WORLD TRADE  
ORGANIZATION  WT/REG210/4 
7 September 2009 
 
 (09-4212) 
Committee on Regional Trade Agreements Original:   English 
  
 
FREE TRADE AGREEMENT BETWEEN THE REPUBLIC OF KOREA  
AND SINGAPORE (GOODS AND SERVICES) 
 
Questions and Replies
 
 
 
 The following communication, dated 2 September 2009, is being circulated at the request of the delegations of the Republic of Korea and Singapore.   This document reproduces the questions addressed to the Parties and the responses submitted. 
 
_______________ 
 Questions from the Delegation of Brazil
 
 1. Referring to document WT/REG210/3, I. Tr ade Environment, A. Merchandise Trade, 
what is the product composition of Korea's im ports from Singapore in the period 2006-2008? 
What is the product composition of Singapore's imports from Korea in the period 2006-2008?  
Response from Singapore
 
 
The top ten imports from Korea to Singapore,  in descending order, are Machinery & 
Equipment, Mineral Fuels, Manufactured Goods , Chemicals & Chemical Products, Miscellaneous 
Manufactures, Miscellaneous, Crude Materials, F ood, Beverages and Tobacco, and Animal and 
Vegetable Oils.   
The top ten exports to Korea from Singapore, in descending order, are Machinery & 
Equipment, Chemicals & Chemical Products, Mineral Fuels, Miscellaneous Manufactures, 
Manufactured Goods, Miscellaneous, Food, Crude Materials, Beverages and Tobacco, and Animal 
and Vegetable Oils. 
More information may be retrieved at the following link: 
 https://statlink.iesingapore.gov.sg/gss/gss.html  
Response from Korea  
  Singapore's major import product categories from Korea are machinery, minerals, vehicles, 
base metal and chemicals, accounting for 94.4% of Singapore's total imports from Korea in the period 
of 2006-2008.  Korea’s five largest import produc ts categories from Singapore are machinery, 
chemicals, vehicles, optical and minerals, which ma de up 90.3% of its total imports from Singapore in 
2006-2008. 
 
  WT/REG210/4 
Page 2  
 
  Korea's imports from Singapore
Minerals 2.6Base m etals 2.2
Optical 2.9Other 7.5
Machinery 72.0Chemicals 9.0Vehicles 3.7Singapore's imports from Korea
Other 2.8
Vehicles 9.1
Minerals 15.7 Machinery
62.1Optical 1.4
Base m etals 5.4Plastics 1.4
Chemicals 2.5Korea and Singapore:  product composition of  merchandise trade, annual average (2006-2008) 
Per cent  
 
 
 
    
 
      
 
   Total: US$10.54 billion                   Total: US$13.75 billion  
Source:  UNSD, Comtrade database 
 
 
2. Concerning trade in services and investments (p aragraph 12), what is the composition of 
direct investments received by Korea from Sin gapore in the period 2006-2008?, what is the 
composition of direct investments received by  Singapore from Korea in the period 2006-2008? 
 Singapore has data for the year 2006 – 7.  The foreign equity investment received by Korea 
from Singapore in the period 2006 - 2007 is S$3.453 billion. The foreign direct investment received 
by Singapore from Korea in the period 2006 – 2007 is S$3.712 billion. More information on the 
composition of direct investment may be retrieved at the following link: 
 http://www.singstat.gov.sg/pubn/business/fei2007.pdf . 
3. Are the preferences granted for goods prod uced with materials imported with 
suspension or elimination of duties and taxes? 
 Preferences are granted for the goods include d in the tariff reduction schedules in Annex 3A 
as long as they fulfil the applicable Rules of Orig in. The Parties do not make a distinction between 
materials based on whether they are imported with suspension or elimination of duties and taxes. 
 
4. Are there any plans to implement digital certificates of origin, with digital signature? 
Response from Korea  
 
 Korea is already implementing digital certificates of origin, allowing traders to receive certificates of origin with digital signature online without the need to visit the relevant agencies. 
 
Response from Singapore
 
  We do not have any plans to implement digital or  electronic certificates of origin in the near 
future. But we have been engaging our FTA partners  to implement a self-certification regime as it is 
more trade facilitative.    WT/REG210/4 
 Page 3 
 
 
  Questions from the Delegation of Canada  
 5. The Report indicates that in the case of  Korea, the Agreement provides four different 
categories of tariff liberalization: i) immediate ta riff elimination; ii) phased elimination in five 
annual stages; iii) phased elimination in ten annual stages; and iv) products not subject to 
concessions.  The tariff schedules appear to  provide base rates and phase-out schedules for 
categories i - iii. Is a comprehensive list of products not subject to concessions publicly 
available? 
 The Parties do not officially maintain a list of products not subject to concessions.  The 
attached (see Annex) is prepared only for the purpos e of replying to this question and does not have 
legal consequences. 
 
6. Could the Parties provide further clarific ation for the phase-out categories for which 
tariffs will be eliminated in five or ten annual stag es.  Can the Parties confir m that all such tariff 
elimination is linear? 
Response from Korea
 
 
 The relevant part of the FTA text is  reproduced below.  (Emphasis added) 
 
ANNEX 3A: TARIFF ELIMINATION SCHEDULES  
SECTION 2 : TARIFF ELIMINATION SCHEDULE OF KOREA 
EXPLANATORY NOTES 
 2. The customs duties on imports into Korea or iginating from Singapore listed in the tariff 
elimination schedule under category Year 0, Year  5 and Year 10 shall be eliminated "in equal 
instalments " in accordance with the following timetable: 
 
3. For the purposes of this Section, Year 1 means the twelve-month period starting on January 1 
of the subsequent year after entry into force of this Agreement, if the date of entry into force of this 
Agreement falls before the last quarter of a year. If th e date of entry into force of this Agreement is in 
the last quarter of a year, Year 1 means the twelvemonth period starting on January 1 of the second year after the entry into force of this Agreement. 
 
4. For the purposes of implementing tariff elimi nation under this Section, the following shall 
apply:   (a) the first reduction shall take place on the date of entry into force of this Agreement; 
and 
  (b) the subsequent annual reductions shall take place on January 1 of Year 1 and each 
following year. 
 
Response from Singapore
 
  
 Singapore has eliminated customs duties on all originating goods from Korea as of the date of entry into force of the Agreement.    
 
 WT/REG210/4 
Page 4  
 
  7. Could the Parties clarify the number of bilateral safeguard measures that can be levied 
on a single product, the period over which safegu ard measures can be levied, and the amount of 
time that must pass before a subsequent measure can be taken on any individual product?  The FTA text appears to be silent on these three issues.   
 Bilateral safeguard measures can be maintain ed for a period not exceeding two years, except 
that the period may be extended by up to two year s in cases that the authorities have determined that 
the measures continue to be necessary to prevent or remedy serious injury and to facilitate adjustment 
and that there is evidence that the industry is adjusting. (Article 6.4)    There is no restriction as to the number of measures on the same product and the amount of 
time that must pass before a subsequent bilateral safeguard measure can be taken on any individual 
product 
 
8. Could Korea clarify how its reservation requiri ng local presence for the provision of 
taxation services complies with its GATS commit ments in which Korea has not scheduled a 
corresponding local presence requirement? 
 While KSFTA has a provision that prohibits an y requirement on local presence, GATS has no 
such obligation. Therefore Korea did not need to schedule local presence requirement in its 
GATS commitments as long as such a requirement does not constitute a discrimination.  
9. Could Singapore clarify how its reservatio n requiring that only persons who are 
resident in Singapore are allowed to provide architectural services complies with it GATS 
commitments, in which Singapore has not sch eduled a corresponding residency requirement? 
 The residency requirement has already been ph ased out.  In addition, Singapore did not make 
commitments in the GATS where Mode 4 of the architectural services is concerned.    10. Could the Parties explain the lack of MFN coverage for cross-border trade in services 
and investment in the Korea-Singapore FTA? 
 Having regard to the overall balance of bene fits for both Singapore and Korea, both sides 
agreed during the negotiations that the MFN ob ligation would be excluded from the Agreement. 
 
11. The Report indicates that pursuant to Ar ticle 15.4, Parties must not provide a 
competitive advantage to the business activiti es of government-owned businesses.  Article 15.4 
(Competitive Neutrality) of the Agreement states: 
1. Each Party shall take reasonable measures to ensure that its government does not provide 
any competitive advantage to any government-owned  businesses in their business activities simply 
because they are government-owned. 
 
2. This Article applies to the business activiti es of government-owned businesses and not to 
their non-business and non-commercial activities.    
(a) What is the definition of "government-owned business"?  Does it include 
businesses which are not 100% owned by the government? 
 A “government-owned business” means a business  owned, or controlle d through ownership 
interests, by that Party.  It would not be  limited to businesses which are 100% owned by the 
governments.   WT/REG210/4 
 Page 5 
 
 
  (b) What do the Parties consider "reasonable measures" in terms of ensuring that 
no competitive advantage is provided to any government-owned business?   
 This would depend on the facts and circumstances of the case. 
  
(c) What recourse is available to a Party if it believes that the other Party: a) is not 
taking such reasonable measures; or b) has provided a competitive advantage to 
a government-owned business simply b ecause it is government-owned?   
 There is no recourse to any dispute settlemen t procedures under the FTA for any issue arising 
from or relating to the Competition Chapter.  In stead, the Parties may enter into consultations 
pursuant to Article 15.5 of the Competition Chapter. 
 
(d) What is the remedy if it is determined that a Party provided a competitive 
advantage to a government-owned busines s simply because it is government-
owned?   
 The Parties may enter into consultations pursu ant to Article 15.5 of the Competition Chapter, 
and the remedy would depend on the result of the consultations. 
 
Questions from the Delegation of Chinese Taipei  
 
Goods  
 12. The Free Trade Agreement be tween Korea and Singapore was signed on August 2005 
and entered into force on March 2006. Could th e Parties provide more details regarding the 
bilateral trade and investment expansion bene fits, and the impact on the economic trade 
structure of the Parties? 
 The effect of the Agreement observed over a period of two years after its entry into force was 
very positive.  Since KSFTA came into force in Ma rch 2006, both Parties w itnessed a rapid expansion 
of trade whose value surged more than 50% from 13.4 billion US$ (between March 2005 and February 2006, the preceding one year period to  FTA) 20.3 billion US$ (between March 2007 and 
February 2008, the second one year period after FTA).  
Source:  Korea International Trade Association(www.kita.net) 
  Korea’s inward investment from Singapore has also increased from 2. 7 billion US$ per year 
(2001-2005) to 5.4 billion US$ per year (2006-2007) since the entry into force of the FTA.  
Source : Korea EXIM Bank (www.koreaexim.go.kr) 
 
Korea’s liberalization schedule
 
 
13. According to paragraph 23 （page 14）of the WTO Secretariat’s Factual Presentation, 
the report mentions that “There are 946 tariff lines(2016) which are mainly agricultural 
products, such as live animals and animal produc ts, vegetable products and prepared food. The 
final average tariff on lines remaining dutiable after implementation are highest for vegetable 
products (214.6%); and animal or ve getable fats and oils(117.1%)”. 
 
 
 WT/REG210/4 
Page 6  
 
   We would appreciate some further clarification from Korea as follows:  
 
(a) How many tariff lines of agricultural produc ts will remain dutiable at the end of 
the implementation period (2016)? Could Korea also please provide us with the proportion of the above-mentioned agricultural products to the total number of 
tariff lines for agricultural products? 
 In KSFTA, 484 items out of total 1,451, under Chapter 1 to 24 of HSK, will remain dutiable 
after 2016.  The share amounts to 33.4%.   
(b) Could Korea please provide the tariff rate for each item of vegetable products, 
and animal or vegetable fats and oils on lines remaining dutiable? 
 Tariff rates of specific products can be found at: 
 http://fta.customs.go.kr/kcsweb/te mplate/html/fta/htm l/kor/main/hsgod  
 
Questions from the Delegation of the European Communities
 
  
Liberalization of trade and tariff lines  
 14. Table III.2 shows that 218 Korean tariff lines covering vegetable products will remain 
dutiable, at a very high average tariff, in particular, 214.6%.  
 In general terms, could Singapore benefit of a tariff preference in these non-liberalized 
products as a consequence of the FTA? 
 
 Having tariff preferences in non-liberalized pr oducts could encourage more trade between the 
Parties in the products. Although there are potential be nefits to be gained for Singapore, Singapore is 
not an exporter of most of those vegetable products.  Rules of origin
 
 
15. Does de minimis  principle apply in case of a change of  tariff classification (CTC)?  If so, 
why?  
 Yes, the de minimis  principle applies for goods that do not undergo a change in tariff 
classification pursuant to Annex 4A. The purpose of this principle is to prevent goods from being 
excluded from the benefits of the FTA due to a ve ry low percentage of the materials which do not 
satisfy the product specific rules.  
Movement of natural persons
 
 
16. Could the Parties elaborate on their ex perience by using quotas for its Mode 4 
commitments, in particular, in terms of take-up and actual use?  
 The Parties did not set any physical limit on the quantity of Mode 4 services trade in the 
Agreement. The Parties currently do not keep track of such figures under Mode 4 commitments. 
 
Questions from the Delegation of Japan  
 17. Japan would like to know the Parties’ views on  how the Agreement is consistent with the 
GATT Article XXIV.  WT/REG210/4 
 Page 7 
 
 
   Products which were included for tariff elimin ation in Annex 3A of the Agreement covers 
substantially all the trade between the Parties.  This is consistent w ith the requirements under 
Article XXIV of the GATT.  
18. Japan would like to know why tariffs will no t be eliminated after 2016 for agricultural 
products which in the past Korea did not seem to import from Singapore.  Japan also would like 
to know the ratio of trade volumes of agricultura l products (HS1 to 24) which remain dutiable 
after 2016 where Annex indicates that the ratio of these tariff lines is shown at about 31.7%. 
 Concessions on agricultural products in KSFTA reflect the structure, characteristics, and 
future potentiality of both partie s' trade with the purpose of seeking a balance of benefits for both 
parties. At the same time, some items are ex cluded from tariff reduction as the KSFTA has been 
agreed on mutual understanding of the sensitivity of the agricultural sector.    The trade volume ratio of agricultural produc ts (Chapter 1 to 24 of HSK), which remain 
dutiable after 2016, stands at 95.4 percent of the import value in 2003.   
 
19. Japan would like to know the criteria a pplied to select the goods produced in 
Gaesong Industrial Complex which are categorized as originating goods. 
 Annex 4B of the KSFTA includes all the product lines that have possibility of being produced 
in Gaesong Industrial Complex.  20. With respect to Article 9.5 of this Agreement, Japan would like to know why this 
agreement excludes the obligation on the limitations  of foreign capital participation, although 
the Parties accepted such obligation under Article XVI: 2(f) the GATS. 
 The limitation of foreign capital participation is  prohibited in Article 12.3 of the Agreement. 
 21. Japan would like to know why this Agreement  excludes the obligation with respect to 
MFN treatment although the Parties accepted such  obligation in their past FTAs, for example, 
under Article XII.3 of Korea-US FTA. 
 Having regard to the overall balance of bene fits for both Singapore and Korea, both sides 
agreed during the negotiations that the MFN oblig ation would be excluded from the Agreement. 
Korea-Singapore FTA precedes Korea-US FTA. 
 
22. With respect to Appendix 13 A.1 of chapter 13 of this Agreement, Japan understands 
that this Agreement stipulates 8 years of limitatio n for the duration of stay for traders, investors 
and intra-cooperate transferees. Japan would like to know why an 8 year limitation is provided. 
 The provisions mentioned above for the KSFTA  are consistent with Singapore's offer at 
Doha round of GATS Mode 4 ne gotiations. i.e. 2+3+3 for intra-corporate transferees (ICTs). 
 
Question from the Delegation of Thailand
 
 
Services  
 23. What is the rationale for both Parties to a pply the positive list approach to the financial 
services liberalization, when liberalization in ot her service sectors in this FTA was subject to a 
negative list approach, and considering both Part ies’ past experiences in their FTAs where the 
negative list approach was applied to all services sectors?  WT/REG210/4 
Page 8  
 
   Korea applied the positive list approach to the financial services liberalization in all FTAs 
signed before KORUS FTA includi ng this FTA. This was its cons istent policy considering the 
vulnerability of the financial service sector.  
Question from the Delegation of the United States
 
 
Goods  
 
24. According to Paragraphs 21-22 and Annex 1 of the Factual Presentation:  
 Singapore  eliminates duties on 100% of tariff lines covering 100% of imports from 
Korea under the agreement.   
  Korea
 eliminates duties on 91.6% of its tariff lines covering for 90.8% of the value its 
imports from Singapore.  However, though 95. 6% of industrial products are duty-free, Korea 
eliminates duties on only 68.3% of its agricultural tariff lines under the agreement. 
 
 How do the Parties explain the highly di sproportionate liberalization between the 
industrial and agricultural sectors by Korea? 
 Concessions on agricultural products in KSFTA reflect the structure, characteristics, and 
future potentiality of both partie s' trade with the purpose of seeking a balance of benefits for both 
parties. At the same time, some items are excluded from tariff reduction as KSFTA has been agreed 
on mutual understanding of the sensitivity of the agricultural sector.  WT/REG210/4 
 Page 9 
 
 
  ANNEX  
List of products not subject to concessions  
  
HS section and description HS code (2002) Description 
I Live animals and animal products 0102901000 Milch cows 
 0102902000 Beef cattle 
 0103910000 Weighing less than 50kg 
 0103920000 Weighing 50kg or more 
 0105191000 Ducks 
 0105991000 Ducks 
 0201100000 Carcasses and half-carcasses 
 0201200000 Other cuts with bone in 
 0201300000 Boneless 
 0202100000 Carcasses and half-carcasses 
 0202200000 Other cuts with bone in 
 0202300000 Boneless 
 0203110000 Carcasses and half-carcasses 
 0203120000 Hams, shoulders and cuts thereof, with bone in 
 0203191000 Belly 
 0203199000 Other 
 0203210000 Carcasses and half-carcasses 
 0203220000 Hams, shoulders and cuts thereof, with bone in 
 0203291000 Belly 
 0203299000 Other 
 0206100000 Of bovine animals, fresh or chilled 
 0206210000 Tongues 
 0206220000 Livers 
 0206291000 Tails 
 0206292000 Feet 
 0206299000 Other 
 0206300000 Of swine, fresh or chilled 
 0206410000 Livers 
 0206491000 Feet 
 0206499000 Other 
 0206800000 Other, fresh or chilled 
 0206900000 Other, frozen 
 0207111000 Weighing not more than 550g 
 0207119000 Other 
 0207121000 Weighing not more than 550g 
 0207129000 Other 
 0207131010 Leg 
 0207131020 Breast 
 0207131030 Wing 
 0207131090 Other 
 0207132010 Liver 
 0207132090 Other 
 0207141010 Leg 
 0207141020 Breast 
 0207141030 Wing 
 0207141090 Other 
 0207142010 Liver 
 0207142090 Other 
 0207320000 Not cut in pieces, fresh or chilled 
 0207330000 Not cut in pieces, frozen 
 0207340000 Fatty livers, fresh or chilled 
 0207351000 Cuts 
 0207352010 Liver 
 0207352090 Other 
 0207361000 Cuts 
 0207362010 Liver 
 0207362090 Other 
 0210110000 Hams, shoulders and cuts thereof, with bone in 
 0210120000 Bellies(streaky)  and cuts thereof 
 0210190000 Other 
 0210201000 Dried or smoked 
 0210209000 Other 
 0210991010 Of bovine 
 0210991020 Of swine 
 0210991030 Of poultry WT/REG210/4 
Page 10  
 
  HS section and description HS code (2002) Description 
 0210999020 Meat of poultry 
 0301102000 Tropical fish 
 0301911000 Salmo trutta, Oncorhynchus mykiss,  Oncorhynchus clarki, Oncorhynchus 
aguabonita, Oncorhynchus gilae 
 0301921000 Glass eel 
 0301929000 Other 
 0301930000 Carp 
 0301992000 Yellow tail 
 0301994000 Sea-bream 
 0301997000 Salad eel 
 0301998000 Flat fish 
 0301999010 True bass 
 0301999020 Puffers 
 0301999040 Rock fish(including pacific ocean perch) 
 0301999050 Sea bass 
 0301999060 Mullets 
 0301999070 Loaches 
 0301999080 Cat fishes 
 0301999091 Rock Trout (Hexagrammos spp., Agrammus spp.) 
 0301999092 Crusian carp 
 0301999095 Croakers 
 0301999099 Other 
 0302120000 Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, 
Oncorhynchus keta, Oncorhynchus ts chawytscha, Oncorhynchus kisutch, 
Oncorhynchus masou and Oncorhyn chus rhodurus), Atlantic salmon 
(Salmo salar)and Danube  salmon(Hucho hucho) 
 0302210000 Halibut (Reinhardtius hippoglossoides, Hippoglossus 
hippoglossus,Hippoglossus stenolepis) 
 0302220000 Plaice (Pleuronectes platessa) 
 0302230000 Sole (Solea spp.) 
 0302310000 Albacore or long fi nned tunas (Thunnus alalunga) 
 0302320000 Yellowfin tunas (Thunnus albacares) 
 0302400000 Herrings (Cluppea harengus, Clupea pallasii),excluding livers and roes 
 0302500000 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus),excluding livers 
and roes 
 0302610000 Sardines(sardina pilchardus , sardinops spp.), sardinella 
(sardinella spp.),brisling or sprats (sprattus sprattus) 
 0302691000 Alaska Pollack 
 0302692000 Yellow tail 
 0302693000 Hair tail 
 0302694000 Sea-bream 
 0302695000 Conger eel 
 0302696000 Sharp toothed eel 
 0302697000 Horse mackerel 
 0302698000 Saury (including horn fish) 
 0302699010 Chub mackerel 
 0302699020 Puffers 
 0302699030 Pomfret 
 0302699040 Angler(Monkfish) 
 0302699090 Other 
 0303310000 Halibut (Reinhardtius hi ppoglos-soides, Hippoglossus 
hippoglossus, Hippoglossus stenolepis) 
 0303320000 Plaice(Pleuronectes platessa) 
 0303390000 Other 
 0303450000 Bluefin tunas (Thunnus thynnus) 
 0303460000 Southern bluefin tunas (Thunnus maccoyii) 
 0303500000 Herrings (Clupea harengus,Clupea pallasii),excluding livers and roes 
 0303710000 Sardines (Sardina pilchardus, Sa rdinops spp.), sardinella (Sardinella 
spp.),brisling or sprats (Sprattus sprattus) 
 0303780000 Hake (Merluccius spp., Urophycis spp.) 
 0303791000 Alaska Pollack 
 0303792000 Sable fish 
 0303793000 Hair tail 
 0303794010 Red horsehead fish (Branchiostegus Japonicus) 
 0303794090 Other 
 0303795000 Conger eel 
 0303796000 Yellow corvine 
 0303797000 Horse mackerel 
 0303798000 Saury(including horn fish) 
 0303799010 Chub mackerel 
 0303799020 Puffers  WT/REG210/4 
 Page 11 
 
 
  HS section and description HS code (2002) Description 
 0303799030 White sea smelt 
 0303799050 John dory 
 0303799060 Atka mackerel 
 0303799070 Rock fish (including pacific ocean perch) 
 0303799080 Whip tail or hoki 
 0303799091 Angler (Monkfish) 
 0303799092 Hagfish (Pacific, Atlantic) 
 0303799093 Skate 
 0303799094 Milk fish 
 0303799095 Croakers 
 0303799096 Ray 
 0303799097 Sand lance 
 0303799098 Tooth fishes 
 0303799099 Other 
 0303802090 Other 
 0304101090 Other 
 0304202000 Of conger-eel 
 0304203000 Of cod 
 0304204000 Of plaice 
 0304205000 Of bluefin tunas 
 0304206000 Of tooth fishes 
 0304207000   
 0304209000 Other 
 0304901090 Other 
 0304909000 Other 
 0305202000 Roes, dried 
 0305204010 Of alaska Pollack 
 0305204030 Of herrings 
 0305204090 Other 
 0305499000 Other 
 0305592000 Anchovy 
 0305593000 Alaska Pollack 
 0305594000 Yellow corvine 
 0305639000 Other 
 0305695000 Mackerel 
 0305696000 Yellow corvine 
 0305699000 Other 
 0306131000 Peeled 
 0306139000 Other 
 0306143000 Blue crab 
 0306149000 Other 
 0306233000 Salted or in brine 
 0306241020   
 0306241090 Other 
 0307102000 B. Frozen 
 0307210000 Live, fresh or chilled 
 0307412000 Squid 
 0307491010 Cuttle fish 
 0307491020 Squid 
 0307493000 Dried 
 0307510000 Live, fresh or chilled 
 0307591020 Poulp squid 
 0307591030 Webfoot octopus 
 0307591090   
 0307599000 Other 
 0307911190 Other 
 0307911200 Abalone 
 0307911300 Top shells 
 0307911400 Pearl oyster 
 0307911500 Ark shells 
 0307911700 Adductors of shell fish 
 0307911800 Baby clams 
 0307911910 Marsh clams 
 0307911990 Other 
 0307919010 Sea-urchins 
 0307919020 Sea-cucumbers 
 0307919030 Sea-squirts 
 0307919090 Other 
 0307991120 Hen clams 
 0307991130 Baby clams 
 0307991140 Adductors of shell fish WT/REG210/4 
Page 12  
 
  HS section and description HS code (2002) Description 
 0307991150 Ark shells 
 0307991190 Other 
 0307991990 Other 
 0307992190 Other 
 0307992920 Sea-cucumbers 
 0307993120 Baby clams 
 0307993190 Other 
 0307993910 Sea-urchins 
 0307993930 Jelly fish 
 0401100000 Of a fat content, by weight, not exceeding 1% 
 0401200000 Of a fat content, by weight, exceeding 1% but not exceeding 6% 
 0401301000 Frozen cream 
 0401309000 Other 
 0402101010 Skim milk powder 
 0402101090 Other 
 0402109000 Other 
 0402211000 Whole milk powder 
 0402219000 Other 
 0402290000 Other 
 0402911000 Evaporated milk 
 0402919000 Other 
 0402991000 Sweetened evaporated milk 
 0402999000 Other 
 0403101000 Fluid 
 0403102000 Frozen 
 0403109000 Other 
 0403901000 Butter milk 
 0403902000 Curdled milk and cream 
 0403903000 Kephir 
 0403909000 Other fermented or acidified milk and cream 
 0404101010 Whey powder 
 0404101090 Other 
 0404102110 (a) Lactose removed 
 0404102120 (b) Demineralized 
 0404102130 (c) Whey protein concentrates 
 0404102190 (d) Other 
 0404102900 (2)Other 
 0404900000 2. Other 
 0405100000 1. Butter 
 0405200000 2. Dairy spreads 
 0405900000 3. Other 
 0406101000 Fresh cheese 
 0406102000 Curd 
 0406200000 Grated or powdered cheese, of all kinds 
 0406300000 Processed cheese, not grated or powdered 
 0406400000 Blue-veined cheese 
 0406900000 Other cheese 
 0407001010 Pure-bred breeding eggs 
 0407001090 Other 
 0407009000 Other 
 0408110000 Dried 
 0408190000 Other 
 0408910000 Dried 
 0408991000 Of fowls of the species gallus domesticus 
 0408999000 Other 
 0409000000 Natural honey. 
 0410003000 Royal jelly 
 0507901110 In whole 
 0507901190 Other 
 0507901200 Antlers 
 0511912000 (2) Fish waste 
II Vegetable products 0602109000 Other 
 0602902061 For bonsai 
 0602902071 For bonsai 
 0602902081 For bonsai 
 0602902091 For bonsai 
 0603102000 Chrysanthemums 
 0603107000 Cymbidiums 
 0604911010 Leaves of gingkos 
 0604911090 Other 
 0701100000 1. Seed  WT/REG210/4 
 Page 13 
 
 
  HS section and description HS code (2002) Description 
 0701900000 2. Other 
 0702000000 Tomatoes, fresh or chilled. 
 0703101000 A. Onions 
 0703102000 B. Shallots 
 0703201000 Peeled 
 0703209000 Other 
 0703909000 Other 
 0704901000 Cabbages 
 0705190000 Other 
 0706101000 A. Carrots 
 0707000000 Cucumbers and gherkins, fresh or chilled. 
 0709200000 2. Asparagus 
 0709517000 Cultivated mushrooms (Agaricus bisporus) 
 0709519000 Other 
 0709520000 Truffles 
 0709591000 Pine mushrooms 
 0709592000 Oak mushrooms 
 0709593000 Ling chiu mushrooms 
 0709594000 Oyster mushrooms 
 0709595000 Winter mushrooms 
 0709601000   
 0709609000   
 0709700000 7. Spinach, New Zealand spinach  and orache spinach (garden spinach) 
 0709901000 Bracken 
 0709902000 Flowering ferns 
 0709909000 Other 
 0710803000 Bamboo shoots 
 0710805000 Bracken 
 0710806000 Pine mushrooms 
 0710809000 Other 
 0710900000 Mixtures of vegetables 
 0711300000 Capers 
 0711591000 Truffles 
 0711901000 Garlic 
 0711903000 Bamboo shoots 
 0711905010 Bracken 
 0711905020 Flowering ferns 
 0711905091 Fruits of the genus capsicum or of the genus pimenta 
 0711905099 Other 
 0711909000 Mixtures of vegetables 
 0712200000 1. Onions 
 0712320000 B. Wood ears (Auricularia spp.) 
 0712391010 (a) Pine mushrooms 
 0712391020 (b) Oak mushrooms 
 0712392000 (2) Truffles 
 0712901000 A. Garlic 
 0712902010 (1) Bracken 
 0712902050 (5) Pumpkins 
 0712902091 (a) Sweet corn for seeds 
 0712902092 (b) Sweet corn, excluding those for seeds 
 0712902094 (d) Flowering ferns 
 0712902099 (e) Other 
 0713311000 For seed 
 0713319000 Other 
 0713321000 For seed 
 0713329000 Other 
 0714101000 A. Fresh 
 0714102010 (1) Chips 
 0714102020 (2) Pellets 
 0714102090 (3) Other 
 0714103000 C. Chilled 
 0714104000 D. Frozen 
 0714201000 A. Fresh 
 0714202000 B. Dried 
 0714203000 C. Chilled 
 0714204000 D. Frozen 
 0714209000 E. Other 
 0714901010 (1) Frozen 
 0714901090 (2) Other 
 0714909010 (1) Frozen 
 0714909090 (2) Other WT/REG210/4 
Page 14  
 
  HS section and description HS code (2002) Description 
 0801110000 Desiccated 
 0801190000 Other 
 0801210000 In shell 
 0801220000 Shelled 
 0801310000 In shell 
 0801320000 Shelled 
 0802310000 In shell 
 0802320000 Shelled 
 0802401000 In shell 
 0802402000 Shelled 
 0802500000 5. Pistachios 
 0802901010 In shell 
 0802901020 Shelled 
 0802902010 In shell 
 0802902020 Shelled 
 0802909000 C. Other 
 0803000000 Bananas, including pl antains, fresh or dried. 
 0804100000 1. Dates 
 0804300000 3. Pineapples 
 0804400000 4. Avocados 
 0804501000 Guavas 
 0804502000 Mangoes 
 0804503000 Mangosteens 
 0805100000 Oranges 
 0805201000 Korean citrus 
 0805209000 Other 
 0805400000 Grapefruit 
 0805501000 Lemons (Citrus limon, Citrus limonum) 
 0805502010 Citrus aurantifolia 
 0805502020 Citrus latifolia 
 0805900000 Other 
 0806100000 1. Fresh 
 0807110000 Watermelons 
 0807200000 2. Papaws (papayas) 
 0808100000 Apples 
 0808201000 Pears 
 0809300000 3. Peaches, including nectarines 
 0810600000 Durians 
 0810901000 Persimmons 
 0810902000 Sweet persimmons 
 0810903000 Jujubes 
 0811901000 Chestnuts 
 0811902000 Jujubes 
 0811903000 Pine-nuts 
 0813401000 Persimmons 
 0813402000 Jujubes 
 0902100000 Green tea (not fermented) in immediate packings of a content not 
exceeding 3kg 
 0902200000 Other green tea (not fermented) 
 0904201000 Neither crushed not ground 
 0904202000 Crushed or ground 
 0910100000 1. Ginger 
 1003001000 1. Malting barley 
 1003009010 Unhulled barley 
 1003009020 Naked barley 
 1003009090 Other 
 1005902000 popcorn 
 1005909000 Other 
 1006100000 Rice in the husk (paddy or rough) 
 1006201000 Nonglutinous 
 1006202000 Glutinous 
 1006301000 Nonglutinous 
 1006302000 Glutinous 
 1006400000 Broken rice 
 1008100000 Buckwheat 
 1008900000 Other cereals 
 1102300000 Rice flour 
 1102901000 Barley flour 
 1102909000 Other 
 1103130000 Of maize(corn) 
 1103191000 Of barley  WT/REG210/4 
 Page 15 
 
 
  HS section and description HS code (2002) Description 
 1103193000 Of rice 
 1103199000 Other 
 1103202000 Of rice 
 1103203000 Of barley 
 1103209000 Other 
 1104191000 Of rice 
 1104192000 Of barley 
 1104199000 Other 
 1104230000 Of maize(corn) 
 1104292000 Of barley 
 1104299000 Of other 
 1104301000 Of rice 
 1105100000 Flour, meal and powder 
 1105200000 Flakes, granules and pellets 
 1106201000 Of arrow roots 
 1106209000 Other 
 1107100000 Not roasted 
 1107201000 Smoked 
 1108120000 Maize (corn) starch 
 1108130000 Potato starch 
 1108140000 Manioc (cassava) starch 
 1108191000 Of sweet potato 
 1108199000 Other 
 1108200000 Inulin 
 1201009000 Other 
 1202100000 In shell 
 1202200000 Shelled, whether or not broken 
 1207400000 4. Sesamum seeds 
 1211201100 Raw ginseng 
 1211201210 Major roots 
 1211201220 Ginseng tail 
 1211201240 Minor root 
 1211201310 Major root 
 1211201320 Ginseng tail 
 1211201330 Minor root 
 1211202210 Powder 
 1211202220 Tablet or capsule 
 1211202290 Other 
 1211209100 Leaves and stems of ginseng 
 1211209200 Ginseng seed 
 1211209900 Other 
 1212100000 1. Locust beans, including locust bean seeds 
 1212209019 (b) Other 
 1301901000 A. Oleoresins 
 1301909000 B. Other 
 1302130000 C. Of hops 
 1302191210 Red ginseng extract 
 1302191220 Red ginseng extract powder 
 1302191290 Other 
 1302193000 (3) Natural lacquer 
 1302312000 Agar-agar, powdered 
 1302319000 Other 
 1401101000 Bamboos, phyllostachys 
 1401102000 Raw bamboos 
 1401109000 Other 
 1401201000 Split or drawn 
 1401909000 Other 
 1404101000 Gall nuts 
 1404109000 Other 
 1404901000 A. Hard seeds, pips, hulls and nuts, of a kind used for carving (for 
example, corozo) 
 1404902010 Bark of paper mulberry 
 1404902020 Bark of edge worthia papyriferu 
 1404902090 Other 
 1404903010 Leaves of quercus dentatas 
 1404903020 Leaves of smilax china 
 1404903090 Other 
 1404909000 D. Other 
III  Animal or vegetable fats and oils 1514911000 (1) Other Rape oil or colza oil  
 1515500000 5. Sesame oil and its fractions 
 1515901000 A. Perilla oil and its fractions WT/REG210/4 
Page 16  
 
  HS section and description HS code (2002) Description 
 1516201010 Peanut oil and its fraction 
 1516201030 Rape or colza oil and its fraction 
 1516201040 Perilla oil and its fraction 
 1516201050 Sesame oil and its fraction 
IV  Prepared food etc. 1602100000 Homogenised preparations 
 1602321010 Samge-tang ⓚ 
 1602321090 Other 
 1602329000 Other 
 1602391000 In airtight containers 
 1602399000 Other 
 1602411000 In airtight containers 
 1602419000 Other 
 1602421000 In airtight containers 
 1602429000 Other 
 1602491000 In airtight containers 
 1602499000 Other 
 1602501000 In airtight containers 
 1602509000 Other 
 1602901000 In airtight containers 
 1602909000 Other 
 1603001000 Meat extracts 
 1603002000 Meat juices 
 1603003000 Fish extracts 
 1603004000 Fish juices 
 1603009000 Other 
 1604111000 In airtight containers 
 1604131000 In airtight containers 
 1604141019 Other 
 1604141029 Other 
 1604149000 Other 
 1604151000 In airtight containers 
 1604191090 Other 
 1604204010 Of crab flavor 
 1604204090 Other 
 1604209000 Other 
 1605101090 Other 
 1605109000 Other 
 1605209010 Smoked 
 1605209020 Breaded 
 1605209090 Other 
 1605409000 Other 
 1605901020 Mussels 
 1605901030 Baby clam 
 1605901070 Bai top shell 
 1605901080 Squid 
 1605901099 Other 
 1605902010 Squid 
 1605902090 Other 
 1605909010 Seasoned squid 
 1605909020 Sea-cucumbers 
 1605909030 Bai top shell 
 1605909040 Mussel 
 1605909090 Other 
 1701910000 Containing added flavouring or colouring matter 
 1701990000 Other 
 1702111000 Lactose 
 1702119000 Lactose syrup 
 1702191000 Lactose 
 1702199000 Lactose Syrup 
 1702201000 Maple sugar 
 1702202000 Maple syrup 
 1702301000 Glucose 
 1702302000 Glucose syrup 
 1702401000 Glucose 
 1702402000 Glucose syrup 
 1702500000 5. Chemically pure fructose 
 1702601000 Fructose 
 1702602000 Fructose syrup 
 1702901000 A. Artificial honey 
 1806902111 Of prepared dry-milk  WT/REG210/4 
 Page 17 
 
 
  HS section and description HS code (2002) Description 
 1806902119 Other 
 1806902290 Other 
 1806902920 (b) Of food preparations of goods of headings 04.01 to 04.04 
 1806902999 Other 
 1806903091 Rice in grain form not containing cocoa 
 1901101010 Prepared dry milk 
 1901101090 Other 
 1901201000 Of rice flour 
 1901209000 Other 
 1901901000 A. Malt extract 
 1901902000 B. Food preparations of goods of headings 04.01 to 04.04 
 1901909091 Of rice flour 
 1901909099 Other 
 1902192000 Chinese vermicelli 
 1904901000 Rice in grain form, not containing cocoa 
 1905901050 Bakers' wares of rice 
 2001100000 1. Cucumbers and gherkins 
 2001909020 Tomatoes 
 2003109000 Other 
 2003200000 Truffles 
 2003901000 Oak Mushrooms 
 2003902000 Pine Mushrooms 
 2005901000 Kim-chiⓚ 
 2005902000 Bamboo shoots 
 2006001000 1. Marrons glacés 
 2006002000 2. Pineapples 
 2006009020 B. Bamboo shoots 
 2007919000 Other 
 2008111000 Peanut butter 
 2008191000 Chestnuts 
 2008192000 Coconut 
 2008300000 Citrus fruit 
 2008910000 Palm hearts 
 2008921010 In airtight c ontainers, added sugar 
 2008921090 Other 
 2008999000 Other 
 2009110000 Frozen 
 2009120000 Not frozen, of a Brix value not exceeding 20 
 2009190000 Other 
 2009210000 Of a Brix value not exceeding 20 
 2009290000 Other 
 2009410000 Of a Brix value not exceeding 20 
 2009490000 Other 
 2009500000 5. Tomato juice 
 2009802000 B. Juice of vegetable 
 2009901010 Chiefly on the basic of orange juice 
 2009901020 Chiefly on the basic of apple juice 
 2009901030 Chiefly on the basic of grape juice 
 2009901090 Other 
 2009902000 B. Of vegetables 
 2009909000 C. Other 
 2101301000 Of barley 
 2103100000 Soya sauce 
 2103202000 Tomato sauces 
 2103901010 Bean paste 
 2103901020 Chinese bean paste 
 2103901030 Hot bean paste 
 2103909030 Mixed seasonings 
 2103909040 Mae jooⓚ 
 2104102000 Of fish 
 2104109000 Other 
 2106903011 Ginseng tea 
 2106903019 Other 
 2106903021 Red ginseng tea 
 2106903029 Other 
 2106909060 (6) Acorn flour 
 2106909091 Preparations for royal jelly and honey 
 2202901000 Beverage based on ginseng 
 2204100000 Sparkling wine 
 2205900000 Other WT/REG210/4 
Page 18  
 
  HS section and description HS code (2002) Description 
 2206001010 Cider 
 2206001020 Perry 
 2206001090 Other 
 2206002010 Cheong ju ⓚ 
 2207109010 Fermented alcohol for manufacture of liquors 
 2208201000 Cognac 
 2208702000 Ogarpiⓚ wine 
 2208904000 So juⓚ 
 2301209000 Other 
 2308001000 Acorns 
 2308002000 Horse-chestnuts 
 2401101000 Flue-cured 
 2401102000 Burley 
 2401201000 Flue-cured 
 2401202000 Burley 
 2401203000 Oriental 
 2401209000 Other 
 2401301000 Stems 
 2401302000 Scraps 
 2401309000 Other 
 2402101000 Cigar 
 2402102000 Cheroot 
 2402103000 Cigarillos 
 2402201000 Filter tip cigarettes 
 2402900000 Other 
 2403101000 Pipe tobacco 
 2403911000 (1) Tobacco sheets 
 2403919000 (2) Other 
 2403991000 Chewing tobacco 
 2403992000 Snuff 
 2403993000 Tobacco extracts and essences 
 2403999000 Other 
V  Minerals 2523300000 3. Aluminous cement 
 2710111000 (1) Motor spirit 
 2710112000 (2) Aviation spirit 
 2710119000 (6) Other 
 2710191010 (a) Jet fuel 
 2710191090 (b) Other 
 2710192010 (a) Kerosene 
 2710192020 (b) Jet fuel 
 2710192030 (c) N-paraffin 
 2710192090 (d) Other 
 2710193000 (3) Gas oils 
 2710194010 (a) Light fuel oil (bunker A) 
 2710194020 (b) Fuel oil (bunker B) 
 2710194030 (c) Bunker C 
 2710194090 (d) Other 
 2710195010 Raw oils 
 2710195020 Lubricating base oil 
 2710197120 Engine oil for automotive 
 2710197130 Engine oil for marine use 
 2710197210 Cylinder oil 
 2710197220 Spindle oil 
 2710197230 Gear oil 
 2710197240 Turbine oil 
 2710197250 Refrigerating machine oil 
 2710197310 Compound oil 
 2710197320 Liquid paraffin 
 2710197330 Automatic transmission fluid 
 2710197410 Anti corrosive oil 
 2710197420 Cutting oil 
 2710197430 Cleansing oil 
 2710197450 Hydraulic brake oil 
 2710197520 Insulating oil 
 2710197540 Heat transfer oil 
 2710197900 Other 
 2710198010 Containing aluminium as additive 
 2710198020 Containing calcium as additive 
 2710198040 Containing lithium as additive 
 2710198090 Other  WT/REG210/4 
 Page 19 
 
 
  HS section and description HS code (2002) Description 
 2713110000 A. Not calcined 
 2713120000 B. Calcined 
VI Chemicals and ch emical products 2815110000 Solid 
 2815120000 In aqueous solution (soda lye or liquid soda) 
 2902200000 2. Benzene 
 2902300000 3. Toluene 
 2905122010 For making semiconductor 
 2905122090 Other 
 2905130000 C. Butan-1-01 (n-butyl alcohol) 
 2905140000 D. Other butanols 
 2905161000 2-ethylhexyl alcohol 
 2905169000 Other 
 2905392000 Neopentyl glycol 
 2907111000 Phenol 
 2907112000 Salts of phenol 
 2907131000 (1) Octylphenol 
 2907132000 (2) Nonyl phenol 
 2907139000 (3) Other 
 2907199000 Other 
 2907231000 4,4'-isopropylidenediphenol (bisphenol a) 
 2910200000 2. Methyloxirane (propylene oxide) 
 2914110000 Acetone 
 2915210000 Acetic acid 
 2915310000 A. Ethyl acetate 
 2915320000 B. Vinyl acetate 
 2916111000 Acrylic acid 
 2916119000 Other 
 2916121000 Ethyl acrylate 
 2916122000 Methyl acrylate 
 2916123000 Butyl acrylate 
 2916124000 2-ethyl hexyl acrylate 
 2916129000 Other 
 2916131000 Methacrylic acid 
 2916139000 Other 
 2916141000 Methyl methacrylate 
 2916149000 Other 
 2917321000 Di-2-ethyl hexyl orthophthalate 
 2917329000 Other 
 2929101000 Toluene diisocyanate 
 2929102000 Diphenyl methane diisocyanate 
 2929109000 Other 
 3003909900 Other 
 3004320000 Containing corticosteroid hormone s, their derivatives and structural 
analogues 
 3004391010 Preparations containing pituitary (anterior) hormones 
 3004397000 Preparations containing estr ogens and gestagens, progestins 
 3004909900 Other 
 3105909000 Other 
 3207400000 Glass frit and other glass, in the form of powder, granules or flakes 
 3208102000 Varnishes (including lacquers) 
 3208103000 Solutions as defined in note 4 to this Chapter 
 3208201019   
 3208201020 Varnishes (including lacquers) 
 3208201030 Solutions as defined in note 4 to this Chapter 
 3208202020 Varnishes (including lacquers) 
 3208202030 Solutions as defined in note 4 to this Chapter 
 3208901019   
 3208909011   
 3208909019   
 3208909020 Varnishes (including lacquers) 
 3209101019   
 3209101020 Varnishes (including lacquers) 
 3209102010 Paints (including enamels) 
 3209102020 Varnishes (including lacquers) 
 3209901019   
 3209901020 Varnishes (including lacquers) 
 3209909019   
 3209909020 Varnishes (including lacquers) 
 3210001099   
 3210002010 Oil varnishes 
 3210002030 Varnishes based on bitumen, pitch or similar products WT/REG210/4 
Page 20  
 
  HS section and description HS code (2002) Description 
 3210002040 Liquid varnishes containing no solvent 
 3210003010 Distempers 
 3210003090 Other 
 3214109000 Other 
 3214900000 Other 
 3215190000 Other 
 3301904520 Of red ginseng 
 3302101000 A. Of a kind used in the food 
 3302102011 (a) Compound alcoholic preparations 
 3302102019 (b) Other 
 3302102090 (2) Other 
 3302900000 2. Other 
 3304991000 Skin care cosmetics 
 3304992000 Make-up cosmetics 
 3305100000 Shampoos 
 3305901000 Hair rinses 
 3305902000 Hair creams 
 3305909000 Other 
 3502110000 Dried 
 3502190000 Other 
 3505103000 Roasted starches 
 3505104000 Pre-gelatinised or swelling starch 
 3505105000 Etherified or esterifies starches 
 3505109000 Other 
 3505201000 Starch glues 
 3505202000 Dextrin glues 
 3505209000 Other 
 3707901010 (1) For making semiconductor 
 3824907600 Liquid crystal preparations 
VII  Plastics and rubber 3901100000 Polyethylene having a specific gravity of less than 0.94 
 3901201000 Of pulp 
 3901209000 Other 
 3901300000 Ethylene-vinyl acetate copolymers 
 3901900000 Other 
 3902100000 Polypropylene 
 3902300000 Propylene copolymers 
 3903110000 Expansible 
 3903190000 Other 
 3903200000 Styrene-acrylonitrile (SAN) copolymers 
 3903300000 Acrylonitrile-butadiene -styrene (ABS) copolymers 
 3903901000 Styrene-butadiene copolymers 
 3903909000 Other 
 3904100000 Poly(vinyl chloride), not mixed with any other substances 
 3904210000 Non-plasticised 
 3904220000 Plasticised 
 3905300000 3. Poly(vinyl alcohol),whether or not containing unhydrolysed acetate 
groups 
 3906100000 Poly(methyl methacrylate) 
 3907100000 1. Polyacetals 
 3907301000 A. For making semi-conductor 
 3907309000 B. Other 
 3907400000 4. Polycarbonates 
 3907991000 Poly butylene terephthalate 
 3908101000 Polymide -6 
 3908102000 Polyamide -6.6 
 3908103000 Polyamide -11, -12, -6.9, -6.10, -6.12 
 3919900000 Other 
 3920910000 Of poly (vinyl butyral) 
 3921904020 Flexible 
 3921905090 Other 
 3921906010 Of polycarbonates 
 3921906030 Of unsaturated polyesters 
 3921906090 Other 
 3921907010 Of regenerated cellulose 
 3921907030 Of cellulose acetate 
 3921909020 Of polyamides 
 3921909050 Of polyurethanes 
 3926901000 Parts for use in machinery and mechanical appliances 
 3926904000 Adhesive tapes with case 
 4002110000 Latex 
 4002190000 Other  WT/REG210/4 
 Page 21 
 
 
  HS section and description HS code (2002) Description 
 4002201000 Latex 
 4002209000 Other 
 4002590000 Other 
 4002709000 Other 
 4006902000 Rubber tubes 
 4006904000 Rubber discs, rings and washers 
 4006905000 Rubber thread 
 4007002000 Rubber cord 
 4009420000 With fittings 
 4010360000 Endless synchronous belts, of an  outside circumference exceeding 150 
cm but not exceeding 198cm  
 4016930000 Gaskets, washers and other seals 
IX  Wood and articles 4410210000 Unworked or not further worked than sanded  
 4410310000 Unworked or not further worked than sanded  
 4410320000 Surface-covered with me lamine-impregnated paper  
IX  Wood and articles 4410330000 Surface-covered with decorative laminates of plastics 
 4410390000 Other  
 4410900000 Other 
 4411110000 Not mechanically worked or surface covered 
 4411191010 Floor board 
 4411191090 Other 
 4411199000 Other 
 4411210000 Not mechanically worked or surface covered 
 4411291010 Floor board 
 4411291090 Other 
 4411299000 Other 
 4411910000 Not mechanically worked or surface covered 
 4411990000 Other 
 4412132000 Of a thickness less than 4 ㎜ but not less than 3.2 ㎜ 
 4412133000 Of a thickness not more than 6 ㎜ but not less than 4 ㎜ 
 4412134000 Of a thickness less than 12 ㎜ but not less than 6 ㎜ 
 4412135000 Of a thickness less than 15 ㎜ but not less than 12 ㎜ 
 4412136000 Of a thickness not less than 15 ㎜ 
 4412141000 Of a thickness less than 3.2 ㎜ 
 4412142000 Of a thickness less than 4 ㎜ but not less than 3.2 ㎜ 
 4412143000 Of a thickness not more than 6 ㎜ but not less than 4 ㎜ 
 4412144000 Of a thickness less than 12 ㎜ but not less than 6 ㎜ 
 4412145000 Of a thickness less than 15 ㎜ but not less than 12 ㎜ 
 4412146000 Of a thickness not less than 15 ㎜ 
 4412191011 Of a thickness less than 6 ㎜ 
 4412191019 Other 
 4412191091 Of a thickness less than 6 ㎜ 
 4412191099 Other 
 4412220000 With at least one ply of tropical wood specified in Subheading Note 1 to 
this Chapter 
IX  Wood and articles 4412230000 Other, containing at leas t one layer of particle board 
 4412291000 Plywood 
 4412292010 Floor board 
 4412292090 Other 
 4412920000 With at least one ply of tropical wood specified in Subheading Note 1 to 
this Chapter 
 4412930000 Other, containing at leas t one layer of particle board 
 4412991010 With both outer ply of coniferous wood 
 4412991090 Other 
 4412992010 Floor board 
 4412992090 Other 
XI  Textiles and textiles articles 5402499000 Other 
 
 6110302000 Of artificial fibres 
 6201932000 Of artificial fibres 
XIII  Articles of stone 6902901000 Based upon silicon  carbide or zircon 
 6903102010 (1) For furnaces for production of semiconductor wafers 
 6903901000 Based upon silicon  carbide or zircon 
 6903909020 Crucibles 
 6903909050 Nozzles 
 6910103000 Water closet pans 
 6911101000 Coffee sets or tea sets 
 6911102000 Bowls and dishes 
 6911109000 Other WT/REG210/4 
Page 22  
 
  HS section and description HS code (2002) Description 
 6911901000 Household articles 
 6911909000 Other 
 6912001010 Coffee sets or tea sets 
 6912001020 Bowls and dishes 
 6912001090 Other 
 6912003000 Toilet articles 
 6912009000 Other 
 7011209000 Other 
XIV  Precious stones, etc. 7106911000 Containing by weight 99.99% or more of silver 
 7106919000 Other 
 7108121000 (1) Lumps, billets and grains 
 7108129000 (2) Other 
 7108131090 (b) Other 
 7108139010 Bars, rods and shapes 
 7108139020 Plates, sheets and strips 
 7108139090 Other 
XVI  Machinery 8482100000 1. Ball bearings 
 8507801000 Nickel metal hydride 
 8507802000 Lithium Ion 
 8507803000 Lithium polymer 
 8507809000 Other 
 8507901000 Separators 
 8515802000 Electron beam machines 
 8515803000 Laser operated machines 
 8515809090 Other 
 8515901090 Other 
 8515909090 Other 
 8516602000 Electric rice cookers(including with constant warming function) 
 8519920000 Pocket-size cassette-players 
 8519993010 For vehicles 
 8519993020 Of portable type 
 8520901020 Of disc type 
 8520901040 Of cassette type 
 8520901090 Other 
 8520909000 Other 
 8525401090 Other 
 8528129012   
 8528129022   
 8528129031   
 8528129032   
 8528129042   
 8528129090 Other 
 8543891020 Electrical beauty appliances 
 8543891030 Audio mixers 
 8543891040 Equalizers 
 8543891050 Ozone generator 
 8543891090 Other 
 8548900000 2. Other 
VIII  Precision equipment 9017909090 Other 
 9018398000 Other 
 9018399000 Parts and accessories 
 
__________