18

                        10

                        0103920000

                        Weighing 50 kg or more

                        18

                        10

                        0104101000

                        Pure-bred breeding animals

                        0

                        0

                        0104109000

                        Other

                        8

                        0

                        0104201000

                        Milch goats

                        8

                        10

                        0104209000

                        Other

                        8

                        0

                        0105111000

                        Pure-bred breeding animals

                        9

                        0

                        0105119000

                        Other

                        9

                        0

                        0105120000

                        Turkeys

                        9

                        0

                        0105191010

                        Pure-bred breeding animals

                        0

                        0

                        0105191090

                        Other

                        18

                        0

                        0105199000

                        Other

                        9

                        0

                        0105941000

                        Pure-bred breeding animals

                        9

                        0

                        0105949000

                        Other

                        9

                        3

                        0105991010

                        Pure-bred breeding animals

                        0

                        0

                        0105991090

                        Other

                        18

                        0

                        0105992000

                        Turkeys

                        9

                        0

                        0105999000

                        Other

                        9

                        0

                        0106110000

                        Primates

                        8

                        0

                        0106120000

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

                        8

                        0

                        0106191000

                        Dogs

                        8

                        3

                        0106192010

                        Pure-bred breeding animals

                        0

                        0

                        0106192090

                        Other

                        8

                        0

                        0106193000

                        Deer

                        8

                        10

                        0106194000

                        Bears

                        8

                        0

                        0106195010

                        Pure-bred breeding animals

                        0

                        0

                        0106195090

                        Other

                        8

                        0

                        0106196010

                        Pure-bred breeding animals

                        0

                        0

                        0106196090

                        Other

                        8

                        0

                        0106199000

                        Other

                        8

                        0

                        0106201000

                        Snakes

                        8

                        0

                        0106202000

                        Fresh-water tortoises

                        8

                        3

                        0106203000

                        Turtles

                        8

                        0

                        0106209000

                        Other

                        8

                        0

                        0106310000

                        Birds of prey

                        8

                        5

                        0106320000

                        Psittaciformes (including parrots, parakeets, macaws and cockatoos)

                        8

                        5

                        0106390000

                        Other

                        8

                        0

                        0106901000

                        Amphibia

                        8

                        0

                        0106902010

                        Honey bees

                        8

                        5

                        0106902090

                        Other

                        8

                        0

                        0106903010

                        Lug worms

                        8

                        0

                        0106903020

                        Yarn earth worms

                        8

                        0

                        0106903090

                        Other

                        8

                        0

                        0106909000

                        Other

                        8

                        3

                        0201100000

                        Carcases and half-carcases

                        40

                        15

                        See Annex 3

                        0201200000

                        Other cuts with bone in

                        40

                        15

                        See Annex 3

                        0201300000

                        Boneless

                        40

                        15

                        See Annex 3

                        0202100000

                        Carcases and half-carcases

                        40

                        15

                        See Annex 3

                        0202200000

                        Other cuts with bone in

                        40

                        15

                        See Annex 3

                        0202300000

                        Boneless

                        40

                        15

                        See Annex 3

                        0203110000

                        Carcases and half-carcases

                        22,5

                        5

                        0203120000

                        Hams, shoulders and cuts thereof, with bone in

                        22,5

                        5

                        0203191000

                        Streaky pork

                        22,5

                        10

                        See Annex 3

                        0203199000

                        Other

                        22,5

                        10

                        See Annex 3

                        0203210000

                        Carcases and half-carcases

                        25

                        5

                        0203220000

                        Hams, shoulders and cuts thereof, with bone in

                        25

                        5

                        0203291000

                        Streaky pork

                        25

                        10

                        0203299000

                        Other

                        25

                        5

                        0204100000

                        Carcases and half-carcases of lamb, fresh or chilled

                        22,5

                        10

                        0204210000

                        Carcases and half-carcases

                        22,5

                        10

                        0204220000

                        Other cuts with bone in

                        22,5

                        10

                        0204230000

                        Boneless

                        22,5

                        10

                        0204300000

                        Carcases and half-carcases of lamb, frozen

                        22,5

                        10

                        0204410000

                        Carcases and half-carcases

                        22,5

                        10

                        0204420000

                        Other cuts with bone in

                        22,5

                        10

                        0204430000

                        Boneless

                        22,5

                        10

                        0204501000

                        Fresh or chilled

                        22,5

                        10

                        0204502000

                        Frozen

                        22,5

                        10

                        0205001000

                        Fresh or chilled

                        27

                        10

                        0205002000

                        Frozen

                        27

                        10

                        0206100000

                        Of bovine animals, fresh or chilled

                        18

                        15

                        0206210000

                        Tongues

                        18

                        15

                        0206220000

                        Livers

                        18

                        15

                        0206291000

                        Tails

                        18

                        15

                        0206292000

                        Feet

                        18

                        15

                        0206299000

                        Other

                        18

                        15

                        0206300000

                        Of swine, fresh or chilled

                        18

                        7

                        0206410000

                        Livers

                        18

                        5

                        0206491000

                        Feet

                        18

                        6

                        0206499000

                        Other

                        18

                        5

                        0206800000

                        Other, fresh or chilled

                        18

                        15

                        0206900000

                        Other, frozen

                        18

                        15

                        0207111000

                        Weighing not more than 550 g

                        18

                        12

                        0207119000

                        Other

                        18

                        12

                        0207121000

                        Weighing not more than 550 g

                        20

                        12

                        0207129000

                        Other

                        20

                        10

                        0207131010

                        Leg

                        18

                        10

                        0207131020

                        Breast

                        18

                        10

                        0207131030

                        Wing

                        18

                        10

                        0207131090

                        Other

                        18

                        10

                        0207132010

                        Liver

                        22,5

                        10

                        0207132090

                        Other

                        27

                        10

                        0207141010

                        Leg

                        20

                        10

                        0207141020

                        Breast

                        20

                        13

                        0207141030

                        Wing

                        20

                        13

                        0207141090

                        Other

                        20

                        10

                        0207142010

                        Liver

                        22,5

                        10

                        0207142090

                        Other

                        27

                        10

                        0207240000

                        Not cut in pieces, fresh or chilled

                        18

                        10

                        0207250000

                        Not cut in pieces, frozen

                        18

                        7

                        0207261000

                        Cuts

                        18

                        10

                        0207262010

                        Liver

                        22,5

                        10

                        0207262090

                        Other

                        27

                        10

                        0207271000

                        Cuts

                        18

                        7

                        0207272010

                        Liver

                        22,5

                        10

                        0207272090

                        Other

                        27

                        10

                        0207320000

                        Not cut in pieces, fresh or chilled

                        18

                        10

                        0207330000

                        Not cut in pieces, frozen

                        18

                        13

                        0207340000

                        Fatty livers, fresh or chilled

                        22,5

                        10

                        0207351000

                        Cuts

                        18

                        10

                        0207352010

                        Liver

                        22,5

                        10

                        0207352090

                        Other

                        27

                        10

                        0207361000

                        Cuts

                        18

                        13

                        0207362010

                        Liver

                        22,5

                        7

                        0207362090

                        Other

                        27

                        10

                        0208100000

                        Of rabbits or hares

                        22,5

                        10

                        0208300000

                        Of primates

                        18

                        5

                        0208400000

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

                        30

                        3

                        0208500000

                        Of reptiles (including snakes and turtles)

                        18

                        0

                        0208901000

                        Of deer

                        27

                        10

                        0208909010

                        Of marine animals

                        30

                        3

                        0208909090

                        Other

                        18

                        10

                        0209001000

                        Pig fat

                        3

                        0

                        0209002000

                        Poultry fat

                        3

                        0

                        0210110000

                        Hams, shoulders and cuts thereof, with bone in

                        25

                        5

                        0210120000

                        Bellies (streaky) and cuts thereof

                        30

                        5

                        0210190000

                        Other

                        25

                        5

                        0210201000

                        Dried or smoked

                        27

                        15

                        0210209000

                        Other

                        27

                        15

                        0210910000

                        Of primates

                        22,5

                        10

                        0210920000

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

                        22,5

                        10

                        0210930000

                        Of reptiles (including snakes and turtles)

                        22,5

                        10

                        0210991010

                        Of bovine

                        22,5

                        15

                        0210991020

                        Of swine

                        22,5

                        5

                        0210991030

                        Of poultry

                        22,5

                        10

                        0210991090

                        Other

                        22,5

                        10

                        0210999010

                        Meat of sheep or goats

                        22,5

                        10

                        0210999020

                        Meat of poultry

                        22,5

                        10

                        0210999090

                        Other

                        22,5

                        10

                        0301101000

                        Gold carp

                        10

                        0

                        0301102000

                        Tropical fish

                        10

                        3

                        0301109000

                        Other

                        10

                        3

                        0301911000

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

                        10

                        7

                        0301912000

                        Oncorhynchus apache and Oncorhynchus chrysogaster

                        10

                        7

                        0301921000

                        Glass eel (for aquaculture)

                        0

                        0

                        0301929000

                        Other

                        30 % or 1 908 won/kg whichever is greater

                        10

                        0301930000

                        Carp

                        10

                        0

                        0301940000

                        Bluefin tunas (Thunnus thynnus)

                        10

                        3

                        0301950000

                        Southern bluefin tunas (Thunnus maccoyii)

                        10

                        3

                        0301992000

                        Yellow tail

                        10

                        3

                        0301994010

                        Fry (for aquaculture)

                        0

                        0

                        0301994090

                        Other

                        40 % or 2 781 won/kg whichever is greater

                        10

                        0301995000

                        Conger eel

                        10

                        5

                        0301996000

                        Sharp toothed eel

                        10

                        5

                        0301997000

                        Salad eel

                        10

                        3

                        0301998000

                        Flat fish

                        10

                        10

                        0301999010

                        True bass

                        10

                        3

                        0301999020

                        Puffers

                        10

                        5

                        0301999030

                        Tilapia

                        10

                        0

                        0301999040

                        Rock fish (including pacific ocean perch)

                        10

                        5

                        0301999051

                        Fry (for aquaculture)

                        0

                        0

                        0301999059

                        Other

                        38

                        5

                        0301999060

                        Mullets

                        10

                        5

                        0301999070

                        Loaches

                        10

                        3

                        0301999080

                        Cat fishes

                        10

                        3

                        0301999091

                        Rock Trout (Hexagrammos spp., Agrammus spp.)

                        10

                        3

                        0301999092

                        Crusian carp

                        10

                        3

                        0301999093

                        Salmon

                        10

                        5

                        0301999094

                        Grass carp

                        10

                        0

                        0301999095

                        Croakers

                        36

                        10

                        0301999099

                        Other

                        10

                        10

                        0302111000

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

                        20

                        10

                        0302112000

                        Oncorhynchus apache and Oncorhynchus chrysogaster

                        20

                        10

                        0302120000

                        Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

                        20

                        5

                        0302190000

                        Other

                        20

                        5

                        0302210000

                        Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

                        20

                        10

                        0302220000

                        Plaice (Pleuronectes platessa)

                        20

                        10

                        0302230000

                        Sole (Solea spp.)

                        20

                        10

                        0302290000

                        Other

                        20

                        10

                        0302310000

                        Albacore or longfinned tunas (Thunnus alalunga)

                        20

                        3

                        0302320000

                        Yellowfin tunas (Thunnus albacares)

                        20

                        3

                        0302330000

                        Skipjack or stripe-bellied bonito

                        20

                        3

                        0302340000

                        Bigeye tunas (Thunnus obesus)

                        20

                        3

                        0302350000

                        Bluefin tunas (Thunnus thynnus)

                        20

                        0

                        0302360000

                        Southern bluefin tunas (Thunnus maccoyii)

                        20

                        0

                        0302390000

                        Other

                        20

                        3

                        0302400000

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

                        20

                        5

                        0302500000

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

                        20

                        10

                        0302610000

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

                        20

                        5

                        0302620000

                        Haddock (Melanogrammus aeglefinus)

                        20

                        5

                        0302630000

                        Coalfish (Pollachius virens)

                        20

                        0

                        0302640000

                        Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

                        20

                        10

                        0302650000

                        Dogfish and other sharks

                        20

                        3

                        0302660000

                        Eels (Anguilla spp.)

                        20

                        10

                        0302670000

                        Swordfish (Xiphias gladius)

                        20

                        3

                        0302680000

                        Toothfish (Dissostichus spp.)

                        20

                        5

                        0302691000

                        Alaska pollack

                        20

                        10

                        0302692000

                        Yellow tail

                        20

                        5

                        0302693000

                        Hair tail

                        20

                        10

                        0302694000

                        Sea-bream

                        20

                        10

                        0302695000

                        Conger eel

                        20

                        10

                        0302696000

                        Sharp toothed eel

                        20

                        5

                        0302697000

                        Horse mackerel

                        20

                        10

                        0302698000

                        Saury (including horn fish)

                        20

                        0

                        0302699010

                        Chub mackerel

                        20

                        10

                        0302699020

                        Puffers

                        20

                        7

                        0302699030

                        Pomfret

                        20

                        5

                        0302699040

                        Angler (Monkfish)

                        20

                        10

                        0302699090

                        Other

                        20

                        10

                        0302701000

                        Livers

                        20

                        3

                        0302702000

                        Roes

                        20

                        3

                        0303110000

                        Sockeye salmon (red salmon) (Oncorhynchus nerka)

                        10

                        5

                        0303190000

                        Other

                        10

                        5

                        0303210000

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

                        10

                        10

                        0303220000

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

                        10

                        5

                        0303290000

                        Other

                        10

                        5

                        0303310000

                        Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

                        10

                        10

                        0303320000

                        Plaice (Pleuronectes platessa)

                        10

                        10

                        0303330000

                        Sole (Solea spp.)

                        10

                        10

                        0303390000

                        Other

                        10

                        See paragraph 5 of Appendix 2-A-1

                        0303410000

                        Albacore or longfinned tunas (Thunnus alalunga)

                        10

                        3

                        0303420000

                        Yellowfin tunas (Thunnus albacares)

                        10

                        3

                        0303430000

                        Skipjack or stripe-bellied bonito

                        10

                        3

                        0303440000

                        Bigeye tunas (Thunnus obesus)

                        10

                        3

                        0303450000

                        Bluefin tunas (Thunnus thynnus)

                        10

                        0

                        0303460000

                        Southern bluefin tunas (Thunnus maccoyii)

                        10

                        3

                        0303490000

                        Other

                        10

                        3

                        0303510000

                        Herrings (Clupea harengus, Clupea pallasii)

                        10

                        7

                        0303520000

                        Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

                        10

                        10

                        0303610000

                        Swordfish (Xiphias gladius)

                        10

                        3

                        0303620000

                        Toothfish (Dissostichus spp.)

                        10

                        3

                        0303710000

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

                        10

                        10

                        0303720000

                        Haddock (Melanogrammus aeglefinus)

                        10

                        5

                        0303730000

                        Coalfish (Pollachius virens)

                        10

                        0

                        0303740000

                        Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

                        10

                        12-A

                        0303750000

                        Dogfish and other sharks

                        10

                        5

                        0303760000

                        Eels (Anguilla spp.)

                        10

                        10

                        0303770000

                        Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)

                        10

                        10

                        0303780000

                        Hake (Merluccius spp., Urophycis spp.)

                        10

                        10

                        0303791000

                        Alaska pollack

                        30

                        E

                        0303792000

                        Sable fish

                        10

                        5

                        0303793000

                        Hair tail

                        10

                        10

                        0303794010

                        Red horsehead fish (Branchiostegus Japonicus)

                        10

                        5

                        0303794090

                        Other

                        10

                        10

                        0303795000

                        Conger eel

                        10

                        10

                        0303796000

                        Yellow corvina

                        10

                        10

                        0303797000

                        Horse mackerel

                        10

                        10

                        0303798000

                        Saury (including horn fish)

                        34

                        10

                        0303799010

                        Chub mackerel

                        10

                        10

                        0303799020

                        Puffers

                        10

                        10

                        0303799030

                        White sea smelt

                        10

                        5

                        0303799040

                        Thorny head

                        10

                        0

                        0303799050

                        John dory

                        10

                        3

                        0303799060

                        Atka mackerel

                        10

                        3

                        0303799070

                        Rock fish (including pacific ocean perch)

                        10

                        10-A

                        0303799080

                        Whip tail or hoki

                        10

                        7

                        0303799091

                        Angler (Monkfish)

                        10

                        10

                        0303799092

                        Hagfish (Pacific, Atlantic)

                        10

                        7

                        0303799093

                        Skate

                        10

                        10

                        0303799094

                        Milk fish

                        10

                        0

                        0303799095

                        Croakers

                        57

                        E

                        0303799096

                        Ray

                        10

                        10

                        0303799097

                        Sand lance

                        10

                        10

                        0303799098

                        Toothfish, other than Dissostichus spp.

                        10

                        3

                        0303799099

                        Other

                        10

                        10

                        0303801000

                        Livers

                        10

                        5

                        0303802010

                        Of alaska pollack

                        10

                        5

                        0303802090

                        Other

                        10

                        5

                        0304111000

                        Fillets

                        20

                        3

                        0304112000

                        Fish surimi

                        20

                        3

                        0304119000

                        Other

                        20

                        3

                        0304121000

                        Fillets

                        20

                        5

                        0304122000

                        Fish surimi

                        20

                        5

                        0304129000

                        Other

                        20

                        5

                        0304191010

                        Fillets

                        20

                        10

                        0304191020

                        Fish surimi

                        20

                        5

                        0304191090

                        Other

                        20

                        5

                        0304192010

                        Fillets

                        20

                        10

                        0304192020

                        Fish surimi

                        20

                        3

                        0304192090

                        Other

                        20

                        3

                        0304193010

                        Fillets

                        20

                        0

                        0304193020

                        Fish surimi

                        20

                        3

                        0304193090

                        Other

                        20

                        3

                        0304199010

                        Fillets

                        20

                        5

                        0304199020

                        Fish surimi

                        20

                        5

                        0304199090

                        Other

                        20

                        5

                        0304210000

                        Swordfish (Xiphias gladius)

                        10

                        3

                        0304220000

                        Toothfish (Dissostichus spp.)

                        10

                        3

                        0304291000

                        Of alaska pollack

                        10

                        10

                        0304292000

                        Of conger-eel

                        10

                        10

                        0304293000

                        Of cod

                        10

                        10

                        0304294000

                        Of plaice

                        10

                        10

                        0304295000

                        Of bluefin tunas

                        10

                        3

                        0304296000

                        Of toothfish, other than Dissostichus spp.

                        10

                        3

                        0304297000

                        Of tilapia

                        10

                        0

                        0304298000

                        Of file fish

                        10

                        3

                        0304299000

                        Other

                        10

                        5

                        0304911000

                        Frozen fish surimi

                        10

                        3

                        0304919000

                        Other

                        10

                        3

                        0304921000

                        Frozen fish surimi

                        10

                        5

                        0304929000

                        Other

                        10

                        5

                        0304991010

                        Frozen fish surimi

                        10

                        3

                        0304991090

                        Other

                        10

                        3

                        0304999010

                        Frozen fish surimi

                        10

                        5

                        0304999090

                        Other

                        10

                        5

                        0305100000

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

                        20

                        3

                        0305201000

                        Livers

                        20

                        3

                        0305202000

                        Roes, dried

                        20

                        3

                        0305203000

                        Roes, smoked

                        20

                        3

                        0305204010

                        Of alaska pollack

                        20

                        5

                        0305204020

                        Of yellow corvina

                        20

                        3

                        0305204030

                        Of herrings

                        20

                        5

                        0305204090

                        Other

                        20

                        3

                        0305301000

                        Dried

                        20

                        3

                        0305302000

                        Salted or in brine

                        20

                        3

                        0305410000

                        Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

                        20

                        5

                        0305420000

                        Herrings (Clupea harengus, Clupea pallasii)

                        20

                        3

                        0305491000

                        Anchovies

                        20

                        5

                        0305492000

                        Alaska pollack

                        20

                        3

                        0305499000

                        Other

                        20

                        3

                        0305510000

                        Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

                        20

                        10

                        0305591000

                        Sharks’ fins

                        20

                        5

                        0305592000

                        Anchovy

                        20

                        10

                        0305593000

                        Alaska pollack

                        20

                        3

                        0305594000

                        Yellow corvina

                        20

                        10

                        0305595000

                        Puffers

                        20

                        0

                        0305596000

                        Sharp toothed eel

                        20

                        3

                        0305597000

                        Sand lance

                        20

                        5

                        0305598000

                        Blenny or gunnel, including juvenile white bait

                        20

                        0

                        0305599000

                        Other

                        20

                        5

                        0305610000

                        Herrings (Clupea harengus, Clupea pallasii)

                        20

                        3

                        0305620000

                        Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

                        20

                        5

                        0305631000

                        Salt fermented anchovy

                        20

                        10

                        0305639000

                        Other

                        20

                        5

                        0305691000

                        Salmon

                        20

                        5

                        0305692000

                        Trout

                        20

                        10

                        0305693000

                        Hair tail

                        20

                        5

                        0305694000

                        Sardines

                        20

                        3

                        0305695000

                        Mackerel

                        20

                        10

                        0305696000

                        Yellow corvina

                        20

                        10

                        0305697000

                        Horse mackerel

                        20

                        10

                        0305698000

                        Saury (including horn fish)

                        20

                        0

                        0305699000

                        Other

                        20

                        3

                        0306110000

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

                        20

                        3

                        0306120000

                        Lobsters (Homarus spp.)

                        20

                        3

                        0306131000

                        Peeled

                        20

                        5

                        0306139000

                        Other

                        20

                        10

                        0306141000

                        Crab meat

                        20

                        10

                        0306142000

                        King crabs

                        20

                        3

                        0306143000

                        Blue crab

                        14

                        10

                        0306149000

                        Other

                        14

                        10

                        0306190000

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

                        20

                        10

                        0306210000

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

                        20

                        3

                        0306220000

                        Lobsters (Homarus spp.)

                        20

                        3

                        0306231000

                        Live, fresh or chilled

                        20

                        3

                        0306232000

                        Dried

                        20

                        3

                        0306233000

                        Salted or in brine

                        50 % or 363 won/kg whichever is greater

                        10

                        0306241010

                        Blue crab

                        20

                        10

                        0306241020

                        Snow crab

                        20

                        10

                        0306241090

                        Other

                        20

                        10

                        0306242000

                        Dried

                        20

                        5

                        0306243000

                        Salted or in brine

                        20

                        10

                        0306291000

                        Live, fresh or chilled

                        20

                        10

                        0306292000

                        Dried

                        20

                        10

                        0306293000

                        Salted or in brine

                        20

                        5

                        0307101011

                        For seed

                        0

                        0

                        0307101019

                        Other

                        5

                        3

                        0307101090

                        Other

                        20

                        5

                        0307102000

                        Frozen

                        20

                        5

                        0307103000

                        Dried

                        20

                        5

                        0307104000

                        Salted or in brine

                        20

                        3

                        0307210000

                        Live, fresh or chilled

                        20

                        10

                        0307291000

                        Frozen

                        20

                        10

                        0307292000

                        Dried

                        20

                        10

                        0307293000

                        Salted or in brine

                        20

                        3

                        0307310000

                        Live, fresh or chilled

                        20

                        7

                        0307391000

                        Frozen

                        20

                        10

                        0307392000

                        Dried

                        20

                        10

                        0307399000

                        Other

                        20

                        5

                        0307411000

                        Cuttle fish

                        10

                        5

                        0307412000

                        Squid

                        10

                        10

                        0307491010

                        Cuttle fish

                        10

                        10

                        0307491020

                        Squid

                        22

                        E

                        0307492000

                        Salted or in brine

                        10

                        10

                        0307493000

                        Dried

                        10

                        10

                        0307511000

                        Poulp squid

                        20

                        7

                        0307512000

                        Webfoot Octopus

                        20

                        10

                        0307519000

                        Other

                        20

                        10

                        0307591010

                        Octopus

                        20

                        10

                        0307591020

                        Poulp squid

                        20

                        10

                        0307591030

                        Webfoot octopus

                        20

                        10

                        0307591090

                        Other

                        20

                        3

                        0307592000

                        Dried

                        20

                        10

                        0307599000

                        Other

                        20

                        5

                        0307600000

                        Snails, other than sea snails

                        20

                        0

                        0307911110

                        Hard clam spat

                        20

                        3

                        0307911190

                        Other

                        20

                        5

                        0307911200

                        Abalone

                        20

                        7

                        0307911300

                        Top shells

                        20

                        10

                        0307911410

                        For seed

                        0

                        0

                        0307911490

                        Other

                        20

                        3

                        0307911510

                        For seed

                        0

                        0

                        0307911590

                        Other

                        20

                        7

                        0307911600

                        Cockles

                        20

                        10

                        0307911700

                        Adductors of shell fish

                        20

                        10

                        0307911800

                        Baby clams

                        20

                        10

                        0307911910

                        Marsh clams

                        20

                        3

                        0307911990

                        Other

                        20

                        10

                        0307919010

                        Sea-urchins

                        20

                        5

                        0307919020

                        Sea-cucumbers

                        20

                        3

                        0307919031

                        For seed

                        0

                        0

                        0307919039

                        Other

                        20

                        5

                        0307919040

                        Jelly fish

                        20

                        5

                        0307919090

                        Other

                        20

                        10

                        0307991110

                        Cockles

                        20

                        10

                        0307991120

                        Hen clams

                        20

                        10

                        0307991130

                        Baby clams

                        20

                        10

                        0307991140

                        Adductors of shell fish

                        20

                        10

                        0307991150

                        Ark shells

                        20

                        7

                        0307991160

                        Top shells (frozen)

                        20

                        10

                        0307991190

                        Other

                        20

                        10

                        0307991910

                        Sea-cucumbers

                        20

                        3

                        0307991920

                        Sea-squirts

                        20

                        7

                        0307991990

                        Other

                        20

                        10

                        0307992110

                        Hen clams

                        20

                        10

                        0307992120

                        Adductors of shell fish

                        20

                        10

                        0307992130

                        Baby clams

                        20

                        10

                        0307992190

                        Other

                        20

                        7

                        0307992920

                        Sea-cucumbers

                        20

                        3

                        0307992930

                        Sea-squirts

                        20

                        5

                        0307992990

                        Other

                        20

                        5

                        0307993110

                        Hen clams

                        20

                        5

                        0307993120

                        Baby clams

                        20

                        10

                        0307993130

                        Top shells (salted or brine)

                        20

                        3

                        0307993190

                        Other

                        20

                        10

                        0307993910

                        Sea-urchins

                        20

                        3

                        0307993920

                        Sea-cucumbers

                        20

                        3

                        0307993930

                        Jelly fish

                        20

                        0

                        0307993990

                        Other

                        20

                        5

                        0401100000

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

                        36

                        15

                        0401200000

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

                        36

                        15

                        0401301000

                        Frozen cream

                        36

                        10

                        0401309000

                        Other

                        36

                        13

                        0402101010

                        Skim milk powder

                        176

                        See paragraph 6 of Appendix 2-A-1

                        0402101090

                        Other

                        176

                        See paragraph 6 of Appendix 2-A-1

                        0402109000

                        Other

                        176

                        See paragraph 6 of Appendix 2-A-1

                        0402211000

                        Whole milk powder

                        176

                        See paragraph 6 of Appendix 2-A-1

                        0402219000

                        Other

                        176

                        See paragraph 6 of Appendix 2-A-1

                        0402290000

                        Other

                        176

                        See paragraph 6 of Appendix 2-A-1

                        0402911000

                        Evaporated milk

                        89

                        See paragraph 6 of Appendix 2-A-1

                        0402919000

                        Other

                        89

                        See paragraph 6 of Appendix 2-A-1

                        0402991000

                        Sweetened evaporated milk

                        89

                        See paragraph 6 of Appendix 2-A-1

                        0402999000

                        Other

                        89

                        See paragraph 6 of Appendix 2-A-1

                        0403101000

                        Fluid

                        36

                        10

                        0403102000

                        Frozen

                        36

                        10

                        0403109000

                        Other

                        36

                        10

                        0403901000

                        Butter milk

                        89

                        See paragraph 6 of Appendix 2-A-1

                        0403902000

                        Curdled milk and cream

                        36

                        10

                        0403903000

                        Kephir

                        36

                        10

                        0403909000

                        Other fermented or acidified milk and cream

                        36

                        10

                        0404101010

                        Whey powder

                        49,5

                                    –

                                    For feeding

                        49,5

                        0

                                    –

                                    Other

                        49,5

                        See paragraph 7 of Appendix 2-A-1

                        0404101090

                        Other

                        49,5

                                    –

                                    For feeding

                        49,5

                        0

                                    –

                                    Other

                        49,5

                        See paragraph 7 of Appendix 2-A-1

                        0404102110

                        Lactose removed

                        49,5

                                    –

                                    For feeding

                        49,5

                        0

                                    –

                                    Other

                        49,5

                        See paragraph 7 of Appendix 2-A-1

                        0404102120

                        Demineralised

                        49,5

                                    –

                                    For feeding

                        49,5

                        0

                                    –

                                    Other

                        49,5

                        See paragraph 7 of Appendix 2-A-1

                        0404102130

                        Whey protein concentrates

                        49,5

                                    –

                                    For feeding

                        49,5

                        0

                                    –

                                    Other

                        49,5

                        See paragraph 7 of Appendix 2-A-1

                        0404102190

                        Other

                        49,5

                                    –

                                    For feeding

                        49,5

                        0

                                    –

                                    Other

                        49,5

                        See paragraph 7 of Appendix 2-A-1

                        0404102900

                        Other

                        49,5

                                    –

                                    For feeding

                        49,5

                        0

                                    –

                                    Other

                        49,5

                        See paragraph 7 of Appendix 2-A-1

                        0404900000

                        Other

                        36

                        10

                        0405100000

                        Butter

                        89

                        See paragraph 8 of Appendix 2-A-1

                        0405200000

                        Dairy spreads

                        8

                        0

                        0405900000

                        Other

                        89

                        See paragraph 8 of Appendix 2-A-1

                        0406101000

                        Fresh cheese

                        36

                        See paragraph 9 of Appendix 2-A-1

                        0406102000

                        Curd

                        36

                        10

                        0406200000

                        Grated or powdered cheese, of all kinds

                        36

                        See paragraph 9 of Appendix 2-A-1

                        0406300000

                        Processed cheese, not grated or powdered

                        36

                        See paragraph 9 of Appendix 2-A-1

                        0406400000

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

                        36

                        10

                        0406900000

                        Other cheese

                        36

                                    –

                                    Cheddar

                        36

                        See paragraph 9 of Appendix 2-A-1

                                    –

                                    Other

                        36

                        See paragraph 9 of Appendix 2-A-1

                        0407001010

                        Pure-bred breeding eggs

                        27

                        10

                        0407001090

                        Other

                        27

                        15

                        0407009000

                        Other

                        27

                        10

                        0408110000

                        Dried

                        27

                        13

                        0408190000

                        Other

                        27

                        13

                        0408910000

                        Dried

                        27

                        10

                        0408991000

                        Of fowls of the species Gallus domesticus

                        41,6

                        15

                        0408999000

                        Other

                        27

                        10

                        0409000000

                        Natural honey

                        243 % or 1 864 won/kg, whichever is the greater

                        See paragraph 10 of Appendix 2-A-1

                        0410001000

                        Turtles’ eggs

                        8

                        0

                        0410002000

                        Salanganes’ nests

                        8

                        0

                        0410003000

                        Royal jelly

                        8

                        10

                        0410009000

                        Other

                        8

                        0

                        0501000000

                        Human hair, unworked, whether or not washed or scoured; waste of human hair.

                        3

                        0

                        0502100000

                        Pigs’, hogs’ or boars’ bristles and hair and waste thereof

                        3

                        0

                        0502902000

                        Goat hair

                        3

                        0

                        0502909000

                        Other

                        3

                        0

                        0504001010

                        Of bovine

                        27

                        15

                        0504001090

                        Other

                        27

                        13

                        0504002000

                        Bladders

                        27

                        10

                        0504003000

                        Stomachs

                        27

                        15

                        0505100000

                        Feathers of a kind used for stuffing; down

                        3

                        5

                        0505901000

                        Powder of feathers

                        5

                        0

                        0505909000

                        Other

                        5

                        5

                        0506100000

                        Ossein and bones treated with acid

                        3

                        0

                        0506901010

                        Of tigers

                        3

                        0

                        0506901020

                        Of bovine animals

                        9

                        0

                        0506901090

                        Other

                        3

                        0

                        0506902000

                        Powder of bones

                        25,6

                        10

                        0506909000

                        Other

                        3

                        0

                        0507101000

                        Ivory of elephant

                        8

                        0

                        0507102000

                        Rhinoceros horns

                        8

                        0

                        0507109000

                        Other

                        8

                        0

                        0507901110

                        In whole

                        20

                        15

                        0507901190

                        Other

                        20

                        15

                        0507901200

                        Antlers

                        20

                        15

                        0507902010

                        Tortoise shells and plates

                        8

                        0

                        0507902020

                        Whalebone and whalebone hair

                        8

                        0

                        0507902030

                        Pangolin shells and scales

                        8

                        0

                        0507902040

                        Hooves and claws (including nails)

                        8

                        0

                        0507902090

                        Other

                        8

                        0

                        0508001000

                        Coral

                        8

                        0

                        0508002010

                        Mother of pearl shells

                        8

                        0

                        0508002020

                        Abalone shells

                        8

                        0

                        0508002030

                        Oyster shells

                        8

                        0

                        0508002040

                        Snail shells

                        8

                        0

                        0508002050

                        Trocus shells

                        8

                        0

                        0508002060

                        Agaya shells

                        8

                        0

                        0508002070

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

                        8

                        0

                        0508002090

                        Other

                        8

                        0

                        0508009000

                        Other

                        8

                        0

                        0510001000

                        Ambergris

                        8

                        0

                        0510002000

                        Castoreum

                        8

                        0

                        0510003000

                        Musk

                        8

                        0

                        0510004000

                        Gallstone

                        8

                        0

                        0510005000

                        Pteropi faeces

                        8

                        0

                        0510009010

                        Pancreas

                        8

                        0

                        0510009020

                        Bile

                        8

                        0

                        0510009030

                        Gecko

                        8

                        0

                        0510009090

                        Other

                        8

                        0

                        0511100000

                        Bovine semen

                        0

                        0

                        0511911010

                        Brine shrimp eggs

                        8

                        0

                        0511911090

                        Other

                        8

                        0

                        0511912000

                        Fish waste

                        5

                        3

                        0511919000

                        Other

                        8

                        5

                        0511991000

                        Animal blood

                        8

                        0

                        0511992010

                        Swine semen

                        0

                        0

                        0511992090

                        Other

                        0

                        0

                        0511993010

                        Of bovine

                        18

                        0

                        0511993020

                        Of swine

                        18

                        0

                        0511993090

                        Other

                        0

                        0

                        0511994000

                        Sinews and tendons

                        18

                        10

                        0511995011

                        Dressed

                        3

                        0

                        0511995019

                        Other

                        3

                        0

                        0511995020

                        Horsehair waste

                        3

                        0

                        0511996000

                        Natural sponges of animal origin

                        8

                        0

                        0511999010

                        Silkworm eggs

                        18

                        0

                        0511999020

                        Chrysalis of silk worm

                        8

                        0

                        0511999030

                        Dead animals, other than products of dead animals of Chapter 3

                        8

                        0

                        0511999040

                        Paring and similar waste of rawhides or skins

                        8

                        0

                        0511999090

                        Other

                        8

                        0

                        0601101000

                        Of tulips

                        8

                        0

                        0601102000

                        Of lilies

                        4

                        0

                        0601103000

                        Of dahlias

                        8

                        0

                        0601104000

                        Of hyacinthus

                        8

                        0

                        0601105000

                        Of gladiolus

                        8

                        0

                        0601106000

                        Of iris

                        8

                        0

                        0601107000

                        Of freesias

                        8

                        0

                        0601108000

                        Of narcissus

                        8

                        0

                        0601109000

                        Other

                        8

                        0

                        0601201000

                        Of tulips

                        8

                        0

                        0601202000

                        Of lilies

                        8

                        0

                        0601203000

                        Of dahlias

                        8

                        0

                        0601204000

                        Of hyacinthus

                        8

                        0

                        0601205000

                        Of gladiolus

                        8

                        0

                        0601206000

                        Chicory plants and roots

                        8

                        0

                        0601207000

                        Of iris

                        8

                        0

                        0601208000

                        Of freesias

                        8

                        0

                        0601209010

                        Of narcissus

                        8

                        0

                        0601209090

                        Other

                        8

                        0

                        0602101000

                        Of fruit trees

                        8

                        0

                        0602109000

                        Other

                        8

                        5

                        0602201000

                        Apple trees

                        18

                        0

                        0602202000

                        Pear trees

                        18

                        0

                        0602203000

                        Peach trees

                        18

                        0

                        0602204000

                        Grape vines

                        8

                        0

                        0602205000

                        Persimmon trees

                        8

                        0

                        0602206000

                        Citrus trees

                        18

                        0

                        0602207010

                        Chestnut trees

                        8

                        10

                        0602207020

                        Walnut trees

                        8

                        10

                        0602207030

                        Korean pine trees

                        8

                        10

                        0602209000

                        Other

                        8

                        10

                        0602300000

                        Rhododendrons and azaleas, grafted or not

                        8

                        10

                        0602400000

                        Roses, grafted or not

                        8

                        0

                        0602901010

                        Orchids or orchises

                        8

                        0

                        0602901020

                        Carnations

                        8

                        0

                        0602901030

                        Guzmania empire

                        8

                        0

                        0602901040

                        Gypsophilas

                        8

                        0

                        0602901050

                        Chrysanthemums

                        8

                        0

                        0602901060

                        Cactus

                        8

                        0

                        0602901090

                        Other

                        8

                        0

                        0602902011

                        For bonsai

                        8

                        10

                        0602902019

                        Other

                        8

                        10

                        0602902020

                        Larch trees

                        8

                        10

                        0602902030

                        Cryptomeria

                        8

                        10

                        0602902040

                        Japanese cypress

                        8

                        10

                        0602902050

                        Rigi-taeda

                        8

                        10

                        0602902061

                        For bonsai

                        8

                        10

                        0602902069

                        Other

                        8

                        10

                        0602902071

                        For bonsai

                        8

                        10

                        0602902079

                        Other

                        8

                        10

                        0602902081

                        For bonsai

                        8

                        10

                        0602902089

                        Other

                        8

                        10

                        0602902091

                        For bonsai

                        8

                        10

                        0602902099

                        Other

                        8

                        10

                        0602909010

                        Peony trees

                        8

                        10

                        0602909020

                        Camellia trees

                        8

                        10

                        0602909030

                        Mulberry trees

                        18

                        0

                        0602909040

                        Mushroom spawn

                        8

                        0

                        0602909090

                        Other

                        8

                        0

                        0603110000

                        Roses

                        25

                        0

                        0603120000

                        Carnations

                        25

                        0

                        0603131000

                        Cymbidiums

                        25

                        0

                        0603132000

                        Phalaenopsis

                        25

                        5

                        0603139000

                        Other

                        25

                        5

                        0603140000

                        Chrysanthemums

                        25

                        0

                        0603191000

                        Tulips

                        25

                        0

                        0603192000

                        Gladiolus

                        25

                        0

                        0603193000

                        Lilies

                        25

                        0

                        0603194000

                        Gypsophila

                        25

                        0

                        0603199000

                        Other

                        25

                        5

                        0603900000

                        Other

                        25

                        5

                        0604100000

                        Mosses and lichens

                        8

                        10

                        0604911010

                        Leaves of ginkgos

                        8

                        10

                        0604911090

                        Other

                        8

                        10

                        0604919000

                        Other

                        8

                        0

                        0604990000

                        Other

                        8

                        0

                        0701100000

                        For seed

                        304

                        10

                        0701900000

                        Other

                        304

                        E

                        0702000000

                        Tomatoes, fresh or chilled.

                        45

                        7

                        0703101000

                        Onions

                        135 % or 180 won/kg, whichever is the greater

                        E

                        0703102000

                        Shallots

                        27

                        0

                        0703201000

                        Peeled

                        360 % or 1 800 won/kg, whichever is the greater

                        E

                        0703209000

                        Other

                        360 % or 1 800 won/kg, whichever is the greater

                        E

                        0703901000

                        Leeks

                        27

                        0

                        0703909000

                        Other

                        27

                        0

                        0704100000

                        Cauliflowers and headed broccoli

                        27

                        5

                        0704200000

                        Brussels sprouts

                        27

                        10

                        0704901000

                        Cabbages

                        27

                        0

                        0704902000

                        Chinese cabbages

                        27

                        5

                        0704909000

                        Other

                        27

                        0

                        0705110000

                        Cabbage lettuce (head lettuce)

                        45

                        10

                        0705190000

                        Other

                        45

                        10

                        0705210000

                        Witloof chicory (Cichorium intybus var. foliosum)

                        8

                        0

                        0705290000

                        Other

                        8

                        0

                        0706101000

                        Carrots

                        30 % or 134 won/kg, whichever is the greater

                        5

                        0706102000

                        Turnips

                        27

                        0

                        0706901000

                        Radishes

                        30

                        10

                        0706902000

                        Wasabi and horseradishes

                        27

                        0

                        0706903000

                        Codonopsis

                        27

                        5

                        0706904000

                        Platycodon grandiflorum

                        27

                        5

                        0706909000

                        Other

                        27

                        5

                        0707000000

                        Cucumbers and gherkins, fresh or chilled.

                        27

                        0

                        0708100000

                        Peas (Pisum sativum)

                        27

                        5

                        0708200000

                        Beans (Vigna spp., Phaseolus spp.)

                        27

                        5

                        0708900000

                        Other leguminous vegetables

                        27

                        5

                        0709200000

                        Asparagus

                        27

                        0

                        0709300000

                        Aubergines (egg-plants)

                        27

                        0

                        0709400000

                        Celery other than celeriac

                        27

                        0

                        0709517000

                        Cultivated mushrooms (Agaricus bisporus)

                        30

                        10

                        0709519000

                        Other

                        30

                        10

                        0709591000

                        Pine mushrooms

                        30

                        10

                        0709592000

                        Oak mushrooms

                        45 % or 1 625 won/kg whichever is greater

                        15

                        0709593000

                        Ling chiu mushrooms

                        30

                        10

                        0709594000

                        Oyster mushrooms

                        30

                        10

                        0709595000

                        Winter mushrooms

                        30

                        10

                        0709596000

                        Truffles

                        27

                        10

                        0709599000

                        Other

                        30

                        10

                        0709601000

                        Sweet peppers (bell type)

                        270 % or 6 210 won/kg, whichever is the greater

                        E

                        0709609000

                        Other

                        270 % or 6 210 won/kg, whichever is the greater

                        E

                        0709700000

                        Spinach, New Zealand spinach and orache spinach (garden spinach)

                        27

                        0

                        0709901000

                        Bracken

                        30

                        10

                        0709902000

                        Flowering ferns

                        27

                        10

                        0709903000

                        Pumpkins

                        27

                        0

                        0709909000

                        Other

                        27

                        10

                        0710100000

                        Potatoes

                        27

                        5

                        0710210000

                        Peas (Pisum sativum)

                        27

                        5

                        0710220000

                        Beans (Vigna spp., Phaseolus spp.)

                        27

                        5

                        0710290000

                        Other

                        27

                        5

                        0710300000

                        Spinach, New Zealand spinach and orache spinach (garden spinach)

                        27

                        0

                        0710400000

                        Sweet corn

                        30

                        5

                        0710801000

                        Onions

                        27

                        12

                        0710802000

                        Garlic

                        27

                        15

                        0710803000

                        Bamboo shoots

                        27

                        10

                        0710804000

                        Carrots

                        27

                        5

                        0710805000

                        Bracken

                        30

                        10

                        0710806000

                        Pine mushrooms

                        27

                        12

                        0710807000

                        Fruits of the genus Capsicum or of the genus Pimenta

                        27

                        15

                        0710809000

                        Other

                        27

                        0

                        0710900000

                        Mixtures of vegetables

                        27

                        0

                        0711200000

                        Olives

                        27

                        0

                        0711400000

                        Cucumbers and gherkins

                        30

                        10

                        0711510000

                        Mushrooms of the genus Agaricus

                        30

                        10

                        0711591000

                        Truffles

                        27

                        10

                        0711599000

                        Other

                        30

                        10

                        0711901000

                        Garlic

                        360 % or 1 800 won/kg, whichever is the greater

                        E

                        0711903000

                        Bamboo shoots

                        27

                        10

                        0711904000

                        Carrots

                        30

                        10

                        0711905010

                        Bracken

                        30

                        12

                        0711905020

                        Flowering ferns

                        27

                        10

                        0711905091

                        Fruits of the genus capsicum or of the genus pimenta

                        270 % or 6 210 won/kg, whichever is the greater

                        E

                        0711905099

                        Other

                        27

                        0

                        0711909000

                        Mixtures of vegetables

                        27

                        0

                        0712200000

                        Onions

                        135 % or 180 won/kg, whichever is the greater

                        E

                        0712311000

                        Cultivated mushrooms (Agaricus bisporus)

                        30

                        5

                        0712319000

                        Other

                        30 % or 1 218 won/kg, whichever is the greater

                        5

                        0712320000

                        Wood ears (Auricularia spp.)

                        30 % or 1 218 won/kg, whichever is the greater

                        10

                        0712330000

                        Jelly fungi (Tremella spp.)

                        30 % or 1 218 won/kg, whichever is the greater

                        10

                        0712391010

                        Pine mushrooms

                        30

                        12

                        0712391020

                        Oak mushrooms

                        45 % or 1 625 won/kg whichever is greater

                        15

                        0712391030

                        Ling chiu mushrooms

                        30 % or 842 won/kg, whichever is the greater

                        10

                        0712391040

                        Oyster mushrooms

                        30

                        10

                        0712391050

                        Winter mushrooms

                        30

                        10

                        0712391090

                        Other

                        30 % or 1 218 won/kg, whichever is the greater

                        0

                        0712392000

                        Truffles

                        27

                        10

                        0712901000

                        Garlic

                        360 % or 1 800 won/kg, whichever is the greater

                        E

                        0712902010

                        Bracken

                        30 % or 1 807 won/kg, whichever is the greater

                        10

                        0712902020

                        Radishes

                        30

                        7

                        0712902030

                        Welsh onions

                        30 % or 1 159 won/kg, whichever is the greater

                        7

                        0712902040

                        Carrots

                        30 % or 864 won/kg, whichever is the greater

                        7

                        0712902050

                        Pumpkins

                        30

                        10

                        0712902060

                        Cabbages

                        30

                        10

                        0712902070

                        Taro stems

                        30

                        10

                        0712902080

                        Sweet potato stems

                        30

                        7

                        0712902091

                        Sweet corn for seeds

                        370

                        5

                        0712902092

                        Sweet corn, excluding those for seeds

                        370

                        13

                        0712902093

                        Potatoes

                        27

                        5

                        0712902094

                        Flowering ferns

                        30 % or 1 446 won/kg, whichever is the greater

                        10

                        0712902095

                        Codonopsis

                        30

                        7

                        0712902099

                        Other

                        30

                        7

                        0712909000

                        Mixtures of vegetables

                        27

                        0

                        0713101000

                        For seed

                        27

                        5

                        0713102000

                        For feeding

                        0

                        0

                        0713109000

                        Other

                        27

                        0

                        0713200000

                        Chickpeas (garbanzos)

                        27

                        5

                        0713311000

                        For seed

                        607,5

                        5

                        0713319000

                        Other

                        607,5

                        15

                        0713321000

                        For seed

                        420,8

                        5

                        0713329000

                        Other

                        420,8

                        15

                        0713331000

                        For seed

                        27

                        5

                        0713339000

                        Other

                        27

                        10

                        0713390000

                        Other

                        27

                        7

                        0713400000

                        Lentils

                        27

                        5

                        0713500000

                        Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor)

                        27

                        5

                        0713900000

                        Other

                        27

                        5

                        0714101000

                        Fresh

                        887,4

                        15

                        0714102010

                        Chips

                        887,4

                        13

                        0714102020

                        Pellets

                        887,4

                        10

                        0714102090

                        Other

                        887,4

                        15

                        0714103000

                        Chilled

                        887,4

                        15

                        0714104000

                        Frozen

                        45

                        5

                        0714201000

                        Fresh

                        385 % or 338 won/kg, whichever is the greater

                        13

                        0714202000

                        Dried

                        385

                        13

                        0714203000

                        Chilled

                        385

                        13

                        0714204000

                        Frozen

                        45

                        10

                        0714209000

                        Other

                        385

                        13

                        0714901010

                        Frozen

                        45

                        10

                        0714901090

                        Other

                        18

                        10

                        0714909010

                        Frozen

                        45

                        5

                        0714909090

                        Other

                        385

                        13

                        0801110000

                        Desiccated

                        30

                        0

                        0801190000

                        Other

                        30

                        0

                        0801210000

                        In shell

                        30

                        0

                        0801220000

                        Shelled

                        30

                        0

                        0801310000

                        In shell

                        8

                        0

                        0801320000

                        Shelled

                        8

                        0

                        0802110000

                        In shell

                        8

                        0

                        0802120000

                        Shelled

                        8

                        0

                        0802210000

                        In shell

                        8

                        7

                        0802220000

                        Shelled

                        8

                        10

                        0802310000

                        In shell

                        45

                        15

                        0802320000

                        Shelled

                        30

                        6

                        0802401000

                        In shell

                        219,4 % or 1 470 won/kg, whichever is the greater

                        15

                        0802402000

                        Shelled

                        219,4 % or 1 470 won/kg, whichever is the greater

                        15

                        0802500000

                        Pistachios

                        30

                        0

                        0802600000

                        Macadamia nuts

                        30

                        7

                        0802901010

                        In shell

                        566,8 % or 2 664 won/kg, whichever is the greater

                        15

                        0802901020

                        Shelled

                        566,8 % or 2 664 won/kg, whichever is the greater

                        15

                        0802902010

                        In shell

                        27,0 % or 803 won/kg, whichever is the greater

                        10

                        0802902020

                        Shelled

                        27,0 % or 803 won/kg, whichever is the greater

                        10

                        0802909000

                        Other

                        30

                        7

                        0803000000

                        Bananas, including plantains, fresh or dried

                        30

                        5

                        0804100000

                        Dates

                        30

                        10

                        0804200000

                        Figs

                        30

                        7

                        0804300000

                        Pineapples

                        30

                        10

                        0804400000

                        Avocados

                        30

                        2

                        0804501000

                        Guavas

                        30

                        5

                        0804502000

                        Mangoes

                        30

                        10

                        0804503000

                        Mangosteens

                        30

                        10

                        0805100000

                        Oranges

                        50

                        See paragraph 11 of Appendix 2-A-1

                        0805201000 (2)

                        Korean citrus

                        144

                        E

                        0805209000 (3)

                        Other

                        144

                        15

                        0805400000

                        Grapefruit, including pomelos

                        30

                        5

                        0805501000

                        Lemons (Citrus limon, Citrus limonum)

                        30

                        2

                        0805502010

                        Citrus aurantifolia

                        30

                        10

                        0805502020

                        Citrus latifolia

                        144

                        0

                        0805900000

                        Other

                        144

                        E

                        0806100000

                        Fresh

                        45

                        S-A

                        0806200000

                        Dried

                        21

                        0

                        0807110000

                        Watermelons

                        45

                        12

                        0807190000

                        Other

                        45

                        12

                        0807200000

                        Papaws (papayas)

                        30

                        0

                        0808100000

                        Apples

                        45

                                    –

                                    Fuji variety

                        45

                        20

                        See Annex 3

                                    –

                                    Other

                        45

                        10

                        See Annex 3

                        0808201000

                        Pears

                        45

                                    –

                                    Asian variety

                        45

                        20

                                    –

                                    Other

                        45

                        10

                        0808202000

                        Quinces

                        45

                        0

                        0809100000

                        Apricots

                        45

                        7

                        0809200000

                        Cherries

                        24

                        0

                        0809300000

                        Peaches, including nectarines

                        45

                        10

                        0809401000

                        Plums

                        45

                        10

                        0809402000

                        Sloes

                        45

                        0

                        0810100000

                        Strawberries

                        45

                        10

                        0810200000

                        Raspberries, blackberries, mulberries and loganberries

                        45

                        12

                        0810400000

                        Cranberries, bilberries and other fruits of the genus Vaccinium

                        45

                        10

                        0810500000

                        Kiwifruit

                        45

                        15

                        0810600000

                        Durians

                        45

                        0

                        0810901000

                        Persimmons

                        50

                        10

                        0810902000

                        Sweet persimmons

                        45

                        10

                        0810903000

                        Jujubes

                        611,5 % or 5 800 won/kg, whichever is the greater

                        15

                        0810905000

                        Mumes

                        50

                        10

                        0810909000

                        Other

                        45

                        10

                        0811100000

                        Strawberries

                        30

                        5

                        0811200000

                        Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries

                        30

                        5

                        0811901000

                        Chestnuts

                        30

                        15

                        0811902000

                        Jujubes

                        30

                        13

                        0811903000

                        Pine-nuts

                        30

                        15

                        0811909000

                        Other

                        30

                        5

                        0812100000

                        Cherries

                        30

                        0

                        0812901000

                        Strawberries

                        30

                        0

                        0812909000

                        Other

                        30

                        0

                        0813100000

                        Apricots

                        45

                        0

                        0813200000

                        Prunes

                        18

                        2

                        0813300000

                        Apples

                        45

                        7

                        0813401000

                        Persimmons

                        50

                        10

                        0813402000

                        Jujubes

                        611,5 % or 5 800 won/kg, whichever is the greater

                        15

                        0813409000

                        Other

                        45

                        0

                        0813500000

                        Mixtures of nuts or dried fruits of this Chapter

                        45

                        0

                        0814001000

                        Peel of citrus fruit

                        30

                        0

                        0814002000

                        Peel of melons (including watermelons)

                        30

                        0

                        0901110000

                        Not decaffeinated

                        2

                        0

                        0901120000

                        Decaffeinated

                        2

                        0

                        0901210000

                        Not decaffeinated

                        8

                        5

                        0901220000

                        Decaffeinated

                        8

                        5

                        0901901000

                        Coffee husks and skins

                        3

                        0

                        0901902000

                        Coffee substitutes containing coffee

                        8

                        5

                        0902100000

                        Green tea (not fermented) in immediate packings of a content not exceeding 3 kg

                        513,6

                        18

                        0902200000

                        Other green tea (not fermented)

                        513,6

                        18

                        0902300000

                        Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg

                        40

                        0

                        0902400000

                        Other black tea (fermented) and other partly fermented tea

                        40

                        0

                        0903000000

                        Maté

                        25

                        5

                        0904110000

                        Neither crushed nor ground

                        8

                        0

                        0904120000

                        Crushed or ground

                        8

                        0

                        0904201000

                        Neither crushed not ground

                        270 % or 6 210 won/kg, whichever is the greater

                        E

                        0904202000

                        Crushed or ground

                        270 % or 6 210 won/kg, whichever is the greater

                        E

                        0905000000

                        Vanilla

                        8

                        0

                        0906110000

                        Cinnamon (Cinnamomum zeylanicum Blume)

                        8

                        0

                        0906191000

                        Cinnamon, other than Cinnamomum zeylanicum Blume

                        8

                        0

                        0906192000

                        Cinnamon tree flowers

                        8

                        0

                        0906201000

                        Cinnamon

                        8

                        0

                        0906202000

                        Cinnamon tree flowers

                        8

                        0

                        0907000000

                        Cloves (whole fruit, cloves and stems)

                        8

                        0

                        0908100000

                        Nutmeg

                        8

                        0

                        0908200000

                        Mace

                        8

                        0

                        0908300000

                        Cardamoms

                        8

                        0

                        0909100000

                        Seeds of anise or badian

                        8

                        0

                        0909200000

                        Seeds of coriander

                        8

                        0

                        0909300000

                        Seeds of cumin

                        8

                        0

                        0909400000

                        Seeds of caraway

                        8

                        0

                        0909500000

                        Seeds of fennel; juniper berries

                        8

                        0

                        0910100000

                        Ginger

                        377,3 % or 931 won/kg, whichever is the greater

                        18

                        0910200000

                        Saffron

                        8

                        0

                        0910300000

                        Turmeric (curcuma)

                        8

                        0

                        0910910000

                        Mixtures referred to in Note 1 (b) to this chapter

                        8

                        0

                        0910991000

                        Thyme; bay leaves

                        8

                        0

                        0910992000

                        Curry

                        8

                        0

                        0910999000

                        Other

                        8

                        0

                        1001100000

                        Durum wheat

                        3

                        0

                        1001901000

                        Meslin

                        3

                        0

                        1001909010

                        For seed

                        1,8

                        0

                        1001909020

                        For feeding

                        0

                        0

                        1001909030

                        For milling

                        1,8

                        0

                        1001909090

                        Other

                        1,8

                        0

                        1002001000

                        For seed

                        108,7

                        3

                        1002009000

                        Other

                        3

                        0

                        1003001000

                        Malting barley

                        513

                        See paragraph 12 of Appendix 2-A-1

                        See Annex 3

                        1003009010

                        Unhulled barley

                        324 % or 326 won/kg, whichever is the greater

                        E

                        1003009020

                        Naked barley

                        299,7 % or 361 won/kg, whichever is the greater

                        E

                        1003009090

                        Other

                        299,7

                        13

                        1004001000

                        For seed

                        554,8

                        5

                        1004009000

                        Other

                        3

                        0

                        1005100000

                        For seed

                        328

                        5

                        1005901000

                        For feeding

                        328

                        5

                        1005902000

                        Popcorn

                        630

                        13

                        1005909000

                        Other

                        328

                        13

                        1006100000

                        Rice in the husk (paddy or rough)

                        —

                        X

                        1006201000

                        Non-glutinous

                        —

                        X

                        1006202000

                        Glutinous

                        —

                        X

                        1006301000

                        Non-glutinous

                        —

                        X

                        1006302000

                        Glutinous

                        —

                        X

                        1006400000

                        Broken rice

                        —

                        X

                        1007001000

                        For seed

                        779,4

                        10

                        1007009000

                        Other

                        3

                        0

                        1008100000

                        Buckwheat

                        256,1

                        15

                        1008201010

                        For seed

                        18

                        5

                        1008201090

                        Other

                        3

                        0

                        1008209000

                        Other

                        3

                        0

                        1008300000

                        Canary seed

                        3

                        0

                        1008900000

                        Other cereals

                        800,3

                        15

                        1101001000

                        Of wheat

                        4,2

                        3

                        1101002000

                        Of meslin

                        5

                        0

                        1102100000

                        Rye flour

                        5

                        0

                        1102200000

                        Maize (corn) flour

                        5

                        0

                        1102901000

                        Barley flour

                        260

                        10

                        1102902000

                        Rice flour

                        —

                        X

                        1102909000

                        Other

                        800,3

                        15

                        1103110000

                        Of wheat

                        288,2

                        10

                        1103130000

                        Of maize (corn)

                        162,9

                        10

                        1103191000

                        Of barley

                        260

                        10

                        1103192000

                        Of oats

                        554,8

                        13

                        1103193000

                        Of rice

                        —

                        X

                        1103199000

                        Other

                        800,3

                        13

                        1103201000

                        Of wheat

                        288,2

                        10

                        1103202000

                        Of rice

                        —

                        X

                        1103203000

                        Of barley

                        260

                        10

                        1103209000

                        Other

                        800,3

                        15

                        1104120000

                        Of oats

                        554,8

                        13

                        1104191000

                        Of rice

                        —

                        X

                        1104192000

                        Of barley

                        233

                        10

                        1104199000

                        Other

                        800,3

                        15

                        1104220000

                        Of oats

                        554,8

                        13

                        1104230000

                        Of maize (corn)

                        167

                        10

                        1104291000

                        Of coicis semen

                        800,3

                        15

                        1104292000

                        Of barley

                        126

                        10

                        1104299000

                        Other

                        800,3

                        15

                        1104301000

                        Of rice

                        5

                        10

                        1104309000

                        Other

                        5

                        0

                        1105100000

                        Flour, meal and powder

                        304

                        13

                        1105200000

                        Flakes, granules and pellets

                        304

                        10

                        1106100000

                        Of the dried leguminous vegetables of heading 07.13

                        8

                        5

                        1106201000

                        Of arrow roots

                        8

                        5

                        1106209000

                        Other

                        8

                        5

                        1106300000

                        Of the products of Chapter 8

                        8

                        0

                        1107100000

                        Not roasted

                        269

                        See paragraph 12 of Appendix 2-A-1

                        See Annex 3

                        1107201000

                        Smoked

                        269

                        10

                        1107209000

                        Other

                        27

                        5

                        1108110000

                        Wheat starch

                        50,9

                        5

                        1108121000

                        For food

                        226

                        15

                        1108129000

                        Other

                        226

                        15

                        1108130000

                        Potato starch

                        455

                        15

                        See Annex 3

                        1108141000

                        For food

                        455

                        15

                        1108149000

                        Other

                        455

                        15

                        1108191000

                        Of sweet potato

                        241,2

                        15

                        1108199000

                        Other

                        800,3

                        15

                        1108200000

                        Inulin

                        800,3

                        15

                        1109000000

                        Wheat gluten, whether or not dried.

                        8

                        0

                        1201001000

                        For soya bean oil and oil cake

                        487 % or 956 won/kg, whichever is the greater

                        5

                        1201009010

                        For bean sprouts

                        487 % or 956 won/kg, whichever is the greater

                        E

                        1201009090

                        Other

                        487 % or 956 won/kg, whichever is the greater

                        E

                        1202100000

                        In shell

                        230,5

                        18

                        1202200000

                        Shelled, whether or not broken

                        230,5

                        18

                        1203000000

                        Copra.

                        3

                        0

                        1204000000

                        Linseed, whether or not broken.

                        3

                        0

                        1205101000

                        Seeds for fodder planting

                        0

                        0

                        1205109000

                        Other

                        10

                        0

                        1205901000

                        Seeds for fodder planting

                        0

                        0

                        1205909000

                        Other

                        10

                        0

                        1206000000

                        Sunflower seeds, whether or not broken.

                        25

                        0

                        1207200000

                        Cotton seeds

                        3

                        0

                        1207400000

                        Sesamum seeds

                        630 % or 6 660 won/kg, whichever is the greater

                        18

                        1207500000

                        Mustard seeds

                        3

                        0

                        1207910000

                        Poppy seeds

                        3

                        0

                        1207991000

                        Perilla seeds

                        40 % or 410 won/kg, whichever is the greater

                        10

                        1207992000

                        Shea nuts (Karite nuts)

                        3

                        0

                        1207993000

                        Palm nuts and kernels

                        3

                        0

                        1207994000

                        Castor oil seeds

                        3

                        0

                        1207995000

                        Safflower seeds

                        3

                        0

                        1207999000

                        Other

                        3

                        0

                        1208100000

                        Of soya beans

                        3

                        0

                        1208900000

                        Other

                        3

                        0

                        1209100000

                        Sugar beet seed

                        0

                        0

                        1209210000

                        Lucerne (alfalfa) seed

                        0

                        0

                        1209220000

                        Clover (Trifolium spp.) seed

                        0

                        0

                        1209230000

                        Fescue seed

                        0

                        0

                        1209240000

                        Kentucky blue grass (Poa pratensis L.) seed

                        0

                        0

                        1209250000

                        Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed

                        0

                        0

                        1209291000

                        Lupine seed

                        0

                        0

                        1209292000

                        Sudan grass seed

                        0

                        0

                        1209293000

                        Orchard grass seeds

                        0

                        0

                        1209294000

                        Timothy grass seed

                        0

                        0

                        1209299000

                        Other

                        0

                        0

                        1209300000

                        Seeds of herbaceous plants cultivated principally for their flowers

                        0

                        0

                        1209911010

                        Onion seeds

                        0

                        0

                        1209911090

                        Other

                        0

                        0

                        1209912000

                        Radish seeds

                        0

                        0

                        1209919000

                        Other

                        0

                        0

                        1209991010

                        Seeds of oak

                        0

                        0

                        1209991090

                        Other

                        0

                        0

                        1209992000

                        Seeds of fruit trees

                        0

                        0

                        1209993000

                        Tobacco seed

                        0

                        0

                        1209994000

                        Lawn seed

                        0

                        0

                        1209999000

                        Other

                        0

                        0

                        1210100000

                        Hop cones, neither ground nor powdered nor in the form of pellets

                        30

                        10

                        1210201000

                        Hop cones

                        30

                        0

                        1210202000

                        Lupulin

                        30

                        0

                        1211201100

                        Raw ginseng

                        222,8

                        E

                        1211201210

                        Major roots

                        222,8

                        E

                        1211201220

                        Ginseng tail

                        222,8

                        E

                        1211201240

                        Minor root

                        222,8

                        E

                        1211201310

                        Major root

                        754,3

                        E

                        1211201320

                        Ginseng tail

                        754,3

                        E

                        1211201330

                        Minor root

                        754,3

                        E

                        1211202110

                        Powder

                        18

                        15

                        1211202120

                        Tablet or capsule

                        18

                        10

                        1211202190

                        Other

                        18

                        15

                        1211202210

                        Powder

                        754,3

                        15

                        See Annex 3

                        1211202220

                        Tablet or capsule

                        754,3

                        15

                        See Annex 3

                        1211202290

                        Other

                        754,3

                        15

                        See Annex 3

                        1211209100

                        Leaves and stems of ginseng

                        754,3

                        15

                        1211209200

                        Ginseng seed

                        754,3

                        15

                        1211209900

                        Other

                        754,3

                        15

                        1211300000

                        Coca leaf

                        8

                        0

                        1211400000

                        Poppy straw

                        8

                        0

                        1211901000

                        Aconiti tuber

                        8

                        0

                        1211902000

                        Coptidis rhizoma

                        8

                        0

                        1211903000

                        Polygalae radix

                        8

                        0

                        1211904000

                        Fritillariae roylei bulbus

                        8

                        0

                        1211905000

                        Eucommiae cortex

                        8

                        0

                        1211906000

                        Liquorice roots

                        8

                        0

                        1211909010

                        Amomi semen

                        8

                        0

                        1211909020

                        Zizyphi semen

                        8

                        0

                        1211909030

                        Quisqualis fructus

                        8

                        0

                        1211909040

                        Longanae arillus

                        8

                        0

                        1211909050

                        Crataegi fructus

                        8

                        0

                        1211909060

                        Nelumbo semen

                        8

                        0

                        1211909070

                        Pepper mint

                        8

                        0

                        1211909080

                        Japanese pepper

                        8

                        5

                        1211909091

                        Dried platycodon grandiflorum

                        8

                        0

                        1211909099

                        Other

                        8

                        0

                        1212201010

                        Dried

                        20

                        5

                        1212201020

                        Chilled

                        20

                        3

                        1212201030

                        Frozen

                        10

                        3

                        1212201090

                        Other

                        20

                        5

                        1212202010

                        Dried

                        20

                        10

                        1212202020

                        Salted

                        20

                        5

                        1212202030

                        Chilled

                        20

                        5

                        1212202040

                        Frozen

                        45

                        5

                        1212202090

                        Other

                        20

                        5

                        1212203010

                        Dried

                        20

                        5

                        1212203020

                        Chilled

                        20

                        5

                        1212203030

                        Frozen

                        45

                        7

                        1212203090

                        Other

                        20

                        3

                        1212204010

                        Fresh

                        20

                        3

                        1212204020

                        Chilled

                        20

                        3

                        1212204030

                        Frozen

                        45

                        5

                        1212204090

                        Other

                        20

                        3

                        1212205010

                        Salted

                        20

                        5

                        1212205020

                        Chilled

                        20

                        5

                        1212205030

                        Frozen

                        45

                        5

                        1212205090

                        Other

                        20

                        5

                        1212206010

                        Frozen

                        45

                        3

                        1212206090

                        Other

                        20

                        3

                        1212207011

                        Frozen

                        45

                        3

                        1212207019

                        Other

                        20

                        3

                        1212207021

                        Frozen

                        45

                        3

                        1212207029

                        Other

                        20

                        3

                        1212207031

                        Frozen

                        45

                        3

                        1212207039

                        Other

                        20

                        3

                        1212208011

                        Frozen

                        45

                        3

                        1212208019

                        Other

                        20

                        3

                        1212208021

                        Frozen

                        45

                        3

                        1212208029

                        Other

                        20

                        3

                        1212208031

                        Frozen

                        45

                        0

                        1212208039

                        Other

                        20

                        0

                        1212209011

                        Frozen

                        45

                        0

                        1212209019

                        Other

                        20

                        0

                        1212209091

                        Frozen

                        45

                        5

                        1212209099

                        Other

                        20

                        5

                        1212910000

                        Sugar beet

                        3

                        0

                        1212991000

                        Unroasted chicory roots of the variety cichorium intybus sativum

                        8

                        0

                        1212992000

                        Tuber of kuyaku

                        8

                        0

                        1212993000

                        Pollen

                        8

                        0

                        1212994000

                        Sugar cane

                        3

                        0

                        1212995000

                        Locust beans, including locust bean seeds

                        20

                        0

                        1212996000

                        Apricot, peach (including nectarine) or plum stones and kernels

                        8

                        0

                        1212999000

                        Other

                        8

                        0

                        1213000000

                        Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.

                        8

                        5

                        1214101000

                        For feeding

                        1

                        0

                        1214109000

                        Other

                        10

                        0

                        1214901000

                        Fodder roots

                        100,5

                        15

                        1214909011

                        For feeding

                        1

                        5

                        1214909019

                        Other

                        18

                        5

                        1214909090

                        Other

                        100,5

                        15

                        1301200000

                        Gum Arabic

                        3

                        0

                        1301901000

                        Oleoresins

                        3

                        0

                        1301902010

                        Shellac

                        3

                        0

                        1301902090

                        Other

                        3

                        0

                        1301909000

                        Other

                        3

                        0

                        1302110000

                        Opium

                        8

                        0

                        1302120000

                        Of liquorice

                        8

                        0

                        1302130000

                        Of hops

                        30

                        0

                        1302191110

                        White ginseng extract

                        20

                        13

                        1302191120

                        White ginseng extract powder

                        20

                        13

                        1302191190

                        Other

                        20

                        10

                        1302191210

                        Red ginseng extract

                        754,3

                        15

                        See Annex 3

                        1302191220

                        Red ginseng extract powder

                        754,3

                        15

                        See Annex 3

                        1302191290

                        Other

                        754,3

                        15

                        See Annex 3

                        1302191900

                        Other

                        20

                        10

                        1302192000

                        Cashew nut shell liquid

                        8

                        0

                        1302193000

                        Natural lacquer

                        8

                        5

                        1302199010

                        Saps and extracts of aloes

                        8

                        0

                        1302199020

                        Cola extract

                        8

                        0

                        1302199091

                        Vanilla oleoresin or vanilla extract

                        8

                        0

                        1302199099

                        Other

                        8

                        0

                        1302200000

                        Pectic substances, pectinates and pectates

                        8

                        0

                        1302311000

                        Agar-agar in stripe form

                        8

                        3

                        1302312000

                        Agar-agar, powdered

                        8

                        5

                        1302319000

                        Other

                        8

                        5

                        1302320000

                        Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds

                        8

                        0

                        1302390000

                        Other

                        8

                        0

                        1401101000

                        Bamboos, phyllostachys

                        8

                        5

                        1401102000

                        Raw bamboos

                        8

                        5

                        1401109000

                        Other

                        8

                        5

                        1401201000

                        Split or drawn

                        8

                        5

                        1401209000

                        Other

                        8

                        5

                        1401901000

                        Bark of arrow root’s stems

                        8

                        5

                        1401909000

                        Other

                        8

                        5

                        1404200000

                        Cotton linters

                        3

                        0

                        1404901000

                        Hard seeds, pips, hulls and nuts, of a kind used for carving (for example, corozo)

                        3

                        10

                        1404902010

                        Bark of paper mulberry

                        3

                        10

                        1404902020

                        Bark of edgeworthia papyrifera

                        3

                        10

                        1404902090

                        Other

                        3

                        10

                        1404903010

                        Leaves of quercus dentata

                        5

                        5

                        1404903020

                        Leaves of smilax china

                        5

                        5

                        1404903090

                        Other

                        5

                        5

                        1404904000

                        Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting material

                        3

                        10

                        1404905000

                        Vegetable materials of a kind used primarily in brooms or in brushes(for example, broomcorn, piassava, couch-grass and istle), whether or not in hanks or bundles

                        3

                        10

                        1404906010

                        Gall nuts

                        3

                        10

                        1404906020

                        Almond hulls

                        3

                        10

                        1404906090

                        Other

                        3

                        10

                        1404909000

                        Other

                        3

                        0

                        1501001010

                        Of a acid value not exceeding 1

                        3

                        0

                        1501001090

                        Other

                        3

                        0

                        1501002000

                        Poultry fat

                        3

                        0

                        1502001010

                        Of a acid value not exceeding 2

                        2

                        0

                        1502001090

                        Other

                        2

                        0

                        1502009000

                        Other

                        3

                        0

                        1503002000

                        Lard-oil

                        3

                        0

                        1503009000

                        Other

                        3

                        0

                        1504101000

                        Sharks’ liver oil and its fractions

                        3

                        3

                        1504109000

                        Other

                        3

                        3

                        1504200000

                        Fats and oils and their fractions, of fish, other than liver oils.

                        3

                        5

                        1504301000

                        Whale oil and its fractions

                        3

                        0

                        1504309000

                        Other

                        3

                        0

                        1505001000

                        Wool grease, crude

                        3

                        0

                        1505009000

                        Other

                        3

                        0

                        1506001000

                        Neat’s foot oil and its fractions

                        3

                        0

                        1506009000

                        Other

                        3

                        0

                        1507100000

                        Crude oil, whether or not degummed

                        5,4

                        10

                        1507901000

                        Refined oil

                        5,4

                        5

                        1507909000

                        Other

                        8

                        5

                        1508100000

                        Crude oil

                        27

                        7

                        1508901000

                        Refined oil

                        27

                        5

                        1508909000

                        Other

                        27

                        5

                        1509100000

                        Virgin

                        8

                        5

                        1509900000

                        Other

                        8

                        0

                        1510000000

                        Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09.

                        8

                        0

                        1511100000

                        Crude oil

                        3

                        0

                        1511901000

                        Palm olein

                        2

                        0

                        1511902000

                        Palm stearin

                        2

                        0

                        1511909000

                        Other

                        2

                        0

                        1512111000

                        Sunflower-seed oil

                        10

                        0

                        1512112000

                        Safflower oil

                        8

                        0

                        1512191010

                        Sunflower-seed oil

                        10

                        5

                        1512191020

                        Safflower oil

                        8

                        0

                        1512199010

                        Sunflower-seed oil

                        10

                        0

                        1512199020

                        Safflower oil

                        8

                        5

                        1512210000

                        Crude oil, whether or not gossypol has been removed

                        5,4

                        5

                        1512291000

                        Refined oil

                        5,4

                        0

                        1512299000

                        Other

                        8

                        5

                        1513110000

                        Crude oil

                        3

                        0

                        1513191000

                        Refined oil

                        3

                        0

                        1513199000

                        Other

                        3

                        0

                        1513211000

                        Palm kernel oil

                        5

                        0

                        1513212000

                        Babassu oil

                        8

                        0

                        1513291010

                        Palm kernel oil

                        5

                        0

                        1513291020

                        Babassu oil

                        8

                        0

                        1513299000

                        Other

                        8

                        0

                        1514110000

                        Crude oil

                        8

                        10

                        1514191000

                        Refined oil

                        10

                        5

                        1514199000

                        Other

                        10

                        5

                        1514911000

                        Other Rape oil or colza oil

                        8

                        5

                        1514912000

                        Mustard oil

                        30

                        5

                        1514991010

                        Other Rape oil or colza oil

                        10

                        5

                        1514991020

                        Mustard oil

                        30

                        5

                        1514999000

                        Other

                        10

                        5

                        1515110000

                        Crude oil

                        8

                        0

                        1515190000

                        Other

                        8

                        5

                        1515210000

                        Crude oil

                        8

                        5

                        1515290000

                        Other

                        8

                        5

                        1515300000

                        Castor oil and its fractions

                        8

                        5

                        1515500000

                        Sesame oil and its fractions

                        630 % or 12 060 won/kg, whichever is the greater

                        18

                        1515901000

                        Perilla oil and its fractions

                        36

                        12

                        1515909010

                        Rice bran oil and its fractions

                        8

                        7

                        1515909020

                        Camellia oil and its fractions

                        8

                        5

                        1515909030

                        Jojoba oil and its fractions

                        8

                        5

                        1515909040

                        Tung oil and its fractions

                        8

                        0

                        1515909090

                        Other

                        8

                        5

                        1516101000

                        Beef tallow and its fractions

                        8

                        0

                        1516102000

                        Whale oil and its fractions

                        8

                        0

                        1516109000

                        Other

                        8

                        0

                        1516201010

                        Peanut oil and its fraction

                        36

                        5

                        1516201020

                        Sunflower seed oil and its fraction

                        36

                        5

                        1516201030

                        Rape or colza oil and its fraction

                        36

                        5

                        1516201040

                        Perilla oil and its fraction

                        36

                        12

                        1516201050

                        Sesame oil and its fraction

                        36

                        12

                        1516202010

                        Coconut (copra) oil and its fraction

                        8

                        0

                        1516202020

                        Palm oil and its fraction

                        8

                        0

                        1516202030

                        Maize oil and its fraction

                        8

                        5

                        1516202040

                        Cotton seed oil and its fraction

                        8

                        5

                        1516202050

                        Soya-bean oil and its fraction

                        8

                        0

                        1516202090

                        Other

                        8

                        5

                        1517100000

                        Margarine, excluding liquid margarine

                        8

                        3

                        1517901000

                        Imitation lard

                        8

                        0

                        1517902000

                        Shortening

                        8

                        3

                        1517909000

                        Other

                        8

                        5

                        1518001000

                        Dehydrated castor oil

                        8

                        5

                        1518002000

                        Epoxidised soya-bean oil

                        8

                        5

                        1518009000

                        Other

                        8

                        5

                        1520000000

                        Glycerol, crude; glycerol waters and glycerol lyes

                        8

                        0

                        1521101000

                        Carnauba wax

                        8

                        0

                        1521102000

                        Palm wax

                        8

                        0

                        1521109000

                        Other

                        8

                        0

                        1521901000

                        Spermaceti

                        8

                        3

                        1521902000

                        Beeswax

                        8

                        0

                        1521909000

                        Other

                        8

                        0

                        1522001010

                        Natural

                        8

                        0

                        1522001090

                        Other

                        8

                        0

                        1522009000

                        Other

                        8

                        0

                        1601001000

                        Sausages

                        18

                        5

                        1601009000

                        Other

                        30

                        5

                        1602100000

                        Homogenised preparations

                        30

                        15

                        1602201000

                        In airtight containers

                        30

                        7

                        1602209000

                        Other

                        30

                        7

                        1602311000

                        In airtight containers

                        30

                        10

                        1602319000

                        Other

                        30

                        7

                        1602321010

                     Samge-tang

                        30

                        10

                        1602321090

                        Other

                        30

                        10

                        1602329000

                        Other

                        30

                        10

                        1602391000

                        In airtight containers

                        30

                        10

                        1602399000

                        Other

                        30

                        10

                        1602411000

                        In airtight containers

                        30

                        5

                        1602419000

                        Other

                        27

                        5

                        1602421000

                        In airtight containers

                        30

                        5

                        1602429000

                        Other

                        27

                        5

                        1602491000

                        In airtight containers

                        30

                        6

                        1602499000

                        Other

                        27

                        5

                        1602501000

                        In airtight containers

                        72

                        15

                        1602509000

                        Other

                        72

                        15

                        1602901000

                        In airtight containers

                        30

                        15

                        1602909000

                        Other

                        30

                        15

                        1603001000

                        Meat extracts

                        30

                        10

                        1603002000

                        Meat juices

                        30

                        15

                        1603003000

                        Fish extracts

                        30

                        3

                        1603004000

                        Fish juices

                        30

                        3

                        1603009000

                        Other

                        30

                        3

                        1604111000

                        In airtight containers

                        20

                        5

                        1604119000

                        Other

                        20

                        3

                        1604121000

                        In airtight containers

                        20

                        5

                        1604129000

                        Other

                        20

                        5

                        1604131000

                        In airtight containers

                        20

                        3

                        1604139000

                        Other

                        20

                        3

                        1604141011

                        In oil

                        20

                        10

                        1604141012

                        Boiled

                        20

                        10

                        1604141019

                        Other

                        20

                        10

                        1604141021

                        In oil

                        20

                        10

                        1604141022

                        Boiled

                        20

                        10

                        1604141029

                        Other

                        20

                        10

                        1604141031

                        In oil

                        20

                        10

                        1604141032

                        Boiled

                        20

                        10

                        1604141039

                        Other

                        20

                        10

                        1604149000

                        Other

                        20

                        10

                        1604151000

                        In airtight containers

                        20

                        7

                        1604159000

                        Other

                        20

                        7

                        1604161000

                        In airtight containers

                        20

                        7

                        1604169000

                        Other

                        20

                        7

                        1604191010

                        Saury

                        20

                        5

                        1604191020

                        Horse mackerel

                        20

                        5

                        1604191030

                        Eels (anguilla spp.)

                        20

                        5

                        1604191090

                        Other

                        20

                        5

                        1604199010

                        Jerk filefish

                        20

                        3

                        1604199090

                        Other

                        20

                        3

                        1604201000

                        Fish pastes

                        20

                        3

                        1604202000

                        Fish marinade

                        20

                        3

                        1604203000

                        Fish sausages

                        20

                        3

                        1604204010

                        Of crab flavor

                        20

                        3

                        1604204090

                        Other

                        20

                        3

                        1604209000

                        Other

                        20

                        5

                        1604301000

                        Caviar

                        20

                        3

                        1604302000

                        Caviar substitutes

                        20

                        3

                        1605101010

                        In airtight containers

                        20

                        3

                        1605101020

                        Smoked, excluding in airtight containers

                        20

                        3

                        1605101090

                        Other

                        20

                        3

                        1605109000

                        Other

                        20

                        5

                        1605201000

                        In airtight containers

                        20

                        3

                        1605209010

                        Smoked

                        20

                        3

                        1605209020

                        Breaded

                        20

                        3

                        1605209090

                        Other

                        20

                        5

                        1605301000

                        In airtight containers

                        20

                        3

                        1605309000

                        Other

                        20

                        3

                        1605401000

                        In airtight containers

                        20

                        3

                        1605409000

                        Other

                        20

                        3

                        1605901010

                        Oysters

                        20

                        3

                        1605901020

                        Mussels

                        20

                        5

                        1605901030

                        Baby clam

                        20

                        5

                        1605901040

                        Cockles

                        20

                        5

                        1605901070

                        Bai top shell

                        20

                        5

                        1605901080

                        Squid

                        20

                        3

                        1605901091

                        Abalone

                        20

                        3

                        1605901092

                        Top shell

                        20

                        3

                        1605901099

                        Other

                        20

                        5

                        1605902010

                        Squid

                        20

                        10

                        1605902020

                        Bai top shell

                        20

                        5

                        1605902030

                        Cockles

                        20

                        5

                        1605902090

                        Other

                        20

                        3

                        1605909010

                        Seasoned squid

                        20

                        10

                        1605909020

                        Sea-cucumbers

                        20

                        3

                        1605909030

                        Bai top shell

                        20

                        5

                        1605909040

                        Mussel

                        20

                        7

                        1605909090

                        Other

                        20

                        5

                        1701111000

                        Of a polarisation not exceeding 98,5°

                        3

                        0

                        1701112000

                        Of a polarisation exceeding 98,5°

                        3

                        0

                        1701121000

                        Of a polarisation not exceeding 98,5°

                        3

                        0

                        1701122000

                        Of a polarisation exceeding 98,5°

                        3

                        0

                        1701910000

                        Containing added flavouring or colouring matter

                        40

                        E

                        1701990000

                        Other

                        40

                        16-A

                        See Annex 3

                        1702111000

                        Lactose

                        49,5

                        5

                        1702119000

                        Lactose syrup

                        20

                        10

                        1702191000

                        Lactose

                        49,5

                        5

                        1702199000

                        Lactose Syrup

                        20

                        10

                        1702201000

                        Maple sugar

                        8

                        5

                        1702202000

                        Maple syrup

                        8

                        0

                        1702301000

                        Glucose

                        8

                        5

                        1702302000

                        Glucose syrup

                        8

                        5

                        1702401000

                        Glucose

                        8

                        5

                        1702402000

                        Glucose syrup

                        8

                        5

                        1702500000

                        Chemically pure fructose

                        8

                        5

                        1702601000

                        Fructose

                        8

                        0

                        1702602000

                        Fructose syrup

                        8

                        5

                        1702901000

                        Artificial honey

                        243

                        10

                        1702902000

                        Caramel

                        8

                        0

                        1702903000

                        Maltose

                        8

                        5

                        1702909000

                        Other

                        8

                        5

                        1703101000

                        For use in manufacturing spirits

                        3

                        10

                        1703109000

                        Other

                        3

                        0

                        1703901000

                        For use in manufacturing spirits

                        3

                        10

                        1703909000

                        Other

                        3

                        0

                        1704100000

                        Chewing gum, whether or not sugar-coated

                        8

                        5

                        1704901000

                        Liquorice extract, not put up as confectionery

                        8

                        10

                        1704902010

                        Drops

                        8

                        5

                        1704902020

                        Caramels

                        8

                        5

                        1704902090

                        Other

                        8

                        5

                        1704909000

                        Other

                        8

                        5

                        1801001000

                        Raw

                        2

                        0

                        1801002000

                        Roasted

                        8

                        0

                        1802001000

                        Cocoa shells, husks and skins

                        8

                        0

                        1802009000

                        Other

                        8

                        0

                        1803100000

                        Not defatted

                        5

                        0

                        1803200000

                        Wholly or partly defatted

                        5

                        0

                        1804000000

                        Cocoa butter, fat and oil

                        5

                        0

                        1805000000

                        Cocoa powder, not containing added sugar or other sweetening matter

                        5

                        0

                        1806100000

                        Cocoa powder, containing added sugar or other sweetening matter

                        8

                        0

                        1806201000

                        Chocolate and chocolate confectionery

                        8

                        5

                        1806209010

                        Cocoa preparation containing 50 % or more by weigh of milk powder

                        8

                        5

                        1806209090

                        Other

                        8

                        5

                        1806311000

                        Chocolate and chocolate confectionery

                        8

                        5

                        1806319000

                        Other

                        8

                        5

                        1806321000

                        Chocolate and chocolate confectionery

                        8

                        5

                        1806329000

                        Other

                        8

                        5

                        1806901000

                        Chocolate and chocolate confectionery

                        8

                        5

                        1806902111

                        Of prepared dry-milk

                        36

                        12

                        1806902119

                        Other

                        40

                        12

                        1806902191

                        Of oatmeal

                        8

                        0

                        1806902199

                        Other

                        8

                        0

                        1806902210

                        Of barley flour

                        8

                        5

                        1806902290

                        Other

                        —

                        X

                        1806902910

                        Of malt extract

                        30

                        5

                        1806902920

                        Of food preparations of goods of headings 04.01 to 04.04

                        36

                        10

                        1806902991

                        Of oatmeal

                        8

                        0

                        1806902992

                        Of barley flour

                        8

                        5

                        1806902999

                        Other

                        —

                        X

                        1806903010

                        Of prepared foods obtained by the swelling or roasting of cereals or cereal product

                        5,4

                        0

                        1806903091

                        Rice in grain form

                        8

                        10

                        1806903099

                        Other

                        8

                        5

                        1806909010

                        Cocoa preparation containing 50 % or more by weigh of milk powder

                        8

                        0

                        1806909090

                        Other

                        8

                        0

                        1901101010

                        Prepared dry milk

                        36

                        See paragraph 13 of Appendix 2-A-1

                        1901101090

                        Other

                        40

                        See paragraph 13 of Appendix 2-A-1

                        1901109010

                        Of oatmeal

                        8

                        5

                        1901109090

                        Other

                        8

                        0

                        1901201000

                        Of rice flour

                        —

                        X

                        1901202000

                        Of barley flour

                        8

                        5

                        1901209000

                        Other

                        —

                        X

                        1901901000

                        Malt extract

                        30

                        5

                        1901902000

                        Food preparations of goods of headings 04.01 to 04.04

                        36

                        10

                        1901909010

                        Oat meal

                        8

                        5

                        1901909091

                        Of rice flour

                        —

                        X

                        1901909092

                        Of barley flour

                        8

                        0

                        1901909099

                        Other

                        —

                        X

                        1902111000

                        Spaghetti

                        8

                        5

                        1902112000

                        Macaroni

                        8

                        5

                        1902119000

                        Other

                        8

                        5

                        1902191000

                        Noodles

                        8

                        0

                        1902192000

                        Chinese vermicelli

                        45 % or 355 won/kg whichever is greater

                        5

                        1902193000

                     Naeng-myun

                        8

                        5

                        1902199000

                        Other

                        8

                        0

                        1902200000

                        Stuffed pasta, whether or not cooked or otherwise prepared

                        8

                        0

                        1902301010

                     Ramen

                        8

                        0

                        1902301090

                        Other

                        8

                        0

                        1902309000

                        Other

                        8

                        0

                        1902400000

                        Couscous

                        8

                        5

                        1903001000

                        Tapioca

                        8

                        5

                        1903009000

                        Other

                        8

                        5

                        1904101000

                        Corn flakes

                        5,4

                        0

                        1904102000

                        Corn chip

                        5,4

                        0

                        1904103000

                        Puffed rice

                        5,4

                        5

                        1904109000

                        Other

                        5,4

                        0

                        1904201000

                        Of Musli type preparations

                        45

                        0

                        1904209000

                        Other

                        5,4

                        0

                        1904300000

                        Bulgur wheat

                        8

                        0

                        1904901010

                        Steamed or boiled rice

                        50

                        10

                        1904901090

                        Other

                        8

                        10

                        1904909000

                        Other

                        8

                        0

                        1905100000

                        Crispbread

                        8

                        10

                        1905200000

                        Gingerbread and the like

                        8

                        10

                        1905310000

                        Sweet biscuits

                        8

                        5

                        1905320000

                        Waffles and wafers

                        8

                        5

                        1905400000

                        Rusks, toasted bread and similar toasted products

                        8

                        5

                        1905901010

                        Bread

                        8

                        5

                        1905901020

                        Ship’s biscuits

                        8

                        10

                        1905901030

                        Pastries and cakes

                        8

                        5

                        1905901040

                        Biscuits, cookies and crackers

                        8

                        5

                        1905901050

                        Bakers’ wares of rice

                        8

                        0

                        1905901090

                        Other

                        8

                        5

                        1905909010

                        Empty cachets of a kind suitable for pharmaceutical use

                        8

                        10

                        1905909020

                        Rice paper

                        8

                        5

                        1905909090

                        Other

                        8

                        0

                        2001100000

                        Cucumbers and gherkins

                        30

                        0

                        2001901000

                        Fruit and nuts

                        30

                        0

                        2001909010

                        Shallots

                        30

                        5

                        2001909020

                        Tomatoes

                        30

                        5

                        2001909030

                        Cauliflower

                        30

                        5

                        2001909040

                        Sweet corn

                        30

                        5

                        2001909050

                        Rakkyo

                        30

                        5

                        2001909060

                        Garlic

                        30

                        10

                        2001909070

                        Onions

                        30

                        5

                        2001909090

                        Other

                        30

                        5

                        2002100000

                        Tomatoes, whole or in pieces

                        8

                        0

                        2002901000

                        Tomato paste (of a soluble solid, of 24 % or more)

                        5

                        0

                        2002909000

                        Other

                        8

                        0

                        2003104000

                        Cultivated mushrooms (Agaricus bisporus)

                        20

                        0

                        2003109000

                        Other

                        20

                        7

                        2003200000

                        Truffles

                        20

                        10

                        2003901000

                        Oak Mushrooms

                        20

                        15

                        2003902000

                        Pine Mushrooms

                        20

                        15

                        2003909000

                        Other

                        20

                        0

                        2004100000

                        Potatoes

                        18

                        0

                        2004901000

                        Sweet corn

                        30

                        5

                        2004909000

                        Other

                        30

                        0

                        2005101000

                        Pureed corn for infant

                        20

                        5

                        2005109000

                        Other

                        20

                        5

                        2005201000

                        Croquettes prepared from flakes

                        20

                        7

                        2005209000

                        Other

                        20

                        5

                        2005400000

                        Peas (Pisum sativum)

                        20

                        5

                        2005511000

                        Of small green beans

                        20

                        5

                        2005512000

                        Of small red beans

                        20

                        5

                        2005519000

                        Other

                        20

                        5

                        2005591000

                        Of small green beans

                        20

                        5

                        2005592000

                        Of small red beans

                        20

                        5

                        2005599000

                        Other

                        20

                        5

                        2005600000

                        Asparagus

                        20

                        10

                        2005700000

                        Olives

                        20

                        5

                        2005800000

                        Sweet corn (Zea mays var. saccharata)

                        15

                        5

                        2005910000

                        Bamboo shoots

                        20

                        10

                        2005991000

                     Kim-chi

                        20

                        5

                        2005992000

                        Sauerkraut

                        20

                        0

                        2005999000

                        Other

                        20

                        0

                        2006001000

                        Marrons glacés

                        30

                        15

                        2006002000

                        Pineapples

                        30

                        5

                        2006003000

                        Ginger

                        30

                        5

                        2006004000

                        Lotus roots

                        30

                        5

                        2006005000

                        Peas (Pisum sativum)

                        20

                        5

                        2006006010

                        Beans shelled

                        20

                        5

                        2006006090

                        Other

                        20

                        5

                        2006007000

                        Asparagus

                        20

                        5

                        2006008000

                        Olive

                        20

                        5

                        2006009010

                        Sweet corn (Zeamays var. Sac charata)

                        15

                        0

                        2006009020

                        Bamboo shoots

                        20

                        7

                        2006009030

                        Of other vegetable

                        20

                        5

                        2006009090

                        Other

                        30

                        5

                        2007100000

                        Homogenised preparations

                        30

                        5

                        2007911000

                        Jams, fruit jellies and marmalades

                        30

                        5

                        2007919000

                        Other

                        30

                        5

                        2007991000

                        Jams, fruit jellies and marmalades

                        30

                        7

                        2007999000

                        Other

                        30

                        5

                        2008111000

                        Peanut butter

                        50

                        10

                        2008119000

                        Other

                        63,9

                        10

                        2008191000

                        Chestnuts

                        50

                        15

                        2008192000

                        Coconut

                        45

                        0

                        2008199000

                        Other

                        45

                        7

                        2008200000

                        Pineapples

                        45

                        5

                        2008301000

                        Citrus junos

                        45

                        5

                        2008309000

                        Other

                        45

                        5

                        2008400000

                        Pears

                        45

                        7

                        2008500000

                        Apricots

                        45

                        0

                        2008600000

                        Cherries

                        45

                        7

                        2008701000

                        In airtight containers, added sugar

                        50

                        7

                        2008709000

                        Other

                        45

                        5

                        2008800000

                        Strawberries

                        45

                        7

                        2008910000

                        Palm hearts

                        45

                        10

                        2008921010

                        In airtight containers, added sugar

                        50

                        5

                        2008921090

                        Other

                        45

                        5

                        2008922000

                        Fruit salad

                        45

                        5

                        2008929000

                        Other

                        45

                        5

                        2008991000

                        Grapes

                        45

                        5

                        2008992000

                        Apples

                        45

                        5

                        2008993000

                        Popcorn

                        45

                        7

                        2008999000

                        Other

                        45

                        10

                        2009110000

                        Frozen

                        54

                        3

                        2009120000

                        Not frozen, of a Brix value not exceeding 20

                        54

                        5

                        2009190000

                        Other

                        54

                        3

                        2009210000

                        Of a Brix value not exceeding 20

                        30

                        10

                        2009290000

                        Other

                        30

                        7

                        2009311000

                        Lemon juice

                        50

                        5

                        2009312000

                        Lime juice

                        50

                        5

                        2009319000

                        Other

                        54

                        10

                        2009391000

                        Lemon juice

                        50

                        7

                        2009392000

                        Lime juice

                        50

                        5

                        2009399000

                        Other

                        54

                        10

                        2009410000

                        Of a Brix value not exceeding 20

                        50

                        5

                        2009490000

                        Other

                        50

                        5

                        2009500000

                        Tomato juice

                        30

                        5

                        2009610000

                        Of a Brix value not exceeding 30

                        45

                        0

                        2009690000

                        Other

                        45

                        0

                        2009710000

                        Of a Brix value not exceeding 20

                        45

                        10

                        2009790000

                        Other

                        45

                        7

                        2009801010

                        Peach juice

                        50

                        10

                        2009801020

                        Strawberry juice

                        50

                        10

                        2009801090

                        Other

                        50

                        7

                        2009802000

                        Juice of vegetable

                        30

                        5

                        2009901010

                        Chiefly on the basic of orange juice

                        50

                        7

                        2009901020

                        Chiefly on the basic of apple juice

                        50

                        10

                        2009901030

                        Chiefly on the basic of grape juice

                        50

                        12

                        2009901090

                        Other

                        50

                        7

                        2009902000

                        Of vegetables

                        30

                        0

                        2009909000

                        Other

                        50

                        10

                        2101110000

                        Extracts, essences and concentrates

                        8

                        5

                        2101121000

                        Instant coffee

                        8

                        5

                        2101129010

                        Of containing milk, cream or their substitutes

                        8

                        5

                        2101129090

                        Other

                        8

                        5

                        2101201000

                        Of containing sugar, lemon or their substitutes

                        40

                        7

                        2101209000

                        Other

                        40

                        7

                        2101301000

                        Of barley

                        8

                        5

                        2101309000

                        Other

                        8

                        5

                        2102101000

                        Brewery yeast

                        8

                        0

                        2102102000

                        Distillery yeast

                        8

                        10

                        2102103000

                        Bakery yeast

                        8

                        5

                        2102104000

                        Culture yeast

                        8

                        0

                        2102109000

                        Other

                        8

                        5

                        2102201000

                        Inactive yeasts

                        8

                        5

                        2102202000

                     Nulook

                        8

                        10

                        2102203010

                        Of tablet

                        8

                        0

                        2102203090

                        Other

                        8

                        0

                        2102204010

                        Of tablet

                        8

                        0

                        2102204090

                        Other

                        8

                        5

                        2102209000

                        Other

                        8

                        5

                        2102300000

                        Prepared baking powders

                        8

                        0

                        2103100000

                        Soya sauce

                        8

                        5

                        2103201000

                        Tomato ketchup

                        8

                        0

                        2103202000

                        Tomato sauces

                        45

                        0

                        2103301000

                        Mustard flour and meal

                        8

                        0

                        2103302000

                        Prepared mustard

                        8

                        0

                        2103901010

                        Bean paste

                        8

                        10

                        2103901020

                        Chinese bean paste

                        8

                        10

                        2103901030

                        Hot bean paste

                        45

                        5

                        2103901090

                        Other

                        45

                        5

                        2103909010

                        Mayonnaise

                        8

                        10

                        2103909020

                        Instant curry

                        45

                        5

                        2103909030

                        Mixed seasonings

                        45

                        15

                        2103909040

                     Maejoo

                        16 % or 64 won/kg whichever is greater

                        10

                        2103909090

                        Other

                        45

                        15

                        2104101000

                        Of meat

                        18

                        7

                        2104102000

                        Of fish

                        30

                        5

                        2104103000

                        Of vegetable

                        18

                        5

                        2104109000

                        Other

                        18

                        5

                        2104200000

                        Homogenised composite food preparations

                        30

                        5

                        2105001010

                        Not containing cocoa

                        8

                        7

                        2105001090

                        Other

                        8

                        7

                        2105009010

                        Not containing cocoa

                        8

                        5

                        2105009090

                        Other

                        8

                        5

                        2106101000

                        Bean-curd

                        8

                        5

                        2106109010

                        Of protein content, by weight, 48 % or more

                        8

                        0

                        2106109090

                        Other

                        8

                        0

                        2106901010

                        Cola base

                        8

                        0

                        2106901020

                        Beverage base of perfumed fruits

                        8

                        5

                        2106901090

                        Other

                        8

                        0

                        2106902000

                        Sugar syrups, containing added flavouring or colouring matter

                        8

                        0

                        2106903011

                        Ginseng tea

                        8

                        10

                        2106903019

                        Other

                        8

                        0

                        2106903021

                        Red ginseng tea

                        754,3

                        10

                        2106903029

                        Other

                        754,3

                        10

                        2106904010

                        Laver

                        8

                        5

                        2106904090

                        Other

                        8

                        5

                        2106909010

                        Coffee creamer

                        8

                        5

                        2106909020

                        Preparations with a basis of butter

                        8

                        7

                        2106909030

                        Preparations for use in manufacturing ice cream

                        8

                        5

                        2106909040

                        Autolyzed yeast and other yeast extracts

                        8

                        5

                        2106909050

                        Flavors in preparations

                        8

                        5

                        2106909060

                        Acorn flour

                        8

                        5

                        2106909070

                        Preparations with a basis of aloe

                        8

                        5

                        2106909080

                        Of preparations (other than those based on odoriferous substances) of types used in the manufacture of beverages with an alcoholic strength by volume exceeding 0,5 % vol

                        30

                        5

                        2106909091

                        Preparations of royal jelly and honey

                        8

                        10

                        2106909099

                        Other

                        8

                        3

                        2201100000

                        Mineral waters and aerated waters

                        8

                        5

                        2201901000

                        Ice and snow

                        8

                        10

                        2201909000

                        Other

                        8

                        0

                        2202101000

                        Coloured

                        8

                        0

                        2202109000

                        Other

                        8

                        0

                        2202901000

                        Beverage based on ginseng

                        8

                        5

                        2202902000

                        Beverage of fruit juice

                        9

                        0

                        2202903000

                     Sikye

                        8

                        10

                        2202909000

                        Other

                        8

                        5

                        2203000000

                        Beer made from malt.

                        30

                        7

                        2204100000

                        Sparkling wine

                        15

                        0

                        2204211000

                        Red wine

                        15

                        0

                        2204212000

                        White wine

                        15

                        0

                        2204219000

                        Other

                        15

                        0

                        2204291000

                        Red wine

                        15

                        0

                        2204292000

                        White wine

                        15

                        0

                        2204299000

                        Other

                        15

                        0

                        2204300000

                        Other grape must

                        30

                        0

                        2205100000

                        In containers holding 2 l or less

                        15

                        10

                        2205900000

                        Other

                        15

                        10

                        2206001010

                        Cider

                        15

                        0

                        2206001020

                        Perry

                        15

                        0

                        2206001090

                        Other

                        15

                        0

                        2206002010

                     Cheongju

                        15

                        0

                        2206002020

                     Yakju

                        15

                        0

                        2206002030

                     Takju

                        15

                        0

                        2206002090

                        Other

                        15

                        0

                        2206009010

                        Wine cooler (added the product of heading 20.09 or 22.02, including being made of grapes)

                        15

                        0

                        2206009090

                        Other

                        15

                        0

                        2207101000

                        Roughly distilled alcohol for beverages

                        10

                        15

                        2207109010

                        Fermented alcohol for manufacture of liquors

                        270

                        15

                        See Annex 3

                        2207109090

                        Other

                        30

                        5

                        2207200000

                        Ethyl alcohol and other spirits, denatured, of any strength

                        8

                        0

                        2208201000

                        Cognac

                        15

                        5

                        2208209000

                        Other

                        15

                        5

                        2208301000

                        Scotch whisky

                        20

                        3

                        2208302000

                        Bourbon whisky

                        20

                        3

                        2208303000

                        Rye whisky

                        20

                        5

                        2208309000

                        Other

                        20

                                    –

                                    Irish whisky

                        20

                        3

                                    –

                                    Other

                        20

                        5

                        2208400000

                        Rum and other spirits obtained by distilling fermented sugarcane products

                        20

                        5

                        2208500000

                        Gin and geneva

                        20

                        5

                        2208600000

                        Vodka

                        20

                        5

                        2208701000

                        Ginseng wine

                        20

                        0

                        2208702000

                     Ogarpi
                            wine

                        20

                        10

                        2208709000

                        Other

                        20

                        5

                        2208901000

                        Brandies other than that of subheading 2208.20

                        20

                        10

                        2208904000

                     Soju

                        30

                        0

                        2208906000

                        Kaoliang wine

                        30

                        5

                        2208907000

                        Tequila

                        20

                        5

                        2208909000

                        Other

                        30

                        5

                        2209001000

                        Brewery vinegar

                        8

                        5

                        2209009000

                        Other

                        8

                        5

                        2301101000

                        Flours, meals and pellets, of meat or meat offal

                        9

                        7

                        2301102000

                        Greaves

                        5

                        0

                        2301201000

                        Flours, meals and pellets of fish

                        5

                        5

                        2301209000

                        Other

                        5

                        3

                        2302100000

                        Of maize (corn)

                        5

                        0

                        2302300000

                        Of wheat

                        2

                        0

                        2302401000

                        Of rice

                        5

                        0

                        2302409000

                        Other

                        5

                        0

                        2302500000

                        Of leguminous plants

                        5

                        0

                        2303100000

                        Residues of starch manufacture and similar residues

                        0

                        0

                        2303200000

                        Beet-pulp, bagasse and other waste of sugar manufacture

                        5

                        0

                        2303300000

                        Brewing or distilling dregs and waste

                        5

                        0

                        2304000000

                        Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil

                        1,8

                        0

                        2305000000

                        Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground nut oil

                        5

                        0

                        2306100000

                        Of cotton seeds

                        2

                        0

                        2306200000

                        Of linseed

                        5

                        0

                        2306300000

                        Of sunflower seeds

                        5

                        0

                        2306410000

                        Of low erucic acid rape or colza seeds

                        0

                        0

                        2306490000

                        Other

                        0

                        0

                        2306500000

                        Of coconut or copra

                        2

                        0

                        2306600000

                        Of palm nuts or kernels

                        2

                        0

                        2306901000

                        Of sesamum seeds

                        63 % or 72 won/kg, whichever is the greater

                        10

                        2306902000

                        Of perilla seeds

                        5

                        0

                        2306903000

                        Of maize (corn) germ

                        5

                        0

                        2306909000

                        Other

                        5

                        0

                        2307000000

                        Wine lees; argol

                        5

                        0

                        2308001000

                        Acorns

                        5

                        10

                        2308002000

                        Horse-chestnuts

                        5

                        10

                        2308003000

                        Cotton seed hulls

                        5

                        0

                        2308009000

                        Other

                        46,4

                        10

                        2309100000

                        Dog or cat food, put up for retail sale

                        5

                        0

                        2309901010

                        For pigs

                        4,2

                        0

                        2309901020

                        For fowls

                        4,2

                        0

                        2309901030

                        For fish

                        5

                        0

                        2309901040

                        For bovine

                        4,2

                        0

                        2309901091

                        Of milk replacer

                        71

                        10

                        2309901099

                        Other

                        5

                        0

                        2309902010

                        Chiefly on the basis of inorganic substances or minerals (excluding chiefly on the basis of micro-minerals)

                        50,6

                        See paragraph 14 of Appendix 2-A-1

                        2309902020

                        Chiefly on the basis of flavourings

                        50,6

                        See paragraph 14 of Appendix 2-A-1

                        2309902091

                        Automatic approval import items as of December 31, 1994:

                                    1.

                                    Peckmor, sessalom, calfnectar and pignectar of FCA Feed flavor starter (conc.)

                                    2.

                                    FCA Feed nectars (conc.)

                                    3.

                                    FCA Feed protanox

                                    4.

                                    FCA Encila (conc.)

                                    5.

                                    FCA Sugar mate

                                    6.

                                    Poultry, fish, mineral, calf, hy sugar and cheese of FFI Ade (conc.)

                                    7.

                                    Pig, hog, cattle, dairy, beef and kanine of FFI Krave (conc.)

                                    8.

                                    Pig and fresh of FFI Arome (cone., 2X)

                                    9.

                                    Pecuaroma-poultry Other

                        5

                        0

                        2309902099

                        Other

                        50,6

                        See paragraph 14 of Appendix 2-A-1

                        2309903010

                        Chiefly on the basis of antibiotics

                        5

                        0

                        2309903020

                        Chiefly on the basis of vitamins

                        5

                        0

                        2309903030

                        Chiefly on the basis of micro minerals

                        5

                        0

                        2309903090

                        Other

                        5

                        0

                        2309909000

                        Other

                        50,6

                        See paragraph 14 of Appendix 2-A-1

                        2401101000

                        Flue-cured

                        20

                        10

                        2401102000

                        Burley

                        20

                        10

                        2401103000

                        Oriental

                        20

                        10

                        2401109000

                        Other

                        20

                        10

                        2401201000

                        Flue-cured

                        20

                        10

                        2401202000

                        Burley

                        20

                        10

                        2401203000

                        Oriental

                        20

                        10

                        2401209000

                        Other

                        20

                        10

                        2401301000

                        Stems

                        20

                        10

                        2401302000

                        Scraps

                        20

                        10

                        2401309000

                        Other

                        20

                        10

                        2402101000

                        Cigar

                        40

                        10

                        2402102000

                        Cheroot

                        40

                        10

                        2402103000

                        Cigarillos

                        40

                        10

                        2402201000

                        Filter tip cigarettes

                        40

                        15

                        2402209000

                        Other

                        40

                        15

                        2402900000

                        Other

                        40

                        10

                        2403101000

                        Pipe tobacco

                        40

                        10

                        2403109000

                        Other

                        40

                        10

                        2403911000

                        Tobacco sheets

                        32,8

                        10

                        2403919000

                        Other

                        40

                        10

                        2403991000

                        Chewing tobacco

                        40

                        10

                        2403992000

                        Snuff

                        40

                        10

                        2403993000

                        Tobacco extracts and essences

                        40

                        10

                        2403999000

                        Other

                        40

                        10

                        2501001010

                        Rock salt

                        1

                        0

                        2501001020

                        Sea salt made by the heat of the sun

                        1

                        0

                        2501009010

                        Edible salt

                        8

                        0

                        2501009020

                        Pure sodium chloride

                        8

                        3

                        2501009090

                        Other

                        8

                        3

                        2502000000

                        Unroasted iron pyrites.

                        2

                        0

                        2503000000

                        Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur.

                        2

                        0

                        2504101000

                        Natural graphite, crystalline

                        3

                        0

                        2504102000

                        Natural graphite, amorphous

                        3

                        0

                        2504109000

                        Other

                        3

                        0

                        2504901000

                        Natural graphite, crystalline

                        3

                        0

                        2504902000

                        Natural graphite, amorphous

                        3

                        0

                        2504909000

                        Other

                        3

                        0

                        2505100000

                        Silica sands and quartz sands

                        3

                        0

                        2505901010

                        Clayey sand

                        3

                        0

                        2505901020

                        Felspathic sand

                        3

                        0

                        2505901090

                        Other

                        3

                        0

                        2505909000

                        Other

                        3

                        0

                        2506101000

                        Containing less than 0,06 % of impurities

                        3

                        0

                        2506102000

                        Containing not less than 0,06 % but not more than 0,1 % of impurities

                        3

                        0

                        2506103000

                        Containing more than 0,1 % of impurities

                        3

                        0

                        2506201000

                        Crude or roughly trimmed

                        3

                        0

                        2506209000

                        Other

                        3

                        0

                        2507001010

                        Not calcined

                        3

                        0

                        2507001090

                        Other

                        3

                        0

                        2507002010

                        Gairome

                        3

                        0

                        2507002020

                        Kibushi

                        3

                        0

                        2507002090

                        Other

                        3

                        0

                        2507009000

                        Other

                        3

                        0

                        2508100000

                        Bentonite

                        3

                        0

                        2508300000

                        Fire-clay

                        3

                        0

                        2508401000

                        Acid clay

                        3

                        0

                        2508402000

                        Decolourising earths and fuller’s earth

                        3

                        0

                        2508409000

                        Other

                        3

                        0

                        2508501000

                        Andalusite

                        3

                        0

                        2508502000

                        Kyanite

                        3

                        0

                        2508503000

                        Sillimanite

                        3

                        0

                        2508600000

                        Mullite

                        3

                        0

                        2508701000

                        Shamotte

                        3

                        0

                        2508702000

                        Dinas earth

                        3

                        0

                        2509000000

                        Chalk.

                        3

                        0

                        2510101000

                        Natural calcium phosphates

                        0

                        0

                        2510102000

                        Natural aluminium calcium phosphates

                        1

                        0

                        2510109000

                        Other

                        1

                        0

                        2510201000

                        Natural calcium phosphates

                        3

                        0

                        2510202000

                        Natural aluminium calcium phosphates

                        3

                        0

                        2510209000

                        Other

                        3

                        0

                        2511100000

                        Natural barium sulphate (barytes)

                        3

                        0

                        2511200000

                        Natural barium carbonate (witherite)

                        3

                        0

                        2512000000

                        Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less

                        3

                        0

                        2513101000

                        Crude or in irregular pieces, including crushed pumice (‘bimskies’)

                        3

                        0

                        2513109000

                        Other

                        3

                        0

                        2513201010

                        Emery

                        3

                        0

                        2513201020

                        Natural corundum

                        3

                        0

                        2513201030

                        Natural garnet

                        3

                        0

                        2513201090

                        Other

                        3

                        0

                        2513202010

                        Emery

                        3

                        0

                        2513202020

                        Natural corundum

                        3

                        0

                        2513202030

                        Natural garnet

                        3

                        0

                        2513202090

                        Other

                        3

                        0

                        2514001000

                        Crude or roughly trimmed

                        3

                        3

                        2514009000

                        Other

                        3

                        3

                        2515111000

                        Marble

                        3

                        0

                        2515112000

                        Travertine

                        3

                        0

                        2515121000

                        Marble

                        3

                        0

                        2515122000

                        Travertine

                        3

                        0

                        2515200000

                        Ecaussine and other calcareous monumental or building stone; alabaster

                        3

                        0

                        2516110000

                        Crude or roughly trimmed

                        3

                        3

                        2516120000

                        Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

                        3

                        3

                        2516201000

                        Crude or roughly trimmed

                        3

                        3

                        2516209000

                        Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

                        3

                        3

                        2516901000

                        Crude or roughly trimmed

                        3

                        3

                        2516909000

                        Other

                        3

                        3

                        2517101000

                        Pebbles

                        3

                        0

                        2517102000

                        Broken or crushed stone

                        3

                        0

                        2517109000

                        Other

                        3

                        0

                        2517200000

                        Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10

                        3

                        0

                        2517300000

                        Tarred macadam

                        3

                        0

                        2517410000

                        Of marble

                        3

                        0

                        2517491000

                        Of basalt

                        3

                        3

                        2517492000

                        Of granite

                        3

                        3

                        2517499000

                        Other

                        3

                        3

                        2518100000

                        Dolomite, not calcined or sintered

                        3

                        0

                        2518200000

                        Calcined or sintered dolomite

                        3

                        0

                        2518300000

                        Dolomite ramming mix

                        3

                        0

                        2519100000

                        Natural magnesium carbonate (magnesite)

                        3

                        0

                        2519901000

                        Fused and dead-burned magnesia

                        3

                        0

                        2519902000

                        Natural magnesium oxide

                        3

                        0

                        2519909000

                        Other

                        3

                        0

                        2520101000

                        Gypsum

                        5

                        0

                        2520102000

                        Anhydrite

                        5

                        0

                        2520201000

                        Specially calcined or finely ground for use in dentistry

                        5

                        0

                        2520209000

                        Other

                        5

                        0

                        2521001000

                        Limestone

                        3

                        0

                        2521009000

                        Other

                        3

                        0

                        2522100000

                        Quicklime

                        3

                        0

                        2522200000

                        Slaked lime

                        3

                        0

                        2522300000

                        Hydraulic lime

                        3

                        0

                        2523100000

                        Cement clinkers

                        5

                        0

                        2523210000

                        White cement, whether or not artificially coloured

                        5

                        0

                        2523290000

                        Other

                        5

                        5

                        2523300000

                        Aluminous cement

                        8

                        5

                        2523901000

                        Slag cements

                        5

                        0

                        2523909000

                        Other

                        5

                        5

                        2524100000

                        Crocidolite

                        5

                        0

                        2524901000

                        Amosite

                        5

                        0

                        2524902000

                        Chrysotile

                        5

                        0

                        2524909000

                        Other

                        5

                        0

                        2525100000

                        Crude mica and mica rifted into sheets or splittings

                        3

                        0

                        2525200000

                        Mica powder

                        3

                        0

                        2525300000

                        Mica waste

                        3

                        0

                        2526101000

                        Whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular shape (including square)

                        3

                        0

                        2526109000

                        Other

                        3

                        0

                        2526200000

                        Crushed or powdered

                        5

                        0

                        2528100000

                        Natural sodium borates and concentrates thereof (whether or not calcined)

                        3

                        0

                        2528901000

                        Calcium borates

                        3

                        0

                        2528902000

                        Magnesium chloroborate

                        3

                        0

                        2528903000

                        Natural boric acid

                        3

                        0

                        2528909000

                        Other

                        3

                        0

                        2529100000

                        Feldspar

                        3

                        0

                        2529211000

                        Powder

                        2

                        0

                        2529219000

                        Other

                        2

                        0

                        2529221000

                        Powder

                        2

                        0

                        2529229000

                        Other

                        2

                        0

                        2529301000

                        Leucite

                        2

                        0

                        2529302000

                        Nepheline

                        2

                        0

                        2529303000

                        Nepheline syenite

                        2

                        0

                        2530101000

                        Vermiculite

                        3

                        0

                        2530102000

                        Perlites and chlorites

                        3

                        0

                        2530200000

                        Kieserite, epsomite (natural magnesium sulphates)

                        3

                        0

                        2530901000

                        Natural arsenic sulfides

                        3

                        0

                        2530902000

                        Pyrolusite (manganese ore) suitable for manufacturing dry batteries

                        3

                        0

                        2530903000

                        Strontianite

                        3

                        0

                        2530904000

                        Cinnabar

                        3

                        0

                        2530905000

                        Pyrophyllite

                        3

                        0

                        2530906000

                        Zeolites

                        3

                        0

                        2530907000

                        Alunites

                        3

                        0

                        2530908000

                        Wollastonites

                        3

                        0

                        2530909010

                        Pottery stone

                        3

                        0

                        2530909020

                        Sericites

                        3

                        0

                        2530909030

                        Earth colours

                        8

                        0

                        2530909040

                        Natural micaceous iron oxides

                        8

                        0

                        2530909050

                        Natural cryolite and natural chiolite

                        3

                        0

                        2530909091

                        Natural calcium carbonate

                        3

                        0

                        2530909099

                        Other

                        3

                        0

                        2601111000

                        Red haematite

                        0

                        0

                        2601112000

                        Magnetite

                        0

                        0

                        2601119000

                        Other

                        0

                        0

                        2601121000

                        Red haematite

                        0

                        0

                        2601122000

                        Magnetite

                        0

                        0

                        2601129000

                        Other

                        0

                        0

                        2601200000

                        Roasted iron pyrites

                        1

                        0

                        2602000000

                        Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20 % or more, calculated on the dry weight

                        0

                        0

                        2603000000

                        Copper ores and concentrates.

                        0

                        0

                        2604000000

                        Nickel ores and concentrates.

                        0

                        0

                        2605000000

                        Cobalt ores and concentrates.

                        0

                        0

                        2606000000

                        Aluminium ores and concentrates.

                        0

                        0

                        2607000000

                        Lead ores and concentrates.

                        0

                        0

                        2608000000

                        Zinc ores and concentrates.

                        0

                        0

                        2609000000

                        Tin ores and concentrates.

                        0

                        0

                        2610000000

                        Chromium ores and concentrates.

                        0

                        0

                        2611001000

                        Wolframite

                        0

                        0

                        2611002000

                        Scheelite

                        0

                        0

                        2611009000

                        Other

                        0

                        0

                        2612100000

                        Uranium ores and concentrates

                        0

                        0

                        2612200000

                        Thorium ores and concentrates

                        0

                        0

                        2613100000

                        Roasted

                        0

                        0

                        2613900000

                        Other

                        0

                        0

                        2614001000

                        Rutile

                        0

                        0

                        2614002000

                        Anatase

                        0

                        0

                        2614009000

                        Other

                        0

                        0

                        2615100000

                        Zirconium ores and concentrates

                        0

                        0

                        2615901000

                        Niobium ores and concentrates

                        0

                        0

                        2615902000

                        Tantalum ores and concentrates

                        0

                        0

                        2615903000

                        Vanadium ores and concentrates

                        0

                        0

                        2616100000

                        Silver ores and concentrates

                        0

                        0

                        2616901000

                        Gold ores and concentrates

                        0

                        0

                        2616902000

                        Platinum ores and concentrates (including ores and concentrates of platinum group)

                        0

                        0

                        2617100000

                        Antimony ores and concentrates

                        0

                        0

                        2617901000

                        Mercury ores and concentrates

                        0

                        0

                        2617902000

                        Germanium ores and concentrates

                        0

                        0

                        2617903000

                        Beryllium ores and concentrates

                        0

                        0

                        2617904000

                        Bismuth ores and concentrates

                        0

                        0

                        2617909000

                        Other

                        0

                        0

                        2618000000

                        Granulated slag (slag sand) from the manufacture of iron or steel.

                        2

                        0

                        2619001010

                        Blast furnace slag

                        2

                        0

                        2619001090

                        Other

                        2

                        0

                        2619002000

                        Dross

                        2

                        0

                        2619003000

                        Scalings

                        2

                        0

                        2619009000

                        Other

                        2

                        0

                        2620110000

                        Hard zinc spelter

                        2

                        0

                        2620190000

                        Other

                        2

                        0

                        2620210000

                        Leaded gasoline sludges and leaded anti knock compound sludges

                        2

                        0

                        2620290000

                        Other

                        2

                        0

                        2620300000

                        Containing mainly copper

                        2

                        0

                        2620400000

                        Containing mainly aluminium

                        2

                        0

                        2620600000

                        Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds

                        2

                        0

                        2620910000

                        Containing antimony, beryllium, cadmium, chromium or their mixtures

                        2

                        0

                        2620990000

                        Other

                        2

                        0

                        2621100000

                        Ash and residues from the incineration of municipal waste

                        2

                        0

                        2621900000

                        Other

                        2

                        0

                        2701110000

                        Anthracite

                        0

                        0

                        2701121000

                        Coking coal, heavy

                        0

                        0

                        2701122000

                        Other coking coal

                        0

                        0

                        2701129010

                        Containing a volatile matter less than 22 % by weight (on a dry, mineral matter free basis)

                        0

                        0

                        2701129090

                        Other

                        0

                        0

                        2701190000

                        Other coal

                        0

                        0

                        2701201000

                        Briquettes

                        1

                        0

                        2701202000

                        Ovoids

                        1

                        0

                        2701209000

                        Other

                        1

                        0

                        2702100000

                        Lignite, whether or not pulverised, but not agglomerated

                        1

                        0

                        2702200000

                        Agglomerated lignite

                        1

                        0

                        2703001000

                        Not agglomerated

                        1

                        0

                        2703002000

                        Agglomerated

                        1

                        0

                        2704001010

                        Of coal

                        3

                        3

                        2704001090

                        Other

                        3

                        3

                        2704002000

                        Semi-coke

                        3

                        0

                        2704003000

                        Retort carbon

                        3

                        0

                        2705000000

                        Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons.

                        5

                        0

                        2706001000

                        Coal tars

                        5

                        3

                        2706002000

                        Tars from lignit or peat

                        5

                        0

                        2706009000

                        Other

                        5

                        0

                        2707100000

                        Benzol (benzene)

                        3

                        0

                        2707200000

                        Toluol (toluene)

                        3

                        0

                        2707300000

                        Xylol (xylenes)

                        3

                        0

                        2707400000

                        Naphthalene

                        5

                        0

                        2707500000

                        Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ASTM D 86 method

                        5

                        0

                        2707910000

                        Creosote oils

                        5

                        0

                        2707991000

                        Solvent naphtha

                        5

                        0

                        2707992000

                        Anthracene

                        5

                        0

                        2707993000

                        Phenols

                        8

                        0

                        2707999000

                        Other

                        5

                        0

                        2708100000

                        Pitch

                        5

                        0

                        2708200000

                        Pitch coke

                        5

                        0

                        2709001010

                        Of a specific gravity more than 0,796 but not move than 0,841 at 15 °C

                        3

                        0

                        2709001020

                        Of a specific gravity more than 0,841 but not more than 0,847 at 15 °C

                        3

                        0

                        2709001030

                        Of a specific gravity more than 0,847 but not more than 0,855 at 15 °C

                        3

                        0

                        2709001040

                        Of a specific gravity more than 0,855 but not more than 0,869 at 15 °C

                        3

                        0

                        2709001050

                        Of a specific gravity more than 0,869 but not more than 0,885 at 15 °C

                        3

                        0

                        2709001060

                        Of a specific gravity more than 0,885 but not more than 0,899 at 15 °C

                        3

                        0

                        2709001070

                        Of a specific gravity more than 0,899 but not more than 0,904 at 15 °C

                        3

                        0

                        2709001080

                        Of a specific gravity more than 0,904 but not more than 0,966 at 15 °C

                        3

                        0

                        2709001090

                        Other

                        3

                        0

                        2709002000

                        Crude oils obtained from bituminous minerals

                        3

                        0

                        2710111000

                        Motor spirit

                        5

                        0

                        2710112000

                        Aviation spirit

                        5

                        0

                        2710113000

                        Propylene tetramer

                        5

                        0

                        2710114000

                        Naphtha

                        0

                        0

                        2710115000

                        Natural gas liquid

                        0

                        0

                        2710119000

                        Other

                        5

                        0

                        2710191010

                        Jet fuel

                        5

                        0

                        2710191090

                        Other

                        5

                        0

                        2710192010

                        Kerosene

                        5

                        0

                        2710192020

                        Jet fuel

                        5

                        0

                        2710192030

                        n-paraffine

                        5

                        0

                        2710192090

                        Other

                        5

                        0

                        2710193000

                        Gas oils

                        5

                        0

                        2710194010

                        Light fuel oil (bunker A)

                        5

                        0

                        2710194020

                        Fuel oil (bunker B)

                        5

                        0

                        2710194030

                        Bunker C

                        5

                        0

                        2710194090

                        Other

                        5

                        0

                        2710195010

                        Raw oils

                        7

                        0

                        2710195020

                        Lubricating base oil

                        7

                        0

                        2710196000

                        Extender oil

                        8

                        0

                        2710197110

                        Aviation engine oil

                        7

                        0

                        2710197120

                        Engine oil for automotive

                        7

                        5

                        2710197130

                        Engine oil for marine use

                        7

                        5

                        2710197210

                        Cylinder oil

                        7

                        0

                        2710197220

                        Spindle oil

                        7

                        0

                        2710197230

                        Gear oil

                        7

                        0

                        2710197240

                        Turbine oil

                        7

                        0

                        2710197250

                        Refrigerating machine oil

                        7

                        0

                        2710197310

                        Compound oil

                        7

                        0

                        2710197320

                        Liquid paraffin

                        7

                        0

                        2710197330

                        Automatic transmission fluid

                        7

                        5

                        2710197410

                        Anti corrosive oil

                        7

                        5

                        2710197420

                        Cutting oil

                        7

                        5

                        2710197430

                        Cleansing oil

                        7

                        0

                        2710197440

                        Mould release oil

                        7

                        0

                        2710197450

                        Hydraulic brake oil

                        7

                        0

                        2710197510

                        Process oil

                        7

                        0

                        2710197520

                        Insulating oil

                        7

                        0

                        2710197530

                        Heat treating oil

                        7

                        0

                        2710197540

                        Heat transfer oil

                        7

                        0

                        2710197900

                        Other

                        7

                        0

                        2710198010

                        Containing aluminium as additive

                        8

                        0

                        2710198020

                        Containing calcium as additive

                        8

                        0

                        2710198030

                        Containing sodium as additive

                        8

                        0

                        2710198040

                        Containing lithium as additive

                        8

                        0

                        2710198090

                        Other

                        8

                        0

                        2710199000

                        Other

                        8

                        0

                        2710911010

                        Of motor spirit, aviation spirit and jet fuel

                        5

                        0

                        2710911020

                        Of naphtha and natural gas liquid

                        0

                        0

                        2710911090

                        Other

                        5

                        0

                        2710912010

                        Of kerosene and jet fuel

                        5

                        0

                        2710912090

                        Other

                        5

                        0

                        2710913000

                        Of gas oils

                        5

                        0

                        2710914010

                        Of light fuel oil (bunker A), fuel oil (bunker B) and bunker C

                        5

                        0

                        2710914090

                        Other

                        5

                        0

                        2710915000

                        Of raw oils, lubricating oil (other than extender oil) and lubricating base oil

                        7

                        0

                        2710919000

                        Other

                        8

                        0

                        2710991010

                        Of motor spirit, aviation spirit and jet fuel

                        5

                        0

                        2710991020

                        Of naphtha and natural gas liquid

                        0

                        0

                        2710991090

                        Other

                        5

                        0

                        2710992010

                        Of kerosene and jet fuel

                        5

                        0

                        2710992090

                        Other

                        5

                        0

                        2710993000

                        Of gas oils

                        5

                        0

                        2710994010

                        Of light fuel oil (bunker A), fuel oil (bunker B) and bunker C

                        5

                        0

                        2710994090

                        Other

                        5

                        0

                        2710995000

                        Of raw oils, lubricating oil (other than extender oil) and lubricating base oil

                        7

                        0

                        2710999000

                        Other

                        8

                        0

                        2711110000

                        Natural gas

                        3

                        0

                        2711120000

                        Propane

                        3

                        0

                        2711130000

                        Butanes

                        3

                        0

                        2711141000

                        Ethylene

                        5

                        0

                        2711142000

                        Propylene

                        5

                        0

                        2711143000

                        Butylene

                        5

                        0

                        2711144000

                        Butadiene

                        5

                        0

                        2711190000

                        Other

                        5

                        0

                        2711210000

                        Natural gas

                        3

                        0

                        2711290000

                        Other

                        5

                        0

                        2712101000

                        Vaseline

                        8

                        0

                        2712109000

                        Other

                        8

                        0

                        2712200000

                        Paraffin wax containing by weight less than 0,75 % of oil

                        8

                        0

                        2712901010

                        Slack wax and scale wax

                        8

                        0

                        2712901020

                        Microcrystalline wax

                        8

                        0

                        2712901090

                        Other

                        8

                        0

                        2712909010

                        Montan wax

                        8

                        0

                        2712909020

                        Peat wax

                        8

                        0

                        2712909030

                        Ceresin wax

                        8

                        0

                        2712909040

                        Synthetic paraffin wax

                        8

                        0

                        2712909090

                        Other

                        8

                        0

                        2713110000

                        Not calcined

                        5

                        0

                        2713120000

                        Calcined

                        5

                        0

                        2713200000

                        Petroleum bitumen

                        5

                        0

                        2713900000

                        Other residues of petroleum oils or of oils obtained from bituminous minerals

                        5

                        0

                        2714100000

                        Bituminous or oil shale and tar sands

                        5

                        0

                        2714901000

                        Bitumen and asphalt, natural

                        5

                        0

                        2714902000

                        Asphaltites

                        5

                        0

                        2714903000

                        Asphaltic rock

                        5

                        0

                        2715001000

                        Cut-backs

                        5

                        0

                        2715002000

                        Emulsions or stable suspensions of asphalt, bitumen, pitch or tar

                        5

                        0

                        2715003000

                        Mastics

                        5

                        0

                        2715009000

                        Other

                        5

                        0

                        2716000000

                        Electrical energy

                        5

                        0

                        2801100000

                        Chlorine

                        5,5

                        0

                        2801200000

                        Iodine

                        5,5

                        0

                        2801301000

                        Fluorine

                        5,5

                        0

                        2801302000

                        Bromine

                        5,5

                        0

                        2802001000

                        Sulphur, sublimed

                        5

                        0

                        2802002000

                        Sulphur, precipitated

                        5

                        0

                        2802003000

                        Colloidal sulfur

                        5

                        0

                        2803001000

                        Acetylene black

                        5,5

                        0

                        2803009010

                        Carbon blacks

                        5,5

                        0

                        2803009090

                        Other

                        5,5

                        0

                        2804100000

                        Hydrogen

                        5,5

                        0

                        2804210000

                        Argon

                        5,5

                        0

                        2804291000

                        Helium

                        5,5

                        0

                        2804292000

                        Neon

                        5,5

                        0

                        2804293000

                        Krypton

                        5,5

                        0

                        2804294000

                        Xenon

                        5,5

                        0

                        2804299000

                        Other

                        5,5

                        0

                        2804300000

                        Nitrogen

                        5,5

                        0

                        2804400000

                        Oxygen

                        5,5

                        0

                        2804501000

                        Boron

                        5,5

                        0

                        2804502000

                        Tellurium

                        5,5

                        0

                        2804610000

                        Containing by weight not less than 99.99 % of silicon

                        3

                        0

                        2804690000

                        Other

                        5,5

                        0

                        2804701000

                        Yellow phosphorous

                        5

                        0

                        2804709000

                        Other

                        5,5

                        0

                        2804800000

                        Arsenic

                        5,5

                        0

                        2804900000

                        Selenium

                        5,5

                        0

                        2805110000

                        Sodium

                        5,5

                        0

                        2805120000

                        Calcium

                        5,5

                        0

                        2805190000

                        Other

                        5,5

                        0

                        2805301000

                        Cerium group

                        5,5

                        0

                        2805302000

                        Terbium group

                        5,5

                        0

                        2805303000

                        Erbium group

                        5,5

                        0

                        2805304000

                        Yttrium

                        5,5

                        0

                        2805305000

                        Scandium

                        5,5

                        0

                        2805309000

                        Other

                        5,5

                        0

                        2805400000

                        Mercury

                        5,5

                        0

                        2806100000

                        Hydrogen chloride (hydrochloric acid)

                        5,5

                        0

                        2806200000

                        Chlorosulphuric acid

                        5,5

                        0

                        2807001010

                        For making semiconductor

                        5,5

                        0

                        2807001090

                        Other

                        5,5

                        0

                        2807002000

                        Oleum

                        5,5

                        0

                        2808001010

                        For making semiconductor

                        5,5

                        0

                        2808001090

                        Other

                        5,5

                        0

                        2808002000

                        Sulphonitric acids

                        5,5

                        0

                        2809100000

                        Diphosphorus pentaoxide

                        5,5

                        0

                        2809201010

                        For making semiconductor

                        5,5

                        0

                        2809201090

                        Other

                        5,5

                        0

                        2809202010

                        Metaphosphoric acid

                        5,5

                        0

                        2809202020

                        Pyrophosphoric acid

                        5,5

                        0

                        2809202090

                        Other

                        5,5

                        0

                        2810001010

                        Diboron trioxide

                        5,5

                        0

                        2810001090

                        Other

                        5,5

                        0

                        2810002000

                        Ortho boric acid

                        5,5

                        0

                        2810003000

                        Meta boric acid

                        5,5

                        0

                        2810009000

                        Other

                        5,5

                        0

                        2811111000

                        For making semiconductor

                        5,5

                        0

                        2811119000

                        Other

                        5,5

                        0

                        2811191000

                        Hydrogensulphide

                        5,5

                        0

                        2811192000

                        Hydrobromic acid

                        5,5

                        0

                        2811193000

                        Sulphamic acid

                        5,5

                        0

                        2811194000

                        Perchloric acid

                        5,5

                        0

                        2811195000

                        Chloric acid

                        5,5

                        0

                        2811196000

                        Hypophosphorous acid

                        5,5

                        0

                        2811197000

                        Phosphorous acid

                        5,5

                        0

                        2811198000

                        Arsenic acid

                        5,5

                        0

                        2811199010

                        Hydrogen cyanide

                        5,5

                        0

                        2811199090

                        Other

                        5,5

                        0

                        2811210000

                        Carbon dioxide

                        5,5

                        0

                        2811221000

                        White carbon

                        5,5

                        3

                        2811229010

                        Silicagel

                        5,5

                        0

                        2811229090

                        Other

                        5,5

                        0

                        2811291000

                        Carbon monoxide

                        5,5

                        0

                        2811292000

                        Nitrous oxide

                        5,5

                        0

                        2811293000

                        Nitrogen dioxide

                        5,5

                        0

                        2811294000

                        Arsenic trioxide

                        5,5

                        0

                        2811295000

                        Arsenic pentoxide

                        5,5

                        0

                        2811299000

                        Other

                        5,5

                        0

                        2812101010

                        Iodine trichloride

                        5

                        0

                        2812101020

                        Phosphorous trichloride

                        5

                        0

                        2812101030

                        Phosphorous pentachloride

                        5

                        3

                        2812101040

                        Arsenic trichloride

                        5

                        0

                        2812101050

                        Sulphur monochloride

                        5

                        0

                        2812101060

                        Sulphur dichloride

                        5

                        0

                        2812101090

                        Other

                        5

                        0

                        2812102010

                        Thionyl chloride

                        5

                        0

                        2812102020

                        Carbonyl dichloride (phosgene)

                        5

                        0

                        2812102030

                        Phosphorous oxychloride

                        5

                        0

                        2812102090

                        Other

                        5

                        0

                        2812901000

                        Boron trifluoride

                        5,5

                        0

                        2812902000

                        Sulphur hexafluoride

                        5,5

                        0

                        2812909000

                        Other

                        5,5

                        0

                        2813100000

                        Carbon disulphide

                        5,5

                        0

                        2813901020

                        Phosphorous pentasulphide

                        5,5

                        0

                        2813901090

                        Other

                        5,5

                        0

                        2813902010

                        Diarsenic pentasulphide

                        5,5

                        0

                        2813902090

                        Other

                        5,5

                        0

                        2813903000

                        Silicon sulphide

                        5,5

                        0

                        2813909000

                        Other

                        5,5

                        0

                        2814100000

                        Anhydrous ammonia

                        1

                        0

                        2814200000

                        Ammonia in aqueous solution

                        2

                        0

                        2815110000

                        Solid

                        5,5

                        5

                        2815120000

                        In aqueous solution (soda lye or liquid soda)

                        8

                        7

                        2815200000

                        Potassium hydroxide (caustic potash)

                        5,5

                        0

                        2815301000

                        Sodium peroxide

                        5,5

                        0

                        2815302000

                        Potassium peroxide

                        5,5

                        0

                        2816101000

                        Magnesium hydroxide

                        5,5

                        0

                        2816102000

                        Magnesium peroxide

                        5,5

                        0

                        2816400000

                        Oxides, hydroxides and peroxides, of strontium or barium

                        5,5

                        0

                        2817001000

                        Zinc oxide

                        5,5

                        0

                        2817002000

                        Zinc peroxide

                        5,5

                        0

                        2818101000

                        Sized grains

                        3

                        0

                        2818109000

                        Other

                        3

                        0

                        2818200000

                        Aluminium oxide, other than artificial corundum

                        1

                        0

                        2818301000

                        Alumina gel

                        5,5

                        0

                        2818309000

                        Other

                        5,5

                        0

                        2819100000

                        Chromium trioxide

                        5,5

                        0

                        2819901010

                        Chromic oxides

                        5,5

                        0

                        2819901090

                        Other

                        5,5

                        0

                        2819902000

                        Chromium hydroxides

                        5,5

                        0

                        2820100000

                        Manganese dioxide

                        5,5

                        0

                        2820901000

                        Manganese oxide

                        5,5

                        0

                        2820902000

                        Manganic oxide

                        5,5

                        0

                        2820909000

                        Other

                        5,5

                        0

                        2821101000

                        Iron oxides

                        5,5

                        0

                        2821102000

                        Iron hydroxides

                        5,5

                        0

                        2821200000

                        Earth colours

                        5,5

                        0

                        2822001010

                        Cobaltic oxide

                        5,5

                        0

                        2822001091

                        For manufacturing secondary battery

                        4

                        0

                        2822001099

                        Other

                        5,5

                        0

                        2822002010

                        Cobaltous hydroxide

                        5,5

                        0

                        2822002090

                        Other

                        5,5

                        0

                        2823001000

                        Anatase type

                        5,5

                        0

                        2823009000

                        Other

                        5,5

                        0

                        2824100000

                        Lead monoxide (litharge, massicot)

                        5,5

                        0

                        2824901000

                        Red lead and orange lead

                        5,5

                        0

                        2824909000

                        Other

                        5,5

                        0

                        2825101000

                        Hydrazine hydrate

                        5,5

                        0

                        2825109010

                        Hydrazine

                        5,5

                        0

                        2825109020

                        Inorganic salts of hydrazine

                        5,5

                        0

                        2825109030

                        Hydroxylamine

                        5,5

                        3

                        2825109041

                        Hydroxyl ammonium chloride (hydroxylamine hydrochloride)

                        5,5

                        0

                        2825109049

                        Other

                        5,5

                        0

                        2825201000

                        Lithium oxide

                        5,5

                        0

                        2825202000

                        Lithium hydroxide

                        5,5

                        0

                        2825301000

                        Vanadic pentoxide

                        2

                        0

                        2825309000

                        Other

                        3

                        0

                        2825401000

                        Nickel oxides

                        5,5

                        0

                        2825402000

                        Nickel hydroxides

                        5,5

                        0

                        2825501000

                        Copper oxides

                        5,5

                        0

                        2825502010

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2825502090

                        Other

                        5,5

                        0

                        2825601000

                        Germanium oxides

                        5,5

                        0

                        2825602000

                        Zirconium dioxide

                        5,5

                        0

                        2825701000

                        Molybdenum oxides

                        3

                        0

                        2825702000

                        Molybdenum hydroxide

                        5,5

                        0

                        2825800000

                        Antimony oxides

                        5,5

                        0

                        2825901010

                        Calcium oxide

                        5,5

                        0

                        2825901020

                        Tungsten oxides

                        1

                        0

                        2825901030

                        Tin oxides

                        5,5

                        0

                        2825901090

                        Other

                        5,5

                        0

                        2825902010

                        Calcium hydroxide

                        5,5

                        0

                        2825902020

                        Manganes hydroxides

                        5,5

                        0

                        2825902030

                        Tungsten hydroxides

                        5,5

                        0

                        2825902040

                        Tin hydroxides

                        5,5

                        0

                        2825902090

                        Other

                        5,5

                        0

                        2825903010

                        Nickel peroxides

                        5,5

                        0

                        2825903090

                        Other

                        5,5

                        0

                        2825909000

                        Other

                        5,5

                        0

                        2826120000

                        Of aluminium

                        5,5

                        0

                        2826191000

                        Calcium fluoride

                        5,5

                        0

                        2826193010

                        Potassium hydrogen fluoride

                        5,5

                        0

                        2826193090

                        Other

                        5,5

                        0

                        2826194000

                        Ammonium or sodium fluoride

                        5,5

                        0

                        2826199000

                        Other

                        5,5

                        0

                        2826300000

                        Sodium hexafluoroaluminate (synthetic cryolite)

                        5,5

                        0

                        2826901000

                        Artificial chiolite

                        5,5

                        0

                        2826902000

                        Calcium fluorosilicate

                        5,5

                        0

                        2826903000

                        Fluoroborates

                        5,5

                        0

                        2826904000

                        Fluorophosphates

                        5,5

                        0

                        2826905000

                        Fluorosulphates

                        5,5

                        0

                        2826906000

                        Fluorosilicates of sodium or of potassium

                        5,5

                        0

                        2826909000

                        Other

                        5,5

                        0

                        2827100000

                        Ammonium chloride

                        5,5

                        0

                        2827200000

                        Calcium chloride

                        5,5

                        0

                        2827310000

                        Of magnesium

                        5,5

                        0

                        2827320000

                        Of aluminium

                        5,5

                        0

                        2827350000

                        Of nickel

                        5,5

                        0

                        2827391000

                        Of copper

                        5,5

                        0

                        2827399000

                        Other

                        5,5

                        0

                        2827411000

                        Copper chloride oxides

                        5,5

                        0

                        2827412010

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2827412090

                        Other

                        5,5

                        0

                        2827491000

                        Chloride oxides

                        5,5

                        0

                        2827492000

                        Chloride hydroxides

                        5,5

                        0

                        2827511000

                        Sodium bromide

                        5,5

                        0

                        2827512000

                        Potassium bromide

                        5,5

                        0

                        2827591000

                        Calcium bromide

                        5,5

                        0

                        2827599000

                        Other

                        5,5

                        0

                        2827601000

                        Iodide oxides

                        5,5

                        0

                        2827609010

                        Potassium iodide

                        5,5

                        0

                        2827609090

                        Other

                        5,5

                        0

                        2828100000

                        Commercial calcium hypochlorite and other calcium hypochlorites

                        5,5

                        0

                        2828901010

                        Sodium hypochlorite

                        5,5

                        0

                        2828901020

                        Potassium hypochlorite

                        5,5

                        0

                        2828901090

                        Other

                        5,5

                        0

                        2828902010

                        Sodium chlorite

                        5,5

                        0

                        2828902020

                        Aluminium chlorite

                        5,5

                        0

                        2828902090

                        Other

                        5,5

                        0

                        2828903000

                        Hypobromites

                        5,5

                        0

                        2829110000

                        Of sodium

                        5,5

                        0

                        2829191000

                        Potassium chlorate

                        5,5

                        0

                        2829192000

                        Barium chlorate

                        5,5

                        0

                        2829199000

                        Other

                        5,5

                        0

                        2829901010

                        Sodium perchlorate

                        5,5

                        0

                        2829901020

                        Ammonium perchlorate

                        5,5

                        0

                        2829901090

                        Other

                        5,5

                        0

                        2829902010

                        Bromates

                        5,5

                        0

                        2829902020

                        Perbromates

                        5,5

                        0

                        2829902030

                        Iodates

                        5,5

                        0

                        2829902040

                        Periodates

                        5,5

                        0

                        2830101000

                        Sodium hydrogen sulphide

                        5,5

                        0

                        2830109000

                        Other

                        5,5

                        0

                        2830901000

                        Sulphides

                        5,5

                        0

                        2830902000

                        Polysulphides

                        5,5

                        0

                        2831101000

                        Sodium dithionite

                        5,5

                        0

                        2831102000

                        Sodium sulphoxy late (sodium form aldehyde sulphoxylate)

                        5,5

                        0

                        2831901000

                        Dithionites

                        5,5

                        0

                        2831902000

                        Sulphoxylates

                        5,5

                        0

                        2832101000

                        Sodium bisulphite

                        5,5

                        0

                        2832109000

                        Other

                        5,5

                        0

                        2832201000

                        Ammonium sulphite

                        5,5

                        0

                        2832202000

                        Potassium sulphites

                        5,5

                        0

                        2832203000

                        Calcium sulphites

                        5,5

                        0

                        2832209000

                        Other

                        5,5

                        0

                        2832301000

                        Ammonium thiosulphate

                        5,5

                        0

                        2832302000

                        Sodium thiosulphate

                        5,5

                        0

                        2832303000

                        Potassium thiosulphate

                        5,5

                        0

                        2832309000

                        Other

                        5,5

                        0

                        2833110000

                        Disodium sulphate

                        5,5

                        0

                        2833191000

                        Sodium hydrogen sulphate

                        5,5

                        0

                        2833192000

                        Disodium disulphate

                        5,5

                        0

                        2833199000

                        Other

                        5,5

                        0

                        2833210000

                        Of magnesium

                        5,5

                        0

                        2833220000

                        Of aluminium

                        5,5

                        0

                        2833240000

                        Of nickel

                        5,5

                        0

                        2833251000

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2833259000

                        Other

                        5,5

                        0

                        2833270000

                        Of barium

                        8

                        0

                        2833291000

                        Iron sulphates

                        5,5

                        0

                        2833299000

                        Other

                        5,5

                        0

                        2833300000

                        Alums

                        5,5

                        0

                        2833401000

                        Diammonium peroxodisulphate

                        5,5

                        0

                        2833402000

                        Disodium peroxodisulphate

                        5,5

                        0

                        2833403000

                        Calcium peroxodisulphate

                        5,5

                        0

                        2833409000

                        Other

                        5,5

                        0

                        2834101000

                        Sodium nitrite

                        5,5

                        0

                        2834109000

                        Other

                        5,5

                        0

                        2834210000

                        Of potassium

                        5,5

                        0

                        2834291000

                        Barium nitrate

                        5,5

                        0

                        2834299000

                        Other

                        5,5

                        0

                        2835101010

                        Sodium hypophosphite

                        5,5

                        0

                        2835101020

                        Calcium hypophosphite

                        5,5

                        0

                        2835101090

                        Other

                        5,5

                        0

                        2835102000

                        Phosphites

                        5,5

                        0

                        2835221000

                        Of mono-sodium

                        5,5

                        0

                        2835222000

                        Of disodium

                        5,5

                        0

                        2835240000

                        Of potassium

                        5,5

                        0

                        2835250000

                        Calcium hydrogenorthophosphate (‘dicalcium phosphate’)

                        5,5

                        0

                        2835260000

                        Other phosphates of calcium

                        5,5

                        0

                        2835291000

                        Aluminium phosphate

                        5,5

                        0

                        2835299000

                        Other polyphosphates

                        5,5

                        0

                        2835310000

                        Sodium triphosphate (sodium tripolyphosphate)

                        5,5

                        0

                        2835391000

                        Sodium metaphosphate

                        5,5

                        0

                        2835392000

                        Sodium pyrophosphate

                        5,5

                        0

                        2835399000

                        Other

                        5,5

                        0

                        2836200000

                        Disodium carbonate

                        4

                        0

                        2836300000

                        Sodium hydrogencarbonate (sodium bicarbonate)

                        5,5

                        0

                        2836400000

                        Potassium carbonates

                        5,5

                        0

                        2836500000

                        Calcium carbonate

                        5,5

                        0

                        2836600000

                        Barium carbonate

                        5,5

                        0

                        2836910000

                        Lithium carbonates

                        5,5

                        0

                        2836920000

                        Strontium carbonate

                        5,5

                        0

                        2836991010

                        Magnesium carbonate

                        5,5

                        0

                        2836991020

                        Commercial ammonium carbonate and other ammonium carbonates

                        5,5

                        0

                        2836991090

                        Other

                        5,5

                        0

                        2836992000

                        Peroxocarbonates (percarbonates)

                        5,5

                        0

                        2837111000

                        Sodium cyanides

                        5,5

                        0

                        2837112000

                        Sodium cyanide oxides

                        5,5

                        0

                        2837191010

                        Potassium cyanide

                        5,5

                        0

                        2837191020

                        Copper cyanides

                        5,5

                        0

                        2837191030

                        Zinc cyanide

                        5,5

                        0

                        2837191090

                        Other

                        5,5

                        0

                        2837192000

                        Cyanide oxides

                        5,5

                        0

                        2837201000

                        Ferrocyanides

                        5,5

                        0

                        2837202000

                        Ferricyanides

                        5,5

                        0

                        2837209000

                        Other

                        5,5

                        0

                        2839110000

                        Sodium metasilicates

                        8

                        0

                        2839190000

                        Other

                        8

                        0

                        2839901000

                        Zirconium silicates

                        8

                        0

                        2839902000

                        Barium silicates

                        8

                        0

                        2839909000

                        Other

                        8

                        0

                        2840110000

                        Anhydrous

                        5

                        0

                        2840190000

                        Other

                        5

                        0

                        2840200000

                        Other borates

                        5

                        0

                        2840300000

                        Peroxoborates (perborates)

                        5

                        0

                        2841300000

                        Sodium dichromate

                        8

                        0

                        2841501000

                        Potassium chromate

                        5,5

                        0

                        2841509000

                        Other

                        5,5

                        0

                        2841610000

                        Potassium permanganate

                        5,5

                        0

                        2841691000

                        Manganites

                        5,5

                        0

                        2841692000

                        Manganates

                        5,5

                        0

                        2841693000

                        Permanganates

                        5,5

                        0

                        2841700000

                        Molybdates

                        5,5

                        0

                        2841800000

                        Tungstates (wolframates)

                        5

                        0

                        2841901000

                        Stannates

                        5,5

                        0

                        2841902010

                        Barium titannate

                        5,5

                        0

                        2841902020

                        Strontium titannate

                        5,5

                        0

                        2841902030

                        Lead titannate

                        5,5

                        0

                        2841902090

                        Other

                        5,5

                        0

                        2841903000

                        Antimonates

                        5,5

                        0

                        2841904000

                        Ferrates and ferrites

                        5,5

                        0

                        2841905000

                        Vanadates

                        5,5

                        0

                        2841906000

                        Bismuthates

                        5,5

                        0

                        2841909000

                        Other

                        5,5

                        0

                        2842101000

                        Aluminosilicates

                        6,5

                        0

                        2842109000

                        Other

                        5,5

                        0

                        2842901000

                        Salts of selenium acids

                        5,5

                        0

                        2842903000

                        Double or complex salts containing sulphur

                        5,5

                        0

                        2842905000

                        Double or complex salts of selenium

                        5,5

                        0

                        2842909000

                        Other

                        5,5

                        0

                        2843101000

                        Colloidal silver

                        5,5

                        0

                        2843102000

                        Colloidal gold

                        5,5

                        0

                        2843103000

                        Colloidal platinum

                        5,5

                        0

                        2843109000

                        Other

                        5,5

                        0

                        2843211000

                        For making semiconductor

                        5,5

                        0

                        2843219000

                        Other

                        5,5

                        0

                        2843291000

                        For making semiconductor

                        5,5

                        0

                        2843299000

                        Other

                        5,5

                        0

                        2843301000

                        Potassium gold cyanide for making semiconductor

                        5,5

                        0

                        2843309000

                        Other

                        5,5

                        0

                        2843901000

                        Amalgams

                        5,5

                        0

                        2843909010

                        Platinum compounds

                        5,5

                        0

                        2843909090

                        Other

                        5,5

                        0

                        2844101000

                        Natural uranium

                        0

                        0

                        2844102000

                        Dispersions (containing natural uranium or natural uranium compounds)

                        0

                        0

                        2844109000

                        Other

                        0

                        0

                        2844201000

                        Uranium enriched in U235

                        0

                        0

                        2844202000

                        Dispersions (containing uranium enriched in U235, plutonium or compounds of these products)

                        0

                        0

                        2844209000

                        Other

                        0

                        0

                        2844301000

                        Dispersions (containing uranium depleted in u235, thorium or compounds of these products)

                        0

                        0

                        2844309000

                        Other

                        0

                        0

                        2844401000

                        Radioactive elements

                        0

                        0

                        2844402000

                        Radioactive isotopes

                        0

                        0

                        2844403000

                        Dispersions (containing radioactive elements, isotopes or compound)

                        0

                        0

                        2844409000

                        Other

                        0

                        0

                        2844500000

                        Spent (irradiated) fuel elements (cartridges) of nuclear reactors

                        0

                        0

                        2845100000

                        Heavy water (deuterium oxide)

                        0

                        0

                        2845901000

                        Heavy hydrogen (deuterium)

                        0

                        0

                        2845902000

                        Isotopes of carbon

                        0

                        0

                        2845909000

                        Other

                        0

                        0

                        2846100000

                        Cerium compounds

                        5

                        0

                        2846901000

                        Yttrium oxide

                        5

                        0

                        2846909000

                        Other

                        5

                        0

                        2847002000

                        For making semiconductor

                        5,5

                        0

                        2847009000

                        Other

                        5,5

                        0

                        2848001000

                        Of copper (phosphor copper), containing more than 15 % by weight of phosphorus

                        5,5

                        0

                        2848002000

                        Aluminium phosphide

                        5,5

                        0

                        2848009000

                        Other

                        5,5

                        0

                        2849100000

                        Of calcium

                        5,5

                        0

                        2849200000

                        Of silicon

                        5

                        0

                        2849901000

                        Complex carbides

                        5,5

                        0

                        2849909010

                        Tungsten carbides

                        5,5

                        0

                        2849909090

                        Other

                        5,5

                        0

                        2850001000

                        Hydrides

                        5,5

                        0

                        2850002000

                        Nitrides

                        5,5

                        0

                        2850003000

                        Azides

                        5,5

                        0

                        2850004000

                        Silicides

                        5,5

                        0

                        2850005000

                        Borides

                        5,5

                        0

                        2852001000

                        Of subheading 2825.90, 2827.39, 2827.49, 2827.60, 2830.90, 2833.29, 2834.29, 2835.39, 2837.19, 2837.20, 2841.50, 2842.10, 2842.90, 2843.90, 2848.00, 2849.90, 2850.00 or 2853.00

                        5,5

                        0

                        2852002000

                        Of subheading 2918.11, 2931.00, 2932.99, 2934.99.9090, 3201.90.2000, 3201.90.4000, 3206.50, 3707.90, 3822.00.1091 or 3822.00.2091

                        6,5

                        0

                        2852003000

                        Of subheading 2934.99.2000, 3822.00.1092 or 3822.00.2092

                        8

                        0

                        2852004000

                        Of subheading 3502.90 or 3504.00

                        8

                        0

                        2852005000

                        Of subheading of 3822.00.101, 3822.00.102, 3822.00.1093, 3822.00.201, 3822.00.202 or 3822.00.2093

                        0

                        0

                        2852006000

                        Of subheading 3822.00.1099 or 3822.00.2099

                        8

                                    –

                                    Of subheading 3822.00.1099 (other)

                        0

                                    –

                                    Of subheading 3822.00.2099 (other)

                        3

                        2853001000

                        Distilled or conductivity water and water of similar purity

                        5,5

                        0

                        2853002000

                        Compressed air

                        5,5

                        0

                        2853003000

                        Amalgam

                        5,5

                        0

                        2853004000

                        Cyanogen and halogen compounds of cyanogen

                        5,5

                        0

                        2853005000

                        Alkali amides

                        5,5

                        0

                        2853009000

                        Other

                        5,5

                        0

                        2901101000

                        Butanes

                        0

                        0

                        2901102000

                        Hexanes

                        0

                        0

                        2901103000

                        Heptanes

                        0

                        0

                        2901109000

                        Other

                        0

                        0

                        2901210000

                        Ethylene

                        0

                        0

                        2901220000

                        Propene (propylene)

                        0

                        0

                        2901230000

                        Butene (butylene) and isomers thereof

                        0

                        0

                        2901241000

                        Buta-1,3-diene

                        0

                        0

                        2901242000

                        Isoprene

                        0

                        0

                        2901291000

                        Hexene

                        0

                        0

                        2901292000

                        Octene

                        0

                        0

                        2901299000

                        Other

                        0

                        0

                        2902110000

                        Cyclohexane

                        5

                        0

                        2902190000

                        Other

                        5

                        0

                        2902200000

                        Benzene

                        3

                        0

                        2902300000

                        Toluene

                        3

                        0

                        2902410000

                        o-xylene

                        5

                        0

                        2902420000

                        m-xylene

                        5

                        0

                        2902430000

                        p-xylene

                        3

                        0

                        2902440000

                        Mixed xylene isomers

                        3

                        0

                        2902500000

                        Styrene

                        0

                        0

                        2902600000

                        Ethylbenzene

                        5

                        0

                        2902700000

                        Cumene

                        3

                        0

                        2902901000

                        Naphthalene

                        0

                        0

                        2902902000

                        Methylnaphthalene

                        0

                        0

                        2902903000

                        Methyl styrene

                        0

                        0

                        2902909000

                        Other

                        0

                        0

                        2903111000

                        Chloromethane (methyl chloride)

                        5,5

                        0

                        2903112000

                        Chloroethane (ethyl chloride)

                        5,5

                        0

                        2903120000

                        Dichloromethane (methylene chloride)

                        5,5

                        0

                        2903130000

                        Chloroform (trichloromethane)

                        5,5

                        0

                        2903140000

                        Carbon tetrachloride

                        5,5

                        0

                        2903150000

                        Ethylene dichloride (ISO) (1,2 dichloroethane)

                        5

                        5

                        2903191000

                        1,1,1-trichloroethane (methyl chloroform)

                        5,5

                        0

                        2903199000

                        Other

                        5,5

                        0

                        2903210000

                        Vinyl chloride (chloroethylene)

                        5,5

                        5

                        2903220000

                        Trichloroethylene

                        5,5

                        0

                        2903230000

                        Tetrachloroethylene (perchloroethylene)

                        5,5

                        0

                        2903290000

                        Other

                        5,5

                        0

                        2903310000

                        Ethylene dibromide (ISO) (1,2 dibromoethane)

                        5,5

                        0

                        2903391000

                        Bromomethane

                        5,5

                        0

                        2903392000

                        Bromoethane, excluding 1,2 dibromoethane

                        5,5

                        0

                        2903393000

                        Iodomethane

                        5,5

                        0

                        2903394000

                        Hexafluoroethane (CFC-116)

                        5,5

                        0

                        2903395000

                        1,1-difluoro ethane (HFC-152a)

                        5,5

                        0

                        2903396000

                        1,1,1,2-tetra fluoro ethane (HFC-134a)

                        5,5

                        0

                        2903397000

                        1,1,3,3,3-penta fluoro 2 (trifluoromethyl)1-propene

                        5,5

                        0

                        2903399000

                        Other

                        5,5

                        5

                        2903410000

                        Trichlorofluormethane

                        5,5

                        0

                        2903420000

                        Dichlorodifluoromethane

                        5,5

                        0

                        2903430000

                        Trichlorotrifluoroethanes

                        5,5

                        0

                        2903441000

                        Dichlorotetrafluoroethanes (CFC-114)

                        5,5

                        0

                        2903442000

                        Chloropentafluoroethane (CFC-115)

                        5,5

                        0

                        2903451010

                        Chlorotrifluoromethane (CFC-13)

                        5,5

                        0

                        2903451090

                        Other

                        5,5

                        0

                        2903452010

                        Pentachlorofluoroethane (CFC-111)

                        5,5

                        0

                        2903452020

                        Tetrachlorodifluoroethane (CFC-112)

                        5,5

                        0

                        2903452090

                        Other

                        5,5

                        0

                        2903453010

                        Heptachlorofluoropropane (CFC-211)

                        5,5

                        0

                        2903453020

                        Hexachlorodifluoropropane (CFC-212)

                        5,5

                        0

                        2903453030

                        Pentachlorotrifluoropropane (CFC-213)

                        5,5

                        0

                        2903453040

                        Tetrachlorotetrafluoropropane (CFC-214)

                        5,5

                        0

                        2903453050

                        Trichloropentafluoropropane (CFC-215)

                        5,5

                        0

                        2903453060

                        Dichlorohexafluoropropane (CFC-216)

                        5,5

                        0

                        2903453070

                        Chloroheptafluoropropane (CFC-217)

                        5,5

                        0

                        2903453090

                        Other

                        5,5

                        0

                        2903461000

                        Bromochlorodifluoromethane (Halon-1211)

                        5,5

                        0

                        2903462000

                        Bromotrifluoromethane (Halon-1301)

                        5,5

                        0

                        2903463000

                        Dibromotetrafluoroethane (Halon-2402)

                        5,5

                        0

                        2903471000

                        Hydrobromofluorocarbon

                        5,5

                        0

                        2903479000

                        Other

                        5,5

                        0

                        2903491110

                        Dichlorofluoromethane (HCFC-21)

                        5,5

                        0

                        2903491120

                        Chlorodifluoromethane (HCFC-22)

                        5,5

                        0

                        2903491130

                        Chlorofluoromethane (HCFC-31)

                        5,5

                        0

                        2903491190

                        Other

                        5,5

                        0

                        2903491210

                        Dichlorotrifluoroethane (HCFC-123)

                        5,5

                        0

                        2903491220

                        Chlorotetrafluoroethane (HCFC-124)

                        5,5

                        0

                        2903491230

                        Dichlorofluoroethane (HCFC-141)

                        5,5

                        0

                        2903491240

                        Chlorodifluoroethane (HCFC-142)

                        5,5

                        0

                        2903491290

                        Other

                        5,5

                        0

                        2903491310

                        Dichloropentafluoropropane (HCFC-225)

                        5,5

                        0

                        2903491390

                        Other

                        5,5

                        0

                        2903492000

                        Derivatives of methane, ethane or propane, halogenated only with fluorine and bromine

                        5,5

                        0

                        2903499000

                        Other

                        5,5

                        0

                        2903510000

                        1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN)

                        5,5

                        0

                        2903520000

                        Aldrin (ISO), chlordane (ISO) and heptachlor (ISO)

                        5,5

                        0

                        2903590000

                        Other

                        5,5

                        0

                        2903611000

                        Chlorobenzene

                        5,5

                        0

                        2903619000

                        Other

                        5,5

                        0

                        2903621000

                        Hexachlorobenzene (ISO)

                        5,5

                        0

                        2903622000

                        DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane)

                        5,5

                        0

                        2903691000

                        Benzyl chloride

                        5,5

                        0

                        2903692010

                        1,2,4-Trichlorobenzene

                        5,5

                        0

                        2903692090

                        Other

                        5,5

                        0

                        2903693000

                        Benzotrichloride

                        5,5

                        0

                        2903699000

                        Other

                        5,5

                        0

                        2904101000

                        Benzene sulphonic acid

                        5,5

                        0

                        2904109000

                        Other

                        5,5

                        0

                        2904201000

                        Nitrotoluene

                        5,5

                        0

                        2904209010

                        Nitrobenzene

                        5,5

                        0

                        2904209020

                        4-Nitrobiphenyl and its salts

                        5,5

                        0

                        2904209090

                        Other

                        5,5

                        0

                        2904901000

                        2,4-dinitrochlorobenzene

                        5,5

                        0

                        2904902000

                        p-nitrochlorobenzene

                        5,5

                        0

                        2904903000

                        Trichloronitromethane (chloropicrin)

                        5,5

                        0

                        2904909000

                        Other

                        5,5

                        0

                        2905110000

                        Methanol (methyl alcohol)

                        2

                        0

                        2905121000

                        Propan-1-ol (propyl alcohol)

                        5,5

                        0

                        2905122010

                        For making semiconductor

                        5,5

                        5

                        2905122090

                        Other

                        5,5

                        5

                        2905130000

                        Butan-1-ol (n-butyl alcohol)

                        5

                        0

                        2905140000

                        Other butanols

                        5,5

                        0

                        2905161000

                        2-ethylhexyl alcohol

                        5,5

                        5

                        2905169000

                        Other

                        5,5

                        5

                        2905171000

                        Dodecan-1-ol (lauryl alcohol)

                        5,5

                        0

                        2905172000

                        Hexadecan-1-ol (cetyl alcohol)

                        5,5

                        0

                        2905173000

                        Octadecan-1-ol (stearyl alcohol)

                        5,5

                        0

                        2905191000

                        Heptyl alcohols

                        5,5

                        0

                        2905192000

                        Nonyl acohol

                        5,5

                        0

                        2905193000

                        Isononyl alcohol

                        3

                        0

                        2905194000

                        Pentanol (amyl alcohol) and isomers thereof

                        5,5

                        0

                        2905199010

                        3,3-dimethyl butan-2-ol (pinacolyl alcohol)

                        5

                        0

                        2905199020

                        2-Propyl heptyl alcohol

                        5

                        0

                        2905199030

                        Isodecyl alcohol

                        3

                        0

                        2905199090

                        Other

                        5

                        0

                        2905221000

                        Geraniol, citronellol, linalool, rhodinol and nerol

                        5

                        0

                        2905229000

                        Other

                        5

                        0

                        2905290000

                        Other

                        5

                        0

                        2905310000

                        Ethylene glycol (ethanediol)

                        3

                        0

                        2905320000

                        Propylene glycol (propane-1,2-diol)

                        5,5

                        5

                        2905391000

                        1,4-Butanediol

                        5,5

                        0

                        2905392000

                        Neopentyl glycol

                        5,5

                        5

                        2905399000

                        Other

                        5,5

                        0

                        2905410000

                        2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane)

                        5,5

                        0

                        2905420000

                        Pentaerythritol

                        5,5

                        0

                        2905430000

                        Mannitol

                        8

                        0

                        2905440000

                        D-glucitol (sorbitol)

                        8

                        0

                        2905450000

                        Glycerol

                        8

                        3

                        2905490000

                        Other

                        5,5

                        3

                        2905510000

                        Ethchlorvynol (INN)

                        5,5

                        0

                        2905590000

                        Other

                        5,5

                        0

                        2906110000

                        Menthol

                        8

                        0

                        2906120000

                        Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols

                        5,5

                        0

                        2906131000

                        Sterols

                        5,5

                        0

                        2906132000

                        Inositols

                        5,5

                        0

                        2906191000

                        Borneol

                        5,5

                        0

                        2906192000

                        Terpineols

                        5,5

                        0

                        2906199000

                        Other

                        5,5

                        0

                        2906210000

                        Benzyl alcohol

                        5,5

                        0

                        2906291000

                        Phenylethyl alcohol

                        5,5

                        0

                        2906292000

                        Phenylpropyl alcohol

                        5,5

                        0

                        2906293000

                        Cinnamyl alcohol

                        5,5

                        0

                        2906299000

                        Other

                        5,5

                        0

                        2907111000

                        Phenol

                        5,5

                        5

                        2907112000

                        Salts of phenol

                        5,5

                        0

                        2907121000

                        Cresols

                        5,5

                        0

                        2907122000

                        Salts of cresols

                        5,5

                        0

                        2907131000

                        Octylphenol

                        5,5

                        0

                        2907132000

                        Nonylphenol

                        5

                        0

                        2907139000

                        Other

                        5,5

                        0

                        2907151000

                        Naphthols

                        5,5

                        0

                        2907152000

                        Salts of naphthols

                        5,5

                        0

                        2907191000

                        Thymol

                        5,5

                        0

                        2907192000

                        Xylenols and their salts

                        5,5

                        0

                        2907199000

                        Other

                        5,5

                        0

                        2907211000

                        Resorcinol

                        5,5

                        0

                        2907212000

                        Salts of resorcinol

                        5,5

                        0

                        2907221000

                        Hydroquinone

                        5,5

                        0

                        2907222000

                        Salts of hydroquinone

                        5,5

                        0

                        2907231000

                        4,4′-Isopropylidenediphenol (bisphenol A)

                        5,5

                        5

                        2907232000

                        Salts of 4,4′-isopropylidenediphenol (bisphenol A)

                        5,5

                        5

                        2907291000

                        Catechol

                        5,5

                        0

                        2907299000

                        Other

                        5,5

                        0

                        2908110000

                        Pentachlorophenol (ISO)

                        5

                        0

                        2908191000

                        Chlorophenols, excluding pentachlorophenol

                        5

                        0

                        2908192000

                        Tetra bromo bisphenol-A

                        5

                        0

                        2908193000

                        Tribromophenol

                        5

                        0

                        2908199000

                        Other

                        5

                        0

                        2908910000

                        Dinoseb (ISO) and its salts

                        5,5

                        0

                        2908991000

                        Naphthol sulphonic acids and their salts

                        5,5

                        0

                        2908992000

                        Phenol sulphonic acids

                        5,5

                        0

                        2908993000

                        Nitrated derivatives and their salts

                        5,5

                        0

                        2908994000

                        Nitrosated derivatives and their salts

                        5,5

                        0

                        2908999000

                        Other

                        5,5

                        0

                        2909110000

                        Diethyl ether

                        5,5

                        0

                        2909191000

                        Bis (chloromethyl) ether

                        5,5

                        0

                        2909192000

                        Methyl tertiary butyl ether

                        5,5

                        0

                        2909199000

                        Other

                        5,5

                        0

                        2909201000

                        Cineole

                        5,5

                        0

                        2909209000

                        Other

                        5,5

                        0

                        2909301000

                        Anisole

                        5,5

                        0

                        2909302000

                        Anethole

                        5,5

                        0

                        2909303000

                        Diphenylether

                        5,5

                        0

                        2909304000

                        Ambrette musk

                        5,5

                        0

                        2909305000

                        Decabromodiphenyl oxide

                        5,5

                        0

                        2909309010

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2909309090

                        Other

                        5,5

                        0

                        2909410000

                        2,2′-Oxydiethanol (diethylene glycol, digol)

                        5,5

                        0

                        2909430000

                        Monobutyl ethers of ethylene glycol or of diethylene glycol

                        5,5

                        0

                        2909441000

                        Monomethyl ethers of ethylene glycol or of diethylene glycol

                        5,5

                        0

                        2909449000

                        Other

                        5,5

                        0

                        2909491000

                        Triethylene glycol

                        5,5

                        0

                        2909499000

                        Other

                        5,5

                        0

                        2909501000

                        Eugenol

                        5,5

                        0

                        2909502000

                        Isoeugenol

                        5,5

                        0

                        2909503000

                        Ether-alcohol-phenols

                        5,5

                        0

                        2909509000

                        Other

                        5,5

                        0

                        2909601000

                        Alcohol peroxides

                        5,5

                        0

                        2909602000

                        Dicumyl peroxide

                        5,5

                        0

                        2909603000

                        Methyl ethyl ketone peroxide

                        5,5

                        0

                        2909609000

                        Other

                        5,5

                        0

                        2910100000

                        Oxirane (ethylene oxide)

                        5

                        0

                        2910200000

                        Methyloxirane (propylene oxide)

                        5,5

                        5

                        2910300000

                        1-Chloro-2,3-epoxypropane (epichlorohydrin)

                        5,5

                        5

                        2910400000

                        Dieldrin (ISO, INN)

                        5,5

                        0

                        2910900000

                        Other

                        5,5

                        0

                        2911001010

                        Acetals

                        5,5

                        0

                        2911001020

                        Hemiacetals

                        5,5

                        0

                        2911009000

                        Other

                        5,5

                        0

                        2912110000

                        Methanal (formaldehyde)

                        5,5

                        0

                        2912120000

                        Ethanal (acetaldehyde)

                        5,5

                        0

                        2912191000

                        Citronellaldehyde

                        5,5

                        0

                        2912192000

                        Citral

                        5,5

                        0

                        2912193000

                        Butanal (butyraldehyde, normal isomer)

                        5,5

                        0

                        2912199000

                        Other

                        5,5

                        0

                        2912210000

                        Benzaldehyde

                        5,5

                        0

                        2912292000

                        Phenylacetaldehyde

                        5,5

                        0

                        2912293000

                        Cinnamaldehyde

                        5,5

                        0

                        2912294000

                        Alpha-amylcinnamaldehyde

                        5,5

                        0

                        2912295000

                        Cyclamen aldehyde

                        5,5

                        0

                        2912299000

                        Other

                        5,5

                        0

                        2912301000

                        Hydroxycitronell aldehyde

                        5,5

                        0

                        2912309000

                        Other

                        5,5

                        0

                        2912410000

                        Vanillin (4-hydroxy-3-methoxybenzaldehyde)

                        5

                        0

                        2912420000

                        Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)

                        5,5

                        0

                        2912491000

                        3,4,5-trimethoxybenz-aldehyde

                        5,5

                        0

                        2912499000

                        Other

                        5,5

                        0

                        2912501000

                        Trioxan

                        5,5

                        0

                        2912502000

                        Paraldehyde

                        5,5

                        0

                        2912503000

                        Metaldehyde

                        5,5

                        0

                        2912509000

                        Other

                        5,5

                        0

                        2912600000

                        Paraformaldehyde

                        5,5

                        0

                        2913000000

                        Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 29.12.

                        5,5

                        0

                        2914110000

                        Acetone

                        5,5

                        5

                        2914120000

                        Butanone (methyl ethyl ketone)

                        3

                        0

                        2914130000

                        4-Methylpentan-2-one (methyl isobutyl ketone)

                        5,5

                        0

                        2914191000

                        3,3-dimethyl-2-butanone (pinacolone)

                        5,5

                        0

                        2914199000

                        Other

                        5,5

                        0

                        2914210000

                        Camphor

                        5

                        0

                        2914221000

                        Cyclohexanone

                        5

                        0

                        2914222000

                        Methylcyclohexanones

                        5

                        0

                        2914231000

                        Ionones

                        5

                        0

                        2914232000

                        Methylionones

                        5

                        0

                        2914291000

                        Jasmone

                        5

                        0

                        2914299000

                        Other

                        5

                        0

                        2914310000

                        Phenylacetone (phenylpropan-2-one)

                        5,5

                        0

                        2914390000

                        Other

                        5,5

                        0

                        2914401000

                        Diacetone alcohol (4-Hydroxy-4-methylpentane-2-one)

                        5,5

                        0

                        2914409000

                        Other

                        5,5

                        0

                        2914501000

                        Ketone-phenols

                        5,5

                        0

                        2914509000

                        Other

                        5,5

                        0

                        2914610000

                        Anthraquinone

                        5,5

                        0

                        2914691000

                        Derivatives of anthraquinone

                        5,5

                        0

                        2914699010

                        Qunione-alcohols, quinonephenols, and quinone-aldehydes

                        5,5

                        0

                        2914699090

                        Other

                        5,5

                        0

                        2914701000

                        Ketone musk

                        5

                        0

                        2914709010

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2914709090

                        Other

                        5

                        0

                        2915110000

                        Formic acid

                        5,5

                        0

                        2915121000

                        Calcium formate

                        5,5

                        0

                        2915122000

                        Ammonium formate

                        5,5

                        0

                        2915129000

                        Other

                        5,5

                        0

                        2915131000

                        Methyl formate

                        5,5

                        0

                        2915132000

                        2-ethylhexylchloroformate

                        5,5

                        0

                        2915139000

                        Other

                        5,5

                        0

                        2915210000

                        Acetic acid

                        5,5

                        0

                        2915240000

                        Acetic anhydride

                        5,5

                        0

                        2915291000

                        Calcium acetate

                        5,5

                        0

                        2915292000

                        Sodium acetate

                        5,5

                        0

                        2915293000

                        Cobalt acetate

                        5,5

                        0

                        2915299000

                        Other

                        5,5

                        0

                        2915310000

                        Ethyl acetate

                        5,5

                        0

                        2915320000

                        Vinyl acetate

                        5,5

                        0

                        2915331000

                        For making semiconductor

                        5,5

                        0

                        2915339000

                        Other

                        5,5

                        0

                        2915360000

                        Dinoseb (ISO) acetate

                        5,5

                        0

                        2915391000

                        Amyl acetate

                        5,5

                        0

                        2915392000

                        Isoamyl acetate

                        5,5

                        0

                        2915393000

                        Methyl acetate

                        5,5

                        0

                        2915394000

                        Isobutyl acetate

                        5,5

                        0

                        2915395000

                        2-Ethoxyethyl acetate

                        5,5

                        0

                        2915399000

                        Other

                        5,5

                        0

                        2915401000

                        Monochloroacetic acid

                        5,5

                        0

                        2915409000

                        Other

                        5,5

                        0

                        2915500000

                        Propionic acid, its salts and esters

                        5,5

                        0

                        2915600000

                        Butanoic acids, pentanoic acids, their salts and esters

                        5,5

                        0

                        2915701000

                        Palmitic acid, its salts and esters

                        5,5

                        0

                        2915702010

                        Stearic acid

                        5,5

                        0

                        2915702020

                        Magnesium stearate

                        5,5

                        0

                        2915702030

                        Lead stearate

                        5,5

                        0

                        2915702040

                        Zinc stearate

                        5,5

                        0

                        2915702050

                        Barium stearate

                        5,5

                        0

                        2915702060

                        Cadmium stearate

                        5,5

                        0

                        2915702070

                        Calcium stearate

                        5,5

                        0

                        2915702080

                        Butyl stearate

                        5,5

                        0

                        2915702090

                        Other

                        5,5

                        0

                        2915901000

                        Neodecanoilchloride and pivaloylchloride

                        5,5

                        0

                        2915909010

                        2-ethyl hexoic acid

                        5,5

                        0

                        2915909090

                        Other

                        5,5

                        3

                        2916111000

                        Acrylic acid

                        6,5

                        0

                        2916119000

                        Other

                        6,5

                        0

                        2916121000

                        Ethyl acrylate

                        6,5

                        0

                        2916122000

                        Methyl acrylate

                        6,5

                        0

                        2916123000

                        Butyl acrylate

                        6,5

                        0

                        2916124000

                        2-ethyl hexyl acrylate

                        6,5

                        0

                        2916129000

                        Other

                        6,5

                        0

                        2916131000

                        Methacrylic acid

                        6,5

                        5

                        2916139000

                        Other

                        6,5

                        5

                        2916141000

                        Methyl methacrylate

                        6,5

                        5

                        2916149000

                        Other

                        6,5

                        5

                        2916151000

                        Oleic acid, its salts and esters

                        6,5

                        0

                        2916152000

                        Linoleic acid, its salts and esters

                        6,5

                        0

                        2916153000

                        Linolenic acid, its salts and esters

                        6,5

                        0

                        2916190000

                        Other

                        6,5

                        0

                        2916201000

                        Cyclohexane carboxylic acid

                        6,5

                        0

                        2916202000

                        Cyclopentenyl acetic acid

                        6,5

                        0

                        2916209010

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2916209090

                        Other

                        6,5

                        0

                        2916311000

                        Benzoic acid

                        6,5

                        0

                        2916312000

                        Sodium benzoate

                        6,5

                        0

                        2916313000

                        Benzyl benzoates

                        6,5

                        0

                        2916319010

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2916319090

                        Other

                        6,5

                        0

                        2916321000

                        Benzoyl peroxide

                        6,5

                        0

                        2916322000

                        Benzoyl chloride

                        6,5

                        3

                        2916341000

                        Phenylacetic acid

                        6,5

                        0

                        2916342000

                        Salts of phenylacetic acid

                        6,5

                        0

                        2916351000

                        Ethyl phenyl acetate

                        6,5

                        0

                        2916352000

                        Isobutyl phenyl acetate

                        6,5

                        0

                        2916359000

                        Other

                        6,5

                        0

                        2916360000

                        Binapacryl (ISO)

                        6,5

                        0

                        2916391000

                        Cinnamic acid

                        6,5

                        0

                        2916399010

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2916399090

                        Other

                        6,5

                        0

                        2917111000

                        Oxalic acid

                        6,5

                        0

                        2917112000

                        Salts of oxalic acid

                        6,5

                        0

                        2917113000

                        Esters of oxalic acid

                        6,5

                        0

                        2917121000

                        Adipic acid

                        6,5

                        5

                        2917122000

                        Salts of adipic acid

                        6,5

                        0

                        2917123010

                        Dioctyl adipate

                        6,5

                        3

                        2917123090

                        Other

                        6,5

                        3

                        2917131000

                        Azelaic acid, its salts and esters

                        6,5

                        0

                        2917132000

                        Sebacic acid, its salts and esters

                        6,5

                        0

                        2917140000

                        Maleic anhydride

                        6,5

                        0

                        2917191000

                        Maleic acid

                        6,5

                        0

                        2917192000

                        Succinic acid

                        6,5

                        0

                        2917193000

                        Sodium succinate

                        6,5

                        0

                        2917194000

                        Diethyl malonate

                        6,5

                        0

                        2917195000

                        Diisopropyl malonate

                        6,5

                        0

                        2917199000

                        Other

                        6,5

                        0

                        2917200000

                        Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives

                        6,5

                        0

                        2917321000

                        Di-2-ethyl hexyl orthophthalate

                        6,5

                        5

                        2917329000

                        Other

                        6,5

                        3

                        2917331000

                        Dinonyl orthophthalate

                        6,5

                        0

                        2917332000

                        Didecyl orthophthalates

                        6,5

                        0

                        2917341000

                        Diheptyl orthophthalate

                        6,5

                        0

                        2917342000

                        Diisodecyl orthophthalate

                        6,5

                        3

                        2917343000

                        Dibutyl orthophthalates

                        8

                        0

                        2917349000

                        Other

                        6,5

                        5

                        2917350000

                        Phthalic anhydride

                        6,5

                        0

                        2917361000

                        Terephthalic acid

                        3

                        0

                        2917369000

                        Other

                        6,5

                        0

                        2917370000

                        Dimethyl terephthalate

                        6,5

                        0

                        2917391000

                        Isophthalic acid

                        6,5

                        3

                        2917392000

                        Trioctyltrimellitate (T.O.T.M)

                        6,5

                        0

                        2917393000

                        Trimellitic anhydride

                        6,5

                        0

                        2917399000

                        Other

                        6,5

                        0

                        2918111000

                        Lactic acid

                        6,5

                        0

                        2918112000

                        Salts of lactic acid

                        6,5

                        0

                        2918113000

                        Esters of lactic acid

                        6,5

                        0

                        2918120000

                        Tartaric acid

                        6,5

                        0

                        2918131000

                        Salts of tartaric acid

                        6,5

                        0

                        2918132000

                        Esters of tartaric acid

                        6,5

                        0

                        2918140000

                        Citric acid

                        8

                        0

                        2918151010

                        Calcium citrate

                        6,5

                        0

                        2918151090

                        Other

                        6,5

                        0

                        2918152000

                        Esters of citric acid

                        6,5

                        0

                        2918161000

                        Gluconic acid

                        6,5

                        0

                        2918162000

                        Salts of gluconic acid

                        6,5

                        0

                        2918163000

                        Esters of gluconic acid

                        6,5

                        0

                        2918180000

                        Chlorobenzilate (ISO)

                        6,5

                        0

                        2918191010

                        Malic acid

                        6,5

                        0

                        2918191090

                        Other

                        6,5

                        0

                        2918192010

                        Salts of malic acid

                        6,5

                        0

                        2918192090

                        Other

                        6,5

                        0

                        2918193010

                        Esters of malic acid

                        6,5

                        0

                        2918193020

                        Methyl benzilate

                        6,5

                        0

                        2918193090

                        Other

                        6,5

                        0

                        2918194000

                        2-diphenyl-2-hydroxyacetic acid (benzilic acid)

                        6,5

                        0

                        2918199000

                        Other

                        6,5

                        0

                        2918211000

                        Salicylic acid

                        6,5

                        0

                        2918212010

                        Sodium salicylate

                        6,5

                        0

                        2918212090

                        Other

                        6,5

                        0

                        2918221000

                        O-acetylsalicylic acid

                        6,5

                        0

                        2918222000

                        Salts of o-acetylsalicylic acid

                        6,5

                        0

                        2918223000

                        Esters of o-acetylsalicylic acid

                        6,5

                        0

                        2918231010

                        Methyl salicylate

                        6,5

                        0

                        2918231020

                        Ethyl salicylate

                        6,5

                        0

                        2918231090

                        Other

                        6,5

                        0

                        2918232000

                        Salts of other esters of salicylic acid

                        6,5

                        0

                        2918291000

                        β-oxynaphthoic acid and its salts

                        6,5

                        0

                        2918299010

                        Gallic acid

                        6,5

                        0

                        2918299020

                        Parahydroxynaphthoic acid

                        6,5

                        0

                        2918299030

                        Parahydroxybenzoic acid

                        6,5

                        0

                        2918299040

                        Salts and esters of gallic acid

                        6,5

                        0

                        2918299090

                        Other

                        6,5

                        0

                        2918301000

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2918309000

                        Other

                        6,5

                        0

                        2918910000

                        2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts and esters

                        6,5

                        0

                        2918991000

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2918999000

                        Other

                        6,5

                        0

                        2919100000

                        Tris(2,3-dibromopropyl) phosphate

                        6,5

                        0

                        2919901011

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2919901019

                        Other

                        6,5

                        0

                        2919901020

                        Glycerophosphoric acid

                        6,5

                        0

                        2919901090

                        Other

                        6,5

                        0

                        2919902000

                        Salts of phosphoric esters

                        6,5

                        0

                        2919909000

                        Other

                        6,5

                        0

                        2920111000

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2920119000

                        Other

                        6,5

                        0

                        2920191000

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2920199010

                        0.0-dimethyl-0-(3-methyl-4-nitrophenyl) thiophosphate

                        6,5

                        0

                        2920199090

                        Other

                        6,5

                        0

                        2920901010

                        Dimethyl sulfate

                        6,5

                        0

                        2920901020

                        Diethyl sulfate

                        6,5

                        0

                        2920901090

                        Other

                        6,5

                        0

                        2920902000

                        Of nitrous and nitric esters

                        6,5

                        0

                        2920903000

                        Of carbonic esters

                        6,5

                        0

                        2920904010

                        Dimethyl phosphite

                        6,5

                        0

                        2920904020

                        Diethyl phosphite

                        6,5

                        0

                        2920904030

                        Trimethyl phosphite

                        6,5

                        0

                        2920904040

                        Triethyl phosphite

                        6,5

                        0

                        2920909010

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2920909090

                        Other

                        6,5

                        0

                        2921111010

                        Methylamine

                        6,5

                        0

                        2921111020

                        Salts of methylamine

                        6,5

                        0

                        2921112010

                        Dimethylamine

                        6,5

                        0

                        2921112020

                        Salts of dimethylamine

                        6,5

                        0

                        2921113010

                        Trimethylamine

                        6,5

                        0

                        2921113020

                        Salts of trimethylamine

                        6,5

                        0

                        2921191000

                        Dimethylaminoethyl chloride hydrochloride

                        6,5

                        0

                        2921192000

                        Diethylamine and its salts

                        6,5

                        0

                        2921199010

                        Dimethyl laurylamine

                        6,5

                        0

                        2921199020

                        Chlormethine(bis (2-chloroethyl) methylamine)

                        6,5

                        0

                        2921199030

                        Bis (2-chloroethyl) ethylamine

                        6,5

                        0

                        2921199040

                        Trichlormethine(tris (2-chloroethyl) amine)

                        6,5

                        0

                        2921199050

                        Di-isopropylamine

                        6,5

                        0

                        2921199060

                        N,N-diisopropyl-β-aminoethylchloride

                        6,5

                        0

                        2921199070

                        N,N-Dialkyl(methyl, ethyl, n-propyl or isopropyl) 2-chloroethylamines and their protonated salts

                        6,5

                        0

                        2921199090

                        Other

                        6,5

                        0

                        2921211000

                        Ethylenediamine

                        6,5

                        0

                        2921212000

                        Salts of ethylenediamine

                        6,5

                        0

                        2921221000

                        Hexamethylenediamine

                        6,5

                        0

                        2921222000

                        Hexamethylenediamine adipate

                        6,5

                        0

                        2921229000

                        Other

                        6,5

                        0

                        2921291000

                        Diethylenetriamine

                        5

                        0

                        2921292000

                        Triethylene tetramine

                        5

                        0

                        2921299000

                        Other

                        5

                        0

                        2921301000

                        Cyclohexylamine

                        6,5

                        0

                        2921309000

                        Other

                        6,5

                        0

                        2921411000

                        Aniline

                        6,5

                        0

                        2921412000

                        Salts of aniline

                        6,5

                        0

                        2921421000

                        Nitrohalogenated derivatives of aniline

                        6,5

                        0

                        2921422000

                        2,4,5-trichloroaniline

                        6,5

                        0

                        2921429010

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2921429090

                        Other

                        6,5

                        0

                        2921431000

                        Para-toluidine-m-sulfonic acid and its salts

                        6,5

                        0

                        2921432000

                        2-chloro-para-toluidine-5-sulfonic acid and its salts

                        6,5

                        0

                        2921433000

                        3-amino-6-chlorotoluene-4-sulfonic acid and its salts

                        6,5

                        0

                        2921439010

                        Toluidines

                        6,5

                        0

                        2921439091

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2921439099

                        Other

                        6,5

                        0

                        2921441000

                        Diphenylamine

                        6,5

                        0

                        2921449000

                        Other

                        6,5

                        0

                        2921451000

                        1-naphthylamine-4-sulfonic acid and its salts

                        6,5

                        0

                        2921459010

                        1-Naphthylamine (alpha naphthylamine) and its salts

                        6,5

                        0

                        2921459020

                        2-Naphthylamine (beta-naphthylamine) and its salts

                        6,5

                        0

                        2921459030

                        2-naphthylamine-3,6,8-trisulfonic acid and its salts

                        5

                        0

                        2921459090

                        Other

                        6,5

                        0

                        2921460000

                        Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (lNN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof

                        6,5

                        0

                        2921491000

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2921499000

                        Other

                        6,5

                        0

                        2921511000

                        N-Phenyl-N′-isopropyl para phenylenediamine

                        6,5

                        0

                        2921512000

                        N-(1,3-Dimethyl butyl)-N′-phenyl-para-phenylene-diamine

                        6,5

                        0

                        2921519010

                        o-phenylene diamine

                        6,5

                        0

                        2921519020

                        m-phenylene diamine

                        6,5

                        0

                        2921519030

                        p-phenylene diamine

                        6,5

                        0

                        2921519040

                        Diaminotoluenes

                        6,5

                        0

                        2921519090

                        Other

                        6,5

                        0

                        2921591000

                        3,3-Dichloro benzidine sulfonic acid salts

                        6,5

                        0

                        2921599010

                        Benzidine

                        6,5

                        0

                        2921599020

                        Benzidine dihydrochloride

                        6,5

                        0

                        2921599030

                        4,4′diaminostilbene-2,2′-disulfonic acid and its salts

                        6,5

                        0

                        2921599040

                        Benzidine’s salts other than benzidine dihydrochloride

                        6,5

                        0

                        2921599050

                        o-Tolidine and its salts

                        6,5

                        0

                        2921599090

                        Other

                        6,5

                        0

                        2922111000

                        Monoethanolamine

                        6,5

                        0

                        2922112000

                        Salts of monoethanolamine

                        6,5

                        0

                        2922121000

                        Diethanolamine

                        6,5

                        0

                        2922122000

                        Salts of diethanolamine

                        6,5

                        0

                        2922131000

                        Triethanolamine

                        3

                        0

                        2922132000

                        Salts of triethanolamine

                        6,5

                        0

                        2922140000

                        Dextropropoxyphene (INN) and its salts

                        6,5

                        0

                        2922191000

                        Arylethanolamines

                        6,5

                        0

                        2922193010

                        N,N-Dimethyl-2 aminoethanol and its protonated salts

                        6,5

                        0

                        2922193020

                        N,N-Diethyl-2-aminoethanol and its protonated salts

                        6,5

                        0

                        2922193090

                        Other

                        6,5

                        0

                        2922194000

                        Ethyldiethanolamine

                        6,5

                        0

                        2922195000

                        Methyldiethanolamine

                        6,5

                        0

                        2922196000

                        Diethylaminoethanol

                        6,5

                        0

                        2922199000

                        Other

                        6,5

                        0

                        2922211000

                        7-amino-1-naphthol-3-sulphonic acid (gamma acid) and its salts

                        6,5

                        0

                        2922212000

                        8-amino-1-naphthol-3, 6-disulphonic acid (H acid) and its salts

                        3

                        0

                        2922213000

                        2-amino-5-naphthol-7-disulphonic acid (J acid) and its salts

                        6,5

                        0

                        2922219000

                        Other

                        6,5

                        0

                        2922291000

                        Para-aminophenol

                        6,5

                        0

                        2922299010

                        Meta-aminophenol

                        6,5

                        0

                        2922299020

                        Ortho-aminophenol

                        6,5

                        0

                        2922299030

                        Amino cresols

                        6,5

                        0

                        2922299040

                        Phenetidines and their salts

                        6,5

                        0

                        2922299090

                        Other

                        6,5

                        0

                        2922310000

                        Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof

                        6,5

                        0

                        2922392000

                        Amino anthraquinons and their salts

                        6,5

                        0

                        2922393000

                        Derivatives of amino anthraquinons

                        6,5

                        0

                        2922399000

                        Other

                        6,5

                        0

                        2922411000

                        Lysine

                        6,5

                        0

                        2922412000

                        Esters of lysine

                        6,5

                        0

                        2922413000

                        Salts of lysine and its esters

                        6,5

                        0

                        2922421000

                        Glutamic acid

                        5

                        0

                        2922422000

                        Sodium glutamate

                        8

                        0

                        2922423000

                        Other salts of glutamic acid

                        6,5

                        0

                        2922431000

                        Anthranilic acid

                        6,5

                        0

                        2922439000

                        Salts of anthranilic acid

                        6,5

                        0

                        2922440000

                        Tilidine (INN) and its salts

                        6,5

                        0

                        2922491000

                        Glycine

                        6,5

                        0

                        2922492000

                        Alanine

                        6,5

                        0

                        2922493000

                        Leucine

                        6,5

                        0

                        2922494000

                        Valine

                        6,5

                        0

                        2922495000

                        Aspartic acid

                        6,5

                        0

                        2922496000

                        Phenylglycine

                        6,5

                        0

                        2922497000

                        Ethyl para-amino benzoate

                        6,5

                        0

                        2922499000

                        Other

                        6,5

                        0

                        2922501000

                        Serine

                        6,5

                        0

                        2922502000

                        Para-amino salicylic acid and its salts

                        6,5

                        0

                        2922503000

                        1-p-nitrophenol-2-amino-1,3-propane diol

                        6,5

                        0

                        2922504000

                        Dialphahydroxyphenylglycine

                        6,5

                        0

                        2922509010

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        3

                        2922509090

                        Other

                        6,5

                        3

                        2923101000

                        Choline

                        6,5

                        0

                        2923102000

                        Salts of choline

                        6,5

                        0

                        2923201000

                        Lecithins

                        6,5

                        0

                        2923202000

                        Other phosphoaminolipids

                        6,5

                        0

                        2923900000

                        Other

                        6,5

                        3

                        2924110000

                        Meprobamate (INN)

                        6,5

                        0

                        2924121000

                        Fluoroacetamide (ISO)

                        6,5

                        0

                        2924122000

                        Monocrotophos (ISO)

                        6,5

                        0

                        2924123000

                        Phosphamidon (ISO)

                        6,5

                        0

                        2924191000

                        Dimethylformamide

                        6,5

                        0

                        2924192000

                        Dimethylacetamide

                        6,5

                        0

                        2924199010

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2924199090

                        Other

                        6,5

                        0

                        2924211000

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2924219000

                        Other

                        6,5

                        0

                        2924230000

                        2-Acetamidobenzoic acid (N acetylanthranilic acid) and its salts

                        6,5

                        0

                        2924240000

                        Ethinamate (INN)

                        6,5

                        0

                        2924291010

                        Aminoacetanilide and its derivatives

                        6,5

                        0

                        2924291020

                        Acetaminophen

                        6,5

                        0

                        2924291090

                        Other

                        6,5

                        0

                        2924292000

                        Aceto acetanilide and its derivatives

                        5

                        0

                        2924299010

                        Lidocaine hydrochloride

                        6,5

                        0

                        2924299091

                        Iopromide, Iopamidol and Iomeprol

                        0

                        0

                        2924299092

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2924299099

                        Other

                        6,5

                        0

                        2925111000

                        Saccharin

                        6,5

                        0

                        2925112000

                        Salts of saccharin

                        6,5

                        0

                        2925120000

                        Glutethimide (INN)

                        6,5

                        0

                        2925191000

                        Phthalimide

                        6,5

                        0

                        2925199010

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2925199090

                        Other

                        6,5

                        0

                        2925210000

                        Chlordimeform (ISO)

                        6,5

                        5

                        2925291000

                        Diphenyl guanidine

                        6,5

                        0

                        2925299010

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        5

                        2925299090

                        Other

                        6,5

                                    –

                                    Guanidine

                        0

                                    –

                                    Other

                        5

                        2926100000

                        Acrylonitrile

                        6,5

                        0

                        2926200000

                        1-Cyanoguanidine (dicyandiamide)

                        6,5

                        0

                        2926300000

                        Fenproporex (INN) and its salts; methadone (INN) intermediate (4-cyano-2-dimethylamino-4,4-diphenylbutane)

                        6,5

                        0

                        2926901000

                        Acetonitrile

                        6,5

                        0

                        2926902000

                        1,4-diamino-2,3-dicyanoanthraquinon

                        6,5

                        0

                        2926909010

                        Malono nitrile

                        6,5

                        0

                        2926909091

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2926909099

                        Other

                        6,5

                        0

                        2927001100

                        6-nitro-1-diazo-2-naphthol-4-sulfonic acid

                        6,5

                        0

                        2927001900

                        Other

                        6,5

                        0

                        2927002100

                        Azodicarbonamide

                        8

                        0

                        2927002910

                        Azoisobutyronitrile

                        8

                        0

                        2927002990

                        Other

                        8

                        0

                        2927003000

                        Azoxy-compounds

                        6,5

                        0

                        2928001000

                        Phenylhydrazine

                        6,5

                        0

                        2928009010

                        Perillartine

                        6,5

                        0

                        2928009020

                        Methylethyl ketoxime

                        6,5

                        0

                        2928009091

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2928009099

                        Other

                        6,5

                        0

                        2929101000

                        Toluene diisocyanate

                        6,5

                        0

                        2929102000

                        Diphenyl methane diisocyanate

                        6,5

                        0

                        2929109000

                        Other

                        6,5

                        0

                        2929901000

                        Isocyanides

                        6,5

                        0

                        2929903000

                        Dialkyl (methyl, ethyl, n-propyl or isopropyl) N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl) phosphoramidates

                        6,5

                        0

                        2929904000

                        Diethyl-n,n-dimethylphosphoramidates

                        6,5

                        0

                        2929905000

                        o-ethyl-2-diisopropylaminoethyl methylphosphonite

                        6,5

                        0

                        2929906000

                        N,N-Dialkyl (methyl, ethyl, n-propyl or isopropyl) phosphoramidic dihalides

                        6,5

                        0

                        2929909000

                        Other

                        6,5

                        0

                        2930201010

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2930201090

                        Other

                        6,5

                        0

                        2930202010

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2930202090

                        Other

                        6,5

                        0

                        2930301000

                        Thiuram mono-sulphides

                        6,5

                        0

                        2930302000

                        Thiuram di-sulphides

                        6,5

                        0

                        2930303000

                        Thiuram tetra-sulphides

                        6,5

                        0

                        2930400000

                        Methionine

                        6,5

                        0

                        2930501000

                        Captafol (ISO)

                        6,5

                        0

                        2930502000

                        Methamidophos (ISO)

                        6,5

                        0

                        2930901000

                        Sodium-2-amino-4-methylthiobutylate

                        6,5

                        0

                        2930902010

                        Thiourea

                        6,5

                        0

                        2930902020

                        Thiocarbanilide

                        6,5

                        0

                        2930902091

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2930902099

                        Other

                        6,5

                        0

                        2930903010

                        Thioalcohols

                        6,5

                        0

                        2930903020

                        Thiophenols

                        6,5

                        0

                        2930903030

                        N,N-Diisopropyl-β-aminoethanthiol

                        6,5

                        0

                        2930903040

                        N,N-Dialkyl (methyl, ethyl, n-propyl or isopropyl) aminoethane-2-thiols and their protonated salts

                        6,5

                        0

                        2930904010

                        Thiodiglycol (bis(2-hydroxyethyl) sulphide)

                        6,5

                        0

                        2930904020

                        Thioaniline

                        6,5

                        0

                        2930904090

                        Other

                        6,5

                        0

                        2930905010

                        2-Chloroethylchloromethylsulphide

                        6,5

                        0

                        2930905020

                        Bis (2-chloroethyl) sulphide

                        6,5

                        0

                        2930905030

                        Bis (2-chloroethylthio) methane

                        6,5

                        0

                        2930905040

                        1,2-Bis (2-chloroethylthio) ethane

                        6,5

                        0

                        2930905050

                        1,3-Bis (2-chloroethylthio)-n-propane

                        6,5

                        0

                        2930905060

                        1,4-Bis (2-chloroethylthio)-n-butane

                        6,5

                        0

                        2930905070

                        1,5-Bis (2-chloroethylthio)-n-pentane

                        6,5

                        0

                        2930905081

                        Bis(2-chloroethylthiomethyl)ether

                        6,5

                        0

                        2930905082

                        Bis(2-chloroethylthioethyl)ether

                        6,5

                        0

                        2930905090

                        Other

                        6,5

                        0

                        2930906000

                        [S-2-(dialkyl (methyl, ethyl, n-propyl or isopropyl)amino) ethyl] hydrogen alkyl (methyl, ethyl, n-propyl or isopropyl)phosphonothioates and their O-alkyl (≤ C10, including cycloalkyl) esters; alkylated or protonated salts thereof

                        6,5

                        0

                        2930907000

                        O,O-Diethyl s-[2-(diethylamino) ethyl] phosphorothioate and its alkylated or protonated salts

                        6,5

                        0

                        2930908000

                        O-Ehtyl, S-phenyl ethylphosphonothiolothionate (fonofos)

                        6,5

                        0

                        2930909010

                        Thioacids

                        6,5

                        0

                        2930909020

                        Isothiocyanates

                        6,5

                        0

                        2930909030

                        Cysteine

                        6,5

                        0

                        2930909040

                        Cystine

                        6,5

                        0

                        2930909050

                        Glutathion

                        6,5

                        0

                        2930909060

                        8-Chloro-6-tosylotinic acid ethyl ester

                        6,5

                        0

                        2930909070

                        Containing a phosphorus atom to which is bonded one methyl, ethyl, n-propyl or isopropyl group but not further carbon atoms

                        6,5

                        0

                        2930909080

                        Dithiocarbonates (xanthates)

                        6,5

                        0

                        2930909091

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2930909099

                        Other

                        6,5

                        0

                        2931002010

                        2-Chlorovinyldichloroarsine

                        6,5

                        0

                        2931002020

                        Bis (2-chlorovinyl) chloroarsine

                        6,5

                        0

                        2931002030

                        Tris (2-chlorovinyl) arsine

                        6,5

                        0

                        2931002091

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2931002099

                        Other

                        6,5

                        0

                        2931003100

                        [O-2-(dialkyl(methyl,ethyl, n-propyl or isopropyl)amino)ethyl]hydrogen alkyl (methyl,ethyl, n-propyl or isopropyl) phosphonites and their O-alkyl (≤ C10, including cycloalkyl)esters; alkylated or protonated salts thereof

                        6,5

                        0

                        2931003300

                        O-Isopropyl methylphosphonochloridate

                        6,5

                        0

                        2931003400

                        O-Pinacolyl methylphosphonochloridate

                        6,5

                        0

                        2931003500

                        O-Alkyl (≤ C10,including cycloalkyl) alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonofluoridates

                        6,5

                        0

                        2931003700

                        O-Alkyl (< C10,including.cycloalkyl) N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl) phosphoramidocyanidates

                        6,5

                        0

                        2931003911

                        Dimethyl methylphosphonate

                        6,5

                        0

                        2931003912

                        Diethyl ethylphosphonate

                        6,5

                        0

                        2931003913

                        Diethyl methylphosphonate

                        6,5

                        0

                        2931003914

                        Dimethyl ethylphosphonate

                        6,5

                        0

                        2931003915

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2931003919

                        Others

                        6,5

                        0

                        2931004010

                        Alkyl (methyl, ethyl, n-propyl or isopropyl)phosphonyl difluorides

                        6,5

                        0

                        2931004090

                        Other

                        6,5

                        0

                        2931005010

                        Methyl phosphonyl dichloride

                        6,5

                        0

                        2931005020

                        Methyl phosphinyl dichloride

                        6,5

                        0

                        2931005030

                        Ethyl phosphonyl dichloride

                        6,5

                        0

                        2931005040

                        Ethyl phosphinyl dichloride

                        6,5

                        0

                        2931005090

                        Other

                        6,5

                        0

                        2931009010

                        Dibutyl tin oxide

                        6,5

                        0

                        2931009020

                        Diethyl aluminium chloride

                        6,5

                        0

                        2931009091

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2931009099

                        Other

                        6,5

                        0

                        2932110000

                        Tetrahydrofuran

                        6,5

                        0

                        2932120000

                        2-Furaldehyde (furfuraldehyde)

                        6,5

                        0

                        2932131000

                        Furfurylalcohol

                        6,5

                        0

                        2932132000

                        Tetrahydrofurfuryl alcohol

                        6,5

                        0

                        2932191000

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2932199000

                        Other

                        6,5

                        0

                        2932211000

                        Coumarin

                        5

                        0

                        2932212000

                        Methylcoumarins

                        5

                        0

                        2932213000

                        Ethylcoumarins

                        5

                        0

                        2932291000

                        Nonalactone

                        5

                        0

                        2932292000

                        Undecalactone

                        5

                        0

                        2932293000

                        Butyrolactone

                        5

                        0

                        2932294000

                        Santonin

                        5

                        0

                        2932295000

                        Phenolphthalein

                        5

                        0

                        2932296000

                        Glucuronolactone

                        5

                        0

                        2932297000

                        Dehydracetic acid and its salts

                        5

                        0

                        2932298000

                        Acetyl ketene (diketene)

                        5

                        0

                        2932299010

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2932299090

                        Other

                        5

                        0

                        2932910000

                        Isosafrole

                        6,5

                        0

                        2932920000

                        1-(1,3-Benzodioxol-5-yl)propane-2-one

                        6,5

                        0

                        2932930000

                        Piperonal

                        6,5

                        0

                        2932940000

                        Safrole

                        6,5

                        0

                        2932950000

                        Tetrahydrocannabinols (all isomers)

                        6,5

                        0

                        2932991000

                        Dioxanes

                        6,5

                        0

                        2932992000

                        Benzofuran (coumarone)

                        6,5

                        0

                        2932999010

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2932999090

                        Other

                        6,5

                        0

                        2933111000

                        Methylene bis(1-phenyl-2,3-dimethyl-4-methylamino pyra zolone-5)

                        6,5

                        0

                        2933119010

                        Phenazone (antipyrin)

                        6,5

                        0

                        2933119030

                        Sulpyrine

                        6,5

                        0

                        2933119040

                        Isopropyl antipyrin

                        6,5

                        0

                        2933119091

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2933119099

                        Other

                        6,5

                        0

                        2933191000

                        Pyrazolone and its derivatives

                        6,5

                        0

                        2933199010

                        Phenyl butazone

                        6,5

                        0

                        2933199020

                        Pyrazolate

                        6,5

                        0

                        2933199091

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2933199099

                        Other

                        6,5

                        0

                        2933211000

                        Hydantoin

                        6,5

                        0

                        2933212000

                        Derivatives of hydantoin

                        6,5

                        0

                        2933291000

                        Lysidine

                        6,5

                        0

                        2933299010

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        3

                        2933299090

                        Other

                        6,5

                        3

                        2933311000

                        Pyridine

                        6,5

                        0

                        2933312000

                        Salts of pyridine

                        6,5

                        0

                        2933321000

                        Piperidine

                        6,5

                        0

                        2933329000

                        Salts of piperidine

                        6,5

                        0

                        2933330000

                        Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate (INN) dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof

                        6,5

                        0

                        2933391000

                        Isonicotinic acid hydrazide

                        6,5

                        0

                        2933393000

                        3-Hydroxy-1-methylpiperidine

                        6,5

                        0

                        2933394000

                        3-Quinuclidinyl benzilate

                        6,5

                        0

                        2933395000

                        Quinuclidin-3-ol

                        6,5

                        0

                        2933399010

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        3

                        2933399090

                        Other

                        6,5

                        3

                        2933410000

                        Levorphanol (INN) and its salts

                        6,5

                        0

                        2933491000

                        Pyrvinium pamoate

                        6,5

                        0

                        2933499010

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2933499090

                        Other

                        6,5

                        0

                        2933520000

                        Malonylurea (barbituric acid) and its salts

                        6,5

                        0

                        2933530000

                        Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts thereof

                        6,5

                        0

                        2933540000

                        Other derivatives of malonylurea (barbituric acid); salts thereof

                        6,5

                        0

                        2933550000

                        Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof

                        6,5

                        0

                        2933591100

                        5-fluorouracil

                        6,5

                        0

                        2933591910

                        Pyrimidine

                        6,5

                        0

                        2933591991

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2933591999

                        Other

                        6,5

                        0

                        2933592010

                        Piperazine

                        6,5

                        0

                        2933592020

                        Piperazine citrate

                        6,5

                        0

                        2933592030

                        Piperazine adipate

                        6,5

                        0

                        2933592040

                        1-amino-4-methylpiperazine

                        6,5

                        0

                        2933592090

                        Other

                        6,5

                        0

                        2933599000

                        Other

                        6,5

                        0

                        2933610000

                        Melamine

                        6,5

                        0

                        2933691000

                        Cyanuric chloride

                        3

                        0

                        2933692000

                        Hexamethylene tetramine

                        6,5

                        0

                        2933699010

                        Trimethylene trinitramine

                        6,5

                        0

                        2933699091

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2933699099

                        Other

                        6,5

                        0

                        2933710000

                        6-Hexanelactam (epsilon-caprolactam)

                        3

                        3

                        2933720000

                        Clobazam (INN) and methyprylon (INN)

                        6,5

                        0

                        2933791000

                        Isatin

                        6,5

                        0

                        2933792000

                        2-hydroxyquinoline

                        6,5

                        0

                        2933793000

                        1-vinyl-2-pyrrolidone

                        6,5

                        0

                        2933799000

                        Other

                        6,5

                        0

                        2933910000

                        Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (lNN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam(INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN) tetrazepam (INN) and triazolam (INN); salts thereof

                        6,5

                        0

                        2933991000

                        Indole and its derivatives

                        6,5

                        0

                        2933999010

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        3

                        2933999090

                        Other

                        6,5

                        3

                        2934101000

                        Aminothiazole and its derivative

                        6,5

                        0

                        2934109010

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2934109090

                        Other

                        6,5

                        0

                        2934201000

                        Benzothiazole

                        6,5

                        0

                        2934202000

                        Mercaptobenzothiazole

                        6,5

                        0

                        2934203000

                        Dibenzothiazolyl disulphide

                        6,5

                        0

                        2934209010

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2934209090

                        Other

                        6,5

                        0

                        2934301000

                        Phenothiazine (thiodiphenyl amine)

                        6,5

                        0

                        2934309000

                        Other

                        6,5

                        0

                        2934910000

                        Aminorex (INN), brotizolam (INN), clotiazepam (lNN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof

                        6,5

                        0

                        2934991000

                        Morpholine

                        6,5

                        0

                        2934992000

                        Nucleic acids, their salts and derivatives

                        8

                        0

                        2934993000

                        7-Aminocephalosporanic acid

                        6,5

                        5

                        2934999010

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        5

                        2934999090

                        Other

                        6,5

                        5

                        2935002000

                        5-amino-2-methyl-n-phenyl benzene sulfonamide

                        6,5

                        0

                        2935003000

                        Para-toluidine-3-sulfon anilide

                        6,5

                        0

                        2935004000

                        2-amino-n-ethylbenzene sulfonanilide

                        6,5

                        0

                        2935006000

                        Sulfamethoxazole

                        6,5

                        0

                        2935007000

                        Sulfamethoxine

                        6,5

                        0

                        2935008010

                        Sulphamine

                        6,5

                        0

                        2935008020

                        Sulphapyridine

                        6,5

                        0

                        2935008030

                        Sulphadiazine

                        6,5

                        0

                        2935008040

                        Sulphamerazine

                        6,5

                        0

                        2935008050

                        Sulphathiazole

                        6,5

                        0

                        2935008090

                        Other

                        6,5

                        0

                        2935009020

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2935009090

                        Other

                        6,5

                        0

                        2936210000

                        Vitamins A and their derivatives

                        6,5

                        0

                        2936220000

                        Vitamin B1 and its derivatives

                        6,5

                        0

                        2936230000

                        Vitamin B2 and its derivatives

                        6,5

                        0

                        2936240000

                        D- or DL-Pantothenic acid (Vitamin B3 or Vitamin B5) and its derivatives

                        6,5

                        0

                        2936250000

                        Vitamin B6 and its derivatives

                        6,5

                        0

                        2936260000

                        Vitamin B12 and its derivatives

                        6,5

                        0

                        2936271000

                        Ascorbic acid

                        6,5

                        0

                        2936272000

                        Sodium ascorbate

                        6,5

                        3

                        2936273000

                        Calcium ascorbate

                        6,5

                        0

                        2936279000

                        Other

                        6,5

                        3

                        2936281000

                        Alpha-tocopherol acetate

                        6,5

                        0

                        2936289000

                        Other

                        6,5

                        0

                        2936291010

                        Vitamin B9

                        6,5

                        0

                        2936291090

                        Other

                        6,5

                        0

                        2936292000

                        Vitamins D and their derivatives

                        6,5

                        0

                        2936293000

                        Vitamin H and its derivatives

                        6,5

                        0

                        2936294000

                        Vitamins K and their derivatives

                        6,5

                        0

                        2936295000

                        Nicotinamide and its derivatives

                        6,5

                        0

                        2936299000

                        Other

                        6,5

                        0

                        2936901000

                        Provitamins, unmixed

                        6,5

                        0

                        2936909000

                        Other

                        6,5

                        0

                        2937111000

                        Of subheading 2933.9 or 2934.9

                        6,5

                        0

                        2937119000

                        Other

                        0

                        0

                        2937120000

                        Insulin and its salts

                        0

                        0

                        2937191000

                        Of subheading 2933.9 or 2934.9

                        6,5

                        0

                        2937199000

                        Other

                        0

                        0

                        2937211000

                        Cortisone

                        0

                        0

                        2937212000

                        Hydrocortisone

                        0

                        0

                        2937213000

                        Prednisone

                        0

                        0

                        2937214000

                        Prednisolone

                        0

                        0

                        2937220000

                        Halogenated derivatives of corticosteroidal hormones

                        0

                        0

                        2937230000

                        Oestrogens and progestogens

                        0

                        0

                        2937292000

                        Of subheading 2914.50.

                        5,5

                        0

                        2937299000

                        Other

                        0

                        0

                        2937310000

                        Epinephrine

                        0

                        0

                        2937391000

                        Of subheading 2922.50.

                        6,5

                        0

                        2937399000

                        Other

                        0

                        0

                        2937400000

                        Amino-acid derivatives

                        0

                        0

                        2937501000

                        Of subheading 2918.19 or 2918.9

                        6,5

                        0

                        2937502000

                        Of subheading 2934.9

                        6,5

                        0

                        2937509000

                        Other

                        0

                        0

                        2937901000

                        Of subheading 2933.9 or 2934.9

                        6,5

                        0

                        2937909000

                        Other

                        0

                        0

                        2938101000

                        Rutoside (rutin)

                        6,5

                        0

                        2938102000

                        Derivatives of rutoside

                        6,5

                        0

                        2938901000

                        Digitalis glycosides

                        6,5

                        0

                        2938902000

                        Glycyrrhizin and glycyrrhizates

                        6,5

                        0

                        2938903000

                        Saponins

                        6,5

                        0

                        2938904000

                        Stevioside

                        6,5

                        0

                        2938909000

                        Other

                        6,5

                        0

                        2939111000

                        Morphine

                        0

                        0

                        2939112000

                        Ethylmorphine

                        0

                        0

                        2939113000

                        Codeine

                        0

                        0

                        2939114000

                        Concentrates of poppy straw containing not less than 50 % by weight of alkaloids

                        8

                        0

                        2939119000

                        Other

                        0

                        0

                        2939190000

                        Other

                        0

                        0

                        2939200000

                        Alkaloids of cinchona and their derivatives; salts thereof

                        0

                        0

                        2939300000

                        Caffeine and its salts

                        0

                        0

                        2939411000

                        Ephedrines

                        0

                        0

                        2939419000

                        Salts of ephedrines

                        0

                        0

                        2939421000

                        Pseudoephedrine (INN)

                        0

                        0

                        2939429000

                        Salts of pseudoephedrine

                        0

                        0

                        2939430000

                        Cathine (INN) and its salts

                        0

                        0

                        2939491000

                        Norephedrin

                        0

                        0

                        2939499000

                        Other

                        0

                        0

                        2939510000

                        Fenetylline (INN) and its salts

                        0

                        0

                        2939590000

                        Other

                        0

                        0

                        2939611000

                        Ergometrine (INN)

                        0

                        0

                        2939619000

                        Salts of ergometrine (INN)

                        0

                        0

                        2939621000

                        Ergotamin (INN)

                        0

                        0

                        2939629000

                        Salts of ergotamin (INN)

                        0

                        0

                        2939631000

                        Lysergic acid

                        0

                        0

                        2939639000

                        Salts of lysergic acid

                        0

                        0

                        2939690000

                        Other

                        0

                        0

                        2939910000

                        Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof

                        0

                        0

                        2939991000

                        Atropine and homatropine

                        0

                        0

                        2939992000

                        Arecoline

                        0

                        0

                        2939993000

                        Piperine

                        0

                        0

                        2939994000

                        Nicotine and its salts

                        0

                        0

                        2939999000

                        Other

                        0

                        0

                        2940001010

                        Galactose

                        8

                        0

                        2940001020

                        Sorbose

                        8

                        0

                        2940001030

                        Xylose

                        8

                        0

                        2940001090

                        Other

                        8

                        0

                        2940002010

                        Hydroxypropyl sucrose

                        8

                        0

                        2940002090

                        Other

                        8

                        0

                        2941101000

                        Penicilline G potassium

                        6,5

                        0

                        2941109010

                        Penicilline G sodium

                        6,5

                        0

                        2941109020

                        Penicilline V

                        6,5

                        0

                        2941109090

                        Other

                        6,5

                        0

                        2941201000

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        0

                        2941209000

                        Other

                        6,5

                        0

                        2941301000

                        Chlorotetracycline

                        6,5

                        0

                        2941302000

                        Oxy-tetracycline hydrochloride

                        6,5

                        0

                        2941303000

                        Chlorotetracycline hydrochloride

                        6,5

                        0

                        2941309000

                        Other

                        6,5

                        0

                        2941400000

                        Chloramphenicol and its derivatives; salts thereof

                        6,5

                        0

                        2941501000

                        Erythromycin thiocyanate

                        6,5

                        0

                        2941509000

                        Other

                        6,5

                        0

                        2941902000

                        11-alpha-chloro-6-deoxy-6-demethyl-6-methylene-5-oxytetracycline-paratoluene sulfonate

                        6,5

                        0

                        2941909010

                        Kanamycine sulfate

                        6,5

                        0

                        2941909020

                        Ledermycine

                        6,5

                        0

                        2941909030

                        Gentamycine sulfate

                        6,5

                        0

                        2941909040

                        Leucomycin

                        6,5

                        0

                        2941909091

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        3

                        2941909099

                        Other

                        6,5

                        3

                        2942001000

                        Ketenes

                        6,5

                        0

                        2942009010

                        Copper acetoarsenite

                        6,5

                        0

                        2942009090

                        Other

                        6,5

                        0

                        3001201000

                        Gland extracts

                        0

                        0

                        3001202000

                        Liver extracts

                        0

                        0

                        3001203000

                        Gall bag extracts

                        0

                        0

                        3001204000

                        Panceus extracts

                        0

                        0

                        3001205000

                        Stomach extracts

                        0

                        0

                        3001209000

                        Other

                        0

                        0

                        3001901010

                        Of human body

                        0

                        0

                        3001901090

                        Other

                        0

                        0

                        3001902010

                        Bear’s gall

                        0

                        0

                        3001902090

                        Other

                        0

                        0

                        3001909010

                        Heparin and its salts

                        0

                        0

                        3001909020

                        Of human body

                        0

                        0

                        3001909090

                        Other

                        0

                        0

                        3002101000

                        Preparations of blood fractions and put up in packings as medicaments

                        0

                        0

                        3002102010

                        Haemoglobin

                        0

                        0

                        3002102020

                        Globulins

                        0

                        0

                        3002103000

                        Thrombin and prothrombinase

                        0

                        0

                        3002109010

                        Antisera

                        0

                        0

                        3002109020

                        Serums and blood plasma (excluding reproduced by synthesis)

                        0

                        0

                        3002109090

                        Other

                        0

                        0

                        3002200000

                        Vaccines for human medicine

                        0

                        0

                        3002301000

                        Vaccines against foot and mouth disease

                        0

                        0

                        3002309000

                        Other

                        0

                        0

                        3002901000

                        Human blood

                        0

                        0

                        3002902000

                        Animal blood (prepared for therapeutic, prophylactic or diagnostic uses)

                        0

                        0

                        3002903010

                        Saxitoxin

                        6,5

                        0

                        3002903020

                        Ricin

                        8

                        0

                        3002903090

                        Other

                        0

                        0

                        3002904000

                        Microbial culture

                        0

                        0

                        3002905000

                        Virus and anti-virus

                        0

                        0

                        3002906000

                        Bacteriophage

                        0

                        0

                        3002909000

                        Other

                        0

                        0

                        3003101000

                        Containing penicillines or derivatives thereof, with a penicillanic acid structure

                        8

                        0

                        3003102000

                        Containing streptomycins or their derivatives

                        8

                        0

                        3003201000

                        Anti-tuberculosis preparations and anti cancer preparations

                        8

                        3

                        3003209010

                        Preparations containing chloramphenicol

                        8

                        0

                        3003209090

                        Other

                        8

                        0

                        3003310000

                        Containing insulin

                        8

                        0

                        3003391010

                        Preparations containing pituitary (anterior) hormones

                        8

                        0

                        3003391020

                        Preparations containing pituitary (posterior) hormones

                        8

                        0

                        3003392000

                        Preparations containing salivary gland hormones

                        8

                        0

                        3003393000

                        Preparations containing thyroid and parathyroid hormones

                        8

                        0

                        3003394000

                        Preparations containing anabolic steroids

                        8

                        0

                        3003395000

                        Preparations containing adrenal cortical hormones

                        8

                        0

                        3003396000

                        Preparations containing adrenal medulla hormones

                        8

                        0

                        3003397000

                        Preparations containing male sex hormones

                        8

                        3

                        3003398000

                        Preparations containing estrogens and gestagens, progestins

                        8

                        0

                        3003399000

                        Other

                        8

                        0

                        3003401000

                        Anti-cancer preparations

                        8

                        0

                        3003409110

                        Preparations containing morphine

                        8

                        0

                        3003409120

                        Preparations containing quinine

                        8

                        0

                        3003409130

                        Preparations containing theobromine

                        8

                        0

                        3003409210

                        Preparations containing caffeine

                        8

                        0

                        3003409220

                        Preparations containing strychnine

                        8

                        0

                        3003409230

                        Preparations containing ephedrine

                        8

                        0

                        3003409310

                        Preparations containing cocaine

                        8

                        0

                        3003409320

                        Preparations containing alkaloids of rye ergot

                        8

                        0

                        3003409330

                        Preparations containing nicotine

                        8

                        0

                        3003409400

                        Preparations containing atropine and homatropine

                        8

                        0

                        3003409500

                        Preparations containing arecoline

                        8

                        0

                        3003409600

                        Preparations containing piperine

                        8

                        0

                        3003409900

                        Other

                        8

                        0

                        3003901000

                        Anti-tuberculosis preparations anthelmintic preparations and anticancer preparations

                        8

                        0

                        3003909100

                        Preparations containing aspirin

                        8

                        0

                        3003909200

                        Preparations containing anti allergic agents

                        8

                        3

                        3003909300

                        Preparations containing vitamins

                        8

                        0

                        3003909400

                        Preparations containing antler

                        8

                        0

                        3003909500

                        Preparations containing ginseng

                        8

                        0

                        3003909600

                        Preparations containing royal jelly

                        8

                        0

                        3003909900

                        Other

                        8

                        3

                        3004101000

                        Containing penicillins or derivatives thereof, with a penicillanic acid structure

                        8

                        0

                        3004102000

                        Containing streptomycins or their derivatives

                        8

                        3

                        3004201000

                        Anti-tuberculosis preparations, anthelmintic preparations and anti cancer preparations

                        8

                        0

                        3004209100

                        Preparations containing chloramphenicol

                        8

                        0

                        3004209200

                        Preparations containing erythromycin

                        8

                        3

                        3004209300

                        Preparations containing oxy-tetracycline

                        8

                        0

                        3004209400

                        Preparations containing kanamycin

                        8

                        0

                        3004209900

                        Other

                        8

                        3

                        3004310000

                        Containing insulin

                        8

                        3

                        3004320000

                        Containing corticosteroid hormones, their derivatives or structural analogues

                        8

                        3

                        3004391010

                        Preparations containing pituitary (anterior) hormones

                        8

                        3

                        3004391020

                        Preparations containing pituitary (posterior) hormones

                        8

                        0

                        3004392000

                        Preparations containing salivary gland hormones

                        8

                        0

                        3004393000

                        Preparations containing thyroid and parathyroid hormones

                        8

                        0

                        3004394000

                        Preparations containing anabolic steroids

                        8

                        0

                        3004395000

                        Preparations containing adrenal medulla hormones

                        8

                        0

                        3004396000

                        Preparations containing male sex hormones

                        8

                        0

                        3004397000

                        Preparations containing estrogens and gestagens, progestins

                        8

                        3

                        3004399000

                        Other

                        8

                        3

                        3004401000

                        Anti-cancer preparations

                        8

                        3

                        3004409110

                        Preparations containing morphine

                        8

                        0

                        3004409120

                        Preparations containing quinine

                        8

                        0

                        3004409130

                        Preparations containing theobromine

                        8

                        0

                        3004409210

                        Preparations containing caffeine

                        8

                        0

                        3004409220

                        Preparations containing strychinine

                        8

                        0

                        3004409230

                        Preparations containing ephedrine

                        8

                        0

                        3004409310

                        Preparations containing cocaine

                        8

                        0

                        3004409320

                        Preparations containing alkaloids of rye ergot

                        8

                        0

                        3004409330

                        Preparations containing nicotine

                        8

                        3

                        3004409400

                        Preparations containing atropine and homatropine

                        8

                        0

                        3004409500

                        Preparations containing arecoline

                        8

                        0

                        3004409600

                        Preparations containing piperine

                        8

                        0

                        3004409900

                        Other

                        8

                        3

                        3004501000

                        Preparations containing vitamin A

                        8

                        0

                        3004502010

                        Preparations containing vitamin B1

                        8

                        0

                        3004502090

                        Other

                        8

                        3

                        3004503000

                        Preparations containing vitamin C

                        8

                        3

                        3004504000

                        Preparations containing vitamin D

                        8

                        0

                        3004505000

                        Preparations containing vitamin E

                        8

                        0

                        3004506000

                        Preparations containing vitamin H

                        8

                        0

                        3004507000

                        Preparations containing vitamin K

                        8

                        0

                        3004509000

                        Other

                        8

                        3

                        3004901000

                        Anti-tuberculosis preparations, anthelmintic preparations and anti cancer preparations

                        8

                        3

                        3004909100

                        Preparations containing aspirin

                        8

                        0

                        3004909200

                        Preparations containing anti allergic agents

                        8

                        0

                        3004909300

                        Preparations containing antler

                        8

                        0

                        3004909400

                        Preparations containing ginseng

                        8

                        0

                        3004909500

                        Preparations containing royal jelly

                        8

                        0

                        3004909900

                        Other

                        8

                        3

                        3005101000

                        Adhesive plasters

                        0

                        0

                        3005109000

                        Other

                        0

                        0

                        3005901000

                        Waddings

                        0

                        0

                        3005902000

                        Gauze

                        0

                        0

                        3005903000

                        Bandages

                        0

                        0

                        3005904000

                        Prepared dressings and poultices

                        0

                        0

                        3005909000

                        Other

                        0

                        0

                        3006101010

                        Sterile surgical catgut

                        0

                        0

                        3006101020

                        Sterile suture materials (including sterile absorbable surgical or dental yarns)

                        0

                        0

                        3006102000

                        Sterile tissue adhesives for surgical wound closure

                        0

                        0

                        3006103000

                        Sterile laminaria and sterile laminaria tents

                        0

                        0

                        3006104000

                        Sterile absorbable surgical haemostatics

                        0

                        0

                        3006105010

                        Of plastics

                        6,5

                        0

                        3006105020

                        Of knitted or crocheted fabrics

                        8

                        0

                        3006105090

                        Other

                        0

                        0

                        3006200000

                        Blood-grouping reagents

                        0

                        0

                        3006301000

                        Opacifying preparations for x ray examination

                        0

                        0

                        3006302000

                        Diagnostic reagents (designed to be administered to the patient)

                        0

                        0

                        3006401000

                        Dental cements

                        0

                        0

                        3006402000

                        Dental fillings

                        0

                        0

                        3006403000

                        Bone reconstruction cements

                        0

                        0

                        3006500000

                        First-aid boxes and kits

                        0

                        0

                        3006600000

                        Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides

                        0

                        0

                        3006700000

                        Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments

                        6,5

                        0

                        3006910000

                        Appliances identifiable for ostomy use

                        8

                        3

                        3006921010

                        Skin and bone grafts

                        0

                        0

                        3006921090

                        Other

                        0

                        0

                        3006922010

                        Preparations of blood fractions and put up in packings as medicaments

                        0

                        0

                        3006922020

                        Haemoglobin and globulins

                        0

                        0

                        3006922031

                        Saxitoxin

                        6,5

                        0

                        3006922032

                        Ricin

                        8

                        0

                        3006922090

                        Other

                        0

                        0

                        3006923000

                        Of heading 30.03 or 30.04

                        8

                        0

                        3006924000

                        Of heading 30.05 or 30.06

                        0

                        0

                        3006925000

                        Of subheading 3824.90

                        6,5

                        0

                        3101001010

                        Guano

                        6,5

                        0

                        3101001090

                        Other

                        6,5

                        0

                        3101002000

                        Vegetable fertilisers

                        6,5

                        0

                        3101003000

                        Fertilisers produced by the mixing or chemical treatment of animal or vegetable products

                        6,5

                        0

                        3102101000

                        Agricultural fertilisers or for manufacturing agricultural fertilisers

                        2

                        3

                        3102109000

                        Other

                        6,5

                        3

                        3102210000

                        Ammonium sulphate

                        6,5

                        0

                        3102291000

                        Double salts of ammonium sulphate and ammonium nitrate

                        6,5

                        0

                        3102292000

                        Mixtures of ammonium sulphate and ammonium nitrate

                        6,5

                        0

                        3102300000

                        Ammonium nitrate, whether or not in aqueous solution

                        6,5

                        0

                        3102400000

                        Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances

                        6,5

                        0

                        3102501000

                        Natural

                        6,5

                        0

                        3102509000

                        Other

                        6,5

                        0

                        3102600000

                        Double salts and mixtures of calcium nitrate and ammonium nitrate

                        6,5

                        0

                        3102800000

                        Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution

                        6,5

                        0

                        3102901000

                        Double salts of calcium nitrate and magnesium nitrate

                        6,5

                        0

                        3102909000

                        Other

                        6,5

                        0

                        3103100000

                        Superphosphates

                        6,5

                        0

                        3103901000

                        Disintegrated (calcined) calcium phosphates

                        6,5

                        0

                        3103902000

                        Calcium hydrogenorthophosphate containing not less than 0,2 % by weight of fluorine

                        6,5

                        0

                        3103903000

                        Other calcium phosphate

                        6,5

                        0

                        3103904000

                        Mixtures of phosphatic fertilisers

                        6,5

                        0

                        3103909000

                        Other

                        6,5

                        0

                        3104200000

                        Potassium chloride

                        0

                        0

                        3104301000

                        Not more than 52 % by weight of K2O

                        1

                        0

                        3104309000

                        Other

                        6,5

                        0

                        3104901010

                        Not more than 30 % by weight of K2O

                        1

                        0

                        3104901090

                        Other

                        6,5

                        0

                        3104909000

                        Other

                        1

                        0

                        3105100000

                        Goods of the this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg

                        6,5

                        0

                        3105200000

                        Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium

                        6,5

                        0

                        3105300000

                        Diammonium hydrogenorthophosphate (diammonium phosphate)

                        6,5

                        0

                        3105400000

                        Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)

                        6,5

                        0

                        3105510000

                        Containing nitrates and phosphates

                        6,5

                        0

                        3105590000

                        Other

                        6,5

                        0

                        3105600000

                        Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium

                        6,5

                        0

                        3105901000

                        Fertilisers containing nitrogen and potassium

                        6,5

                        0

                        3105909000

                        Other

                        6,5

                        0

                        3201100000

                        Quebracho extract

                        8

                        0

                        3201200000

                        Wattle extract

                        8

                        0

                        3201901010

                        Extracts from mangrove

                        8

                        0

                        3201901020

                        Extracts from myrobolans

                        8

                        0

                        3201901030

                        Extracts from sumach

                        8

                        0

                        3201901040

                        Extracts from gambier

                        8

                        0

                        3201901090

                        Other

                        8

                        0

                        3201902000

                        Tannins (tannic acids) and their salts

                        6,5

                        0

                        3201903000

                        Ethers or esters of tannins

                        6,5

                        0

                        3201904000

                        Other derivatives of tannins

                        6,5

                        0

                        3202101000

                        Aromatic syntans

                        6,5

                        0

                        3202102000

                        Alkylsulphonylchlorides

                        6,5

                        0

                        3202103000

                        Resinic tanning products

                        6,5

                        0

                        3202109000

                        Other

                        6,5

                        0

                        3202901000

                        Inorganic tanning products

                        6,5

                        0

                        3202902000

                        Artificial bates

                        6,5

                        3

                        3202909000

                        Other

                        6,5

                        0

                        3203001100

                        Natural indigo

                        6,5

                        0

                        3203001910

                        Logwood

                        6,5

                        0

                        3203001920

                        Sandal wood

                        6,5

                        0

                        3203001930

                        Chlorophyll

                        6,5

                        0

                        3203001990

                        Other

                        6,5

                        0

                        3203002010

                        Cochineal

                        6,5

                        0

                        3203002020

                        Kermes

                        6,5

                        0

                        3203002030

                        Sepia

                        6,5

                        0

                        3203002090

                        Other

                        6,5

                        0

                        3203003000

                        Preparations based on colouring matter of vegetable or animal origin

                        6,5

                        0

                        3204111000

                        Preparations based on disperse dyes (press cake)

                        4

                        0

                        3204119000

                        Other

                        8

                        0

                        3204121000

                        Acid dyes and preparations based thereon

                        8

                        0

                        3204122000

                        Mordant dyes and preparations based thereon

                        8

                        0

                        3204130000

                        Basic dyes and preparations based thereon

                        8

                        0

                        3204140000

                        Direct dyes and preparations based thereon

                        8

                        0

                        3204150000

                        Vat dyes (including those usable in that state as pigments) and preparations based thereon

                        8

                        0

                        3204160000

                        Reactive dyes and preparations based thereon

                        8

                        0

                        3204170000

                        Pigments and preparations based thereon

                        8

                        0

                        3204191000

                        Solvent dyes and preparations based thereon

                        8

                        0

                        3204192000

                        Rapid dyes and preparations based thereon

                        8

                        0

                        3204193000

                        Sulphide dyes and sulphide vat dyes and preparations based thereon

                        8

                        0

                        3204199000

                        Other

                        8

                        0

                        3204200000

                        Synthetic organic products of a kind used as fluorescent brightening agents

                        6,5

                        0

                        3204901000

                        Synthetic organic products of the kind used as luminophores

                        6,5

                        0

                        3204909000

                        Other

                        6,5

                        0

                        3205001000

                        Pigment plastic colour bases

                        6,5

                        0

                        3205009000

                        Other

                        6,5

                        0

                        3206110000

                        Containing 80 % or more by weight of titanium dioxide calculated on the dry matter

                        6,5

                        0

                        3206190000

                        Other

                        6,5

                        0

                        3206200000

                        Pigments and preparations based on chromium compounds

                        6,5

                        0

                        3206411000

                        Ultramarine

                        6,5

                        0

                        3206419000

                        Other

                        6,5

                        0

                        3206421000

                        Lithopones

                        6,5

                        0

                        3206429000

                        Other

                        6,5

                        0

                        3206491000

                        Zinc grey

                        6,5

                        0

                        3206492000

                        Mineral black

                        6,5

                        0

                        3206493000

                        Coloured earths

                        6,5

                        0

                        3206494000

                        Soluble vandyke brown

                        6,5

                        0

                        3206495000

                        Pigments based on cobalt compounds

                        6,5

                        0

                        3206496000

                        Pigments and preparations based on cadmium compounds

                        6,5

                        0

                        3206499000

                        Other

                        6,5

                        0

                        3206500000

                        Inorganic products of a kind used as luminophores

                        6,5

                        0

                        3207100000

                        Prepared pigments, prepared opacifiers, prepared colours and similar preparations

                        6,5

                        0

                        3207201000

                        Vitrifiable enamels and glazes

                        6,5

                        0

                        3207202000

                        Engobes (slips)

                        6,5

                        0

                        3207209000

                        Other

                        6,5

                        0

                        3207301000

                        Of gold

                        6,5

                        0

                        3207302000

                        Of platinum

                        6,5

                        0

                        3207303000

                        Of palladium

                        6,5

                        0

                        3207304000

                        Of silver

                        6,5

                        0

                        3207309000

                        Other

                        6,5

                        0

                        3207400000

                        Glass frit and other glass, in the form of powder, granules or flakes

                        6,5

                        5

                        3208101010

                        Enamels

                        6,5

                        0

                        3208101090

                        Other

                        8

                        0

                        3208102000

                        Varnishes (including lacquers)

                        6,5

                        0

                        3208103000

                        Solutions as defined in Note 4 to this Chapter

                        6,5

                        0

                        3208201011

                        Enamels

                        6,5

                        0

                        3208201019

                        Other

                        8

                        0

                        3208201020

                        Varnishes (including lacquers)

                        6,5

                        0

                        3208201030

                        Solutions as defined in Note 4 to this Chapter

                        6,5

                        0

                        3208202011

                        Enamels

                        6,5

                        0

                        3208202019

                        Other

                        8

                        0

                        3208202020

                        Varnishes (including lacquers)

                        6,5

                        0

                        3208202030

                        Solutions as defined in Note 4 to this Chapter

                        6,5

                        0

                        3208901011

                        Enamels

                        6,5

                        0

                        3208901019

                        Other

                        8

                        0

                        3208901020

                        Varnishes (including lacquers)

                        6,5

                        0

                        3208901030

                        Solutions as defined in Note 4 to this Chapter

                        6,5

                        0

                        3208909011

                        Enamels

                        6,5

                        0

                        3208909019

                        Other

                        8

                        0

                        3208909020

                        Varnishes (including lacquers)

                        6,5

                        0

                        3208909030

                        Solutions as defined in Note 4 to this Chapter

                        6,5

                        0

                        3209101011

                        Enamels

                        6,5

                        0

                        3209101019

                        Other

                        8

                        0

                        3209101020

                        Varnishes (including lacquers)

                        6,5

                        0

                        3209102010

                        Paints (including enamels)

                        6,5

                        0

                        3209102020

                        Varnishes (including lacquers)

                        6,5

                        0

                        3209901011

                        Enamels

                        6,5

                        0

                        3209901019

                        Other

                        8

                        0

                        3209901020

                        Varnishes (including lacquers)

                        6,5

                        0

                        3209909011

                        Enamels

                        6,5

                        0

                        3209909019

                        Other

                        8

                        0

                        3209909020

                        Varnishes (including lacquers)

                        6,5

                        0

                        3210001011

                        Enamels

                        6,5

                        0

                        3210001019

                        Other

                        8

                        0

                        3210001091

                        Enamels

                        6,5

                        0

                        3210001099

                        Other

                        8

                        0

                        3210002010

                        Oil varnishes

                        6,5

                        0

                        3210002020

                        Varnishes and lacquers based on lac, natural gum or resins

                        6,5

                        0

                        3210002030

                        Varnishes based on bitumen,pitch or similar products

                        6,5

                        0

                        3210002040

                        Liquid varnishes containing no solvent

                        6,5

                        0

                        3210003010

                        Distempers

                        6,5

                        0

                        3210003090

                        Other

                        6,5

                        0

                        3211000000

                        Prepared driers

                        6,5

                        0

                        3212100000

                        Stamping foils

                        6,5

                        0

                        3212901000

                        Dyes and other colouring matter put up in forms or packings for retail sale

                        6,5

                        0

                        3212909000

                        Other

                        6,5

                        0

                        3213101000

                        Oil colours

                        8

                        0

                        3213102000

                        Water colours

                        8

                        0

                        3213109000

                        Other

                        8

                        0

                        3213901000

                        Oil colours

                        8

                        0

                        3213902000

                        Water colours

                        8

                        0

                        3213909000

                        Other

                        8

                        0

                        3214101060

                        Based on rubber

                        6,5

                        0

                        3214101080

                        Resin mastics and cements

                        6,5

                        0

                        3214101090

                        Other

                        8

                        0

                        3214102000

                        Painters’ fillings

                        6,5

                        0

                        3214109000

                        Other

                        6,5

                        0

                        3214900000

                        Other

                        6,5

                        0

                        3215110000

                        Black

                        6,5

                        0

                        3215190000

                        Other

                        6,5

                        0

                        3215901000

                        Writing ink

                        6,5

                        0

                        3215902000

                        Drawing ink

                        6,5

                        0

                        3215903000

                        Copying ink

                        6,5

                        0

                        3215904010

                        Of oil

                        6,5

                        0

                        3215904020

                        Of water

                        6,5

                        0

                        3215904030

                        Of oil and water

                        6,5

                        0

                        3215905000

                        Metallic ink

                        6,5

                        0

                        3215906010

                        Of oil

                        6,5

                        0

                        3215906020

                        Of water

                        6,5

                        0

                        3215906030

                        Of oil and water

                        6,5

                        0

                        3215909000

                        Other

                        6,5

                        0

                        3301120000

                        Of orange

                        5

                        0

                        3301130000

                        Of lemon

                        5

                        0

                        3301190000

                        Other

                        5

                        0

                        3301240000

                        Of peppermint (Mentha piperita)

                        5

                        0

                        3301250000

                        Of other mints

                        5

                        0

                        3301291000

                        Vanilla oil

                        5

                        0

                        3301292000

                        Citronella oil

                        5

                        0

                        3301293000

                        Cinnamon bark oil

                        5

                        0

                        3301294000

                        Cinnamon leaf oil

                        5

                        0

                        3301299000

                        Other

                        5

                        0

                        3301300000

                        Resinoids

                        8

                        0

                        3301901000

                        Terpenic by-products of the deterpenation of essential oils

                        8

                        0

                        3301902000

                        Concentrates of essential oils

                        8

                        0

                        3301903000

                        Aqueous distillates and aqueous solutions of essential oils

                        8

                        0

                        3301904100

                        Of opium

                        8

                        0

                        3301904200

                        Of liquorice

                        8

                        0

                        3301904300

                        Of hops

                        30

                        0

                        3301904400

                        Of pyrethrum or of the roots of plants containing rotenone

                        8

                        0

                        3301904510

                        Of white ginseng

                        20

                        13

                        3301904520

                        Of red ginseng

                        754,3

                        10

                        3301904530

                        Of other ginseng

                        20

                        10

                        3301904600

                        Of cashew nut shell liquid

                        8

                        0

                        3301904700

                        Of natural lacquer

                        8

                        0

                        3301904800

                        Other

                        8

                        0

                        3302101000

                        Of a kind used in the food industries

                        8

                        0

                        3302102011

                        Compound alcoholic preparations

                        30

                        0

                        3302102019

                        Other

                        8

                        0

                        3302102090

                        Other

                        8

                        0

                        3302900000

                        Other

                        8

                        3

                        3303001000

                        Perfumes and scents

                        8

                        3

                        3303002000

                        Toilet waters

                        8

                        0

                        3304101000

                        Lipsticks

                        8

                        3

                        3304109000

                        Other

                        8

                        3

                        3304201000

                        Eye shadows

                        8

                        3

                        3304209000

                        Other

                        8

                        3

                        3304301000

                        Nail enamels

                        8

                        3

                        3304309000

                        Other

                        8

                        0

                        3304911000

                        Face powders

                        8

                        5

                        3304912000

                        Baby powders (including talcum powder)

                        8

                        0

                        3304919000

                        Other

                        8

                        0

                        3304991000

                        Skin care cosmetics

                        8

                        5

                        3304992000

                        Make-up cosmetics

                        8

                        3

                        3304993000

                        Baby cosmetics

                        8

                        0

                        3304999000

                        Other

                        8

                        3

                        3305100000

                        Shampoos

                        8

                        3

                        3305200000

                        Preparations for permanent waving or straightening

                        8

                        3

                        3305300000

                        Hair lacquers

                        8

                        0

                        3305901000

                        Hair rinses

                        8

                        5

                        3305902000

                        Hair creams

                        8

                        3

                        3305909000

                        Other

                        8

                        3

                        3306100000

                        Dentifrices

                        8

                        0

                        3306201011

                        Not more than 70 decitex

                        8

                        0

                        3306201019

                        Other

                        8

                        0

                        3306201020

                        Of measuring per single yarn more than 50 tex

                        8

                        0

                        3306209000

                        Other

                        8

                        3

                        3306901000

                        Preparation for oral hygiene

                        8

                        0

                        3306902000

                        Preparations for dental hygiene

                        8

                        0

                        3307101000

                        After-shaving lotions

                        8

                        0

                        3307109000

                        Other

                        8

                        0

                        3307200000

                        Personal deodorants and antiperspirants

                        8

                        0

                        3307301000

                        Perfumed bath salts

                        8

                        0

                        3307302000

                        Other bath preparations

                        8

                        0

                        3307410000

                        ‘Agarbatti’ and other odoriferous preparations which operate by burning

                        8

                        0

                        3307490000

                        Other

                        8

                        0

                        3307901000

                        Depilatories

                        8

                        0

                        3307902000

                        Scented sachets

                        8

                        0

                        3307903000

                        Contact lens solutions or artificial eye solutions

                        6,5

                        0

                        3307909000

                        Other

                        6,5

                        0

                        3401111000

                        Medicated soaps

                        6,5

                        0

                        3401119000

                        Other

                        8

                        5

                        3401191010

                        Laundry soaps

                        6,5

                        0

                        3401191090

                        Other

                        6,5

                        3

                        3401192000

                        Paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent

                        6,5

                        0

                        3401200000

                        Soap in other forms

                        6,5

                        0

                        3401300000

                        Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap

                        6,5

                        0

                        3402110000

                        Anionic

                        8

                        5

                        3402120000

                        Cationic

                        8

                        5

                        3402131000

                        Material for manufacturing agricultural chemicals (registered material under the Agricultural Chemicals Management Act)

                        2

                        7

                        3402139000

                        Other

                        8

                        7

                        3402190000

                        Other

                        8

                        5

                        3402201000

                        Washing preparations

                        6,5

                        3

                        3402202000

                        Cleaning preparations

                        6,5

                        3

                        3402209000

                        Other

                        6,5

                        3

                        3402901000

                        Surface-active preparations

                        6,5

                        5

                        3402902000

                        Washing preparations

                        6,5

                        5

                        3402903000

                        Cleaning preparations

                        6,5

                        5

                        3403111000

                        Preparations for the treatment of textile materials

                        6,5

                        0

                        3403112000

                        Preparations for the treatment of leather or furskins

                        6,5

                        0

                        3403119000

                        Other

                        6,5

                        0

                        3403191000

                        Cutting oil preparations

                        6,5

                        0

                        3403192000

                        Bolt or nut release preparations

                        6,5

                        0

                        3403193000

                        Anti-rust or anti-corrosion preparations

                        6,5

                        5

                        3403194000

                        Mold release preparations

                        6,5

                        0

                        3403195000

                        Lubricating preparations used in wire drawing

                        6,5

                        0

                        3403199000

                        Other

                        6,5

                        0

                        3403911000

                        Preparations for the treatment or textile materials

                        6,5

                        0

                        3403912000

                        Preparations for the treatment of leather or furskins

                        6,5

                        5

                        3403919000

                        Other

                        6,5

                        0

                        3403991000

                        Cutting oil preparations

                        6,5

                        0

                        3403992000

                        Lubricating preparations used in wire drawing

                        6,5

                        0

                        3403999000

                        Other

                        6,5

                        0

                        3404200000

                        Of poly(oxyethylene) (polyethylene glycol)

                        6,5

                        0

                        3404901010

                        Of chloroparaffines

                        6,5

                        0

                        3404901020

                        Of opals

                        6,5

                        0

                        3404901030

                        Of polyalkylenes

                        6,5

                        0

                        3404901040

                        Of chemically modified lignite

                        6,5

                        0

                        3404901090

                        Other

                        6,5

                        0

                        3404902000

                        Prepared waxes

                        8

                        0

                        3405100000

                        Polishes, creams and similar preparations for footwear or leather

                        6,5

                        3

                        3405200000

                        Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork

                        6,5

                        0

                        3405300000

                        Polishes and similar preparations for coachwork, other than metal polishes

                        6,5

                        3

                        3405400000

                        Scouring pastes and powders and other scouring preparations

                        6,5

                        3

                        3405901010

                        Based on chalk

                        6,5

                        0

                        3405901020

                        Based on kieselguhr

                        6,5

                        0

                        3405901030

                        Based on diamond powder or dust

                        6,5

                        0

                        3405901090

                        Other

                        6,5

                        0

                        3405909000

                        Other

                        6,5

                        3

                        3406000000

                        Candles, tapers and the like.

                        8

                        0

                        3407001000

                        Modelling pastes

                        6,5

                        0

                        3407002000

                        Preparations known as ‘dental wax’ or as ‘dental impression compounds’

                        6,5

                        0

                        3407003000

                        Other preparations for use in dentistry, with a basis of plaster

                        6,5

                        0

                        3501101000

                        For manufacturing coffee creamer

                        8

                        5

                        3501109000

                        Other

                        20

                        5

                        3501901110

                        For manufacturing coffee creamer

                        8

                        5

                        3501901190

                        Other

                        20

                        5

                        3501901200

                        Other casein derivatives

                        20

                        5

                        3501902000

                        Casein glues

                        20

                        5

                        3502110000

                        Dried

                        8

                        5

                        3502190000

                        Other

                        8

                        5

                        3502200000

                        Milk albumin, including concentrates of two or more whey proteins

                        8

                        5

                        3502901000

                        Albuminates and other albumin derivatives

                        8

                        0

                        3502909000

                        Other

                        8

                        0

                        3503001010

                        Gelatin

                        8

                        3

                        3503001020

                        Gelatin derivatives

                        8

                        0

                        3503002000

                        Isinglass

                        8

                        0

                        3503003000

                        Other glues of animal origin

                        8

                        0

                        3504001010

                        Peptones

                        8

                        0

                        3504001020

                        Derivatives of peptones

                        8

                        0

                        3504002010

                        Keratins

                        8

                        0

                        3504002020

                        Nucleoproteids

                        8

                        0

                        3504002030

                        Protein isolates

                        8

                        0

                        3504002090

                        Other

                        8

                        0

                        3504003000

                        Hide powder

                        8

                        0

                        3505101000

                        Dextrins

                        8

                        0

                        3505102000

                        Soluble starch (amylogen)

                        8

                        10

                        3505103000

                        Roasted starches

                        385,7

                        10

                        3505104010

                        For food

                        385,7

                        See paragraph 15 of Appendix 2-A-1

                        See Annex 3

                        3505104090

                        Other

                        385,7

                        See paragraph 15 of Appendix 2-A-1

                        See Annex 3

                        3505105010

                        For food

                        385,7

                        See paragraph 15 of Appendix 2-A-1

                        See Annex 3

                        3505105090

                        Other

                        385,7

                        See paragraph 15 of Appendix 2-A-1

                        See Annex 3

                        3505109010

                        For food

                        385,7

                        10

                        3505109090

                        Other

                        385,7

                        10

                        3505201000

                        Starch glues

                        201,2

                        10

                        3505202000

                        Dextrin glues

                        201,2

                        10

                        3505209000

                        Other

                        201,2

                        10

                        3506101000

                        Based on rubber

                        6,5

                        5

                        3506102000

                        Based on plastic (including artificial resins)

                        6,5

                        5

                        3506109000

                        Other

                        6,5

                        5

                        3506910000

                        Adhesives based on polymers of headings 39.01 to 39.13 or on rubber

                        6,5

                        5

                        3506991000

                        Vienna glues

                        6,5

                        0

                        3506992000

                        Glues obtained by chemically treating natural gums

                        6,5

                        0

                        3506993000

                        Glues based on silicates

                        6,5

                        0

                        3506999000

                        Other

                        6,5

                        5

                        3507100000

                        Rennet and concentrates thereof

                        6,5

                        0

                        3507901010

                        Trypsin

                        6,5

                        0

                        3507901020

                        Chymotrypsin

                        6,5

                        0

                        3507901030

                        Alpha-amylase

                        6,5

                        0

                        3507901040

                        Lipase

                        6,5

                        0

                        3507901090

                        Other

                        6,5

                        0

                        3507902000

                        Pepsin

                        6,5

                        0

                        3507903000

                        Malt enzymes

                        6,5

                        0

                        3507904010

                        Papain

                        6,5

                        0

                        3507904020

                        Bromelain

                        6,5

                        0

                        3507904030

                        Ficin

                        6,5

                        0

                        3507906010

                        Amylase

                        6,5

                        0

                        3507906020

                        Protease

                        6,5

                        0

                        3507907000

                        Pectic enzymes

                        6,5

                        0

                        3507908000

                        Cytochrome C

                        6,5

                        0

                        3507909000

                        Other

                        6,5

                        5

                        3601001000

                        Black powders

                        6,5

                        0

                        3601002000

                        Smokeless powders

                        6,5

                        0

                        3602000000

                        Prepared explosives, other than propellent powders

                        6,5

                        0

                        3603001000

                        Safety fuses

                        6,5

                        0

                        3603002000

                        Detonating fuses

                        6,5

                        0

                        3603003000

                        Percussion or detonating caps

                        6,5

                        0

                        3603004000

                        Igniters

                        6,5

                        0

                        3603005000

                        Electric detonators

                        6,5

                        0

                        3604100000

                        Fireworks

                        8

                        0

                        3604901000

                        Signalling flares

                        8

                        0

                        3604909000

                        Other

                        8

                        0

                        3605001000

                        Yellow phosphorus match

                        8

                        0

                        3605009000

                        Other

                        8

                        0

                        3606100000

                        Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3

                        8

                        0

                        3606901010

                        Meta fuel

                        8

                        0

                        3606901020

                        Hexamine

                        8

                        0

                        3606901030

                        Solidified alcohols

                        8

                        0

                        3606901090

                        Other

                        8

                        0

                        3606902010

                        Lighter flints

                        8

                        0

                        3606902090

                        Other

                        8

                        0

                        3606909010

                        Lighter flints

                        8

                        0

                        3606909090

                        Other

                        8

                        0

                        3701100000

                        For X-ray

                        6,5

                        3

                        3701200000

                        Instant print film

                        8

                        3

                        3701301000

                        For making semiconductor

                        6,5

                        0

                        3701309100

                        For graphic art

                        6,5

                        0

                        3701309200

                        For printed circuit board

                        6,5

                        0

                        3701309910

                        For astronomy

                        8

                        0

                        3701309920

                        For aerial photography

                        8

                        0

                        3701309991

                        For Flat Panel Display (blank mask)

                        3

                        3

                        3701309999

                        Other

                        8

                        3

                        3701911000

                        For making semiconductor

                        6,5

                        0

                        3701919100

                        For graphic art

                        6,5

                        0

                        3701919200

                        For printed circuit board

                        6,5

                        0

                        3701919910

                        For astronomy

                        8

                        0

                        3701919920

                        For aerial photography

                        8

                        0

                        3701919990

                        Other

                        8

                        0

                        3701991000

                        For making semiconductor

                        3

                        3

                        3701999100

                        For graphic art

                        6,5

                        0

                        3701999200

                        For printed circuit board

                        6,5

                        0

                        3701999910

                        For astronomy

                        8

                        0

                        3701999920

                        For aerial photography

                        8

                        0

                        3701999990

                        Other

                        8

                        3

                        3702100000

                        For X-ray

                        6,5

                        0

                        3702311110

                        Negatives

                        6,5

                        0

                        3702311120

                        Positives

                        6,5

                        0

                        3702311210

                        Negatives

                        6,5

                        3

                        3702311220

                        Positives

                        6,5

                        0

                        3702311910

                        Negatives

                        6,5

                        0

                        3702311920

                        Positives

                        6,5

                        0

                        3702312000

                        For graphic art

                        6,5

                        0

                        3702313000

                        For printed circuit board

                        6,5

                        0

                        3702319010

                        For photo-electric sound recording

                        8

                        0

                        3702319020

                        For aerial photography

                        8

                        0

                        3702319090

                        Other

                        8

                                    –

                                    Instant print film

                        3

                                    –

                                    other

                        0

                        3702321110

                        Negatives

                        6,5

                        0

                        3702321120

                        Positives

                        6,5

                        0

                        3702321210

                        Negatives

                        6,5

                        0

                        3702321220

                        Positives

                        6,5

                        0

                        3702321910

                        Negatives

                        6,5

                        0

                        3702321920

                        Positives

                        6,5

                        0

                        3702322000

                        For graphic art

                        6,5

                        0

                        3702323000

                        For printed circuit board

                        6,5

                        0

                        3702329010

                        For photo-electric sound recording

                        8

                        0

                        3702329020

                        For aerial photography

                        8

                        0

                        3702329030

                        Instant print film

                        8

                        3

                        3702329090

                        Other

                        8

                        0

                        3702391110

                        Negatives

                        6,5

                        0

                        3702391120

                        Positives

                        6,5

                        0

                        3702391210

                        Negatives

                        6,5

                        0

                        3702391220

                        Positives

                        6,5

                        0

                        3702391910

                        Negatives

                        6,5

                        0

                        3702391920

                        Positives

                        6,5

                        0

                        3702392000

                        For graphic art

                        6,5

                        0

                        3702393000

                        For printed circuit board

                        6,5

                        0

                        3702399010

                        For photo-electric sound recording

                        8

                        0

                        3702399020

                        For aerial photography

                        8

                        0

                        3702399090

                        Other

                        8

                                    –

                                    Instant print film

                        3

                                    –

                                    other

                        0

                        3702411010

                        Negatives

                        6,5

                        0

                        3702411020

                        Positives

                        6,5

                        0

                        3702412000

                        For graphic art

                        6,5

                        0

                        3702413000

                        For printed circuit board

                        6,5

                        0

                        3702419010

                        For photo-electric sound recording

                        8

                        0

                        3702419020

                        For aerial photography

                        8

                        0

                        3702419090

                        Other

                        8

                                    –

                                    Instant print film

                        3

                                    –

                                    other

                        0

                        3702421010

                        Negatives

                        6,5

                        0

                        3702421020

                        Positives

                        6,5

                        0

                        3702422000

                        For graphic art

                        6,5

                        0

                        3702423000

                        For printed circuit board

                        6,5

                        0

                        3702429010

                        For photo-electric sound recording

                        8

                        0

                        3702429020

                        For aerial photography

                        8

                        0

                        3702429090

                        Other

                        8

                                    –

                                    Instant print film

                        3

                                    –

                                    other

                        0

                        3702431010

                        Negatives

                        6,5

                        0

                        3702431020

                        Positives

                        6,5

                        0

                        3702432000

                        For graphic art

                        6,5

                        0

                        3702433000

                        For printed circuit board

                        6,5

                        0

                        3702439010

                        For photo-electric sound recording

                        8

                        0

                        3702439020

                        For aerial photography

                        8

                        0

                        3702439090

                        Other

                        8

                                    –

                                    Instant print film

                        3

                                    –

                                    other

                        0

                        3702441010

                        Negatives

                        6,5

                        0

                        3702441020

                        Positives

                        6,5

                        0

                        3702442000

                        For graphic art

                        6,5

                        0

                        3702443000

                        For printed circuit board

                        6,5

                        3

                        3702449010

                        For photo-electric sound recording

                        8

                        0

                        3702449020

                        For aerial photography

                        8

                        0

                        3702449090

                        Other

                        8

                                    –

                                    Instant print film

                        3

                                    –

                                    other

                        0

                        3702511010

                        Negatives

                        6,5

                        0

                        3702511020

                        Positives

                        6,5

                        0

                        3702512000

                        For graphic art

                        6,5

                        0

                        3702513000

                        For printed circuit board

                        6,5

                        0

                        3702519010

                        For photo-electric sound recording

                        8

                        0

                        3702519020

                        For aerial photography

                        8

                        0

                        3702519090

                        Other

                        8

                        0

                        3702521010

                        Negatives

                        6,5

                        0

                        3702521020

                        Positives

                        6,5

                        0

                        3702522000

                        For graphic art

                        6,5

                        0

                        3702523000

                        For printed circuit board

                        6,5

                        0

                        3702529010

                        For photo-electric sound recording

                        8

                        0

                        3702529020

                        For aerial photography

                        8

                        0

                        3702529090

                        Other

                        8

                        0

                        3702530000

                        Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides

                        8

                        0

                        3702541010

                        Negatives

                        6,5

                        0

                        3702541020

                        Positives

                        6,5

                        0

                        3702542000

                        For graphic art

                        6,5

                        0

                        3702543000

                        For printed circuit board

                        6,5

                        0

                        3702549010

                        For photo-electric sound recording

                        8

                        0

                        3702549020

                        For aerial photography

                        8

                        0

                        3702549090

                        Other

                        8

                        0

                        3702551010

                        Negatives

                        6,5

                        3

                        3702551020

                        Positives

                        6,5

                        0

                        3702552000

                        For graphic art

                        6,5

                        0

                        3702553000

                        For printed circuit board

                        6,5

                        0

                        3702559010

                        For photo-electric sound recording

                        8

                        0

                        3702559020

                        For aerial photography

                        8

                        0

                        3702559090

                        Other

                        8

                        0

                        3702561010

                        Negatives

                        6,5

                        0

                        3702561020

                        Positives

                        6,5

                        0

                        3702562000

                        For graphic art

                        6,5

                        3

                        3702563000

                        For printed circuit board

                        6,5

                        0

                        3702569010

                        For photo-electric sound recording

                        8

                        0

                        3702569020

                        For aerial photography

                        8

                        0

                        3702569090

                        Other

                        8

                        0

                        3702911010

                        Negatives

                        6,5

                        0

                        3702911020

                        Positives

                        6,5

                        0

                        3702912000

                        For graphic art

                        6,5

                        0

                        3702913000

                        For printed circuit board

                        6,5

                        0

                        3702919010

                        For photo-electric sound recording

                        8

                        0

                        3702919020

                        For aerial photography

                        8

                        0

                        3702919090

                        Other

                        8

                        0

                        3702931010

                        Negatives

                        6,5

                        0

                        3702931020

                        Positives

                        6,5

                        0

                        3702932000

                        For graphic art

                        6,5

                        0

                        3702933000

                        For printed circuit board

                        6,5

                        0

                        3702939010

                        For photo-electric sound recording

                        8

                        0

                        3702939020

                        For aerial photography

                        8

                        0

                        3702939090

                        Other

                        8

                        0

                        3702941010

                        Negatives

                        6,5

                        0

                        3702941020

                        Positives

                        6,5

                        0

                        3702942000

                        For graphic art

                        6,5

                        0

                        3702943000

                        For printed circuit board

                        6,5

                        0

                        3702949010

                        For photo-electric sound recording

                        8

                        0

                        3702949020

                        For aerial photography

                        8

                        0

                        3702949090

                        Other

                        8

                        0

                        3702951010

                        Negatives

                        6,5

                        0

                        3702951020

                        Positives

                        6,5

                        0

                        3702952000

                        For graphic art

                        6,5

                        0

                        3702953000

                        For printed circuit board

                        6,5

                        0

                        3702959010

                        For photo-electric sound recording

                        8

                        0

                        3702959020

                        For aerial photography

                        8

                        0

                        3702959090

                        Other

                        8

                        0

                        3703101010

                        For x-ray

                        8

                        0

                        3703101020

                        For electro-cardiograph

                        8

                        0

                        3703101030

                        For photo-copying

                        8

                        0

                        3703101040

                        For recording

                        8

                        0

                        3703101090

                        Other

                        8

                        3

                        3703109010

                        For x-ray

                        8

                        0

                        3703109020

                        For electro-cardiograph

                        8

                        0

                        3703109030

                        For photo-copying

                        8

                        0

                        3703109040

                        For recording

                        8

                        0

                        3703109090

                        Other

                        8

                        0

                        3703201000

                        For x-ray

                        8

                        0

                        3703202000

                        For electro-cardiograph

                        8

                        0

                        3703203000

                        For photo-copying

                        8

                        0

                        3703204000

                        For recording

                        8

                        0

                        3703209000

                        Other

                        8

                        3

                        3703901000

                        For x-ray

                        8

                        0

                        3703902000

                        For electro-cardiograph

                        8

                        0

                        3703903000

                        For photo-copying

                        8

                        0

                        3703904000

                        For recording

                        8

                        0

                        3703909000

                        Other
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