The UR created tariff-rate quota(TRQ) system in the process of tariffication for agricultural products which were under the various types of non-tariff barriers. TRQ system was introduced to establish market access opportunities. TRQ system is a two-level tariff mechanism. For example the import quantity under tariff quota is to be imported at a low tariff, while any import above the market access is levied a higher tariff. This mechanism naturally creates the policy discretion on distribution of the import rent and disorder of domestic market which may be occurred by import of market access quantity. Thus importing countries including Korea are administering the market access quantity in various ways including such as state trading, auction, historical allocation etc. By the way exporting countries have criticized that this kind of complicated administration method of tariff quota allocation are not transparent and operated arbitarily with creating trade distortions. Actually there is a high possibility that new regulations on TRQ administration methods will be set up in current DDA negotiation on agriculture so as to create more transparent and market oriented system. In this regard, this study is to evaluate the current situation of TRQ administration method which has been adopted in Korea in terms of internal and external perspective. Particularly the paper examines the limitations of current Korean TRQ system and provides a new direction for establishing the effective TRQ system.