The Korea Customs Service, together with the Korea Institute of Origin Information, has produced "Checkpoints for Responding to U.S. Non-Preferential Origin Determinations, Part 5: Export Goods of Korean Companies" and is distributing it through KOTRA, the Korea International Trade Association, and other organizations.
U.S. reciprocal tariffs and sectoral tariffs treat goods as Korean-origin only if they meet the U.S. non-preferential criteria for determining origins. As a result, goods that are Korean-origin under the Korea-U.S. FTA can still be treated as originating in a third country. The material includes a case in which cabbage kimchi made from Chinese salted cabbage was determined to be Korean-origin under the Korea-U.S. FTA but Chinese-origin under the non-preferential criteria for determining origins.
The material is available on the "U.S. Tariff Policy Response Support" board of the Korea Customs Service FTA Portal.
Source: Korea Policy Briefing, Korea Customs Service press release (October 31, 2025)