G/RO/LDC/N/KOR/1  
 
27 September 2017  
(17-5134) Page: 1/10 
Committee on Rules of Origin  Original: English  
 
 NOTIFICATION OF PREF ERENTIAL RULES OF OR IGIN FOR  
LEAST DEVELOPED COUN TRIES  
REPUBLIC OF KOREA 
The following communication, dated 14 September 2017, is being c irculated at the request of the 
delegation of the Republic of Korea.  
_______________  
 
 
Paragraph 4 .3 of the 2015 Ministerial Decision on preferential rules of origin for least developed 
countries (WT/L/917/Add.1) requires preference -granting Members to notify preferential rules of 
origin as per the established procedures1.  In addition, as mandated by the Ministerial Decision, 
the Committee on Rules of Origin agreed, at its meeting of 2 March 2017, to a template for such 
notifications (G/RO/84).  
 
Following such requirements, the following notification has been received from: the Republic of 
Korea.  
A. BASIC INFORMATION  
1)  Notifying member  Republic Of Korea  
2)  Date of entering into force of 
Rules of origin and any 
substantive  modification 
thereof  1 January 2000 - Last modification (in 201 6) 
http://www.law.go.kr/lsSc.do?menuId=0&subMenu=1&query=%
EC%B5%9C%EB%B9%88%EA%B0%9C%EB%B0%9C#undefined    
(Please see the Annex of this document)  
3)  Date of expiration of Rules of 
origin if applicable  No Expi ration Date  
4)  Title of the preferential scheme 
for which legislation on Rules of 
origin is applicable  Rules on Preferential Tariff for Least -Developed Countries 
(Presidential Decree No. 2 7759) 
http://www.law.go.kr/lsSc.do?menuId=0&subMenu=1&query=%
EC%B5%9C%EB%B9%88%EA%B0%9C%EB%B0%9C#undefined  
(Please see the Annex of this document)  
5)  Authority(ies) granting the 
preferential treatment  Ministr y of Strategy and Finance is responsible for Korea's tariff 
policy and legislation.  
Tax & Customs - http://english.mosf.go.kr  
6)  National authorities in charge 
of Rules of origin 
administration  
 Korea Customs Servic e is responsible for the administration and 
implementation.  
http://www.customs.go.kr/kcshome/site/index.do?layoutSiteId=e
nglish  
                                                
1 The re levant notification requirements are contained in Paragraph 2(d) of Annex 1 of the Transparency 
Mechanism for Preferential Trade Arrangements (WT/L/806) and in Paragraph 4 of Annex II of the Agreement 
on Rules of Origin.  G/RO/LDC/N/KOR/1  
 
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  B. INFORMATION ON RULES OF ORIGIN  
I.  BENEFI CIARIES  
1) List of Beneficiaries  48 beneficiaries of the LDC  
http://www.law.go.kr/lsSc.do?menuId=0&subMenu=1&query=%
EC%B5%9C%EB%B9%8 8%EA%B0%9C%EB%8F%84%EA%B5
%AD#AJAX   
2) Eligibility  48 beneficiaries of the LDC  
http://www.law.go.kr/lsSc.do?menuId=0&subMenu=1&query=%
EC%B5%9C%EB%B9%88%EA%B0%9C%EB%8F%84%EA%B5
%AD#AJAX  
 
II.  CRITERIA FOR DETERMINING SUBSTANTIAL TRANSFORMATION  
1)  General criteria, if applicable for all products  
 (a) Definition of wholly 
obtained products  [Paragraph 1, Article 5 of Rules on Preferential  Tariff for Least -
Developed Countries (Presidential Decree No. 2 7759)] 
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 i n 
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 countr y 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 prod ucts. In this case, "vessels of the exporting 
country" refer to the vessels registered in the exporting 
country, 60%  or more  of equity of which is owned by a 
citizen  or the government of the exporting country, or a 
corporation or association legitimately r egistered in the 
exporting country;  
(f)  Used articles  collected in the exporting country, for  the 
purpose of  the recovery of raw materials;  
(g)  Waste and scrap resulting from manufacturing operations 
conducted in the exporting country;  and  
(h)  Product s produced exclusively in the exporting country using 
the products referred to in subparagraphs 1 to 7 above  as 
raw materials . 
http://www.la w.go.kr/lsSc.do?menuId=0&subMenu=1&query=%
EC%B5%9C%EB%B9%88%EA%B0%9C%EB%B0%9C#undefine
d 
(Please see the Annex of this document)  
 (b)  Describe the criteria for 
not-wholly produced 
products  None 
 (c)  Insert the formula for 
calculating ad valorem  
percent age  None 
2)   Product specific rules of origin, where applicable  
 (a)  Insert  the link where the 
complete list of product 
specific rules of origin can 
be found.  There is no product specific rule on Rules on Preferential Tariff 
for Least -Developed Countr ies (Presidential Decree No. 27759)  G/RO/LDC/N/KOR/1  
 
- 3 - 
 
   (b)  Insert the formula for 
calculating ad valorem  
percentage, when applied 
for product specific rule  Not Applicable  
3) Definition of non -originating 
material and originating material, 
if any  Not applicable  
4) List o f insufficient working 
process, if any  Not applicable  
5) Rules for application of 
cumulation and related 
procedures if any  Not applicable  
6) Any other information that 
member deems necessary  None 
 
III.   DOCUMENTARY REQUIREMENTS  
1)  Certificate of origi n and other proofs of origin  
 (a)  Requirement for certificate 
of origin and/or any other 
proof of origin, if any  [Paragraph 4, Article 5 of Rules on Preferential Tariff for Least -
Developed Countries (Presidential Decree No. 2 7759)] 
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.  
http://www.law.go.kr/lsSc.do?menuId=0&subMenu=1&query=%
EC%B5%9C%EB%B9%88%EA%B0%9C%EB%B0%9C#undefine
d 
(Please see the Annex of this document)  
 (b)  Authority to be designated 
for issu ance of certificate of 
origin  The authority designated by the government of the exporting 
country  
 
 (c)  Prescribed form of 
Certificate of origin and/or 
any other proof of origin  Rules on Preferential Tariff for Least -Developed Countries 
(Presidential Dec ree No. 2 7759) Attached Sheet  
http://www.law.go.kr/lsSc.do?menuId=0&subMenu=1&query=%
EC%B5%9C%EB%B9%88%EA%B0%9C%EB%B0%9C#AJAX   
(Please see  the Annex of this document)  
 (d)  Any other procedures 
applied for certificate of 
origin and/or any other 
proof of origin, if any  None 
2)  Direct shipment  
 (a)  Rules applicable for direct 
shipment, if any  Article 76 of Enforcement Rule of the Customs Act (direct 
shipment principle)  
 (b)  Documentary requirement 
for proof of direct shipment 
including when the 
transport of consignment 
involves transit through 
one or more intermediate 
countries, if any  [2, paragraph 3, Article 236 of Enforcement Decree o f the 
Customs Act (Presidential Decree No. 27793)]  
(3)  A certificate of origin to be submitted to the head of the 
relevant customs office under paragraph (1) shall be as follows:  
2.  With respect to the goods which are not imported directly 
from the count ry or origin, but via a third country, if the relevant 
customs office, the institution authorized to issue certificates, or 
the chamber of commerce and industry of the third country 
confirms the country of origin of the relevant goods or issues a 
certifica te to that effect, the country of origin and a certificate to 
that effect shall be confirmed based on the certificate of origin 
issued by the country of origin for the relevant goods;  
http://www.law.go.kr/engLsSc.do?menuId=0&subMenu=5&quer
y=%EA%B4%80%EC%84%B8%EB%B2%95#liBgcolor0   
(Please see the Annex of this document)  
 G/RO/LDC/N/KOR/1  
 
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  IV.  VERIFICATION AND PENALTIES  
1) Procedure for verification of 
proofs  of origin  1. [Paragraph 1, Article 233 of Customs Act  (Act No. 14839 )] 
Article 233 (Requests for Confirming Certificates of Origin, etc. 
and Investigations)  
(1)  The head of a customs office may request a customs office 
of a foreign country that has issue d a certificate of origin or any 
agency authorized to issue such certificate of origin (hereafter 
referred to in this Article, as "foreign customs office, etc.") to 
confirm the authenticity, accuracy, etc. of such certificate of 
origin and supporting docum ents for the certificate of origin in 
accordance with Article 232 (1) and (3). In such cases, the head 
of the customs office shall file a request for confirmation after an 
import declaration on the relevant goods is accepted and shall 
notify an importer of  the fact that he/she has files a request for 
confirmation, the details of a reply, and his/her decisions 
following such reply.  
http://www.la w.go.kr/engLsSc.do?menuId=0&subMenu=5&quer
y=%EA%B4%80%EC%84%B8%EB%B2%95#liBgcolor0   
2.  [Article 236 -8 of Enforcement Decree of the Customs Act  
(Presidential Decree No. 27793 )] 
Article 236 -8 (Procedures for Investigating Certificate of Origin, 
etc. of Exp orted Goods)  
(1)  A field investigation under Article 233 (2) of the Act may be 
conducted when it is impracticable to confirm the authentication, 
accuracy, etc. of a certificate of origin and supporting documents 
for the certificate of origin by the writte n investigation only or 
additional confirmation is necessary.  
(2)  Where the head of a customs office conducts a written or 
field investigation, he/she shall give a written notice of the 
matters prescribed by Ordinance of the Ministry of Strategy and 
Finan ce to the person subject to investigation at least seven 
days prior to the commencement of investigation.  
(3)  Articles 114 (2) and 115 shall apply mutatis mutandis to 
matters on request for postponing the investigation and notice of 
result of investigati on. 
(4)  A person subject to investigation who has an object to the 
result of investigation may submit the application stating the 
matters falling under each of the following subparagraphs 
together with the data to confirm the contents of objection 
within 30 days from the date of receiving the result of 
investigation to the head of a customs office:  
1.  Name and address or residence of a person who raises an 
objection;  
2.  Date of receiving the notice on result of investigation under 
paragraph (3) and cont ents of decision on investigation;  
3.  Name, standard, purpose of use, exporter, producer and 
importer of the relevant goods;  
4.  Summary and contents of the objection.  
(5)  The head of a customs office shall complete the examination 
within 30 days from t he date of receiving the objection under 
paragraph (4) and notify the contents of decision.  
(6)  Where there are any defects in the contents of the objection 
or procedures for raising the objection under paragraph (4), the 
head of a customs office may req uest a supplement or correction 
thereof within the limit of 20 days in a document stating the 
matters falling under each of the following subparagraphs: 
Provided, That where the matters to be supplemented or 
corrected are minor, the head of a customs offic e may 
supplement or correct them ex officio:  
1.  Matters to be supplemented or corrected;  
2.  Grounds for requesting the supplement or correction;  
3.  Period during which the supplement or correction is made;  
4.  Other necessary matters.  G/RO/LDC/N/KOR/1  
 
- 5 - 
 
  (7)  Period durin g which the supplement or correction is made 
under the main sentence of paragraph (6) shall not be included 
in the period of determination under paragraph (5).  
http://www.law.go.kr/engLsSc.do?menuId=0&subMenu=5&quer
y=%EA%B4%80%EC%84%B8%EB%B2%95#liBgcolor0   
2) Penalties for fraud and false 
declarations  [Paragraph 2 & 3, Article 233 of Customs Act (Act No. 14839)]  
Article 233 (Requests for Confirm ing Certificates of Origin, etc. 
and Investigations)  
(2)  Except as otherwise expressly provided for in a treaty or 
convention, in any of the following cases, general preferential 
tariffs, international cooperation tariffs or beneficial tariffs need 
not ap ply to the matters requested by the head of a customs 
office to be confirmed under paragraph (1). In such cases, the 
head of a customs office shall impose and collect the customs 
duties payable under Articles 38 -3 (6) or 39 (2) or the difference 
between th e amount of customs duties payable and the amount 
paid: 
1.  Where a foreign customs office, etc. fails to send results of 
confirmation within a period prescribed by Ordinance of the 
Ministry of Strategy and Finance;  
2.  Where the country of origin reported  to the head of the 
customs office is confirmed to be different from actual 
country of origin;  
3.  Where the details of the reply from a foreign customs office, 
etc. do not contain the information necessary to confirm a 
certificate of origin or supporting documents for the 
certificate of origin under Article 229.  
(3)  The head of a customs office may require a person who 
imports goods whose country of origin needs to be confirmed to 
provide necessary data to confirm the details of a certificate of 
origin pr esented under paragraph (1) (hereinafter in this Article 
referred to as "supporting documents for the certificate of 
origin"). In such cases, when a person who imports goods whose 
country of origin needs to be confirmed fails to provide 
supporting document s for the certificate of origin without any 
justifiable ground, the head of a customs office may refuse to 
recognize the details of the certificate of origin presented when 
an import declaration is filed.  
http://www.law.go.kr/engLsSc.do?menuId=0&subMenu=5&quer
y=%EA%B4%80%EC%84%B8%EB%B2%95#liBgcolor0  
3) Authorities and procedures for 
appeal in the case of dispute on 
verification  1. [Paragraph 1 , Article 119 of Customs Act (Act No. 14839)]  
Article 119(Appeal due to Dissatisfaction)  
(1)  A person who is subject to an illegal and unfair disposition 
taken in accordance with this Act, other tariff -related Acts or a 
convention, or whose rights or inte rests are infringed on by a 
lack of the necessary disposition may file a request for 
evaluation or a request for adjudication to cancel or modify such 
disposition, or for a necessary disposition under this Section: 
Provided, That such person may file an ob jection in accordance 
with this Section before he/she files a request for an evaluation 
or a request for adjudication, except where such disposition is 
investigated, determined or dealt with, or must be dealt with by 
the Commissioner of the Korea Customs S ervice.  
2. [Paragraph 1, Article 132 of Customs Act (Act No. 14839)]  
Article 132(Objections)  
(1)  An objection shall be raised to the head of a customs office 
that has taken or should have taken the relevant disposition, 
stating the reasons of the dissatis faction therewith, as 
prescribed by Presidential Decree. In such cases, an objection to 
the decided matters as referred to in Article 258 or to the 
amount of duty as referred to in Article 259 (1) may be filed by 
submitting a written objection to the postm aster of the post 
office who directly mailed the notice of the relevant matters 
decided or the amount of duty, and the head of the customs 
office shall be deemed to have received the written objection at G/RO/LDC/N/KOR/1  
 
- 6 - 
 
  the time the postmaster of the post office has recei ved it.  
http://www.law.go.kr/engLsSc.do?menuId=0&subMenu=5&quer
y=%EA%B4%80%EC%84%B8%EB%B2%95#liBgcolor0  
4) Requirement for preserving the 
docu ments related to issuance of 
certificate of origin  [Article 12 of Customs Act (Act No. 14839)]  
Article 12 (Storage Period of Reporting Documents)  
A person who has filed a value declaration, duty return, export 
and import declaration, return declaration, sh ipment declaration 
on bonded goods, and a declaration on bonded transportation, 
or has presented a cargo manifest pursuant to this Act shall 
retain the filed or presented documents (including a declaration 
completion certificate) for a period prescribed by  Presidential 
Decree up to 5 years from the date on which he/she has filed 
returns or presented the relevant documents.  
http://www.law.go.kr/eng LsSc.do?menuId=0&subMenu=5&quer
y=%EA%B4%80%EC%84%B8%EB%B2%95#liBgcolor0  
5) Any other relevant information  - 
 
V.  REFERENCE TEXTS  
(a) The legislative texts in one of the 
official WTO languages 
containing the preferential rules 
of origin applicable under a PTA 
granted under the Decision on 
Measures in Favour of Least -
Developed Countries (Annex F of 
the Hong Kong Ministerial 
Declaration)  Rules on Preferential Tariff for Least -Developed Countries 
(Presidential Decree No. 2 7759) 
(Please see the Annex of this document)  
(b) The full text of the administrative 
regulations concerning 
modalities for issuance, 
acceptance, retrospective 
issuance and replacement of 
certificates of origin or any 
equivalent declarations to be 
made, including any 
requirements  related t o stamps 
to be used along with notification 
of stamps  1.  Customs Act (Act No. 14839)  
 http://www.law.go.kr/engLsSc.do?menuId=0&subMenu=5&
query= %EA%B4%80%EC%84%B8%EB%B2%95#liBgcolor
0 
2.   Enforcement Decree of the Customs Act (Presidential 
Decree No. 27793)  
 http://www.law.go.kr/engLs Sc.do?menuId=0&subMenu=5&
query=%EA%B4%80%EC%84%B8%EB%B2%95#liBgcolor
0  
3.  Rules on Preferential Tariff for Least -Developed Countries 
(Presidential Decree No. 2 7759) 
 (Please see the Annex of this document)  
4.  Foreign Trade Act (Act No. 13838)  
 http://www.law.go.kr/engLsSc.do?menuId=0&subMenu=5&
query=%EB%8C%80%EC%99%B8%EB%AC%B4%EC%97
%AD#liBgcolor0   
5.  Enforcement Decree of the Fo reign Trade Act (Presidential 
Decree no. 27548)  
 http://www.law.go.kr/engLsSc.do?menuId=0&subMenu=5&
query=%EB%8C%80%EC%99%B8%EB%AC%B 4%EC%97
%AD#liBgcolor12   (c) The full text and related 
administrative regulations of the 
modalities for the proof of 
movement of the consignment of 
the goods from the beneficiary 
countries to preference -giving 
countries including transit 
through third cou ntries  
(d) The full texts of the modalities of 
the verification procedures and 
related penalties  
 G/RO/LDC/N/KOR/1  
 
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  ANNEX  
Presidential Decree No. 27759  
Rules  on Preferential Tariff for  Least -Developed Countries  
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  
Product s 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 Or ganization Agreement and Other Agreements, 
preferential tariffs apply only to in -quota amount.  
Article 4  
Remedy for Injury to Domestic Industries  
1. In cases where a n increase in the import of a product eligible for preferential tariff causes or 
threaten s 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 M inister 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 tari ff 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)  Material s 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 one year and forecast of  
demand and suppl y for the following one year; 
(d)  Monthly records of import price and amount of each importing country for the latest one 
year; 
(e)  Monthly factory prices of the product and sales performance of each domestic producer for 
the latest one year; 
(f)  Descri ption of injuries to domestic industries and the suspension period of the application of 
preferential tariffs ; and  
(g)  Other documents  which help decide t hat serious injuries are caused to domestic industries 
or there exists a threat to cause serious inju ry 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 G/RO/LDC/N/KOR/1  
 
- 8 - 
 
  should decide suspen sion 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 accorda nce 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, "ve ssels of the exporting 
country" refer to the vessels registered in the exporting country, 60 % 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 export ing country;  
(f)  Used articles  collected in the exporting country, for  the purpose of  the recovery of raw 
materials;  
(g)  Waste and scrap resulting from manufacturing operations conducted in the exporting 
country;  and  
(h)  Product s 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 i n 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 input s does not exceed 60% of the F.O.B. price of the final product.  In this case, if the final 
product include s 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:  
(a)  The value including freight and insurance cost at the time of importation to the exporting 
country  (C.I.F. price); and  
(b)  The ascertainable price paid first for the input s in the exporting country.  
4. Those who wish to receive pre ferential tariffs should  submit a Certificate of Origin  set out  in 
Attached Sheet 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 Custo ms 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 20 17. 
2. This Decree  shall apply to the product whose import declaration is made after this Decree  
enters into force. G/RO/LDC/N/KOR/1  
 
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  ANNEX  I  
Least -Developed Countries Eligible for Preferential Tariff  
Asia (1 3) 
Afghanistan ; Bangladesh ; Cambodia ; Myanmar ; Bhutan ; Kiribati ; Laos; Nepal ; Tuvalu ; Vanuatu ; 
the Solomon Islands ; Yemen ; and Timor -Leste.  
Africa (3 4) 
Angola ; Benin; Burkina Faso ; Burundi ; Central African Republic ; Chad; Comoros ; Democratic 
Republic of Congo ; Djibouti ; Equatorial  Guinea ; Eritria ; Ethiopia ; Gambia ; Guinea ; Guinea -Bissau ; 
Lesotho ; Liberia ; Madagascar ; Malawi ; Mali; Mauritania ; Mozambique ; Niger ; Rwanda; 
Sao Tome  & Principe ; Senegal; Sierra  Leone ; Somalia ; South  Sudan;  Sudan ; Tanzania ; Togo; 
Uganda ; and Zambia.  
America (1)  
Haiti.  G/RO/LDC/N/KOR/1  
 
- 10 - 
 
  ANNEX III  
Certificate of Origin  
1. Exporter  (business name, address, country)  
 
 
2. Importer  (business name, address, count ry) Reference No.  
Certificate of Origin for Preferential Tariff for Least -
Developed Countries  
(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 examination  
carried out, that the declaration by the exporter is 
correct . 
................................................... ........ .............  
 
Place and date, signature and stamp of certifying 
authority  
(210mm  297mm)  
Notes : 
1. General Conditions  
 To qualify for preference, products must:  
(a) fall within a description of a product eligible for preference according to the Presiden tial 
Decree on Preferential Tariff for Least -Developed Coun tries of the Republic of Korea;  
(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 consignme nt must qualify separately 
in its own right; and  
(c) be consigned directly from the  exporting  country to the Republic of Korea. However, the 
followings are considered as consigned from the exporting country to the Republic of Korea:  
(i) if it is proved tha t the product just passes through a non -originating territory for 
geographical reasons or is transhipped or temporarily stored in a bonded area of a 
non-originating territory; or  
(ii) the product re -exported into Korea after being exported to a non -origina ting territory 
for display at exhibitions or fairs.  
2. Entries to be made in box 8  
A preferential product 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 Arti cle 5 of the 
Presidential Decree on Preferential Tariff for Least -Developed Countries.  
(a) A wholly produced or obtained product: enter the letter "A" in box 8 ; 
(b) A product 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 an input 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 product ; (example "B" 40%) . 
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