Preferential tariff exemption for imports from the Republic of Korea reduces customs duty where origin is proven under specified origin rules. Exempts imports from the Republic of Korea from customs duty to the extent such duty exceeds specified preferential rates in an appended Table, subject to the importer proving Korean origin under the Customs Tariff (Determination of Origin under the India-Korea PTA) Rules, 2009. The notification provides an extensive itemised schedule of tariff lines with preferential rates and includes provisos implementing bilateral safeguard measures that suspend or limit specific Table entries; the measure came into force on 1 January 2010 and the Table was later substituted by Notification No.123/2011 effective 1 January 2012.