Article 1.Countries (including any territories that are part of the countries; hereinafter the same applies) to which the benefit of customs duty may be granted pursuant to the provisions of Article 5 of the Customs Tariff Act (hereinafter referred to as “the Act”) are those countries as set forth in Appended Table.

Article 2.Goods to which the benefit of customs duty may be granted pursuant to the provisions of Article 5 of the Act are those goods that are produced in any of the countries listed in Appended Table and set forth in Schedule XXXVIII- Japan annexed to the Marrakesh Protocol to the General Agreement on Tariffs and Trade 1994 in Annex 1A to the Marrakesh Agreement Establishing the World Trade Organization.

Article 3.Rates of customs duty to be levied on goods set forth in the Schedule provided for in the preceding Article are those rates as specified respectively in that Schedule for the category of the goods.

(2)The preceding paragraph does not preclude application of any laws and regulations that provide for rates of duty lower than those specified in that paragraph.