{"data":[{"id":"south-korea","type":"rules_of_origin_scheme","attributes":{"scheme_code":"south-korea","title":"UK-South Korea Trade Agreement","countries":["KR"],"footnote":null,"unilateral":null,"fta_intro":"### UK-South Korea trade agreement\n\nThe UK has signed a trade agreement with South Korea, which is in effect.\n\n### What the agreement covers\n\nThis trade agreement includes provisions on:\n\n- trade in goods - including provisions on preferential tariffs, tariff rate quotas, rules of origin and sanitary and phytosanitary measures\n- trade in services\n- intellectual property, including geographical indications\n- government procurement\n","introductory_notes":"### Note 1:\n\nThe 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.\n\n### Note 2:\n\n1. 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 Harmonised 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.\n\n2. 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 Harmonised System, are classified in subheadings or headings of the chapter or in any of the subheadings or headings grouped together in column 1.\n\n3. 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.\n\n4. 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.\n\n### Note 3:\n\n1. 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.\n\n   Example:\n\n   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 722410.\n\n   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 722490 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.\n\n2. 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.\n\n3. 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.\n\n   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.\n\n4. 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.\n\n   Example:\n\n   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.\n\n5. 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.)\n\n   Example:\n\n   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.\n\n   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.\n\n   Example:\n\n   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.\n\n6. 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.\n\n### Note 4:\n\n1. 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.\n\n2. 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.\n\n3. 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.\n\n4. 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.\n\n### Note 5:\n\n1. 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.)\n\n2. 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.\n\n   The following are the basic textile materials:\n\n   - silk,\n\n   - wool,\n\n   - coarse animal hair,\n\n   - fine animal hair,\n\n   - horsehair,\n\n   - cotton,\n\n   - paper-making materials and paper,\n\n   - flax,\n\n   - true hemp,\n\n   - jute and other textile bast fibres,\n\n   - sisal and other textile fibres of the genus Agave,\n\n   - coconut, abaca, ramie and other vegetable textile fibres,\n\n   - synthetic man-made filaments,\n\n   - artificial man-made filaments,\n\n   - current-conducting filaments,\n\n   - synthetic man-made staple fibres,\n\n   - artificial man-made staple fibres,\n\n   - yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,\n\n   - yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,\n\n   - 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,\n\n   - other products of heading 5605.\n\n   Example:\n\n   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.\n\n   Example:\n\n   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.\n\n   Example:\n\n   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.\n\n   Example:\n\n   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.\n\n3. 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.\n\n4. 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.\n\n### Note 6:\n\n1. 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.\n\n2. 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.\n\n   Example:\n\n   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 slide-fasteners, even though slide-fasteners normally contain textiles.\n\n3. 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.\n","cumulation_methods":{"bilateral":["GB","KR"],"diagonal":["EU","AD","SM"]},"proof_intro":null,"proof_codes":{},"show_proofs_for_geographical_areas":[]},"relationships":{"rules":{"data":[]},"links":{"data":[{"id":"194c7261830e150a808a4b2adfee8aff","type":"rules_of_origin_link"},{"id":"5cdeb6fc48611e433c58cf51be388b8d","type":"rules_of_origin_link"},{"id":"ab03a1eec9c0a54df5f00fe08be114ba","type":"rules_of_origin_link"}]},"proofs":{"data":[{"id":"fc8789f3814efa70be5515facbc0e766","type":"rules_of_origin_proof"}]},"articles":{"data":[{"id":"south-korea/cumulation-export","type":"rules_of_origin_article"},{"id":"south-korea/sufficiently-worked","type":"rules_of_origin_article"},{"id":"south-korea/wholly-obtained-verbatim","type":"rules_of_origin_article"},{"id":"south-korea/verification","type":"rules_of_origin_article"},{"id":"south-korea/direct-transport","type":"rules_of_origin_article"},{"id":"south-korea/originating_import","type":"rules_of_origin_article"},{"id":"south-korea/wholly-obtained","type":"rules_of_origin_article"},{"id":"south-korea/wholly-obtained-vessels","type":"rules_of_origin_article"},{"id":"south-korea/insufficient-processing","type":"rules_of_origin_article"},{"id":"south-korea/cumulation-import","type":"rules_of_origin_article"},{"id":"south-korea/tolerances","type":"rules_of_origin_article"},{"id":"south-korea/accessories","type":"rules_of_origin_article"},{"id":"south-korea/sets","type":"rules_of_origin_article"},{"id":"south-korea/neutral-elements","type":"rules_of_origin_article"},{"id":"south-korea/origin_processes","type":"rules_of_origin_article"},{"id":"south-korea/originating_export","type":"rules_of_origin_article"},{"id":"south-korea/packaging","type":"rules_of_origin_article"}]},"rule_sets":{"data":[{"id":"b8abb3a7950149d46e411d093f780671","type":"rules_of_origin_rule_set"}]},"origin_reference_document":{"data":{"id":"33786a0afbb304d4f2a28b86c485f64e","type":"rules_of_origin_origin_reference_document"}}}}],"included":[{"id":"194c7261830e150a808a4b2adfee8aff","type":"rules_of_origin_link","attributes":{"text":"UK-South Korea trade agreement","url":"https://www.gov.uk/government/collections/uk-south-korea-trade-agreement","source":"scheme"}},{"id":"5cdeb6fc48611e433c58cf51be388b8d","type":"rules_of_origin_link","attributes":{"text":"Trade with South Korea","url":"https://www.gov.uk/guidance/summary-of-uk-south-korea-trade-agreement","source":"scheme"}},{"id":"ab03a1eec9c0a54df5f00fe08be114ba","type":"rules_of_origin_link","attributes":{"text":"Continuing the UK's trade relationship with South Korea: parliamentary report","url":"https://www.gov.uk/government/publications/continuing-the-uks-trade-relationship-with-south-korea-parliamentary-report","source":"scheme"}},{"id":"fc8789f3814efa70be5515facbc0e766","type":"rules_of_origin_proof","attributes":{"summary":"Origin declaration","subtext":"","url":"https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#origin-declaration","content":"An origin declaration may be made out:\n\n- by an approved exporter _or_\n- by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed £5,400 / 6,000 euros.\n\nFind out more about using [origin declarations](https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#origin-declaration).\n"}},{"id":"south-korea/cumulation-export","type":"rules_of_origin_article","attributes":{"article":"cumulation-export","content":"### Cumulation of origin\n\n1. 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 or in the EU, 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.\n\n2. Notwithstanding Article 2, working or processing carried out in the EU shall be considered as having been carried out in a Party when the products obtained undergo subsequent working or processing in the Party, provided that the working or processing carried out in the Party goes beyond the operations referred to in Article 6.\n\n{{ Article 3 }}\n"}},{"id":"south-korea/sufficiently-worked","type":"rules_of_origin_article","attributes":{"article":"sufficiently-worked","content":"### Sufficiently worked or processed products\n1. 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  the UK-Korea 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:\n\n    (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\n\n    (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.\n\n2. 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:\n\n    (a) their total value does not exceed 10 percent of the ex-works price of the product; and\n\n    (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.\n\n3. Paragraph 2 shall not apply to products falling within Chapters 50 to 63 of HS 2007.\n\n4. Paragraphs 1 through 3 shall apply subject to the provisions of Article 6.\n\n{{ Article 5 }}\n"}},{"id":"south-korea/wholly-obtained-verbatim","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained-verbatim","content":"## Wholly obtained products\n1. For the purposes of Article 2(a), the following shall be considered as wholly obtained in a Party:\n\n   1. mineral products extracted from the soil or from the seabed in the territory of a Party;\n\n   2. vegetable products grown and harvested there;\n\n   3. live animals born and raised there;\n\n   4. products from live animals raised there;\n\n   5.\n      1. products obtained by hunting, trapping within the land territory or fishing, conducted within the land waters or within the territorial sea of a Party;\n\n      2. products of aquaculture, where the fish, crustaceans and mollusc are born and raised there;\n\n   6. products of sea fishing and other products taken from the sea outside the territorial sea of a Party by its vessels;\n\n   7. products made aboard its factory ships exclusively from products referred to in subparagraph (f);\n\n   8. 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;\n\n   9. used articles collected there fit only for the recovery of raw materials or for use as waste;\n\n   10. waste and scrap derived from manufacturing or processing operations conducted there; or\n\n   11. products manufactured in a Party exclusively from the products referred to in this paragraph.\n\n2. The terms \"its vessels\" and \"its factory ships\" in paragraph 1(f) and (g) shall apply only to vessels and factory ships:\n\n   1. which are registered in the UK or Korea;\n\n   2. which sail under the flag of the UK or Korea; and\n\n   3. which meet one of the following conditions:\n\n      1. they are at least 50 percent owned by nationals of the UK or Korea; or\n\n      2. they are owned by companies:\n\n         1. which have their head office and their main place of business in the UK or in Korea; and\n\n         2. which are at least 50 percent owned by the UK or by Korea, public entities of the UK or Korea, or nationals of the UK or Korea.\n\n{{ Article 4 }}\n"}},{"id":"south-korea/verification","type":"rules_of_origin_article","attributes":{"article":"verification","content":"## Verification of proofs of origin\n\n1. In order to ensure the proper application of  this Origin Reference Document, 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.\n\n2. 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 Origin Reference Document.\n\n3. 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.\n\n4. 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.\n\n5. 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.\n\n6. 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 Origin Reference Document.\n\n7. 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.\n\n8. Notwithstanding Article 2 of the Protocol on Mutual Administrative Assistance in Customs Matters to the UK-Korea Agreement, the Parties will refer to Article 7 of that Protocol for joint enquiries related to proofs of origin.\n\n{{ Article 25 }}\n"}},{"id":"south-korea/direct-transport","type":"rules_of_origin_article","attributes":{"article":"direct-transport","content":"1. The preferential treatment provided for under the UK-Korea Agreement applies only to products, satisfying the requirements of this Origin Reference Document, which are transported directly between the Parties or through the EU . 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.\n\n2. 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:\n\n    1. evidence of the circumstances connected with trans-shipment or the storage of the originating products in third countries;\n\n    2. a single transport document covering the passage from the exporting Party through the country of transit; or\n\n    3. a certificate issued by the customs authorities of the country of transit:\n\n        1. giving an exact description of the products;\n\n        2. 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\n\n        3. certifying the conditions under which the products remained in the country of transit.\n\n{{ Article 13 }}\n"}},{"id":"south-korea/originating_import","type":"rules_of_origin_article","attributes":{"article":"originating_import","content":"For the purpose of a preferential tariff treatment the following products shall be considered as originating in a Party:\n\n- products **wholly obtained** in a Party;\n\n- 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; *or*\n\n- products obtained in a Party exclusively from materials that **qualify as originating**.\n"}},{"id":"south-korea/wholly-obtained","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained","content":"For the purposes of Article 2(a), the following shall be considered as wholly obtained in a Party:\n\n1. **mineral products** extracted from the soil or from the seabed in the territory of a Party;\n\n2. **vegetable products** grown and harvested there;\n\n3. **live animals** born and raised there;\n\n4. **products from live animals** raised there;\n\n5. 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;\n\n   ii. Products of **aquaculture**, where the fish, crustaceans and mollusc are born and raised there;\n\n6. products of **sea fishing and other products** taken from the sea outside the territorial sea of a Party by its vessels;\n\n7. products made aboard its **factory ships** exclusively from products referred to in subparagraph (f);\n\n8. 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;\n\n9. used articles collected there fit only for the recovery of **raw materials** or for use as waste;\n\n10. waste and scrap derived from manufacturing or processing operations conducted there; or\n\n11. products manufactured in a Party exclusively from the products referred to in this paragraph.\n\n{{ Article 4 }}\n"}},{"id":"south-korea/wholly-obtained-vessels","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained-vessels","content":"The terms \"its vessels\" and \"its factory ships\" in paragraph 1(f) and (g) shall apply only to vessels and factory ships:\n\n1. which are registered in the UK or Korea;\n\n2. which sail under the flag of the UK or Korea; and\n\n3. which meet one of the following conditions:\n\n   1. they are at least 50 percent owned by nationals of the UK or Korea; or\n\n   2. they are owned by companies:\n\n      1. which have their head office and their main place of business in the UK or in Korea; and\n\n      2. which are at least 50 percent owned by the UK or by Korea, public entities of the UK or Korea, or nationals of the UK or Korea.\n"}},{"id":"south-korea/insufficient-processing","type":"rules_of_origin_article","attributes":{"article":"insufficient-processing","content":"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:\n\n1. preserving operations to ensure that the products remain in good condition during transport and storage;\n\n2. change of packaging, breaking-up and assembly of packages;\n\n3. washing, cleaning, removal of dust, oxide, oil, paint or other coverings;\n\n4. ironing or pressing of textiles;\n\n5. simple painting and polishing operations;\n\n6. husking, partial or total bleaching, polishing, and glazing of cereals and rice;\n\n7. operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar;\n\n8. peeling, stoning and shelling of fruits, nuts and vegetables;\n\n9. sharpening, simple grinding or simple cutting;\n\n10. sifting, screening, sorting, classifying, grading or matching (including the making-up of sets of articles);\n\n11. simple placing in bottles, cans, flasks, bags, cases or boxes, fixing on cards or boards and all other simple packaging operations;\n\n12. affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;\n\n13. simple mixing of products, whether or not of different kinds; mixing of sugar with any material;\n\n14. simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;\n\n15. testing or calibrations;\n\n16. a combination of two or more operations specified in subparagraphs (a) through (o); or\n\n17. slaughter of animals.\n\nAll 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.\n\n{{ Article 6 }}\n"}},{"id":"south-korea/cumulation-import","type":"rules_of_origin_article","attributes":{"article":"cumulation-import","content":"### Cumulation of origin\n\n1. 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 or in the EU, 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.\n\n2. Notwithstanding Article 2, working or processing carried out in the EU shall be considered as having been carried out in a Party when the products obtained undergo subsequent working or processing in the Party, provided that the working or processing carried out in the Party goes beyond the operations referred to in Article 6.\n\n{{ Article 3 }}\n"}},{"id":"south-korea/tolerances","type":"rules_of_origin_article","attributes":{"article":"tolerances","content":"There is no tolerance information in the South Korea document.\n"}},{"id":"south-korea/accessories","type":"rules_of_origin_article","attributes":{"article":"accessories","content":"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.\n\n{{ Article 8 }}\n"}},{"id":"south-korea/sets","type":"rules_of_origin_article","attributes":{"article":"sets","content":"### Sets of goods\n\nSets, as defined in paragraph 3 of Part Two, Section 1, of the Tariff of the United Kingdom, 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 Origin Reference Document. 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.\n\n{{ Article 9 }}\n"}},{"id":"south-korea/neutral-elements","type":"rules_of_origin_article","attributes":{"article":"neutral-elements","content":"### Neutral elements\n\nIn 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.\n\n{{ Article 10 }}\n"}},{"id":"south-korea/origin_processes","type":"rules_of_origin_article","attributes":{"article":"origin_processes","content":"## Article 14 - General requirements\n\n1. Products originating in the UK shall, on importation into Korea and products originating in Korea shall, on importation into the UK benefit from preferential tariff treatment of the UK-Korea 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.\n\n2. Notwithstanding paragraph 1, originating products within the meaning of this Origin Reference Document shall, in the cases specified in Article 20, benefit from preferential tariff treatment of the UK-Korea Agreement without it being necessary to submit any of the documents referred to in paragraph 1.\n\n\n\n## Article 15 - Conditions for making out an origin declaration\n\n1. An origin declaration as referred to in Article 14.1 of this Origin Reference Document may be made out:\n\n   1. by an approved exporter within the meaning of Article 16; or\n\n   2. by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed 6,000 euros.\n\n2. Without prejudice to paragraph 3, an origin declaration may be made out if the products concerned can be considered as products originating in the UK or in Korea and fulfil the other requirements of this Origin Reference Document.\n\n3. 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 Origin Reference Document.\n\n4. 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.\n\n5. Origin declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 16 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.\n\n6. 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.\n\n\n\n## Article 16 - Approved exporter\n\n1. The customs authorities of the exporting Party may authorise any exporter, (hereinafter referred to as ‘approved exporter’), who exports products under the UK-Korea 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 Origin Reference Document.\n\n2. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.\n\n3. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the origin declaration.\n\n4. The customs authorities shall monitor the use of the authorisation by the approved exporter.\n\n5. 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.\n\n\n\n## Article 17 - Validity of proof of origin\n\n1. 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.\n\n2. 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.\n\n3. 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.\n\n\n\n## Article 18 - Claims for preferential tariff treatment and submission of proof of origin\n\nFor 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 the UK-Korea Agreement.\n\n\n\n## Article 19 - Importation by instalments\n\nWhere, 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 paragraph 2(a) of the Tariff of the United Kingdom falling within Sections XVI and XVII or headings 7308 and 9406 of HS 2007 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.\n\n\n\n## Article 20 - Exemptions from proof of origin\n\n1. 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 Origin Reference Document 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.\n\n2. 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.\n\n3. Furthermore, the total value of these products shall not exceed:\n\n   1. for importation into the UK, 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;\n\n   2. 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.\n\n4. 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.\n\n\n\n## Article 21 - Supporting documents\n\nThe documents referred to in Article 15.3 used for the purpose of proving that products covered by proofs of origin can be considered as products originating in the UK or in Korea and fulfil the other requirements of this Origin Reference Document may consist inter alia of the following:\n\n- 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 book¬keeping;\n\n- 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;\n\n- 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;\n\n- proofs of origin proving the originating status of materials used issued or made out in a Party in accordance with this Origin Reference Document; and\n\n- 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.\n\n\n\n## Article 22 - Preservation of proof of origin and supporting documents\n\n1. 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 15.3.\n\n2. The importer shall keep all records related to the importation in accordance with laws and regulations of the importing Party.\n\n3. The customs authorities of the importing Party shall keep for five years the origin declarations submitted to them.\n\n4. The records to be kept in accordance with paragraphs 1 through 3 may include electronic records.\n\n\n\n## Article 23 - Discrepancies and formal errors\n\n1. 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.\n\n2. 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.\n\n\n\n## Article 24 - Amounts expressed in euro\n\n1. For the application of the provisions of Article 15.1(b) in cases where products are invoiced in a currency other than euro, amounts in the national currency of the UK equivalent to the amounts expressed in euro shall be fixed annually by the UK and submitted to Korea.\n\n2. A consignment shall benefit from the provisions of Article 15.1(b) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the UK.\n\n3. The amounts to be used in the national currency of the UK shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October. The UK shall notify Korea of these amounts by 15 October and these amounts shall apply from 1 January the following year.\n\n4. The UK may round up or down the amount resulting from the conversion into its 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 UK may retain unchanged its 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.\n\n5. 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.\n\n\n\n{{ Articles 14 to 24 }}\n"}},{"id":"south-korea/originating_export","type":"rules_of_origin_article","attributes":{"article":"originating_export","content":"For the purpose of a preferential tariff treatment the following products shall be considered as originating in a Party:\n\n- products **wholly obtained** in a Party;\n\n- 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; *or*\n\n- products obtained in a Party exclusively from materials that **qualify as originating**.\n"}},{"id":"south-korea/packaging","type":"rules_of_origin_article","attributes":{"article":"packaging","content":"Where, under paragraph 5 of the Part Two, Section 1, of the Tariff of the United Kingdom, 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.\n\n{{ Article 7 }}\n"}},{"id":"538c7c8666cc55100fb6b705c159e91b","type":"rules_of_origin_v2_rule","attributes":{"rule":"Manufacture from materials of any heading, except that of the product.","rule_class":["CTH"],"operator":null,"footnotes":[]}},{"id":"1b7c424f99e59f49682dbd0348601a54","type":"rules_of_origin_v2_rule","attributes":{"rule":"Manufacture in which the value of all the materials used does not exceed **45%** of the ex-works price of the product.","rule_class":["MAXNOM"],"operator":"or","footnotes":[]}},{"id":"b8abb3a7950149d46e411d093f780671","type":"rules_of_origin_rule_set","attributes":{"heading":"ex Chapter 85","subdivision":"Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles"},"relationships":{"rules":{"data":[{"id":"538c7c8666cc55100fb6b705c159e91b","type":"rules_of_origin_v2_rule"},{"id":"1b7c424f99e59f49682dbd0348601a54","type":"rules_of_origin_v2_rule"}]}}},{"id":"33786a0afbb304d4f2a28b86c485f64e","type":"rules_of_origin_origin_reference_document","attributes":{"ord_title":"Origin Reference Document implementing the Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Korea, signed on 22 August 2019 ('the Korea Origin Reference Document')","ord_version":"1.2","ord_date":"7th November 2023","ord_original":"231107_ORD_Korea.docx"}}]}