Tariff concession pattern under the IKCEPA for agricultural and manufactured products are classified into the following five categories:
E-0 CATEGORY: Duties on originating goods provided for in the items in staging category E-0 shall be eliminated entirely and such goods shall be duty-free on the date this agreement entered into force from 1 January 2010.
E-5 CATEGORY: Duties on originating goods provided for in the items in staging category E-5 shall be removed in five equal annual stages beginning on the date this agreement entered into force from 1 January 2010, and such goods shall be duty free, effective January 1 of year four that is 1 January 2014.
E-8 CATEGORY: Duties on originating goods provided for in the items in staging category E-8 shall be removed in eight equal annual stages beginning on the date this agreement entered into force from 1 January 2010, and such goods shall be duty free, effective January 1 of year seven that is 1 January 2018.
SEN (SENSITIVE): Duties on originating goods provided for in the items in staging category SEN shall be reduced by fifty percent of the base rate in ten equal annual stages beginning on the date this agreement entered into force from 1 January 2010, and such goods shall remain at fifty percent of the base rate, effective January 1 of year nine that is 1 January 2019.
RED: Duties on originating goods provided for in the items in staging category RED shall be reduced to one to five percent from the base rate in eight equal annual stages beginning on the date this agreement enters into force from 1 January 2010, and such goods shall remain at one to five percent, effective January 1 of year seven that is 1 January 2017.
EXC (EXCLUDED): Duties on originating goods provided for in the items in staging category EXC shall remain at the base rate prescribed in the CEPA agreement.
