Free Trade Agreement between the European Union and its Member States, of the one part, and the Republic of Korea, of the other part - Main contents

Document date	20-08-2010
Publication date	01-11-2013
Reference	8530/10 ADD 20
External link	original article
Original document in PDF

COUNCIL OF Brussels, 20 August 2010

THE EUROPEAN UNION (OR. en)

8530/10

Interinstitutional File: ADD 20

2010/0075 (NLE)

WTO 114 SERVICES 21 COMER 63 COASI 69

LEGISLATIVE ACTS AND OTHER INSTRUMENTS

Subject: Free Trade Agreement between the European Union and its Member States, of the one part, and the Republic of Korea, of the other part

8530/10 ADD 20 UH/hc

PROTOCOL

CONCERNING THE DEFINITION

OF "ORIGINATING PRODUCTS"

AND METHODS

OF ADMINISTRATIVE COOPERATION

EU/KR/P1/en 1

TABLE OF CONTENTS

SECTION A

RULES OF ORIGIN

TITLE I GENERAL PROVISIONS

Article 1 DEFINITIONS

TITLE II DEFINITION OF "ORIGINATING PRODUCTS"

Article 2 Originating Products

Article 3 Cumulation of Origin

Article 4 Wholly Obtained Products

Article 5 Sufficiently Worked or Processed Products

Article 6 Insufficient Working or Processing

Article 7 Unit of Qualification

EU/KR/P1/en 2

Article 8 Accessories, Spare Parts and Tools

Article 9 Sets of Goods

Article 10 Neutral Elements

Article 11 Accounting Segregation of Materials

TITLE III TERRITORIAL REQUIREMENTS

Article 12 Principle of Territoriality

Article 13 Direct Transport

SECTION B

ORIGIN PROCEDURES

TITLE IV DRAWBACK OR EXEMPTION

Article 14 Drawback of, or Exemption from, Customs Duties

TITLE V PROOF OF ORIGIN

EU/KR/P1/en 3

Article 15 General Requirements

Article 16 Conditions for Making Out an Origin Declaration

Article 17 Approved Exporter

Article 18 Validity of Proof of Origin

Article 19 Claims for Preferential Tariff Treatment and Submission of Proof of Origin

Article 20 Importation by Instalments

Article 21 Exemptions from Proof of Origin

Article 22 Supporting Documents

Article 23 Preservation of Proof of Origin and Supporting Documents

Article 24 Discrepancies and Formal Errors

Article 25 Amounts Expressed in Euro

TITLE VI ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 26 Exchange of Addresses

EU/KR/P1/en 4

Article 27 Verification of Proofs of Origin

Article 28 Dispute Settlement

Article 29 Penalties

Article 30 Free Zones

SECTION C

CEUTA AND MELILLA

TITLE VII CEUTA AND MELILLA

Article 31 Application of the Protocol

Article 32 Special Conditions

SECTION D

FINAL PROVISIONS

TITLE VIII FINAL PROVISIONS

Article 33 Amendments to the Protocol

EU/KR/P1/en 5

Article 34 Transitional Provisions for Goods in Transit or Storage

LIST OF ANNEXES

Annex I: Introductory notes to the list in Annex II

Annex II: List of working or processing required to be carried out on non-originating materials in

order that the product manufactured can obtain originating status

Annex II(a): Addendum to the list of working or processing required to be carried out on

non-originating materials in order that the product manufactured can obtain originating status

Annex III: Text of the origin declaration

Annex IV: Committee on Outward Processing Zones on the Korean Peninsula

JOINT DECLARATIONS

Joint declaration concerning the Principality of Andorra

Joint declaration concerning the Republic of San Marino

Joint declaration concerning the revision of the rules of origin contained in this Protocol

Joint declaration on the Explanatory Notes

EU/KR/P1/en 6

SECTION A

RULES OF ORIGIN

TITLE I

GENERAL PROVISIONS

ARTICLE 1

Definitions

For the purposes of this Protocol:

(a) manufacture means any kind of working or processing including growing, fishing, raising,

hunting, assembly or specific operations;

(b) material means any ingredient, raw material, component or part, etc., used in the manufacture

of a product;

(c) product means the product being manufactured, even if it is intended for later use as a

material in another manufacturing operation;

EU/KR/P1/en 7

(d) goods means materials, products or articles;

(e) customs value means the value as determined in accordance with the Customs

Valuation Agreement;

(f) ex-works price means the price paid or payable for the product ex works to the manufacturer

in a Party in whose undertaking the last working or processing is carried out, provided the

price includes the value of all the materials used, minus any internal taxes which are, or

should be, repaid when the product obtained is exported;

(g) value of the non-originating materials means the customs value at the time of importation of

the non-originating materials used, or, if this is not known and cannot be ascertained, the first

ascertainable price paid for the materials in the EU Party or in Korea;

(h) value of originating materials means the value of such materials as defined in

subparagraph (g) applied mutatis mutandis;

(i) chapters, headings, and subheadings mean the chapters (two-digit codes), the headings

(four-digit codes) and the subheadings (six-digit codes) used in the nomenclature which make

up the Harmonized Commodity Description and Coding System, referred to in this Protocol

as "the Harmonized System" or "HS";

(j) classified refers to the classification of a product or material under a particular chapter,

heading and subheading;

EU/KR/P1/en 8

(k) consignment means products which are either sent simultaneously from one exporter to one

consignee or covered by a single transport document covering their shipment from the

exporter to the consignee or, in the absence of such a document, by a single invoice;

(l) HS means the Harmonized Commodity Description and Coding System in force, including its

general rules and legal notes; and

(m) territories includes territorial sea.

TITLE II

DEFINITION OF "ORIGINATING PRODUCTS"

ARTICLE 2

Originating products

For the purpose of a preferential tariff treatment the following products shall be considered as

originating in a Party:

(a) products wholly obtained in a Party within the meaning of Article 4;

EU/KR/P1/en 9

(b) products obtained in a Party incorporating materials which have not been wholly obtained

there, provided that such materials have undergone sufficient working or processing in the

Party concerned within the meaning of Article 5; or

(c) products obtained in a Party exclusively from materials that qualify as originating pursuant to

this Protocol.

ARTICLE 3

Cumulation of Origin

Notwithstanding Article 2, products shall be considered as originating in a Party if such products

are obtained there, incorporating materials originating in the other Party, provided that the working

or processing carried out goes beyond the operations referred to in Article 6. It shall not be

necessary that such materials have undergone sufficient working or processing.

ARTICLE 4

Wholly Obtained Products

• 1. 

  For the purposes of Article 2(a), the following shall be considered as wholly obtained in

a Party:

EU/KR/P1/en 10

(a) mineral products extracted from the soil or from the seabed in the territory of a Party;

(b) vegetable products grown and harvested there;

(c) live animals born and raised there;

(d) products from live animals raised there;

(e) (i) products obtained by hunting, trapping within the land territory or fishing, conducted

within the land waters or within the territorial sea of a Party;

(ii) products of aquaculture, where the fish, crustaceans and mollusc are born and

raised there;

(f) products of sea fishing and other products taken from the sea outside the territorial sea of a

Party by its vessels;

(g) products made aboard its factory ships exclusively from products referred to in

subparagraph (f);

(h) products extracted from marine soil or subsoil outside the territorial sea of a Party provided

that a Party has rights to exploit that soil or subsoil;

(i) used articles collected there fit only for the recovery of raw materials or for use as waste;

EU/KR/P1/en 11

(j) waste and scrap derived from manufacturing or processing operations conducted there; or

(k) products manufactured in a Party exclusively from the products referred to in this paragraph.

• 2. 

  The terms "its vessels" and "its factory ships" in paragraph 1(f) and (g) shall apply only to

vessels and factory ships:

(a) which are registered in one of the Member States of the European Union or Korea;

(b) which sail under the flag of one of the Member States of the European Union or Korea; and

(c) which meet one of the following conditions:

(i) they are at least 50 percent owned by nationals of one of the Member States of the

European Union or Korea; or

(ii) they are owned by companies:

(A) which have their head office and their main place of business in one of the

Member States of the European Union or in Korea; and

(B) which are at least 50 percent owned by one of the Member States of the

European Union or by Korea, public entities of a Member State of the

European Union or Korea, or nationals of one of the Member States of the

European Union or Korea.

EU/KR/P1/en 12

ARTICLE 5

Sufficiently Worked or Processed Products

• 1. 

  For the purposes of Article 2(b), products which are not wholly obtained are considered to be

sufficiently worked or processed when the conditions set out in the list in Annex II or Annex II(a)

are fulfilled. Those conditions indicate, for all products covered by this Agreement, the working or

processing which must be carried out on non-originating materials used in manufacturing and apply

only in relation to such materials. It follows that if:

(a) non-originating materials undergo sufficient working or processing, which results in an

originating product, and when that product is used in the subsequent manufacture of another

product, no account shall be taken of the non-originating material contained therein; and

(b) non-originating and originating materials undergo processing, which results in a

non-originating product, and when that product is used in a subsequent manufacture of

another product, account shall be taken only of the non-originating materials

contained therein.

• 2. 

  Notwithstanding paragraph 1, non-originating materials which, according to the conditions set

out in the list in Annex II, should not be used in the manufacture of a product may nevertheless be

used, provided that:

(a) their total value does not exceed 10 percent of the ex-works price of the product; and

EU/KR/P1/en 13

(b) any of the percentages given in the list in Annex II for the maximum value of non-originating

materials are not exceeded through the application of this paragraph.

• 3. 

  Paragraph 2 shall not apply to products falling within Chapters 50 to 63 of the HS.

• 4. 

  Paragraphs 1 through 3 shall apply subject to the provisions of Article 6.

ARTICLE 6

Insufficient Working or Processing

• 1. 

  Without prejudice to paragraph 2, the following operations shall be considered to be

insufficient working or processing to confer the status of originating products whether or not the

requirements of Article 5 are satisfied:

(a) preserving operations to ensure that the products remain in good condition during transport

and storage;

(b) change of packaging, breaking-up and assembly of packages;

(c) washing, cleaning, removal of dust, oxide, oil, paint or other coverings;

(d) ironing or pressing of textiles;

EU/KR/P1/en 14

(e) simple painting and polishing operations;

(f) husking, partial or total bleaching, polishing, and glazing of cereals and rice;

(g) operations to colour or flavour sugar or form sugar lumps; partial or total milling of

crystal sugar;

(h) peeling, stoning and shelling of fruits, nuts and vegetables;

(i) sharpening, simple grinding or simple cutting;

(j) sifting, screening, sorting, classifying, grading or matching (including the making-up of sets

of articles);

(k) simple placing in bottles, cans, flasks, bags, cases or boxes, fixing on cards or boards and all

other simple packaging operations;

(l) affixing or printing marks, labels, logos and other like distinguishing signs on products or

their packaging;

(m) simple mixing of products, whether or not of different kinds; mixing of sugar with

any material;

(n) simple assembly of parts of articles to constitute a complete article or disassembly of products

into parts;

EU/KR/P1/en 15

(o) testing or calibrations;

(p) a combination of two or more operations specified in subparagraphs (a) through (o); or

(q) slaughter of animals.

• 2. 

  All operations carried out in a Party on a given product shall be considered together when

determining whether the working or processing undergone by that product is to be regarded as

insufficient within the meaning of paragraph 1.

ARTICLE 7

Unit of Qualification

• 1. 

  The unit of qualification for the application of the provisions of this Protocol shall be the

product which is considered as the basic unit when determining classification using the

nomenclature of the HS. It follows that:

(a) when a product composed of a group or assembly of articles is classified under the terms of

the HS in a single heading, the whole constitutes the unit of qualification; and

(b) when a consignment consists of a number of identical products classified under the same

heading of the HS, each product must be taken individually when applying the provisions of

this Protocol.

EU/KR/P1/en 16

• 2. 

  Where, under General Rule 5 of the HS, packaging is included with the product for

classification purposes, it shall be included for the purposes of determining origin, and considered

as originating if the product is originating.

ARTICLE 8

Accessories, Spare Parts and Tools

Accessories, spare parts and tools delivered with a product, which are part of the normal equipment

and included in the price thereof or which are not separately invoiced, shall be regarded as one with

the product in question.

ARTICLE 9

Sets of Goods

Sets, as defined in General Rule 3 of the HS, shall be regarded as originating when all component

products are originating, and both the set and the products meet all other applicable requirements in

this Protocol. Nevertheless, when a set is composed of originating and non-originating products, the

set as a whole shall be regarded as originating, provided that the value of the non-originating

products does not exceed 15 percent of the ex-works price of the set.

EU/KR/P1/en 17

ARTICLE 10

Neutral Elements

In order to determine whether a product originates, it shall not be necessary to determine the origin

of the goods which might be used in its manufacture but which do not enter and which are not

intended to enter into the final composition of the product.

ARTICLE 11

Accounting Segregation of Materials

• 1. 

  Where identical and interchangeable originating and non-originating materials are used in the

manufacture of a product, those materials shall be physically segregated, according to their origin,

during storage.

• 2. 

  Where considerable costs or material difficulties arise in keeping separate stocks of identical

and interchangeable originating and non-originating materials used in the manufacture of a product,

the producer may use the so-called "accounting segregation" method for managing stocks.

• 3. 

  This method is recorded and applied in accordance with the generally accepted accounting

principles applicable in the Party where the product is manufactured.

• 4. 

  This method must be able to ensure that, for a specific reference-period, no more products

receive originating status than would be the case if the materials had been physically segregated.

EU/KR/P1/en 18

• 5. 

  A Party may require that the application of the method for managing stocks provided for in

this Article is subject to a prior authorisation by customs authorities. Should this be the case, the

customs authorities may grant such an authorisation subject to any conditions deemed appropriate

and they shall monitor the use of the authorisation and may withdraw it at any time whenever the

beneficiary makes improper use of it in any manner or fails to fulfil any of the other conditions laid

down in this Protocol.

TITLE III

TERRITORIAL REQUIREMENTS

ARTICLE 12

Principle of Territoriality

• 1. 

  Except as provided for in Article 3 and paragraph 3 of this Article, the conditions for

acquiring originating status set out in Title II must be fulfilled without interruption in a Party.

• 2. 

  Except as provided for in Article 3, where originating goods exported from a Party to a

non-party return, they must be considered as non-originating, unless it can be demonstrated to the

satisfaction of the customs authorities that:

(a) the returning goods are the same as those exported; and

EU/KR/P1/en 19

(b) they have not undergone any operation beyond that necessary to preserve them in good

condition while in that non-party or while being exported.

• 3. 

  Notwithstanding paragraphs 1 and 2 of this Article, the Parties agree that certain goods shall

be considered to be originating even if they have undergone working or processing outside Korea,

on materials exported from Korea and subsequently re-imported there, provided that the working or

processing is done in the areas designated by the Parties pursuant to Annex IV.

ARTICLE 13

Direct Transport

• 1. 

  The preferential treatment provided for under this Agreement applies only to products,

satisfying the requirements of this Protocol, which are transported directly between the Parties.

However, products constituting one single consignment may be transported through other territories

with, should the occasion arise, trans-shipment or temporary warehousing in such territories,

provided that they are not released for free circulation in the country of transit or warehousing and

do not undergo operations other than unloading, reloading or any operation designed to preserve

them in good condition.

EU/KR/P1/en 20

• 2. 

  Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the

customs authority, in accordance with the procedures applicable in the importing Party, by the

production of:

(a) evidence of the circumstances connected with trans-shipment or the storage of the originating

products in third countries;

(b) a single transport document covering the passage from the exporting Party through the

country of transit; or

(c) a certificate issued by the customs authorities of the country of transit:

(i) giving an exact description of the products;

(ii) stating the dates of unloading and reloading of the products and, where applicable, the

names of the ships, or the other means of transport used; and

(iii) certifying the conditions under which the products remained in the country of transit.

EU/KR/P1/en 21

SECTION B

ORIGIN PROCEDURES

TITLE IV

DRAWBACK OR EXEMPTION

ARTICLE 14

Drawback of, or Exemption from, Customs Duties

• 1. 

  After five years from the entry into force of this Agreement, upon the request of either Party,

the Parties shall jointly review their duty drawback and inward processing schemes. One year after

entry into force, and subsequently on a yearly basis, the Parties shall exchange available

information on a reciprocal basis on the operation of their duty drawback and inward processing

schemes, as well as detailed statistics as follows:

EU/KR/P1/en 22

1.1 Import statistics at the 8/10 digit level by country starting from one year after the entry into

force of this Agreement shall be provided for imports of materials classified under HS 2007

headings 8407, 8408, 8522, 8527, 8529, 8706, 8707 and 8708, as well as export statistics

for 8703, 8519, 8521 and 8525 through 8528. Upon request, such statistics shall be provided

on other materials or products. Regular information shall be exchanged on the measures taken

to implement limitations on duty drawback and inward processing schemes introduced on the

basis of paragraph 3 of this Article.

• 2. 

  At any time after the initiation of the above review, a Party may request consultations with the

other Party with a view to discussing possible limitations on duty drawback and inward processing

schemes for a particular product in case there is evidence of a change in sourcing patterns since the

entry into force of this Agreement which may have a negative effect on competition for domestic

producers of like or directly competitive products in the requesting Party.

2.1 The abovementioned conditions would be established on the basis of evidence provided by

the Party requesting consultations that:

(a) the rate of increase of dutiable imports into a Party of materials incorporated into a

particular product from countries with which no free trade agreement is in force is

significantly greater than the rate of increase of exports to the other Party of the product

incorporating such materials, unless the Party to which the consultation request is

addressed establishes that, inter alia, such increase in imports of materials is:

EU/KR/P1/en 23

(i) essentially due to an increase in domestic consumption of the product

incorporating such materials of the Party;

(ii) essentially due to use of imported materials in a product other than that covered

by paragraph 2;

(iii) due to an increase in exports to countries other than the other Party of the product

incorporating such materials; or

(iv) limited to imports of high tech/value components, not lowering the price of the

export product of the Party; and

(b) imports from the Party into the other Party of the product incorporating such materials

have significantly increased in absolute terms or relative to domestic production.

Consideration shall also be given to pertinent evidence as regards the effect on

conditions of competition for producers of the like or directly competitive products of

the other Party 1 .

1 The base year for the purpose of evaluating the statistical data under this Article will be the

average of the latest three years immediately before the entry into force of this Agreement, each year being the fiscal year of January through December. The evidence could be based on an aggregate of all materials used as non-originating material for the product concerned or a subset of such materials. In the latter case, limitations on duty drawback and inward processing would only apply to the subset.

EU/KR/P1/en 24

• 3. 

  In case of disagreement as to whether the conditions in paragraph 2 are fulfilled, the issue

shall be determined through binding arbitration by a Panel established in accordance with

Article 14.5 (Establishment of the Arbitration Panel) of Chapter Fourteen (Dispute Settlement) as a

case of urgency 2 . Should the Panel rule that the conditions of paragraph 2 are fulfilled, unless

otherwise agreed, the Parties shall, normally within 90 days and in no case more than 150 days of

the ruling, limit the maximum rate of customs duties on non-originating material for that product

that can be refunded to five percent.

TITLE V

PROOF OF ORIGIN

ARTICLE 15

General Requirements

• 1. 

  Products originating in the EU Party shall, on importation into Korea and products originating

in Korea shall, on importation into the EU Party benefit from preferential tariff treatment of this

Agreement on the basis of a declaration, subsequently referred to as the "origin declaration", given

by the exporter on an invoice, a delivery note or any other commercial document which describes

the products concerned in sufficient detail to enable them to be identified. The texts of the origin

declarations appear in Annex III.

2 For greater clarity, no additional consultations other than those foreseen in paragraph 2, for

which the deadlines are the same as those of Article 14.3.4, are required before a Party may request the establishment of such Panel. The deadlines for the Panel to issue its ruling are indicated in Article 14.7.2.

EU/KR/P1/en 25

• 2. 

  Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall,

in the cases specified in Article 21, benefit from preferential tariff treatment of this Agreement

without it being necessary to submit any of the documents referred to in paragraph 1.

ARTICLE 16

Conditions for Making Out an Origin Declaration

• 1. 

  An origin declaration as referred to in Article 15.1 of this Protocol may be made out:

(a) by an approved exporter within the meaning of Article 17; or

(b) by any exporter for any consignment consisting of one or more packages containing

originating products whose total value does not exceed 6 000 euros.

• 2. 

  Without prejudice to paragraph 3, an origin declaration may be made out if the products

concerned can be considered as products originating in the EU Party or in Korea and fulfil the other

requirements of this Protocol.

EU/KR/P1/en 26

• 3. 

  The exporter making out an origin declaration shall be prepared to submit at any time, at the

request of the customs authorities of the exporting Party, all appropriate documents proving the

originating status of the products concerned including statements from the suppliers or producers in

accordance with domestic legislation as well as the fulfilment of the other requirements of

this Protocol.

• 4. 

  An origin declaration shall be made out by the exporter by typing, stamping or printing on the

invoice, the delivery note or another commercial document, the text which appears in Annex III,

using one of the linguistic versions set out in that Annex and in accordance with the legislation of

the exporting Party. If the declaration is handwritten, it shall be written in ink in capital characters.

• 5. 

  Origin declarations shall bear the original signature of the exporter in manuscript. However,

an approved exporter within the meaning of Article 17 shall not be required to sign such

declarations provided that he gives the customs authorities of the exporting Party a written

undertaking that he accepts full responsibility for any origin declaration which identifies him as if it

had been signed in manuscript by him.

• 6. 

  An origin declaration may be made out by the exporter when the products to which it relates

are exported, or after exportation on condition that it is presented in the importing Party no longer

than two years or the period specified in the legislation of the importing Party after the importation

of the products to which it relates.

EU/KR/P1/en 27

ARTICLE 17

Approved Exporter

• 1. 

  The customs authorities of the exporting Party may authorise any exporter, (hereinafter

referred to as "approved exporter"), who exports products under this Agreement to make out origin

declarations irrespective of the value of the products concerned in accordance with appropriate

conditions in the respective laws and regulations of the exporting Party. An exporter seeking such

authorisation must offer to the satisfaction of the customs authorities all guarantees necessary to

verify the originating status of the products as well as the fulfilment of the other requirements of

this Protocol.

• 2. 

  The customs authorities may grant the status of approved exporter subject to any conditions

which they consider appropriate.

• 3. 

  The customs authorities shall grant to the approved exporter a customs authorisation number

which shall appear on the origin declaration.

• 4. 

  The customs authorities shall monitor the use of the authorisation by the approved exporter.

• 5. 

  The customs authorities may withdraw the authorisation at any time. They shall do so where

the approved exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils

the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.

EU/KR/P1/en 28

ARTICLE 18

Validity of Proof of Origin

• 1. 

  A proof of origin shall be valid for 12 months from the date of issue in the exporting Party,

and preferential tariff treatment shall be claimed within the said period to the customs authorities of

the importing Party.

• 2. 

  Proofs of origin which are submitted to the customs authorities of the importing Party after

the final date for presentation specified in paragraph 1 may be accepted for the purpose of

preferential tariff treatment in accordance with the respective laws and regulations of the importing

Party, where the failure to submit these documents by the final date set is due to

exceptional circumstances.

• 3. 

  In cases of belated presentation other than those of paragraph 2, the customs authorities of the

importing Party may accept the proofs of origin in accordance with the procedures of the Parties

where the products have been presented before the said final date.

EU/KR/P1/en 29

ARTICLE 19

Claims for Preferential Tariff Treatment

and Submission of Proof of Origin

For the purpose of claiming preferential tariff treatment, proofs of origin shall, if required by the

laws and regulations of the importing Party, be submitted to the customs authorities of the

importing Party. The said authorities may require a translation of a proof of origin and may also

require the import declaration to be accompanied by a statement from the importer to the effect that

the products meet the conditions required for the application of this Agreement.

ARTICLE 20

Importation by Instalments

Where, at the request of the importer and on the conditions laid down by the customs authorities of

the importing Party, dismantled or non-assembled products within the meaning of General Rule 2(a)

of the HS falling within Sections XVI and XVII or headings 7308 and 9406 of the HS are imported

by instalments, a single proof of origin for such products shall be submitted to the customs

authorities upon importation of the first instalment.

EU/KR/P1/en 30

ARTICLE 21

Exemptions from Proof of Origin

• 1. 

  Products sent as small packages from private persons to private persons or forming part of a

traveller's personal luggage shall be admitted as originating products without requiring the

submission of a proof of origin, provided that such products are not imported by way of trade and

have been declared as meeting the requirements of this Protocol and where there is no doubt as to

the veracity of such a declaration. In the case of products sent by post, this declaration may be made

on a postal customs declaration or on a sheet of paper annexed to that document.

• 2. 

  Imports which are occasional and consist solely of products for the personal use of the

recipients or travellers or their families shall not be considered as imports by way of trade if it is

evident from the nature and quantity of the products that no commercial purpose is intended.

• 3. 

  Furthermore, the total value of these products shall not exceed:

(a) for importation into the EU Party, 500 euros in the case of small packages or 1 200 euros in

the case of products forming part of a traveller's personal luggage;

(b) for importation into Korea, 1 000 US dollars both in the case of small packages and in the

case of the products forming part of a traveller's personal luggage.

EU/KR/P1/en 31

• 4. 

  For the purpose of paragraph 3, in cases where the products are invoiced in a currency other

than euro or US dollars, amounts in the national currencies of the Parties equivalent to the amounts

expressed in euro or US dollars shall be fixed in accordance with the current exchange rate

applicable in the importing Party.

ARTICLE 22

Supporting Documents

The documents referred to in Article 16.3 used for the purpose of proving that products covered by

proofs of origin can be considered as products originating in the EU Party or in Korea and fulfil the

other requirements of this Protocol may consist inter alia of the following:

(a) direct evidence of the processes carried out by the exporter, supplier or producer to obtain the

goods concerned, contained for example in his accounts or internal bookkeeping;

(b) documents proving the originating status of materials used, issued or made out in a Party

where these documents are used as provided for in its domestic law;

(c) documents proving the working or processing of materials in a Party, issued or made out in a

Party where these documents are used as provided for in its domestic law;

(d) proofs of origin proving the originating status of materials used issued or made out in a Party

in accordance with this Protocol; and

EU/KR/P1/en 32

(e) appropriate evidence concerning working or processing undergone outside territories of the

Parties by application of Article 12, proving that the requirements of that Article have

been satisfied.

ARTICLE 23

Preservation of Proof of Origin and Supporting Documents

• 1. 

  The exporter making out an origin declaration shall keep for five years a copy of this origin

declaration as well as the documents referred to in Article 16.3.

• 2. 

  The importer shall keep all records related to the importation in accordance with laws and

regulations of the importing Party.

• 3. 

  The customs authorities of the importing Party shall keep for five years the origin declarations

submitted to them.

• 4. 

  The records to be kept in accordance with paragraphs 1 through 3 may include

electronic records.

EU/KR/P1/en 33

ARTICLE 24

Discrepancies and Formal Errors

• 1. 

  The discovery of slight discrepancies between the statements made in the proof of origin and

those made in the documents submitted to the customs authorities for the purpose of carrying out

the formalities for importing the products shall not ipso facto render the proof of origin null and

void if it is duly established that such document does correspond to the products submitted.

• 2. 

  Obvious formal errors such as typing errors on a proof of origin should not cause this

document to be rejected if these errors are not such as to create doubts concerning the correctness of

the statements made in this document.

ARTICLE 25

Amounts Expressed in Euro

• 1. 

  For the application of the provisions of Article 16.1(b) in cases where products are invoiced in

a currency other than euro, amounts in the national currencies of the Member States of the

European Union equivalent to the amounts expressed in euro shall be fixed annually by the

EU Party and submitted to Korea.

EU/KR/P1/en 34

• 2. 

  A consignment shall benefit from the provisions of Article 16.1(b) by reference to the

currency in which the invoice is drawn up, according to the amount fixed by the EU Party.

• 3. 

  The amounts to be used in any given national currency of the Member States of the

European Union shall be the equivalent in that currency of the amounts expressed in euro as at the

first working day of October. The European Commission shall notify Korea of these amounts

by 15 October and these amounts shall apply from 1 January the following year.

• 4. 

  The Member States of the European Union may round up or down the amount resulting from

the conversion into their national currency of an amount expressed in euro. The rounded-off amount

may not differ from the amount resulting from the conversion by more than five percent. The

Member States of the European Union may retain unchanged their national currency equivalent of

an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the

conversion of that amount, prior to any rounding-off, results in an increase of less than 15 percent in

the national currency equivalent. The national currency equivalent may be retained unchanged if the

conversion would result in a decrease in that equivalent value.

• 5. 

  The amounts expressed in euro shall be reviewed by the Customs Committee at the request of

a Party. When carrying out this review, the Customs Committee shall consider the desirability of

preserving the effects of the limits concerned in real terms. For this purpose, it may decide to

modify the amounts expressed in euro.

EU/KR/P1/en 35

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

ARTICLE 26

Exchange of Addresses

The customs authorities of the Parties shall provide each other, through the European Commission,

with the addresses of the customs authorities responsible for verifying proofs of origin.

ARTICLE 27

Verification of Proofs of Origin

• 1. 

  In order to ensure the proper application of this Protocol, the Parties shall assist each other,

through the customs authorities, in checking the authenticity of the proofs of origin and the

correctness of the information given in these documents.

• 2. 

  Subsequent verifications of proofs of origin shall be carried out at random or whenever the

customs authorities of the importing Party have reasonable doubts as to the authenticity of such

documents, the originating status of the products concerned or the fulfilment of the other

requirements of this Protocol.

EU/KR/P1/en 36

• 3. 

  For the purposes of implementing the provisions of paragraph 1, the customs authorities of

the importing Party shall return the proofs of origin or a copy of these documents, to the customs

authorities of the exporting Party giving, where appropriate, the reasons for the enquiry. Any

documents and information obtained suggesting that the information given on proof of origin is

incorrect shall be forwarded in support of the request for verification.

• 4. 

  The verification shall be carried out by the customs authorities of the exporting Party. For this

purpose, they shall have the right to call for any evidence and to carry out any inspection of the

exporter's accounts or any other check considered appropriate.

• 5. 

  If the customs authorities of the importing Party decide to suspend the granting of preferential

treatment to the products concerned while awaiting the results of the verification, release of the

products shall be offered to the importer subject to any precautionary measures judged necessary.

• 6. 

  The customs authorities requesting the verification shall be informed of the results of this

verification including findings and facts, as soon as possible. These results must indicate clearly

whether the documents are authentic and whether the products concerned can be considered as

products originating in a Party and fulfil the other requirements of this Protocol.

• 7. 

  If in cases of reasonable doubt there is no reply within 10 months of the date of the

verification request or if the reply does not contain sufficient information to determine the

authenticity of the document in question or the real origin of the products, the requesting customs

authorities shall except in exceptional circumstances, refuse entitlement to the preference.

EU/KR/P1/en 37

• 8. 

  Notwithstanding Article 2 of the Protocol on Mutual Administrative Assistance in Customs

Matters, the Parties will refer to Article 7 of that Protocol for joint enquiries related to proofs

of origin.

ARTICLE 28

Dispute Settlement

• 1. 

  Where disputes arise in relation to the verification procedures of Article 27 which cannot be

settled between the customs authorities requesting verification and the customs authorities

responsible for carrying out this verification or where they raise a question as to the interpretation of

this Protocol, they shall be submitted to the Customs Committee.

• 2. 

  In all cases the settlement of disputes between the importer and the competent authorities of

the importing Party shall be under the legislation of the said Party.

EU/KR/P1/en 38

ARTICLE 29

Penalties

Penalties shall be imposed in accordance with the legislation of the Parties on any person who

draws up, or causes to be drawn up, a document which contains incorrect information for the

purpose of obtaining preferential treatment for products.

ARTICLE 30

Free Zones

• 1. 

  The Parties shall take all necessary steps to ensure that products traded under cover of a proof

of origin which in the course of transport use a free zone situated in their territories, are not

substituted by other products and do not undergo handling other than normal operations designed to

prevent their deterioration.

• 2. 

  By means of an exemption to the provisions contained in paragraph 1, when products

originating in a Party enter into a free zone under cover of a proof of origin and undergo treatment

or processing, another proof of origin can be made out if the treatment or processing undergone is in

conformity with the provisions of this Protocol.

EU/KR/P1/en 39

SECTION C

CEUTA AND MELILLA

TITLE VII

CEUTA AND MELILLA

ARTICLE 31

Application of the Protocol

• 1. 

  The term "EU Party" does not cover Ceuta and Melilla.

• 2. 

  Products originating in Korea, when imported into Ceuta or Melilla, shall enjoy in all respects

the same customs regime as that which is applied to products originating in the customs territory of

the European Union under Protocol 2 of the Act of Accession of the Kingdom of Spain and the

Portuguese Republic to the European Communities. Korea shall grant to imports of products

covered by this Agreement and originating in Ceuta and Melilla the same customs regime as that

which is granted to products imported from and originating in the EU Party.

EU/KR/P1/en 40

• 3. 

  For the purpose of the application of paragraph 2 concerning products originating in Ceuta

and Melilla, this Protocol shall apply mutatis mutandis subject to the special conditions set out

in Article 32.

ARTICLE 32

Special Conditions

• 1. 

  Providing they have been transported directly in accordance with the provisions of Article 13,

the following shall be considered as:

(a) products originating in Ceuta and Melilla:

(i) products wholly obtained in Ceuta and Melilla; or

(ii) products obtained in Ceuta and Melilla in the manufacture of which products other than

those referred to in subparagraph (i) are used, provided that the said products:

(A) have undergone sufficient working or processing within the meaning of Article 5;

or

(B) originate in a Party, provided that they have been submitted to working or

processing which goes beyond the operations referred to in Article 6.

EU/KR/P1/en 41

(b) products originating in Korea:

(i) products wholly obtained in Korea; or

(ii) products obtained in Korea, in the manufacture of which products other than those

referred to in subparagraph (i) are used, provided that the said products:

(A) have undergone sufficient working or processing within the meaning of Article 5;

or

(B) originate in Ceuta and Melilla or in the EU Party, provided that they have been

submitted to working or processing which goes beyond the operations referred to

in Article 6.

• 2. 

  Ceuta and Melilla shall be considered as a single territory.

• 3. 

  The exporter or his authorised representative shall enter "Korea" or "Ceuta and Melilla" on

origin declarations.

• 4. 

  The Spanish customs authorities shall be responsible for the application of this Protocol in

Ceuta and Melilla.

EU/KR/P1/en 42

SECTION D

FINAL PROVISIONS

TITLE VIII

FINAL PROVISIONS

ARTICLE 33

Amendments to the Protocol

The Trade Committee may decide to amend the provisions of this Protocol.

ARTICLE 34

Transitional Provisions for Goods in Transit or Storage

The provisions of this Agreement may be applied to goods which comply with the provisions of this

Protocol and which on the date of entry into force of this Agreement are either in transit, in the

Parties, in temporary storage in customs warehouses or in free zones, subject to the submission to

the customs authorities of the importing Party, within 12 months of that date, of a proof of origin

made out retrospectively together with the documents showing that the goods have been transported

directly in accordance with Article 13.

EU/KR/P1/en 43

ANNEX I

INTRODUCTORY NOTES TO THE LIST IN ANNEX II

Note 1:

The list sets out the conditions required for all products to be considered as sufficiently worked or

processed within the meaning of Article 5 of this Protocol.

Note 2:

2.1 The first two columns in the list describe the product obtained. The first column gives the

subheading number, heading number or chapter number used in the Harmonized System and

the second column gives the description of goods used in that system for that subheading,

heading or chapter. For each entry in the first two columns, a rule is specified in column 3

or 4. Where, in some cases, the entry in the first column is preceded by an "ex", this signifies

that the rules in column 3 or 4 apply only to the part of that subheading or heading as

described in column 2.

2.2 Where several subheading or heading numbers are grouped together in column 1 or a chapter

number is given and the description of products in column 2 is therefore given in general

terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonized

System, are classified in subheadings or headings of the chapter or in any of the subheadings

or headings grouped together in column 1.

EU/KR/P1/ANNEX I/en 1

2.3 Where there are different rules in the list applying to different products within a subheading or

heading, each indent contains the description of that part of the subheading or heading

covered by the adjacent rules in column 3 or 4.

2.4 Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the

exporter may opt, as an alternative, to apply either the rule set out in column 3 or that set out

in column 4. If no origin rule is given in column 4, the rule set out in column 3 is to

be applied.

Note 3:

3.1. The provisions of Article 5 of this Protocol, concerning products having acquired originating

status which are used in the manufacture of other products, shall apply, regardless of whether

this status has been acquired inside the factory where these products are used or in another

factory in a Party.

Example:

An engine of heading 8407, for which the rule states that the value of the non-originating

materials which may be incorporated may not exceed 50 percent of the ex-works price, is

made from materials of heading 7201, 7202, 7203, 7204, 7205, or subheading 7224 10.

EU/KR/P1/ANNEX I/en 2

If this material has been processed in the EU Party from a non-originating ingot, it has already

acquired originating status by virtue of the rule for subheading 7224 90 in the list. The

material can then count as originating in the value-calculation for the engine, regardless of

whether it was produced in the same factory or in another factory in the EU Party. The value

of the non-originating ingot is thus not taken into account when adding up the value of the

non-originating materials used.

3.2. The rule in the list represents the minimum amount of working or processing required, and the

carrying-out of more working or processing also confers originating status; conversely, the

carrying-out of less working or processing cannot confer originating status. Thus, if a rule

provides that non-originating material, at a certain level of manufacture, may be used, the use

of such material at an earlier stage of manufacture is allowed, and the use of such material at a

later stage is not.

3.3. Without prejudice to Note 3.2, where a rule uses the expression "Manufacture from materials

of any heading", then materials of any heading(s) (even materials of the same description and

heading as the product) may be used, subject, however, to any specific limitations which may

also be contained in the rule.

However, the expression "Manufacture from materials of any heading, including other

materials of heading..." means that materials of any heading(s) may be used, except those of

the same description as the product as given in column 2 of the list.

EU/KR/P1/ANNEX I/en 3

3.4 When a rule in the list specifies that a product may be manufactured from more than one

material, this means that one or more materials may be used. It does not require that all

be used.

Example:

The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and

that chemical materials, among other materials, may also be used. This does not mean that

both have to be used; it is possible to use one or the other, or both.

3.5 Where a rule in the list specifies that a product must be manufactured from a particular

material, the condition obviously does not prevent the use of other materials which, because

of their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation

to textiles.)

Example:

The rule for prepared foods of heading 1904, which specifically excludes the use of cereals

and their derivatives, does not prevent the use of mineral salts, chemicals and other additives

which are not products produced from cereals.

However, this does not apply to products which, although they cannot be manufactured from

the particular materials specified in the list, can be produced from a material of the same

nature at an earlier stage of manufacture.

EU/KR/P1/ANNEX I/en 4

Example:

In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the

use of only non-originating yarn is allowed for this class of article, it is not possible to start

from non-woven cloth – even if non-woven cloths cannot normally be made from yarn. In

such cases, the starting material would normally be at the stage before yarn – that is, the

fibre stage.

3.6. Where, in a rule in the list, two percentages are given for the maximum value of

non-originating materials that can be used, then these percentages may not be added together.

In other words, the maximum value of all the non-originating materials used may never

exceed the higher of the percentages given. Furthermore, the individual percentages must not

be exceeded, in relation to the particular materials to which they apply.

Note 4:

4.1. The term "natural fibres" is used in the list to refer to fibres other than artificial or synthetic

fibres. It is restricted to the stages before spinning takes place, including waste, and, unless

otherwise specified, includes fibres which have been carded, combed or otherwise processed,

but not spun.

4.2. The term "natural fibres" includes horsehair of heading 0503, silk of heading 5002 and 5003,

as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres

of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.

EU/KR/P1/ANNEX I/en 5

4.3. The terms "textile pulp", "chemical materials" and "paper-making materials" are used in the

list to describe the materials, not classified in Chapters 50 to 63, which can be used to

manufacture artificial, synthetic or paper fibres or yarns.

4.4. The term "man-made staple fibres" is used in the list to refer to synthetic or artificial filament

tow, staple fibres or waste, of headings 5501 to 5507.

Note 5:

5.1. Where, for a given product in the list, reference is made to this Note, the conditions set out in

column 3 shall not be applied to any basic textile materials used in the manufacture of this

product and which, taken together, represent 10 percent or less of the total weight of all the

basic textile materials used. (See also Notes 5.3 and 5.4 below.)

5.2. However, the tolerance mentioned in Note 5.1 may be applied only to mixed products which

have been made from two or more basic textile materials.

The following are the basic textile materials:

• - 

  silk,

• - 

  wool,

• - 

  coarse animal hair,

EU/KR/P1/ANNEX I/en 6

• - 

  fine animal hair,

• - 

  horsehair,

• - 

  cotton,

• - 

  paper-making materials and paper,

• - 

  flax,

• - 

  true hemp,

• - 

  jute and other textile bast fibres,

• - 

  sisal and other textile fibres of the genus Agave,

• - 

  coconut, abaca, ramie and other vegetable textile fibres,

• - 

  synthetic man-made filaments,

• - 

  artificial man-made filaments,

• - 

  current-conducting filaments,

• - 

  synthetic man-made staple fibres,

EU/KR/P1/ANNEX I/en 7

• - 

  artificial man-made staple fibres,

• - 

  yarn made of polyurethane segmented with flexible segments of polyether, whether or

  not gimped,

• - 

  yarn made of polyurethane segmented with flexible segments of polyester, whether or

  not gimped,

• - 

  products of heading 5605 (metallised yarn) incorporating strip consisting of a core of

aluminium foil or of a core of plastic film whether or not coated with aluminium

powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or

coloured adhesive between two layers of plastic film,

• - 

  other products of heading 5605.

Example:

A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres

of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do

not satisfy the origin-rules (which require manufacture from chemical materials or textile

pulp) may be used, provided that their total weight does not exceed 10 percent of the weight

of the yarn.

EU/KR/P1/ANNEX I/en 8

Example:

A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic

yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does

not satisfy the origin-rules (which require manufacture from chemical materials or textile

pulp), or woollen yarn which does not satisfy the origin-rules (which require manufacture

from natural fibres, not carded or combed or otherwise prepared for spinning), or a

combination of the two, may be used, provided that their total weight does not

exceed 10 percent of the weight of the fabric.

Example:

Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton

fabric of heading 5210, is only a mixed product if the cotton fabric is itself a mixed fabric

made from yarns classified in two separate headings, or if the cotton yarns used are

themselves mixtures.

Example:

If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and

synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile

materials and the tufted textile fabric is, accordingly, a mixed product.

EU/KR/P1/ANNEX I/en 9

5.3. In the case of products incorporating "yarn made of polyurethane segmented with flexible

segments of polyether, whether or not gimped", this tolerance is 20 percent in respect of

this yarn.

5.4. In the case of products incorporating "strip consisting of a core of aluminium foil or of a core

of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm,

sandwiched by means of a transparent or coloured adhesive between two layers of plastic

film", this tolerance is 30 percent in respect of this strip.

Note 6:

6.1. Where, in the list, reference is made to this Note, textile materials (with the exception of

linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the

made-up product concerned, may be used, provided that they are classified in a heading other

than that of the product and that their value does not exceed eight percent of the ex-works

price of the product.

EU/KR/P1/ANNEX I/en 10

6.2. Without prejudice to Note 6.3, materials, which are not classified within Chapters 50 to 63,

may be used freely in the manufacture of textile products, whether or not they contain textiles.

Example:

If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be

used, this does not prevent the use of metal items, such as buttons, because buttons are not

classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slidefasteners,

even though slide-fasteners normally contain textiles.

6.3. Where a percentage-rule applies, the value of materials which are not classified within

Chapters 50 to 63 must be taken into account when calculating the value of the

non-originating materials incorporated.

_______________

EU/KR/P1/ANNEX I/en 11

ANNEX II

LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT

ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT

MANUFACTURED CAN OBTAIN ORIGINATING STATUS

The products mentioned in the list may not all be covered by this Agreement. It is, therefore,

necessary to consult the other parts of this Agreement.

EU/KR/P1/ANNEX II/en 1

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

Chapter 1 Live animals All the animals of Chapter 1 shall be wholly obtained

Chapter 2 Meat and edible meat offal Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained

Chapter 3 Fish and crustaceans, molluscs Manufacture in which all the and other aquatic invertebrates materials of Chapter 3 used are wholly obtained

ex Chapter 4 Dairy produce; birds' eggs; Manufacture in which all the natural honey; edible products of materials of Chapter 4 used are animal origin, not elsewhere wholly obtained

specified or included; except for: 0403 Buttermilk, curdled milk and Manufacture in which:

cream, yoghurt, kephir and other fermented or acidified milk and - all the materials of cream, whether or not Chapter 4 used are wholly obtained, concentrated or containing added sugar or other sweetening matter - all the fruit juice (except or flavoured or containing added that of pineapple, lime or grapefruit) fruit, nuts or cocoa of heading 2009 used is originating, and

• - 

  the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

Chapter 5 Products of animal origin, not Manufacture in which all the elsewhere specified or included materials of Chapter 5 used are wholly obtained

Chapter 6 Live trees and other plants; bulbs, Manufacture in which: roots and the like; cut flowers and

ornamental foliage - all the materials of Chapter 6 used are wholly obtained, and

• - 

  the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 7 Edible vegetables and certain Manufacture in which all the roots and tubers materials of Chapter 7 used are wholly obtained

Chapter 8 Edible fruit and nuts; peel of Manufacture in which: citrus fruits or melons

• - 

  all the fruit and nuts of Chapter 8 used are wholly obtained, and

• - 

  the value of all the materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product

EU/KR/P1/ANNEX II/en 2

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4) ex Chapter 9 Coffee, tea, maté and spices; Manufacture in which all the

except for: materials of Chapter 9 used are

wholly obtained

0901 Coffee, whether or not roasted or Manufacture from materials of

decaffeinated; coffee husks and any heading

skins; coffee substitutes

containing coffee in

any proportion

ex 0902 Tea, whether or not flavoured, Manufacture from materials of

except for: any heading

0902 10 Green tea (not fermented) in Manufacture in which all the

immediate packings of a content materials of Chapter 9 used are

not exceeding 3 kg wholly obtained

0910 91 Mixtures of spices Manufacture from materials of

any heading

Chapter 10 Cereals Manufacture in which all the

materials of Chapter 10 used are

wholly obtained

ex Chapter 11 Products of the milling industry; Manufacture in which all the

malt; starches; inulin; wheat materials of Chapter 7, 8, 10, 11

gluten; except for: and 23 used are wholly obtained

1106 10 Flour, meal and powder of the Manufacture from materials of

dried leguminous vegetables of any heading

heading 0713

Chapter 12 Oil seeds and oleaginous fruits; Manufacture in which all the

miscellaneous grains, seeds and materials of Chapter 12 used are

fruit; industrial or medicinal wholly obtained

plants; straw and fodder

1301 Lac; natural gums, resins, gum Manufacture in which the value of

resins and oleoresins (for all the materials of heading 1301

example, balsams) used does not exceed 50 % of the

ex-works price of the product

ex 1302 Vegetable saps and extracts; Manufacture in which the value of

pectic substances, pectinates and all the materials used does not

pectates; agar-agar and other exceed 50 % of the ex-works price

mucilages and thickeners, of the product

whether or not modified, derived

from vegetable products,

except for

1302 19 Vegetable saps and extracts; other Manufacture from materials of any

heading, except those of

sub-heading 1211 20

1302 31, 1302 Mucilages and thickeners, Manufacture from materials of

32 and 1302 39 whether or not modified, derived any heading

from vegetable products

Chapter 14 Vegetable plaiting materials; Manufacture in which all the

vegetable products not elsewhere materials of Chapter 14 used are

specified or included wholly obtained

EU/KR/P1/ANNEX II/en 3

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4) ex Chapter 15 Animal or vegetable fats and oils Manufacture from materials of any

and their cleavage products; heading, except that of the product prepared edible fats; animal or vegetable waxes; except for:

1501 Pig fat (including lard) and Manufacture from meat or edible poultry fat, other than that of offal of swine of heading 0203

heading 0209 or 1503 or 0206 or of meat and edible offal of poultry of heading 0207.

However bones of heading 0506 may not be used

1502 Fats of bovine animals, sheep or Manufacture in which all the goats, other than those of materials of Chapter 2 and bones of heading 1503 heading 0506 used are

wholly obtained

1504 Fats and oils and their fractions, Manufacture from materials of of fish or marine mammals, any heading

whether or not refined, but not chemically modified

1505 Wool grease and fatty substances Manufacture from materials of derived therefrom any heading

(including lanolin) 1506 Other animal fats and oils and Manufacture from materials of any

their fractions, whether or not heading refined, but not chemically modified:

1507 to ex 1515 Vegetable oils and their fractions, Manufacture from materials of any except for: heading, except that of the product

1509 and 1510 Olive oil and its fractions, other Manufacture in which all the oils and their fractions obtained vegetable materials used are solely from olives wholly obtained

1515 50 Sesame oil and its fractions Manufacture from materials of any heading, except those of Chapter 12

1516 Animal or vegetable fats and oils Manufacture in which: and their fractions, partly or

wholly hydrogenated, inter- all the materials of esterified, re-esterified or Chapter 2 used are wholly obtained, elaidinised, whether or not and refined, but not further prepared - all the vegetable materials of chapter 7, 8, 10, 15 and 23 used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used

1517 Margarine; edible mixtures or Manufacture in which: preparations of animal or

vegetable fats or oils or of - all the materials of fractions of different fats or oils Chapters 2 and 4 used are wholly of this Chapter, other than edible obtained, and fats or oils or their fractions of heading 1516 - all the vegetable materials of chapter 7, 8, 10, 15 and 23 used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used

EU/KR/P1/ANNEX II/en 4

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

Chapter 16 Preparations of meat, of fish or of Manufacture: crustaceans, molluscs or other

aquatic invertebrates - from animals of Chapter 1, and/or

• - 

  in which all the materials of Chapter 3 used are wholly obtained

ex Chapter 17 Sugars and sugar confectionery; Manufacture from materials of any except for: heading, except that of the product

1701 91 Cane or beet sugar and Manufacture in which the value of chemically pure sucrose, in solid all the materials of Chapter 17 used form containing added flavouring does not exceed 30 % of the

or colouring matter ex-works price of the product 1702 Other sugars, including

chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel - Chemically-pure maltose Manufacture from materials of any and fructose heading, including other materials of heading 1702 - Other sugars in solid Manufacture in which the value of form, containing added all the materials of Chapter 17 used flavouring or colouring matter does not exceed 30 % of the ex-works price of the product - Other Manufacture in which all the materials used are originating

ex 1703 Molasses resulting from the Manufacture in which the value of extraction or refining of sugar, all the materials of Chapter 17 used containing added flavouring or does not exceed 30 % of the

colouring matter ex-works price of the product 1704 Sugar confectionery (including Manufacture:

white chocolate), not containing cocoa - from materials of any heading, except that of the product, and

• - 

  in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

Chapter 18 Cocoa and cocoa preparations Manufacture:

• - 

  from materials of any heading, except that of the product, and

• - 

  in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

EU/KR/P1/ANNEX II/en 5

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

1901 Malt extract; food preparations of Manufacture: flour, groats, meal, starch or malt

extract, not containing cocoa or - from materials of any heading, containing less than 40 % by except that of the product, weight of cocoa calculated on a totally defatted basis, not - in which all the materials of elsewhere specified or included; Chapter 4, heading 1006 and food preparations of goods of Chapter 11 used are wholly headings 0401 to 0404, not obtained, and containing cocoa or containing less than 5 % by weight of cocoa - in which the value of all the calculated on a totally defatted materials of Chapter 17 used does basis, not elsewhere specified or not exceed 30 % of the ex-works included: price of the product.

ex 1902 Pasta, whether or not cooked or Manufacture in which: stuffed (with meat or other

substances) or otherwise - all the cereals and their derivatives prepared, such as spaghetti, (except durum wheat and its macaroni, noodles, lasagne, derivatives) of Chapters 10 and 11 gnocchi, ravioli, cannelloni; used are wholly obtained, and couscous, whether or not prepared, except for: - all the materials of Chapters 2 and 3 used are wholly obtained if they represent more than 20 % by weight of the product

ex 1902 19 Noodles, uncooked, dried and not Manufacture from materials of any stuffed, obtained from flour heading, except that of the product except of "durum

wheat semolina" ex 1902 30 Ramen , instant noodles, Manufacture from materials of any

cooked by heating or frying, and heading, except that of the product packed with mixed seasonings, including hot pepper powder, salt, garlic flavouring powder and a flavouring base

1903 Tapioca and substitutes therefore Manufacture from materials of any prepared from starch, in the form heading, except potato starch of

of flakes, grains, pearls, siftings heading 1108 or similar forms

EU/KR/P1/ANNEX II/en 6

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

1904 Prepared foods obtained by the Manufacture: swelling or roasting of cereals or

cereal products (for example, - from materials of any corn flakes); cereals (other than heading, except those of maize (corn)) in grain form or in heading 1806, the form of flakes or other worked grains (except flour, - in which all the cereals and groats and meal), pre-cooked or flour of Chapter 10 and 11 (except otherwise prepared, not elsewhere durum wheat and Zea indurate specified or included; maize, and their derivatives) used are wholly obtained, and

• - 

  in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

ex 1905 Bread, pastry, cakes, biscuits and Manufacture from materials of any other bakers' wares, whether or heading, except those of Chapter 11 not containing cocoa; communion

wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products, except for:

ex 1905 90 Bakers' wares of rice Manufacture from materials of any heading, except that of the product

ex Chapter 20 Preparations of vegetables, fruit, Manufacture in which: nuts or other parts of plants;

except for: - all the fruit, nuts or vegetables of Chapter 7, 8 and 12 used are wholly obtained, and

• - 

  the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

2006 Vegetables, fruit, nuts, fruit-peel Manufacture in which the value of and other parts of plants, all the materials of Chapter 17 used preserved by sugar (drained, does not exceed 30 % of the

glacé or crystallized) ex-works price of the product 2007 Jams, fruit jellies, marmalades, Manufacture:

fruit or nut purée and fruit or nut pastes, obtained by cooking, - from materials of any whether or not containing added heading, except that of the product, sugar or other sweetening matter and

• - 

  in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

EU/KR/P1/ANNEX II/en 7

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

2008 11 Fruit, nuts and other edible parts Manufacture from materials of any of plants, otherwise prepared or heading, except that of the product preserved, whether or not

containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; groundnuts

2008 19 Fruit, nuts and other edible parts Manufacture in which the value of of plants, otherwise prepared or all the originating nuts and oil seeds preserved, whether or not of headings 0801, 0802 and 1202 containing added sugar or other to 1207 used exceeds 60 % of the sweetening matter or spirit, not ex-works price of the product

elsewhere specified or included; other, including mixtures

2008 91, Fruit, nuts and other edible parts Manufacture:

2008 92, and of plants, otherwise prepared or

2008 99 preserved, whether or not - from materials of any heading, containing added sugar or other except that of the product, and sweetening matter or spirit, not

elsewhere specified or included; - in which the value of all the other, including mixtures other materials of Chapter 17 used does than those of subheading 2008 19 not exceed 30 % of the ex-works price of the product

2009 Fruit juices (including grape Manufacture: must) and vegetable juices,

unfermented and not containing - from materials of any added spirit, whether or not heading, except that of the product, containing added sugar or other and sweetening matter - in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

ex Chapter 21 Miscellaneous edible Manufacture from materials of any preparations; except for: heading, except that of the product

ex 2103 Sauces and preparations Manufacture from materials of any therefore; mixed condiments and heading, except that of the product. mixed seasonings: except for: However, mustard flour or meal or prepared mustard may be used

2103 30 Mustard flour and meal and Manufacture from materials of prepared mustard any heading

2103 90 Other Manufacture from materials of any heading

2104 10 Soups and broths and Manufacture from materials of any preparations therefore heading, except prepared or

preserved vegetables of headings 2002 to 2005

EU/KR/P1/ANNEX II/en 8

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

2105 Ice cream and other edible ice, Manufacture in which: whether or not containing cocoa

• - 

  the value of all the materials of Chapters 4 used does not exceed 30 % of the ex-works price of the product

• - 

  the value of all the materials of Chapters 17 used does not exceed 30 % of the ex-works price of the product

2106 Food preparations not elsewhere Manufacture: specified or included

• - 

  from materials of any heading, except that of the product,

• - 

  in which all the materials of subheadings 1211 20 and 1302 19 used are wholly obtained, and

• - 

  in which the value of all the materials of Chapter 4 used does not exceed 30 % of the ex-works price of the product, and

• - 

  the value of all the materials of Chapters 17 used does not exceed 30 % of the ex-works price of the product

ex Chapter 22 Beverages, spirits and vinegar; Manufacture: except for:

• - 

  from materials of any heading, except that of the product, and

• - 

  in which all the grapes or materials derived from grapes used are wholly obtained

2202 Waters, including mineral waters Manufacture: and aerated waters, containing

added sugar or other sweetening - from materials of any matter or flavoured, and other heading, except that of the product, non-alcoholic beverages, not including fruit or vegetable juices - in which the value of all of heading 2009 the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product,

• - 

  in which all the fruit juice used (except that of pineapple, lime or grapefruit) of heading 2009 is originating, and

• - 

  in which all the materials of subheadings 1211 20 and 1302 19 used are wholly obtained

EU/KR/P1/ANNEX II/en 9

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

2207 Undenatured ethyl alcohol of an Manufacture: alcoholic strength by volume

of 80 % vol or higher; ethyl - from materials of any alcohol and other spirits, heading, except heading 2207 denatured, of any strength or 2208, and

• - 

  in which all the grapes or materials derived from grapes used are wholly obtained

2208 Undenatured ethyl alcohol of an Manufacture: alcoholic strength by volume of

less than 80 % vol; spirits, - from materials of any liqueurs and other heading, except heading 2207 spirituous beverages or 2208, and

• - 

  in which all the grapes or materials derived from grapes used are wholly obtained

ex Chapter 23 Residues and waste from the food Manufacture from materials of any industries; prepared animal heading, except that of the product fodder; except for:

ex 2301 Whale meal; flours, meals and Manufacture in which all the pellets of fish or of crustaceans, materials of Chapters 2 and 3 used molluscs or other aquatic are wholly obtained

invertebrates, unfit for human consumption

2303 10 Residues of starch manufacture Manufacture in which all the maize and similar residues used is wholly obtained

2306 90 Oil cake and other solid residues, Manufacture in which all the olives whether or not ground or in the of chapter 7 used are

form of pellets, resulting from the wholly obtained extraction of vegetable fats or oils, other than those of heading 2304 or 2305; other

2309 Preparations of a kind used in Manufacture in which animal feeding

all the materials of Chapters 2, 3, 4, 10, 11 and 17, used are originating ex Chapter 24 Tobacco and manufactured Manufacture in which all the

tobacco substitutes; except for: materials of Chapter 24 used are

wholly obtained

2402 Cigars, cheroots, cigarillos and Manufacture in which at least 70 %

cigarettes, of tobacco or of by weight of the unmanufactured

tobacco substitutes tobacco or tobacco refuse of

heading 2401 used is originating

 2403 10 Smoking tobacco Manufacture in which at least 70 % by weight of the unmanufactured

tobacco or tobacco refuse of heading 2401 used is originating

ex Chapter 25 Salt; sulphur; earths and stone; Manufacture from materials of any plastering materials, lime and heading, except that of the product cement; except for:

EU/KR/P1/ANNEX II/en 10

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

2504 10 Natural graphite in powder or Manufacture from materials of in flakes any heading

 2515 12 Marble and travertine, merely cut, Manufacture from materials of by sawing or otherwise, into any heading

blocks or slabs of a rectangular (including square) shape

 2516 12 Granitemerely cut, by sawing or Manufacture from materials of otherwise, into blocks or slabs of any heading

a rectangular (including square) shape

 2518 20 Calcined or sintered dolomite Manufacture from materials of any heading

ex 2519 Crushed natural magnesium Manufacture from materials of any carbonate (magnesite), in heading, except that of the product. hermetically-sealed containers, However, natural magnesium

and magnesium oxide, whether or carbonate (magnesite) may be used not pure, other than fused magnesia or dead-burned (sintered) magnesia

ex 2520 20 Plasters specially prepared Manufacture in which the value of for dentistry all the materials used does not

exceed 50 % of the ex-works price of the product

2525 20 Mica powder Grinding of mica or mica waste ex 2530 90 Earth colours, calcined Calcination or grinding of

or powdered earth colours Chapter 26 Ores, slag and ash Manufacture from materials of any

heading, except that of the product Chapter 27 Mineral fuels, mineral oils and Manufacture from materials of

products of their distillation; any heading bituminous substances; mineral waxes

Chapter 28 Inorganic chemicals; organic or Manufacture from materials of any Manufacture in which the value of inorganic compounds of precious heading, except that of the product. all the materials used does not

metals, of rare-earth metals, of However, materials of the same exceed 50 % of the ex-works price

radioactive elements or of heading as the product may be used, of the product

isotopes; provided that their total value does

not exceed 20 % of the ex-works

price of the product

ex Chapter 29 Organic chemicals; except for: Manufacture from materials of any Manufacture in which the value of

heading, except that of the product. all the materials used does not

However, materials of the same exceed 50 % of the ex-works price

heading as the product may be used, of the product

provided that their total value does

not exceed 20 % of the ex-works

price of the product

ex 2905 19 Metal alcoholates of alcohols of Manufacture from materials of any Manufacture in which the value of

this heading and of ethanol heading, including other materials all the materials used does not

of heading 2905. However, metal exceed 50 % of the ex-works price

alcoholates of this heading may be of the product

used, provided that their total value

does not exceed 20 % of the

ex-works price of the product

EU/KR/P1/ANNEX II/en 11

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

2915 Saturated acyclic monocarboxylic Manufacture from materials of any Manufacture in which the value of acids and their anhydrides, heading. However, the value of all all the materials used does not

halides, peroxides and the materials of headings 2915 exceed 40 % of the ex-works price

peroxyacids; their halogenated, and 2916 used shall not of the product

sulphonated, nitrated or nitrosated exceed 20 % of the ex-works price

derivatives. of the product

ex 2932 - Internal ethers and their Manufacture from materials of any Manufacture in which the value of

halogenated, sulphonated, heading. However, the value of all all the materials used does not

nitrated or nitrosated derivatives the materials of heading 2909 used exceed 50 % of the ex-works price

shall not exceed 20 % of the exof the product

works price of the product

• - 

  Cyclic acetals and Manufacture from materials of Manufacture in which the value of

internal hemiacetals and their any heading all the materials used does not

halogenated, sulphonated, exceed 40 % of the ex-works price

nitrated or nitrosated derivatives of the product

2933 Heterocyclic compounds with Manufacture from materials of any Manufacture in which the value of

nitrogen hetero-atom(s) only heading. However, the value of all all the materials used does not

the materials of headings 2932 exceed 40 % of the ex-works price

and 2933 used shall not of the product

exceed 20 % of the ex-works price

of the product

2934 Nucleic acids and their salts, Manufacture from materials of any Manufacture in which the value of

whether or not chemically heading. However, the value of all all the materials used does not

defined; other the materials of headings 2932, exceed 40 % of the ex-works price

heterocyclic compounds 2933 and 2934 used shall not of the product

exceed 20 % of the ex-works price

of the product

ex Chapter 30 Pharmaceutical products; Manufacture from materials of any

except for: heading, except that of the product.

However, materials of the same

heading as the product may be used,

provided that their total value does

not exceed 20 % of the ex-works

price of the product

3001 Glands and other organs for Manufacture from materials of

organo-therapeutic uses, dried, any heading

whether or not powdered; extracts

of glands or other organs or of

their secretions for organotherapeutic

uses; heparin and its

salts; other human or animal

substances prepared for

therapeutic or prophylactic uses,

not elsewhere specified or

included.

EU/KR/P1/ANNEX II/en 12

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

3002 Human blood; animal blood Manufacture from materials of prepared for therapeutic, any heading

prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products.

3006 91 Appliances identifiable for Manufacture in which the value of ostomy use all the materials used does not

exceed 50 % of the ex-works price of the product

ex Chapter 31 Fertilizers; except for: Manufacture from materials of any Manufacture in which the value of heading, except that of the product. all the materials used does not

However, materials of the same exceed 40 % of the ex-works price

heading as the product may be used, of the product

provided that their total value does

not exceed 20 % of the ex-works

price of the product

ex 3105 Mineral or chemical fertilizers Manufacture: Manufacture in which the value of

containing two or three of the all the materials used does not

fertilizing elements nitrogen, - from materials of any exceed 40 % of the ex-works price

phosphorous and potassium; other heading, except that of the product. of the product

fertilizers; goods of this chapter, However, materials of the same

in tablets or similar forms or in heading as the product may be used,

packages of a gross weight not provided that their total value does

exceeding 10 kg, except for: not exceed 20 % of the ex-works

price of the product, and

• - 

  sodium nitrate
• - 

  in which the value of all
• - 

  calcium cyanamide the materials used does not

exceed 50 % of the ex-works price

• - 

  potassium sulphate of the product

  • - 

    magnesium potassium sulphate ex Chapter 32 Tanning or dyeing extracts; Manufacture from materials of any Manufacture in which the value of

  tannins and their derivatives; heading, except that of the product. all the materials used does not dyes, pigments and other However, materials of the same exceed 40 % of the ex-works price colouring matter; paints and heading as the product may be used, of the product varnishes; putty and other provided that their total value does mastics; inks; except for: not exceed 20 % of the ex-works price of the product

ex 3201 Tannins and their salts, ethers, Manufacture from tanning extracts Manufacture in which the value of esters and other derivatives of vegetable origin all the materials used does not

exceed 40 % of the ex-works price

of the product

EU/KR/P1/ANNEX II/en 13

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

3204 Synthetic organic colouring Manufacture from materials of Manufacture in which the value of matter, whether or not chemically any heading all the materials used does not

defined; preparations as specified exceed 40 % of the ex-works price in note 3 to this chapter based on of the product synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined

3205 Colour lakes; preparations as Manufacture from materials of any Manufacture in which the value of specified in note 3 to this chapter heading, except headings 3203, all the materials used does not

1

based on colour lakes ( ) 3204 and 3205. However, materials exceed 40 % of the ex-works price of heading 3205 may be used, of the product

provided that their total value does not exceed 20 % of the ex-works price of the product

3206 Other colouring matter; Manufacture from materials of Manufacture in which the value of preparations as specified in note 3 any heading all the materials used does not

to this chapter, other than those of exceed 40 % of the ex-works price heading 3203, 3204 or 3205; of the product inorganic products of a kind used as luminophores, whether or chemically defined

ex Chapter 33 Essential oils and resinoids; Manufacture from materials of any Manufacture in which the value of perfumery, cosmetic or toilet heading, except that of the product. all the materials used does not

preparations; except for: However, materials of the same exceed 40 % of the ex-works price heading as the product may be used, of the product

provided that their total value does not exceed 20 % of the ex-works price of the product

3301 Essential oils (terpeneless or not), Manufacture from materials of any Manufacture in which the value of including concretes and heading, including materials of a all the materials used does not

absolutes; resinoids; extracted different "group" ( 2 ) in this heading. exceed 40 % of the ex-works price

oleoresins; concentrates of However, materials of the same of the product essential oils in fats, in fixed oils, group as the product may be used, in waxes or the like, obtained by provided that their total value does enfleurage or maceration; not exceed 20 % of the ex-works terpenic by-products of the price of the product deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils

1 Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any

material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32.

EU/KR/P1/ANNEX II/en 14

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4) ex Chapter 34 Soap, organic surface-active Manufacture from materials of any Manufacture in which the value of

agents, washing preparations, heading, except that of the product. all the materials used does not lubricating preparations, artificial However, materials of the same exceed 40 % of the ex-works price waxes, prepared waxes, polishing heading as the product may be used, of the product or scouring preparations, candles provided that their total value does and similar articles, modelling not exceed 20 % of the ex-works pastes, "dental waxes" and dental price of the product preparations with a basis of plaster; except for:

ex 3404 Artificial waxes and Manufacture from materials of any prepared waxes heading, except that of the product. However, materials of the same

with a basis of paraffin, heading as the product may be used, petroleum waxes, waxes obtained provided that their total value does from bituminous minerals, slack not exceed 50 % of the ex-works wax or scale wax price of the product

ex Chapter 35 Albuminoidal substances; Manufacture from materials of any Manufacture in which the value of modified starches; glues; heading, except that of the product. all the materials used does not

enzymes; except for: However, materials of the same exceed 40 % of the ex-works price heading as the product may be used, of the product

provided that their total value does not exceed 20 % of the ex-works price of the product

3505 Dextrins and other modified starches (for example,

pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches: - Starch ethers and esters Manufacture from materials of any Manufacture in which the value of heading, including other materials all the materials used does not of heading 3505 exceed 40 % of the ex-works price of the product - Other Manufacture from materials of any Manufacture in which the value of heading, except those of all the materials used does not heading 1108 exceed 40 % of the ex-works price of the product

ex 3507 Prepared enzymes not elsewhere Manufacture in which the value of specified or included all the materials used does not

exceed 50 % of the ex-works price of the product

Chapter 36 Explosives; pyrotechnic products; Manufacture from materials of any Manufacture in which the value of matches; pyrophoric alloys; heading, except that of the product. all the materials used does not

certain combustible preparations However, materials of the same exceed 40 % of the ex-works price heading as the product may be used, of the product

provided that their total value does not exceed 20 % of the ex-works price of the product

ex Chapter 37 Photographic or cinematographic Manufacture from materials of any Manufacture in which the value of goods; except for: heading, except that of the product. all the materials used does not

However, materials of the same exceed 40 % of the ex-works price

heading as the product may be used, of the product

provided that their total value does

not exceed 20 % of the ex-works

price of the product

EU/KR/P1/ANNEX II/en 15

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not

in packs: - Instant print film for Manufacture from materials of any Manufacture in which the value of colour photography, in packs heading, except those of all the materials used does not headings 3701 and 3702. However, exceed 40 % of the ex-works price materials of heading 3702 may be of the product used, provided that their total value does not exceed 30 % of the ex-works price of the product - Other Manufacture from materials of any Manufacture in which the value of heading, except those of all the materials used does not headings 3701 and 3702. However, exceed 40 % of the ex-works price materials of headings 3701 of the product and 3702 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

3702 Photographic film in rolls, Manufacture from materials of any Manufacture in which the value of sensitised, unexposed, of any heading, except those of all the materials used does not

material other than paper, headings 3701 and 3702 exceed 40 % of the ex-works price

paperboard or textiles; instant of the product

print film in rolls,

sensitised, unexposed

3704 Photographic plates, film paper, Manufacture from materials of any Manufacture in which the value of

paperboard and textiles, exposed heading, except those of all the materials used does not

but not developed headings 3701 to 3704 exceed 40 % of the ex-works price

of the product

ex Chapter 38 Miscellaneous chemical products; Manufacture from materials of any Manufacture in which the value of

except for: heading, except that of the product. all the materials used does not

However, materials of the same exceed 40 % of the ex-works price

heading as the product may be used, of the product

provided that their total value does

not exceed 20 % of the ex-works

price of the product

ex 3803 00 Refined tall oil Refining of crude tall oil Manufacture in which the value of

all the materials used does not

exceed 40 % of the ex-works price

of the product

ex 3805 10 Spirits of sulphate Purification by distillation or Manufacture in which the value of

turpentine, purified refining of raw spirits of all the materials used does not

sulphate turpentine exceed 40 % of the ex-works price

of the product

3806 30 Ester gums Manufacture from resin acids Manufacture in which the value of

all the materials used does not

exceed 40 % of the ex-works price

of the product

EU/KR/P1/ANNEX II/en 16

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

3808 Insecticides, rodenticides, Manufacture from materials of any Manufacture in which the value of fungicides, herbicides, antiheading, except that of the product. all the materials used does not

sprouting products and plant However, materials of the same exceed 50 % of the ex-works price

growth regulators, disinfectants heading as the product may be used, of the products

and similar products, put up in provided that their total value does

forms or packings for retail sale not exceed 20 % of the ex-works

or as preparations or articles (for price of the product

example, sulphur-treated bands,

wicks and candles, and

fly-papers)

3809 Finishing agents, dye carriers to Manufacture from materials of any Manufacture in which the value of

accelerate the dyeing or fixing of heading, except that of the product. all the materials used does not

dyestuffs and other products and However, materials of the same exceed 50 % of the ex-works price

preparations (for example, heading as the product may be used, of the products

dressings and mordants), of a provided that their total value does

kind used in the textile, paper, not exceed 20 % of the ex-works

leather or like industries, not price of the product

elsewhere specified or included

3810 Pickling preparations for metal Manufacture from materials of any Manufacture in which the value of

surfaces; fluxes and other heading, except that of the product. all the materials used does not

auxiliary preparations for However, materials of the same exceed 50 % of the ex-works price

soldering, brazing or welding; heading as the product may be used, of the products

soldering, brazing or welding provided that their total value does

powders and pastes consisting of not exceed 20 % of the ex-works

metal and other materials; price of the product

preparations of a kind used as

cores or coatings for welding

electrodes or rods

3811 Anti-knock preparations, Manufacture from materials of any Manufacture in which the value of

oxidation inhibitors, gum heading, except that of the product. all the materials used does not

inhibitors, viscosity improvers, However, materials of the same exceed 50 % of the ex-works price

anti-corrosive preparations and heading as the product may be used, of the products

other prepared additives, for provided that their total value does

mineral oils (including gasoline) not exceed 20 % of the ex-works

or for other liquids used for the price of the product

same purposes as mineral oils

3812 Prepared rubber accelerators; Manufacture from materials of any Manufacture in which the value of

compound plasticisers for rubber heading, except that of the product. all the materials used does not

or plastics, not elsewhere However, materials of the same exceed 50 % of the ex-works price

specified or included; antiheading as the product may be used, of the products

oxidizing preparations and other provided that their total value does

compound stabilizers for rubber not exceed 20 % of the ex-works

or plastics price of the product

3813 Preparations and charges for fire Manufacture in which the value of

extinguishers; charged fireall the materials used does not

extinguishing grenades exceed 50 % of the ex-works price

of the product

3814 Organic composite solvents and Manufacture from materials of any Manufacture in which the value of

thinners, not elsewhere specified heading, except that of the product. all the materials used does not

or included; prepared paint or However, materials of the same exceed 50 % of the ex-works price

varnish removers heading as the product may be used, of the product

provided that their total value does

not exceed 20 % of the ex-works

price of the product

EU/KR/P1/ANNEX II/en 17

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

3818 Chemical elements doped for use Manufacture in which the value of in electronics, in the form of all the materials used does not

discs, wafers or similar forms; exceed 50 % of the ex-works price chemical compounds doped for of the product use in electronics

3819 Hydraulic brake fluids and other Manufacture in which the value of prepared liquids for hydraulic all the materials used does not

transmission, not containing or exceed 50 % of the ex-works price containing less than 70 % by of the product weight of petroleum oils or oils obtained from bituminous minerals

3820 Anti-freezing preparations and Manufacture in which the value of prepared de-icing fluids all the materials used does not

exceed 50 % of the ex-works price of the product

Ex 3821 00 Prepared culture media for Manufacture in which the value of maintenance of micro-organisms all the materials used does not

(including viruses and the like) or exceed 50 % of the ex-works price of plant, human or animal cells of the product

3822 Diagnostic or laboratory reagents Manufacture in which the value of on a backing, prepared diagnostic all the materials used does not

or laboratory reagents whether or exceed 50 % of the ex-works price not on a backing, other than those of the product of heading 3002 or 3006; certified reference materials

3823 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:

3823 11 to 3823 - Industrial Manufacture from materials of any

19 monocarboxylic fatty acids, acid heading, except that of the product oils from refining

3823 70 - Industrial fatty alcohols Manufacture from materials of any heading, including other materials of heading 3823

3824 Prepared binders for foundry Manufacture from materials of any Manufacture in which the value of moulds or cores; chemical heading, except that of the product. all the materials used does not

products and preparations of the However, materials of the same exceed 50 % of the ex-works price

chemical or allied industries heading as the product may be used, of the products

(including those consisting of provided that their total value does

mixtures of natural products), not not exceed 20 % of the ex-works

elsewhere specified or included price of the product

3901 to 3921 Plastics in primary forms, waste, Manufacture from materials of any Manufacture in which the value of

parings and scrap, of plastic; heading, except that of the product all the materials used does not

semi-manufactures and articles of exceed 25 % of the ex-works price

plastics of the product

3907 30 Epoxide resins; polycarbonates Manufacture from materials of

and 3907 40 any heading

3907 20 Other polyethers; other polyesters Manufacture from materials of

and 3907 91 any heading

EU/KR/P1/ANNEX II/en 18

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

3922 to 3926 Articles of plastics Manufacture in which the value of all the materials used does not

exceed 50 % of the ex-works price of the product

ex Chapter 40 Rubber and articles thereof; Manufacture from materials of any except for: heading, except that of the product

4005 Compounded rubber, Manufacture in which the value of unvulcanised, in primary forms or all the materials used, except

in plates, sheets or strip natural rubber, does not exceed 50 % of the ex-works price of the product

4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber:

Ex 4012 11, - Retreaded pneumatic, Retreading of used tyres ex 4012 12, solid or cushion tyres, of rubber ex 4012 13 and ex 4012 19.

• - 

  Other Manufacture from materials of any heading, except those of

  headings 4011 and 4012 ex 4017 Articles of hard rubber Manufacture from hard rubber ex Chapter 41 Raw hides and skins (other than Manufacture from materials of any

furskins) and leather; except for: heading, except that of the product 4102 21 Raw skins of sheep or lambs, Removal of wool from sheep or and 4102 29 without wool on lamb skins, with wool on,

or

Manufacture from materials of any heading, except that of the product

4104 to 4106 Tanned or crust hides and skins, Retanning of tanned leather without wool or hair on, whether

or not split, but not or further prepared Manufacture from materials of any heading, except that of the product

Chapter 42 Articles of leather; saddlery and Manufacture from materials of any harness; travel goods, handbags heading, except that of the product and similar containers; articles of

animal gut (other than silk worm gut)

ex Chapter 43 Furskins and artificial fur; Manufacture from materials of any manufactures thereof; except for: heading, except that of the product

ex 4302 30 Tanned or dressed furskins, assembled:

• - 

  Plates, crosses and Bleaching or dyeing, in addition to similar forms cutting and assembly of non-assembled tanned or dressed furskins - Other Manufacture from non-assembled, tanned or dressed furskins

4303 Articles of apparel, clothing Manufacture from non-assembled accessories and other articles tanned or dressed furskins of

of furskin heading 4302

EU/KR/P1/ANNEX II/en 19

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4) ex Chapter 44 Wood and articles of wood; wood Manufacture from materials of any

charcoal; except for: heading, except that of the product 4403 Wood in the rough, whether or Manufacture from materials of

not stripped of bark or sapwood, any heading or roughly squared

ex 4407 Wood sawn or chipped Planing, sanding or end-jointing lengthwise, sliced or peeled, of a

thickness exceeding 6 mm, planed, sanded or end-jointed

ex 4408 Sheets for veneering (including Splicing, planing, sanding or those obtained by slicing end-jointing

laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed

4409 Wood (including strips and Manufacture of materials of friezes for parquet flooring, not any heading

assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed:

ex 4410 to Beadings and mouldings, Beading or moulding ex 4413 including moulded skirting and

other moulded boards ex 4415 10 Packing cases, boxes, crates, Manufacture from boards not cut

drums and similar packings, to size of wood

ex 4416 00 Casks, barrels, vats, tubs and Manufacture from riven staves, not other coopers' products and parts further worked than sawn on the

thereof, of wood two principal surfaces ex 4418 - Builders' joinery and Manufacture from materials of any

carpentry of wood heading, except that of the product. However, cellular wood panels,

shingles and shakes may be used - Beadings and mouldings Beading or moulding ex 4421 90 Match splints; wooden pegs or Manufacture from wood of any

pins for footwear heading, except drawn wood of

heading 4409

ex Chapter 45 Cork and articles of cork; Manufacture from materials of any

except for: heading, except that of the product

4503 Articles of natural cork Manufacture from cork of

heading 4501

Chapter 46 Manufactures of straw, of esparto Manufacture from materials of any

or of other plaiting materials; heading, except that of the product

basketware and wickerwork

EU/KR/P1/ANNEX II/en 20

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

Chapter 47 Pulp of wood or of other fibrous Manufacture from materials of any cellulosic material; recovered heading, except that of the product (waste and scrap) paper

or paperboard ex Chapter 48 Paper and paperboard; articles of Manufacture from materials of any

paper pulp, of paper or of heading, except that of the product paperboard; except for:

4816 Carbon paper, self-copy paper Manufacture from paper-making and other copying or transfer materials of Chapter 47

papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes

4817 Envelopes, letter cards, plain Manufacture: postcards and correspondence

cards, of paper or paperboard; - from materials of any boxes, pouches, wallets and heading, except that of the product, writing compendiums, of paper or and paperboard, containing an assortment of paper stationery - in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

4818 10 Toilet paper Manufacture from paper-making materials of Chapter 47

ex 4820 10 Letter pads Manufacture in which the value of all the materials used does not

exceed 50 % of the ex-works price of the product

ex Chapter 49 Printed books, newspapers, Manufacture from materials of any pictures and other products of the heading, except that of the product printing industry; manuscripts,

typescripts and plans; except for: 4909 Printed or illustrated postcards; Manufacture from materials of any

printed cards bearing personal heading, except those of greetings, messages or headings 4909 and 4911 announcements, whether or not illustrated, with or without envelopes or trimmings

ex Chapter 50 Silk; except for: Manufacture from materials of any heading, except that of the product

ex 5003 Silk waste (including cocoons Carding or combing of silk waste unsuitable for reeling, yarn waste

and garnetted stock), carded or combed

EU/KR/P1/ANNEX II/en 21

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

5004 to ex 5006 Silk yarn and yarn spun from silk Manufacture from ( 3 ):

waste - raw silk or silk waste, carded or combed or otherwise prepared for spinning,

• - 

  other natural fibres, not carded or combed or otherwise prepared for spinning,

• - 

  chemical materials or textile pulp, or

  • - 

    paper-making materials 5007 Woven fabrics of silk or of

silk waste:

• - 

  Incorporating rubber Manufacture from single yarn ( 4 )

thread

• - 

  Other Manufacture from ( 5 ):

  • - 

    coir yarn,

  • - 

    natural fibres,

  • - 

    man-made staple fibres, not carded or combed or otherwise prepared for spinning,

  • - 

    chemical materials or textile pulp, or

  • - 

    paper

  or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

ex Chapter 51 Wool, fine or coarse animal hair; Manufacture from materials of any horsehair yarn and woven fabric; heading, except that of the product except for:

3 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

4 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

5 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

EU/KR/P1/ANNEX II/en 22

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

5106 to 5110 Yarn of wool, of fine or coarse Manufacture from ( 6 ):

animal hair or of horsehair - raw silk or silk waste, carded or combed or otherwise prepared for spinning,

• - 

  natural fibres, not carded or combed or otherwise prepared for spinning,

• - 

  chemical materials or textile pulp, or

  • - 

    paper-making materials 5111 to 5113 Woven fabrics of wool, of fine or

coarse animal hair or of horsehair:

• - 

  Incorporating rubber Manufacture from single yarn ( 7 )

thread

• - 

  Other Manufacture from ( 8 ):

  • - 

    coir yarn,

  • - 

    natural fibres,

  • - 

    man-made staple fibres, not carded or combed or otherwise prepared for spinning,

  • - 

    chemical materials or textile pulp, or

  • - 

    paper

  or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

ex Chapter 52 Cotton; except for: Manufacture from materials of any heading, except that of the product

6 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

7 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

8 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

EU/KR/P1/ANNEX II/en 23

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

5204 to 5207 Yarn and thread of cotton Manufacture from ( 9 ):

• - 

  raw silk or silk waste, carded or combed or otherwise prepared for spinning,

• - 

  natural fibres, not carded or combed or otherwise prepared for spinning,

• - 

  chemical materials or textile pulp, or

  • - 

    paper-making materials 5208 to 5212 Woven fabrics of cotton:

• - 

  Incorporating rubber Manufacture from single yarn ( 10 )

thread

• - 

  Other Manufacture from ( 11 ):

  • - 

    coir yarn,

  • - 

    natural fibres,

  • - 

    man-made staple fibres, not carded or combed or otherwise prepared for spinning,

  • - 

    chemical materials or textile pulp, or

  • - 

    paper

  or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

ex Chapter 53 Other vegetable textile fibres; Manufacture from materials of any paper yarn and woven fabrics of heading, except that of the product paper yarn; except for:

9 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

10 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

11 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

EU/KR/P1/ANNEX II/en 24

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

5306 to 5308 Yarn of other vegetable textile Manufacture from ( 12 ):

fibres; paper yarn - raw silk or silk waste, carded or combed or otherwise prepared for spinning,

• - 

  natural fibres, not carded or combed or otherwise prepared for spinning,

• - 

  chemical materials or textile pulp, or

  • - 

    paper-making materials 5309 to 5311 Woven fabrics of other vegetable

textile fibres; woven fabrics of paper yarn:

• - 

  Incorporating rubber Manufacture from single yarn ( 13 )

thread

• - 

  Other Manufacture from ( 14 ):

  • - 

    coir yarn,

  • - 

    jute yarn,

  • - 

    natural fibres,

  • - 

    man-made staple fibres, not carded or combed or otherwise prepared for spinning,

  • - 

    chemical materials or textile pulp, or

  • - 

    paper

  or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

12 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

13 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

14 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

EU/KR/P1/ANNEX II/en 25

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

5401 to 5406 Yarn, monofilament and thread of Manufacture from ( 15 ):

man-made filaments - raw silk or silk waste, carded or combed or otherwise prepared for spinning,

• - 

  natural fibres, not carded or combed or otherwise prepared for spinning,

• - 

  chemical materials or textile pulp, or

  • - 

    paper-making materials 5407 and 5408 Woven fabrics of man-made

filament yarn:

• - 

  Incorporating rubber Manufacture from single yarn ( 16 )

thread

• - 

  Other Manufacture from ( 17 ):

  • - 

    coir yarn,

  • - 

    natural fibres,

  • - 

    man-made staple fibres, not carded or combed or otherwise prepared for spinning,

  • - 

    chemical materials or textile pulp, or

  • - 

    paper

  or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

5501 to 5507 Man-made staple fibres Manufacture from chemical materials or textile pulp

15 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

16 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

17 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

EU/KR/P1/ANNEX II/en 26

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

5508 to 5511 Yarn and sewing thread of Manufacture from ( 18 ):

man-made staple fibres - raw silk or silk waste, carded or combed or otherwise prepared for spinning,

• - 

  natural fibres, not carded or combed or otherwise prepared for spinning,

• - 

  chemical materials or textile pulp, or

  • - 

    paper-making materials 5512 to 5516 Woven fabrics of man-made

staple fibres:

• - 

  Incorporating rubber Manufacture from single yarn ( 19 )

thread

• - 

  Other Manufacture from ( 20 ):

  • - 

    coir yarn,

  • - 

    natural fibres,

  • - 

    man-made staple fibres, not carded or combed or otherwise prepared for spinning,

  • - 

    chemical materials or textile pulp, or

  • - 

    paper

  or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

18 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

19 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

20 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

EU/KR/P1/ANNEX II/en 27

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4) ex Chapter 56 Wadding, felt and non-wovens; 21

special yarns; twine, cordage, Manufacture from ( ):

ropes and cables and articles - coir yarn,

thereof; except for:

• - 

  natural fibres,

• - 

  chemical materials or textile pulp, or

• - 

  paper-making materials

5602 Felt, whether or not impregnated, coated, covered or laminated:

• - 

  Needleloom felt Manufacture from ( 22 ):

  • - 

    natural fibres, or

  • - 

    chemical materials or textile pulp

  However: - polypropylene filament of heading 5402,

  • - 

    polypropylene fibres of heading 5503 or 5506, or

  • - 

    polypropylene filament tow of heading 5501,

  of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product

• - 

  Other Manufacture from ( 23 ):

  • - 

    natural fibres,

  • - 

    man-made staple fibres made from casein, or

  • - 

    chemical materials or textile pulp

21 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

22 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

23 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

EU/KR/P1/ANNEX II/en 28

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404

or 5405, impregnated, coated, covered or sheathed with rubber or plastics:

5604 10 - Rubber thread and cord, Manufacture from rubber thread or textile covered cord, not textile covered

5604 90 - Other Manufacture from ( 24 ):

• - 

  natural fibres, not carded or combed or otherwise processed for spinning,

• - 

  chemical materials or textile pulp, or

• - 

  paper-making materials

5605 Metallised yarn, whether or not Manufacture from ( 25 ):

gimped, being textile yarn, or strip or the like of heading 5404 - natural fibres, or 5405, combined with metal in the form of thread, strip or - man-made staple fibres, powder or covered with metal not carded or combed or otherwise processed for spinning,

• - 

  chemical materials or textile pulp, or

• - 

  paper-making materials

5606 Gimped yarn, and strip and the Manufacture from ( 26 ):

like of heading 5404 or 5405, gimped (other than those of - natural fibres, heading 5605 and gimped horsehair yarn); chenille yarn - man-made staple fibres, (including flock chenille yarn); not carded or combed or otherwise loop wale-yarn processed for spinning,

• - 

  chemical materials or textile pulp, or

• - 

  paper-making materials

24 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

25 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

26 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

EU/KR/P1/ANNEX II/en 29

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

Chapter 57 Carpets and other textile floor coverings:

• - 

  Of needleloom felt Manufacture from ( 27 ):

  • - 

    natural fibres, or

  • - 

    chemical materials or textile pulp

  However: - polypropylene filament of heading 5402,

  • - 

    polypropylene fibres of heading 5503 or 5506, or

  • - 

    polypropylene filament tow of heading 5501,

  of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product

  Jute fabric may be used as a backing

• - 

  Of other felt Manufacture from ( 28 ):

  • - 

    natural fibres, not carded or combed or otherwise processed for spinning, or

  • - 

    chemical materials or textile pulp

• - 

  Other Manufacture from ( 29 ):

  • - 

    coir yarn or jute yarn,

  • - 

    synthetic or artificial filament yarn,

  • - 

    natural fibres, or

  • - 

    man-made staple fibres, not carded or combed or otherwise processed for spinning

  Jute fabric may be used as a backing

27 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

28 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

29 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

EU/KR/P1/ANNEX II/en 30

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4) ex Chapter 58 Special woven fabrics; tufted

textile fabrics; lace; tapestries; trimmings; embroidery; except for:

• - 

  Combined with Manufacture from single yarn ( 30 )

rubber thread

• - 

  Other Manufacture from ( 31 ):

  • - 

    natural fibres,

  • - 

    man-made staple fibres, not carded or combed or otherwise processed for spinning, or

  • - 

    chemical materials or textile pulp

  or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

5805 Hand-woven tapestries of the Manufacture from materials of any types Gobelins, Flanders, heading, except that of the product Aubusson, Beauvais and the like,

and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up

5810 Embroidery in the piece, in strips Manufacture: or in motifs

• - 

  from materials of any heading, except that of the product, and

• - 

  in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

30 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

31 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

EU/KR/P1/ANNEX II/en 31

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

5901 Textile fabrics coated with gum Manufacture from yarn or amylaceous substances, of a

kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations

5902 Tyre cord fabric of high tenacity yarn of nylon or other

polyamides, polyesters or viscose rayon: - Containing not more Manufacture from yarn than 90 % by weight of textile materials - Other Manufacture from chemical materials or textile pulp

5903 Textile fabrics impregnated, Manufacture from yarn coated, covered or laminated with

plastics, other than those of or heading 5902 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

5904 Linoleum, whether or note cut to Manufacture from yarn ( 32 )

shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape

5905 Textile wall coverings: - Impregnated, coated, Manufacture from yarn covered or laminated with rubber, plastics or other materials

32 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

EU/KR/P1/ANNEX II/en 32

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

• - 

  Other Manufacture from ( 33 ):

  • - 

    coir yarn,

  • - 

    natural fibres,

  • - 

    man-made staple fibres, not carded or combed or otherwise processed for spinning, or

  • - 

    chemical materials or textile pulp

  or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

5906 Rubberised textile fabrics, other than those of heading 5902:

• - 

  Knitted or crocheted Manufacture from ( 34 ):

fabrics - natural fibres,

• - 

  man-made staple fibres, not carded or combed or otherwise processed for spinning, or

• - 

  chemical materials or textile pulp

• - 

  Other fabrics made of Manufacture from synthetic filament yarn, chemical materials containing more than 90 % by weight of textile materials - Other Manufacture from yarn

33 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

34 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

EU/KR/P1/ANNEX II/en 33

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

5907 Textile fabrics otherwise Manufacture from yarn impregnated, coated or covered;

painted canvas being theatrical or scenery, studio back-cloths or the like Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

5908 Textile wicks, woven, plaited or knitted, for lamps, stoves,

lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated: - Incandescent gas Manufacture from tubular knitted mantles, impregnated gas-mantle fabric - Other Manufacture from materials of any heading, except that of the product

5909 to 5911 Textile articles of a kind suitable for industrial use:

• - 

  Polishing discs or rings Manufacture from yarn or waste other than of felt of heading 5911 fabrics or rags of heading 6310

• - 

  Woven fabrics, of a kind Manufacture from ( 35 ):

commonly used in papermaking or other technical uses, felted or - coir yarn, not, whether or not impregnated or coated, tubular or endless with - the following materials: single or multiple warp and/or weft, or flat woven with multiple -- yarn of

warp and/or weft of heading 5911 polytetrafluoroethylene ( 36 ),

-- yarn, multiple, of polyamide, coated, impregnated or covered with a phenolic resin,

-- yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,

35 For special conditions relating to products made of a mixture of textile materials, see

Introductory note 5

36 The use of this material is restricted to the manufacture of woven fabrics of a kind used in

paper-making machinery.

EU/KR/P1/ANNEX II/en 34

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4) -- monofil of

polytetrafluoroethylene ( 37 ),

-- yarn of synthetic textile fibres of poly(p-phenylene terephthalamide),

-- glass fibre yarn, coated with phenol resin and gimped with

acrylic yarn ( 38 ),

-- copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4-cyclohexanediethanol and isophthalic acid,

-- natural fibres,

-- man-made staple fibres not carded or combed or otherwise processed for spinning, or

-- chemical materials or textile pulp

• - 

  Other Manufacture from ( 39 ):

  • - 

    coir yarn,

  • - 

    natural fibres,

  • - 

    man-made staple fibres, not carded or combed or otherwise processed for spinning, or

  • - 

    chemical materials or textile pulp

Chapter 60 Knitted or crocheted fabrics Manufacture from ( 40 ):

• - 

  natural fibres,

• - 

  man-made staple fibres, not carded or combed or otherwise processed for spinning, or

• - 

  chemical materials or textile pulp

37 The use of this material is restricted to the manufacture of woven fabrics of a kind used in

paper-making machinery.

38 The use of this material is restricted to the manufacture of woven fabrics of a kind used in

paper-making machinery.

39 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

40 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5

EU/KR/P1/ANNEX II/en 35

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

Chapter 61 Articles of apparel and clothing Spinning of natural and/or manaccessories, knitted or crocheted made staple fibres, or extrusion of man-made filament yarn,

accompanied by knitting (knitted to

shape products) 41

or

Knitting and making up including cutting (assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form

or obtained directly to form) 42 43

ex Chapter 62 Articles of apparel and clothing Weaving accompanied by

accessories, not knitted or making-up (including cutting) 44 45

crocheted; except for:

or

Embroidering accompanied by making up (including cutting), provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price

of the product 46

or

Coating accompanied by making up (including cutting), provided that the value of the uncoated fabric used does not exceed 40 % of the

ex-works price of the product 47

or

Making-up preceded by printing accompanied by at least two preparatory finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the

ex-works price of the product 48 49

41 See Introductory Note 5

42 See Introductory Note 5

43 See Introductory Note 6

44 See Introductory Note 5

45 See Introductory Note 6

46 See Introductory Note 6

47 See Introductory Note 6

48 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

EU/KR/P1/ANNEX II/en 36

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4) ex 6217 Other made up clothing

accessories; parts of garments or of clothing accessories, other than those of heading 6212: Interlinings for collars and cuffs, Manufacture: cut out - from materials of any heading, except that of the product, and

• - 

  in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Chapter 63 Other made-up textile articles; Manufacture from materials of any sets; worn clothing and worn heading, except that of the product textile articles; rags; except for:

6301 to 6304 Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:

• - 

  Of felt, of nonwovens Manufacture from ( 50 ):

  • - 

    natural fibres, or

  • - 

    chemical materials or textile pulp

• - 

  Other: -- Embroidered Manufacture from unbleached

single yarn ( 51 )( 52 )

or

Manufacture from unembroidered fabric (other than knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product

50 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

51 See Introductory Note 6.

52 For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling

pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.

EU/KR/P1/ANNEX II/en 37

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4) -- Other Manufacture from unbleached

single yarn ( 53 )( 54 ) 6305 Sacks and bags, of a kind used for Manufacture from ( 55 ):

the packing of goods - natural fibres,

• - 

  man-made staple fibres, not carded or combed or otherwise processed for spinning, or

• - 

  chemical materials or textile pulp

6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:

• - 

  Of nonwovens Manufacture from ( 56 )( 57 ):

  • - 

    natural fibres, or

  • - 

    chemical materials or textile pulp

• - 

  Other Manufacture from unbleached

single yarn ( 58 )( 59 )

6307 Other made-up articles, including Manufacture in which the value of dress patterns all the materials used does not

exceed 40 % of the ex-works price of the product

6308 Sets consisting of woven fabric Each item in the set must satisfy the and yarn, whether or not with rule which would apply to it if it

accessories, for making up into were not included in the set. rugs, tapestries, embroidered However, non-originating articles table cloths or serviettes, or may be incorporated, provided that similar textile articles, put up in their total value does not packings for retail sale exceed 15 % of the ex-works price of the set

53 See Introductory Note 6.

54 For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling

pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.

55 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

56 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

57 See Introductory Note 6.

58 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

EU/KR/P1/ANNEX II/en 38

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4) ex Chapter 64 Footwear, gaiters and the like; Manufacture from materials of any Manufacture in which the value of

parts of such articles; except for: heading, except from assemblies of all the materials used does not uppers affixed to inner soles or to exceed 50 % of the ex-works price other sole components of of the product

heading 6406

6406 Parts of footwear (including Manufacture from materials of any uppers whether or not attached to heading, except that of the product soles other than outer soles);

removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof

ex Chapter 65 Headgear and parts thereof; Manufacture from materials of any except for: heading, except that of the product

6505 Hats and other headgear, knitted Manufacture from yarn or textile

or crocheted, or made up from fibres ( 60 )

lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed

ex Chapter 66 Umbrellas, sun umbrellas, Manufacture from materials of any walking-sticks, seat-sticks, whips, heading, except that of the product riding-crops, and parts thereof;

except for: 6601 Umbrellas and sun umbrellas Manufacture in which the value of

(including walking-stick all the materials used does not umbrellas, garden umbrellas and exceed 50 % of the ex-works price similar umbrellas) of the product

Chapter 67 Prepared feathers and down and Manufacture from materials of any articles made of feathers or of heading, except that of the product down; artificial flowers; articles

of human hair ex Chapter 68 Articles of stone, plaster, cement, Manufacture from materials of any

asbestos, mica or similar heading, except that of the product materials; except for:

ex 6803 00 Articles of slate or of Manufacture from worked slate agglomerated slate

ex 6812 Articles of asbestos; articles of Manufacture from materials of mixtures with a basis of asbestos any heading

or of mixtures with a basis of asbestos and magnesium carbonate

ex 6814 Articles of mica, including Manufacture from worked mica agglomerated or reconstituted (including agglomerated or

mica, on a support of paper, reconstituted mica) paperboard or other materials

EU/KR/P1/ANNEX II/en 39

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

Chapter 69 Ceramic products Manufacture from materials of any heading, except that of the product

ex Chapter 70 Glass and glassware; except for: Manufacture from materials of any heading, except that of the product

7006 Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials: - Glass-plate substrates, Manufacture from non-coated coated with a dielectric thin film, glass-plate substrate of and of a semiconductor grade in heading 7006 accordance with

SEMII-standards ( 61 )

• - 

  Other Manufacture from materials of

heading 7001

7007 Safety glass, consisting of Manufacture from materials of

toughened (tempered) or heading 7001

laminated glass

7008 Multiple-walled insulating units Manufacture from materials of

of glass heading 7001

7009 Glass mirrors, whether or not Manufacture from materials of

framed, including heading 7001

rear-view mirrors

7010 Carboys, bottles, flasks, jars, pots, Manufacture from materials of any

phials, ampoules and other heading, except that of the product

containers, of glass, of a kind

used for the conveyance or or

packing of goods; preserving jars

of glass; stoppers, lids and other Cutting of glassware, provided that

closures, of glass the total value of the uncut

glassware used does not

exceed 50 % of the ex-works price

of the product

7013 Glassware of a kind used for Manufacture from materials of any

table, kitchen, toilet, office, heading, except that of the product

indoor decoration or similar

purposes (other than that of or

heading 7010 or 7018)

Cutting of glassware, provided that

the total value of the uncut

glassware used does not

exceed 50 % of the ex-works price

of the product

or

Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50 % of the ex-works price of the product

EU/KR/P1/ANNEX II/en 40

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4) ex 7019 Articles (other than yarn) of glass Manufacture from:

fibres - uncoloured slivers, rovings, yarn or chopped strands, or

• - 

  glass wool

ex Chapter 71 Natural or cultured pearls, Manufacture from materials of any precious or semi-precious stones, heading, except that of the product precious metals, metals clad with

precious metal, and articles thereof; imitation jewellery; coin; except for:

7101 Pearls, natural or cultured, Manufacture from materials of any Manufacture in which the value of whether or not worked or graded heading, except that of the product all the materials used does not

but not strung, mounted or set; exceed 50 % of the ex-works price

pearls, natural or cultured of the product

temporarily strung for

convenience of transport

7102, 7103 and Diamonds, other precious or Manufacture from unworked

7104 semi-precious stones (natural, precious or semi-precious stones

synthetic or reconstructed)

or

Manufacture from materials of any heading, except that of the product

7106, 7108 and Precious metals:

7110

• - 

  Unwrought Manufacture from materials of any heading, except those of

  headings 7106, 7108 and 7110

  or

  Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110

  or

  Alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals

• - 

  Semi-manufactured or in Manufacture from unwrought powder form precious metals

7107, 7109 and Metals clad with precious metals, Manufacture from materials of

7111 not further worked than semiany heading manufactured

7116 Articles of natural or cultured Manufacture in which the value of pearls, precious or semi-precious all the materials used does not

stones (natural, synthetic or exceed 50 % of the ex-works price reconstructed) of the product

EU/KR/P1/ANNEX II/en 41

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

7117 Imitation jewellery Manufacture from materials of any heading, except that of the product

or Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex Chapter 72 Iron and steel; except for: Manufacture from materials of any heading, except that of the product

7207 Semi-finished products of iron or Manufacture from materials of non-alloy steel heading 7201, 7202, 7203, 7204, 7205 or 7206

7208 to 7216 Flat-rolled products, bars and Manufacture from ingots or other rods, angles, shapes and sections primary forms or semi-finished

of iron or non-alloy steel materials of heading 7206 or 7207 7217 Wire of iron or non-alloy steel Manufacture from semi-finished

materials of heading 7207 7218 91 and Semi-finished products Manufacture from materials of 7218 99 heading 7201, 7202, 7203, 7204,

7205 or 7218 10

7219 to 7222 Flat-rolled products, bars and Manufacture from ingots or other rods, angles, shapes and sections primary forms or semi-finished

of stainless steel materials of heading 7218 7223 Wire of stainless steel Manufacture from semi-finished

materials of heading 7218 7224 90 Semi-finished products Manufacture from materials of

heading 7201, 7202, 7203, 7204 7205 or 7224 10

7225 to 7228 Flat-rolled products, hot-rolled Manufacture from ingots or other bars and rods, in irregularly primary forms or semi-finished

wound coils; angles, shapes and products of heading 7206, 7207, sections, of other alloy steel; 7218 or 7224 hollow drill bars and rods, of alloy or non-alloy steel

7229 Wire of other alloy steel Manufacture from semi-finished materials of heading 7224

ex Chapter 73 Articles of iron or steel; Manufacture from materials of any except for: heading, except that of the product

7301 10 Sheet piling Manufacture from materials of heading 7206

7302 Railway or tramway track Manufacture from materials of construction material of iron or heading 7206

steel, the following: rails, checkrails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails

EU/KR/P1/ANNEX II/en 42

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

7304, 7305 Tubes, pipes and hollow profiles, Manufacture from materials of and 7306 of iron (other than cast iron) heading 7206, 7207, 7218 or 7224

or steel 7307 21 to 7307 Tube or pipe fittings of Turning, drilling, reaming, 29 stainless steel threading, deburring and

sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product

7308 Structures (excluding Manufacture from materials of any prefabricated buildings of heading, except that of the product. heading 9406) and parts of However, welded angles, shapes

structures (for example, bridges and sections of heading 7301 may and bridge-sections, lock-gates, not be used towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel

7315 20 Skid chain Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the product

ex Chapter 74 Copper and articles thereof; Manufacture from materials of any except for: heading, except that of the product.

7403 21, Copper alloys Manufacture from materials of

7403 22 and any heading

7403 29

7407 Copper bars, rods and profiles Manufacture:

• - 

  from materials of any heading, except that of the product, and

• - 

  in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

7408 Copper wire Manufacture:

• - 

  from materials of any heading, except that of the product, and

• - 

  in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

EU/KR/P1/ANNEX II/en 43

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

7409 Copper plates, sheets and strip, of Manufacture: a thickness exceeding 0,15 mm

• - 

  from materials of any heading, except that of the product, and

• - 

  in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

7410 Copper foil (whether or not Manufacture: printed or backed with paper,

paperboard, plastics or similar - from materials of any heading, backing materials) of a thickness except that of the product, and (excluding any backing) not exceeding 0,15 mm - in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

7411 Copper tubes and pipes Manufacture:

• - 

  from materials of any heading, except that of the product, and

• - 

  in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 75 Nickel and articles thereof Manufacture from materials of any heading, except that of the product

ex Chapter 76 Aluminium and articles thereof; Manufacture from materials of any except for: heading, except that of the product

7601 Unwrought aluminium Manufacture from materials of any heading, except that of the product

or

Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium

7604 Aluminium bars, rods Manufacture: and profiiles

• - 

  from materials of any heading, except that of the product, and

• - 

  in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

EU/KR/P1/ANNEX II/en 44

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

7605 Aluminium wire Manufacture:

• - 

  from materials of any heading, except that of the product, and

• - 

  in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

7606 Aluminium plates, sheets and Manufacture: strip, of a thickness

exceeding 0,2 mm - from materials of any heading, except that of the product, and

• - 

  in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

7607 Aluminium foil (whether or not Manufacture from materials of any printed or backed with paper, heading, except that of the product paperboard, plastics or similar and heading 7606

backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm

7608 Aluminium tubes and pipes Manufacture:

• - 

  from materials of any heading, except that of the product, and

• - 

  in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

7609 Aluminium tube or pipe fittings Manufacture:

(for example, couplings, elbows, sleeves) - from materials of any heading, except that of the product, and

• - 

  in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

7616 99 Other articles of aluminium Manufacture from materials of any heading Chapter 77 Reserved for possible future use

in the HS ex Chapter 78 Lead and articles thereof; except Manufacture from materials of any

for: heading, except that of the product 7801 Unwrought lead Manufacture from materials of any

heading, except that of the product. However, waste and scrap of heading 7802 may not be used

EU/KR/P1/ANNEX II/en 45

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4) ex Chapter 79 Zinc and articles thereof; Manufacture from materials of any

except for: heading, except that of the product. 7901 Unwrought zinc Manufacture from materials of any

heading, except that of the product. However, waste and scrap of heading 7902 may not be used

Chapter 80 Tin and articles thereof Manufacture from materials of any heading, except that of the product

Chapter 81 Other base metals; cermets; Manufacture from materials of articles thereof any heading

ex Chapter 82 Tools, implements, cutlery, Manufacture from materials of any spoons and forks, of base metal; heading, except that of the product parts thereof of base metal;

except for: 8206 Tools of two or more of the Manufacture from materials of any

headings 8202 to 8205, put up in heading, except those of sets for retail sale headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15 % of the ex-works price of the set

8207 13 to Rock drilling or earth-boring Manufacture:

8207 30 tools ; dies for drawing or extruding metal; tools for - from materials of any heading, pressing, stamping or punching except that of the product, and

• - 

  in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8207 40 to Tools for tapping or threading; Manufacture from materials of any

8207 90 tools for drilling, other than for heading, except that of the product rock-drilling; tools for boring or

broaching; tools for milling; tools for turning; other interchangeable tools

8208 Knives and cutting blades, for Manufacture from materials of any machines or for heading, except that of the product mechanical appliances

8211 10 Knives with cutting blades, Manufacture from materials of any to 8211 93 serrated or not (including pruning heading, except that of the product. and 8211 95 knives), other than knives of However, knife blades and handles

heading 8208 of base metal may be used 8214 Other articles of cutlery (for Manufacture from materials of any

example, hair clippers, butchers' heading, except that of the product. or kitchen cleavers, choppers and However, handles of base metal mincing knives, paper knives); may be used manicure or pedicure sets and instruments (including nail files)

EU/KR/P1/ANNEX II/en 46

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

8215 Spoons, forks, ladles, skimmers, Manufacture from materials of any cake-servers, fish-knives, butterheading, except that of the product. knives, sugar tongs and similar However, handles of base metal

kitchen or tableware may be used ex Chapter 83 Miscellaneous articles of base Manufacture from materials of any

metal; except for: heading, except that of the product 8302 41 Other mountings, fittings and Manufacture from materials of any

similar articles suitable heading, except that of the product. for buildings However, other materials of heading 8302 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

8302 60 Automatic door closers Manufacture from materials of any heading, except that of the product. However, other materials of

heading 8302 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

8306 21 to 8306 Statuettes and other ornaments, of Manufacture from materials of any

29 base metal heading, except that of the product.

However, other materials of heading 8306 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product

ex Chapter 84 Nuclear reactors, boilers, Manufacture from materials of any Manufacture in which the value of machinery and mechanical heading, except that of the product all the materials used does not

appliances; parts thereof; exceed 50 % of the ex-works price

except for: of the product

8401 Nuclear reactors; fuel elements Manufacture from materials of any Manufacture in which the value of

(cartridges), non-irradiated, for heading, except that of the product all the materials used does not

nuclear reactors; machinery and exceed 45 % of the ex-works price

apparatus for isotopic separation of the product

8404 Auxiliary plant for use with Manufacture from materials of any Manufacture in which the value of

boilers of heading 8402 or 8403; heading, except that of the product all the materials used does not

condensers for steam or other exceed 45 % of the ex-works price

vapour power units of the product

8407 Spark-ignition reciprocating or Manufacture in which the value of

rotary internal combustion all the materials used does not

piston engines exceed 50 % of the ex-works price

of the product

8408 Compression-ignition internal Manufacture in which the value of

combustion piston engines (diesel all the materials used does not

or semi-diesel engines) exceed 50 % of the ex-works price

of the product

8423 Weighing machinery (excluding Manufacture from materials of any Manufacture in which the value of

balances of a sensitivity of 5 cg or heading, except that of the product all the materials used does not

better), including weight operated exceed 45 % of the ex-works price

counting or checking machines; of the product

weighing machine weights of all

kinds

EU/KR/P1/ANNEX II/en 47

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

8425 Pulley tackle and hoist other than Manufacture from materials of any Manufacture in which the value of skip hoist; winches and capstans; heading, except that of the product all the materials used does not

jacks exceed 45 % of the ex-works price of the product

8426 Ships' derricks; cranes, including Manufacture from materials of any Manufacture in which the value of cable cranes; mobile lifting heading, except that of the product all the materials used does not

frames, straddle carriers and exceed 45 % of the ex-works price

works trucks fitted with a crane of the product

8427 Fork-lift trucks; other works Manufacture in which the value of

trucks fitted with lifting or all the materials used does not

handling equipment exceed 50 % of the ex-works price

of the product

8428 Other lifting, handling, loading or Manufacture from materials of any Manufacture in which the value of

unloading machinery (for heading, except that of the product all the materials used does not

example, lifts, escalators, exceed 45 % of the ex-works price

conveyors, teleferics) of the product

8429 Self-propelled bulldozers, Manufacture from materials of any Manufacture in which the value of

angledozers, graders, levellers, heading, except that of the product all the materials used does not

scrapers, mechanical shovels, exceed 45 % of the ex-works price

excavators, shovel loaders, of the product

tamping machines and

road rollers:

8430 Other moving, grading, levelling, Manufacture from materials of any Manufacture in which the value of

scrapping, excavating, tamping, heading, except that of the product all the materials used does not

compacting, extracting or boring exceed 45 % of the ex-works price

machinery, for earth, minerals or of the product

ores; piledrivers and pile

extractors; snowploughs

and snowblowers

8432 Agricultural, horticultural or Manufacture from materials of any Manufacture in which the value of

forestry machinery for soil heading, except that of the product all the materials used does not

preparation or cultivation; lawn exceed 45 % of the ex-works price

or sport-ground rollers of the product

8433 Harvesting or threshing Manufacture from materials of any Manufacture in which the value of

machinery, including straw or heading, except that of the product all the materials used does not

fodder balers; grass or hay exceed 45 % of the ex-works price

mowers; machines for cleaning, of the product

sorting or grading eggs, fruit or

other agricultural produce, other

than machinery of heading 8437

8434 Milking machines and Manufacture from materials of any Manufacture in which the value of

dairy machinery heading, except that of the product all the materials used does not

exceed 45 % of the ex-works price

of the product

8443 Printing machinery used for Manufacture in which the value of

printing by means of plates, all the materials used does not

cylinders and other printing exceed 45 % of the ex-works price

components of heading 8442; of the product

other printers, copying machines

and facsimile machines, whether

or not combined; parts and

accessories thereof

EU/KR/P1/ANNEX II/en 48

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

8444 Machines for extruding, drawing, Manufacture from materials of any Manufacture in which the value of texturing or cutting man-made heading, except that of the product all the materials used does not

textile materials exceed 45 % of the ex-works price of the product

8445 Machines for preparing textile Manufacture from materials of any Manufacture in which the value of fibres; spinning, doubling or heading, except that of the product all the materials used does not

twisting machines and other exceed 45 % of the ex-works price

machinery for producing textile of the product

yarns; textile reeling or winding

(including weft-winding)

machines and machines for

preparing textile yarns for use on

the machines of heading 8446

or 8447

8446 Weaving machines (looms) Manufacture from materials of any Manufacture in which the value of

heading, except that of the product all the materials used does not

exceed 45 % of the ex-works price

of the product

8447 Knitting machines, stitch-bonding Manufacture from materials of any Manufacture in which the value of

machines and machines for heading, except that of the product all the materials used does not

making gimped yarn, tulle, lace, exceed 45 % of the ex-works price

embroidery, trimmings, braid or of the product

net and machines for tufting

8456 Machine tolls for working any Manufacture from materials of any Manufacture in which the value of

material by removal of material, heading, except that of the product all the materials used does not

by laser or other light or photon exceed 45 % of the ex-works price

beam, ultrasonic, of the product

electrodischarge, electrochemical,

electron beam, ionic-beam or

plasma arc processes

8457 Machining centres, unit Manufacture from materials of any Manufacture in which the value of

construction machines (single heading, except that of the product all the materials used does not

station) and multi-station transfer exceed 45 % of the ex-works price

machines, for working metal of the product

8458 Lathes (including turning centres) Manufacture from materials of any Manufacture in which the value of

for removal metal heading, except that of the product all the materials used does not

exceed 45 % of the ex-works price

of the product

8459 Machine tools (including way Manufacture from materials of any Manufacture in which the value of

type unit head machines) for heading, except that of the product all the materials used does not

drilling, boring, milling, exceed 45 % of the ex-works price

threading or tapping by removing of the product

metal, other than lathes (including

turning centres) of heading 8458

EU/KR/P1/ANNEX II/en 49

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

8460 Machine tools for deburring, Manufacture from materials of any Manufacture in which the value of sharpening, grinding, honing, heading, except that of the product all the materials used does not

lapping, polishing or otherwise exceed 45 % of the ex-works price

finishing metal or cerments by of the product

means of grinding stones,

abrasives or polishing products,

other than gear cutting, gear

grinding or gear finishing

machines of heading 8461

8461 Machine tools for planing, Manufacture from materials of any Manufacture in which the value of

shaping, slotting, broaching, gear heading, except that of the product all the materials used does not

cutting, gear grinding or gear exceed 45 % of the ex-works price

finishing, sawing, cutting-off and of the product

other machine tools working by

removing metal or cermets, not

elsewhere specified or included

8462 Machine tools (including presses) Manufacture from materials of any Manufacture in which the value of

for working metal by forging, heading, except that of the product all the materials used does not

hammering or die-stamping; exceed 45 % of the ex-works price

machine tools (including presses) of the product

for working metal by bending,

folding, straightening, flattening,

shearing, punching or notching;

presses for working metal or

metal carbides, not

specified above

8463 Other machines tools for working Manufacture from materials of any Manufacture in which the value of

metal or cermets, without heading, except that of the product all the materials used does not

removing material exceed 45 % of the ex-works price

of the product

8464 Machine tools for working stone, Manufacture from materials of any Manufacture in which the value of

ceramics, concrete, asbestosheading, except that of the product all the materials used does not

cement or like mineral materials exceed 45 % of the ex-works price

or for cold working glass of the product

8465 Machine tools (including Manufacture from materials of any Manufacture in which the value of

machines for nailing, stapling, heading, except that of the product all the materials used does not

glueing or otherwise assembling) exceed 45 % of the ex-works price

for working wood, cork, bone, of the product

hard rubber, hard plastics or

similar hard materials

8466 Parts and accessories suitable for Manufacture from materials of any Manufacture in which the value of

use solely or principally with the heading, except that of the product all the materials used does not

machines of headings 8456 to exceed 45 % of the ex-works price

8465, including work or tool of the product

holders, self-opening dieheads,

dividing heads and other special

attachments for machine tools;

tool holders for any type of tool

for working in the hand

8467 Tools for working in the hand, Manufacture from materials of any Manufacture in which the value of

pneumatic, hydraulic or with selfheading, except that of the product all the materials used does not

contained electronic or exceed 45 % of the ex-works price

non-electric motor of the product

EU/KR/P1/ANNEX II/en 50

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

8469 Typewriters other than printers of Manufacture from materials of any Manufacture in which the value of heading 8443; word-processing heading, except that of the product all the materials used does not

machines exceed 45 % of the ex-works price of the product

8470 Calculating machines and pocket Manufacture from materials of any Manufacture in which the value of size data-recording, reproducing heading, except that of the product all the materials used does not

and displaying machines with exceed 45 % of the ex-works price

calculating functions; accounting of the product

machines, postage-franking

machines, ticket-issuing machines

and similar machines,

incorporating a calculating

device; cash registers

8471 Automatic data-processing Manufacture from materials of any Manufacture in which the value of

machines and units thereof; heading, except that of the product all the materials used does not

magnetic or optical readers, exceed 45 % of the ex-works price

machines for transcribing data of the product

onto data media in coded form

and machines for processing such

data, not elsewhere specified or

included

8474 Machinery for sorting, screening, Manufacture from materials of any Manufacture in which the value of

separating, washing, crushing, heading, except that of the product all the materials used does not

grinding, mixing or kneading exceed 45 % of the ex-works price

earth, stone, ores or other mineral of the product

substances, in solid (including

powder or paste) form; machinery

for agglomerating, shaping or

moulding solid mineral fuels,

ceramic paste, unhardened

cement, plastering materials or

other mineral products in powder

or paste form; machines for

forming foundry moulds of sand

8480 Moulding boxes for metal Manufacture from materials of any Manufacture in which the value of

foundry; mould bases; moulding heading, except that of the product all the materials used does not

patterns; moulds for metal (other exceed 45 % of the ex-works price

than ingot moulds), metal of the product

carbides, glass, mineral materials,

rubber or plastics

ex Chapter 85 Electrical machinery and Manufacture from materials of any Manufacture in which the value of

equipment and parts thereof; heading, except that of the product all the materials used does not

sound recorders and reproducers, exceed 45 % of the ex-works price

television image and sound of the product

recorders and reproducers, and

parts and accessories of such

articles; except for:

8504 Electrical transformers, static Manufacture in which the value of

converters (for example, all the materials used does not

rectifiers) and indoctors exceed 45 % of the ex-works price

of the product

EU/KR/P1/ANNEX II/en 51

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

8505 Electromagnets; permanent Manufacture from materials of any Manufacture in which the value of magnets and articles intended to heading, except that of the product all the materials used does not

become permanent magnets after exceed 50 % of the ex-works price

magnetisation; electromagnetic or of the product

permanent magnet chucks,

clamps and similar holding

devices; electromagnetic

couplings, clutches and brakes;

electromagnetic lifting heads

8508 Vacuum cleaners Manufacture from materials of any Manufacture in which the value of

heading, except that of the product all the materials used does not

exceed 50 % of the ex-works price

of the product

8509 Electromechanical domestic Manufacture from materials of any Manufacture in which the value of

appliances, with self-contained heading, except that of the product all the materials used does not

electric motor, other than vacuum exceed 50 % of the ex-works price

cleaners of heading 8508 of the product

8511 Electrical ignition or starting Manufacture from materials of any Manufacture in which the value of

equipment of a kind used for heading, except that of the product all the materials used does not

spark-ignition or compressionexceed 50 % of the ex-works price

ignition internal combustion of the product

engines; generators and cut-outs

of a kind used in conjunction with

such engines

8512 Electrical lighting or signalling Manufacture from materials of any Manufacture in which the value of

equipment (excluding articles of heading, except that of the product all the materials used does not

heading 8539), windscreen exceed 50 % of the ex-works price

wipers, defrosters and demisters, of the product

of a kind used for cycles or motor

vehicles

8514 Industrial or laboratory electric Manufacture from materials of any Manufacture in which the value of

furnaces and ovens (including heading, except that of the product all the materials used does not

those functioning by induction or exceed 50 % of the ex-works price

dielectric loss); other industrial or of the product

laboratory equipment for the heat

treatment of materials by

induction or dielectric loss

8515 Electric (including electrically Manufacture from materials of any Manufacture in which the value of

heated gas), laser or other light or heading, except that of the product all the materials used does not

photon beam, ultrasonic, electron exceed 50 % of the ex-works price

beam, magnetic pulse or plasma of the product

arc soldering, brazing or welding

machines and apparatus, whether

or not capable of cutting; electric

machines and apparatus for hot

spraying of metals or cermets

EU/KR/P1/ANNEX II/en 52

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

8516 Electric instantaneous or storage Manufacture from materials of any Manufacture in which the value of water heaters and immersion heading, except that of the product all the materials used does not

heaters; electric space-heating exceed 50 % of the ex-works price

apparatus and soil-heating of the product

apparatus; electrothermic

hairdressing apparatus and hand

dryers; electric smoothing irons,

other electrothermic appliances of

a kind used for domestic

purposes; electric heating

resistors, other than those of

heading 8545

8519 Sound recording or sound Manufacture in which the value of

reproducing apparatus all the materials used does not

exceed 50 % of the ex-works price

of the product

8521 Video recording or reproducing Manufacture in which the value of

apparatus, whether or not all the materials used does not

incorporating a video tuner exceed 45 % of the ex-works price

of the product

8523 Discs, tapes, solid-state non Manufacture in which the value of

volatile storage devices, "smart all the materials used does not

cards" and other media for the exceed 50 % of the ex-works price

recording of sound or of other of the product

phenomena, whether or not

recorded, including matrices and

masters for the production of

discs, but excluding products of

Chapter 37

8525 Transmission apparatus for radio Manufacture in which the value of

broadcasting or television, all the materials used does not

whether or not incorporating exceed 50 % of the ex-works price

reception apparatus or sound of the product

recording or reproducing

apparatus; television cameras,

digital cameras and video camera

recorders

8526 Radar apparatus, radio Manufacture in which the value of

navigational aid apparatus and all the materials used does not

radio remote control apparatus exceed 50 % of the ex-works price

of the product

8527 Reception apparatus for radio Manufacture in which the value of

broadcasting, whether or not all the materials used does not

combined, in the same housing, exceed 45 % of the ex-works price

with sound recording or of the product

reproducing apparatus or a clock

8528 Monitors and projectors, not Manufacture in which the value of

incorporating television reception all the materials used does not

apparatus; reception apparatus for exceed 45% of the ex-works price

television, whether or not of the product

incorporating radio-broadcast

receivers or sound or video

recording or

reproducing apparatus

EU/KR/P1/ANNEX II/en 53

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

8529 Parts suitable for use solely or Manufacture in which the value of principally with the apparatus of all the materials used does not

headings 8525 to 8528 exceed 50 % of the ex-works price

of the product

8530 Electrical signalling, safety or Manufacture from materials of any Manufacture in which the value of

traffic control equipment for heading, except that of the product all the materials used does not

railways, tramways, roads, inland exceed 50 % of the ex-works price

waterways, parking facilities, port of the product

installations or airfields (other

than those of heading 8608)

8531 Electric sound or visual signalling Manufacture from materials of any Manufacture in which the value of

apparatus (for example, bells, heading, except that of the product all the materials used does not

sirens, indicator, panels, burglar exceed 50 % of the ex-works price

or fire alarms) other than those of of the product

heading 8512 or 8530

8536 Electrical apparatus for switching Manufacture from materials of any Manufacture in which the value of

or protecting electrical circuits, or heading, except that of the product all the materials used does not

for making connections to or in exceed 50 % of the ex-works price

electrical circuits (for example, of the product

switches, relays, fuses, surge

suppressors, plugs, sockets, lamp

holders and other connectors,

junction boxes), for a voltage not

exceeding 1 000 V; connectors

for optical fibres, optical fibre

bundles or cables

8538 Parts suitable for use solely or Manufacture from materials of any Manufacture in which the value of

principally with the apparatus of heading, except that of the product all the materials used does not

heading 8535, 8536 or 8537 exceed 50 % of the ex-works price

of the product

8539 Electric filament or discharge Manufacture from materials of any Manufacture in which the value of

lamps, including sealed beam heading, except that of the product all the materials used does not

lamp units and ultra-violet or exceed 50 % of the ex-works price

infra-red lamps; arc lamps of the product

8540 Thermionic, cold cathode or Manufacture in which the value of

photocathode valves and tubes all the materials used does not

exceed 45 % of the ex-works price

of the product

8542 31 Monolithic integrated circuits Manufacture from materials of any Manufacture in which the value of

to 8542 33 heading, except that of the product all the materials used does not

and 8542 39 exceed 45 % of the ex-works price

or of the product

The operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled and/or tested in a non-party

EU/KR/P1/ANNEX II/en 54

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

8544 Insulated (including enamelled or Manufacture in which the value of anodised) wire, cable (including all the materials used does not

coaxial cable) and other insulated exceed 50 % of the ex-works price electric conductors, whether or of the product not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors

8545 Carbon electrodes, carbon Manufacture from materials of any Manufacture in which the value of brushes, lamp carbons, battery heading, except that of the product all the materials used does not

carbons and other articles of exceed 50 % of the ex-works price

graphite or other carbon, with or of the product

without metal, of a kind used for

electrical purposes

8546 Electrical insulators of Manufacture in which the value of

any material all the materials used does not

exceed 45 % of the ex-works price

of the product

8547 Insulating fittings for electrical Manufacture in which the value of

machines, appliances or all the materials used does not

equipment, being fittings wholly exceed 45 % of the ex-works price

of insulating materials apart from of the product

any minor components of metal

(for example, threaded sockets)

incorporated during moulding

solely for purposes of assembly,

other than insulators of

heading 8546; electrical conduit

tubing and joints therefor, of base

metal lined with

insulating material

8548 Waste and scrap of primary cells, Manufacture in which the value of

primary batteries and electric all the materials used does not

accumulators; spent primary exceed 45 % of the ex-works price

cells, spent primary batteries and of the product

spent electric accumulators;

electrical parts of machinery or

apparatus, not specified or

included elsewhere in

this Chapter

ex Chapter 86 Railway or tramway locomotives, Manufacture in which the value of

rolling-stock and parts thereof; all the materials used does not

railway or tramway track fixtures exceed 40 % of the ex-works price

and fittings and parts thereof; of the product

mechanical (including electromechanical)

traffic signalling

equipment of all kinds;

except for:

EU/KR/P1/ANNEX II/en 55

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

8601 10 Rail locomotives powered from Manufacture from materials of any an external source of electricity heading, except that of the product

8603 10 Self-propelled railway or Manufacture from materials of any tramway coaches, vans and heading, except that of the product trucks, other than those of

heading 8604, powered from an external source of electricity

8608 Railway or tramway track Manufacture: Manufacture in which the value of fixtures and fittings; mechanical all the materials used does not

(including electromechanical) - from materials of any exceed 30 % of the ex-works price

signalling, safety or traffic control heading, except that of the product, of the product

equipment for railways, and

tramways, roads, inland

waterways, parking facilities, port - in which the value of all

installations or airfields; parts of the materials used does not

the foregoing exceed 40 % of the ex-works price

of the product

8701 to 8707 Vehicles other than railway or Manufacture in which the value of

and 8712 tramway rolling-stock; bodies and all the materials used does not

chassis fitted with engines for the exceed 45 % of the ex-works price

motor vehicles of headings 8701 of the product

to 8705; bicycles

8708 to 8711 Parts and accessories for vehicles Manufacture from materials of any Manufacture in which the value of

and 8713 to of headings 8701 to 8705 and heading, except that of the product all the materials used does not

8716 8711 to 8713; Motorcycles; exceed 50 % of the ex-works price

Works trucks and parts thereof; of the product

carriages; baby carriages and

parts thereof; Trailers and

semi-trailers and parts thereof

ex Chapter 88 Aircraft, spacecraft, and parts Manufacture from materials of any Manufacture in which the value of

thereof; except for: heading, except that of the product all the materials used does not

exceed 40 % of the ex-works price

of the product

ex 8804 00 Rotochutes Manufacture from materials of any Manufacture in which the value of

heading, including other materials all the materials used does not

of heading 8804 exceed 40 % of the ex-works price

of the product

8805 Aircraft launching gear; Manufacture from materials of any Manufacture in which the value of

deck-arrestor or similar gear; heading, except that of the product all the materials used does not

ground flying trainers; parts of exceed 30 % of the ex-works price

the foregoing articles of the product

Chapter 89 Ships, boats and Manufacture from materials of any Manufacture in which the value of

floating structures heading, except that of the product. all the materials used does not

However, hulls of heading 8906 exceed 40 % of the ex-works price

may not be used of the product

ex Chapter 90 Optical, photographic, Manufacture from materials of any Manufacture in which the value of

cinematographic, measuring, heading, except that of the product all the materials used does not

checking, precision, medical or exceed 45 % of the ex-works price

surgical instruments and of the product

apparatus; parts and accessories

thereof; except for:

EU/KR/P1/ANNEX II/en 56

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

9001 Optical fibres and optical fibre Manufacture from materials of any Manufacture in which the value of bundles; optical fibre cables other heading, except that of the product all the materials used does not

than those of heading 8544; exceed 50 % of the ex-works price

sheets and plates of polarising of the product

material; lenses (including

contact lenses), prisms, mirrors

and other optical elements, of any

material, unmounted, other than

such elements of glass not

optically worked

9002 Lenses, prisms, mirrors and other Manufacture in which the value of

optical elements, of any material, all the materials used does not

mounted, being parts of or fittings exceed 45 % of the ex-works price

for instruments or apparatus, of the product

other than such elements of glass

not optically worked

9012 Microscopes other than optical Manufacture from materials of any Manufacture in which the value of

microscopes; heading, except that of the product all the materials used does not

diffraction apparatus exceed 50 % of the ex-works price

of the product

9013 Liquid crystal devices not Manufacture from materials of any Manufacture in which the value of

constituting articles provided for heading, except that of the product all the materials used does not

more specifically in other exceed 50 % of the ex-works price

headings; lasers, other than laser of the product

diodes; other optical appliances

and instruments, not specified or

included elsewhere in this chapter

9020 Other breathing appliances and Manufacture from materials of any Manufacture in which the value of

gas masks, excluding protective heading, except that of the product all the materials used does not

masks having neither mechanical exceed 50 % of the ex-works price

parts nor replaceable filters of the product

9022 Apparatus based on the use of Manufacture from materials of any Manufacture in which the value of

X-rays or of alpha, beta or heading, except that of the product all the materials used does not

gamma radiations, whether or not exceed 50 % of the ex-works price

for medical, surgical, dental or of the product

veterinary uses, including

radiography or radiotherapy

apparatus, X-ray tubes and other

X-ray generators, high tension

generators, control panels and

desks, screens, examination or

treatment tables, chairs and

the like

EU/KR/P1/ANNEX II/en 57

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

9027 Instruments and apparatus for Manufacture from materials of any Manufacture in which the value of physical or chemical analysis; heading, except that of the product all the materials used does not

instruments and apparatus for exceed 50 % of the ex-works price

measuring or checking viscosity, of the product

porosity, expansion, surface

tension or the like; instruments

and apparatus for measuring or

checking quantities of heat, sound

or light (including exposure

meters); microtomes

9030 Oscilloscopes, spectrum analysers Manufacture from materials of any Manufacture in which the value of

and other instruments and heading, except that of the product all the materials used does not

apparatus for measuring or exceed 50 % of the ex-works price

checking electrical quantities, of the product

excluding meters of heading

9028; instruments and apparatus

for measuring or detecting alpha,

beta, gamma, X-ray, cosmic or

other ionising radiations

9031 Measuring or checking Manufacture from materials of any Manufacture in which the value of

instruments, appliances and heading, except that of the product all the materials used does not

machines, not specified or exceed 50 % of the ex-works price

included elsewhere in this of the product

chapter; profile projectors

9032 Automatic regulating or Manufacture from materials of any Manufacture in which the value of

controlling instruments heading, except that of the product all the materials used does not

and apparatus exceed 50 % of the ex-works price

of the product

ex Chapter 91 Clocks and watches and parts Manufacture in which the value of

thereof; except for: all the materials used does not

exceed 40 % of the ex-works price

of the product

9105 Other clocks Manufacture in which: Manufacture in which the value of

all the materials used does not

• - 

  the value of all the exceed 30 % of the ex-works price

materials used does not of the product

exceed 40 % of the ex-works price

of the product, and

• - 

  the value of all the nonoriginating materials used does not exceed the value of all the originating materials used

9109 Clock movements, complete Manufacture in which: Manufacture in which the value of and assembled all the materials used does not

• - 

  the value of all the exceed 30 % of the ex-works price

materials used does not of the product

exceed 40 % of the ex-works price

of the product, and

• - 

  the value of all the nonoriginating materials used does not exceed the value of all the originating materials used

EU/KR/P1/ANNEX II/en 58

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

9110 Complete watch or clock Manufacture in which: Manufacture in which the value of movements, unassembled or all the materials used does not

partly assembled (movement - the value of all the exceed 30 % of the ex-works price

sets); incomplete watch or clock materials used does not of the product

movements, assembled; rough exceed 40 % of the ex-works price

watch or clock movements of the product, and

• - 

  within the above limit, the value of all the materials of heading 9114 used does not exceed 10 % of the ex-works price of the product

9111 Watch cases and parts thereof Manufacture: Manufacture in which the value of all the materials used does not

• - 

  from materials of any exceed 30 % of the ex-works price

heading, except that of the product, of the product

and

• - 

  in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

9112 Clock cases and cases of a similar Manufacture: Manufacture in which the value of type for other goods of this all the materials used does not

chapter, and parts thereof - from materials of any exceed 30 % of the ex-works price heading, except that of the product, of the product

and

• - 

  in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

9113 Watch straps, watch bands and watch bracelets, and parts thereof:

Ex 9113 10 and - Of metal clad with Manufacture in which the value of

9113 20 precious metal or of base metal, all the materials used does not whether or not gold- or exceed 40 % of the ex-works price silver-plated of the product

• - 

  Other Manufacture in which the value of all the materials used does not

  exceed 50 % of the ex-works price of the product

Chapter 92 Musical instruments; parts and Manufacture in which the value of accessories of such articles all the materials used does not

exceed 40 % of the ex-works price of the product

Chapter 93 Arms and ammunition; parts and Manufacture in which the value of accessories thereof all the materials used does not

exceed 50 % of the ex-works price of the product

EU/KR/P1/ANNEX II/en 59

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4) ex Chapter 94 Furniture; bedding, mattresses, Manufacture from materials of any Manufacture in which the value of

mattress supports, cushions and heading, except that of the product all the materials used does not similar stuffed furnishings; lamps exceed 40 % of the ex-works price and lighting fittings, not of the product elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for:

9405 Lamps and lighting fittings Manufacture in which the value of including searchlights and all the materials used does not

spotlights and parts thereof, not exceed 50 % of the ex-works price elsewhere specified or included; of the product illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included

9406 Prefabricated buildings Manufacture in which the value of all the materials used does not

exceed 50 % of the ex-works price of the product

ex Chapter 95 Toys, games and sports Manufacture from materials of any requisites; parts and accessories heading, except that of the product thereof; except for:

ex 9503 Other toys; reduced-size ("scale") Manufacture: models and similar recreational

models, working or not; puzzles - from materials of any of all kinds heading, except that of the product, and

• - 

  in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

9506 31 and Golf clubs and other Manufacture from materials of any

9506 39 golf equipment heading, except that of the product.

However, roughly-shaped blocks for making golf-club heads may be used

ex Chapter 96 Miscellaneous manufactured Manufacture from materials of any articles; except for: heading, except that of the product

EU/KR/P1/ANNEX II/en 60

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

9601 and 9602 Worked ivory, bone, tortoiseshell, Manufacture from materials of any heading horn, antlers, coral, mother-of-pearl

and other animal carving material,

and articles of these materials

(including articles obtained by

Moulding).

Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatine of heading 3503) and articles of unhardened gelatin

Ex 9603 Brooms and brushes (except for Manufacture in which the value of besoms and the like and brushes all the materials used does not

made from marten or squirrel exceed 50 % of the ex-works price hair), hand-operated mechanical of the product floor sweepers, not motorized, paint pads and rollers, squeegees and mops

9605 Travel sets for personal toilet, Each item in the set must satisfy the sewing or shoe or rule which would apply to it if it

clothes cleaning were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not

exceed 15 % of the ex-works price of the set

EU/KR/P1/ANNEX II/en 61

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

(1) (2) (3) or (4)

9606 Buttons, press-fasteners, snap Manufacture: fasteners and press-studs, button

moulds and other parts of these - from materials of any articles; button blanks heading, except that of the product, and

• - 

  in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

9608 Ball-point pens; felt-tipped and Manufacture from materials of any other porous-tipped pens and heading, except that of the product. markers; fountain pens, However, nibs or nib-points of the stylograph pens and other pens; same heading as the product may duplicating stylos; propelling or be used

sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609

9612 Typewriter or similar ribbons, Manufacture: inked or otherwise prepared for

giving impressions, whether or - from materials of any not on spools or in cartridges; heading, except that of the product, ink-pads, whether or not inked, and with or without boxes - in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

9613 20 Pocket lighters, gas fuelled, Manufacture in which the value of refillable all the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product

ex 9614 Smoking pipes and pipe bowls Manufacture from roughly-shaped blocks

Chapter 97 Works of art, collectors' pieces Manufacture from materials of any and antiques heading, except that of the product

_______________

EU/KR/P1/ANNEX II/en 62

ANNEX II(a)

ADDENDUM TO THE LIST OF WORKING OR PROCESSING REQUIRED

TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS

IN ORDER THAT THE PRODUCT MANUFACTURED

CAN OBTAIN ORIGINATING STATUS

Common provisions

• 1. 

  For the products described below, the following rules may also apply instead of the rules set

out in Annex II for products originating in Korea, however limited by an annual quota.

• 2. 

  A proof of origin made out pursuant to this Annex shall contain the following statement in

  English: "Derogation – Annex II(a) of Protocol … ".

• 3. 

  Products can be imported into the EU Party under these derogations upon the provision of a

  declaration signed by the approved exporter certifying that the products concerned satisfy the

  conditions of the derogation.

EU/KR/P1/ANNEX II(a)/en 1

• 4. 

  As far as a proof of origin is made out for the derogation on surimi preparations (ex 1604 20),

the proof of origin shall be accompanied by documentary evidence that the surimi preparation

is composed at least of 40 percent of fish per weight of the product and that Alaska Pollack

(theragra Chalcogramma) species has been used as the primary ingredient of the surimi base 1 .

• 5. 

  As far as a proof of origin is made out for dyed woven fabrics (5408 22 and 5408 32) the

proof of origin shall be accompanied by documentary evidence that the undyed fabric used

does not exceed 50 percent of the ex-work price of the product.

• 6. 

  In the EU Party, any quantities referred to in this Annex shall be managed by the

European Commission, which shall take all administrative actions it deems advisable for their

efficient management in respect of the applicable legislation of the EU Party.

• 7. 

  The quotas indicated in the table below will be managed by the European Commission on a

first-come, first-served basis. The quantities exported from Korea to the EU Party under these

derogations will be calculated on the basis of the imports into the EU Party.

1 In case of a need the concept of primary ingredient shall be interpreted by the Customs

Committee in accordance with Article 28 of this Protocol.

EU/KR/P1/ANNEX II(a)/en 2

HS heading Description of the product Working or processing carried out Annual quota on non-originating materials that

confers originating status

for exports from Korea into the EU

(1) (2) (3) (4)

ex 1604 20 Preparations of surimi which are at Manufacture from materials of Annual quota for year 1: 2000 Metric least composed of 40 % of fish per chapter 3 tons

weight of the product and which uses as primary ingredient of the surimi base Alaska Pollack

(theragra Chalcogramma) species 2 Annual quota year 2: 2500 Metric tons

Annual quota year 3 and onwards: 3500 Metric tons

ex 1905 90 Biscuits Manufacture from materials of any Annual quota of 270 Metric tons heading, except that of the product

2402 20 Cigarettes containing tobacco Manufacture from materials of any Annual quota of 250 Metric tons heading, except that of the product

5204 Cotton sewing thread, whether or Manufacture from man-made staple Annual quota of 86 Metric tons not put up for retail sale fibres, not carded or combed or

otherwise prepared for spinning

5205 Cotton yarn (other than sewing Manufacture from man-made staple Annual quota of 2310 Metric tons thread), containing 85 % or more fibres, not carded or combed or

by weight of cotton, not put up for otherwise prepared for spinning retail sale

5206 Cotton yarn (other than sewing Manufacture from man-made staple Annual quota of 377 Metric tons thread), containing less than 85 % fibres, not carded or combed or

by weight of cotton, not put up for otherwise prepared for spinning retail sale

5207 Cotton yarn (other than sewing Manufacture from man-made staple Annual quota of 92 Metric tons thread) put up for retail sale fibres, not carded or combed or

otherwise prepared for spinning

2 See especially paragraph 4 in common provisions.

EU/KR/P1/ANNEX II(a)/en 3

HS heading Description of the product Working or processing carried out Annual quota on non-originating materials that

confers originating status

for exports from Korea into the EU

(1) (2) (3) (4)

5408 Woven fabrics of man-made Manufacture from man-made Annual quota of 17, 805, 290 square filament yarn filament yarns meters equivalent (SME)

or

Dyeing accompanied by at least 2 preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the undyed fabric used does not exceed 50 % of the ex-works price of the product

5508 Sewing thread of man-made staple Manufacture from man-made staple Annual quota of 286 Metric tons fibres, whether or not put up for fibres, not carded or combed or

retail sale otherwise prepared for spinning

5509 Yarn (other than sewing thread) of Manufacture from man-made staple Annual quota of 3437 Metric tons synthetic staple fibres, not put up fibres, not carded or combed or

for retail sale otherwise prepared for spinning

5510 Yarn (other than sewing thread) of Manufacture from man-made staple Annual quota of 1718 Metric tons artificial staple fibres, not put up fibres, not carded or combed or

for retail sale otherwise prepared for spinning

5511 Yarn (other than sewing thread) of Manufacture from man-made staple Annual quota of 203 Metric tons man-made staple fibres, put up for fibres, not carded or combed or

retail sale otherwise prepared for spinning

_______________

EU/KR/P1/ANNEX II(a)/en 4

ANNEX III

TEXT OF THE ORIGIN DECLARATION

The origin declaration, the text of which is given below, must be made out in accordance with the

footnotes. However, the footnotes do not have to be reproduced.

Bulgarian version

Износителят на продуктите, обхванати от този документ (митническо разрешение № … (1) )

декларира, че освен където ясно е отбелязано друго, тези продукти са с … преференциален

произход (2) .

Spanish version

El exportador de los productos incluidos en el presente documento (autorización aduanera n° … (1) )

declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial

… (2) .

Czech version

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení … (1) ) prohlašuje, že kromě

zřetelně označených mají tyto výrobky preferenční původ v … (2) .

EU/KR/P1/ANNEX III/en 1

Danish version

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr.

... (1) ), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ... (2) .

German version

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ... (1) ) der Waren, auf die sich dieses

Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben,

präferenzbegünstigte ... (2) Ursprungswaren sind.

Estonian version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. ... (1) ) deklareerib, et

need tooted on ... (2) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.

Greek version

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ΄αριθ.

... (1) ) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιµησιακής

καταγωγής ... (2) .

English version

The exporter of the products covered by this document (customs authorisation No ... (1) ) declares

that, except where otherwise clearly indicated, these products are of ... (2) preferential origin.

EU/KR/P1/ANNEX III/en 2

French version

L'exportateur des produits couverts par le présent document (autorisation douanière n° ... (1) ) déclare

que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ... (2) .

Italian version

L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. ... (1) )

dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ... (2) .

Latvian version

Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. … (1) ), deklarē, ka,

izĦemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no … (2) .

Lithuanian version

Šiame dokumente išvardintų prekių eksportuotojas (muitin÷s liudijimo Nr. … (1) ) deklaruoja, kad,

jeigu kitaip nenurodyta, tai yra … (2) preferencin÷s kilm÷s prek÷s.

Hungarian version

A jelen okmányban szereplı áruk exportıre (vámfelhatalmazási szám: … (1) ) kijelentem, hogy eltérı

jelzés hianyában az áruk kedvezményes … (2) származásúak.

EU/KR/P1/ANNEX III/en 3

Maltese version

L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana nru. … (1) )

jiddikjara li, ħlief fejn indikat b’mod ëar li mhux hekk, dawn il-prodotti huma ta’ oriāini

preferenzjali … (2) .

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ... (1) ),

verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële

... oorsprong zijn (2) .

Polish version

Eksporter produktów objętych tym dokumentem (upowaŜnienie władz celnych nr … (1) ) deklaruje,

Ŝe z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają … (2) preferencyjne pochodzenie.

Portuguese version

O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização

aduaneira n° (1) ), declara que, salvo expressamente indicado em contrário, estes produtos são de

origem preferencial ... (2) .

EU/KR/P1/ANNEX III/en 4

Romanian version

Exportatorul produselor ce fac obiectul acestui document (autorizaŃia vamală nr. … (1) ) declară că,

exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine

preferenŃială … (2) .

Slovenian version

(1)

Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št … ) izjavlja, da,

razen če ni drugače jasno navedeno, ima to blago preferencialno … (2) poreklo.

Slovak version

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia … (1) ) vyhlasuje, že okrem

zreteľne označených, majú tieto výrobky preferenčný pôvod v … (2) .

Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ... (1) ) ilmoittaa, että nämä tuotteet

ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita (2) .

Swedish version

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ... (1) )

försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ... ursprung (2) .

EU/KR/P1/ANNEX III/en 5

Korean version

  ¢ ¤ ¥ ¦ § ¨            ! # $ % '  ) 0

¡ ( £ ...

(1)

) ©   ©  , " &  (

1 2 $ 3     4 6 7 8 9   @ A 3 C D

, … (2) © 5 B .

……………………………………………………………............................................. (3)

(Place and date)

...…………………………………………………………………….............................. (4)

(Signature of the exporter, in addition to the name of the person signing the declaration has to be

indicated in clear script)

Notes

(1) When the origin declaration is made out by an approved exporter, the authorisation number of

the approved exporter must be entered in this space. When the origin declaration is not made

out by an approved exporter, the words in brackets shall be omitted or the space left blank.

EU/KR/P1/ANNEX III/en 6

(2) Origin of products to be indicated. When the origin declaration relates, in whole or in part, to

products originating in Ceuta and Melilla, the exporter must clearly indicate them in the

document on which the declaration is made out by means of the symbol "CM".

(3) These indications may be omitted if the information is contained on the document itself.

(4) In cases where the exporter is not required to sign, the exemption of signature also implies the

exemption of the name of the signatory.

_______________

EU/KR/P1/ANNEX III/en 7

ANNEX IV

COMMITTEE ON OUTWARD PROCESSING ZONES

ON THE KOREAN PENINSULA

• 1. 

  Recognising the Republic of Korea's constitutional mandate and security interests, and both

Parties' commitment to promoting peace and prosperity on the Korean Peninsula, and the

importance of intra-Korean economic cooperation toward that goal, a Committee on Outward

Processing Zones on the Korean Peninsula is established pursuant to Article 15.2.1

(Specialised Committees). The Committee shall review whether the conditions on the Korean

Peninsula are appropriate for further economic development through the establishment and

development of outward processing zones.

• 2. 

  The Committee shall be comprised of officials of the Parties. The Committee shall meet on

the first anniversary of the entry into force of this Agreement and at least once annually

thereafter, or at any time as mutually agreed.

• 3. 

  The Committee shall identify geographic areas that may be designated outward processing

zones. The Committee shall determine whether any such outward processing zone has met the

criteria established by the Committee. The Committee shall also establish a maximum

threshold for the value of the total input of the originating final good that may be added

within the geographic area of the outward processing zone.

_______________

EU/KR/P1/ANNEX IV/en 1

JOINT DECLARATION

CONCERNING THE PRINCIPALITY OF ANDORRA

• 1. 

  Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the HS

  shall be accepted by Korea as originating in the EU Party within the meaning of

  this Agreement.

• 2. 

  The Protocol Concerning the Definition of "Originating Products" and Methods of

Administrative Cooperation shall apply mutatis mutandis for the purpose of defining the

originating status of the above-mentioned products.

JOINT DECLARATION

CONCERNING THE REPUBLIC OF SAN MARINO

• 1. 

  Products originating in the Republic of San Marino shall be accepted by Korea as originating

  in the EU Party within the meaning of this Agreement.

• 2. 

  The Protocol Concerning the Definition of "Originating Products" and Methods of

Administrative Cooperation shall apply mutatis mutandis for the purpose of defining the

originating status of the above-mentioned products.

EU/KR/P1/DC/en 1

JOINT DECLARATION

CONCERNING THE REVISION OF THE RULES OF ORIGIN

CONTAINED IN THE PROTOCOL CONCERNING THE DEFINITION

OF "ORIGINATING PRODUCTS" AND METHODS OF

ADMINISTRATIVE COOPERATION

• 1. 

  The Parties agree to review the rules of origin contained in the Protocol concerning the

  Definition of "Originating Products" and Methods of Administrative Cooperation and discuss

  the necessary amendments upon request of one of the Parties. While discussing the

amendments to the Protocol concerning the Definition of "Originating Products" and Methods

of Administrative Cooperation, the Parties shall take into account the development of

technologies, production processes, price fluctuations and all other factors, which might

justify the changes to the rules of origin.

• 2. 

  Annex II to the Protocol concerning the Definition of "Originating Products" and Methods of

Administrative Cooperation will be adapted in accordance with the periodical changes to

the HS.

JOINT DECLARATION ON THE EXPLANATORY NOTES

The Parties agree to the necessity to establish Explanatory Notes to this Protocol. The Notes shall

be implemented by the Parties in accordance with their internal procedures.

EU/KR/P1/DC/en 2

EXPLANATORY NOTES

• 1. 

  For the purposes of Article 1, manufacture includes harvesting, trapping, producing, breeding

  and disassembly.

• 2. 

  For the purposes of Article 1(g), ascertainable means "established in accordance with the

  Customs Valuation Agreement".

• 3. 

  For the purposes of Article 5.1(b), the value of non-originating material can be acquired by

  deducting from the ex-works price of the product the value of originating material, including

  self-produced originating material used in producing the resulting non-originating material.

• 4. 

  The value of originating material that is self-produced includes all the costs incurred in the

production of the material and an amount for profit equivalent to the profit added in the

normal course of trade.

• 5. 

  For the purposes of Article 6, "simple" describes activities which need neither special skills

  nor machines, apparatus or equipment especially produced or installed for carrying out the

activity. However, simple mixing does not include chemical reaction. Chemical reaction

means a process, including a biochemical process, which results in a molecule with a new

structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by

altering the spatial arrangement of atoms in molecule.

EU/KR/P1/DC/en 3

• 6. 

  For the purposes of Article 10, neutral elements, for example, will include:

  (a) energy and fuel;

  (b) plant and equipment;

  (c) machines and tools; and

(d) goods which do not enter and which are not intended to enter into the final composition

of the product.

• 7. 

  For the purposes of Article 11, identical and interchangeable materials means materials being

of the same kind and commercial quality, possessing the same technical and physical

characteristics, and which cannot be distinguished from one another for origin purposes, once

they are incorporated into the finished product.

• 8. 

  For the purposes of Article 11, specific "period" will be determined in accordance with the

  relevant domestic laws and regulations of each Party.

• 9. 

  Only for the following specific reasons, the preferential treatment may be refused without

verification of the proof of origin as the proof can be considered as inapplicable when:

(a) the requirements on direct transport of Article 13 have not been fulfilled;

EU/KR/P1/DC/en 4

(b) the proof of origin is produced subsequently for goods that were initially

imported fraudulently;

(c) the proof of origin has been issued by an exporter from a non-party to this Agreement;

(d) the importer fails to submit a proof of origin to the customs authorities of the importing

Party within the period specified in legislation of the importing Party.

• 10. 

  For the purposes of the Joint Declaration concerning the Principality of Andorra, the customs

authorities of the Principality of Andorra shall be responsible for the application of the

Joint Declaration in the Principality of Andorra.

• 11. 

  For the purposes of the Joint Declaration concerning the Republic of San Marino, the customs

  authorities of the Italian Republic shall be responsible for the application of the Joint

  Declaration in the Republic of San Marino.

_______________

EU/KR/P1/DC/en 5

PROTOCOL

ON MUTUAL ADMINISTRATIVE ASSISTANCE

IN CUSTOMS MATTERS

EU/KR/P2/en 1

ARTICLE 1

Definitions

For the purposes of this Protocol:

(a) customs legislation shall mean any legal or regulatory provisions applicable in the territories

of the Parties, governing the import, export and transit of goods and their placing under any

other customs regime or procedure, including measures of prohibition, restriction and control;

(b) applicant authority shall mean a competent administrative authority which has been

designated by a Party for this purpose and which makes a request for assistance on the basis

of this Protocol;

(c) requested authority shall mean a competent administrative authority which has been

designated by a Party for this purpose and which receives a request for assistance on the basis

of this Protocol;

EU/KR/P2/en 2

(d) personal data shall mean all information relating to an identified or identifiable individual;

(e) operation in breach of customs legislation shall mean any violation or attempted violation of

customs legislation.

ARTICLE 2

Scope

• 1. 

  The Parties shall assist each other, in the areas within their competence, in the manner and

under the conditions laid down in this Protocol, to ensure the correct application of customs

legislation, in particular by preventing, investigating and combating operations in breach of

that legislation.

• 2. 

  Assistance in customs matters, as provided for in this Protocol, shall apply to any

administrative authority of the Parties which is competent for the application of this Protocol. It

shall not prejudice the rules governing mutual assistance in criminal matters. Nor shall it cover

information obtained under powers exercised at the request of a judicial authority, except where

communication of such information is authorised by that authority.

• 3. 

  Assistance to recover duties, taxes or fines is not covered by this Protocol.

EU/KR/P2/en 3

ARTICLE 3

Assistance on Request

• 1. 

  At the request of the applicant authority, the requested authority shall provide it with all

relevant information which may enable it to ensure that customs legislation is correctly applied,

including information regarding activities noted or planned which are or could be operations in

breach of customs legislation.

• 2. 

  At the request of the applicant authority, the requested authority shall inform it:

(a) whether goods exported from the territory of one of the Parties have been properly imported

into the territory of the other Party, specifying, where appropriate, the customs procedure

applied to the goods;

(b) whether goods imported into the territory of one of the Parties have been properly exported

from the territory of the other Party, specifying, where appropriate, the customs procedure

applied to the goods.

• 3. 

  At the request of the applicant authority, the requested authority shall, within the framework

of its legal or regulatory provisions, take the necessary steps to ensure special surveillance of:

(a) natural or legal persons in respect of whom there are reasonable grounds for believing that

they are or have been involved in operations in breach of customs legislation;

EU/KR/P2/en 4

(b) places where stocks of goods have been or may be assembled in such a way that there are

reasonable grounds for believing that these goods are intended to be used in operations in

breach of customs legislation;

(c) goods that are or may be transported in such a way that there are reasonable grounds for

believing that they are intended to be used in operations in breach of customs legislation;

(d) means of transport that are or may be used in such a way that there are reasonable grounds for

believing that they are intended to be used in operations in breach of customs legislation.

ARTICLE 4

Spontaneous Assistance

The Parties shall assist each other, at their own initiative and in accordance with their legal or

regulatory provisions, if they consider that to be necessary for the correct application of customs

legislation, particularly by providing information obtained pertaining to:

(a) activities which are or appear to be operations in breach of customs legislation and which may

be of interest to the other Party;

(b) new means or methods employed in carrying out operations in breach of customs legislation;

(c) goods known to be subject to operations in breach of customs legislation;

EU/KR/P2/en 5

(d) natural or legal persons in respect of whom there are reasonable grounds for believing that

they are or have been involved in operations in breach of customs legislation;

(e) means of transport in respect of which there are reasonable grounds for believing that they

have been, are, or may be used in operations in breach of customs legislation.

ARTICLE 5

Delivery, Notification

At the request of the applicant authority, the requested authority shall, in accordance with legal or

regulatory provisions applicable to the latter, take all necessary measures in order:

(a) to deliver any documents; or

(b) to notify any decisions,

emanating from the applicant authority and falling within the scope of this Protocol, to an addressee

residing or established in the territory of the requested authority.

Requests for delivery of documents or notification of decisions shall be made in writing in an

official language of the requested authority or in a language acceptable to that authority.

EU/KR/P2/en 6

ARTICLE 6

Form and Substance of Requests for Assistance

• 1. 

  Requests pursuant to this Protocol shall be made in writing. They shall be accompanied by the

documents necessary to enable compliance with the request. When required because of the urgency

of the situation, oral requests may be accepted, but must be confirmed in writing immediately.

• 2. 

  Requests pursuant to paragraph 1 shall include the following information:

(a) the applicant authority;

(b) the measure requested;

(c) the object of and the reason for the request;

(d) the legal or regulatory provisions and other legal elements involved;

(e) indications as exact and comprehensive as possible on the natural or legal persons who are the

target of the investigations;

(f) a summary of the relevant facts and of the enquiries already carried out.

• 3. 

  Requests shall be submitted in an official language of the requested authority or in a language

acceptable to that authority.

EU/KR/P2/en 7

• 4. 

  If a request does not meet the formal requirements set out above, its correction or completion

may be requested; in the meantime precautionary measures may be ordered.

ARTICLE 7

Execution of Requests

• 1. 

  In order to comply with a request for assistance, the requested authority shall proceed, within

the limits of its competence and available resources, as though it were acting on its own account or

at the request of other authorities of that same Party, by supplying information already possessed,

by carrying out appropriate enquiries or by arranging for them to be carried out. This provision shall

also apply to any other authority to which the request has been addressed by the requested authority

when the latter cannot act on its own.

• 2. 

  Requests for assistance shall be executed in accordance with the legal or regulatory provisions

of the requested Party.

• 3. 

  Duly authorised officials of a Party may, with the agreement of the other Party involved and

subject to the conditions laid down by the latter, be present to obtain in the offices of the requested

authority or any other concerned authority in accordance with paragraph 1, information relating to

activities that are or may be operations in breach of customs legislation which the applicant

authority needs for the purposes of this Protocol.

EU/KR/P2/en 8

• 4. 

  Duly authorised officials of a Party involved may, with the agreement of the other Party

involved and subject to the conditions laid down by the latter, be present at enquiries carried out in

the latter's territory.

ARTICLE 8

Form in which Information is to be Communicated

• 1. 

  The requested authority shall communicate results of enquiries to the applicant authority in

writing together with relevant documents, certified copies or other items.

• 2. 

  This information may be in computerised form.

• 3. 

  Original documents shall be transmitted only upon request in cases where certified copies

would be insufficient. These originals shall be returned at the earliest opportunity.

ARTICLE 9

Exceptions to the Obligation to Provide Assistance

• 1. 

  Assistance may be refused or may be subject to the satisfaction of certain conditions or

requirements, in cases where a Party is of the opinion that assistance under this Protocol would:

EU/KR/P2/en 9

(a) be likely to prejudice the sovereignty of a Member State of the European Union or that of

Korea which has been requested to provide assistance under this Protocol; or

(b) be likely to prejudice public policy, security or other essential interests, in particular in the

cases referred to under Article 10.2; or

(c) violate an industrial, commercial or professional secret.

• 2. 

  Assistance may be postponed by the requested authority on the ground that it will interfere

with an ongoing investigation, prosecution or proceeding. In such a case, the requested authority

shall consult with the applicant authority to determine if assistance can be given subject to such

terms or conditions as the requested authority may require.

• 3. 

  Where the applicant authority seeks assistance which it would itself be unable to provide if so

requested, it shall draw attention to that fact in its request. It shall then be for the requested

authority to decide how to respond to such a request.

• 4. 

  For the cases referred to in paragraphs 1 and 2, the decision of the requested authority and the

reasons therefor must be communicated to the applicant authority without delay.

EU/KR/P2/en 10

ARTICLE 10

Information Exchange and Confidentiality

• 1. 

  Any information communicated in whatsoever form pursuant to this Protocol shall be of a

confidential or restricted nature, depending on the rules applicable in each Party. It shall be covered

by the obligation of official secrecy and shall enjoy the protection extended to similar information

under the relevant laws of the Party that received it and the corresponding provisions applying to

European Union authorities.

• 2. 

  Personal data may be exchanged only where the Party which may receive them undertakes to

protect such data in at least an equivalent way to the one applicable to that particular case in the

Party that may supply them.

• 3. 

  The use, in judicial or administrative proceedings instituted in respect of operations in breach

of customs legislation, of information obtained under this Protocol, is considered to be for the

purposes of this Protocol. Therefore, the Parties may, in their records of evidence, reports and

testimonies and in proceedings and charges brought before the courts, use as evidence information

obtained and documents consulted in accordance with the provisions of this Protocol. The

competent authority which supplied that information or gave access to those documents shall be

notified of such use.

EU/KR/P2/en 11

• 4. 

  Information obtained shall be used solely for the purposes of this Protocol. Where one of the

Parties wishes to use such information for other purposes, it shall obtain the prior written consent of

the authority which provided the information. Such use shall then be subject to any restrictions laid

down by that authority.

ARTICLE 11

Experts and Witnesses

An official of a requested authority may be authorised to appear, within the limitations of the

authorisation granted, as an expert or witness in judicial or administrative proceedings regarding the

matters covered by this Protocol, and produce such objects, documents or certified copies thereof,

as may be needed for the proceedings. The request for appearance must indicate specifically before

which judicial or administrative authority the official will have to appear, on what matters and by

virtue of what title or qualification the official will be questioned.

ARTICLE 12

Assistance Expenses

The Parties shall waive all claims on each other for the reimbursement of expenses incurred

pursuant to this Protocol, except, as appropriate, for expenses to experts and witnesses, and those to

interpreters and translators who are not public service employees.

EU/KR/P2/en 12

ARTICLE 13

Implementation

• 1. 

  The implementation of this Protocol shall be entrusted on the one hand to the customs

authorities of Korea and on the other hand to the competent services of the European Commission

and the customs authorities of the Member States of the European Union as appropriate. They shall

decide on all practical measures and arrangements necessary for its application, taking into

consideration the rules in force in particular in the field of data protection. They may recommend to

the competent bodies amendments which they consider should be made to this Protocol.

• 2. 

  The Parties shall consult each other and subsequently keep each other informed of the detailed

rules of implementation which are adopted in accordance with the provisions of this Protocol.

ARTICLE 14

Other Agreements

• 1. 

  Taking into account the respective competences of the European Union and the

Member States of the European Union, the provisions of this Protocol shall:

(a) not affect the obligations of the Parties under any other international agreement

or convention;

EU/KR/P2/en 13

(b) be deemed complementary to agreements on mutual assistance which have been or may be

concluded between individual Member States of the European Union and Korea; and

(c) not affect the European Union provisions governing the communication between the

competent services of the European Commission and the customs authorities of the

Member States of the European Union of any information obtained under this Protocol which

could be of interest to the European Union.

• 2. 

  Notwithstanding the provisions of paragraph 1, the provisions of this Protocol shall take

precedence over the provisions of any bilateral agreement on mutual assistance which has been or

may be concluded between individual Member States of the European Union and Korea insofar as

the provisions of the latter are incompatible with those of this Protocol.

• 3. 

  In respect of questions relating to the applicability of this Protocol, the Parties shall consult

each other to resolve the matter in the framework of the Customs Committee set up under

Article 6.16 (Customs Committee) of this Agreement.

EU/KR/P2/en 14

PROTOCOL

ON CULTURAL COOPERATION

EU/KR/P3/en 1

The Parties,

AFTER HAVING RATIFIED the UNESCO Convention on the Protection and Promotion of the

Diversity of Cultural Expressions adopted in Paris on 20 October 2005 (the "UNESCO

Convention"), which entered into force on 18 March 2007, according to the procedure set in

Article 15.10.3 (Entry into force), intending to effectively implement the UNESCO Convention and

to cooperate within the framework of its implementation, building upon the principles of the

Convention and developing actions in line with its provisions;

RECOGNISING the importance of the cultural industries and the multi-faceted nature of cultural

goods and services as activities of cultural, economic and social value;

RECOGNISING that the process supported by this Agreement adds up to a global strategy aimed at

promoting equitable growth and the reinforcement of economic, trade and cultural cooperation

between the Parties;

RECALLING that the objectives of this Protocol are complemented and supported by existing and

future policy instruments managed in other frameworks, with a view to:

(a) REINFORCING the capacities and independence of the Parties' cultural industries;

EU/KR/P3/en 2

(b) PROMOTING local/regional cultural content;

(c) RECOGNISING, protecting and promoting cultural diversity as a condition for a successful

dialogue between cultures; and

(d) RECOGNISING, protecting and promoting cultural heritage, as well as promoting its

recognition by local populations and recognising its value as a means for expressing

cultural identities;

STRESSING the importance of facilitating cultural cooperation between the Parties, and for that

purpose to take into account, on a case by case basis, inter alia, the degree of development of their

cultural industries, the level and structural imbalances of cultural exchanges and the existence of

schemes for the promotion of local/regional cultural content,

AGREE AS FOLLOWS:

ARTICLE 1

Scope, Objectives and Definitions

• 1. 

  Without prejudice to the other provisions of this Agreement, this Protocol sets up the

framework within which the Parties shall cooperate for facilitating exchanges regarding cultural

activities, goods and services, including inter alia, in the audio-visual sector.

EU/KR/P3/en 3

• 2. 

  The exclusion of audio-visual services from the scope of Chapter Seven (Trade in Services,

Establishment and Electronic Commerce) is without prejudice to the rights and obligations derived

from this Protocol. For any issue relating to the implementation of this Protocol, the Parties shall

have recourse to the procedures provided under Articles 3 and 3bis.

• 3. 

  While preserving and further developing their capacity to elaborate and implement their

cultural policies, with a view to protecting and promoting cultural diversity, the Parties shall

endeavor to collaborate with the aim of improving the conditions governing their exchanges of

cultural activities, goods and services and redressing the structural imbalances and asymmetrical

patterns which may exist in exchanges.

• 4. 

  For the purposes of this Protocol:

cultural diversity, cultural content, cultural expressions, cultural activities, goods and services, and

cultural industries have the same meaning as defined and used in the UNESCO Convention; and

artists and other cultural professionals and practitioners means natural persons that perform cultural

activities, produce cultural goods or participate in the direct supply of cultural services.

EU/KR/P3/en 4

SECTION A

HORIZONTAL PROVISIONS

ARTICLE 2

Cultural Exchanges and Dialogue

• 1. 

  The Parties shall aim at fostering their capacities to determine and develop their cultural

policies, developing their cultural industries and enhancing exchange opportunities for cultural

goods and services of the Parties, including through entitlement to benefit from schemes for the

promotion of local/regional cultural content.

• 2. 

  The Parties shall cooperate to foster the development of a common understanding and

enhanced exchange of information on cultural and audio-visual matters through a dialogue, as well

as on good practices in the field of intellectual property rights protection. This dialogue will take

place within the Committee on Cultural Cooperation as well as in other relevant forums as and

when appropriate.

EU/KR/P3/en 5

ARTICLE 3

Committee on Cultural Cooperation

• 1. 

  No later than six months after this Protocol is applied, a Committee on Cultural Cooperation

shall be established. The Committee on Cultural Cooperation shall comprise senior officials from

within the administration of each Party who have expertise and experience in cultural matters

and practices.

• 2. 

  The Committee on Cultural Cooperation shall meet within the first year after this Protocol is

applied, and thereafter as necessary and at least once a year, to oversee the implementation of

this Protocol.

• 3. 

  By derogation from the institutional provisions of Chapter Fifteen (Institutional, General and

Final Provisions), the Trade Committee shall have no jurisdiction over this Protocol and the

Committee on Cultural Cooperation shall exercise all functions of the Trade Committee as regards

this Protocol, where such functions are relevant for the purposes of implementing this Protocol.

• 4. 

  Each Party shall designate an office within its administration that shall serve as a Domestic

Contact Point with the other Party for the purposes of implementing this Protocol.

• 5. 

  Each Party shall establish a Domestic Advisory Group(s) on cultural cooperation, comprised

of cultural and audio-visual representatives active in the fields covered by this Protocol, to be

consulted on issues related to the implementation of this Protocol.

EU/KR/P3/en 6

• 6. 

  A Party may request consultations with the other Party in the Committee on Cultural

Cooperation regarding any matter of mutual interest arising under this Protocol. The Committee on

Cultural Cooperation shall thereafter promptly convene and make every attempt to arrive at a

mutually satisfactory resolution of the matter. In doing so the Committee on Cultural Cooperation

may seek the advice of either or both Parties' Domestic Advisory Group(s) and each Party may seek

the advice of its own Domestic Advisory Group(s).

ARTICLE 3bis

Dispute Settlement

Unless the Parties agree otherwise, and only in case the matter referred to in Article 3.6 of this

Protocol has not been satisfactorily addressed through the consultation procedure set out therein,

Chapter Fourteen (Dispute Settlement) shall apply to this Protocol subject to the

following modifications:

(a) All the references in Chapter Fourteen (Dispute Settlement) to the Trade Committee shall be

understood as referring to the Committee on Cultural Cooperation;

EU/KR/P3/en 7

(b) For the purposes of Article 14.5 (Establishment of the Arbitration Panel), the Parties shall

endeavour to agree on arbitrators having necessary knowledge and experience on the subject

matters of this Protocol. In the event that the Parties are unable to agree on the composition of

the arbitration panel, the selection by the lot, as set out in Article 14.5.3, will take place from

the list established under subparagraph (c) and not from the list established under

Article 14.18 (List of Arbitrators);

(c) The Committee on Cultural Cooperation shall, promptly after its establishment, establish a list

of 15 individuals who are willing and able to serve as arbitrators. Each Party shall propose

five individuals to serve as arbitrators. The Parties shall also select five individuals who are

not nationals of either Party and who shall act as chairperson to the arbitration panel. The

Committee on Cultural Cooperation will ensure that the list is always maintained at this level.

Arbitrators shall have knowledge and experience on the subject matter of this Protocol. In

serving as arbitrators, they shall be independent, serve in their individual capacity and not

take instructions from any organisation or government with regard to matters related to the

dispute, and shall comply with Annex 14-C (Code of Conduct for Members of Arbitration

Panels and Mediators);

(d) In selecting obligations to suspend pursuant to Article 14.11.2 (Temporary Remedies in case

of Non-compliance) in a dispute arising under this Protocol, the complaining Party may only

suspend obligations arising from this Protocol; and

(e) Notwithstanding Article 14.11.2, in selecting obligations to suspend in disputes other than

those arising under this Protocol, the complaining Party may not suspend obligations arising

from this Protocol.

EU/KR/P3/en 8

ARTICLE 4

Artists and Other Cultural Professionals and Practitioners

• 1. 

  The Parties shall endeavour to facilitate, in conformity with their respective legislation, the

entry into and temporary stay in their territories of artists and other cultural professionals and

practitioners from the other Party, who cannot avail themselves of commitments undertaken on the

basis of Chapter Seven (Trade in Services, Establishment and Electronic Commerce) and who

are either:

(a) artists, actors, technicians and other cultural professionals and practitioners from the other

Party involved in the shooting of cinematographic films or television programmes; or

(b) artists and other cultural professionals and practitioners such as visual, plastic and performing

artists and instructors, composers, authors, providers of entertainment services and other

similar professionals and practitioners from the other Party involved in cultural activities such

as, for example, the recording of music or contributing an active part to cultural events such

as literary fairs and festivals, among other activities,

EU/KR/P3/en 9

provided that they are not engaged in selling their services to the general public or in supplying

their services themselves, do not on their own behalf receive any remuneration from a source

located within the Party where they are staying temporarily, and are not engaged in the supply of a

service in the framework of a contract concluded between a legal person who has no commercial

presence in the Party where the artist or other cultural professional or practitioner is staying

temporarily and a consumer in that Party.

• 2. 

  The entry into, and temporary stay in territories of the Parties under paragraph 1, when

allowed, shall be for a period of up to 90 days in any 12 month period.

• 3. 

  The Parties shall endeavour to facilitate, in conformity with their respective legislation, the

training of, and increased contacts between, artists and other cultural professionals and practitioners

such as:

(a) theatrical producers, singer groups, band and orchestra members;

(b) authors, composers, sculptors, entertainers and other individual artists;

(c) artists and other cultural professionals and practitioners participating in the direct supply of

circus, amusement park and similar attraction services; and

(d) artists and other cultural professionals and practitioners participating in the direct supply of

ballroom or discotheque services and dance instructors.

EU/KR/P3/en 10

SECTION B

SECTORAL PROVISIONS

SUB-SECTION A

PROVISIONS RELATED TO AUDIO-VISUAL WORKS

ARTICLE 5

Audio-visual Co-productions

• 1. 

  For the purposes of this Protocol, a co-production means an audio-visual work produced by

producers of both Korea and the EU Party into which those producers have invested in accordance

with the terms of this Protocol 1 .

1 In the case of Korea, there is a recognition procedure for co-productions, conducted by the

Korean Communications Commission for broadcasting programmes, and the Korean Film Council for films. This recognition procedure is limited to technical check aimed at ensuring that the co-production fulfils the criteria set in paragraph 6. Recognition will be granted to any co-production fulfilling these criteria.

EU/KR/P3/en 11

• 2. 

  The Parties shall encourage the negotiation of new and implementation of existing

co-production agreements between one or several Member States of the European Union and Korea.

The Parties reaffirm that the Member States of the European Union and Korea may grant financial

benefits to co-produced audio-visual works as defined in relevant existing or future bilateral

co-production agreements to which one or several Member States of the European Union and Korea

are parties.

• 3. 

  The Parties, in conformity with their respective legislation, shall facilitate co-productions

between producers from the EU Party and Korea, including through entitlement for co-productions

to benefit from respective schemes for the promotion of local/regional cultural content.

• 4. 

  Co-produced audio-visual works shall be entitled to benefit from EU Party scheme for the

promotion of local/regional cultural content referred to in paragraph 3 in the form of qualification as

European works in accordance with Article 1(n)(i) of Directive 89/552/EEC i as amended by

Directive 2007/65/EC i, or by its subsequent amendments for the purposes of the requirements for

the promotion of audio-visual works as provided for by Articles 4.1 and 3i.1 of

Directive 89/552/EEC i as amended by Directive 2007/65/EC i, or by its subsequent amendments 2 .

2 Amendments of the legislation shall be without prejudice to the application of paragraph 10.

EU/KR/P3/en 12

• 5. 

  Co-produced audio-visual works shall be entitled to benefit from Korean schemes for the

promotion of local/regional cultural content referred to in paragraph 3 in the form of qualification as

Korean works for the purposes of Article 40 of the Promotion of Motion Pictures and Video

Products Act (Act No. 9676, May 21, 2009), or its subsequent amendments and of Article 71 of the

Broadcasting Act (Act No. 9280, Dec. 31, 2008), or its subsequent amendments and Notice on

Programming Ratio (Korea Communications Commission Notice No. 2008-135, Dec. 31, 2008), or

its subsequent amendments .3 .

• 6. 

  The entitlement for co-productions to benefit from the respective schemes for the promotion

of local/regional cultural content referred to in paragraphs 4 and 5 shall be granted on the

following conditions:

(a) The co-produced audio-visual works are realised between undertakings which are owned and

continue to be owned, whether directly or by majority participation, by a Member State of the

European Union or Korea respectively and/or by nationals of a Member State of the

European Union or nationals of Korea respectively;

(b) The representative director(s) or manager(s) of the co-producing undertakings have the

nationality of a Member State of the European Union and Korea respectively and can

demonstrate their domicile therein;

3 Ibidem.

EU/KR/P3/en 13

(c) Participation of producers from two Member States of the European Union will be necessary

for each co-produced audio-visual work, other than animation works. With respect to

animation works participation of producers from three Member States of the European Union

will be necessary. The proportion of financial contribution of a producer or producers of each

Member State of the European Union shall be no less than 10 percent;

(d) The minimum respective financial contributions to a co-produced audio-visual work other

than animation works, of the producers of the EU Party (taken together) and the producers of

Korea (taken together) may not be less than 30 percent of the total production cost of the

audio-visual work. With respect to animation works this contribution may not be less

than 35 percent of the total production cost;

(e) The contribution of each Party's producers (taken together) includes effective technical and

artistic participation and a balance is ensured between the two Parties' contributions. In

particular, in co-produced audio-visual works other than animation works the technical and

artistic contribution of each Party's producers (taken together) shall not vary by more

than 20 percentage points compared to their financial contribution and cannot in any case

represent more than 70 percent of the overall contribution. With respect to animation works

the technical and artistic contribution of each Party's producers (taken together) shall not vary

by more than 10 percentage points compared to their financial contribution and cannot in any

case represent more than 65 percent of the overall contribution;

EU/KR/P3/en 14

(f) Participation of producers from third countries that have ratified the UNESCO Convention in

a co-produced audio-visual work is accepted to a maximum of 20 percent, where possible, of

the total production costs and/or the technical and artistic contribution to the

audio-visual work.

• 7. 

  The Parties reaffirm that the entitlement for co-productions to benefit from their respective

schemes for the promotion of local/regional cultural content referred to in paragraphs 4 and 5

ensures reciprocal benefits, and that the co-productions fulfilling the criteria of paragraph 6 are

awarded the status of European/Korean works referred to in paragraphs 4 and 5 respectively without

any conditions additional to those of paragraph 6.

• 8. 

  (a) The entitlement for co-productions to benefit from the respective schemes for the

promotion of local/regional cultural content referred to in paragraphs 4 and 5 is

established for a period of three years following the application of this Protocol. Upon

advice from the Domestic Advisory Groups, six months before the expiry, the

Committee on Cultural Cooperation will co-ordinate in order to assess the results of the

implementation of the entitlement in terms of enhancement of cultural diversity and

mutually beneficial cooperation on co-produced works.

(b) The entitlement will be renewed for a duration of three years and shall thereafter be

automatically renewed for further successive periods of the same duration, unless a

Party terminates the entitlement by giving notice in writing at least three months before

the expiry of the initial or any subsequent period. Six months before the expiry of each

renewed period, the Committee on Cultural Cooperation will conduct an assessment on

similar terms as described in subparagraph (a).

EU/KR/P3/en 15

(c) Unless the Parties decide otherwise, termination of such entitlement shall not prevent

the co-productions from benefiting from the respective schemes for the promotion of

local/regional cultural content referred to in paragraphs 4 and 5 under the conditions of

paragraph 6, if the date of the first broadcasting or projection of such co-productions in

the respective territories is prior to expiry of any relevant period.

• 9. 

  Throughout the duration of the entitlement for co-productions to benefit from the schemes for

the promotion of local/regional content referred to in paragraphs 4 and 5, the Parties, notably

through the Domestic Advisory Groups will regularly monitor the implementation of paragraph 6

and report any problem that may arise in this respect to the Committee on Cultural Cooperation.

The Committee on Cultural Cooperation may review at the request of a Party, the entitlement for

co-productions to benefit from the schemes for the promotion of local/regional content referred to in

paragraphs 4 and 5 and/or the criteria referred to in paragraph 6.

• 10. 

  With prior notice of two months, a Party may suspend the entitlement to benefit from its

scheme(s) for the promotion of local/regional cultural content referred to in paragraphs 4 or 5, if the

rights reserved for co-produced works under these paragraphs are adversely affected as a result of

the other Party's modification of the relevant legislation referred to in these paragraphs. Before

proceeding to such suspension, the notifying Party shall discuss and review with the other Party in

the Committee on Cultural Cooperation the nature and impact of the legislative changes.

EU/KR/P3/en 16

ARTICLE 6

Other Audio-visual Cooperation

• 1. 

  The Parties strive to promote audio-visual works of the other Party through the organisation

of festivals, seminars and similar initiatives.

• 2. 

  The Parties shall facilitate, in addition to the dialogue referred to in Article 2.2 of this

Protocol, cooperation in the area of broadcasting with an aim to promote cultural exchange through

activities such as:

(a) promoting exchange of information and views on broadcasting policy and regulatory

framework between competent authorities;

(b) encouraging cooperation and exchange between the broadcasting industries;

(c) encouraging exchange of audio-visual works; and

(d) encouraging visits to and participation in international broadcasting events held in the

territory of the other Party.

• 3. 

  The Parties shall endeavour to facilitate the use of international and regional standards in

order to ensure compatibility and interoperability of audio-visual technologies, thereby contributing

to strengthening cultural exchanges. They shall cooperate towards this objective.

EU/KR/P3/en 17

• 4. 

  The Parties shall endeavour to facilitate rental and leasing of the technical material and

equipment, such as radio and television equipment, musical instruments and studio recording

equipment, necessary to create and record audio-visual works.

• 5. 

  The Parties shall endeavour to facilitate the digitalisation of audio-visual archives.

ARTICLE 7

Temporary Importation of Material and Equipment

for the Purpose of Shooting Audio-visual Works

• 1. 

  Each Party shall encourage as appropriate the promotion of its territory as a location for the

purpose of shooting cinematographic films and television programmes.

• 2. 

  Notwithstanding the provisions on trade in goods in this Agreement, the Parties shall, in

conformity with their respective legislation, examine and allow the temporary importation of the

technical material and equipment necessary to carry out the shooting of cinematographic films and

television programmes by cultural professionals and practitioners from the territory of a Party into

the territory of the other Party.

EU/KR/P3/en 18

SUB-SECTION B

PROMOTION OF CULTURAL SECTORS OTHER THAN AUDIO-VISUAL

ARTICLE 8

Performing Arts

• 1. 

  The Parties, in conformity with their respective legislation, shall facilitate through appropriate

programmes increased contacts between practitioners of performing arts in areas such as

professional exchanges and training including, inter alia, participation in auditions, development of

networks and promotion of networking.

• 2. 

  The Parties shall encourage joint productions in the fields of performing arts between

producers of one or several Member States of the European Union and Korea.

• 3. 

  The Parties shall encourage the development of international theatre technology standards and

the use of theatre stage signs, including through appropriate standardisation bodies. They shall

facilitate the cooperation towards this objective.

EU/KR/P3/en 19

ARTICLE 9

Publications

The Parties, in conformity with their respective legislation, shall facilitate exchange with and

dissemination of publications of the other Party through appropriate programmes in areas such as:

(a) organisation of fairs, seminars, literary events and other similar events related to publications,

including public reading mobile structures;

(b) facilitating co-publishing and translations; and

(c) facilitating professional exchanges and training for librarians, writers, translators, booksellers

and publishers.

EU/KR/P3/en 20

ARTICLE 10

Protection of Cultural Heritage Sites

and Historic Monuments

The Parties, in conformity with their respective legislation and without prejudice to the reservations

included in their commitments in the other provisions of this Agreement, shall encourage, in the

framework of appropriate programmes, exchanges of expertise and best practices regarding the

protection of cultural heritage sites and historic monuments bearing in mind the UNESCO world

heritage mission, including through facilitating the exchange of experts, collaboration on

professional training, awareness of the local public and counselling on the protection of the historic

monuments and protected spaces and on the legislation and implementation of measures related to

heritage, in particular its integration into local life.

EU/KR/P3/en 21

UNDERSTANDING ON THE CROSS-BORDER SUPPLY OF INSURANCE SERVICES

AS COMMITTED IN THE LISTS OF COMMITMENTS IN ANNEX 7-A

(LIST OF COMMITMENTS)

With respect to the cross-border supply of insurance services as committed in the lists of

commitments in Annex 7-A (List of Commitments), namely insurance of risks relating to:

(a) maritime shipping and commercial aviation and space launching and freight (including

satellites), with such insurance to cover any or all of the following: the goods being

transported, the vehicle transporting the goods and any liability arising therefrom; and

(b) goods in international transit,

the Parties confirm that where a Member State of the European Union requires that such supply be

made by suppliers established in the European Union, a Korean financial service supplier may

supply such services through its establishment to any other Member State of the European Union

without being established in the Member State of the European Union where the service is supplied.

For further clarification, such supply includes the production, distribution, marketing, sale and

delivery of the financial services.

Consultations shall continue between the European Commission and those Member States of the

European Union which retain such a requirement of establishment in the European Union to take

further steps towards the facilitation of the supply of these services in their territories. The EU Party

welcomes Korea's proposal to hold consultations in the future with a view to reaching

agreement thereon.

This Understanding shall constitute an integral part of this Agreement.

EU/KR/P3/DC/en 1

UNDERSTANDING ON THE KOREAN POSTAL REFORM PLAN 1

In the course of the negotiations of this Agreement, the delegation of Korea explained to the

delegation of the European Union the Korean government's intention on its postal reform plan.

In this context, Korea has drawn to the attention of the delegation of the European Union the

following aspects of its postal reform plan:

Korea intends to expand gradually the exceptions to the Korean Postal Authority's monopoly to

increase the scope of private delivery services that are permitted. This will be done through

amendments to the Postal Service Act, related laws, or their subordinate regulations.

(a) After these amendments are enacted, the scope of Korean Postal Authority's letter-posts will

be clearer through the redefinition of its concept, and the exceptions to the letter-posts

monopoly will be extended based on objective standards such as weight, price or a

combination thereof.

(b) In determining the nature and extent of such amendments, Korea will consider various

factors, including domestic market conditions, the experience of other countries with postal

liberalisation, and the need to ensure universal service. Korea plans to implement these

amendments within the next three years from the date of signature of this Agreement.

1 This Understanding is non-binding and not subject to Chapter Fourteen (Dispute Settlement).

EU/KR/P3/DC/en 2

In applying these reformed criteria Korea will provide non-discriminatory opportunities to all the

postal and express delivery service suppliers in Korea.

Korea will also amend Article 3 of the Enforcement Decree of the Postal Services Act, thereby

expanding the exceptions to the Korean Postal Authority monopoly to include all international

document express delivery services by the entry into force of this Agreement. For greater certainty,

international and domestic express delivery services of all documents are not subject to the postal

service monopolies in the Member States of the European Union.

EU/KR/P3/DC/en 3

UNDERSTANDING CONCERNING SPECIFIC COMMITMENTS

ON TELECOMMUNICATIONS SERVICES

The following understanding was reached between the delegations of Korea and the

European Union during the course of negotiations regarding specific commitments on

telecommunications services in this Agreement:

If a Party conditions the granting of a license to supply public telecommunications services to a

person of the Party in which a person of the other Party holds an equity interest on a finding that the

supply of such services would serve the public interest, the Party shall ensure that it: (i) bases any

such finding and the procedures for making such a finding on objective and transparent criteria; (ii)

employs a presumption in favor of finding that granting a license to a person of the Party in which a

person of the other Party holds an equity interest would serve the public interest; and (iii) develops

any such procedures consistent with Article 7.22 (Transparency and Confidential Information),

Article 7.23 (Domestic Regulation) and Article 7.36 (Resolution of Telecommunications Disputes).

This Understanding shall constitute an integral part of this Agreement.

EU/KR/P3/DC/en 4

UNDERSTANDING ON REGULATIONS RELATING TO ZONING,

URBAN PLANNING AND ENVIRONMENTAL PROTECTION

During the negotiations on Chapter Seven (Trade in Services, Establishment and Electronic

Commerce) of this Agreement, the Parties discussed regulations relating to zoning, urban planning

and environmental protection which are applicable in Korea and in the European Union at the time

of signature of this Agreement.

The Parties share the understanding that, in so far as regulations, including regulations relating to

zoning, urban planning and environmental protection, constitute non-discriminatory and

non-quantitative measures affecting establishment, they are not subject to scheduling.

Based on the common understanding above, the Parties confirm that specific measures maintained

by Korea in the following Acts are not subject to scheduling:

• - 

  Seoul Metropolitan Area Readjustment Planning Act

• - 

  Industrial Cluster Development and Factory Establishment Act

• - 

  Special Act on the Improvement of Air Environment in the Seoul Metropolitan Area

The Parties confirm their right to introduce new regulations relating to zoning, urban planning and

environmental protection.

This Understanding shall constitute an integral part of this Agreement.

EU/KR/P3/DC/en 5

JOINT DECLARATION ON TURKEY

The European Union recalls that according to the Customs Union in force between the

European Union and Turkey, the latter has the obligations in relation to countries which are not

members of the European Union to align itself on the Common Customs Tariff and, progressively,

with the preferential customs regime of the European Union, taking the necessary measures and

negotiating agreements on mutually advantageous basis with the countries concerned.

Consequently, the European Union had invited Korea to enter into negotiations with Turkey as soon

as possible.

Korea informs that Korea will enter into negotiations with Turkey based on the result of a joint

feasibility study on an agreement establishing a free trade area between Korea and Turkey.

EU/KR/P3/DC/en 6