Samsung Galaxy Note III and Galaxy Gear smartwatch are not available in some markets like USA till now, but that did not discourage Samsung to publish open source code base for both of these products.
Open source codes for two variants of Galaxy Note III available right now. One for North America (_NA) and other compressed file contains source code for Latin America (_LA).
Samsung Galaxy Gear is running a modified version of Google Android. So you can expect a lot of changes in the kernel code.
If you are interested in developing or just browsing the codes check out the Samsung Open Source website for all details.
