united nations conference on trade and development · preface. iii preface. this handbook is a part...

U N I T E D N AT I O N S C O N F E R E N C E O N T R A D E A N D D E V E L O P M E N T

HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF

THE REPUBLIC OF KOREA in favour of least developed countries

HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF

THE REPUBLIC OF KOREA in favour of least developed countries

U N I T E D N AT I O N S C O N F E R E N C E O N T R A D E A N D D E V E L O P M E N T

New York and Geneva 2013

ii HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA

DISCLAIMER

The designations employed and the presentation of the material in this publication do not imply the expression of any opinion whatsoever on the part of the Secretariat of the United Nations concerning the legal status of any country, territory, city or area or of its authorities, or concerning the delimitation of its frontiers or boundaries.

Material in this publication may be freely quoted or reprinted, but acknowledgement is requested, together with a reference to the document number. A copy of the publication containing the quotation or reprint should be sent to the UNCTAD secretariat, Palais des Nations, 1211 Geneva 10, Switzerland.

© Copyright United Nations 2013All rights reserved

UNCTAD/ITCD/TSB/Misc.75

iiiPREFACE

PREFACE

This handbook is a part of a series of publications aimed at helping exporters, producers and government officials to utilize the trade opportunities available under the various Generalized System of Preferences (GSP) schemes and other trade preferences. The series comprises the following publications:

Publications in the Generalized System of Preferences series

Handbook on the Scheme of Australia (UNCTAD/ITCD/TSB/Misc.56)Handbook on the Scheme of Canada (UNCTAD/ITCD/TSB/Misc.66/Rev.1)Handbook on the Scheme of the European Community (UNCTAD/ITCD/TSB/Misc.25/Rev.3)Handbook on the Rules of Origin of the European Union(UNCTAD/ITCD/TSB/Misc.25/Rev.3/Add.1)Handbook on the Preferential Tariff Scheme of the Republic of Korea in favour of Least Developed Countries (Present volume)Handbook on the Scheme of Japan (UNCTAD/ITCD/TSB/Misc.42/Rev.4)Handbook on the Scheme of New Zealand (UNCTAD/ITCD/TSB/Misc.48)Handbook on the Scheme of Norway (UNCTAD/ITCD/TSB/Misc.29/Rev.1)Handbook on the Scheme of Switzerland (UNCTAD/ITCD/TSB/Misc.28/Rev.3)Handbook on the Scheme of Turkey (UNCTAD/ITCD/TSB/Misc.74)Handbook on the Scheme of the United States of America (UNCTAD/ITCD/TSB/Misc.58/Rev.2)List of GSP Beneficiaries (UNCTAD/ITCD/TSB/Misc.62/Rev.5)AGOA: A Preliminary Assessment (UNCTAD/ITCD/TSB/2003/1)Quantifying the Benefits Obtained by Developing Countries from the GSP UNCTAD/ITCD/TSB/Misc.52)Trade Preferences for LDCs: An Early Assessment of Benefits and Possible Improvement (UNCTAD/ITCD/TSB/2003/8)

These publications are also available from http://www.unctad.org/gsp

For further information, please contact:

Ms. Mina MashayekhiHead, Trade Negotiations and Commercial Diplomacy BranchDivision of International Trade in Goods and Services, and CommoditiesUnited Nations Conference on Trade and DevelopmentPalais des NationsCH 1211 Geneva 10, SwitzerlandTel: +41 22 917 56 40Fax: +41 22 917 00 44

iv HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA

NOTES

This handbook has been prepared by the UNCTAD secretariat based on the information below:

• Customs Law (Law No. 11602)

• Presidential Decree on Preferential Tariffs for Least-Developed Countries (Presidential Decree No. 24291)

• Presidential Decree on Tariff Concessions Granted Pursuant to the World Trade Organization Agreement and Other Agreements (Presidential Decree No.24289)

• World Trade Organization (WTO) document of WT/COMTD/N/12/Rev.1/Add.1 (20 March 2012)

This handbook provides a general explanation of the preferential tariffs for least-developed countries of the Republic of Korea to allow officials and users responsible or involved in duty-free, quota-free (DFQF) issues to gain a better understanding of the scheme. It is meant to serve as a general guide and not intended to provide legal advice.

The original Korean language versions of these texts are the sole authoritative versions in the event of a dispute.

For further inquiries, please contact:

Multilateral Customs Cooperation DivisionMinistry of Strategy and FinanceTel: +82 (0)44 215 4453Email: [email protected]: http://english.mosf.go.kr

vCONTENTS

CONTENTS

DISCLAIMER ..................................................................................................................................................... ii

PREFACE ......................................................................................................................................................... iii

NOTES ............................................................................................................................................................. iv

CHECKLIST: HOW TO BENEFIT FROM THE DUTY-FREE, QUOTA-FREE SCHEME OF THE REPUBLIC OF KOREA ..............................................................................................................................vi

EXPLANATORY NOTES ON THE PREFENTIAL TARIFFS OF THE REPUBLIC OF KOREA FOR LEAST-DEVELOPED COUNTRIES ................................................................................................................... vii

1. Overview.............................................................................................................................................. vii

2. Beneficiaries ........................................................................................................................................ vii

3. Product coverage ................................................................................................................................ vii

4. Depth of tariff cuts ............................................................................................................................... vii

5. Safeguard clause ................................................................................................................................. vii

6. Rules of origin ......................................................................................................................................viii

ANNEXES

Least developed countries eligible for preferential tariffs .................................................................................... 1

Eligible products and tariff rates ........................................................................................................................ 3

Certificate of origin .......................................................................................................................................... 95

Presidential Decree No. 24291 on preferential tariffs for Least Developed Countries ....................................... 99

vi HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA

CHECKLIST: HOW TO BENEFIT FROM THE DUTY-FREE, QUOTA-FREE SCHEME OF

THE REPUBLIC OF KOREA

Step 1: Check the country coverage

You should check if a country falls within the definition of least-developed countries.

Step 2: Establish the tariff classification of the product

You should establish the correct tariff classification (tariff item number, HS-based) of the product intended for export to the Republic of Korea.

Step 3: Check the product coverage

You should find out whether your product is eligible for preference under the DFQFscheme of the Republic of Korea.

To do this, you should examine the product lists of the DFQF scheme in relation to the precise tariff classification and product description.

Step 4: Assess the preferential margin

If your product is eligible for preferential treatment under the DFQF scheme of the Republic of Korea, you should assess the preferential margin to determine the price you can offer your buyer/importer.

Step 5: Comply with origin criteria

You should ensure that your product complies with the orgin criteria set by the Republic of Korea.

Step 6: Check consignment conditions

You should ensure that the consignment conditions specified are met.

Step 7: Prepare documentary evidence

The DFQF scheme requires the certificate of origin as documentary evidence.

viiEXPLANATORY NOTES

EXPLANATORY NOTES ON THE PREFENTIAL TARIFFS OF THE REPUBLIC OF KOREA FOR LEAST-DEVELOPED COUNTRIES

1. Overview

The preferential tariff system of the Republic of Korea, which started in 2000, aims to contribute to the economic development and trade expansion of the least-developed countries (LDCs). The Government of the Republic of Korea has increased the product coverage since the WTO Ministerial Council in Hong Kong in December 2005. At the end of 2007, product coverage was only 1.8 per cent on the basis of the HS 6-digit classification, but jumped to 75 per cent in 2008. Since then, it has increased every year: to 80 per cent in 2009, 85 per cent in 2010, 90 per cent in 2011 and finally 95 per cent in 2012.

Regarding rules of origin, the Republic of Korea also eased the value added rule in 2012. The value of input of the exporting country should exceed 40 per cent of the free on board (FOB) price of the final products, which was 50 per cent until 2011.

The Republic of Korea has a law and a presidential decree to govern the granting of a preferential tariff to LDCs: paragraph 3 of article 76 of the Customs Law and the Presidential Decree on Preferential Tariffs for Least-Developed Countries.

2. Beneficiaries

The Republic of Korea grants preferential tariffs to 48 least-developed countries (see annex 1). A list of the countries is attached to the presidential decree as an annex.

3. Product coverage

The total number of items that preferential tariffs are applied to is 4,802 out of 5,052 items on an HS 6-digit basis, which amounts to 95 per cent. For a comprehensive list of the products covered, see annex 2.

• For industrial products, almost every item is covered except for a small number of sensitive items such as crude oil and petroleum products.

• For agricultural and fishery products, 483 items, or about 63 per cent, are covered, with the exceptions being some sensitive items including rice, beef, pork, etc.

4. Depth of tariff cuts

The preferential tariff rate is zero for all products without quotas (see annex 2). In the case of products eligible for minimum market access under the Presidential Decree on Tariff Concessions Granted Pursuant to the World Trade Organization Agreement and Other Agreements, preferential tariffs apply only to the in-quota amount.1

5. Safeguard clause

In cases where a sharp increase in the import of products eligible for preferential tariffs causes or threatens to cause serious injury to domestic industries which produce similar products, or directly competitive or substitutable products, for the purpose of protecting domestic industries the relevant ministry or interested person may request the Minister of Strategy and Finance to suspend the application of preferential tariffs to the product in question. When it is determined as a result of examination that there are reasons to suspend the application of preferential tariffs, the Ministry of Strategy and Finance shall decide the suspension of the application of preferential tariffs immediately and announce the decision in a ministerial ordinance.

1 Quota amount: HS 0802.90.10(52.9 Tons); HS1007.10.0000 (13.7 tons); HS1008.21.1000 (0.4 tons).

viii HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA

6. Rules of origin

(1) Products eligible for preferential tariffs shall be wholly produced or obtained in the exporting country. The following products shall be considered as wholly produced or obtained in the exporting country:

(a) Raw materials or mineral products extracted from the soil, waters or seabed of the exporting country;

(b) Agricultural and forestry products harvested in the exporting country;

(c) Animals born and raised in the exporting country and products obtained from such animals;

(d) Products obtained by hunting or fishing conducted in the exporting country;

(e) Marine products caught on the high seas by vessels of the exporting country and products manufactured or processed, using such products as a material. In this case, “vessels of the exporting country” refers to vessels registered in the exporting country, at least 60 per cent of the equity of which is owned by a citizen(s) or the Government of the exporting country, or corporation or association legitimately registered in the exporting country;

(f) Used articles collected in the exporting country, fit only for the recovery of raw materials;

(g) Waste and scrap resulting from manufacturing operations conducted in the exporting country;

(h) Goods produced in the exporting country exclusively from the products referred to in subparagraphs (a) to (g) above.

(2) Products which are finally manufactured or processed in the exporting country by using products, as input, which originate from countries other than the exporting country, or the origin of which is not determined, shall be eligible for preferential tariffs if the value of the inputs does not exceed 60 per cent of the FOB price of the final products. In this case, if the final products include products originating from the Republic of Korea as input, the value of these products shall be excluded from the calculation of the total value of inputs.

(3) The value of inputs referred to in paragraph (2) above shall be calculated in the following order:

(a) The value including freight and insurance cost at the time of importation to the exporting country (cost, insurance and freight (CIF) price);

(b) The ascertainable price paid first for the inputs in the exporting country.

(4) Those who wish to receive preferential tariffs shall submit a certificate of origin (see annex 3) issued by the Government of the exporting country or an authority designated by the Government of the exporting country.

Annex 1Least developed countries eligible for preferential tariffs

2 HANDBOOK ON THE PREFERENTIAL TARIFF SCHEME OF THE REPUBLIC OF KOREA

LEAST DEVELOPED COUNTRIES ELIGIBLE FOR PREFERENTIAL TARIFFS

Asia (14)

Afghanistan, Bangladesh, Bhutan, Cambodia, Kiribati, Lao People’s Democratic Republic, Myanmar, Nepal, Samoa, Solomon Islands, Timor-Leste, Tuvalu, Vanuatu and Yemen.

Africa (33)

Angola, Benin, Burkina Faso, Burundi, Central African Republic, Chad, Comoros, Democratic Republic of the Congo, Djibouti, Equatorial Guinea, Eritrea, Ethiopia, Gambia, Guinea, Guinea Bissau, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Niger, Rwanda, Sao Tome and Principe, Senegal, Sierra Leone, Somalia, Sudan, Togo, Uganda, United Republic of Tanzania and Zambia.

America (1)

Haiti.

Annex 2Eligible products and tariff rates


HS code MFN rate LDC rate

0101211000 0 0 0101219000 8 0 0101291000 8 0 0101299000 8 0 0101301000 8 0 0101309000 8 0 0101900000 8 0 0102299000 0 0 0102399000 0 0 0102909090 0 0 0104101000 0 0 0104201000 8 0 0104209000 8 0 0105120000 9 0 0105131000 0 0 0105140000 9 0 0105150000 9 0 0105991010 0 0 0105992000 9 0 0105999000 9 0 0106110000 8 0 0106121000 8 0 0106141000 0 0 0106149000 8 0 0106191000 8 0 0106193000 8 0 0106194000 8 0 0106195010 0 0 0106196010 0 0 0106196090 8 0 0106202000 8 0 0106310000 8 0 0106320000 8 0 0106411000 8 0 0106419000 8 0 0106490000 8 0 0106901000 8 0 0106903020 8 0 0204100000 22.5 0 0204210000 22.5 0 0204220000 22.5 0


0204230000 22.5 00204300000 22.5 00204410000 22.5 00204420000 22.5 00204430000 22.5 00204501000 22.5 00204502000 22.5 00205001000 27 00205002000 27 00207240000 18 00207250000 18 00207261000 18 00207262010 22.5 00207262090 27 00207271000 18 00207272010 22.5 00207272090 27 00207430000 22.5 00207442010 22.5 00207442090 27 00207452010 22.5 00207452090 27 00207530000 22.5 00207542010 22.5 00207542090 27 00207552010 22.5 00207552090 27 00207603210 22.5 00207603290 27 00207604210 22.5 00207604290 27 00208100000 22.5 00208300000 18 00208401000 30 00208500000 18 00208600000 18 00208901000 27 00208909090 18 00209100000 3 00209900000 3 00210910000 22.5 0


0210930000 22.5 00210991030 22.5 00210999010 22.5 00210999020 22.5 00210999090 22.5 00301111000 10 00301119000 10 00301190000 10 00301912000 10 00301921000 0 00301930000 10 00305510000 20 00305598000 20 00301994010 0 00301996000 10 00301999030 10 00301999051 0 00301999060 10 00301999093 10 00301999094 10 00301999096 10 00302111000 20 00302112000 20 00302190000 20 00302220000 20 00302230000 20 00302310000 20 00302320000 20 00302330000 20 00302351000 20 00302352000 20 00302360000 20 00302390000 20 00302410000 20 00302430000 20 00302440000 20 00302450000 20 00302510000 20 00302520000 20 00302530000 20 00302550000 20 0

5ANNEX 2: ELIGIBLE PRODUCTS AND TARIFF RATES


0302740000 20 0 0302810000 20 0 0302891000 20 0 0302893000 20 0 0302894000 20 0 0302895000 20 0 0302901000 20 0 0302902000 20 0 0303110000 10 0 0303120000 10 0 0303130000 10 0 0303140000 10 0 0303190000 10 0 0303260000 10 0 0303410000 10 0 0303451000 10 0 0303452000 10 0 0303460000 10 0 0303490000 10 0 0303630000 10 0 0303640000 10 0 0303650000 10 0 0303660000 10 0 0303840000 10 0 0303899020 10 0 0303901000 10 0 0303902010 10 0 0304310000 20 0 0304320000 20 0 0304330000 20 0 0304390000 20 0 0304410000 20 0 0304420000 20 0 0304431000 20 0 0304439000 20 0 0304440000 20 0 0304450000 20 0 0304460000 20 0 0304491000 20 0 0304492000 20 0 0304499000 20 0 0304511000 20 0 0304519000 20 0


0304521000 20 00304529000 20 00304531000 20 00304539000 20 00304541000 20 00304549000 20 00304551000 20 00304559000 20 00304591010 20 00304591090 20 00304592010 20 00304592090 20 00304593010 20 00304593090 20 00304599010 20 00304599090 20 00304710000 10 00304750000 10 00304831000 10 00304871000 10 00304891000 10 00304894000 10 00304919000 10 00304939000 10 00304941000 10 00304949000 10 00304959000 10 00304999000 10 00305100000 20 00305201000 20 00305202000 20 00305203000 20 00305204010 20 00305204020 20 00305204030 20 00305204090 20 00305311000 20 00305312000 20 00305321000 20 00305322000 20 00305391000 20 00305392000 20 00305420000 20 0


0305491000 20 00305492000 20 00305610000 20 00305620000 20 00305631000 20 00305639000 20 00305692000 20 00305694000 20 00305695000 20 00305696000 20 00305698000 20 00305721000 20 00306111000 20 00306121010 20 00306121020 20 00306141011 20 00306141012 20 00306141090 20 00306142010 20 00306142090 20 00306143010 20 00306149010 20 00306151000 20 00306191000 20 00306211000 20 00306219000 20 00306221010 20 00306221020 20 00306229000 20 00306241010 20 00306241020 20 00306242000 20 00306243000 20 00306244011 20 00306244012 20 00306244090 20 00306254000 20 00306294000 20 00307111010 0 00307111090 5 00307119000 20 00307191000 20 00307192000 20 0



0307193000 20 0 0307411000 10 0 0307412000 10 0 0307492000 10 0 0307493000 10 0 0307511000 20 0 0307512000 20 0 0307591010 20 0 0307591030 20 0 0307591090 20 0 0307592000 20 0 0307599000 20 0 0307609000 20 0 0307712010 0 0 0307912010 0 0 0308901011 0 0 0404902000 36 0 0405200000 8 0 0406902000 36 0 0406903000 36 0 0406904000 36 0 0406909000 36 0 0407210000 27 0 0407290000 27 0 0407900000 27 0 0408910000 27 0 0410001000 8 0 0410002000 8 0 0410003000 8 0 0410009000 8 0 0501000000 3 0 0502100000 3 0 0502902000 3 0 0502909000 3 0 0504001010 27 0 0504001090 27 0 0504002000 27 0 0504003000 27 0 0505100000 3 0 0505901000 5 0 0505909000 5 0 0506100000 3 0 0506901010 3 0


0506901090 3 00506909000 3 00507101000 8 00507102000 8 00507109000 8 00507902010 8 00507902020 8 00507902030 8 00507902090 8 00508002020 8 00508002030 8 00508002040 8 00508002050 8 00508002060 8 00508002070 8 00508002090 8 00510001000 8 00510002000 8 00510003000 8 00510005000 8 00510009030 8 00511100000 0 00511911010 8 00511992010 0 00511992090 0 00511993020 18 00511993090 0 00511995011 3 00511995019 3 00511995020 3 00511996000 8 00511999020 8 00511999040 8 00601101000 8 00601102000 4 00601103000 8 00601104000 8 00601105000 8 00601106000 8 00601107000 8 00601108000 8 00601109000 8 00601201000 8 0


0601202000 8 00601203000 8 00601204000 8 00601205000 8 00601206000 8 00601207000 8 00601208000 8 00601209010 8 00601209090 8 00602101000 8 00602109000 8 00602207010 8 00602207020 8 00602207030 8 00602300000 8 00602400000 8 00602901010 8 00602901020 8 00602901030 8 00602901040 8 00602901060 8 00602902011 8 00602902019 8 00602902020 8 00602902030 8 00602902040 8 00602902050 8 00602902061 8 00602902069 8 00602902071 8 00602902079 8 00602902081 8 00602902089 8 00602902091 8 00602902099 8 00602909010 8 00602909020 8 00602909040 8 00603110000 25 00603120000 25 00603131000 25 00603132000 25 00603139000 25 0



0603150000 25 0 0603191000 25 0 0603192000 25 0 0603194000 25 0 0603199000 25 0 0603900000 25 0 0604201000 8 0 0604202010 8 0 0604202090 8 0 0604901000 8 0 0703102000 27 0 0703901000 27 0 0703909000 27 0 0704100000 27 0 0704200000 27 0 0704901000 27 0 0705110000 45 0 0705190000 45 0 0705210000 8 0 0705290000 8 0

0706101000

30% or 134won/kg whichever is the greater

0

0706102000 27 0 0706902000 27 0 0706909000 27 0 0708100000 27 0 0708900000 27 0 0709200000 27 0 0709300000 27 0 0709400000 27 0 0709519000 30 0 0709593000 30 0 0709594010 30 0 0709594090 30 0 0709595000 30 0 0709599000 30 0 0709700000 27 0 0709910000 27 0 0709920000 27 0 0709992000 27 0 0710100000 27 0


0710210000 27 00710220000 27 00710290000 27 00710300000 27 00710400000 30 00710900000 27 00711200000 27 00711400000 30 00711510000 30 00711591000 27 00711599000 30 01007100000 779.4 01007900000 3 01008211000 18 01008219000 3 01008291000 3 01008299000 3 01008300000 3 00711904000 30 00711905099 27 00711909000 27 00712311000 30 0

0712319000

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

0

0712330000

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

0

0712391030


0

0712391040 30 00712391050 30 0

0712902040


0

0712902050 30 00712902060 30 00712902080 30 0


0712902093 27 0

0712902094

30% or 1,446won/kg, whichever is the greater

0

0712909000 27 00713101000 27 00713102000 0 00713109000 27 00713500000 27 00714301000 45 00714401000 45 00714501000 45 00714901010 45 00714909010 45 00801110000 30 00801120000 30 00801190000 30 00801210000 30 00801220000 30 00801310000 8 00801320000 8 00802110000 8 00802120000 8 00802210000 8 00802220000 8 00802510000 30 00802520000 30 00802610000 30 00802620000 30 00802700000 30 00802800000 30 0

0802901010

566.8% or 2,664won/kg whichever is the greater

0

0802901020

566.8% or 2,664won/kg whichever is the greater

0



0802902010

27.0% or 803won/kg whichever is the greater

0

0802902020

27.0% or 803won/kg whichever is the greater

0

0802909000 30 0 0804200000 30 0 0804400000 30 0 0805400000 30 0 0805501000 30 0 0805502010 30 0 0807190000 45 0 0807200000 30 0 0808400000 45 0 0809100000 45 0 0809210000 24 0 0809290000 24 0 0810200000 45 0 0810400000 45 0 0810500000 45 0 0810600000 45 0 0811100000 30 0 0811200000 30 0 0812100000 30 0 0812909000 30 0 0813100000 45 0 0813200000 18 0 0814001000 30 0 0814002000 30 0 0901110000 2 0 0901220000 8 0 0901901000 3 0 0901902000 8 0 0902400000 40 0 0903000000 25 0 0904120000 8 0 0905100000 8 0 0905200000 8 0 0906110000 8 0 0906191000 8 0


0906192000 8 00906201000 8 00906202000 8 00907100000 8 00907200000 8 00908110000 8 00908120000 8 00908210000 8 00908220000 8 00908310000 8 00908320000 8 00909611000 8 00909612000 8 00909613000 8 00909621000 8 00909622000 8 00909623000 8 00910200000 8 00910911000 8 00910991000 8 00910999000 8 01001110000 3 01001190000 3 01001911000 3 01001919000 1.8 01001991010 3 01001991090 0 01001992010 3 01001992090 1.8 01001999010 3 01001999090 1.8 01101001000 3 01101002000 5 01102200000 5 01102903000 5 01104309000 5 01106100000 8 01106201000 8 01106209000 8 01107209000 27 01203000000 3 01204000000 3 01205101000 0 0


1205901000 0 01206000000 25 01207100000 3 01207210000 3 01207291000 2 01207299000 3 01207300000 3 01207500000 3 01207600000 3 01207700000 3 01207910000 3 01207992000 3 01207999000 3 01208100000 3 01208900000 3 01209100000 0 01209210000 0 01209220000 0 01209230000 0 01209240000 0 01209250000 0 01209291000 0 01209292000 0 01209293000 0 01209294000 0 01209299000 0 01209300000 0 01209911010 0 01209911090 0 01209912000 0 01209913000 0 01209914000 0 01209915000 0 01209919000 0 01209991010 0 01209991090 0 01209992000 0 01209993000 0 01209994000 0 01209999000 0 01210100000 30 01210201000 30 01210202000 30 0



1211300000 8 0 1211400000 8 0 1211901000 8 0 1211902000 8 0 1211903000 8 0 1211904000 8 0 1211905000 8 0 1211909030 8 0 1211909040 8 0 1211909050 8 0 1211909060 8 0 1211909070 8 0 1211909080 8 0 1211909091 8 0 1212218029 20 0 1212219019 20 0 1212298029 20 0 1212299019 20 0 1212910000 3 0 1212920000 20 0 1212930000 3 0 1212940000 8 0 1212992000 8 0 1212993000 8 0 1212996000 8 0 1212999000 8 0 1213000000 8 0 1214101000 1 0 1214109000 10 0 1214909011 1 0 1214909019 18 0 1301200000 3 0 1301901000 3 0 1301902010 3 0 1301902090 3 0 1301909000 3 0 1302110000 8 0 1302120000 8 0 1302130000 30 0 1302192000 8 0 1302193000 8 0 1302199010 8 0 1302199020 8 0


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2931904030 6.5 02931904040 6.5 02931904090 6.5 02931909010 6.5 02931909020 6.5 02931909091 2 02931909099 6.5 02932110000 6.5 02932120000 6.5 02932131000 6.5 02932132000 6.5 02932191000 2 02932199000 6.5 02932201010 5 02932201020 5 02932201030 5 02932209010 5 02932209020 5 02932209030 5 02932209040 5 02932209050 5 02932209060 5 02932209070 5 02932209080 5 02932209091 2 02932209099 5 02932910000 6.5 02932920000 6.5 02932930000 6.5 02932940000 6.5 02932950000 6.5 02932991000 6.5 02932992000 6.5 02932999010 2 02932999090 6.5 02933111000 6.5 02933119010 6.5 02933119030 6.5 02933119040 6.5 02933119091 2 02933119099 6.5 02933191000 6.5 02933199010 6.5 0


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3002301000 0 03002309000 0 03002901000 0 03002902000 0 03002903010 6.5 03002903020 8 03002903090 0 03002904000 0 03002905000 0 03002906000 0 03002907000 6.5 03002908000 0 03002909000 0 03003101000 8 03003102000 8 03003201000 8 03003209010 8 03003209090 8 03003310000 8 03003391010 8 03003391020 8 03003392000 8 03003393000 8 03003394000 8 03003395000 8 03003396000 8 03003397000 8 03003398000 8 03003399000 8 03003401000 8 03003409110 8 03003409120 8 03003409130 8 03003409210 8 03003409220 8 03003409230 8 03003409310 8 03003409320 8 03003409330 8 03003409400 8 03003409500 8 03003409600 8 03003409900 8 0


3003901000 8 03003909100 8 03003909200 8 03003909300 8 03003909400 8 03003909500 8 03003909600 8 03003909900 8 03004101000 8 03004102000 8 03004201000 8 03004209100 8 03004209200 8 03004209300 8 03004209400 8 03004209900 8 03004310000 8 03004320000 8 03004391010 8 03004391020 8 03004392000 8 03004393000 8 03004394000 8 03004395000 8 03004396000 8 03004397000 8 03004399000 8 03004401000 8 03004409110 8 03004409120 8 03004409130 8 03004409210 8 03004409220 8 03004409230 8 03004409310 8 03004409320 8 03004409330 8 03004409400 8 03004409500 8 03004409600 8 03004409900 8 03004501000 8 03004502010 8 0



3004502090 8 0 3004503000 8 0 3004504000 8 0 3004505000 8 0 3004506000 8 0 3004507000 8 0 3004509000 8 0 3004901000 8 0 3004909100 8 0 3004909200 8 0 3004909300 8 0 3004909400 8 0 3004909500 8 0 3004909900 8 0 3005101000 0 0 3005109000 0 0 3005901000 0 0 3005902000 0 0 3005903000 0 0 3005904000 0 0 3005909000 0 0 3006101010 0 0 3006101020 0 0 3006102000 0 0 3006103000 0 0 3006104000 0 0 3006105010 6.5 0 3006105020 8 0 3006105090 0 0 3006200000 0 0 3006301000 0 0 3006302000 0 0 3006401000 0 0 3006402000 0 0 3006403000 0 0 3006500000 0 0 3006600000 0 0 3006700000 6.5 0 3006910000 6.5 0 3006921010 0 0 3006921090 0 0 3006922010 0 0 3006922020 0 0


3006922031 6.5 03006922032 8 03006922090 0 03006923000 8 03006924000 0 03006925000 6.5 03101001010 6.5 03101001090 6.5 03101002000 6.5 03101003000 6.5 03102101000 2 03102109000 6.5 03102210000 6.5 03102291000 6.5 03102292000 6.5 03102300000 6.5 03102400000 6.5 03102501000 6.5 03102509000 6.5 03102600000 6.5 03102800000 6.5 03102901000 6.5 03102909000 6.5 03103100000 6.5 03103901000 6.5 03103902000 6.5 03103903000 6.5 03103904000 6.5 03103909000 6.5 03104200000 0 03104301000 1 03104309000 6.5 03104901010 1 03104901090 6.5 03104909000 1 03105100000 6.5 03105200000 6.5 03105300000 6.5 03105400000 6.5 03105510000 6.5 03105590000 6.5 03105600000 6.5 03105901000 6.5 0


3105909000 6.5 03201100000 6.5 03201200000 6.5 03201901010 6.5 03201901020 6.5 03201901030 6.5 03201901040 6.5 03201901090 6.5 03201902000 6.5 03201903000 6.5 03201904000 6.5 03202101000 6.5 03202102000 6.5 03202103000 6.5 03202109000 6.5 03202901000 6.5 03202902000 6.5 03202909000 6.5 03203001100 6.5 03203001910 6.5 03203001920 6.5 03203001930 6.5 03203001990 6.5 03203002010 6.5 03203002020 6.5 03203002030 6.5 03203002090 6.5 03203003000 6.5 03204111000 4 03204119000 8 03204121000 8 03204122000 8 03204130000 8 03204140000 8 03204150000 8 03204160000 8 03204170000 8 03204191000 8 03204192000 8 03204193000 8 03204199000 8 03204200000 6.5 03204901010 5 0



3204901090 6.5 0 3204909000 6.5 0 3205001000 6.5 0 3205009000 6.5 0 3206110000 6.5 0 3206190000 6.5 0 3206200000 6.5 0 3206411000 6.5 0 3206419000 6.5 0 3206421000 6.5 0 3206429000 6.5 0 3206491000 6.5 0 3206492000 6.5 0 3206493000 6.5 0 3206494000 6.5 0 3206495000 6.5 0 3206496000 6.5 0 3206499000 6.5 0 3206500000 6.5 0 3207100000 6.5 0 3207201000 6.5 0 3207202000 6.5 0 3207209000 6.5 0 3207301000 6.5 0 3207302000 6.5 0 3207303000 6.5 0 3207304000 6.5 0 3207309000 6.5 0 3207400000 6.5 0 3208101010 6.5 0 3208101090 6.5 0 3208102000 6.5 0 3208103000 6.5 0 3208201011 6.5 0 3208201019 6.5 0 3208201020 6.5 0 3208201030 6.5 0 3208202011 6.5 0 3208202019 6.5 0 3208202020 6.5 0 3208202030 6.5 0 3208901011 6.5 0 3208901019 6.5 0


3208901020 6.5 03208901030 6.5 03208909011 6.5 03208909019 6.5 03208909020 6.5 03208909030 6.5 03209101011 6.5 03209101019 6.5 03209101020 6.5 03209102010 6.5 03209102020 6.5 03209901011 6.5 03209901019 6.5 03209901020 6.5 03209909011 6.5 03209909019 6.5 03209909020 6.5 03210001011 6.5 03210001019 6.5 03210001091 6.5 03210001099 6.5 03210002010 6.5 03210002020 6.5 03210002030 6.5 03210002040 6.5 03210003010 6.5 03210003090 6.5 03211000000 6.5 03212100000 6.5 03212901000 6.5 03212909000 6.5 03213101000 6.5 03213102000 6.5 03213109000 6.5 03213901000 6.5 03213902000 6.5 03213909000 6.5 03214101060 6.5 03214101080 6.5 03214101090 6.5 03214102000 6.5 03214109000 6.5 03214900000 6.5 0


3215110000 6.5 03215190000 6.5 03215901000 6.5 03215902000 6.5 03215903000 6.5 03215904010 6.5 03215904020 6.5 03215904030 6.5 03215905000 6.5 03215906010 6.5 03215906020 6.5 03215906030 6.5 03215909000 6.5 03301120000 5 03301130000 5 03301190000 5 03301240000 5 03301250000 5 03301291000 5 03301292000 5 03301293000 5 03301294000 5 03301299000 5 03301300000 8 03301901000 8 03301902000 8 03301903000 8 03301904100 8 03301904200 8 03301904300 30 03301904400 8 03301904600 8 03301904800 8 03302101000 5 03302102011 30 03302102019 8 03302102090 5 03302900000 6.5 03303001000 6.5 03303002000 6.5 03304101000 6.5 03304109000 6.5 03304201000 6.5 0



3304209000 6.5 0 3304301000 6.5 0 3304309000 6.5 0 3304911000 6.5 0 3304912000 6.5 0 3304919000 6.5 0 3304991000 6.5 0 3304992000 6.5 0 3304993000 6.5 0 3304999000 6.5 0 3305100000 5 0 3305200000 5 0 3305300000 5 0 3305901000 5 0 3305902000 5 0 3305909000 5 0 3306100000 6.5 0 3306201011 8 0 3306201019 8 0 3306201020 8 0 3306209000 8 0 3306901000 6.5 0 3306902000 6.5 0 3307101000 6.5 0 3307109000 6.5 0 3307200000 6.5 0 3307301000 6.5 0 3307302000 6.5 0 3307410000 6.5 0 3307490000 6.5 0 3307901000 6.5 0 3307902000 6.5 0 3307903000 6.5 0 3307909000 6.5 0 3401111000 6.5 0 3401119000 6.5 0 3401191010 6.5 0 3401191090 6.5 0 3401192000 6.5 0 3401200000 6.5 0 3401300000 6.5 0 3402110000 8 0 3402120000 8 0


3402131000 2 03402139000 8 03402190000 8 03402201000 5 03402202000 6.5 03402209000 6.5 03402901000 6.5 03402902000 5 03402903000 6.5 03403111000 6.5 03403112000 6.5 03403119000 6.5 03403191000 6.5 03403192000 6.5 03403193000 6.5 03403194000 6.5 03403195000 6.5 03403199000 6.5 03403911000 6.5 03403912000 6.5 03403919000 6.5 03403991000 6.5 03403992000 6.5 03403999000 6.5 03404200000 6.5 03404901010 6.5 03404901030 6.5 03404901040 6.5 03404901090 6.5 03404902000 6.5 03405100000 6.5 03405200000 6.5 03405300000 6.5 03405400000 6.5 03405901010 6.5 03405901020 6.5 03405901030 6.5 03405901090 6.5 03405909000 6.5 03406000000 6.5 03407001000 6.5 03407002000 6.5 03407003000 6.5 0


3501101000 8 03501109000 20 03502110000 8 03502190000 8 03502200000 8 03502901000 8 03502909000 8 03503001010 8 03503001020 8 03503002000 8 03503003000 8 03504001010 8 03504001020 8 03504002010 8 03504002020 8 03504002030 8 03504002090 8 03504003000 8 03506101000 6.5 03506102000 6.5 03506109000 6.5 03506910000 6.5 03506991000 6.5 03506992000 6.5 03506993000 6.5 03506999000 6.5 03507100000 6.5 03507901010 6.5 03507901020 6.5 03507901030 6.5 03507901040 6.5 03507901090 6.5 03507902000 6.5 03507903000 6.5 03507904010 6.5 03507904020 6.5 03507904030 6.5 03507906010 6.5 03507906020 6.5 03507907000 6.5 03507908000 6.5 03507909000 6.5 03601001000 6.5 0



3601002000 6.5 0 3602000000 6.5 0 3603001000 6.5 0 3603002000 6.5 0 3603003000 6.5 0 3603004000 6.5 0 3603005000 6.5 0 3604100000 6.5 0 3604901000 6.5 0 3604909000 6.5 0 3605001000 6.5 0 3605009000 6.5 0 3606100000 6.5 0 3606901010 6.5 0 3606901020 6.5 0 3606901030 6.5 0 3606901090 6.5 0 3606902010 6.5 0 3606902090 6.5 0 3606909010 6.5 0 3606909090 6.5 0 3701100000 6.5 0 3701200000 6.5 0 3701301000 6.5 0 3701309100 6.5 0 3701309200 6.5 0 3701309910 6.5 0 3701309920 6.5 0 3701309991 3 0 3701309999 6.5 0 3701911000 6.5 0 3701919100 6.5 0 3701919200 6.5 0 3701919910 6.5 0 3701919920 6.5 0 3701919990 6.5 0 3701991000 3 0 3701999100 6.5 0 3701999200 6.5 0 3701999910 6.5 0 3701999920 6.5 0 3701999990 6.5 0 3702100000 6.5 0


3702311110 6.5 03702311120 6.5 03702311210 6.5 03702311220 6.5 03702311910 6.5 03702311920 6.5 03702312000 6.5 03702313000 6.5 03702319010 6.5 03702319020 6.5 03702319090 6.5 03702321110 6.5 03702321120 6.5 03702321210 6.5 03702321220 6.5 03702321910 6.5 03702321920 6.5 03702322000 6.5 03702323000 6.5 03702329010 6.5 03702329020 6.5 03702329030 6.5 03702329090 6.5 03702391110 6.5 03702391120 6.5 03702391210 6.5 03702391220 6.5 03702391910 6.5 03702391920 6.5 03702392000 6.5 03702393000 6.5 03702399010 6.5 03702399020 6.5 03702399090 6.5 03702411010 6.5 03702411020 6.5 03702412000 6.5 03702413000 6.5 03702419010 6.5 03702419020 6.5 03702419090 6.5 03702421010 6.5 03702421020 6.5 0


3702422000 6.5 03702423000 6.5 03702429010 6.5 03702429020 6.5 03702429090 6.5 03702431010 6.5 03702431020 6.5 03702432000 6.5 03702433000 6.5 03702439010 6.5 03702439020 6.5 03702439090 6.5 03702441010 6.5 03702441020 6.5 03702442000 6.5 03702443000 6.5 03702449010 6.5 03702449020 6.5 03702449090 6.5 03702521010 6.5 03702521020 6.5 03702522000 6.5 03702523000 6.5 03702529010 6.5 03702529020 6.5 03702529090 6.5 03702530000 6.5 03702541010 6.5 03702541020 6.5 03702542000 6.5 03702543000 6.5 03702549010 6.5 03702549020 6.5 03702549090 6.5 03702551010 6.5 03702551020 6.5 03702552000 6.5 03702553000 6.5 03702559010 6.5 03702559020 6.5 03702559090 6.5 03702561010 6.5 03702561020 6.5 0



3702562000 6.5 0 3702563000 6.5 0 3702569010 6.5 0 3702569020 6.5 0 3702569090 6.5 0 3702961010 6.5 0 3702961020 6.5 0 3702962000 6.5 0 3702963000 6.5 0 3702969010 6.5 0 3702969020 6.5 0 3702969090 6.5 0 3702971010 6.5 0 3702971020 6.5 0 3702972000 6.5 0 3702973000 6.5 0 3702979010 6.5 0 3702979020 6.5 0 3702979090 6.5 0 3702981010 6.5 0 3702981020 6.5 0 3702982000 6.5 0 3702983000 6.5 0 3702989010 6.5 0 3702989020 6.5 0 3702989090 6.5 0 3703101010 6.5 0 3703101020 6.5 0 3703101030 6.5 0 3703101040 6.5 0 3703101090 6.5 0 3703109010 6.5 0 3703109020 6.5 0 3703109030 6.5 0 3703109040 6.5 0 3703109090 6.5 0 3703201000 6.5 0 3703202000 6.5 0 3703203000 6.5 0 3703204000 6.5 0 3703209000 6.5 0 3703901000 6.5 0 3703902000 6.5 0


3703903000 6.5 03703904000 6.5 03703909000 6.5 03704001110 0 03704001120 0 03704001190 0 03704001200 0 03704001300 0 03704001900 0 03704002000 6.5 03705101000 6.5 03705109000 0 03705901000 3 03705902010 0 03705902020 0 03705902030 0 03705903000 0 03705909010 0 03705909020 0 03705909030 0 03705909090 0 0

3706101000 195won/m or 6.5% 0

3706102000 4won/m or 6.5% 0

3706103010 26won/m or 6.5% 0

3706103020 468won/m or 6.5% 0

3706103030 78won/m or 6.5% 0

3706104000 26won/m or 6.5% 0

3706105010 1,092won/m or 6.5% 0

3706105020 182won/m or 6.5% 0

3706106010 1,560won/m or 6.5% 0

3706106020 260won/m or 6.5% 0

3706901000 9won/m or 6.5% 0


3706902000 5won/m or 6.5% 0

3706903010 26won/m or 6.5% 0

3706903020 468won/m or 6.5% 0

3706903030 78won/m or 6.5% 0

3706904000 26won/m or 6.5% 0

3706905010 25won/m or 6.5% 0

3706905020 8won/m or 6.5% 0

3706906010 1,092won/m or 6.5% 0

3706906020 182won/m or 6.5% 0

3707100000 6.5 03707901010 6.5 03707901020 5 03707901090 6.5 03707902100 6.5 03707902910 6.5 03707902920 6.5 03707902990 6.5 03707903100 6.5 03707903910 6.5 03707903920 6.5 03707903990 6.5 03707909100 6.5 03707909200 6.5 03707909300 6.5 03707909400 6.5 03707909900 6.5 03801101000 4 03801109000 6.5 03801200000 6.5 03801300000 6.5 03801900000 6.5 03802100000 6.5 03802901010 6.5 03802901020 6.5 0



3802901090 6.5 0 3802902000 6.5 0 3803000000 5 0 3804001000 6.5 0 3804009000 6.5 0 3805101000 6.5 0 3805102000 6.5 0 3805103000 6.5 0 3805900000 6.5 0 3806101000 6.5 0 3806102000 6.5 0 3806201000 6.5 0 3806202000 6.5 0 3806209000 6.5 0 3806300000 6.5 0 3806902000 6.5 0 3806903000 6.5 0 3806909000 6.5 0 3807001000 6.5 0 3807002000 6.5 0 3807003000 6.5 0 3807009010 6.5 0 3807009090 6.5 0 3808501000 2 0 3808509000 6.5 0 3808911000 2 0 3808919000 6.5 0 3808921000 2 0 3808929000 6.5 0 3808931000 6.5 0 3808932000 6.5 0 3808933000 6.5 0 3808940000 6.5 0 3808991000 6.5 0 3808999000 6.5 0 3809100000 8 0 3809910000 6.5 0 3809920000 6.5 0 3809930000 6.5 0 3810101000 6.5 0 3810109000 6.5 0 3810901000 6.5 0 3810909000 6.5 0


3811110000 6.5 03811190000 6.5 03811210000 5 03811290000 5 03811900000 6.5 03812101000 6.5 03812102000 6.5 03812103000 6.5 03812104000 6.5 03812105000 6.5 03812106000 6.5 03812109000 6.5 03812200000 6.5 03812301000 6.5 03812302000 6.5 03813001000 6.5 03813002000 6.5 03813003000 6.5 03814001010 6.5 03814001020 6.5 03814001090 6.5 03814002110 6.5 03814002190 6.5 03814002900 6.5 03815110000 6.5 03815121000 6.5 03815122000 6.5 03815129000 6.5 03815191000 6.5 03815192000 6.5 03815199000 6.5 03815901000 6.5 03815909000 6.5 03816001000 6.5 03816002000 6.5 03816003000 6.5 03816009000 6.5 03817000000 6.5 03818001000 0 03818002000 0 03819001000 6.5 03819002000 6.5 03820001000 6.5 0


3820002000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03821000000 6.5 03822001011 0 03822001012 0 03822001013 0 03822001014 0 03822001019 0 03822001020 0 03822001091 6.5 03822001092 6.5 03822001093 0 03822001099 8 03822002011 0 03822002012 0 03822002013 0 03822002014 0 03822002019 0 0



3822002020 0 0 3822002091 6.5 0 3822002092 6.5 0 3822002093 0 0 3822002099 8 0 3822003041 0 0 3822003042 1 0 3822003043 2 0 3822003044 3 0 3822003045 4 0 3822003046 5 0 3822003047 5.4 0 3822003048 6.5 0 3822003049 7 0 3822003050 8 0 3822003051 10 0 3822003052 20 0 3822003053 27 0 3822003054 30 0 3822003055 36 0 3822003056 40 0 3822003057 50 0

3822003058 182won/m or 6.5% 0

3822003059 4won/m or 6.5% 0

3822003060 26won/m or 6.5% 0

3822003061 468won/m or 6.5% 0

3822003062 78won/m or 6.5% 0

3822003063 1,092won/m or 6.5% 0

3822003064 1,560won/m or 6.5% 0

3822003065 260won/m or 6.5% 0

3822003066 8won/m or 6.5% 0

3822003067 25won/m or 6.5% 0

3823110000 8 0


3823120000 8 03823130000 8 03823191000 8 03823192000 8 03823199000 8 03823701000 5 03823702000 5 03823703000 5 03823704000 3 03823709010 2 03823709090 5 03824100000 6.5 03824300000 6.5 03824400000 6.5 03824500000 6.5 03824600000 8 03824711000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 03824719000 6.5 0


3824719000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824720000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 03824730000 6.5 0



3824730000 6.5 0 3824730000 6.5 0 3824730000 6.5 0 3824730000 6.5 0 3824730000 6.5 0 3824730000 6.5 0 3824730000 6.5 0 3824730000 6.5 0 3824730000 6.5 0 3824730000 6.5 0 3824730000 6.5 0 3824730000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824740000 6.5 0 3824750000 6.5 0 3824750000 6.5 0 3824750000 6.5 0 3824750000 6.5 0


3824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824750000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 0


3824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824760000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824770000 6.5 03824780000 6.5 03824780000 6.5 03824780000 6.5 03824780000 6.5 03824780000 6.5 03824780000 6.5 03824780000 6.5 03824780000 6.5 03824780000 6.5 0



3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824780000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0 3824790000 6.5 0


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8523292231

13.0% or 34won/min(at standard speed)

0

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95XXX

Annex 3Certificate of origin


Certificate of origin

1.Exporter (business name, address, country)

2.Importer(business name, address, country)

Reference No.

Certificate of Origin for Preferential Tariff for Least-DevelopedCountries

(Combined declaration and certificate)

Issued in ................................................(country) See notes overleaf

3. Means of transport and route 4. For official use

5. HS code 6. Marks and numbers of packages

7. Number and kind of packages: description of goods

8. Origin criterion (see notes overleaf)

9 Gross weight or other quantity

10. Number and date of invoices

11. Declaration by the exporter

The undersigned hereby declares that the above details and statements are correct; that all the goods were produced in

............................................................................ (country)

and that they comply with the origin requirements specified in the Presidential Decree on Preferential Tariff for Least-Developed Countries.

............................................................................

............................................................................ Place and date, signature of authorized signatory

12. Certificate

It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct

............................................................................ Place and date, signature and stamp of certifying authority

(210mm 297mm)

97ANNEX 3: CERTIFICATE OF ORIGIN

Notes

1. General Conditions

To qualify for preference, products must:

(a) fall within a description of products eligible for preference according to the Presidential Decree on Preferential Tariff for Least-Developed Countries of the Republic of Korea; and

(b) comply with the rules of origin set out in Article 5 of the Presidential Decree on Preferential Tariff for Least-Developed Countries. Each article in a consignment must qualify separately in its own right; and

(c) be consigned directly from the country of exportation to the Republic of Korea. However, the followings are considered as consigned from the country of exportation to the Republic of Korea:

(i) If it is proved that the product just passes through a non-originating territory for geographical reasons or is trans-shipped or temporarily stored in a bonded area of a non-originating territory; or

(ii) The products re-exported into the Republic of Korea after exported to a non-originating territory for display at exhibitions or fairs.

2. Entries to be made in box 8

Preferential products must be wholly or partly produced or obtained in the exporting country in accordance with the origin requirements set out in paragraph 1 and 2 of Article 5 of the Presidential Decree on Preferential Tariff for Least-Developed Countries.

(a) wholly produced or obtained products: enter the letter "A" in box 8.

(b) products not wholly produced or obtained: enter the letter "B" in box 8. Entry of letter "B" should be followed by the sum of the value of inputs originating from other countries than the exporting country or of undetermined origin, expressed as a percentage of the F.O.B. price of the exported products; (example "B" 40 per cent)

__________

Annex 4Presidential Decree No. 24291 on preferential tariffs for

Least Developed Countries2

2 This is the unofficial English translation from the Korean text. In the case of doubt or discrepancy in translation, the Korean text shall prevail.


PRESIDENTIAL DECREE No. 24291 ON PREFERENTIAL TARIFFS FOR LEAST-DEVELOPED COUNTRIES1

Article 1

Purpose

The purpose of this Decree is to govern the granting of preferential tariff to least-developed countries in accordance with Paragraph 3 of Article 76 of the Customs Law.

Article 2

Definition

"Least-developed countries" in this Decree refer to the countries specified in Annex I.

Article 3

Products and Tariff Rates

A product eligible for preferential tariff and the rates are specified in Annex II. In case of a product eligible for minimum market access (MMA) under the Presidential Decree on Tariff Concessions Granted Pursuant to the World Trade Organization Agreement and Other Agreements, preferential tariffs apply only to in-quota amount.

Article 4

Remedy for Injury to Domestic Industries

1. In cases where an increase in the import of a product eligible for preferential tariff causes or threatens to cause serious injury to domestic industries which produce like products, or directly competitive products, and it is necessary to prevent them from happening, the head of a relevant central administrative agency or an interested person may request the Minister of Strategy and Finance to suspend the application of preferential tariffs to the product in question.

2. When the head of a central administrative agency or an interested person wishes to request suspension of the application of preferential tariff pursuant to paragraph 1, the following documents should be submitted to the Minister of Strategy and Finance:

(a) HS code number, description, size, use and substitutable products of the product in question;

(b) Materials used in producing the product in question and documents explaining the use and manufacturing process of related products produced using the product in question as an input;

(c) The records of demand and supply of the product for the previous 1 year and forecast of demand and supply for the following 1 year;

1 This is the unofficial English translation from the Korean text. In the case of doubt or discrepancy in translation, the the Korean text shall prevail.

101ANNEX 4: PRESIDENTIAL DECREE NO. 24291 ON PREFERENTAL TARIFFS FOR

LEAST DEVELOPED COUNTRIES

(d) Monthly records of import price and amount of each importing country for the latest 1 year;

(e) Monthly factory prices of the product and sales performance of each domestic producer for the latest 1 year;

(f) Description of injuries to domestic industries and the suspension period of the application of preferential tariffs; and

(g) Other documents which help decide that serious injuries are caused to domestic industries or there exists a threat to cause serious injury to domestic industries.

3. The Minister of Strategy and Finance should examine whether there were reasons to suspend the application of preferential tariffs within 15 days from the date on which the request is made according to paragraph 1, unless there is a special reason for delay.

4. When it is determined as the result of the examination provided in paragraph 3 that there were reasons to suspend the application of preferential tariffs, the Minister of Strategy and Finance should decide suspension of the application of preferential tariff immediately and announce its decision in a Ministerial Ordinance.

5. The suspension of the application of preferential tariff shall go into effect from the date on which the Ministerial Ordinance is released in accordance with paragraph 4.

Article 5

Rules of Origin

1. A product eligible for preferential tariff should be wholly produced or obtained in the exporting country. The following products shall be considered as wholly produced or obtained in the exporting country:

(a) Raw materials or mineral products extracted from soil, waters or seabed of the exporting country;

(b) Agricultural and forestry products harvested in the exporting country;

(c) Animals born and raised in the exporting country and products obtained from such animals;

(d) Products obtained by hunting or fishing conducted in the exporting country;

(e) Marine products caught in high seas by vessels of the exporting country and products manufactured or processed, using such products. In this case, "vessels of the exporting country" refer to the vessels registered in the exporting country, 60 per cent or more of equity of which is owned by a citizen or the government of the exporting country, or a corporation or association legitimately registered in the exporting country;

Used articles collected in the exporting country, for the purpose of the recovery of raw materials;

Waste and scrap resulting from manufacturing operations conducted in the exporting country; and

Products produced exclusively in the exporting country using the products referred to in subparagraphs 1 to 7 above as raw materials.


2. A product which is finally manufactured or processed in the territory of the exporting country by using the product, as an input, which is produced in countries other than the exporting country, or the origin of which is not determined, shall be eligible for preferential tariffs only if the value of the inputs does not exceed 60 per cent of the F.O.B. price of the final product. In this case, if the final product includes the product originating from the Republic of Korea as an input, the value of the product shall be excluded from the calculation of the total value of the inputs.

3. The value of the inputs referred to in paragraph 2 shall be calculated in the following order:

The value including freight and insurance cost at the time of importation to the exporting country (C.I.F. price); and

The ascertainable price paid first for the inputs in the exporting country.

4. Those who wish to receive preferential tariffs should submit a Certificate of Origin set out in Annex Ⅲ issued by the government of the exporting country or an authority designated by the government of the exporting country.

5. Article 236 of the Enforcement Decree of the Customs Law shall be invoked in cases not covered by the rules of origin set out in paragraphs 1 to 4.

Addendum

1. This Decree shall go into effect on 1 January 2013. 1. This Decree shall apply to the product whose import declaration is made after this Decree enters into force. 2.

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