RESTRICTED  
  
G/MA/TAR/RS/658  
16 de agosto  de 2021 
(21-6215) Página: 1/11 
Comité de Acceso a los Mercados  Original:  inglés  
 
  
RECTIFICACIONES Y MODIFICACIONES DE LAS LISTAS  
LISTA LX - REPÚBLICA DE COREA  
La siguiente comunicación, de fecha 19 de julio de 2021, se distribuye a petición de la delegación 
de la República de Corea.  
 
_______________  
 
 
De conformidad con los Procedimientos para la modificación o rectificación de las listas de 
concesiones arancelarias1, la República de Corea comunica en el presente documento las 
correcciones técnicas propuestas de su Lista LX que figura en los apéndices .2 
Durante la transposición de la Lista LX - República de Corea al SA 2012, Corea identificó algunos 
errores e incoherencias resultantes de la introducción de los compromisos que contrajo de 
conformidad con la Declaración Ministerial sobre la Expansión del Co mercio de Productos de 
Tecnología de la Información (ampliación del ATI) .3 
A fin de corregir esos errores, y con la asistencia de la Secretaría  de la OMC , Corea ha preparado la 
presente rectificación, que tiene por objeto lo siguiente:  
i) Corregir el derecho consolidado de las líneas arancelarias 5911900000 y 6307909000, 
que se consignaron erróneamente como completamente libres de derechos en la Lista 
de Corea relativa al ATI ampliado certificada en el documento WT/Let/1195.  
ii) Eliminar la línea aranc elaria  8486409000, que se introdujo erróneamente en la Lista  
de Corea durante la transposición al SA 2007 y posteriormente se certificó en el 
documento  WT/Let/1099 . Como consecuencia de ello, se debe eliminar la misma  
línea arancelaria de la Lista de Cor ea relativa al ATI ampliado certificada en el 
documento WT/Let/1195.  
iii) Corregir los derechos consolidados correspondientes a las líneas  
arancelarias  8529909630, 8529909640 y 8529909650 para las que la concesión de 
franquicia arancelaria resultante de l a ampliación del ATI y el derecho consolidado de la 
parte restante de las líneas arancelarias, que no estaba abarcada por el ATI ampliado, 
se invirtieron erróneamente en la Lista de Corea relativa al ATI ampliado certificada en 
el documento WT/Let/1195.  
En el apéndice 1 figuran notas explicativas detalladas y en el apéndice 2, el proyecto que  
contiene la rectificación propuesta . Los cambios propuestos no alteran el alcance de las  
concesiones contraídas por Corea de conformidad con el ATI ampliado y certif icadas en el 
documento  WT/Let/1195 . 
 
_______________  
 
 
 
1 Decisión de  26 de marzo de  1980 ( IBDD 27S/25).  
2 En inglés solamente . 
3 WT/MIN(15)/25.  G/MA/TAR/RS/658  
- 2 - 
  Si en el plazo de tres meses contados a partir de la fecha del presente documento no se notifica a 
la Secretaría ninguna objeción, las rectificaciones y modificaciones de la Lista LX - República de 
Corea se considerarán aprobadas y serán formalmente certificadas.  
   
  G/MA/TAR/RS/658  
- 3 - 
 
ATTACHMENT 1 – EXPLANATORY NOTE  
While preparing its Harmonized System 2012 (HS2012) transposition file, the Republic of Korea has identified some errors and inconsistencies in its 
Schedule that resulted from the introduction of tariff concessions undertaken pursuant to the ITA Expansion,  and which were certified in document 
WT/Let/1195.  Korea, therefore, proposes to rectify the relevant discrepancies as follows : 
(i) Correcting the bound duty for tariff lines 5911900000 and 6307909000, which are partially covered under the ITA Expansion  
Korea's concession for tariff lines 5911900000  and 6307909000 were not correctly reflected in its ITA Expansion Schedule which was certified 
in WT/Let/1195.  The duty -free concession was erroneously assigned to the entire subheading 5911.90 and 6 307.90, which are partially covered 
under the ITA Expansion. The products that are not covered by the ITA Expansion should maintain the bound duty which was reco rded before 
the introduction of the ITA Expansion commitments, i.e. 13 per cent.  Therefore, th e following correction is required in Korea's ITA Expansion 
Schedule to reflect the original commitments of the products not covered by the ITA Expansion.  
WT/Let/1195   Proposed Rectification  
Existing HS07 
code  Existing Product Description  Existing 
Final  
Bound 
Rate  Proposed 
HS07 code  Proposed Product Description  Proposed 
Final  
Bound Rate  
5911900000  Other  0  5911900000  Other  13 
5911900000 ex  Self-adhesive circular polishing 
pads of a kind used for the 
manufacture of semiconductor 
wafers  0  5911900000 ex  Self-adhesive circular polishing 
pads of a kind used for the 
manufacture of semiconductor 
wafers  0 
6307909000  Other  0  6307909000  Other  30 
6307909000 ex  Self-adhesive circular polishing 
pads of a kind used for the 
manufacture of semiconductor 
wafers  0  6307909000 ex  Self-adhesive circular polishing 
pads of a kind used for the 
manufacture of semiconductor 
wafers  0 
 
(ii) Deleting tariff line 8486409000  in Korea's Schedule which was introduced during the HS2007 transposition  
Subheading 848640 relates to Machines and apparatus specified in Note 9 (C) of chapter 84, i.e. machines and apparatus solely  or principally 
of a kind used for :  
(i) the manufacture or repair of masks and reticles;  
(ii) assembling semiconductor devices or electronic integrated circuits; and  
(iii) lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and fl at panel displays.    
  G/MA/TAR/RS/658  
- 4 - 
  
Within that subheading, Korea's national headers refer to:  
⎯ 84864010: Machines and apparatus for the manufacture or repair of masks and reticles ; 
⎯ 84864020: Machines and apparatus for assembling semiconductor devices or electronic integrated circuits;  
⎯ 84864030:  Machines and apparatus for lifting, handing, loading or unloading of boules, wafers, semiconductor devices, electronic 
integrated circuits and flat panel displays ; and  
⎯ 84864040: Microscopes  
 
Tariff line 8486409000 is therefore virtually empty and should b e deleted from the Schedule. Tariff line 8486409000  was erroneously introduced 
in Korea's Schedule during the HS2007 transposition and certified in document WT/Let/1099.  As a consequence, this tariff lin e also appears in 
Korea's ITA Expansion Schedule cer tified in document WT/Let/1195.   Therefore, the following correction is required in both certified documents 
WT/Let/1099 and WT/Let/1195 . 
  
WT/Let/1099 and WT/Let/1195   Proposed Rectification  
Existing HS07 
code  Existing Product Description  Existing 
Final  
Bound 
Rate  Proposed 
HS07 code  Proposed Product Description  Proposed 
Final  
Bound Rate  
848640  Machines and apparatus specified in 
Note 9 (C) to this Chapter    848640  Machines and apparatus specified 
in Note 9 (C) to this Chapter   
84864010  Machines and apparatus for the 
manufacture or repair of masks and 
reticles    84864010  Machines and apparatus for the 
manufacture or repair of masks 
and reticles   
8486401010  Pattern generating apparatus of a 
kind used for producing masks or 
reticles from photoresist coated 
substrates  0  8486401010  Pattern generating apparatus of a 
kind used for producing masks or 
reticles from photoresist coated 
substrates  0 
8486401020  Focused ionic -beam milling 
machines for removing or repairing 
mask and reticle  0  8486401020  Focused ionic -beam milling 
machines for removing or repairing 
mask and reticle  0 
8486401030  Machines of coating and developing 
or stabilizing photoresist  0  8486401030  Machines of coating and 
developing or stabilizing 
photoresist  0 
8486401090  Other  0  8486401090  Other  0 
84864020  Machines and apparatus for 
assembling semiconductor devices 
or electronic integrated circuits    84864020  Machines and apparatus for 
assembling semiconductor devices 
or electronic integrated circuits     
  G/MA/TAR/RS/658  
- 5 - 
 WT/Let/1099 and WT/Let/1195   Proposed Rectification  
Existing HS07 
code  Existing Product Description  Existing 
Final  
Bound 
Rate  Proposed 
HS07 code  Proposed Product Description  Proposed 
Final  
Bound Rate  
8486402010  Die attach apparatus, tape 
automated bonders, and wire 
bonders for assembly of 
semiconductors  0  8486402010  Die attach apparatus, tape 
automated bonders, and wire 
bonders for assembly of 
semiconductors  0 
8486402020  Machines for inserting or removing 
semiconductor devices  0  8486402020  Machines for inserting or removing 
semiconductor devices  0 
848640203  Machines for molding package or 
cutting and molding lead frame    848640203  Machines for molding package or 
cutting and molding lead frame   
8486402031  Encapsulation equipment for 
assembly of semiconductors  0  8486402031  Encapsulation equipment for 
assembly of semiconductors  0 
8486402039  Other  0  8486402039  Other  0 
8486402040  Machines to attach solder ball on 
semiconductor circuit board or 
ceramic board  0  8486402040  Machines to attach solder ball on 
semiconductor circuit board or 
ceramic board  0 
8486402050  Apparatus designed to bond or 
detach wafer on ceramic block in 
polish wafers  0  8486402050  Apparatus designed to bond or 
detach wafer on ceramic block in 
polish wafers  0 
848640206  Machinery for working rubber or 
plastics or for the manufacture of 
products from these material    848640206  Machinery for working rubber or 
plastics or for the manufacture of 
products from these material   
8486402061  Injection -moulding machines  0  8486402061  Injection -moulding machines  0 
8486402062  Vacuum moulding machines and 
other thermoforming machines  0  8486402062  Vacuum moulding machines and 
other thermoforming machines  0 
8486402063  Other machinery for moulding or 
otherwise forming, other than 
extruders, blow moulding machines 
and for moulding or retreading 
pneumatic tyres or for moulding or 
otherwise forming inner tubes  0  8486402063  Other machinery for moulding or 
otherwise forming, other than 
extruders, blow moulding 
machines and for moulding or 
retreading pneumatic tyres or for 
moulding or otherwise forming 
inner tubes  0 
8486402070  Moulds for rubber or plastics of 
injection or compression types  0  8486402070  Moulds for rubber or plastics of 
injection or compression types  0   
  G/MA/TAR/RS/658  
- 6 - 
 WT/Let/1099 and WT/Let/1195   Proposed Rectification  
Existing HS07 
code  Existing Product Description  Existing 
Final  
Bound 
Rate  Proposed 
HS07 code  Proposed Product Description  Proposed 
Final  
Bound Rate  
8486402080  Machine for bonding semiconductor 
die, washing wafers, carrier or tube  0  8486402080  Machine for bonding 
semiconductor die, washing 
wafers, carrier or tube  0 
848640209  Other    848640209  Other   
8486402091  Machine -tools (including presses) 
for working metal by bending, 
folding, straightening, flattening, 
for semiconductor leads, whether or 
not numerically controlled  0  8486402091  Machine -tools (including presses) 
for working metal by bending, 
folding, straightening, flattening, 
for semiconductor leads, whether 
or not numerically controlled  0 
8486402092  Machine -tools (including presses) 
for working metal by bending, 
folding, straightening, flattening, 
other than semiconductor leads, 
whether or not numerically 
controlled  0  8486402092  Machine -tools (including presses) 
for working metal by bending, 
folding, straightening, flattening, 
other than semiconductor leads, 
whether or not numerically 
controlled  0 
8486402099  Other  0  8486402099  Other  0 
84864030  Machines and apparatus for lifting, 
handing, loading or unloading of 
boules, wafers, semiconductor 
devices, electronic integrated 
circuits and flat panel displays    84864030  Machines and apparatus for lifting, 
handing, loading or unloading of 
boules, wafers,  semiconductor 
devices, electronic integrated 
circuits and flat panel displays   
8486403010  Automated machines and apparatus 
for transport, handling and storage 
of semiconductor wafers, wafer 
cassettes, boxes and other material 
for semiconductor devices  0  8486403010  Automated machines and 
apparatus for transport, handling 
and storage of semiconductor 
wafers, wafer cassettes, boxes and 
other material for semiconductor 
devices  0 
8486403090  Other  0  8486403090  Other  0 
84864040  Microscopes    84864040  Microscopes   
848640401  Optical microscopes    848640401  Optical microscopes     
  G/MA/TAR/RS/658  
- 7 - 
 WT/Let/1099 and WT/Let/1195   Proposed Rectification  
Existing HS07 
code  Existing Product Description  Existing 
Final  
Bound 
Rate  Proposed 
HS07 code  Proposed Product Description  Proposed 
Final  
Bound Rate  
8486404011  Stereoscopic microscopes, fitted 
with equipment specifically 
designed for the handling and 
transport of semiconductor wafers 
or reticles  0  8486404011  Stereoscopic microscopes, fitted 
with equipment specifically 
designed for the handling and 
transport of semiconductor wafers 
or reticles  0 
8486404012  Other microscopes for 
photomicrography, fitted with 
equipment specifically designed for 
the handling and transport of 
semiconductor wafers or reticles  0  8486404012  Other microscopes for 
photomicrography, fitted with 
equipment specifically designed for 
the handling and transport of 
semiconductor wafers or reticles  0 
8486404020  Electron beam microscopes, fitted 
with equipment specifically 
designed for the handling and 
transport of semiconductor wafers 
or reticles  0  8486404020  Electron beam microscopes, fitted 
with equipment specifically 
designed for the handling and 
transport of semiconductor wafers 
or reticles  0 
8486409000  Other  0  8486409000  Other   
 
(iii) Correcting the bound duties for tariff lines 8529909630, 8529909640 and 8529909650 in the ITA Expansion Schedule.   
Korea's concessions for tariff lines 8529909630, 8529909640 and 8529909650 were  not correctly reflected in its ITA Expansion Schedule which 
was certified in WT/Let/1195.  For each of these tariff lines, there is a duty -free concession for the products covered by the ITA Expansion and 
a bound duty for the products not covered by the I TA-Expansion.  The duty -free concession and the bound duty were inverted by mistake.  The 
products covered by the ITA Expansion should be duty -free and those not covered by the ITA Expansion should maintain their original bound 
duty .  Therefore, the follo wing correction is required in Korea's ITA Expansion Schedule to reflect its original commitments:  
WT/Let/1195   Proposed Rectification  
Existing HS07 
code  Existing Product Description  Existing 
Final  
Bound 
Rate  Proposed HS07 
code  Proposed Product 
Descript ion Proposed 
Final  
Bound Rate  
8529909630  Screen for video projector  0  8529909630  Screen for video projector  13   
  G/MA/TAR/RS/658  
- 8 - 
 WT/Let/1195   Proposed Rectification  
Existing HS07 
code  Existing Product Description  Existing 
Final  
Bound 
Rate  Proposed HS07 
code  Proposed Product 
Descript ion Proposed 
Final  
Bound Rate  
8529909630 ex  --Other, excluding organic light 
emitting diode modules and organic 
light emitting diode panels for the 
apparatus of subheadings 8528.72 
or 8528.73  13  8529909630 ex  --Other, excluding organic light 
emitting diode modules and 
organic light emitting diode 
panels for the apparatus of 
subheadings 8528.72 or 
8528.73  0 
8529909640  Other parts for colour  0  8529909640  Other parts for colour  13 
8529909640  --Other, excluding organic light 
emitting diode modules and organic 
light emitting diode panels for the 
apparatus of subheadings 8528.72 
or 8528.73  13  8529909640  --Other, excluding organic light 
emitting diode modules and 
organic light emitting diode 
panels for the apparatus of 
subheadings 8528.72 or 
8528.73  0 
8529909640  -- MCOs  0  8529909640  -- MCOs  0 
8529909650  Other parts for black and white or 
monochrome  0  8529909650  Other parts for black and white 
or monochrome  13 
8529909650 ex  --Other, excluding organic light 
emitting diode modules and organic 
light emitting diode panels for the 
apparatus of subheadings 8528.72 
or 8528.73  13  8529909650 ex  --Other, excluding organic light 
emitting diode modules and 
organic light emitting diode 
panels for the apparatus of 
subheadings 8528.72 or 
8528.73  0 
 
*Bold represents the proposed change  
_______________    
  G/MA/TAR/RS/658  
- 9 - 
 ATTACHMENT 2 – DRAFT RECTIFICATION  
Schedule LX - REPUBLIC OF KOREA  
This Schedule is authentic only in the English language  
 
PART I - MOST -FAVOURED NATION TARIFF  
SECTION II – Other Products  
 
Tariff item  
(HS2007)  Description of Products  Base rate  
 of duty  Bound rate  
of duty  Implementation 
period from/to  Initial 
Negotiating 
Righ t Other duties 
and charges  
5911  Textile products and articles, for technical uses, specified in Note 7 
of this Chapter.       
5911900000  Other   13   0 
5911900000 ex  Self-adhesive circular polishing pads of a kind used for the 
manufacture of semiconductor wafers   0   0 
6307  Other made up articles, including dress patterns.       
6307909000  Other   30   0 
6307909000 ex  Self-adhesive circular polishing pads of a kind used for the 
manufacture of semiconductor wafers   0   0 
8486  Machines and apparatus of a kind used solely or principally for the 
manufacture of semiconductor boules or wafers, semiconductor 
devices, electronic integrated circuits or flat panel displays; 
machines and apparatus specified in Note 9 (C) to this Chapter; 
parts and ac cessories       
848640  Machines and apparatus specified in Note 9 (C) to this Chapter       
84864010  Machines and apparatus for the manufacture or repair of masks and 
reticles       
8486401010  Pattern generating apparatus of a kind used for producing masks or 
reticles from photoresist coated substrates   0   0 
8486401020  Focused ionic -beam milling machines for removing or repairing 
mask and reticle   0   0 
8486401030  Machines of coating and developing or stabilizing photoresist   0   0 
8486401090  Other   0   0 
84864020  Machines and apparatus for assembling semiconductor devices or 
electronic integrated circuits       
8486402010  Die attach apparatus, tape automated bonders, and wire bonders for 
assembly of semiconductors   0   0 
8486402020  Machines for inserting or removing semiconductor devices   0   0 
848640203  Machines for molding package or cutting and molding lead frame         
  G/MA/TAR/RS/658  
- 10 - 
 Tariff item  
(HS2007)  Description of Products  Base rate  
 of duty  Bound rate  
of duty  Implementation 
period from/to  Initial 
Negotiating 
Righ t Other duties 
and charges  
8486402031  Encapsulation equipment for assembly of semiconductors   0   0 
8486402039  Other   0   0 
8486402040  Machines to attach solder ball on semiconductor circuit board or 
ceramic board   0   0 
8486402050  Apparatus designed to bond or datach wafer on ceramic block in 
polish wafers   0   0 
848640206  Machinery for working rubber or plastics or for the manufacture of 
products from these material       
8486402061  Injection -moulding machines   0   0 
8486402062  Vacuum moulding machines and other thermoforming machines   0   0 
8486402063  Other machinery for moulding or otherwise forming, other than 
extruders, blow moulding machines and for moulding or retreading 
pneumatic tyres or for moulding or otherwise forming inner tubes   0   0 
8486402070  Moulds for rubber or plastics of injection or compression types   0   0 
8486402080  Machine for bonding semiconductor die, washing wafers, carrier or 
tube  0   0 
848640209  Other       
8486402091  Machine -tools (including presses) for working metal by bending, 
folding, straightening, flattening, for semiconductor leads, whether 
or not numerically controlled   0   0 
8486402092  Machine -tools (including presses) for working metal by bending, 
folding, straightening, flattening, other than semiconductor leads, 
whether or not numerically controlled   0   0 
8486402099  Other   0   0 
84864030  Machines and apparatus for lifting, handing, loading or unloading 
of boules, wafers,  semiconductor devices, electronic integrated 
circuits and flat panel displays       
8486403010  Automated machines and apparatus for transport, handling and 
storage of semiconductor wafers, wafer cassettes, boxes and other 
material for semiconductor devices   0   0 
8486403090  Other   0   0 
84864040  Microscopes       
848640401  Optical microscopes       
8486404011  Stereoscopic microscopes, fitted with equipment specifically 
designed for the handling and transport of semiconductor wafers or 
reticles   0   0   
  G/MA/TAR/RS/658  
- 11 - 
 Tariff item  
(HS2007)  Description of Products  Base rate  
 of duty  Bound rate  
of duty  Implementation 
period from/to  Initial 
Negotiating 
Righ t Other duties 
and charges  
8486404012  Other microscopes for photomicrography, fitted with equipment 
specifically designed for the handling and transport of 
semiconductor wafers or reticles   0   0 
8486404020  Electron beam microscopes, fitted with equipment specifically 
designed for the handling and transport of semiconductor wafers or 
reticles   0   0 
8529  Parts suitable for use solely or principally with the apparatus of 
headings 85.25 to 85.28.       
852990  - Other       
85299096  Of television receivers       
8529909630  Screen for video projector   13   0 
8529909630 ex  --Other, excluding organic light emitting diode modules and 
organic light emitting diode panels for the apparatus of 
subheadings 8528.72 or 8528.73   0   0 
8529909640  Other parts for colour   13   0 
8529909640 ex  --Other, excluding organic light emitting diode modules and 
organic light emitting diode panels for the apparatus of 
subheadings 8528.72 or 8528.73   0   0 
8529909640 ex  -- MCOs   0   0 
8529909650  Other parts for black and white or monochrome   13   0 
8529909650 ex  --Other, excluding organic light emitting diode modules and 
organic light emitting diode panels for the apparatus of 
subheadings 8528.72 or 8528.73   0   0 
 
 
__________