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의약품 (Pharmaceutical products); General
Note 13
1. 적용요건
a. 관세율표 Special행에 Free(K)형식으로 표기됨
b. 적용대상국가 : 쿠바, 북한을 제외한 모든 국가
c. 관세율표의 부속서인 the pharmaceutical appendix에 해당 물품이 포함되어 있어야 함
d. 부속서의 물품에는 부속서 별표2의 접두사(prefixes) 또는 접미사(suffixes)를 포함하는
별표1에 등록된 물품으로서 관세율표에서 동일한 6단위로 분류되는 물품을 포함한다.
2. 참조 : General Note 13.
Pharmaceutical products. Whenever a rate of duty of "Free"
followed by the symbol "K" in parentheses appears in the
"Special" subcolumn for a heading or subheading, any product
(by whatever name known) classifiable in such provision
which is the product of a country eligible for tariff
treatment under column 1 shall be entered free of duty,
provided that such product is included in the pharmaceutical
appendix to the tariff schedule. Products in the
pharmaceutical appendix include the salts, esters and
hydrates of the International Non-proprietary Name (INN)
products enumerated in table 1 of the appendix that contain
in their names any of the prefixes or suffixes listed in
table 2 of the appendix, provided that any such salt, ester
or hydrate is classifiable in the same 6-digit tariff
provision as the relevant product enumerated in table 1. |
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