Common use of Staging Clause in Contracts

Staging. In addition to the staging categories listed in paragraph 1 of Annex 2-A, this Schedule contains staging category X-0, X-0, A and B-2 : (a) customs duties on originating goods provided for in the items in staging category “S-2” shall remain at base rates before 1 January 2021, and be reduced to zero to five percent not later than 1 January 2021; (b) customs duties on originating goods provided for in the items in staging category “S-3” shall remain at base rates before 1 January 2017, and be reduced to 20 percent not later than 1 January 2017 and remain at the reduced rate before 1 January 2021, and be reduced to zero to five percent not later than 1 January 2021; (c) customs duties on originating goods provided for in the items in staging category “A” shall remain at base rates before 1 January 2021 and be reduced to not more than 50 percent not later than 1 January 2021; and (d) customs duties on originating goods provided for in the items in staging category “B-2” shall remain at base rates before 1 January 2021, and be reduced not less than by 20 percent of the Korea-ASEAN FTA’s applied MFN customs duty rates7 not later than 1 January 20218. 7 “Korea-ASEAN FTA’s applied MFN customs duty rates” means Viet Nam’s applied rates as of 1 January 2005. 8 For greater certainty, if the reduced customs duty rate in this subparagraph is higher than the base rate, the 1. This Appendix shall apply to TRQs provided for in this Agreement and set out modifications to the HSK that reflect the TRQs that Korea shall apply to certain originating goods under this Agreement. In particular, originating goods of Viet Nam included under this Appendix shall be subject to the rates of duty as set out in this Appendix in lieu of the rates of duty specified in Chapters 1 through 97 of the HSK. Notwithstanding any other provision of the HSK, originating goods of Viet Nam in the quantities described in this Appendix shall be permitted entry into the territory of Korea as provided for in this Appendix. Furthermore, any quantity of originating goods imported from Viet Nam under a TRQ provided for in this Appendix shall not be counted toward the in-quota amount of any TRQ provided for such goods elsewhere in the HSK. (a) The aggregate quantity of originating goods of Viet Nam described in subparagraph (c) that shall be permitted to enter free of customs duties in a particular year is specified below: Year Quantity (Metric Tons) 1 10,000 2 11,000 3 12,100 4 13,310 5 14,641 6 15,000 After year six, the in-quota quantity shall remain the same as the quantity of year six; (b) Customs duties on goods entered in aggregate quantities in excess of the quantities listed in subparagraph (a) shall be treated in accordance with staging category “E” as described in subparagraph 1(h) of Annex 2-A.; and (c) Subparagraphs (a) and (b) shall apply to the following HSK provisions: 0306161090, 0306169090, 0306171090, 0000000000, 0306261000, 0306271000, and 1605219000.

Staging. In addition to the staging categories listed in paragraph 1 of Annex 2-A, this Schedule contains staging category X-0categories 20-A, X-020-B, A PR-1 and B-2 PR-130: (a) customs duties on originating goods provided for in the items in staging category “S-220-A” shall remain at base rates before during years one through 10. Beginning on January 1 January 2021of the year 11, customs duties shall be removed in ten equal annual stages, and such goods shall be reduced to zero to five percent not later than duty-free, effective January 1 January 2021of year 20; (b) customs duties on originating goods provided for in the items in staging category “S-320-B” shall remain at base rates before during years one through 12. Beginning on January 1 January 2017of the year 13, customs duties shall be removed in eight equal annual stages, and such goods shall be reduced to 20 percent not later than duty-free, effective January 1 January 2017 and remain at the reduced rate before 1 January 2021, and be reduced to zero to five percent not later than 1 January 2021of year 20; (c) customs duties on originating goods provided for in the items in staging category “APR-1” shall remain at base rates before 1 January 2021 and be reduced to not more than 50 by one percent not later than 1 January 2021of the base rate on the date this Agreement enters into force; and (d) customs duties on originating goods provided for in the items in staging category “B-2PR-130” shall be reduced to 130 percent ad valorem in ten equal annual stages beginning on the date this Agreement enters into force, and such goods shall remain at base rates before 130 percent ad valorem, effective January 1 January 2021, and be reduced not less than by 20 percent of the Korea-ASEAN FTA’s applied MFN customs duty rates7 not later than 1 January 20218. 7 “Korea-ASEAN FTA’s applied MFN customs duty rates” means Viet Nam’s applied rates as of 1 January 2005. 8 For greater certainty, if the reduced customs duty rate in this subparagraph is higher than the base rate, theyear 10. 1. This Appendix shall apply applies to TRQs tariff rate quotas (TRQs) provided for in this Agreement and set sets out modifications to the HSK Harmonized Schedule of Korea (HSK) that reflect the TRQs that Korea shall apply to certain originating goods under this Agreement. In particular, originating goods of Viet Nam China included under this Appendix shall be subject to the rates of duty as set out in this Appendix in lieu of the rates of duty specified in Chapters 1 through 1-97 of the HSK. Notwithstanding any other provision of the HSK, originating goods of Viet Nam China in the quantities described in this Appendix shall be permitted entry into the territory of Korea as provided for in this Appendix. Furthermore, any quantity of originating goods imported from Viet Nam China under a TRQ provided for in this Appendix shall not be counted toward the in-quota amount of any TRQ provided for such goods elsewhere in the HSK. (a) The aggregate quantity of originating goods of Viet Nam described in subparagraph (c) China that shall be permitted to enter free of customs duties in a particular year duty is specified below: Year . No HSK 2012 Product Annual Quantity (Metric Tons) 1 10,000 0301999020 Puffer (live) 140 2 11,000 0301999070 Loaches (live) 3,200 3 12,100 0302899040 Angler (Monkfish) (fresh/chilled) 17 4 13,310 0303440000 Bigeye tunas (Thunnus obesus) (frozen) 270 5 14,641 0303899060 Angler (Monkfish) (frozen) 1,900 6 15,000 After year six0307511000 Poulp squid (live, the infresh, or chilled) 6,100 7 0307591020 Poulp squid (other) 19,400 8 0307714000 Baby clams (live, fresh, or chilled) 15,800 9 0307791030 Baby clams (frozen) 330 10 0307793020 Baby clams (salted or in brine) 290 11 0713329000 Small red (adzuki) beans(other) 3,000 12 1107100000 Malt (not roasted) 5,000 13 1108191000 Other starches (of sweet potato) 5,000 15 1201909000 Soya beans (other) 7,000 16 1207400000 Sesamum seeds 24,000 17 1605542091 Seasoned squid 980 18 1605542099 Squid (other, prepared or preserved) 1,300  Note: TRQs for HSK 1201903000 and 1201909000 should be limited to soya beans for human consumption, identity-quota quantity shall remain the same as the quantity of year six;preserved. (b1) Customs duties on goods entered Identity-preserved soya beans means a shipment of soya beans containing not less than 95 percent of any single variety of soya bean and not more than one percent of foreign material. (2) Identity preserved soya beans may not be shipped in aggregate quantities in excess of the quantities listed in subparagraph (a) bulk, but shall be treated shipped in accordance with staging category “E” as described in subparagraph 1(h) of Annex 2-A.; and (c) Subparagraphs (a) and (b) shall apply to the following HSK provisions: 0306161090, 0306169090, 0306171090, 0000000000, 0306261000, 0306271000, and 1605219000bags or containers.

Staging. In addition to the staging categories listed in paragraph 1 of Annex 2-AB (Tariff Elimination), this Schedule contains staging category X-0categories L, X-0M, A N, O, P, Q, T, U, V, W, X, Y, and B-2 Z: (a) customs duties on originating goods provided for in the items in staging category “S-2” L shall remain at base rates before 1 January 2021be removed in nine equal annual stages beginning on the date this Agreement enters into force, and such goods shall be reduced to zero to five percent not later than duty-free, effective January 1 January 2021of year nine; (b) customs duties on originating goods provided for in the items in staging category “S-3” M shall remain at base rates before 1 January 2017be removed in 12 equal annual stages beginning on the date this Agreement enters into force, and such goods shall be reduced to 20 percent not later than duty-free, effective January 1 January 2017 and remain at the reduced rate before 1 January 2021, and be reduced to zero to five percent not later than 1 January 2021of year 12; (c) customs duties on originating goods provided for in the items in staging category “A” N shall remain at base rates before 1 January 2021 and be reduced to not more than 50 30 percent not later than ad valorem in 15 equal annual stages beginning on the date this Agreement enters into force, and such goods shall be duty-free, effective January 1 January 2021; andof year 16; (d) customs duties on originating goods provided for in the items in staging category “B-2” O shall be removed in 18 equal annual stages beginning on the date this Agreement enters into force, and such goods shall be duty-free, effective January 1 of year 18; (e) duties on originating goods provided for in the items in staging category P shall be removed in 20 equal annual stages beginning on the date this Agreement enters into force, and such goods shall be duty-free, effective January 1 of year 20; (f) duties on originating goods provided for in the items in staging category Q shall be removed in equal annual stages beginning on the date this 1 Base rates include adjustment tariffs in effect on January 1, 2006, adopted pursuant to Article 69 of the Korea Customs Act. Agreement enters into force, and such goods shall be duty-free, effective January 1, 2014; (g) duties on originating goods provided for in the items in staging category T shall remain at base rates before during years one through ten. Beginning on January 1 January 2021of year 11, duties shall be reduced in five equal annual stages, and such goods shall be reduced not less than by 20 percent duty-free, effective January 1 of the Korea-ASEAN FTA’s applied MFN customs duty rates7 not later than 1 January 20218. 7 “Korea-ASEAN FTA’s applied MFN customs duty rates” means Viet Nam’s applied rates as of 1 January 2005. 8 For greater certainty, if the reduced customs duty rate in this subparagraph is higher than the base rate, theyear 15; 1. This Appendix shall apply to TRQs (h) duties on originating goods provided for in this Agreement and set out modifications to the HSK that reflect the TRQs that Korea shall apply to certain originating goods under this Agreement. In particular, originating goods of Viet Nam included under this Appendix items in staging category U shall be subject to the rates of duty as set out in this Appendix in lieu of the rates of duty specified in Chapters following provisions: (1) for goods entered into Korea from December 1 through 97 of the HSK. Notwithstanding any other provision of the HSKApril 30, originating goods of Viet Nam in the quantities described in this Appendix duties shall be permitted entry into the territory of Korea as provided for in this Appendix. Furthermore, any quantity of originating goods imported from Viet Nam under a TRQ provided for in this Appendix shall not be counted toward the in-quota amount of any TRQ provided for eliminated entirely and such goods elsewhere in the HSK. (a) The aggregate quantity of originating goods of Viet Nam described in subparagraph (c) that shall be permitted to enter duty- free of customs duties in a particular year is specified below: Year Quantity (Metric Tons) 1 10,000 2 11,000 3 12,100 4 13,310 5 14,641 6 15,000 After year six, on the in-quota quantity shall remain the same as the quantity of year six; (b) Customs duties on goods entered in aggregate quantities in excess of the quantities listed in subparagraph (a) shall be treated in accordance with staging category “E” as described in subparagraph 1(h) of Annex 2-A.date this Agreement enters into force; and (c2) Subparagraphs for goods entered into Korea from May 1 through November 30, duties shall remain at base rates during years one through seven. Beginning January 1 of year eight, duties shall be reduced in eight equal annual stages, and such goods shall be duty-free, effective January 1 of year 15; (ai) and (b) duties on originating goods provided for in the items in staging category V shall apply be subject to the following HSK provisions: 0306161090: (1) for goods entered into Korea from May 1 through October 15, 0306169090, 0306171090, 0000000000, 0306261000, 0306271000duties shall be removed in 17 equal annual stages beginning on the date this Agreement enters into force, and 1605219000such goods shall be duty-free, effective January 1 of year 17; and (2) for goods entered into Korea from October 16 through April 30, duties shall be reduced to 24 percent ad valorem on the date this Agreement enters into force. Beginning January 1 of year two, duties shall be removed in four equal annual stages, and such goods shall be duty-free, effective January 1 of year five; (j) duties on originating goods provided for in the items in staging category W shall be subject to the following provisions: (1) for goods entered into Korea from September 1 through the end of February, duties shall remain at base rates; and (2) for goods entered into Korea from March 1 through August 31, duties shall be reduced to 30 percent ad valorem on the date this Agreement enters into force. Beginning January 1 of year two, duties shall be removed in six equal annual stages, and such goods shall be duty-free, effective January 1 of year seven; (k) duties on originating goods provided for in the items in staging category X shall remain at base rates; (l) no obligations regarding tariffs in this Agreement shall apply with respect to items in staging category Y. Nothing in this Agreement shall affect Korea’s rights and obligations with respect to its implementation of the commitments set out in the WTO document WT/Let/492 (Certification of Modifications and Rectifications to Schedule LX – Republic of Korea) dated April 13, 2005 and any amendments thereto. In the aforementioned WTO document, Korea committed, inter alia, to increasing minimum market access for the items identified in staging category Y during the period 2005 to 2014; and (m) duties on originating goods provided for in the items in staging category Z shall be reduced to 20 percent ad valorem on the date this Agreement enters into force. Beginning January 1 of year two, duties shall be removed in nine equal annual stages, and such goods shall be duty-free, effective January 1 of year ten.

Staging. In addition to the staging categories listed in paragraph 1 of Annex 2-A, this Schedule contains staging category X-0categories 15-A, X-0PR-8, A PR-15, PR-35 and B-2 PR-50: (a) customs duties on originating goods provided for in the items in staging category “S-2category“15-A” shall remain at base rates before during years one through 10. Beginning on January 1 January 2021of the year 11, customs duties shall be removed in five equal annual stages, and such goods shall be reduced to zero to five percent not later than duty-free, effective January 1 January 2021of year 15; (b) customs duties on originating goods provided for in the items in staging category “S-3PR-8” shall be reduced by eight percent of the base rate in five equal annual stages beginning on the date this Agreement enters into force, and such goods shall remain at 92 percent of the base rates before rate, effective January 1 January 2017, and be reduced to 20 percent not later than 1 January 2017 and remain at the reduced rate before 1 January 2021, and be reduced to zero to five percent not later than 1 January 2021of year five; (c) customs duties on originating goods provided for in the items in staging category “APR-15” shall be reduced by 15 percent of the base rate in five equal annual stages beginning on the date this Agreement enters into force, and such goods shall remain at 85 percent of the base rates before rate, effective January 1 January 2021 and be reduced to not more than 50 percent not later than 1 January 2021; andof year five; (d) customs duties on originating goods provided for in the items in staging category “B-2PR-35” shall be reduced by 35 percent of the base rate in five equal annual stages beginning on the date this Agreement enters into force, and such goods shall remain at base rates before 1 January 2021, and be reduced not less than by 20 65 percent of the Korea-ASEAN FTA’s applied MFN customs duty rates7 not later than 1 January 20218. 7 “Korea-ASEAN FTA’s applied MFN customs duty rates” means Viet Nam’s applied rates as of 1 January 2005. 8 For greater certainty, if the reduced customs duty rate in this subparagraph is higher than the base rate, theeffective January 1 of year five; and (e) customs duties on originating goods provided for in the items in staging category “PR-50” shall be reduced by 50 percent of the base rate in five equal annual stages beginning on the date this Agreement enters into force, and such goods shall remain at 50 percent of the base rate, effective January 1 of year five. 1. This Appendix shall apply to TRQs provided for in this Agreement and set out modifications Relation to the HSK that reflect Harmonized Tariff Schedule of Korea (HSK). The provisions of this Schedule are generally expressed in terms of the TRQs that Korea shall apply to certain originating goods under HSK, and the interpretation of the provisions of this Agreement. In particularSchedule, originating goods including the product coverage of Viet Nam included under subheadings of this Appendix Schedule, shall be subject to governed by the rates of duty as set out in this Appendix in lieu of the rates of duty specified in Chapters 1 through 97 General Notes, Section Notes, and Chapter Notes of the HSK. Notwithstanding any other provision To the extent that provisions of this Schedule are identical to the corresponding provisions of the HSK, originating goods the provisions of Viet Nam in this Schedule shall have the quantities described in this Appendix shall be permitted entry into same meaning as the territory corresponding provisions of Korea as provided for in this Appendix. Furthermore, any quantity of originating goods imported from Viet Nam under a TRQ provided for in this Appendix shall not be counted toward the in-quota amount of any TRQ provided for such goods elsewhere in the HSK. (a) The aggregate quantity of originating goods of Viet Nam described in subparagraph (c) that shall be permitted to enter free of customs duties in a particular year is specified below: Year Quantity (Metric Tons) 1 10,000 2 11,000 3 12,100 4 13,310 5 14,641 6 15,000 After year six, the in-quota quantity shall remain the same as the quantity of year six; (b) Customs duties on goods entered in aggregate quantities in excess of the quantities listed in subparagraph (a) shall be treated in accordance with staging category “E” as described in subparagraph 1(h) of Annex 2-A.; and (c) Subparagraphs (a) and (b) shall apply to the following HSK provisions: 0306161090, 0306169090, 0306171090, 0000000000, 0306261000, 0306271000, and 1605219000.

Staging. In addition to the staging categories listed in paragraph 1 of Annex 2-A, this Schedule contains staging category X-0categories 00-X, X-0XX-0, A XX-00, XX-00 and B-2 PR-50: (a) customs duties on originating goods provided for in the items in staging category “S-2category“15-A” shall remain at base rates before during years one through 10. Beginning on January 1 January 2021of the year 11, customs duties shall be removed in five equal annual stages, and such goods shall be reduced to zero to five percent not later than duty-free, effective January 1 January 2021of year 15; (b) customs duties on originating goods provided for in the items in staging category “S-3PR-8” shall be reduced by eight percent of the base rate in five equal annual stages beginning on the date this Agreement enters into force, and such goods shall remain at 92 percent of the base rates before rate, effective January 1 January 2017, and be reduced to 20 percent not later than 1 January 2017 and remain at the reduced rate before 1 January 2021, and be reduced to zero to five percent not later than 1 January 2021of year five; (c) customs duties on originating goods provided for in the items in staging category “APR-15” shall be reduced by 15 percent of the base rate in five equal annual stages beginning on the date this Agreement enters into force, and such goods shall remain at 85 percent of the base rates before rate, effective January 1 January 2021 and be reduced to not more than 50 percent not later than 1 January 2021; andof year five; (d) customs duties on originating goods provided for in the items in staging category “B-2PR-35” shall be reduced by 35 percent of the base rate in five equal annual stages beginning on the date this Agreement enters into force, and such goods shall remain at base rates before 1 January 2021, and be reduced not less than by 20 65 percent of the Korea-ASEAN FTA’s applied MFN customs duty rates7 not later than 1 January 20218. 7 “Korea-ASEAN FTA’s applied MFN customs duty rates” means Viet Nam’s applied rates as of 1 January 2005. 8 For greater certainty, if the reduced customs duty rate in this subparagraph is higher than the base rate, theeffective January 1 of year five; and (e) customs duties on originating goods provided for in the items in staging category “PR-50” shall be reduced by 50 percent of the base rate in five equal annual stages beginning on the date this Agreement enters into force, and such goods shall remain at 50 percent of the base rate, effective January 1 of year five. 1. This Appendix shall apply to TRQs provided for in this Agreement and set out modifications Relation to the HSK that reflect Harmonized Tariff Schedule of Korea (HSK). The provisions of this Schedule are generally expressed in terms of the TRQs that Korea shall apply to certain originating goods under HSK, and the interpretation of the provisions of this Agreement. In particularSchedule, originating goods including the product coverage of Viet Nam included under subheadings of this Appendix Schedule, shall be subject to governed by the rates of duty as set out in this Appendix in lieu of the rates of duty specified in Chapters 1 through 97 General Notes, Section Notes, and Chapter Notes of the HSK. Notwithstanding any other provision To the extent that provisions of this Schedule are identical to the corresponding provisions of the HSK, originating goods the provisions of Viet Nam in this Schedule shall have the quantities described in this Appendix shall be permitted entry into same meaning as the territory corresponding provisions of Korea as provided for in this Appendix. Furthermore, any quantity of originating goods imported from Viet Nam under a TRQ provided for in this Appendix shall not be counted toward the in-quota amount of any TRQ provided for such goods elsewhere in the HSK. (a) The aggregate quantity of originating goods of Viet Nam described in subparagraph (c) that shall be permitted to enter free of customs duties in a particular year is specified below: Year Quantity (Metric Tons) 1 10,000 2 11,000 3 12,100 4 13,310 5 14,641 6 15,000 After year six, the in-quota quantity shall remain the same as the quantity of year six; (b) Customs duties on goods entered in aggregate quantities in excess of the quantities listed in subparagraph (a) shall be treated in accordance with staging category “E” as described in subparagraph 1(h) of Annex 2-A.; and (c) Subparagraphs (a) and (b) shall apply to the following HSK provisions: 0306161090, 0306169090, 0306171090, 0000000000, 0306261000, 0306271000, and 1605219000.

Staging. In addition to the staging categories listed in paragraph 1 of Annex 2-A, this Schedule contains staging category X-0categories 12-A, X-013, A 16-A, 16-S and B-2 X: (a) customs duties on originating goods provided for in the items in staging category “S-212-A” shall be removed in 12 years including a two year grace period. Customs duties shall remain at base rates before during years one through two. Beginning on January 1 January 2021of year three, customs duties shall be removed in ten equal annual stages, and such goods shall be reduced to zero to five percent not later than duty-free, effective January 1 January 2021of year 12; (b) customs duties on originating goods provided for in the items in staging category “S-313” shall remain at base rates before 1 January 2017be removed in 13 equal annual stages beginning on the date this Agreement enters into force, and such goods shall be reduced to 20 percent not later than duty- free, effective January 1 January 2017 and remain at the reduced rate before 1 January 2021, and be reduced to zero to five percent not later than 1 January 2021of year 13; (c) customs duties on originating goods provided for in the items in staging category “16-A” shall be removed in 16 years including a two year grace period. Customs duties shall remain at base rates before during years one through two. Beginning on January 1 of year three, customs duties shall be removed in 14 equal annual stages, and such goods shall be duty-free, effective January 2021 and be reduced to not more than 50 percent not later than 1 January 2021; andof year 16; (d) customs duties on originating goods provided for in the items in staging category “B-216-S” shall be subject to the following provisions: (i) for goods entered into Korea from May 1 through October 31, customs duties shall remain at base rates before rate; and (ii) for goods entered into Korea from November 1 January 2021through April 30, customs duties shall be removed in 16 equal annual stages, and such goods shall be reduced not less than by 20 percent free of any customs duty, effective January 1 of year 16; and (e) no obligations regarding customs duties in this Agreement shall apply with respect to items in staging category “X”. Nothing in this Agreement shall affect Korea’s rights and obligations with respect to its implementation of the commitments set out in the WTO document WT/Let/492 (Certification of Modifications and Rectifications to Schedule LX-Republic of Korea-ASEAN FTA’s applied MFN customs duty rates7 not later than 1 January 20218. 7 “Korea-ASEAN FTA’s applied MFN customs duty rates” means Viet Nam’s applied rates as of 1 January 2005. 8 For greater certainty) dated April 13, if the reduced customs duty rate in this subparagraph is higher than the base rate, the2005 and amendments thereto. 1. This Appendix shall apply applies to TRQs tariff rate quotas (“TRQs”) provided for in this Agreement and set sets out modifications to the HSK that reflect the TRQs that Korea shall apply to certain originating goods under this Agreement. In particular, originating goods of Viet Nam Colombia included under this Appendix shall be subject to the rates of customs duty as set out in this Appendix in lieu of the rates of customs duty specified in Chapters 1 through 97 of the HSK. Notwithstanding any other provision provisions of the HSK, originating goods of Viet Nam Colombia in the quantities described in this Appendix shall be permitted entry into the territory of Korea as provided for in this Appendix. Furthermore, any quantity of originating goods imported from Viet Nam under a TRQ provided for in this Appendix Colombia shall not be counted toward the in-quota amount of any TRQ provided for such goods elsewhere in the HSK. (a) The 2. Korea shall allow duty free importation of an annual aggregate quantity of 100 metric tons of originating goods of Viet Nam described in subparagraph (c) that classified under headings 0402101010, 0402101090, 0402109000, 0402211000, and 0402219000. The Korea Agro-Fisheries and Food Trade Corporation shall be permitted to enter free of customs duties in a particular year is specified below: Year Quantity (Metric Tons) 1 10,000 2 11,000 3 12,100 4 13,310 5 14,641 6 15,000 After year six, administer these TRQs and allocate the in-quota quantity shall remain of the same as the quantity of year six;TRQ through quarterly auctions. (b) 3. Customs duties on originating goods entered in aggregate quantities in excess of the quantities listed set out in subparagraph (a) paragraph 2 shall be treated in accordance with staging category “E” as described in subparagraph 1(hparagraph 1(j) of Annex 2-A.; andA. GENERAL NOTES TARIFF SCHEDULE OF COLOMBIA (c) Subparagraphs (a) and (b) shall apply 1. Relation to the following HSK provisions: 0306161090, 0306169090, 0306171090, 0000000000, 0306261000, 0306271000Arancel de Aduanas de la República de Colombia (“AACOL3”). The provisions of this Schedule are generally expressed in terms of the AACOL, and 1605219000the interpretation of the provisions of this Schedule, including the product coverage of subheadings of this Schedule, shall be governed by the General Notes, Section Notes, and Chapter Notes of the AACOL. To the extent that provisions of this Schedule are identical to the corresponding provisions of the AACOL, the provisions of this Schedule shall have the same meaning as the corresponding provisions of the AACOL.

Staging. In addition to the staging categories listed in paragraph 1 of Annex 2-A, this Schedule contains staging category X-0categories 00-X, X-000-X, A XX-0 and B-2 PR-130: (a) customs duties on originating goods provided for in the items in staging category “S-220-A” shall remain at base rates before during years one through 10. Beginning on January 1 January 2021of the year 11, customs duties shall be removed in ten equal annual stages, and such goods shall be reduced to zero to five percent not later than duty-free, effective January 1 January 2021of year 20; (b) customs duties on originating goods provided for in the items in staging category “S-320-B” shall remain at base rates before during years one through 12. Beginning on January 1 January 2017of the year 13, customs duties shall be removed in eight equal annual stages, and such goods shall be reduced to 20 percent not later than duty-free, effective January 1 January 2017 and remain at the reduced rate before 1 January 2021, and be reduced to zero to five percent not later than 1 January 2021of year 20; (c) customs duties on originating goods provided for in the items in staging category “APR-1” shall remain at base rates before 1 January 2021 and be reduced to not more than 50 by one percent not later than 1 January 2021of the base rate on the date this Agreement enters into force; and (d) customs duties on originating goods provided for in the items in staging category “B-2PR-130” shall be reduced to 130 percent ad valorem in ten equal annual stages beginning on the date this Agreement enters into force, and such goods shall remain at base rates before 130 percent ad valorem, effective January 1 January 2021, and be reduced not less than by 20 percent of the Korea-ASEAN FTA’s applied MFN customs duty rates7 not later than 1 January 20218. 7 “Korea-ASEAN FTA’s applied MFN customs duty rates” means Viet Nam’s applied rates as of 1 January 2005. 8 For greater certainty, if the reduced customs duty rate in this subparagraph is higher than the base rate, theyear 10. 1. This Appendix shall apply applies to TRQs tariff rate quotas (TRQs) provided for in this Agreement and set sets out modifications to the HSK Harmonized Schedule of Korea (HSK) that reflect the TRQs that Korea shall apply to certain originating goods under this Agreement. In particular, originating goods of Viet Nam China included under this Appendix shall be subject to the rates of duty as set out in this Appendix in lieu of the rates of duty specified in Chapters 1 through 1-97 of the HSK. Notwithstanding any other provision of the HSK, originating goods of Viet Nam China in the quantities described in this Appendix shall be permitted entry into the territory of Korea as provided for in this Appendix. Furthermore, any quantity of originating goods imported from Viet Nam China under a TRQ provided for in this Appendix shall not be counted toward the in-quota amount of any TRQ provided for such goods elsewhere in the HSK. (a) The aggregate quantity of originating goods of Viet Nam described in subparagraph (c) China that shall be permitted to enter free of customs duties in a particular year duty is specified below: Year . No HSK 2012 Product Annual Quantity (Metric Tons) 1 10,000 0301999020 Puffer (live) 140 2 11,000 0000000000 Loaches (live) 3,200 3 12,100 0302899040 Angler (Monkfish) (fresh/chilled) 17 4 13,310 0303440000 Bigeye tunas (Thunnus obesus) (frozen) 270 5 14,641 0303899060 Angler (Monkfish) (frozen) 1,900 6 15,000 After year six0307511000 Poulp squid (live, the infresh, or chilled) 6,100 7 0000000000 Poulp squid (other) 19,400 8 0307714000 Baby clams (live, fresh, or chilled) 15,800 9 0307791030 Baby clams (frozen) 330 10 0307793020 Baby clams (salted or in brine) 290 11 0713329000 Small red (adzuki) beans(other) 3,000 12 1107100000 Malt (not roasted) 5,000 13 1108191000 Other starches (of sweet potato) 5,000 15 1201909000 Soya beans (other)∗ 7,000 16 1207400000 Sesamum seeds 24,000 ∗ Note: TRQs for HSK 1201903000 and 1201909000 should be limited to soya beans for human consumption, identity-quota quantity shall remain the same as the quantity of year six;preserved. (b1) Customs duties on goods entered Identity-preserved soya beans means a shipment of soya beans containing not less than 95 percent of any single variety of soya bean and not more than one percent of foreign material. (2) Identity preserved soya beans may not be shipped in aggregate quantities in excess of the quantities listed in subparagraph (a) bulk, but shall be treated shipped in accordance with staging category “E” as described in subparagraph 1(h) of Annex 2-A.; and (c) Subparagraphs (a) and (b) shall apply to the following HSK provisions: 0306161090, 0306169090, 0306171090, 0000000000, 0306261000, 0306271000, and 1605219000bags or containers.

Staging. In addition to the staging categories listed in paragraph 1 of Annex 2-A, this Schedule contains staging category X-0categories 12-A, X-013, A 16-A, 16-S and B-2 X: (a) customs duties on originating goods provided for in the items in staging category “S-212-A” shall be removed in 12 years including a two year grace period. Customs duties shall remain at base rates before during years one through two. Beginning on January 1 January 2021of year three, customs duties shall be removed in ten equal annual stages, and such goods shall be reduced to zero to five percent not later than duty-free, effective January 1 January 2021of year 12; (b) customs duties on originating goods provided for in the items in staging category “S-313” shall remain at base rates before 1 January 2017be removed in 13 equal annual stages beginning on the date this Agreement enters into force, and such goods shall be reduced to 20 percent not later than duty-free, effective January 1 January 2017 and remain at the reduced rate before 1 January 2021, and be reduced to zero to five percent not later than 1 January 2021of year 13; (c) customs duties on originating goods provided for in the items in staging category “16-A” shall be removed in 16 years including a two year grace period. Customs duties shall remain at base rates before during years one through two. Beginning on January 1 of year three, customs duties shall be removed in 14 equal annual stages, and such goods shall be duty-free, effective January 2021 and be reduced to not more than 50 percent not later than 1 January 2021; andof year 16; (d) customs duties on originating goods provided for in the items in staging category “B-216-S” shall be subject to the following provisions: (i) for goods entered into Korea from May 1 through October 31, customs duties shall remain at base rates before rate; and (ii) for goods entered into Korea from November 1 January 2021through April 30, customs duties shall be removed in 16 equal annual stages, and such goods shall be reduced not less than by 20 percent free of any customs duty, effective January 1 of year 16; and (e) no obligations regarding customs duties in this Agreement shall apply with respect to items in staging category “X”. Nothing in this Agreement shall affect Korea’s rights and obligations with respect to its implementation of the commitments set out in the WTO document WT/Let/492 (Certification of Modifications and Rectifications to Schedule LX-Republic of Korea-ASEAN FTA’s applied MFN customs duty rates7 not later than 1 January 20218. 7 “Korea-ASEAN FTA’s applied MFN customs duty rates” means Viet Nam’s applied rates as of 1 January 2005. 8 For greater certainty) dated April 13, if the reduced customs duty rate in this subparagraph is higher than the base rate, the2005 and amendments thereto. 1. This Appendix shall apply applies to TRQs tariff rate quotas (“TRQs”) provided for in this Agreement and set sets out modifications to the HSK that reflect the TRQs that Korea shall apply to certain originating goods under this Agreement. In particular, originating goods of Viet Nam Colombia included under this Appendix shall be subject to the rates of customs duty as set out in this Appendix in lieu of the rates of customs duty specified in Chapters 1 through 97 of the HSK. Notwithstanding any other provision provisions of the HSK, originating goods of Viet Nam Colombia in the quantities described in this Appendix shall be permitted entry into the territory of Korea as provided for in this Appendix. Furthermore, any quantity of originating goods imported from Viet Nam under a TRQ provided for in this Appendix Colombia shall not be counted toward the in-quota amount of any TRQ provided for such goods elsewhere in the HSK. (a) The 2. Korea shall allow duty free importation of an annual aggregate quantity of 100 metric tons of originating goods of Viet Nam described in subparagraph (c) that classified under headings 0402101010, 0402101090, 0402109000, 0402211000, and 0402219000. The Korea Agro-Fisheries and Food Trade Corporation shall be permitted to enter free of customs duties in a particular year is specified below: Year Quantity (Metric Tons) 1 10,000 2 11,000 3 12,100 4 13,310 5 14,641 6 15,000 After year six, administer these TRQs and allocate the in-quota quantity shall remain of the same as the quantity of year six;TRQ through quarterly auctions. (b) 3. Customs duties on originating goods entered in aggregate quantities in excess of the quantities listed set out in subparagraph (a) paragraph 2 shall be treated in accordance with staging category “E” as described in subparagraph 1(hparagraph 1(j) of Annex 2-A.; andA. GENERAL NOTES TARIFF SCHEDULE OF COLOMBIA (c) Subparagraphs (a) and (b) shall apply 1. Relation to the following HSK provisions: 0306161090, 0306169090, 0306171090, 0000000000, 0306261000, 0306271000Arancel de Aduanas de la República de Colombia (“AACOL3”). The provisions of this Schedule are generally expressed in terms of the AACOL, and 1605219000the interpretation of the provisions of this Schedule, including the product coverage of subheadings of this Schedule, shall be governed by the General Notes, Section Notes, and Chapter Notes of the AACOL. To the extent that provisions of this Schedule are identical to the corresponding provisions of the AACOL, the provisions of this Schedule shall have the same meaning as the corresponding provisions of the AACOL.