The key issue of the next agricultural negotiations is related to a significant reduction in the level of agricultural tariffs. Several ways could be suggested for reducing tariff peaks, tariff dispersion across countries and products, tariff escalations among the level of processing. This paper examines the various formula for reducing agricultural tariffs in the next agricultural negotiations and attempts to quantify some of the major alternatives. The paper concludes that the previous UR method for tariff cuts could be better than other methods for minimizing negative impacts on the Korean major products because it has a great deal of flexibility in deciding how much each agricultural tariff would be cut.