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CUSTOMS (KOREAN RULES OF ORIGIN) REGULATION 2014 (SLI NO 161 OF
2014)
TABLE OF PROVISIONS
PART 1--PRELIMINARY
1. Name
2. Commencement
3. Authority
4. Definitions
PART 2--TARIFF CHANGE REQUIREMENT
5. Tariff change requirement for non-originating materials
PART 3--REGIONAL VALUE CONTENT REQUIREMENT
6. Regional value content
7. Build-down method
8. Build-up method
PART 4--DETERMINATION OF VALUE
9. Value
10. Value of accessories, spare parts or tools
11. Value of packaging material and container
PART 5--RECORD KEEPING OBLIGATIONS
12. Exportation of goods to Korea--record keeping by exporter who is not the producer of the goods
13. Exportation of goods to Korea--record keeping by the producer of the goods
SCHEDULE 1 Product-specific rules of origin
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