1. 머리말2. 관세율 구조의 국제비교3. 관세 감축방식별 감축효과4. 맺음말 This study focuses on the comparison of agricultural tariff structure bymajor countries in WTO negotiations and the effects of tariff reduction byvarious tariff cut methods.Tariff peak, tariff dispersion and tariff escalation problems are reviewedand evaluated extensively. Prohibitively high rates of tariff remain even inexporting countries.The distribution of the tariff rates is uneven, both among commodities andamong countries. Trade distortive tariff escalation is dominant in developedcountries.Formula approach gives rise to deeper tariff cut effects and mitigates theproblem of tariff peak, tariff dispersion and tariff escalation. In the case ofKorea, the tariff reduction rate will be 84.5 percent by the Swiss formula and79.3 percent by the Canada formula.