As a consequence of the free trade agreement between Turkey and South Korea, customs duty rates and fund rates that shall apply to imports originating in the Republic of Korea are laid down in this Decree. There are 4 annexes to the Decree as follows:

• Annex I - Customs duties for Agricultural Products (i.e. List I to Import Regime Decree) originating in the Republic of Korea
• Annex II^* - Customs duties for Industrial Products (i.e. List II to Import Regime Decree) originating in the Republic of Korea
• Annex III - Customs duties and agricultural fund rate for Processed agricultural products (i.e. List III to Import Regime Decree) originating in the Republic of Korea
• Annex IV - Customs duties and mass housing fund rate for Fish and fishery products (i.e. List IV to Import Regime Decree) originating in the Republic of Korea

^*Please importantly note that, Annex II covers a small portion of the Industrial Products, and 0% customs duty rate shall apply for Industrial Products not covered in Annex II.