Tariff structure of Korean forestry sector can be characterized by relatively simple structure with higher applied rates than in Japan. Although, tariff items are well-classified in detail, neither tariff dispersion nor tariff escalation can be found. On the contrary, Japanese tariff structure is complicate with various tariff headings and categories for forestry commodities. Korea has relatively higher market comparative advantages for chest nut, fiber board, wood cases and pine mushroom while Japan has that in coniferous plywood and wood cases. Considering market comparative advantages and higher applied tariff rates for most forestry products, imports from Japan may surge more rapidly than export to Japan from Korea as a result of trade liberalization.