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ANNEX 3A: TARIFF ELIMINATION SCHEDULES

SECTION 1 : TARIFF ELIMINATION SCHEDULE OF SINGAPORE

Pursuant to paragraph 1 of Article 3.4, Singapore shall eliminate customs duties on all originating goods from Korea as of the date of entry into force of this Agreement.

2

SECTION 2 : TARIFF ELIMINATION SCHEDULE OF KOREA

EXPLANATORY NOTES

1. The tariff elimination schedule in this Annex contains the following four columns for:
   

(a) HS Code which provides for the number used to describe goods in the

Harmonised System of Korea 2004;

(b) description which describes the product falling under the HS Code;

(c) base rate which provides the most-favoured-nation applied rate of duties

in effect as of January 1, 2004;

(d) category which provides the category or categories under which the product concerned falls for the purposes of tariff elimination:

(i) Year 0 provides for liberalisation on the date of the entry into force of the Agreement;

(ii) Year 5 provides for liberalisation over a transitional period of 5

years; and

(iii) Year 10 provides for liberalisation over a transitional period of 10

years.

1. The customs duties on imports into Korea originating from Singapore listed in the tariff elimination schedule under category Year 0, Year 5 and Year 10 shall be eliminated

in equal installments in accordance with the following timetable:

Percentages of annual tariff reduction

Category Entry

into force

Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year

10

Year 0 100%

3

1. For the purposes of this Section, Year 1 means the twelve-month period starting

on January 1 of the subsequent year after entry into force of this Agreement, if the date of entry into force of this Agreement falls before the last quarter of a year. If the date of entry into force of this Agreement is in the last quarter of a year, Year 1 means the twelve- month period starting on January 1 of the second year after the entry into force of this Agreement.

1. For the purposes of implementing tariff elimination under this Section, the following shall apply:
   

(a) the first reduction shall take place on the date of entry into force of this

Agreement; and

(b) the subsequent annual reductions shall take place on January 1 of Year 1

and each following year.

_{HS Code Description BASE RATE CATEGORY}

1. _{Other 9 Year 5}
2. B. Turkeys 9 Year 5
3. C. Other
4. Other excluding ducks 9 Year 5
5. 2. Other:
   1. A. Fowls of the species Gallus domesticus,weighing not more than 2,000g
6. _{(1) Pure-bred breeding animals Year 0}
7. (2)Other 9 Year 5
   1. B. Fowls of the species Gallus domesticus, weighing more than 2,000g
8. _{(1) Pure-bred breeding animals Year 0}
9. (2) Other 9 Year 5
10. C. Other
11. Turkeys 9 Year 5
12. Other excluding ducks 9 Year 5
13. Other live animals.
14. Mammals:
15. Primates 8 Year 5
    

1. Whales, dolphins and porpoises(mammals of the order Cetacea); manatees and dugongs(mammals of the order Sirenia)

1. _Other

1. Year 5
   

1. Dogs 8 Year 5
2. Rabbits and hares 8 Year 5
3. Deer 8 Year 5
4. Bears 8 Year 5
5. Other 8 Year 5
6. Reptiles(including snakes and turtles)
7. Snakes 8 Year 5
8. Fresh-water tortoises 8 Year 5
9. Turtles 8 Year 5
   

1. _{Other 8 Year 5}
2. Birds:
3. Birds of prey 8 Year 5
   

1. Psittaciformes (including parrots, parakeets, macaws and cockatoos)

1. Year 5
   

1. _{Other 8 Year 5}
2. Other
3. Amphibia 8 Year 5
4. Insects
5. Honey bees 8 Year 5
6. Other 8 Year 5
7. Annelida
8. Lug worms 8 Year 5
9. Yarn earth worms Year 0
10. Other 8 Year 5
11. Other 8 Year 5
12. Meat and edible meat offal
13. Meat of sheep or goats,fresh,chilled or frozen.
14. Carcasses and half-carcasses of lamb,fresh or chilled 22.5 Year 10
15. Other meat of sheep,fresh or chilled:
16. Carcasses and half-carcasses 22.5 Year 10
17. Other cuts with bone in 22.5 Year 10
18. Boneless 22.5 Year 10
19. Carcasses and half-carcasses of lamb,frozen 22.5 Year 10
20. Other meat of sheep,frozen:
21. Carcasses and half-carcesses 22.5 Year 10
22. Other cuts with bone in 22.5 Year 10
23. Boneless 22.5 Year 10
24. Meat of goats
25. Fresh or chilled 22.5 Year 10
26. Frozen 22.5 Year 10
    

1. _{Meat of horses,asses,mules or hinnies,fresh,chilled or frozen.}
   
2. Fresh or chilled 27 Year 10
3. Frozen 27 Year 10
4. Meat and edible offal,of the poultry of heading

_{01.05,fresh,chilled or frozen.}

1. _{Of turkeys:}
2. Not cut in pieces,fresh or chilled 18 Year 10
3. Not cut in pieces,frozen 18 Year 10
4. Cuts and offal,fresh or chilled
5. Cuts 18 Year 10
6. Offal
7. Liver 22.5 Year 10
8. Other 27 Year 10
9. Cuts and offal,frozen
10. Cuts 18 Year 10
11. Offal
12. Liver 22.5 Year 10
13. Other 27 Year 10
14. Other meat and edible meat offal,fresh,chilled or frozen.
15. Of rabbits or hares 22.5 Year 10
16. Frog's legs 18 Year 10
17. Of primates 18 Year 10
    

1. Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)

1. Year 5
   

1. _{Of reptiles (including snakes and turtles) 18 Year 10}
2. Other
3. Of deer 27 Year 10
4. Other
5. Of marine animals 30 Year 5
6. Other 18 Year 10
   

1. _{Pig fat, free of lean meat, and poultry fat,not rendered or}

otherwise extracted,fresh,chilled,frozen,salted,in brine,dried or smoked.

1. _{Pig fat Year 0}
2. Poultry fat Year 0
3. Meat and edible meat offal,salted,in brine,dried or smoked;

_{edible flours and meals of meat or meat offal.}

1. Other,including edibe flours and meals of meat and meat offal:
2. _{Of primates 22.5 Year 10}
   

1. Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)

22.5 Year 5

1. _{Of reptiles (including snakes and turtles) 22.5 Year 10}
2. Other
3. Edible flours and meals of meat or meat offal
4. Other excluding those of bovine, swine and poultry 22.5 Year 10
5. Other
6. Meat of sheep or goats 22.5 Year 10
7. Other excluding meat of poultry 22.5 Year 10
   1. Fish and crustaceans,molluscs and other aquatic invertebrates
8. _{Live fish.}
9. Ornamental fish
10. Gold carp Year 0
11. Other excluding tropical fish 10 Year 10
12. Other live fish:
    1. Trout(Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
13. _{Oncorhynchus apache and Oncorhynchus chrysogaster Year 0}
14. Other
15. Conger eel 10 Year 5
16. Sharp toothed eel Year 0
    

1. _Other
2. Tilapia Year 0
3. Other
4. Salmon Year 0
5. Grass carp Year 0
   1. Fish,fresh or chilled,excluding fish fillets and other fish meat of heading 03.04.
6. _{Salmonidae,excluding livers and roes:}
   1. Trout(Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
      

1. Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki,Oncorhynchus aquabonita, Oncorhynchus gilae

_{Year 0}

1. _{Oncorhynchus apache and Oncorhynchus chrysogaster Year 0}
2. Other 20 Year 5
   1. Flat fish(Pleuronectidae,Bothidae, Cynoglossidae,Soleidae,Scophthalmidae and Citharidae),excluding livers and roes:
3. _{Other 20 Year 5}
4. Tunas(of the genus Thunnus)skipjack or stripe-bellied bonito

_{(Euthynnus(Katsuwonus)pelamis),excluding livers and roes:}

1. Skipjack or stripe-bellied bonito 20 Year 5
2. Bigeye tunas (Thunnus obesus) 20 Year 5
3. Bluefin tunas (Thunnus thynnus) 20 Year 5
4. Southern bluefin tunas (Thunnus maccoyii) 20 Year 5
5. Other 20 Year 5
6. Other fish,excluding livers and roes:
7. Haddock(Melanogrammus aeglefinus) Year 0
8. Coalfish(pollachius virens) Year 0
   

1. Mackerel(Scomber scombrus,Scomber australasicus,Scomber japonicus)

1. Year 5
   

1. _{Dogfish and other sharks Year 0}
2. Eels(Anguilla spp.) Year 0
   

1. _{Livers and roes}
2. Livers 20 Year 5
3. Roes 20 Year 5
   1. Fish,frozen,excluding fish fillets and other fish meat of heading 03.04.
   2. Pacific salmon (Oncorhynchus nerka,Oncorhynchus gorbuscha, Onorchynchus keta, Oncorhynchus tschawytscha,Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus),excluding livers and roes:
      
4. Sockeye salmon (red salmon) (Oncorhynchus nerka) 10 Year 5
5. Other 10 Year 5
6. Other salmonidae,excluding livers and roes:
   

1. Trout(Salmo trutta,Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
2. Atlantic salmon(Salmo salar) and Danube salmon(Hucho hucho)

1. Year 5
   
2. Year 5
   

1. _{Other 10 Year 5}
   1. Flat fish(Pleuronectidae,Bothidae,Cynoglossidae,Soleidae, Scophthalmidae and Citharidae),excluding livers and roes:
      
   1. Sole(Solea spp.) 10 Year 5
      1. Tunas(of genus Thunnus),skipjack or stripe-bellied bonito(Euthynnus (Katsuwonus) pelamis),excluding livers and roes:
   2. _{Albacore or longfinned tunas (Thunnus alalunga) 10 Year 5}
   3. Yellowfin tunas(Thunnus albacares) 10 Year 10
   4. Skipjack or stripe-bellied bonito 10 Year 10
   5. Bigeye tunas (Thunnus obesus) 10 Year 10
   6. Other 10 Year 5
      

1. Cod(Gadus morhua,Gadus ogac,Gadus macrocephalus),excluding livers and roes
   1. _{Other fish, excluding livers and roes:}

1. Year 10
   

1. _{Haddock(Melanogrammus aeglefinus) Year 0}
2. Coalfish(Pollachius virens) Year 0
   

1. Mackerel(Scomber scombrus,Scomber australasicus,Scomber japonicus)

1. Year 10
   

1. _{Dogfish and other sharks 10 Year 5}
2. Eels(Anguilla spp.) Year 0
3. Sea bass(Dicentrarchus labrax,Dicentrarchus punctatus) 10 Year 5
4. Other
5. Other
6. Thorny head Year 0
7. Livers and roes
8. Livers 10 Year 5
9. Roes
10. Of alaska pollack 10 Year 5
    1. Fish fillets and other fish meat(whether or not minced),fresh,chilled or frozen.
    1. _{1. Fresh or chilled}
    2. Fillets
    3. Of conger-eel 20 Year 10
    4. Of plaice 20 Year 10
    5. Of bluefin tunas 20 Year 5
    6. Fish surimi 20 Year 10
    7. Other 20 Year 5
    8. 2. Frozen fillets
    9. Of alaska pollack 10 Year 10
    10. 3. Other
    11. Frozen fish surimi
    12. Of alaska pollack 10 Year 5
        1. Fish,dried,salted or in brine;smoked fish,whether or not cooked before or during the smoking process;flours,meals and pellets of fish, fit for human consumption.
           

1. _{Flours,meals and pellets of fish, fit for human consumption 20 Year 5}
   
2. Livers and roes of fish, dried, smoked,salted or in brine
3. Livers 20 Year 5
4. Roes,smoked 20 Year 10
5. Roes, salted or in brine
6. Of yellow corvina 20 Year 5
7. Fish fillets,dried,salted or in brine,but not smoked
8. Dried 20 Year 5
9. Salted or in brine 20 Year 5
10. Smoked fish,including fillets:
    

1. Pacific salmon(Oncorhynchus nerka, Oncorhynchus

gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus),Atlantic salmon(Salmo salar)and Danube salmon(Hucho hucho)

1. Year 5
   

1. _{Herrings(Clupea harengus,Clupea pallasii) 20 Year 10}
2. Other
3. Anchovies 20 Year 5
4. Alaska pollack 20 Year 10
5. Dried fish,whether or not salted but not smoked:
6. Cod(Gadus morhua,Gadus ogac,Gadus macrocephalus) 20 Year 5
7. Other
8. Sharks' fins 20 Year 5
9. Puffers 20 Year 5
10. Sharp toothed eel 20 Year 10
11. Sand lance 20 Year 10
12. Blenny or gunnel including juvenile white bait 20 Year 10
13. Other excluding anchovy, alaska pollack and yellow corvina 20 Year 5
    
    1. Fish, salted but not dried or smoked and fish in brine:
    2. Herrings(Clupea harengus,Clupea pallasii) 20 Year 5
       

1. _{Cod(Gadus morhua,Gadus ogac,Gadus macrocephalus) 20 Year 5}
2. Anchovies(Engraulis spp.)
3. Salt fermented anchovy 20 Year 5
4. Other
5. Salmon 20 Year 5
6. Trout 20 Year 5
7. Hair tail 20 Year 5
8. Sardines 20 Year 5
9. Horse mackerel 20 Year 5
10. Saury(including horn fish) 20 Year 5
    1. Crustaceans,whether in shell or not,live,fresh,chilled,frozen,dried,salted or in brine;crustaceans,in shell,cooked by steaming or by boiling in water,whether or not chilled,frozen,dried,salted or in brine;flours,meals and pellets of crustaceans,fit for human consumption.
11. _Frozen:
    

1. Rock lobster and other sea crawfish(Palinurus spp.,panulirus spp.,Jasus spp.)

1. Year 5
   

1. _{Lobsters(Homarus spp.) 20 Year 5}
2. Crabs
3. Crab meat 20 Year 5
4. King crabs 20 Year 5
   

1. Other,including flours,meals and pellets of crustaceans,fit for human consumption
   1. _{Not frozen:}
      1. Rock lobster and other sea crawfish(Palinurus spp.,panulirus spp.,Jasus spp.)

1. Year 5
   
2. Year 5
   

1. _{Lobsters(Homarus spp.) 20 Year 5}
2. Shrimps and prawns
3. Live,fresh or chilled 20 Year 10
4. Dried 20 Year 10
5. Crabs
   

1. _{Hen clams Year 0}
2. Adductors of shell fish Year 0
3. Baby clams Year 0
4. Other
5. Sea-squirts Year 0
6. Other excluding sea-cucumbers 20 Year 5
7. Salted or in brine
8. Molluscs
9. Hen clams Year 0
10. Top shells (salted or brine) Year 0
11. Other
12. Sea-cucumbers Year 0
13. Other excluding sea-urchins and jelly fish 20 Year 5
    1. Dairy produce; birds' eggs; natural honey; edible products of animal origin,not elsewhere specified or included
    2. Edible products of animal origin,not elsewhere specified or included.
14. _{Turtles' eggs 8 Year 5}
15. Salanganes' nests 8 Year 5
16. Other excluding royal jelly 8 Year 5
17. Products of animal origin,not elsewhere specified or included.
    

1. _{Human hair,unworked,whether or not washed or}

_{scoured;waste of human hair.}

1. Pigs',hogs' or boars' bristles and hair;badger hair and other brush making hair;waste of such bristles or hair.

_{Year 0}

1. _{Pigs',hogs' or boars' bristles and hair and waste thereof Year 0}
2. Other
3. Badger hair Year 0
4. Goat hair Year 0
5. Other Year 0
   1. Horsehair and horsehair waste,whether or not put up as a layer with or without supporting material.
      

1. _{Ivory,tortoise-shell,whalebone and whalebone}

hair,horns,antlers,hooves,nails,claws and beaks,unworked or simply prepared but not cut to shape;powder and wasted of these products.

1. _{1. Ivory; ivory powder and waste}
2. Ivory of elephant 8 Year 5
3. Rhinocercs horns 8 Year 5
4. Other 8 Year 5
5. 2. Other
6. B. Other
7. Tortoise shells and plates 8 Year 5
8. Whalebone and whale 8 Year 5
9. Pangolin shells and scales 8 Year 5
10. Hooves and claws(including nails) 8 Year 5
11. Other 8 Year 5
    1. Coral and similar materials,unworked or simply prepared but not otherwise worked;shells of molluscs,crustaceans or echinoderms and cuttle-bone,unworked or simply prepared but not cut to shape,powder and waste thereof.
12. _{Coral 8 Year 5}
13. Shells
14. Mother of pearl shells Year 0
15. Abalone shells Year 0
16. Oyster shells Year 0
17. Snail shells Year 0
18. Trocus shells Year 0
19. Agaya shells Year 0
    

1. Fresh water shells(Megalonaiasnervosa,Amblemaplicata,Quadrula quadrula spp.)

Year 0

1. _{Other Year 0}
2. Other Year 0
3. Natural sponges of animal origin. Year 0
   

1. _{Of swine Year 0}
2. Other Year 0
3. (4) Sinews and tendons 18 Year 10
4. (5) Other
5. Silkworm eggs 18 Year 10
6. Chrysalis of silk worm 8 Year 5
   

1. Dead animals,other than products of dead animals of Chapter

₃

1. Year 5
   

1. _{Paring and similar waste of rawhides or skins 8 Year 5}
2. Other 8 Year 5
   1. Live trees and other plants;bulbs,roots and the like;cut flowers and ornamental foliage.
   2. Bulbs,tubers,tuberous roots,corms,crowns and rhizomes,dormant,in growth or in flower; chicory plants and roots other than roots of heading 12.12.
   3. 1. Bulbs,tubers,tuberous roots,corms,crowns and rhizomes,dormant
   1. _{Of tulips 8 Year 5}
   2. Of lilies 8 Year 5
   3. Of dahlias 8 Year 5
   4. Of hyacinthus 8 Year 5
   5. Of gladiolus 8 Year 5
   6. Of iris 8 Year 5
   7. Of freesias 8 Year 5
   8. Of narcissus 8 Year 5
   9. Other 8 Year 5
      1. 2. Bulbs,tubers,tuberous roots,corms,crowns and rhizomes,in growth or in flower;chicory plants and roots
   10. _{Of tulips 8 Year 5}
   11. Of lilies 8 Year 5
   12. Of dahlias 8 Year 5
   13. Of hyacinthus 8 Year 5
   14. Of gladiolus 8 Year 5
       

1. _{2. Chicory:}
2. Witloof chicory (Cichorium intybus var. foliosum) 8 Year 10
3. Other 8 Year 5
   1. Carrots,turnips,salad beetroot,salsify,celeriac,radishes and similar edible roots,fresh or chilled.
4. _{1. Carrots and turnips}
5. B. Turnips 27 Year 10
6. 2. Other
7. Radishes 30 Year 10
8. Wasabi and horseradishes 27 Year 10
9. Other 27 Year 10
10. Leguminous vegetables,shelled or unshelled,fresh or chilled.
    
11. Peas (Pisum sativum) 27 Year 10
12. Beans (Vigna spp.,Phaseolus spp.) 27 Year 10
13. Other leguminous vegetables 27 Year 10
14. Other vegetables,fresh or chilled.
15. 1. Globe artichokes 27 Year 10
16. 3. Aubergines (egg-plants) 27 Year 10
17. 4. Celery other than celeriac 27 Year 10
18. 5. Mushrooms and truffles:
19. Other
    

1. Other excluding pine mushrooms, oak mushrooms, ling chiu mushrooms, oyster mushrooms and winter mushrooms

1. Year 10
   

1. _{8. Other}
2. Pumpkins 27 Year 10
   1. Vegetables(uncooked or cooked by steaming or boiling in water),frozen.
3. _{Potatoes 27 Year 10}
4. Leguminous vegetables, shelled or unshelled:
5. Peas (Pisum sativum) 27 Year 10
   

1. _{Beans (Vigna spp.,Phaseolus spp.) 27 Year 10}
2. Other 27 Year 10
   

1. Spinach,New Zealand spinach and orache spinach (garden spinach)

1. Year 10
   

1. _{Sweet corn 30 Year 10}
2. Other vegetables
3. Onions 27 Year 10
4. Garlic 27 Year 10
5. Carrots 27 Year 10
6. Fruits of the genus Capsicum or of the genus Pimenta 27 Year 10
   1. Vegetables provisionally preserved(for example,by sulphur dioxide gas,in brine,in sulphur water or in other preservative solutions),but unsuitable in that state for immediate consumption.
   1. _{Olives 27 Year 10}
   2. Cucumbers and gherkins 30 Year 10
   3. Mushrooms and Truffles:
   4. Mushrooms of the genus Agaricus 30 Year 10
   5. Other
   6. Other excluding truffles 30 Year 10
   7. Other vegetables;mixtures of vegetables
   8. Carrots 30 Year 10
      1. Dried vegetables,whole,cut,sliced,broken or in powder,but not further prepared.
   9. _{2. Mushrooms, wood ears (Auricularia spp.), jelly fungi}

_{(Tremella spp.) and truffles:}

1. _{A. Mushrooms of the genus Agaricus}
2. (1) Cultivated mushrooms(Agaricus bisporus) 30 Year 10
   

1. (2) Other 30% or

1,218won/k g,

whichever is the greater

Year 10

1. _{C. Jelly fungi (Tremella spp.) 30% or}

1,218won/k g,

whichever is the greater

_{Year 10}

1. _{D. Other}
2. (1) Mushrooms
3. (c) Ling chiu mushrooms 30% or

842won/kg, whichever is the greater

Year 10

1. _{(d) Oyster mushrooms 30 Year 10}
2. (e) Winter mushrooms 30 Year 10
   

1. Other excluding pine mushrooms and oak mushrooms 30% or

1,218won/k g,

whichever is the greater

Year 10

1. _{3. Other vegetables;mixtures of vegetables}
2. B. Other vegetables excluding garlic
3. (2) Radishes 30 Year 10
   

1. (3) Welsh onions 30% or

1,159won/k g,

whichever is the greater , but not more than

_54%

Year 10

1. _{(4) Carrots 30% or}

864won/kg, whichever is the greater

_{Year 10}

1. _{(6) Cabbages 30 Year 10}
2. (7) Taro stems 30 Year 10
3. (8)