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ANNEX 3A: TARIFF ELIMINATION SCHEDULES

SECTION 1 : TARIFF ELIMINATION SCHEDULE OF SINGAPORE

Pursuant to paragraph 1 of Article 3.4, Singapore shall eliminate customs duties on all originating goods from Korea as of the date of entry into force of this Agreement.

2

SECTION 2 : TARIFF ELIMINATION SCHEDULE OF KOREA

EXPLANATORY NOTES

1. The tariff elimination schedule in this Annex contains the following four columns for:
   

(a) HS Code which provides for the number used to describe goods in the

Harmonised System of Korea 2004;

(b) description which describes the product falling under the HS Code;

(c) base rate which provides the most-favoured-nation applied rate of duties

in effect as of January 1, 2004;

(d) category which provides the category or categories under which the product concerned falls for the purposes of tariff elimination:

(i) Year 0 provides for liberalisation on the date of the entry into force of the Agreement;

(ii) Year 5 provides for liberalisation over a transitional period of 5

years; and

(iii) Year 10 provides for liberalisation over a transitional period of 10

years.

1. The customs duties on imports into Korea originating from Singapore listed in the tariff elimination schedule under category Year 0, Year 5 and Year 10 shall be eliminated

in equal installments in accordance with the following timetable:

Percentages of annual tariff reduction

Category Entry

into force

Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year

10

Year 0 100%

3

1. For the purposes of this Section, Year 1 means the twelve-month period starting

on January 1 of the subsequent year after entry into force of this Agreement, if the date of entry into force of this Agreement falls before the last quarter of a year. If the date of entry into force of this Agreement is in the last quarter of a year, Year 1 means the twelve- month period starting on January 1 of the second year after the entry into force of this Agreement.

1. For the purposes of implementing tariff elimination under this Section, the following shall apply:
   

(a) the first reduction shall take place on the date of entry into force of this

Agreement; and

(b) the subsequent annual reductions shall take place on January 1 of Year 1

and each following year.

_{HS Code Description BASE RATE CATEGORY}

1. _{Other 9 Year 5}
2. B. Turkeys 9 Year 5
3. C. Other
4. Other excluding ducks 9 Year 5
5. 2. Other:
   1. A. Fowls of the species Gallus domesticus,weighing not more than 2,000g
6. _{(1) Pure-bred breeding animals Year 0}
7. (2)Other 9 Year 5
   1. B. Fowls of the species Gallus domesticus, weighing more than 2,000g
8. _{(1) Pure-bred breeding animals Year 0}
9. (2) Other 9 Year 5
10. C. Other
11. Turkeys 9 Year 5
12. Other excluding ducks 9 Year 5
13. Other live animals.
14. Mammals:
15. Primates 8 Year 5
    

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

1. _Other

1. Year 5
   

1. Dogs 8 Year 5
2. Rabbits and hares 8 Year 5
3. Deer 8 Year 5
4. Bears 8 Year 5
5. Other 8 Year 5
6. Reptiles(including snakes and turtles)
7. Snakes 8 Year 5
8. Fresh-water tortoises 8 Year 5
9. Turtles 8 Year 5
   

1. _{Other 8 Year 5}
2. Birds:
3. Birds of prey 8 Year 5
   

1. Psittaciformes (including parrots, parakeets, macaws and cockatoos)

1. Year 5
   

1. _{Other 8 Year 5}
2. Other
3. Amphibia 8 Year 5
4. Insects
5. Honey bees 8 Year 5
6. Other 8 Year 5
7. Annelida
8. Lug worms 8 Year 5
9. Yarn earth worms Year 0
10. Other 8 Year 5
11. Other 8 Year 5
12. Meat and edible meat offal
13. Meat of sheep or goats,fresh,chilled or frozen.
14. Carcasses and half-carcasses of lamb,fresh or chilled 22.5 Year 10
15. Other meat of sheep,fresh or chilled:
16. Carcasses and half-carcasses 22.5 Year 10
17. Other cuts with bone in 22.5 Year 10
18. Boneless 22.5 Year 10
19. Carcasses and half-carcasses of lamb,frozen 22.5 Year 10
20. Other meat of sheep,frozen:
21. Carcasses and half-carcesses 22.5 Year 10
22. Other cuts with bone in 22.5 Year 10
23. Boneless 22.5 Year 10
24. Meat of goats
25. Fresh or chilled 22.5 Year 10
26. Frozen 22.5 Year 10
    

1. _{Meat of horses,asses,mules or hinnies,fresh,chilled or frozen.}
   
2. Fresh or chilled 27 Year 10
3. Frozen 27 Year 10
4. Meat and edible offal,of the poultry of heading

_{01.05,fresh,chilled or frozen.}

1. _{Of turkeys:}
2. Not cut in pieces,fresh or chilled 18 Year 10
3. Not cut in pieces,frozen 18 Year 10
4. Cuts and offal,fresh or chilled
5. Cuts 18 Year 10
6. Offal
7. Liver 22.5 Year 10
8. Other 27 Year 10
9. Cuts and offal,frozen
10. Cuts 18 Year 10
11. Offal
12. Liver 22.5 Year 10
13. Other 27 Year 10
14. Other meat and edible meat offal,fresh,chilled or frozen.
15. Of rabbits or hares 22.5 Year 10
16. Frog's legs 18 Year 10
17. Of primates 18 Year 10
    

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

1. Year 5
   

1. _{Of reptiles (including snakes and turtles) 18 Year 10}
2. Other
3. Of deer 27 Year 10
4. Other
5. Of marine animals 30 Year 5
6. Other 18 Year 10
   

1. _{Pig fat, free of lean meat, and poultry fat,not rendered or}

otherwise extracted,fresh,chilled,frozen,salted,in brine,dried or smoked.

1. _{Pig fat Year 0}
2. Poultry fat Year 0
3. Meat and edible meat offal,salted,in brine,dried or smoked;

_{edible flours and meals of meat or meat offal.}

1. Other,including edibe flours and meals of meat and meat offal:
2. _{Of primates 22.5 Year 10}
   

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

22.5 Year 5

1. _{Of reptiles (including snakes and turtles) 22.5 Year 10}
2. Other
3. Edible flours and meals of meat or meat offal
4. Other excluding those of bovine, swine and poultry 22.5 Year 10
5. Other
6. Meat of sheep or goats 22.5 Year 10
7. Other excluding meat of poultry 22.5 Year 10
   1. Fish and crustaceans,molluscs and other aquatic invertebrates
8. _{Live fish.}
9. Ornamental fish
10. Gold carp Year 0
11. Other excluding tropical fish 10 Year 10
12. Other live fish:
    1. Trout(Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
13. _{Oncorhynchus apache and Oncorhynchus chrysogaster Year 0}
14. Other
15. Conger eel 10 Year 5
16. Sharp toothed eel Year 0
    

1. _Other
2. Tilapia Year 0
3. Other
4. Salmon Year 0
5. Grass carp Year 0
   1. Fish,fresh or chilled,excluding fish fillets and other fish meat of heading 03.04.
6. _{Salmonidae,excluding livers and roes:}
   1. Trout(Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
      

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

_{Year 0}

1. _{Oncorhynchus apache and Oncorhynchus chrysogaster Year 0}
2. Other 20 Year 5
   1. Flat fish(Pleuronectidae,Bothidae, Cynoglossidae,Soleidae,Scophthalmidae and Citharidae),excluding livers and roes:
3. _{Other 20 Year 5}
4. Tunas(of the genus Thunnus)skipjack or stripe-bellied bonito

_{(Euthynnus(Katsuwonus)pelamis),excluding livers and roes:}

1. Skipjack or stripe-bellied bonito 20 Year 5
2. Bigeye tunas (Thunnus obesus) 20 Year 5
3. Bluefin tunas (Thunnus thynnus) 20 Year 5
4. Southern bluefin tunas (Thunnus maccoyii) 20 Year 5
5. Other 20 Year 5
6. Other fish,excluding livers and roes:
7. Haddock(Melanogrammus aeglefinus) Year 0
8. Coalfish(pollachius virens) Year 0
   

1. Mackerel(Scomber scombrus,Scomber australasicus,Scomber japonicus)

1. Year 5
   

1. _{Dogfish and other sharks Year 0}
2. Eels(Anguilla spp.) Year 0
   

1. _{Livers and roes}
2. Livers 20 Year 5
3. Roes 20 Year 5
   1. Fish,frozen,excluding fish fillets and other fish meat of heading 03.04.
   2. Pacific salmon (Oncorhynchus nerka,Oncorhynchus gorbuscha, Onorchynchus keta, Oncorhynchus tschawytscha,Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus),excluding livers and roes:
      
4. Sockeye salmon (red salmon) (Oncorhynchus nerka) 10 Year 5
5. Other 10 Year 5
6. Other salmonidae,excluding livers and roes:
   

1. Trout(Salmo trutta,Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
2. Atlantic salmon(Salmo salar) and Danube salmon(Hucho hucho)

1. Year 5
   
2. Year 5
   

1. _{Other 10 Year 5}
   1. Flat fish(Pleuronectidae,Bothidae,Cynoglossidae,Soleidae, Scophthalmidae and Citharidae),excluding livers and roes:
      
   1. Sole(Solea spp.) 10 Year 5
      1. Tunas(of genus Thunnus),skipjack or stripe-bellied bonito(Euthynnus (Katsuwonus) pelamis),excluding livers and roes:
   2. _{Albacore or longfinned tunas (Thunnus alalunga) 10 Year 5}
   3. Yellowfin tunas(Thunnus albacares) 10 Year 10
   4. Skipjack or stripe-bellied bonito 10 Year 10
   5. Bigeye tunas (Thunnus obesus) 10 Year 10
   6. Other 10 Year 5
      

1. Cod(Gadus morhua,Gadus ogac,Gadus macrocephalus),excluding livers and roes
   1. _{Other fish, excluding livers and roes:}

1. Year 10
   

1. _{Haddock(Melanogrammus aeglefinus) Year 0}
2. Coalfish(Pollachius virens) Year 0
   

1. Mackerel(Scomber scombrus,Scomber australasicus,Scomber japonicus)

1. Year 10
   

1. _{Dogfish and other sharks 10 Year 5}
2. Eels(Anguilla spp.) Year 0
3. Sea bass(Dicentrarchus labrax,Dicentrarchus punctatus) 10 Year 5
4. Other
5. Other
6. Thorny head Year 0
7. Livers and roes
8. Livers 10 Year 5
9. Roes
10. Of alaska pollack 10 Year 5
    1. Fish fillets and other fish meat(whether or not minced),fresh,chilled or frozen.
    1. _{1. Fresh or chilled}
    2. Fillets
    3. Of conger-eel 20 Year 10
    4. Of plaice 20 Year 10
    5. Of bluefin tunas 20 Year 5
    6. Fish surimi 20 Year 10
    7. Other 20 Year 5
    8. 2. Frozen fillets
    9. Of alaska pollack 10 Year 10
    10. 3. Other
    11. Frozen fish surimi
    12. Of alaska pollack 10 Year 5
        1. Fish,dried,salted or in brine;smoked fish,whether or not cooked before or during the smoking process;flours,meals and pellets of fish, fit for human consumption.
           

1. _{Flours,meals and pellets of fish, fit for human consumption 20 Year 5}
   
2. Livers and roes of fish, dried, smoked,salted or in brine
3. Livers 20 Year 5
4. Roes,smoked 20 Year 10
5. Roes, salted or in brine
6. Of yellow corvina 20 Year 5
7. Fish fillets,dried,salted or in brine,but not smoked
8. Dried 20 Year 5
9. Salted or in brine 20 Year 5
10. Smoked fish,including fillets:
    

1. 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)

1. Year 5
   

1. _{Herrings(Clupea harengus,Clupea pallasii) 20 Year 10}
2. Other
3. Anchovies 20 Year 5
4. Alaska pollack 20 Year 10
5. Dried fish,whether or not salted but not smoked:
6. Cod(Gadus morhua,Gadus ogac,Gadus macrocephalus) 20 Year 5
7. Other
8. Sharks' fins 20 Year 5
9. Puffers 20 Year 5
10. Sharp toothed eel 20 Year 10
11. Sand lance 20 Year 10
12. Blenny or gunnel including juvenile white bait 20 Year 10
13. Other excluding anchovy, alaska pollack and yellow corvina 20 Year 5
    
    1. Fish, salted but not dried or smoked and fish in brine:
    2. Herrings(Clupea harengus,Clupea pallasii) 20 Year 5
       

1. _{Cod(Gadus morhua,Gadus ogac,Gadus macrocephalus) 20 Year 5}
2. Anchovies(Engraulis spp.)
3. Salt fermented anchovy 20 Year 5
4. Other
5. Salmon 20 Year 5
6. Trout 20 Year 5
7. Hair tail 20 Year 5
8. Sardines 20 Year 5
9. Horse mackerel 20 Year 5
10. Saury(including horn fish) 20 Year 5
    1. Crustaceans,whether in shell or not,live,fresh,chilled,frozen,dried,salted or in brine;crustaceans,in shell,cooked by steaming or by boiling in water,whether or not chilled,frozen,dried,salted or in brine;flours,meals and pellets of crustaceans,fit for human consumption.
11. _Frozen:
    

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

1. Year 5
   

1. _{Lobsters(Homarus spp.) 20 Year 5}
2. Crabs
3. Crab meat 20 Year 5
4. King crabs 20 Year 5
   

1. Other,including flours,meals and pellets of crustaceans,fit for human consumption
   1. _{Not frozen:}
      1. Rock lobster and other sea crawfish(Palinurus spp.,panulirus spp.,Jasus spp.)

1. Year 5
   
2. Year 5
   

1. _{Lobsters(Homarus spp.) 20 Year 5}
2. Shrimps and prawns
3. Live,fresh or chilled 20 Year 10
4. Dried 20 Year 10
5. Crabs
   

1. _{Hen clams Year 0}
2. Adductors of shell fish Year 0
3. Baby clams Year 0
4. Other
5. Sea-squirts Year 0
6. Other excluding sea-cucumbers 20 Year 5
7. Salted or in brine
8. Molluscs
9. Hen clams Year 0
10. Top shells (salted or brine) Year 0
11. Other
12. Sea-cucumbers Year 0
13. Other excluding sea-urchins and jelly fish 20 Year 5
    1. Dairy produce; birds' eggs; natural honey; edible products of animal origin,not elsewhere specified or included
    2. Edible products of animal origin,not elsewhere specified or included.
14. _{Turtles' eggs 8 Year 5}
15. Salanganes' nests 8 Year 5
16. Other excluding royal jelly 8 Year 5
17. Products of animal origin,not elsewhere specified or included.
    

1. _{Human hair,unworked,whether or not washed or}

_{scoured;waste of human hair.}

1. Pigs',hogs' or boars' bristles and hair;badger hair and other brush making hair;waste of such bristles or hair.

_{Year 0}

1. _{Pigs',hogs' or boars' bristles and hair and waste thereof Year 0}
2. Other
3. Badger hair Year 0
4. Goat hair Year 0
5. Other Year 0
   1. Horsehair and horsehair waste,whether or not put up as a layer with or without supporting material.
      

1. _{Ivory,tortoise-shell,whalebone and whalebone}

hair,horns,antlers,hooves,nails,claws and beaks,unworked or simply prepared but not cut to shape;powder and wasted of these products.

1. _{1. Ivory; ivory powder and waste}
2. Ivory of elephant 8 Year 5
3. Rhinocercs horns 8 Year 5
4. Other 8 Year 5
5. 2. Other
6. B. Other
7. Tortoise shells and plates 8 Year 5
8. Whalebone and whale 8 Year 5
9. Pangolin shells and scales 8 Year 5
10. Hooves and claws(including nails) 8 Year 5
11. Other 8 Year 5
    1. Coral and similar materials,unworked or simply prepared but not otherwise worked;shells of molluscs,crustaceans or echinoderms and cuttle-bone,unworked or simply prepared but not cut to shape,powder and waste thereof.
12. _{Coral 8 Year 5}
13. Shells
14. Mother of pearl shells Year 0
15. Abalone shells Year 0
16. Oyster shells Year 0
17. Snail shells Year 0
18. Trocus shells Year 0
19. Agaya shells Year 0
    

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

Year 0

1. _{Other Year 0}
2. Other Year 0
3. Natural sponges of animal origin. Year 0
   

1. _{Of swine Year 0}
2. Other Year 0
3. (4) Sinews and tendons 18 Year 10
4. (5) Other
5. Silkworm eggs 18 Year 10
6. Chrysalis of silk worm 8 Year 5
   

1. Dead animals,other than products of dead animals of Chapter

₃

1. Year 5
   

1. _{Paring and similar waste of rawhides or skins 8 Year 5}
2. Other 8 Year 5
   1. Live trees and other plants;bulbs,roots and the like;cut flowers and ornamental foliage.
   2. Bulbs,tubers,tuberous roots,corms,crowns and rhizomes,dormant,in growth or in flower; chicory plants and roots other than roots of heading 12.12.
   3. 1. Bulbs,tubers,tuberous roots,corms,crowns and rhizomes,dormant
   1. _{Of tulips 8 Year 5}
   2. Of lilies 8 Year 5
   3. Of dahlias 8 Year 5
   4. Of hyacinthus 8 Year 5
   5. Of gladiolus 8 Year 5
   6. Of iris 8 Year 5
   7. Of freesias 8 Year 5
   8. Of narcissus 8 Year 5
   9. Other 8 Year 5
      1. 2. Bulbs,tubers,tuberous roots,corms,crowns and rhizomes,in growth or in flower;chicory plants and roots
   10. _{Of tulips 8 Year 5}
   11. Of lilies 8 Year 5
   12. Of dahlias 8 Year 5
   13. Of hyacinthus 8 Year 5
   14. Of gladiolus 8 Year 5
       

1. _{2. Chicory:}
2. Witloof chicory (Cichorium intybus var. foliosum) 8 Year 10
3. Other 8 Year 5
   1. Carrots,turnips,salad beetroot,salsify,celeriac,radishes and similar edible roots,fresh or chilled.
4. _{1. Carrots and turnips}
5. B. Turnips 27 Year 10
6. 2. Other
7. Radishes 30 Year 10
8. Wasabi and horseradishes 27 Year 10
9. Other 27 Year 10
10. Leguminous vegetables,shelled or unshelled,fresh or chilled.
    
11. Peas (Pisum sativum) 27 Year 10
12. Beans (Vigna spp.,Phaseolus spp.) 27 Year 10
13. Other leguminous vegetables 27 Year 10
14. Other vegetables,fresh or chilled.
15. 1. Globe artichokes 27 Year 10
16. 3. Aubergines (egg-plants) 27 Year 10
17. 4. Celery other than celeriac 27 Year 10
18. 5. Mushrooms and truffles:
19. Other
    

1. Other excluding pine mushrooms, oak mushrooms, ling chiu mushrooms, oyster mushrooms and winter mushrooms

1. Year 10
   

1. _{8. Other}
2. Pumpkins 27 Year 10
   1. Vegetables(uncooked or cooked by steaming or boiling in water),frozen.
3. _{Potatoes 27 Year 10}
4. Leguminous vegetables, shelled or unshelled:
5. Peas (Pisum sativum) 27 Year 10
   

1. _{Beans (Vigna spp.,Phaseolus spp.) 27 Year 10}
2. Other 27 Year 10
   

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

1. Year 10
   

1. _{Sweet corn 30 Year 10}
2. Other vegetables
3. Onions 27 Year 10
4. Garlic 27 Year 10
5. Carrots 27 Year 10
6. Fruits of the genus Capsicum or of the genus Pimenta 27 Year 10
   1. Vegetables provisionally preserved(for example,by sulphur dioxide gas,in brine,in sulphur water or in other preservative solutions),but unsuitable in that state for immediate consumption.
   1. _{Olives 27 Year 10}
   2. Cucumbers and gherkins 30 Year 10
   3. Mushrooms and Truffles:
   4. Mushrooms of the genus Agaricus 30 Year 10
   5. Other
   6. Other excluding truffles 30 Year 10
   7. Other vegetables;mixtures of vegetables
   8. Carrots 30 Year 10
      1. Dried vegetables,whole,cut,sliced,broken or in powder,but not further prepared.
   9. _{2. Mushrooms, wood ears (Auricularia spp.), jelly fungi}

_{(Tremella spp.) and truffles:}

1. _{A. Mushrooms of the genus Agaricus}
2. (1) Cultivated mushrooms(Agaricus bisporus) 30 Year 10
   

1. (2) Other 30% or

1,218won/k g,

whichever is the greater

Year 10

1. _{C. Jelly fungi (Tremella spp.) 30% or}

1,218won/k g,

whichever is the greater

_{Year 10}

1. _{D. Other}
2. (1) Mushrooms
3. (c) Ling chiu mushrooms 30% or

842won/kg, whichever is the greater

Year 10

1. _{(d) Oyster mushrooms 30 Year 10}
2. (e) Winter mushrooms 30 Year 10
   

1. Other excluding pine mushrooms and oak mushrooms 30% or

1,218won/k g,

whichever is the greater

Year 10

1. _{3. Other vegetables;mixtures of vegetables}
2. B. Other vegetables excluding garlic
3. (2) Radishes 30 Year 10
   

1. (3) Welsh onions 30% or

1,159won/k g,

whichever is the greater , but not more than

_54%

Year 10

1. _{(4) Carrots 30% or}

864won/kg, whichever is the greater

_{Year 10}

1. _{(6) Cabbages 30 Year 10}
2. (7) Taro stems 30 Year 10
3. (8) Sweet potato stems 30 Year 10
4. (9) Other
5. (c) Potatoes 27 Year 10
6. C. Mixtures of vegetables 27 Year 10
   1. Dried leguminous vegetables,shelled,whether or not skinned or split.
7. _{Peas(Pisum sativum)}
8. For seed 27 Year 10
9. Other 27 Year 10
10. Chickpeas (garbanzos) 27 Year 10
11. Beans(Vigna spp.,phaseolus spp.):
12. Kidney beans, including white pea beans(phaseolus vulgaris)
    
13. For seed 27 Year 10
14. Other 27 Year 10
15. Other 27 Year 10
16. Lentils 27 Year 10
    

1. Broad beans (Vicia faba var. major) and horse beans(Vicia faba var. equina. Vicia faba var.minor)

1. Year 10
   

1. _{Other 27 Year 10}
2. Edible fruit and nuts; peel of citrus fruit or melons
3. Other nuts,fresh or dried,whether or not shelled or peeled.
4. 1. Almonds:
5. In shell 8 Year 10
6. Shelled 8 Year 10
7. 2. Hazelnuts or filberts(Corylus spp.):
   

1. _{Fruit and nuts,uncooked or cooked by steaming or boiling in}

water,frozen,whether or not containing added sugar or other sweetening matter.

1. _{Strawberries 30 Year 10}
   

1. Raspberries,blackberries,mulberries,loganberries black,white or red currants and gooseberries

1. _Other

1. Year 10
   

1. Other excluding chestnuts, jujubes and pine-nuts 30 Year 10
   1. Fruit and nuts,provisionally preserved(for example,by sulphur dioxide gas,in brine,in sulphur water or in other preservative solutions),but unsuitable in that state for immediate consumption.
   1. _{Cherries 30 Year 10}
   2. Other
   3. Strawberries 30 Year 10
   4. Other 30 Year 10
   5. Fruit,dried,other than that of headings 08.01 to

_{08.06;mixtures of nuts or dried fruits of this Chapter.}

1. _{1. Apricots 45 Year 10}
2. 2. Prunes 18 Year 10
3. 3. Apples 45 Year 10
4. 4. Other fruit
5. Other excluding persimmons and jujubes 45 Year 10
6. 5. Mixtures of nuts or dried fruits of this Chapter 45 Year 10
   1. Peel of citrus fruit or melons(including watermelons),fresh,frozen,dried or provisionally preserved in brine,in sulphur water or in other preservative solutions.
7. _{Peel of citrus fruit 30 Year 10}
8. Peel of melons (including watermelons) 30 Year 10
9. Coffee,tea,mate and spices
   1. Coffee,whether or not roasted or decaffeinated;coffee husks and skins;coffee substitutes containing coffee in any proportion.
10. _{1. Coffee,not roasted:}
    

1. _{A. Not decaffeinated Year 0}
2. B. Decaffeinated Year 0
3. 2. Coffee roasted:
4. Not decaffeinated 8 Year 5
5. Decaffeinated 8 Year 5
6. 3. Other
7. A. Coffee husks and skins Year 0
8. B. Coffee substitutes containing coffee 8 Year 5
9. Tea,whether or not flavoured.
   

1. Black tea(fermented) and partly fermented tea,in immediate packings of a content not exceeding 3kg

1. Year 10
   

1. _{Other black tea(fermented) and other partly fermented tea 40 Year 10}
2. Mate`. 25 Year 10
   1. Pepper of the genus Piper;dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.
   1. _{1. Pepper:}
   2. Neither crushed nor ground 8 Year 5
   3. Crushed or ground 8 Year 5
   4. Vanilla. 8 Year 5
   5. Cinnamon and cinnamon-tree flowers.
   6. Neither crushed nor ground
   7. Cinnamon 8 Year 5
   8. Cinnamon tree flowers 8 Year 5
   9. Crushed or ground
   10. Cinnamon 8 Year 5
   11. Cinnamon tree flowers 8 Year 5
   12. Cloves(whole fruit,cloves and stems). 8 Year 5
   13. Nutmeg,mace and cardamoms.
   14. Nutmeg 8 Year 5
   15. Mace 8 Year 5
   16. Cardamoms 8 Year 5
       

1. _{Cereal grains otherwise worked(for}

example,hulled,rolled,flaked,pearled,sliced or kibbled),except rice of heading 10.06; germ of cereals,whole,rolled,flaked or ground.

1. _{Rolled or flaked grains:}
2. Of oats 554.8 Year 10
   1. Other worked grains(for example,hulled,pearled,sliced or kibbled):
3. _{Of oats 554.8 Year 10}
4. Of other cereals
5. Of coicis semen 800.3 Year 10
6. Germ of cereals,whole,rolled,flaked or ground
7. Other excluding that of rice Year 0
   1. Flour,meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8.
8. _{Of the dried leguminous vegetables of heading 07.13 8 Year 5}
9. Of the products of Chapter 8 8 Year 5
10. Malt,whether or not roasted.
11. Roasted
12. Other excluding smoked one 27 Year 10
13. Starches; inulin.
14. Starches:
15. Wheat starch 50.9 Year 10
16. Wheat gluten,whether or not dried. 8 Year 10
    1. Oil seeds and oleaginous fruits; miscellaneous grains,seeds and fruit; industrial or medicinal plants; straw and fodder
       

1. _{Soya beans,whether or not broken.}
2. For soya bean oil and oil cake 487% or

956won/㎏, whichever is the greater

Year 10

1. _{Copra. Year 0}
2. Linseed,whether or not broken. Year 0
3. Rape or colza seeds,whether or not broken.
4. Low erucic acid rape or colza seeds 10 Year 10
5. Other 10 Year 10
6. Sunflower seeds,whether or not broken. 25 Year 10
7. Other oil seeds and oleaginous fruits,whether or not broken.
   
8. 1. Palm nuts and kernels Year 0
9. 2. Cotton seeds Year 0
10. 3. Castor oil seeds Year 0
11. 5. Mustard seeds Year 0
12. 6. Safflower seeds Year 0
13. 7. Other:
14. A. Poppy seeds Year 0
15. B. Other
    

1. (1) Perilla seeds 40% or

410won/kg, whichever is the greater, but not more than

_54%

Year 10

1. (2) Shea nuts(Karite nuts) Year 0
2. (3) Other Year 0
   1. Flours and meals of oil seeds or oleaginous fruit,other than those of mustard.
3. _{1. Of soya beans Year 0}
4. 2. Other Year 0
5. Seeds,fruit and spores,of a kind used for sowing.
6. 1. Sugar beet seed Year 0
7. 2. Seeds of forage plants:
8. A. Lucerne (alfalfa) seed Year 0
   

1. _{B. Clover (Trifolium spp.) seed Year 0}
2. C. Fescue seed Year 0
3. D. Kentucky blue grass (poa pratensis L.)seed Year 0
   

1. E. Rye grass (Lolium multiflorum Lam.,Lolium perenne L.)

_seed

Year 0

1. _{F. Timothy grass seed Year 0}
2. G. Other
3. Lupine seed Year 0
4. Sudan grass seed Year 0
5. Orchardgrass seeds Year 0
6. Other Year 0
   

1. 3. Seeds of herbaceous plants cultivated principally for their flowers

1. _{4. Other:}
2. A. Vegetable seeds
3. Alliaceous vegetable seeds

Year 0

1. Onion seeds Year 0
2. Other Year 0
3. Radish seeds Year 0
4. Other Year 0
5. B. Other
6. Seeds of forest trees
7. Seeds of oak Year 0
8. Other Year 0
9. Seeds of fruit trees Year 0
10. Tobacco seed Year 0
11. Lawn seed Year 0
12. Other Year 0
    1. Hop cones,fresh or dried,whether or not ground,powdered or in the form of pellets; lupulin.
       

1. Hop cones,neither ground nor powdered nor in the form of pellets

1. _{Year 10}
   

1. _{(b) Other 20 Year 5}
   

1. 3. Apricot, peach (including nectarine) or plum stones and kernels

1. _{4. Other:}

1. Year 5
   

1. A. Sugar beet Year 0
2. B. Other
   

1. (1) Unroasted chicory roots of the variety cichorium intybus sativum

1. Year 5
   

1. _{(2) Tuber of kuyaku 8 Year 5}
2. (3) Pollen 8 Year 5
3. (4) Sugar cane Year 0
4. (5) Other 8 Year 5
   

1. Cereal straw and husks,unprepared,whether or not chopped,ground,pressed or in the form of pellets.
2. Swedes,mangolds,fodder roots,hay,lucerne(alfalfa),clover,sainfoin,forage kale,lupines,vetches and similar forage products,whether or not in the form of pellets.

1. Year 5
   

1. _{Lucerne (alfalfa) meal and pellets 10 Year 10}
2. Other
3. Fodder roots 100.5 Year 10
4. Other
5. Alfalfa bale 18 Year 10
6. Other 100.5 Year 10
7. Lacs,gums,resins,and other vegetable saps and extracts
   1. Lac; natural gums,resins,gum-resins and oleoresins(for example,balsams).
   1. _{1. Lac}
   2. A. Shellac Year 0
   3. B. Other Year 0
   4. 2. Gum Arabic Year 0
      

1. _{Vegetable saps and extracts; pectic substances,pectinates}

and pectates; agar-agar and other mucilages and thickeners,whether or not modified,derived from vegetable products.

1. _{1. Vegetable saps and extracts:}
2. A. Opium 8 Year 5
3. B. Of liquorice 8 Year 5
4. D. Of pyrethrum or of the roots of plants containing rotenone 8 Year 5
   
5. E. Other
6. (1) Saps and extracts of ginseng roots
7. Of white ginseng
8. White ginseng extract 20 Year 10
9. White ginseng extract powder 20 Year 10
10. Other 20 Year 10
11. Other excluding those of red ginseng 20 Year 10
12. (2) Cashew nut shell liquid 8 Year 5
13. (4) Other excluding those of red ginseng and natural lacquer
    
14. Saps and extracts of aloes 8 Year 5
15. Cola extract 8 Year 5
16. Other
17. Vanilla oleoresin or vanilla extract 8 Year 5
18. Other 8 Year 5
19. 2. Pectic substances,pectinates and pectates 8 Year 5
    1. 3. Mucilages and thickeners,whether or not modified,derived from vegetable products:
20. _Agar-agar
21. Agar-agar in stripe form 8 Year 5
    

1. Mucilages and thickeners,whether or not modified,derived from locust beans,locust bean seeds or guar seeds

1. Year 5
   

1. _{Other 8 Year 5}
   

1. _{Vegetable plaiting materials; vegetable products not}

_{elsewhere specified or included}

1. Vegetable materials of a kind used primarily for plaiting(for example,bamboos,rattans,reeds,rushes,osier,raffia,cleaned,bl eached or dyed cereal straw,and lime bark).
2. _{2. Rattans}
3. Other excluding those split or drawn 8 Year 10
4. 3. Other
5. Bark of arrow root's stems 8 Year 10
   

1. 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.
2. Vegetable materials of a kind used primarily in brooms or in brushes(for example,broom-corn,piassava,couch-grass and istle),whether or not in hanks or bundles.

1. _{Vegetable products not elsewhere specified or included.}
   1. 1. Raw vegetable materials of a kind used primarily in dyeing or tanning

3 Year 10

Year 0

1. _{Almond hulls 3 Year 10}
2. 2. Cotton linters Year 0
3. Animal or vegetable fats and oils and their cleavage products;

_{prepared edible fats; animal or vegetable waxes}

1. Pig fat(including lard)and poultry fat, other than that of heading 02.09 or 15.03.
2. _{1. Pig fat(including lard)}
3. Of a acid value not exceeding 1 Year 0
4. Other Year 0
5. 2. Poultry fat Year 0
   1. Fats of bovine animals,sheep or goats,other than those of heading 15.03.
6. _{1. Beef tallow}
7. Of a acid value not exceeding 2 Year 0
8. Other Year 0
9. 2. Other Year 0
   

1. _{Other 27 Year 10}
   1. Olive oil and its fractions,whether or not refined,but not chemically modified.
2. _{Virgin 8 Year 5}
3. Other 8 Year 5
   

1. 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.
2. Palm oil and its fractions,whether or not refined,but not chemically modified.

1. Year 5
   

1. _{1. Crude oil Year 0}
2. 2. Other
3. Palm olein Year 0
4. Palm stearin Year 0
5. Other Year 0
   1. Sunflower-seed,safflower or cotton-seed oil and fractions thereof,whether or not refined,but not chemically modified.
   1. _{1. Sunflower-seed or safflower oil and fractions thereof:}
   2. A. Crude oil
   3. (1) Sunflower-seed oil 10 Year 5
   4. (2) Safflower oil 8 Year 5
   5. B. Other
   6. (1) Refined oil
   7. (a) Sunflower-seed oil 10 Year 5
   8. (b) Safflower oil 8 Year 5
   9. (2) Other
   10. (a) Sunflower-seed oil 10 Year 5
   11. (b) Safflower oil 8 Year 5
   12. 2. Cotton-seed oil and its fractions:
   13. Crude oil,whether or not gossypol has been removed 5.4 Year 10
   14. Other
   15. Refined oil 5.4 Year 10