WT/DS588/1  
G/L/1323  
9 September  2019 
(19-5697) Page: 1/6 
 Original:  English  
 
  
INDIA – TARIFF TREATMENT ON CERTAIN GOODS IN THE  INFORMATION AND 
COMMUNICATIONS TECHN OLOGY SECTOR  
REQUEST FOR CONSULTA TIONS BY CHINESE TAI PEI 
The following communication,  dated 2 September 2019, from the delegation of the Separate 
Customs Territory of Taiwan, Penghu, Kinmen and Matsu to the delegation of India, is circulated to 
the Dispute Settlement Body in accordance with Article 4.4 of the DSU.  
 
_______________  
 
 
My aut horities have instructed me to request consultations with the Government of India, pursuant 
to Articles 1 and 4 of the Understanding on Rules and Procedures Governing the Settlement of 
Disputes ("DSU"), and Article XXII:1 of the General Agreement on Tariff s and Trade 1994 ("GATT 
1994") regarding tariff treatment India accords to certain information and communications 
technology goods.  
 
I.  MEASURES AT ISSUE  
India applies duties in excess of the bound rates in its Schedule of Concessions and Commitments 
annexed to the GATT 1994 ("Schedule") on imports of certain information and communications 
technology goods, including in particular the following categories of products:  
 
- laboratory, hygienic or pharmaceutical glassware, glass shells, glass globes and glass 
founts;  
- machines  and apparatus for the manufacture of semiconductor boules or wafers, 
semiconductor devices, electronic integrated circuits or flat panel displays;  
- electrical transformers, static converters and inductors;  
- telephone sets, including telephones for cellular networks or for other wireless networks: 
other apparatus for the transmission or reception of voice, images or other data, including 
apparatus for communication in a wired or wireless network;  
- microphones and stands therefor: loudsp eakers, headphones and earphones, sets 
consisting of a microphone and one or more loudspeakers, audio -frequency electric 
amplifiers, electric sound amplifier sets;  
- transmission apparatus for radio -broadcasting or television, television cameras, digital 
cameras and video camera recorders;  
- parts suitable for use with transmission apparatus for radio -broadcasting or television, 
television cameras, digital cameras and video camera recorders, radio apparatus, radio 
navigational aid apparatus and radio remote con trol apparatus, reception apparatus for 
radio-broadcasting, monitors and projectors;  
- electronic integrated circuits;  
- insulated wire, cable and other insulated electric conductors, optical fibre cables;  
- oscilloscopes, spectrum analysers and other instrument s and apparatus for measuring or 
checking electrical quantities, for measuring or detecting alpha, beta, gamma, X -ray, 
cosmic or other ionising radiations; and  
- measuring or checking instruments, appliances and machines, profile projectors.  
 
By way of examp le, the applied duty rates on the tariff lines presented in the attached table clearly 
exceed the bound rate in India's Schedule, which is set at 0%.  
 WT/DS588/1 • G/L/1323  
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  India imposes these measures through, inter alia, the following legal instruments:  
 
- Section 12 of the Cus toms Act, 1962, requiring the collection of customs duties as specified 
in the Customs Tariff Act, 1975;  
- Section 2 and the First Schedule of the Customs Tariff Act, 1975, as amended from time 
to time, including most recently by:  
 
• Finance Act of 2007 (2007 -2008 "Union Budget");  
• Finance Act of 2014 (2014 -2015 "Union Budget");  
• Finance Act of 2018 (2018 -2019 "Union Budget");  
- Notifications granting exemption from duty pursuant to Section 25 of the Customs Act, 
1962 and to Section 3 of Customs Tariff Act, 1 975 and setting the applicable rates for the 
products concerned, including but not limited to in particular:  
 
• No. 19/2016 -Customs of 1 March 2016;  
• No. 32/2016 -Customs of 5 May 2016;  
• No. 50/2017 -Customs of 30 June 2017;  
• No. 56/2017 -Customs of 30 June 2017;  
• No. 57/2017 -Customs of 30 June 2017;  
• No. 58/2017 -Customs of 30 June 2017;  
• No. 67/2017 -Customs of 14 July 2017;  
• No. 91/2017 -Customs of 14 December 2017;  
• No. 6/2018 -Customs of 2 February 2018;  
• No. 22/2018 -Customs of 2 February 2018;  
• No. 36/2018 -Customs of 2 April 2018;  
• No. 37/2018 -Customs of 2 April 2018;  
• No. 38/2018 -Customs of 2 April 2018;  
• No. 39/2018 -Customs of 2 April 2018;  
• No. 40/2018 -Customs of 2 April 2018;  
• No. 74/2018 -Customs of 11 October 2018;  
• No. 75/2018 -Customs of 11 October 2 018; 
• No. 76/2018 -Customs of 11 October 2018;  
• No. 02/2019 -Customs of 29 January 2019.  
For each of the measures referred to above, this request also covers any amendments, 
replacements, extensions, implementing measures or other related measures adopted by t he 
legislative or executive authorities of India.  
 WT/DS588/1 • G/L/1323  
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  II.  LEGAL BASIS  
The foregoing measures appear to be inconsistent with India’s obligations under Article II:1(a) and 
(b) of the GATT 1994 because, through those measures, India accords less favorable treat ment to 
the commerce of the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu of certain 
information and communication technology goods than provided for in its Schedule, and has failed 
to exempt such goods from ordinary customs duties or othe r duties or charges in excess of those 
set forth in its Schedule.  
 
The foregoing measures appear to nullify or impair the benefits accruing to the Separate Customs 
Territory of Taiwan, Penghu, Kinmen and Matsu directly or indirectly under the covered agree ments.  
 
The Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu reserves the right to address 
additional measures or raise additional factual claims or legal claims under other provisions of the 
covered agreements regarding the above matters dur ing the course of the consultations.  
 
The Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu looks forward to receiving 
India’s reply to this request and to agreeing to a mutually acceptable date and place for 
consultations.  
 
 
_______________  
   
  WT/DS588/1 • G/L/1323  
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India WTO certified schedule  India applied duties  
(1) 
HS2007  (2) 
ex. (3) 
Description  (4) 
Tariff 
binding  (5) 
HS2017  (6) 
Description  (7) 
Applied duty  
7017.10  01' - - Quartz reactor tubes and holders designed 
for insertion into diffusion and oxidation 
furnaces for production of Semi -conductor 
wafers.  0% 7017.10.00  - Of fused quartz or other fused silica  10% 
7020.00  01' - Quartz reactor tubes and holders designed for 
insertion into diffusion and oxidation furnaces 
for production of semi conductor wafers  0% 7020.00.29  
7020.00.90  - - - Other  
- - Other  10% 
10% 
8486.10. 00  - - Machines and apparatus for the manufacture 
of boules or wafers  0% 8486.10.00  - Machines and apparatus for the 
manufacture of boules or wafers  7.5%  
8486.20. 00  - - Machines and apparatus for the manufacture 
of semiconductor devices or of electronic 
integrated circuits  0% 8486.20.00  - Machines and apparatus for the 
manufacture of semiconductor devices 
or of electronic integrated circuits  7.5%  
8486.30. 00  - - Machines and apparatus for the manufacture 
of flat panel displays  0% 8486.30.00  - Machines and apparatus for the 
manufacture of flat panel displays  7.5%  
8486.40. 00  - - Machines and apparatus specified in Note 9 
(C) to this Chapter  0% 8486.40.00  - Machines and apparatus specified in 
Note 9 (C) to this Chapter  7.5%  
8486.90. 00  - - Parts and accessories  0% 8486.90.00  - Parts and accessories  7.5%  
8504.40  02' - - Static converters for automatic data 
processing machines and units thereof, and 
telecommunication apparatus  0% 8504.40.90  - - Other  15% 
8504.90  01' - - Printed circuit assemblies for static 
convertors for automatic data processsing 
machines and units thereof, and 
telecommunication apparatus; printed circuit 
assemblies for other inductors for power 
supplies for automatic data processing machines 
and un its thereof, and telecommunication 
apparatus  0% 8504.90.90  - - Other  10% 
8517.12  - - - Telephones for cellular networks or for other 
wireless networks  0% 8517.12.10  
8517.12.90  - - - Push button type  
- - - Other  20% 
20% 
8517.61  - - - Base stations  0% 8517.61.00  - - Base stations  20% 
8517.62  - - - Machines for the reception, conversion and 
transmission or regeneration of voice, images or 
other data, including switching and routing 
apparatus  0% 8517.62.90  - - - Other  10% or  
20%   
  WT/DS588/1 • G/L/1323  
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India WTO certified schedule  India applied duties  
8517.70  
 
8517.70  
 
8517.70  01' 
 
02' 
 
03' - - Parts and accessories of the machines of 
heading 84.71: For populated PCBs  
- - Parts and accessories of the machines of 
heading 84.71: Other  
- - Other  0% 
 
0% 
 
0% 8517.70.10  
 
8517.70.90  - - Populated, loaded or stuffed 
printed circ uit boards  
- - Other  10% 
 
15% 
8518.10  01' - - Microphones having a frequency range of 
300 Hz to 3,4 KHz  with a diameter of not 
exceeding 10 mm and a height not exceeding 3 
mm, for telecommunication use  0% 8518.10.00  - Microphones and stands therefor  15% 
8518.29  
 
 
 
8518.29  01' 
 
 
 
02' - - - Loudspeakers, without housing, having a 
frequency range of 300 Hz to 3,4 KHz with a 
diameter of not exceeding 50mm, for 
telecommunication use - cone type  
- - - Loudspeakers, without housing, having a 
frequency range of 300 Hz to 3,4 KHz with a 
diamet er of not exceeding 50mm, for 
telecommunication use - Other than cone type  0% 
 
 
 
0% 8518.29  - - Other  15% 
8518.30  01' - - Line telephone handsets  0% 8518.30  - Headphones and earphones, whether 
or not  combined with a microphone, 
and sets consisting of a microphone 
and one or more loudspeakers  15% 
8525.80  02' - - Still image video cameras and other video 
camera recorders; digital cameras: Digital still 
image video cameras  0% 8525.80.20  - - Digital cameras  15% 
8529.90  01' - - Parts and accessories of the machines of 
heading 84.71  0% 8529.90  
8529.90.10  
 
8529.90.20  
 
8529.90.90  - Other:  
- - For communication jamming 
equipment  
- - For amateur radio communication 
equipment  
- - Other   
7.5%  
 
7.5%  
 
15% 
8542.39  01' - - - Of monolithic and hybrid integrated circuits  0% 8542.39  - - Other  7.5%  
8544.42  01' - - Of a kind used for telecommunications  0% 8544.42.91  
 
8544.42.92  
 
8544.42.93  - - - - Paper insulated, of a kind used 
in telecommunication  
- - - - Plastic insulated, of a kind used 
in telecommunication  
- - - - Rubber insulated, of a kind used 
in telecommunication  15% 
 
15% 
 
15%   
  WT/DS588/1 • G/L/1323  
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India WTO certified schedule  India applied duties  
8544.49  01' - - - For a voltage not exceeding 80 V : Of a 
kind used for telecommunications  0% 8544.49.91  
 
8544.49.92  
 
8544.49.93  - - - - Paper insulated, of a kind used 
in telecommunication  
- - - - Plastic insulated, of a kind used 
in telecommunication  
- - - - Rubber insulated, of a kind used 
in telecommunication  15% 
 
15% 
 
15% 
9030.90  
 
 
9030.90  01' 
 
 
02' - - Parts and accessories of instruments and 
apparatus for measuring or checking 
semiconductor wafers or devices  
- - Parts of instruments and appliances for 
measuring or checking semiconductor wafers or 
devices  0% 
 
 
0% 9030.90.90  - - Other  7.5%  
9031.49  01' - - - Optical instruments and appliances for 
measuring surface particulate contamination on 
semiconductor wafers  0% 9031.49.00  Other  7.5%  
 
 
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