WT/COMTD/RTA 24/1 
WT/REG 475/1 
 
5 January 2024  
(24-0001) Page: 1/52 
Committee on Regional Trade Agreements  
Dedicated Session on Regional Trade Agreements   
 
FACTUAL PRESENTATION  
COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT BETWEEN INDIA AND  THE 
UNITED  ARAB  EMIRATES  
(GOODS AND SERVICES)  
Report by the Secretariat  
This report, prepared for the consideration of the Comprehensive Economic Partnership 
Agreement between India and the United Arab Emirates , has been drawn up by the 
WTO Secretariat on its own responsibility and in full consultation with the Parties. The 
factual presentation reproduces as closely as possible the terminology used in the 
Agreement and in the comments provided and does not imply official endorsement or 
acceptance by the Secretariat of such terminology. The report has been drawn up in 
accordance  with the rules and procedures contained in the Decision for a Transparency 
Mechanism for Regional Trade Agreements (WT/L/671) and thus does not imply any 
value judgement by the Secretariat regarding the contents of the Agreement.  
Any technical questions a rising from this report may be addressed to Mr. Thakur Parajuli 
(thakur.parajuli@wto.org ). Any statistical questions arising from this report may be 
addressed to Ms. Rowena Ca bos (rowena.cabos@wto.org ).  WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
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  Table of Contents  
Page 
1  TRADE ENVIRONMENT  ................................ ................................ ..............................  5 
1.1  Merchandise trade  ................................ ................................ ................................ .... 5 
1.2  Trade in services and investment  ................................ ................................ ................  6 
2  CHARACTERISTIC ELEMENTS OF THE AGREEMENT  ................................ .....................  8 
2.1  Background information ................................ ................................ .............................  8 
3  PROVISIONS ON TRADE IN GOODS  ................................ ................................ .........  10 
3.1  Import duties and charges, and quantitative restrictions  ................................ ................  10 
3.1.1  General provisions  ................................ ................................ ................................  10 
3.1.2  Liberalization of trade and tariff lines  ................................ ................................ ....... 10 
3.1.3  Liberalization schedule  ................................ ................................ ...........................  11 
3.1.3.1   India ................................ ................................ ................................ ................  11 
3.1.3.2   UAE ................................ ................................ ................................ .................  13 
3.1.4  Tariff rate quotas (TRQs)  ................................ ................................ .......................  15 
3.2  Rules of origin ................................ ................................ ................................ .........  16 
3.3  Export duties and charges, and quantitative restrictions  ................................ .................  17 
3.4  Regulatory provisions on trade in goods  ................................ ................................ ...... 17 
3.4.1  Standards  ................................ ................................ ................................ ...........  17 
3.4.1.1   Sanitary and phytosanitary measures  ................................ ................................ .... 17 
3.4.1.2   Technical barriers to trade  ................................ ................................ ...................  18 
3.4.2  Safeguard mechanisms  ................................ ................................ ..........................  19 
3.4.2.1   Global safeguards  ................................ ................................ ..............................  19 
3.4.2.2   Bilateral safeguards  ................................ ................................ ............................  20 
3.4.2.3   Other safeguard measures  ................................ ................................ ...................  20 
3.4.3  Anti-dumping and countervailing measures  ................................ ...............................  20 
3.4.4  Subsidies and state -aid ................................ ................................ ..........................  21 
3.4.5  Customs -related procedures and trade facilitation  ................................ ......................  21 
3.4.6  Other regulations  ................................ ................................ ................................ .. 22 
3.5  Sector -specific provisions on trade in goods  ................................ ................................ . 22 
4  PROVISIONS ON TRADE IN SERVICES AND INVESTMENT ................................ .........  22 
4.1  Scope and definitions  ................................ ................................ ...............................  22 
4.2  Denial of benefits  ................................ ................................ ................................ .... 22 
4.3  General provisions on trade in services and investment ................................ ..................  23 
4.3.1  Market access  ................................ ................................ ................................ ...... 23 
4.3.2  National and MFN treatment  ................................ ................................ ...................  23 
4.3.3  Commercial presence  ................................ ................................ ............................  23 
4.3.4  Performance requirements  ................................ ................................ .....................  23 
4.3.5  Senior Management and Boards of Directors  ................................ .............................  23 
4.3.6  Movement of natural persons  ................................ ................................ ..................  24 WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
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  4.4  Liberalization commitments  ................................ ................................ .......................  25 
4.4.1  India ................................ ................................ ................................ ..................  26 
4.4.1.1   MFN and Horizontal commitments  ................................ ................................ .........  26 
4.4.1.2   Sector -specific commitments in trade in services  ................................ .....................  26 
4.4.2  UAE ................................ ................................ ................................ ....................  31 
4.4.2.1   MFN and Horizontal commitments  ................................ ................................ .........  31 
4.4.2.2   Sector specific commitments in trade in services  ................................ .....................  31 
4.5  Regulatory provisions  ................................ ................................ ...............................  35 
4.5.1  Domestic regulation  ................................ ................................ ..............................  35 
4.5.2  Recognition  ................................ ................................ ................................ .........  35 
4.5.3  Subsidies  ................................ ................................ ................................ ............  35 
4.5.4  Safeguards  ................................ ................................ ................................ ..........  35 
4.5.5  Other ................................ ................................ ................................ ..................  36 
4.5.5.1   Monopolies and e xclusive service suppliers  ................................ .............................  36 
4.5.5.2   Investment  ................................ ................................ ................................ ....... 36 
4.6  Sector specific provisions on trade in services  ................................ ..............................  36 
4.6.1  Telecommunications  ................................ ................................ ..............................  36 
5  GENERAL PROVISIONS OF THE AGREEMENT  ................................ ............................  37 
5.1  Transparency  ................................ ................................ ................................ ..........  37 
5.2  Current payments and capital movements  ................................ ................................ ... 37 
5.3  Exceptions  ................................ ................................ ................................ .............  37 
5.3.1  General exceptions  ................................ ................................ ...............................  38 
5.3.2  Security exceptions  ................................ ................................ ...............................  38 
5.3.3  Taxation  ................................ ................................ ................................ ..............  38 
5.3.4  Balance -of-payments safeguards  ................................ ................................ .............  38 
5.3.5  Other exception  ................................ ................................ ................................ .... 38 
5.4  Accession and withdrawal  ................................ ................................ .........................  38 
5.5  Institutional framework  ................................ ................................ ............................  39 
5.6  Dispute settlement  ................................ ................................ ................................ .. 39 
5.7  Relationship with other agreements concluded by the parties  ................................ ..........  41 
5.8  Government procurement  ................................ ................................ .........................  42 
5.9  Intellectual property rights (IPRs)  ................................ ................................ ..............  42 
5.10  Competition  ................................ ................................ ................................ ..........  44 
5.11  Environment  ................................ ................................ ................................ .........  44 
5.12  Labour  ................................ ................................ ................................ .................  44 
5.13  Electronic commerce  ................................ ................................ ..............................  44 
5.14  Small and medium -sized enterprises (SMEs)  ................................ ..............................  45 
5.15  Other ................................ ................................ ................................ ...................  45 
5.15.1   Cooperation  ................................ ................................ ................................ ....... 45 WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
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  ANNEX 1  ................................ ................................ ................................ ....................  47 
ANNEX 2  ................................ ................................ ................................ ....................  51 
 
  WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
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  Key Facts  
 
Parties to the Agreement:  India and  the United Arab Emirates  
 
Date of Signature:    18 February 202 2 
 
Date of Entry into Force:  1 May 2022  
 
Date of Notification:   22 September 2022  
 
Full implementation:   2031 
 
 
1  TRADE ENVIRONMENT  
1.1.  The Comprehensive Economic Partnership Agreement (hereafter "the Agreement) between 
India and the United Arab Emirates (UAE)  is one of 18 RTAs notified by India and currently in force, 
and one of 6 RTAs notified by the UAE and currently in force .1 The siz e and composition of the 
Parties' economies differ significantly. In 2021, India had a population of 1.5 billion and a GDP of 
USD 3,177.9  billion , whereas the UAE, with a population of 9.8 million, recorded a GDP of USD 410 
billion.  
1.1  Merchandise trade  
1.2.  In 20 21, India's total merchandise trade amounted to USD 968.2 billion, with exports valued 
at USD 395.4 billion and imports at USD 572.9 billion. India was ranked as the 14th largest exporter 
and the 8th largest importer of global merchandise, accounting for 1.8% of global exports and 2.5% 
of imports. In comparison , the UAE's total merchandise trade reached USD 772.2 billion, with exports 
totalling USD 425.2 billion and imports USD 347.5 billion. The UAE was the 13th largest  exporter and 
importer of global merchandise, corresponding to 1.9% of global exports and 1.5% of imports. 
India's trade primarily consisted of manufactured products, accounting for 70.2% of its total exports 
and 52.1% of imports. In case of the UAE, expor ts were dominated by fuels and mining products, 
representing 56.9% of its total exports, while manufactured products constituted 63.3% of its total 
imports .2 
1.3.  Chart 1.1 shows the global trade trends of the Parties from 2010 to 2021. India consistently 
maintained a trade deficit, while the UAE had a surplus  for most of the period .  
Chart 1.1 India -UAE: Global merchandise trade (2010 -2021)  
 
Source:  UNSD, Comtrade.  
 
1.4.  In their bilateral trade, India was the UAE's 3rd largest source of imports and the 2nd largest 
destination for exports, accounting for 6% of total imports and 5.6% of exports. Similarly, the UAE 
was India's 3rd largest source of imports and destination for exports, representing 7.6% of total 
imports and 6.4% of exports. Chart 1.2 further ill ustrates the bilateral trade trends between the 
Parties from 2010 to 2021. India maintained a trade surplus with the UAE until 2018, except for 
 
1 Based on rtais.wto.org, as of September 2023.  
2 Data extracted from the WTO Trade Profiles 2022, as of July 2023, using 2020 reported data. Ranks in 
world trade and the shares exclude intra -EU trade.  
-400-2000200400600
2010 2012 2014 2016 2018 2020India (USD billion)
Total Imports Total Exports Trade Balance-400-2000200400600
2010 2012 2014 2016 2018 2020UAE (USD billion)WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
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  small trade deficits recorded in 2010 and 2012. Since then, it has had deficits in 2019 and 2020. 
Data for the U AE indicates a trade deficit with India from 2010 to 2020 but a surplus in 2021 .3  
Chart 1.2 India -UAE: Bilateral merchandise trade (2010 -2021)  
 
Source:  UNSD, Comtrade.  
 
1.5.  Chart 1.3 below presents a breakdown  of the product composition of average imports and 
exports in 2019 -2021 for merchandise trade between the Parties and globally, based on Harmonized 
System (HS) Sections. The data shows the complementarities in trade between the Parties. During 
the period  surveyed , India's primary export product categories, including chemicals, mineral 
products, machinery, textiles, and precious stones, accounted for an average of 62% of its total 
exports. The same product categories also constituted 74% of the UAE's  imports  from India. In 
comparison, the UAE's main export product categories, such as mineral products, machinery, 
precious stones, and base metals, accounted for 84% of its total exports. Except for machinery, 
these accounted for 88% of India's imports from the U AE.  
Chart 1.3 India -UAE: product composition of merchandise trade, by HS Section, annual 
average (2019 -2021)  
 
Note:  The HS sections having less than 5% of the share of trade are shown under the 'Other' category in 
the Chart.  
Source:  Based on data from UNSD, Comtrade database.  
 
1.2  Trade in services and investment  
1.6.  In 202 1, India's total commercial services trade was valued at USD 434.9  billion (exports of 
USD 239.9  billion and imports of USD 195 billion), and it was the  5th largest exporter and 7th largest 
importer in the world. In comparison, the UAE 's total trade in commercial services was valued at 
USD 175.6  billion (exports of USD 100.8  billion and imports of USD 74.7 billion)  and it  ranked 11th 
 
3 According to India, the discrepancies in data can be attributed to the variance in accounting practic es 
between the Parties . Particularly , India adheres to the financial year accounting system, commencing on 1st of 
April, and concluding on 31st of March of the subsequent year . 
-50-30-10103050
2010 2012 2014 2016 2018 2020India -UAE (USD billion)
Bilateral Imports Bilateral Exports Trade Balance-50-30-10103050
2010 2012 2014 2016 2018 2020UAE-India (USD billion)
0 10 20 30 40 50 60
Vegetables
Minerals
Chemicals
Textiles
Precious stones
Base metals
Machinery
Vehicles
Other
Total Imports Total Exports Imports from UAE0 10 20 30 40 50 60
Vegetables
Minerals
Chemicals
Textiles
Precious stones
Base metals
Machinery
Vehicles
Other
Total Imports Total Exports Imports from India(a) India
(USD 472 billion)(b) UAE
(USD 331 billion) (USD 32 billion) (USD 294 billion) (USD 383 billion) (USD 21 billion)PercentagePercentageWT/COMTD/RTA 24/1 • WT/REG 475/1 
 
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  largest for global exports and imports . Both Parties' trade is dominated by  'other commercial 
services ', 83.8 % of total exports and 49.7% of imports for India , and 41.3% and 54.2% of exports 
and imports, respectively , for the UAE .4  
1.7.  Chart 1.4 shows the Parties' global trade trends in commercial services during 2010 -2021. 
Throughout this period, India was a net exporter of commercial services globally, while the UAE had 
a growing deficit until it began declining in 2013 as exports rose. Since 2020 it has ha d a surplus in 
its commercial services balance.  
Chart 1.4 India -UAE: Trade in commercial services with world (2010 -2021)  
 
Source:  WTO Statistics database.  
1.8.  Chart 1. 5 further illustrates the Parties' composition of global services trade  by sector averaged 
for the period 201 9-2021. India's total average trade  in services is dominated by other business 
services followed by transport, and telecommunication s and IT services, while the UAE 's total 
services trade is dominated by travel followed by insurance and transport services.  Data on bilateral 
trade in services are not available.  
Chart 1.5 India -UAE: Commercial services trade with world, by ser vice sectors (Average 
2019 -2021)  
 
Note:  UAE has no trade data on Manufacturing, Maintenance and repair, Finance, and Other business 
services (2019 -2021); and Personal, cultural and recreational services (2019). No export data on 
Insurance and pension services (2019).  
Source:  WTO Statistics Database.  
 
1.9.  Chart 1. 6 below presents the Parties' foreign direct investment (FDI) stocks position and annual 
flows during 2010-2021. India has been a net FDI recipient in terms of both stocks and flows 
 
4 Data extracted from the WTO Trade Profiles 202 2, as of July 2023 , using 201 0 reported data. Ranks in 
world trade and the shares exclude intra -EU trade.  
-1000100200300
2010 2012 2014 2016 2018 2020
Total Imports Total Exports Trade Balance-1000100200300
2010 2012 2014 2016 2018 2020UAE
(USD billion)India
(USD billion)
0102030405060708090ManufacturingMaintenance & RepairConstructionPersonalFinanceInsuranceIntellectual PropertyTelecommunications & ITTravelOther Business ServicesTransportIndia 
(USD billion)
Imports Exports0102030405060708090ManufacturingMaintenance & RepairFinanceOther Business ServicesConstructionIntellectual PropertyTelecommunications & ITTransportTravelInsuranceUAE
(USD billion)
Imports ExportsWT/COMTD/RTA 24/1 • WT/REG 475/1 
 
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  through out the period  with net stocks increasing . The UAE was a net FDI recipient until  2017, since 
when strong growth in outward investment has resulted in it becoming a net investor . 
Chart 1.6 India -UAE: FDI stock and flow with world (2010 -2021)  
 
 
Source:  UNCTADStat . 
2  CHARACTERISTIC ELEMENTS OF THE AGREEMENT  
2.1  Background information  
2.1.  The Agreement  was signed by  the Parties  on 18 February 202 2 and entered into force on 1 May 
2022. The Parties notified the goods and services aspects of the Agreement to the WTO on 
22 September 2022  under Paragraph 4(a) of the Enabling Clause and Article V:7(a) of the GATS 
(document WT/COMTD/RTA24/N/1 and S/C/N/1110 ), respectively.   
2.2.  The Agreement shall remain in effect indefinitely unless one Party notifies the other that it 
intends to terminate the Agreement .5 It can also be amended following procedures in the Parties' 
respective internal leg islation . Each Party must notify approval of the amendments through 
diplomatic channels. The amendment to the Agreement shall enter into force on the first day of the 
second month following the latter of the two notifications (Article 18.4 and 18.5 ). 
2.3.  The text of the Agree ment is available, together with its related Annexes, on the following 
official websites:  
India:  https://commerce.gov.in/international -trade/trade -agreements/   
 
 
2.4.  The Agreement contains 18 Chapters and 16 Annexes . It also has side letters on energy 
resources sector, and tariff rates quotas (TRQs) . The a nnexes, footnotes, and side letters shall 
constitute an integral part of the Agreement (Article 18.1). Box 2.1 provides the structure of the 
Agreement.  
 
5 See Section 5.4 (Accession and Withdraw) .  
0100200300400500600
2010 2012 2014 2016 2018 2020
Inward Stock Outward StockA.  India Global FDI StockUSD Billion
010203040506070
2010 2012 2014 2016 2018 2020B.  India Global FDI Flow
050100150200250
2010 2012 2014 2016 2018 2020ThousandsC.  UAE Global FDI Stock
0510152025
2010 2012 2014 2016 2018 2020ThousandsD. UAE Global FDI FlowUSD BillionWT/COMTD/RTA 24/1 • WT/REG 475/1 
 
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  Box 2.1 Structure of the Agreement  
 
Preamble  
Chapter 1  Initial Provisions and General D efinitions  
Chapter 2  Trade in Goods  
Chapter 3  Rules of Origin  
Chapter 4  Sanitary and Phytosanitary Measures  
Chapter 5  Technical Barriers to Trade  
Chapter 6  Customs Procedures and Trade Facilitation  
Chapter 7  Trade Remedies  
Chapter 8 Trade in Services  
Chapter 9  Digital Trade  
Chapter 10  Government Procurement  
Chapter 11  Intellectual Property  
Chapter 12  Investment and Trade  
Chapter 13  Micro, Small, and Medium -sized Enterprises (SMEs)  
Chapter 14  Economic Cooperation  
Chapter 15 Dispute Settlement  
Chapter 16 Exceptions  
Chapter 17  Administration of the Agreement  
Chapter 18  Final Provisions  
Annexes   
2A Schedule of Specific Tariff Commitments of India on Trade in Goods (Referred to in Chapter 
2) 
2B Schedule of Specific Tariff Commitments of the UAE on Trade in Goods (Referred to in 
Chapter 2)  
3A Minimum Required Information (Referred to in Chapter 3)  
3B Product Specific Rules (Referred to in Chapter 3)  
3C Issuing Authorities of the Government of  India (Referred to in Chapter 3)  
3D Issuing Authorities of the UAE (Referred to in Chapter 3)  
3E Format of the Certificate of Origin under the Agreement (Referred to in Chapter 3)  
5A Bilateral Cooperation on Pharmaceutical Products (Referred to in Chapter 5)  
8A Schedule of Specific Commitments of India on Trade in Services (Referred to in Chapter 8)  
8B Schedule of Specific Commitments of the UAE on Trade in Services (Referred to in Chapter 
8) 
8C Telecommunication Services (Referred to in Chapter 8)  
8D Movement of Natural Persons Supplying Services (Referred to in Chapter 8)  
10A Schedule of India (Referred to in chapter 10)  
10B Schedule of the UAE (Referred to in chapter 10)  WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
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  15A Code of Conduct for Panellists (Referred to in Chapter 15)  
15B Rules of Procedure for the Panel (Referred to in Chapter 15)  
  
Associated documents  
 Side letters  on energy resources sector  of the UAE , and TRQs  of India .  
Source:  WTO Secretariat b ased on the Agreement . 
 
3  PROVISIONS ON TRADE IN GOODS  
3.1  Import duties and charges, and quantitative restrictions  
3.1.1   General provisions  
3.1.  Chapter 2 of the Agreement governs trade in goods between the Parties. The Parties will 
eliminate and/or reduce customs duties on each other's originating goods as per the ta riff 
liberalization schedules in Annexes 2A and 2B (Article 2.4). Any reductions in MFN duties will be 
applied to the other Party as long as they are lower than the tariff commitments under the 
Agreement. Duty -free entry under certain conditions is granted  for commercial samples of negligible 
value and printed advertising materials as well as for goods that are returned or re -entered after 
undergoing repair or alteration (Articles 2.7 and 2.8 respectively).  
3.2.  The Parties grant national treatment to each other 's goods in accordance with Article III of the 
GATT, including its interpretative note, which is incorporated into and made an integral part of the 
Agreement (Article 2.3).  
3.3.  Non-tariff barriers shall not be applied in their bilateral trade except as otherwi se provided 
under related provisions in the WTO Agreements  or in accordance with other provisions of the 
Agreement . If such measures are applied , transparency and timely notification of any new or 
modified measures are required. Each Party must promptly pu blish its laws, regulations, procedures, 
and administrative rulings related to non -tariff measures. If a Party believes that a non -tariff 
measure is an unnecessary obstacle to trade, it can nominate it for review by the  WTO Committee 
on Trade in Goods, with the aim of finding a mutually agreed solution. The review  does not affect 
the Parties' rights under the Dispute Settlement chapter  (Article  2.16) . 
3.4.  Upon request from a Party, the Parties shall consult to discuss accelerating or expanding the 
elimination of customs duties outlined in their respective tariff liberalization schedules. Additional 
commitments to expedite customs duty elimination or include additional products in the schedules 
will supersede previously agreed duties and product list s. Furthermore, a Party may unilaterally 
accelerate or broaden duty elimination, but it retains the right to impose the duty rate or staging 
categories specified in their Schedules at a later time  as envisaged by the Schedule . 
3.5.  On the prohibition or restriction of bilateral imports (and exports ), Article XI of GATT 1994, 
including its interpretive notes, is incorporated into the Agreement, mutatis mutandis (Article 2.9).  
3.6.  Article 2.11  incorporates Article VII of GATT 1994 and the Agreeme nt on Customs Valuation 
which shall govern the provision s on customs valuation.  
3.7.  Article 2.10 requires  the Parties  to implement transparent and predictable import licensing 
procedures in accordance with the WTO's Import Licensing Agreement.  
3.1.2   Liberalization of trade and tariff lines  
3.8.  Unless otherwise provided for in the Agreement, each Party shall eliminate or reduce its 
customs duties on originating goods of the other Party according to the terms and conditions set 
forth in its Schedule in Annexes 2A (India)  and 2 B (UAE). Tariff liberalization in India involves either WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
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  the full elimination of tariffs or reductions to the MFN rates, whereas for the UAE, it involves the full 
elimination of tariff rates only. The liberalization process is subject to a tran sition period, with full 
implementation scheduled to end in 2031 for both Parties.  
3.1.3   Liberalization schedule  
3.9.  In the following sections, unless explicitly stated, the analysis of tariffs and trade liberalization 
is based on the data provided by India in the 2 022 version of the Harmonized System (HS). For the 
UAE, the data is sourced from the ITC, the WTO -IDB, and Annex 2B of the Agreement in the HS  2017 
version. The computation of the number of tariff lines and average tariffs excludes tariff lines subject 
to in-quota rates. When calculating the average tariff, specific rates of duty are excluded, and only 
the ad valorem  part of alternate rates is included. The scope of import coverage is from HS Chapters 
1 to 97.  
3.1.3.1   India  
3.10.  Table 3.1 below presents  India's commitme nt to eliminat e and/or reduc e tariffs on its imports 
from the UAE  under the Agreement. In 2022, 2.4% of India's tariff (298 lines) w as duty-free on an 
MFN basis, which corresponds to an average of 20.6% of its imports from the UAE during 2019 -
2021.6 Upon the Agreement's entry into force in 2022, an additional 7,596 tariff lines became duty -
free, corresponding to 49.4% of imports from the UAE during 2019 -2021. India will further liberalize 
1,974 tariff lines in 2026 (7.2% of imports) and 466 tariff lines by  2026 and 2031 (1.7% of imports). 
By the end of implementation in 2031, 84.7% of India's tariff (10,334 lines) will be duty -free, 
corresponding to 78.9% of its imports from the UAE. The remaining 15.3% (1,873 lines) of the tariff 
will still be dutiable, co rresponding to 21.1% of its imports  from the UAE . India  will also  reduce 
tariffs on 633 lines  (5.2% of the tariff) for imports from the UAE. During 2019 -21, 1.5% of India's 
imports from the UAE entered under these lines.  
Table 3.1 India: Tariff elimination commitments under the Agreement and corresponding 
average trade  
Duty phase -out period  Tariff lines in India's tariff schedule  India's imports from UAE  
(2019 -2021)  
Number  % Value (USD 
million)  % 
MFN 2022  298a 2.4 6,526.8  20.6 
2022 7,596  62.2 15,609.7  49.4 
2026 1,974  16.2 2,287.7  7.2 
2028 229 1.9 19.2 0.1 
2031 237 1.9 510.2  1.6 
Remain dutiable  1,873  15.3 6,668.1  21.1 
Out of which      
Reduced rate  633 5.19 459.7  1.5 
Excluded/TRQs  1,240  10.16  6208.4  19.6 
TOTAL  12,207  100.0  31,621.8  100.0  
a Out of the 298  tariff lines, 10 lines are excluded from the Agreement.  
Source:  Indian Authorities . 
3.11.  Table 3.2 further elaborates on India's tariff elimination and reduction commitments by 
HS Sections  with corresponding share of imports from the UAE  during 2019 -21. As a result  of the 
Agreement , all products from HS Sections XI (textiles)  and XIX  (arms and ammunition)  will be fully 
liberalized, while the percentage of  tariff lines eliminated and/or reduced7 for other Sections, subject 
to duties, ranges from 51%  (VII) to 99% (IX) . The average tariff for these Section s ranges  from 
4.5% in HS Section XV (base metals) to 43.2% in Section II (vegetables). A large portion o f India's 
imports from the UAE during 2019 -21 falls under HS Sections V (mineral products) and XIV (precious 
 
6 India's applied MFN tariff in 202 2 consisted of 12,207 lines at the eight -digit level (HS 20 22). 94.2% of 
the tariff rates were ad val orem and 730 lines had non -ad valorem  tariffs of which 4 lines with specific duties, 
and 726 with mixed duties.  
7 The products subject to reduced tariffs enjoy an average margin of preference (based on MFN rates in 
2022) ranging from 41.3% to 62.9% depending on the Section.  WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
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  stones), accounting for 48.9% and 33.3% of India's total imports from the UAE, respectively .8 While 
imports of mineral products are almost fully l iberalized under the Agreement, significant amounts of 
imports of precious stones from the UAE during 2019 -21 remain subject to duties.  
Table 3.2 India: Tariff elimination under the Agreement, by HS Section  with corresponding 
share of imports from the UAE  HS Section  MFN 2022  Lines  under the Agreement  
Average Dutiable Tariff  % of total 
imports  from 
UAE (2019 -21) 
Avg. 
Tariff 
(%) No. 
of 
lines  Duty 
free 
lines  Duty Free  Remain 
Dutiable  Duty free  
Remain Dutiable  2022  
2026  
2028  
2031  
Excluded/  
TRQs  
Reduced  
MFN 
Agreement * 
I 30.1 536 2 317 105 4  62 46 27.2  0.0 0.0 
II 36.4 642 28 59 249   181 125 43.2 0.0 0.5 0.5 
III 43.2 126   112   2 12 17.1  0.1 0.0 
IV 44.4 432  101 180   92 59 42.2  0.0 0.1 
V 5.0 361 8 229 95  6 21 2 4.5 0.0 48.8 0.1 
VI 8.6 2,383  10 1,834  200  70 178 91 8.9 0.0 2.0 1.0 
VII 10.4 596  142 85  34 292 43 10.7  0.3 2.8 
VIII 10.2 134 21 113       0.0 0.0  
IX 8.9 282  268 13   1  5.0  0.0  
X 9.3 270 10 139 3  14 16 88 5.8 0.0 0.3 0.1 
XI 14.3 1,998  4 1,994         0.1  
XII 25.1 105  36 12 30  27  35.0  0.0 0.0 
XIII 11.5 261  178 6  12 7 58 8.6  0.1 0.0 
XIV 9.5 123 7 31 12  35 38  16.8 18.3 1.1 13.9 
XV 8.4 1,302  37 586 412 159 64 19 25 4.5 1.8 1.5 2.3 
XVI 8.2 1,694  134 1,120  267 10 2 129 32 11.8 0.2 1.5 0.1 
XVII 22.7 334 10 132 9 26  127 30 32.0 0.3 1.8 0.0 
XVIII  9.0 345 22 188 104   31  8.2 0.0 0.2 0.0 
XIX 10.0 20  20          
XX 17.9 238 2 87 110   17 22 19.0  0.0 0.0 
XXI 8.8 25 3 22          
Total 14.3 12,20
7 298 7,596  1,974  229 237 1,240  633 21.2 20.6 58.3 21.1 
* Duty-free under the Agreement at the end of implement period.   
Note:  '0.0%' of import  indicates a negligible value that has been rounded to zero . 
Source:  Indian Authorities  
 
3.12.  Chart 3. 1 below presents average tariffs (MFN tariffs 202 2 and preferential tariffs at the end 
of implementation), by HS Chapter for 1,873 tariff lines, which  remain dutiable for import s from the 
UAE. In agricultur e (Chapters 1 -24), average preferential rates are lower than their corresponding 
MFN rates,  for all Chapters  except for Chapters 3, 6, 17, 20, and 21,  for which MFN rates apply. The 
difference between preferential and MFN average rates is highest  in Chapters 1, 14, 15, 22, and 23, 
whereas the highest  average MFN and preferential rates are found in Chapters 22  (beverages and 
spirits) , 17 (Sugar) , 10 (cereals) , and 9 (Coffee) . Regarding industrial product s, the average 
preferential rates are lower than their corresponding MFN rates for all but  Chapters 25, 26, 28, 30, 
34, 44, 64, 76, and 90, for which the MFN rates apply.  Differences between preferential and MFN 
rates are highest  in Chapters 69, 73, and 81  while higher average MFN and preferential  rates are 
found in HS Chapter s 64 (footwear) and 87  (vehicles) .  
 
8 Mineral products and precious stones are also the top major exports items of the UAE (See Chart 1.3)  WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 13 - 
 
  Chart 3.1 India: Average of dutiable rates, by HS Chapter  
 
Note:  The MFN rates in 202 2 are assigned as preferential duty rates for the products excluded from tariff 
liberalization under the Agreement.  
Source:  Indian Authorities   
 
3.1.3.2   UAE 
3.13.  Table 3.3 below summarizes the UAE 's commitment to eliminate tariffs on its imports from 
India under the Agreement. In 202 1, 11.2% of the UAE 's tariff ( 848 lines) w as duty-free on an MFN 
basis, which correspond ed to 21.9% of its average imports from India during 201 9-2021.9 Upon 
entry into force of the Agreement in 202 2, an additional 5,241  tariff lines became duty -free, 
corresponding to 62.6% of its imports from India. The UAE will further liberalize 1,084 lines in 2025  
(8.7% of imports), and 180 lines (5.8% of imports) in 203 1. At the end of the implementation 
period, 9 7.1% of the UAE ' tariffs ( 3,358 lines) will be duty -free, corresponding to 9 9% of its imports 
from India in 201 9-21. The remaining 2 22 lines ( 2.9% of tar iffs) are subject to duties for imports 
from India (representing 1% of imports).  
 
9 The UAE 's applied MFN tariff in 202 1 consisted of 7,580 lines at the eight -digit level (HS 20 17). 98.6% 
of the tariff rates w ere ad valorem  and 103 lines had non -ad valorem  tariffs of which 34 lines were subject to 
import prohibition and 69 lines were marked as special products.  
020406080100120140160
1
2
3
4
6
7
8
9
10
12
14
15
16
17
18
20
21
22
23
24Average Duty Rate (%)
HS Chapter01-24
020406080100120140160
25
26
27
28
29
30
32
33
34
35
36
38
39
40
44
48
64
68
69
70
71
72
73
74
76
81
84
85
87
88
90
94
95
96Average Duty Rate (%)
HS Chapter25-97
Preferential MFNWT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 14 - 
 
  Table 3.3 UAE: Tariff elimination commitments under the Agreement and corresponding 
average trade  
 Duty phase -out period  Tariff lines in UAE's tariff schedu le UAE's imports from India  
(2019 -2021)  
Number  % Value (USD 
million)  % 
MFN 2021a 848 11.2 3,611.5  21.9 
2022 5,241  69.1 10,332.5  62.6 
2026 1,089  14.4 1,444.0  8.7 
2031 180 2.4 953.4  5.8 
Remain dutiable  222b 2.9 165.9  1.0 
TOTAL  7,580  100.0  16,507.4  100.0  
a  Since the MFN tariffs for the year of entry into force of the Agreement were not available, the MFN 
2021 is used for analysing the tariff liberalization of the UAE under the Agreement.   
b of 222 tariff lines, 99 l ines a re excluded from t he Agreement, 54 lines are subject to import 
prohibition, and 69 lines are reported as special goods with no rates.  
Source:  WTO estimates based on data from the ITC, WTO -IDB, and Annex 2B of Agreement.  
 
3.14.  Table 3.4 further elaborates on the UAE 's tariff elimination commitments by HS Sections. As 
a result  of the Agreement tariffs in a  number of HS Sections10 will be fully liberalized, while the 
percentage of tariff lines eliminated for other Sections  ranges from 87% (I) to 99 .9% (VI). The 
average tariff s for these Sections , subject to duties,  are 5%. Tariffs in HS Sections accounting for a 
significant share of UAE imports from India are to be almost fully liberalized. These include  
HS Sections  XIV (precious s tones), XVI (machinery), V (minerals), XV (base metals), and II 
(vegetables), representing 31.7%, 15.8%, 10.3%, 9.8%, and 6.3% of the UAE 's total imports from 
India, respectively .11  
Table 3.4 UAE: Tariff elimination under the Agreement, by HS Section with corresponding 
share of imports from India.   
HS 
Section  MFN 2021  Lines  under the Agreement  
Average 
Dutiable Tariff  % of total import 
from India  
(2019 -21) 
Avg. 
Tariff 
(%) No. of 
lines  Duty 
free 
lines  Duty Free  
Remain 
Dutiable  Duty free  
Remain 
dutiable  2022  
2026  
2031  
MFN 
Agree -
ment * 
I 3.4 484 153 254 14  63ab 5.0 1.5 0.5 0.3 
II 3.0 467 185 270   12a a 4.6 1.7 0.0 
III 5.0 63  41 16  6b b  0.1  
IV 9.4 468 19 327 64  58ab a/b 0.7 1.0 0.3 
V 5.0 215  209   6a a  10.3  
VI 4.5 1,263  133 950 173 6 1a a 1.1 4.4  
VII 5.0 270  175 90  5a a  2.4 0.0 
VIII 5.0 86  71 11  4b b  0.1  
IX 4.9 227 4 223     0.0 0.2  
X 4.1 195 37 82 56 12 8 5.0 0.1 1.1 0.3 
XI 5.0 951  948 3     5.6  
XII 5.0 74  72 2     0.4  
XIII 4.9 228 3 84 125 12 4a a 0.0 1.4 0.0 
XIV 3.2 65 23 42     3.7 28.0  
 
10 Including HS Sections IX (articles of wood), XI ( textiles), XII ( footwear), XIV ( precious stones),  XVII 
(vehicles), XVIII ( optical), XIX ( arms and ammunition), XX ( miscellaneous), and XXI (works of art) .  
11 Mineral products, machinery, and precious stones are also among India's top 5 global export items 
(See Chart 1.3).  WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
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  HS 
Section  MFN 2021  Lines  under the Agreement  
Average 
Dutiable Tariff  % of total import 
from India  
(2019 -21) 
Avg. 
Tariff 
(%) No. of 
lines  Duty 
free 
lines  Duty Free  
Remain 
Dutiable  Duty free  
Remain 
dutiable  2022  
2026  
2031  
MFN 
Agree -
ment * 
XV 5.0 750  398 243 62 47 5.0  9.6 0.2 
XVI 3.8 979 226 368 289 88 8b b 10.0 5.8 0.0 
XVII 4.5 260 27 230 3    0.0 3.3  
XVIII  4.3 285 38 247     0.1 0.4  
XIX 5.0 23  23      0.0  
XX 5.0 216  216      0.6  
XXI 5.0 11  11      0.1  
Total  4.7 7,580  848 5,241  1,089  180 222 5.0 21.9 77.1 1.0 
* duty-free under the Agreement at the end of implement period.   
a contains prohibited lines  
b contains products under Special goods  
Note:  '0.0%' of import indicates a negligible value that has been rounded to zero.  
Source:  WTO estimates based on data from the ITC, WTO -IDB, and Annex 2B of Agreement.  
3.15.  Out of the 222 lines remaining dutiable, 99 are subject to  MFN rates  while the others  are 
either subject to import prohibition s or marked as special products, with no rates.  
Chart 3.2 UAE: Average of dutiable rates, by HS Chapter  
 
* All remaining dutiable lines under the Agreement indicated as prohibited.  
Note:  HS Chapters containing dutiable lines that are not displayed in the Chart are subject to either 
Prohibited or Special Product for both MFN and Preferential duties. These Chap ters include 1 -2, 5, 9, 
12-13, 15 -18, 20, 22 -25, 29, 40 -41, 68, and 85.  
 The MFN rates in 202 1 are assigned as preferential duty rates for the products excluded from tariff 
liberalization under the Agreement.  
Source:  WTO estimates based on data from the ITC, WTO -IDB, and Annex 2B of Agreement.  
 
3.1.4   Tariff rate quotas  (TRQs)  
3.16.  India maintains TRQs on 10 categories of products ( 31 lines at the national tariff line level), 
including for polyethylene; ethylene; polymers of ethylene; polypropylene; propylene copolym ers; 
polymers of propylene; polymers of vinyl chloride; non -monetary gold powder; articles of jewellery 
of gold; and copper weld wire including other wire of refined copper. The in -quota rates are either 
020406080100120
04 *24 48 72 73Average Duty Rate (%)
HS ChapterPreferential MFNWT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 16 - 
 
  reduced or eliminated following the tariff reduction  schedule s, while the quota quantities are to be 
increased over the implementation period. The out -of-quota rates for these products are the current 
applied MFN duty. Further details of the TRQs  maintained by India under the Agreement, including 
quota volumes, in and out of quota rates and corresponding MFN rates, as well as products subject 
to MFN TRQs, are provided in Annex 2.   
3.17.  India agrees, through side letter s12, to administer in a transparen t, timely, and responsive  
manner  the TRQs under the Agreement, ensuring minimal trade burdens. Upon request, the Parties 
shall consult through the Committee on Trade in Goods on any TRQ administration matters. 
Furthermore, after ten years of the Agreement' s entry into force, the y shall jointly review India's 
TRQ implementation to accelerate liberalization and improve market access. The review shall 
consider eliminating TRQs and tariffs, among other s. India confirms that the administration period 
for the TRQ s runs from 1 April to 31 March each year . 
3.18.  The UAE does not apply TRQs under the Agreement.  
3.2  Rules of origin  
3.19.  Rules of origin criteria are laid down in Chapter 3  of the Agreement . A product shall be deemed 
as originating in a Party a nd shall be eligible for preferential treatment provided it:  
(a) is wholly obtained or produced in the territory of the Party as per Article 3.3  (wholly 
obtained or produced product) , or  
(b) has undergone sufficient working process or production as per the product specific rules  
(PSR)  in Annex 3B of the Agreement , which are:  
i. Chan ge in tariff classification (CTC)  which requires the transformation of a 
product into a different HS classification , mostly at the HS heading (4 -digit) and 
subheading (6 -digit) levels. For a limited number of products, the CTC 
requirement is at the Chapter level.  
ii. Value -added criteria requiring that a particular proportion of a product's final 
value be added in the expo rting Party. The value -added criteria vary so  where 
the CTC is required  at the chapter and heading levels, the threshold is 40%, 
while for CT C at the subheading level, it ranges from 3% to 45%.  
iii. Specific processing rules  apply  at a particular stage of the p roduction process  
mainly to some  silver  and gold products ; bars, rods, and refined copper; and 
wire of refined copper .  
3.20.  Under Article 3.4 non-originating materials that do not meet either the wholly obtained or CTC 
criteria shall be deemed originating if: (a) the total value of the product does not exceed 10% of the 
F.O.B. or ex -works price; and (b) for textiles and clothing under HS chapters 50 -63, the weight of 
the non -originating material is less than 7% of the total weight of the materia ls used in production 
or does not exceed 10% of the F.O.B. or ex -works price.  
3.21.  Article 3.5 lays down a list of minimal operations and processes that do not confer origin.  In 
addition, Article 3.6 states that a product cannot be considered as an originating product solely 
because of dilution with water or a substance that doesn't significantly change its characteristics. 
Furthermore, if a production or pricing practice is proven to be intended to bypass the regulations 
outlined in the Chapter  3, the product w ill not be considered originating.  
3.22.  Bilateral cumulation between the Parties is permitted under Article 3. 7, provided that the 
production process of a product in an exporting Party goes beyond  the minimal operations and 
processes referred to in Article 3.5.  
 
12 Side letters exchanged on 18 February 2022.  WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
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  3.23.  Articles 3. 8 through 3. 10 contain disciplines on how certain materials ( the packages, packing 
material and containers; accessories, spare parts and tools and sets; indirect material /neutral 
elements)  shall be treated or valued when determining the origin of the goods, and Article 3.1 1 
contains disciplines on accounting segregation.  
3.24.  Preferential treatment may only be provided for products  transported directly between the 
Parties. However, transit through non -parties is permitted if it does not undergo operations other 
than unloading, reloading, unpacking and repacking, labelling, or any other operation to preserve it 
in good condition; and the product do es not enter into trade and consumptio n in the non -party 
(Article 3.1 2). 
3.25.  Articles 3.1 3 through 3.20 contain general requirements for proof of origin; procedures for 
issuing a n origin certificate and  verification. A certificate of origin is valid for twelve months from 
the date of issue in the exporting Party. The importer intending to claim preferential treatment shall 
submit the valid certificate of origin together with the documents required to the customs authority 
of the importing Party at the time of filing the import declaration . If not, preferential treatment  may 
be denied and guarantees or other actions  to preserve fiscal interests as a pre -condition for customs 
clearance in accordance with  the importing Party's laws and procedures  may be required .  
3.26.  The importing Party may conduct verification following the procedures laid down in Articles 
3.21 and 3.22  and release  the products to the importer, subject to any precautionary measures  
while verification is ongoing  (Article 3.23). If the verification determines that the goods comply wit h 
the rules of origin, any excess duties paid or guarantees obtained shall be promptly refunded (Article 
3.26). However, in the case of non -compliance, the importing Party may deny preferential tariff 
treatment or recover unpaid duties in accordance with i ts laws and regulations (Article 3.25). Article 
3.25 also allow s the exporter/producer/manufacturer in the exporting Party to file an appeal against 
the decision o n non-compliance within the period provided by the customs laws of the importing 
Party. Artic le 3.27 allows exporters to seek future preferential treatment if previously denied, by 
demonstrating modified manufacturing conditions to meet origin requirements. The importing Party 
may restore benefits retroactively or prospectively or continue with th e suspension (Article 3.28).  
3.27.  Article 3.31 establishes the Subcommittee on Rules of Origin to oversee implementation, and 
disputes can be referred to the Joint Committee. The Parties promote consultation and cooperation 
for effective application and amendm ents (Article 3.32). The Parties also aim to negotiate, agree on, 
and implement provisions to recognize origin declarations by approved exporters for proof of origin.  
3.3  Export duties and charges, and quantitative restrictions  
3.28.  For prohibition s or restriction s on (imports ) and exports, Article XI of GATT 1994, including 
its interpretive notes, is incorporated into the Agreement, mutatis mutandis  (Article 2.9).  
3.4  Regulatory provisions on trade in goods  
3.4.1   Standards  
3.4.1.1   Sanitary and phytosanitary measures  
3.29.  Chapter 4 governs provisions on sanitary and phytosanitary (SPS) measures. The Parties 
affirm their rights and obligations under the WTO SPS Agreement, and the provisions of Chapter 4 
largely mirror those in the SPS Agreement.  
3.30.  Regarding equivalence, the Pa rties agree to comply with the provisions and procedures 
outlined in the WTO SPS Agreement, including decisions made by the WTO SPS Committee, as well 
as other relevant international standards, guidelines, and recommendations (Article 4.5). The 
importing P arty must acknowledge the equivalence of an SPS measure if the exporting Party 
objectively demonstrates that its measure achieves the same level of protection as that of the 
importing Party or has an equivalent effect in achieving its objective. Upon reque st, the importing 
Party must engage in consultations with the other Party with the aim of achieving bilateral 
recognition arrangements for specified SPS measures' equivalence. Such recognition could be related WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 18 - 
 
  to a single measure, a group of measures, or t he entire system. The h armonization of SPS measures 
is not mandatory under the Agreement.  
3.31.  Both Parties recognise the concept of regional conditions (including pest or disease -free areas 
and areas of low pest or disease prevalence) and agree to take into ac count the relevant decisions 
of the WTO SPS Committee and international standards, guidelines, and recommendations in this 
regard  (Article 4. 6). They also affirm the provisions of the WTO SPS Agreement on risk analysis 
(Article 4. 7) while ensuring that their import procedures comply with Annex C of the WTO SPS 
Agreement including audit, certification, and import checks (Article 4.8) .  
3.32.  Emergency measure necessary for protecting human, animal, or plant life or health which 
may affect t rade must promptly be notified to  the other Party in writing through the designated 
contact point in Article 4.13. Such measures must be reviewed within six months or as mutually 
agreed upon and the results of the review shared upon request. If the measure  is maintained after 
the review due to the ongoing reasons for its implementation, the Party should conduct periodic 
reviews of it (Article 4.9) . 
3.33.  Transparency provisions on SPS are similar to those of the WTO SPS Agreement. Upon 
request, a Party must provi de the other Party with timely information and clarification regarding SPS 
measures. This includes import requirements for specific products, status of application of measure s, 
and authorisation procedures for  specific products (Article 4.10).  
3.34.  The Parties agree to explore opportunities for further cooperation between them, including 
capacity building, technical assistance, collaboration, and information exchange on SPS matters of 
mutual interest (Article 4.11). Under a  "technical discussion " provision in A rticle 4. 12, if a Party 
considers that an SPS measure is affecting its trade with the other Party , it may request a detailed 
explanation of the measure, including its scientific basis , and the other Party shall promptly respond. 
Furthermore, in case of an emergency, the Party imposing a measure shall notify the other Party 
immediately after adopting its decision to implement the measures . Technical consultation s must be 
held within ten days of the notification of an emergency SPS measure  and are without pre judice to 
rights and obligations under Chapter 15 (Dispute Settlement) of the Agreement.  
3.35.  Upon entry into force of the Agreement, each Party shall designate a contact point or contact 
points to facilitate communication on matters related to SPS measures (Article 4.1 3). The Parties 
confirm that the contact points have been designated and communicated to each other.  
3.36.  A Sub -Committee on SPS measures is established under Article 4.14  to consider any SPS 
matters of mutual interest, cooperat e, and iden tify mutually agreed priorities as per Article 4.11, 
monitor the implementation and operation of SPS provisions, encourag e the Parties to share 
experiences, and facilitat e technical discussions. The Parties confirm that two combined sessions of 
Sub-Committ ee meetings on Trade in Goods and SPS matters were held in October 2023 .  
3.4.1.2   Technical barriers to trade  
3.37.  Chapter 5 of the Agreement governs provisions on technical barriers to trade (TBT). The 
Parties affirm their rights and obligations under the WTO TBT Agre ement (Article 5.4). In particular, 
the provisions of its articles 2, 3, 4.1, 5, 6.1, 6.3, and Annex 3 (except paragraph A) , which are 
incorporated into and form an integral part of the Agreement. In the event of any inconsistency 
between the provisions of  the TBT Agreement incorporated under the Agreement and the provisions 
of Chapter 5, the latter shall prevail.  
3.38.  The scope of the Chapter is to technical regulations, standards, and conformity assessment 
procedures as defined in the WTO TBT Agreement. One o f the objectives of the TBT Chapter in the 
Agreement is to further cooperation pursuant to the WTO TBT Agreement.  
3.39.  Neither harmonization nor mutual recognition is made mandatory under the Agreement.   
3.40.  The Parties agree to strengthen cooperation on matters of mutual interest (as listed in 
paragraph 3 of Article 5.8) in standards, technical regulations, and conformity assessment 
procedures.  Article 5.9 provides that if a Party considers the need to resolve an issue related to trade WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 19 - 
 
  and TBT provisions  under the Agreement, it may request technical discussions in writing. The  
technical discussions  shall take place  within 60 days  of the date of request , unless otherwise mutually 
determined by the Parties, to reach a mutually satisfactory solution. The Parties confirm that this 
provision is without prejudice to their rights and obligations under Chapter 15 (Dispute Settlement) 
of the Agreement.  
3.41.  The Parties recognize the significance of transparency provisions outline d in the WTO TBT 
Agreement and agree to consider relevant Decisions and Recommendations issued by the WTO TBT 
Committee. Upon request, a Party is obligated to provide the full text or a summary of its notified 
technical regulations and conformity assessmen t procedures. If immediate access to the information 
is not possible, a summary detailing the requirements should be furnished within a reasonable 
timeframe, preferably within 30 days. Furthermore, each Party must allow individuals from the other 
Party to participate in public consultation processes for the development of technical regulations, 
national standards, and conformity assessment procedures, ensuring terms of participation are no 
less favourable  than those provided to their own citizens.  
3.42.  Within s ixty days of the date of entry into force of the Agreement, e ach Party shall designate 
a contact point or contact points responsible for coordinating the implementation of the provisions 
of TBT under the Agreement (Article 5.11). The Parties confirm that t he contact points have been 
designated and communicated to each other.  
3.43.  A Sub -Committee on TBT (TBT Sub -Committee) is established under Article 5.12. Its function s 
include  monitoring the implementation and operation of TBT provisions under the Agreement, 
coordinating cooperation pursuant to Article 5.8 (cooperation); facilitating technical discussions; 
reporting, where appropriate, its findings to the Committee on Trade in Goods (CTG); and carrying  
out other functions as may  be delegated by the CTG. The Parties confirm that two combined sessions 
of Sub -Committee meetings on Trade in Goods and TBT matters were held in October 2023.  
3.44.  In addition, Annex 5A (bilateral cooperation on pharmaceutical products) outlines the 
objective s, definitions, and scope of cooperation between the Parties on pharmaceutical products. It 
aims to facilitate access to pharmaceutical products while ensuring compliance with quality standards 
and regulations. The Annex covers areas such as good clinical practices, good manufacturing 
practices, mutual recognition of inspections, fast -track approval procedures, acceptance of test 
results from accredited laboratories, marketing authorization processes, an alert system for quality 
issues, and the suspension o r withdrawal of marketing authorization. It also establishes contact 
points for technical queries and collaboration between the UAE and India.13 Regular reviews of the 
Annex are scheduled to ensure its effectiveness.  
3.45.  The Parties also agree to enter into discussions to negotiate and finalise an Annex on organic 
products which will form an integral part to the Agreement (Article 5.13).  
3.4.2   Safeguard mechanisms  
3.46.  Chapter 7 (trade  remedies) contains provisions on global and bilateral safeguard measures 
including anti -dumping and countervailing measures. Under Article 7.5, the Parties agree to establish 
a Su b-Committee on Trade Remedies, which reports to CTG, consisting of governmen t 
representatives of the Parties' corresponding competent authorities.  
3.4.2.1   Global safeguards  
3.47.  For the provisions of global safeguard measures, the Parties retain their rights and obligations 
under Article XIX of the GATT and the WTO Safeguards Agreement. The A greement does not grant 
any additional rights or obligations regarding actions taken under Article XIX, except that a Party 
taking a global safeguard measure may exclude imports of an originating good from the other Party 
if those imports are not the cause  of serious injury or threat. Furthermore, neither Party can 
 
13 The contact point for the UAE is the Head of the Drug Regulatory Authority of the UAE, the Director of 
the Drug Department in the Health Regulation Sector of the Ministry of Health and Prevention. For India, it is 
the Central Drugs Control Organization (CDSCO) under the Ministry of Health and Family Welfare.    WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 20 - 
 
  simultaneously apply a bilateral safeguard measure under Article 7.3 and a measure under Article 
XIX for the same good (Article 7.4).  
3.4.2.2   Bilateral safeguards  
3.48.  Bilateral safeguards are permitted unde r the Agreement in accordance with provisions in 
Article 7.3. Accordingly, if the reduction or elimination of a customs duty leads to a significant 
increase in imports of an originating good from the other Party, causing serious injury or a threat 
thereof to a domestic industry producing a similar or directly competitive good, the affected Party 
may take certain bilateral safeguards measures. The measures may include (a) a suspension of 
further reductions in customs duties under the Agreement on the product  in question, and (b) an 
increase in customs duty rates on that product to a level not exceeding the current MFN applied rate 
when the measure is taken or the MFN applied rate on the day immediately preceding the entry into 
force of the Agreement, whicheve r is lower. However, neither tariff rates quotas (TRQs) or 
quantitative restrictions (QRs) are permissible forms of bilateral safeguard measures.  
3.49.  The provision of bilateral safeguard measure will be permanent throughout the duration of 
the Agreement. None theless, after five years from the completion of implementation of customs 
duty elimination or reduction, the CTG may discuss and review the implementation and operation of 
the bilateral safeguard measure upon the request of either Party.  
3.50.  The Article 7.3 a lso outlines the notification and consultation procedures. Safeguard measures 
can only be applied following an investigation by the Party's competent authorities, with specified 
timeframes for completion. The measures shall be necessary to prevent or remed y serious injury, 
facilitate adjustment, and cannot exceed a period of 2 years with a possibility of additional 2 years 
extension. The measures cannot be applied for one year after the commencement of tariff reduction 
or elimination for the specific origin ating products covered by the Agreement. No bilateral safeguard 
measure shall be applied again to the import of a product that has previously been subject to such 
a measure for a period of time equal to the duration during which the previous measure was in  effect 
or for one year following the expiration of that measure, whichever duration is longer.  
3.51.  Provisional measures can be applied in critical circumstances where delay would cause 
irreparable damage. The Party must make a preliminary determination based  on clear evidence of 
increased imports causing serious injury or a threat thereof. The duration of provisional measures 
is limited to 200 days, during which the Party must comply with specified requirements.  
3.52.  Regarding compensation, the Party implementing the measures shall provide an opportunity 
for consultation regarding appropriate trade liberalization compensation. This compensation should 
be in the form of concessions that have trade effects equivalent to the additional duties resulting 
from the safegu ard measure or concessions with an equivalent value. If the Parties are unable to 
reach an agreement on compensation within 30 days, the Party affected by the measure can 
temporarily suspend the application of concessions for the originating products of th e Party 
implementing the measure. These suspended concessions should only aim to address the trade 
effects that are substantially equivalent to the effects of the safeguard measure. The suspension can 
only remain in place for the minimum duration necessary  to achieve the substantially equivalent 
effects.  
3.4.2.3   Other safeguard measures  
3.53.  As per Article 2.14, the Parties shall make efforts to prevent the imposition of balance of 
payments restrictions. However, any measures applied to trade in goods must comply with A rticle 
XII of the GATT and the Understanding on the BOP Provisions of the GATT, which are incorporated 
into and constitute part of this Agreement mutatis mutandis . 
3.4.3   Anti-dumping and countervailing measures  
3.54.  Under Article 7.2 of Chapter 7 (trade remedies) con tains provision on antidumping and 
countervailing measures. Except as otherwise provided for in the Agreement, t he Parties retain their 
rights and obligations under Article VI of the GATT 1994 and the WTO Agreements on Antidumping , 
and on Subsidies and Countervailing Measures  (SCM) .  WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 21 - 
 
  3.55.  On the provision of termination of anti -dumping and countervailing duty measures, the 
paragraphs 2A and 2B of Article 7.2 outline that If an anti -dumping or countervailing duty 
investigation concerning goods from the other Part y concludes with a negative final determination, 
or if it is terminated through a review under Articles 11.2 and 11.3 of the Anti -Dumping Agreement 
and Articles 21.2 and 21.3 of the SCM Agreement, no anti -dumping or countervailing duty shall be 
imposed on the same goods for a period of one year following the termination of the previous 
investigation or measure, provided that the other Party is the only subject country involved. 
However, the investigating authority of the importing Party may initiate an inve stigation in 
exceptional cases, provided that the authority is satisfied, based on the available evidence, that 
dumping, or injury has recurred as a result of the withdrawal of the duties. The initiation of such an 
investigation is deemed necessary to prev ent material injury or a threat thereof to the domestic 
industry as a consequence of the dumped imports from the exporting Party.  
3.56.  Under Paragraph 3 of Article 7.2, the Parties also recognize certain practices to enhance 
transparency and due process in anti -dumping and countervailing duty proceedings. The practices 
include, inter alia , not including the other Party among subject countries in investigations when 
products are merely transhipped, providing written notification, allowing pre -initiation consultat ions, 
conducting in -person verifications with advance notice and documentation, providing an opportunity 
to remedy deficiencies in information, disclosing essential facts before making a final determination, 
and allowing interested parties to defend their interests.  
3.4.4   Subsidies and state -aid 
3.57.  The Agreement does not include any specific provisions concerning subsidies. However, the 
Parties reaffirm their rights and obligations regarding subsidies and countervailing measures under 
Article XVI of the GATT (Articl e 7.2).  
3.58.  The Agreement does not prohibit a Party from maintaining or establishing a State trading 
enterprise in accordance with Article XVII of GATT , including its understanding on the interpretation 
(2.17).  
3.4.5   Customs -related procedures  and trade facilitation  
3.59.  Chapter 3 of the Agreement primarily addresses customs procedures related to origin, while 
Chapter 6 focuses on customs cooperation and trade facilitation. Many provisions in Chapter 6 
resemble those found in the WTO Trade Facilitation Agreement (TFA), with some references made 
to the provisions of TFA. Chapter 6 encompasses a range of provisions aimed at simplifying customs 
processes and promoting efficient trade. The provisions include (Articles 6.4 through Article 6.16) 
publication of customs information, adoption of risk management techniques, encouragement of 
paperless communications, establishment of advance rulings, enforcement of pe nalties for 
non-compliance, implementation of streamlined clearance processes, recognition of trusted traders 
through Authorized Economic Operator (AEO) Mutual Recognition Arrangement (MRA), promotion of 
cooperation between customs and other border control  agencies, facilitation of express and low -
value shipment, establishment of mechanisms for review and appeal, encouragement of customs 
cooperation and capacity building,  provisions on confidentiality of information, and creation of 
dedicated platforms for ongoing collaboration.   
3.60.  Article 6.14 focuses on customs cooperation, emphasizing the need to enhance cooperation 
and exchange of information between Customs administrations. The objective is to ensure the proper 
application of customs laws and regulations,  enhance trade security, and facilitate international 
trade. Each Party is obligated to implement and comply with the obligations specified in the Customs 
Mutual Assistance Agreement (CMAA) .14 Furthermore, the Parties are encouraged to facilitate 
initiativ es that promote the exchange of pre -arrival customs data and information regarding best 
 
14 Customs Mutual Assistance Agreement (CMAA)" refers to an agreement signed on April 1, 2012, 
which aims to strengthen customs cooperation and informati on exchange between the Parties. The agreement 
is designed to enhance assistance in the administration of customs matters, ensuring the proper application of 
customs law and facilitating lawful trade. It also focuses on preventing, investigating, and comba ting customs 
offenses, as well as ensuring the security of the international trade supply chain . WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 22 - 
 
  practices for implementing and managing customs procedures, as described in Chapter 6 and in 
accordance with the CMAA.  
3.61.  Under Article 6.16, a Sub -Committee on Customs Pr ocedures and Trade Facilitation, which 
reports to CTG, is established, consisting of government representative from competent authorities 
of the Parties.  
3.4.6   Other regulations  
3.62.  In addition to the provisions described above, there are no other regulations in th e Agreement.  
3.5  Sector -specific provisions on trade in goods  
3.63.  There are no sector specific provisions in the Agreement.  
4  PROVISIONS ON TRADE IN SERVICES AND INVESTMENT  
4.1  Scope and definitions  
4.1.  Chapter 8 applies to measures affecting trade in services .15 Trade in s ervices is defined as the 
supply of a service through the four modes of supply as under the GATS. The Chapter does not apply 
to: (a) laws, regulations, or requirements governing the procurement by government agencies of 
services purchased for governmental purposes and not with a view to commercial resale or use in 
the supply of services for commercial sale ; (b) subsidies or grants except to the extent provided in 
Article 8.15 on subsidies; (c) services provided in the exercise of governmental a uthority; and (d) 
measures affecting air traffic rights or services directly related to the exercise of air traffic rights, 
other than measures affecting aircraft repair and maintenance services, the selling and marketing 
of air transport services, compute r reservation system services, rental services of aircraft with crew, 
or air transport management services .16 Moreover, it does not apply to measures that affect natural 
persons seeking to access a Party's employment market or to measures pertaining to cit izenship, 
permanent residence,  or permanent employment.  
4.2.  The Parties affirm their rights  and obligations under the GATS Annex on financial services , 
which is incorporated into and made  an integral part of the Agreement (Article 8.2.4).  
4.3.  The provisions of Ch apter 8 are complemented by four Annexes (Annexes 8A through 8D) . The 
specific commitments made by India and the UAE are contained in Annexes 8A and 8B, respectively.  
Annex 8C appl ies to telecommunication services while Annex 8D contains  provisions on the 
movement of natural persons (mode 4).   
4.4.  The provisions on investment are governed by Chapter 12  (See section 4.5.5.2 ).  
4.2  Denial of benefits  
4.5.  The provisions of Article 8.18 on denial of benefits, are similar to those of Article XXVII of the 
GATS. Accordingly, a Party may deny the benefits of Chapter 8: 
a. to the supply of service, if it establishes that the service is supplied from or in the 
territory of a third -party.  
 
15 Pursuant to Article 8.1, such measures include those  in respect of (i) the purchase, payment or use of 
a service; (ii) access to and use of, in connection wi th the supply of a service, services which are required by a 
Party to be offered to the public generally; and (iii) the presence, including commercial presence, of persons of 
a Party for the supply of a service in the territory of the other Party.  
16 The Ch apter shall apply to measures affecting rental services of aircraft with crew and air transport 
management services only for a Party that opts to make commitments in such services in accordance with 
Article 8.7 (Schedule of Specific Commitments).  WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 23 - 
 
  b. to a ser vice supplied  by a juridical person, if it establishes that it is not a service supplier 
of the other Party.   
c. to the supply of a maritime transport service , if it establishes that the service is 
supplied: (i) by a vessel registered under the laws of a thir d-party or (ii) by a person 
from a third -party who operates and/or uses the vessel in whole or in part.  
4.6.  Subject to prior notification and consultation, a  Party may also deny the benefits of Chapter 8 
to the supply of a service from or in the territory of the other Party if it establishes that the service 
is supplied by a service supplier that is owned or controlled by a person of a third -party, and the 
denying Party adopts or maintains measures on the third-party that prohibit transactions with the 
enterprise or that would be violated or circumvented if the benefits of Chapter 8 were accorded to 
the service supplier.  
4.3  General provisions on trade in services and investment  
4.3.1   Market access  
4.7.  The provisions on  market access in Article 8.3 mirror those of Article XVI of the GATS. In 
addition, both Parties should make efforts to reduce the conditions for a service provider from the 
other Party to establish or maintain a representative office, or any form of juridical person , or 
residency within their territor ies in order to engage in cross -border supply of a service.  
4.8.  The Parties' schedules of specific co mmitments specify the conditions  and/or limitations on 
market access for trade in services under the Agreement.  
4.3.2   National and MFN treatment  
4.9.  The national treatment provisions in the Agreement (Article 8.4) are similar to those in GATS 
Article XVII. The Parti es' commitments are outlined in their schedules of specific commitments  and 
apply only to the sectors and subsectors listed and subject to the conditions and/or limitations 
inscribed therein . 
4.10.  Concerning MFN treatment, Article 8.6 stipulates that if a Party  enters into any agreement on 
trade in services with a third -party, it may consider a request by the other Party  to provide  treatment 
that is  no less favourable than that provided to the third -party. Such treatment should maintain the 
overall balance of co mmitments by the Parties under the Agreement  
4.3.3   Commercial  presence  
4.11.  In Article 8.1, commercial presence is defined as any type of business or professional 
establishment, including through  (a) the constitution, acquisition, or maintenance of a juridical 
person , or (b) the creation or maintenance of a branch or a representative office, within the territory 
of a Party for the purpose of supplying a service.  
4.12.  Subject to the conditions and limitations in the Parties' Schedules of specific commitments, 
the disciplines, commitments and modalities in Chapter 8 apply to commercial presence for the 
sectors listed.  
4.3.4   Performance requirements  
4.13.  There are no specific provisions on performance requirements in the Agreement.  
4.3.5   Senior Management and Boards of Directors  
4.14.  There are no specific provisions on senior management and boards of directors  in the 
Agreement .  WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 24 - 
 
  4.3.6   Movement of natural persons  
4.15.  The Parties affirm their rights and obligations under the GATS Annex on the Movement of 
Natural Persons which is incorporated into and form s an integral part of the Agreement. Annex 8D 
of the Agreement sets out further rights and obligations regarding the movement of natural persons 
of the P arties supplying services (Article 8.19)  as per their respective Schedule of specific 
commitments (Article 1 of Annex 8D ).  
4.16.  Article 2  of Annex 8D  emphasizes the importance of transparency of information related to 
entry, temporary stay, and work permits for natural persons. Accordingly, the Parties agree to make 
necessary information publicly available for all  relevant categories of visas and work permits for 
entry, temporary stay, and work, including visa extension s for natural per sons covered by the 
Agreement. If it is not feasible for a Party to publish this information publicly, it shall provide it to 
the other Party and indicate the contact details of an authority where service suppliers from the 
other Party can request the info rmation .  
4.17.  Article 3  of Annex 8D  establishes application procedures for entry, temporary stay, and work 
permits for service suppliers of each Party. The competent authorities of each Party must process 
applications promptly and notify applicants if addition al information is needed. Upon request, the y 
must provide applicants with timely updates on their application status. Once a decision has been 
made, the competent authorities must promptly notify the applicant, including details on the duration 
of stay and  any applicable terms and conditions.  
4.18.  The horizontal commitment section of the Parties' Schedule of specific commitments defines 
the categories of natural persons and outlines the conditions applied to their entry into and stay in 
the territories  of the Pa rties. The categories include (i) business visitors, (ii) intra -corporate 
transferees, which include managers, executives, and specialists, and (iii) contractual service 
suppliers. Table 4.1 summarizes temporary entry and stay for the categories for which the Parties 
have made commitments under the Agreement  and the GATS . The commitments are subject to any 
specific terms, conditions, or limitations scheduled for each service sector  in the Parties' Schedules 
of specific commitments which should be taken into  account when assessing the provisions on the 
movement of natural persons (mode 4).   
Table 4.1 India and the UAE : Commitments taken by the Parties on the movement of 
natural persons  
Categories  Conditions for the temporary movement of natural persons  
In India  In the UAE  
Agreement  GATS  Agreement  GATS  
Business 
Visitors  • 5 years multiple entry 
with a restriction of 
180 days for a single 
visit. 
• Proof of nationality of 
the UAE and absence 
of any remuneration 
from a source located 
in India.  • Single entry for 
a period of not 
more than 90 
days.  
• Absence of any 
remuneration 
from a source 
located in India.  • Maximum 90 days in 
any 12 -month 
period.  
• Not acquiring 
remuneration from 
the UAE and not 
engagi ng in making 
direct sales to the 
public or supplying 
services.  • Single entry for a 
period of not 
more than 90 
days.  
• Persons not based 
in the territory of 
the UAE and 
absence of any 
remuneration 
from a source 
located in the 
UAE. 
Intra 
Corporate 
Transferees  • Temporary entry and 
stay for 1 year or the 
duration of the 
contract, whichever is 
shorter, subject to any 
other conditions 
prescribed under 
India's immigration 
regulations.  • Temporary 
entry for the 
maximum 
period of 5 
years  
 • Entry for 3 years 
renewable for 
additional years and 
the UAE's labour and 
immigration laws.  
• The number of 
managers, 
executives, and 
specialists shall be 
limited to 50% of the 
total number of 
individuals in these • Entry for a period 
of 1 year 
renewable for 
additional 2 
years, and subject 
to the UAE's 
labour and 
immigration laws.  
• The number of 
managers, 
executives, and 
specialists shall 
be limited to 50% WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 25 - 
 
  Categories  Conditions for the temporary movement of natural persons  
In India  In the UAE  
Agreement  GATS  Agreement  GATS  
categories per 
service supplier.  of the total 
number of 
individuals in 
these categories 
per service 
supplier.  
Contractual 
service 
suppliers  • Temporary entry and 
stay for 1 year or the 
duration of the 
contract, whichever is 
shorter.  
• Proof of nationality of 
the UAE, evidence of 
the purpose of entry, 
including the letter of 
contract.  
• Evidence of relevant 
minimum educa tional 
requirements, 
qualifications, or 
alternative credentials.  • Temporary 
entry and stay 
for a maximum 
period of 1 year 
with possible 
extension of 3 
months.  
 • Entry for up to 90 
days with the 
possibility of renewal 
for an additional 90 
days, subject to 
approval by the 
Ministry of Human 
Resources and 
Emiratization  
• The purpose of entry 
into the UAE must be 
a temporary mission 
connected with a 
private or public 
company or 
corporation operating 
in the UAE, provided 
that the individual is 
sponsored by one of 
its competent staff or 
an official body.  • No commitments  
 
Source:  WTO Secretariat based on horizonal commitment sections of Schedule of Specific Commitments 
under the Agreement (Annexes 8A and 8B) and the GATS (S/DCS/W/IND and S/DCS/W/ARE) . 
4.4  Liberalization commitments   
4.19.  The Parties' market access and national treatment commitments, as well as additional 
commitments for liberalization of trade in services, follow a positive list approach similar to that of 
the GATS. The specific commitments by t he Parties are detailed in their respective Schedules (Annex 
8A for India and Annex 8B for the UAE). The Schedules outline the services sectors and sub -sectors 
for which commitments have been made and specify, according to the four modes of supply, the 
conditions and limitations that may apply to market access and national treatment. They also  include 
information on the effective date and implementation periods of the commitments (Article 8.7).  
4.20.  Beyond the commitments for market access, and national treatmen t, the  Parties  may 
negotiate additional commitments on measures affecting trade in services, including those regarding 
qualifications, standards,  or licensing matters. The Parties shall in clude  such commitments into their 
Schedules of specific commitments (Article 8.5). 
4.21.  In accordance with the procedures in Article 8.8, the Parties may modify or withdraw any 
commitments in their Schedules at any time after three years of entry into force of the Agreement. 
A Party intending to modify or withdraw a commitment shall notify the other Party a minimum of 
three months before the intended date of implementation of the modification or withdrawal.  
4.22.  The Parties make a best -endeavour commitment in Article 8.9 to review the Chapter 8, in 
particular, their Schedules of spe cific commitments at least once every two years, at the request of 
either Party. The review aims to facilitate the reduction or elimination of substantially all remaining 
discrimination between the Parties concerning trade in services covered in Chapter 8 over a period 
of time  determined by the Parties.  This shall be done while taking int o consideration the ir national 
policy objectives  and s uch reviews shall be in conformity with Article V of the GATS.  WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 26 - 
 
  4.4.1   India  
4.23.  The following section compares India's horizontal limitations and sectors specific commitments 
on market access and national treatmen t for all covered service sectors in the GATS and the 
Agreement.  
4.4.1.1   MFN and Horizontal commitments  
4.24.  India's horizontal commitments under the GATS mainly consist of market access conditions 
and national treatment limitations on mode 4, which form the basis of i ts mode 4 commitments 
under the Agreement. Additionally, a horizontal condition applies to national treatment under 
mode  3 which  specifies that when collaborating with public sector enterprises or government 
undertakings as joint venture partners, foreign service suppliers/entities that provide the most 
favourable terms for technology transfer will be given preference. India has also included MFN 
exemptions for certain telecommunication services, audio -visual services, and cargo reservation 
services in its GATS schedule.  
4.25.  While largely replicating commitments made under GATS, India  also limits  market access for 
all modes of supply for social services established or maintained for a public purpose .17 Additionally, 
commercial presence  (mode 3)  in India as a joint venture or a wholly owned subsidiary is made 
mandatory unless otherwise specified in the sectoral commitments. Other limit ations  may also apply  
under the Foreign Exchange Management Act (FEMA) and any other s applicable laws through a 
liaison/representative, project or branch office,  subject to relevant approvals.   
4.26.  With regard to horizontal limitations on national treatment, provisions for applying taxation 
laws in accordance with domestic legislation are added for both domest ic and foreign service 
suppliers for all modes of supply. For mode 3, subsidies, where granted, shall be available only to 
domestic service suppliers, and India reserves the right to regulate payments to a foreign 
collaborator resulting from foreign techno logy transfer or the use of trademarks and brand names 
of the foreign collaborator. However, this limitation will not apply to UAE nationals and juridical 
persons that are majority owned and controlled by nationals of the UAE. This limitation is subject to  
review five years after the date of entry into force of the Agreement.  
4.27.  Furthermore, India add s the right to apply government policies on foreign direct investment 
without prejudice to equity and other restrictions specified under relevant sectoral commitm ents in 
its Schedule which applies to both market access and national treatment.  
4.4.1.2   Sector -specific commitments in trade in services  
4.28.  Under the Agreement, India improves  its GATS commitments by broadening the coverage of 
sector -specific commitments and increa sing access to markets and/or national treatment through 
the removal of limitations. Table 4.2 provides a summary of its specific commitments under the 
Agreement, by main sectors and sub -sectors, compared to  its GATS commitments. The comparison 
only concer ns modes 1 -3, and specifically market access and national treatment. It does not cover 
MFN and horizontal limitations  or mode 4 limitations . 
Table 4.2 India: Comparison between GATS and Agreement specific comm itments  
Sectors / Sub -sectors  GATS  Agreement  
(Annex 8A) Compared 
to GATS  
1. Business services     
A. Professional  Services  Partial  Partial  Improved  
B. Computer  and Related  Services  Partial  Full Improved  
C. Research  and Development  Services  Partial  Partial  Improved  
D. Real  Estate  Services  --- Partial  New 
E. Rental/Leasing  Services  without  Operators  --- Partial  New 
F. Other  Business  Services  Partial  Partial  Improved  
2. Communication services     
A. Postal  services  --- --- Same 
B. Courier  services  --- --- Same 
 
17 Such as income security, social security, insurance, social welfare, public education, public training, 
public health, childcare, public utilities, public transport, freight transport and public housing.  WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 27 - 
 
  Sectors / Sub -sectors  GATS  Agreement  
(Annex 8A) Compared 
to GATS  
C. Telecommunication  services  Partial  Partial  Improved  
D. Audiovisual services  Partial  Partial  Improved  
E. Other  --- --- Same 
3. Construction and related engineering services     
A. General  construction  work for buildings  --- Full New 
B. General  construction  work for civil Engineering  Partial  Full Improved  
C. Installation  and assembly  work  --- Full New 
D. Building  completion  and finishing  work  --- Full New 
E. Other  --- Full New 
4. Distribution services     
A. Commission  agents'  services  --- Partial  New 
B. Wholesale  trade  services  --- Partial  New 
C. Retailing  services  --- Partial  New 
D. Franchising  --- Partial  New 
E. Other  --- --- Same 
5. Education services     
A. Primary education services  --- --- Same 
B. Secondary education services  --- --- Same 
C. Higher education services  --- Partial  New 
D. Adult education  --- --- Same 
E. Other education services  --- --- Same 
6. Environmental services     
A. Sewage services  --- --- Same 
B. Refuse disposal services  --- Full New 
C. Sanitation and similar services  --- Full New 
D. Other  --- --- Same 
7. Financial services     
A. All  insurance  and insurance -related  services  Partial  Partial  Improved  
B. Banking  and other  financial  services  Partial  Partial  Improved  
8. Health related and social services     
A. Hospital services  Partial  Partial  Improved  
B. Other Human Health Services  --- --- Same 
C. Social Services  --- --- Same 
D. Other  --- --- Same 
9. Tourism and travel related services     
A. Hotels  and restaurants (including catering)  Partial  Full Improved  
B. Travel  agencies  and tour operators  services  Partial  Full Improved  
C. Tourist  guides  services  --- Partial  New 
D. Other  --- --- Same 
10. Recreational and cultural and sporting services     
A. Entertainment  services  --- Partial  New 
B. News agency services  --- --- Same 
C. Libraries, archives, museums and other cultural services  --- Full New 
D. Sporting and other recreational services  --- Full New 
E. Other  --- --- Same 
11. Transport services     
A. Maritime Transport Services  --- Partial  New 
B. Internal Waterways Transport  --- --- Same 
C. Air  Transport  Services  --- Partial  New 
D. Space  Transport  --- --- Same 
E. Rail  Transport  Services  --- --- Same 
F. Road  Transport  Services  --- --- Same 
G. Pipeline  Transport  --- --- Same 
H. Services  auxiliary  to all modes  of transport  --- --- Same 
I. Other  Transport  Services  --- --- Same 
12. Other services not included elsewhere  --- --- Same 
Full: No sector -specific limitation/reservation and all sub -sectors covered.  
Partial:  Sector -specific limitations/reservations or not all sub -sector s covered.  
---:  No specific commitments.  
New: New commitments under the Agreement (full or partial, with or without limitations) which can, in 
most cases, be seen as "improved".  
Impro ved: Overall improved commitments under the Agreement compared to the GATS.  
Same : Same commitments . 
Source:  Draft Consolidated GATS Schedule of Specific Commitments (S/DCS/W/IND), prepared by the 
Secretariat (in 2003) and Annex 8A (India's Schedule ) to the  Agreement.  WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 28 - 
 
  4.4.1.2.1   Business services  
4.29.  Under its GATS commitments, India  has a few partial commitments for business services. 
Under the Agreement, India's overall commitments in business services have been substantially 
enhanced through  new or improved commitments. The sectoral coverage for professional services 
has been expanded to cover almost all subsectors, except for legal a nd taxation services, for which 
a number of partial and full commitments have been made. For accounting and bookkeeping services 
(excluding auditing), modes 1 -2 are fully liberalized, and mode 3 is unbound. Similarly, modes 1 -2 
are fully liberalized for ar chitectural , and urban planning  and landscape architectural  services, while 
for mode 3, no limitations on national treatment are imposed, but for market access, commercial 
presence through incorporation as a partnership firm constituted by architects is mandatory. 
Additionally, engineering, integrated engineering,  and veterinary services are fully liberalized. Partial 
commitment s are also made for medical , dental services , and services provided by midwives, nurses, 
physiotherapists,  and para -medical personnel .  
4.30.  By removing all limitations and conditions in the GATS, computer and related services are 
fully liberalized. All limitation s and conditions on research and development services in the field of 
natural sciences are lifted, and a new full commitment has been made  in social sciences and 
humanities (excluding law). A partial commitment has also been introduced for interdisciplinar y 
research and development services, fully liberalizing modes 1 and 2, while leaving mode 3 unbound.  
4.31.  Real estate services on a fee or contract basis are also fully opened. For rental/leasing services 
without an operator, services related to ships and aircr aft are fully liberalized, except  prescribed 
minimum capitalization norms must be adhered to  for national treatment . For the other subsectors 
of rental/leasing services without operators, partial commitments are made by leaving mode 1 
unbound, extending fu ll commitments for mode 2, and imposing no limitations on market access  but 
a national treatment condition18 for mode 3. A number of service categories under other business 
services are fully liberalized19, while for others, partial commitments20 are made.  
4.4.1.2.2   Communication services  
4.32.  Postal and courier services are unbound both under the GATS and the Agreement. The 
coverage of telecommunication services commitments has been expanded, introducing new sub -
sectors in the Agreement with certain conditions and limitations, while the conditions and limitations 
for existing sub -sectors under the GATS have either been improved or unchanged . For example, 
mode 2 for voice tele phone (including cellular mobile telephone), circuit -switched data transmission, 
facsimile, and private leased circuit services, which is unbound in the GATS, is fully liberalized under 
the Agreement. Market access is also granted for mode 3, subject to th e condition that the company 
is registered in India with a maximum foreign direct and/or indirect investment of 74%. A similar 
but new commitment in modes 2 and 3 for packet -switched data transmission, telex, and telegraph 
services is also made. For data a nd message transmission services, a new condition requiring  
commercial arrangements with licensed telecom service suppliers in India has been added for market 
access under mode 1, and mode 2  (unbound under the GATS ) has been liberalized . Regarding Mode 
3, the market access limitation of a foreign equity ceiling of 51%  in the GATS is  lifted, but 
government approval is required for FDI of more than 49%. No limitations are imposed on national 
treatment for modes 1 -3. In addition, a number of new and full commi tments are made under audio -
visual services for sound recording s and audio -visual post -production services.    
4.33.  Additional rules and disciplines  in telecommunication services  are included in Annex 8C of the 
Agreement (See section 4.6.1).  
 
18 Prescribed minimum capitalisation norm s must be adhere to. 
19 Including, management consulting services excluding all services relating to legal consultancy , services 
related to management consulting, technical testing and analysis services, placement and supply services of 
personnel, maintenance and repair of equipment, building cleaning services, photographic services (excluding 
aerial photography, satellite pictures, and satellite enabled photography), packaging services, convention 
services, duplicating services , and telephone call centre services .  
20 For advertising services; services incidental to fishing, mining, and energy distribution; related 
scientific and technical consulting services (excluding map making and hydrographic related surface surveying 
services); specialty design services ; and translation  and interpretation services . WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 29 - 
 
  4.4.1.2.3   Construction and related engineering services  
4.34.  In its GATS commitments, India made partial mode 3 commitments only for general 
construction work for civil engineering, granting market access through incorporation with  a foreign 
equity ceiling of 51%, with no limitation on national treatment, while leaving modes 1 and 2 
unbound. In the Agreement, the entire sector is fully opened for modes 1 to 3.  
4.4.1.2.4   Distribution services  
4.35.  India makes no commitments for the entire sector un der the GATS. However, under the 
Agreement, it makes partial commitments in all sub -sectors except for 'other ' distribution  services. 
Full commitments are made for selected commission agents'21 services in modes 1 and 2, while for 
mode 3, approval from the  Reserve Bank of India (RBI) in conformity with FEMA is required. Similar 
commitments are also extended to covered wholesale trade services. Partial market access 
commitments under mode 3 are also made for some single brand product retail services and 
franchising services.  
4.4.1.2.5   Educational services  
4.36.  No commitments are made for the sector  under the GATS. However, under the Agreement, 
commitments are made for higher education services with certain conditions and limitations, while 
all other education services remai n unbound. Market access under mode 1 is granted for higher 
education, subject to approval from the relevant authority in India and compliance with regulations 
applicable to domestic service providers, and national treatment is provided without limitations . No 
conditions or limitations are imposed for mode 2. However, for mode 3, market access is subject to 
conditions regarding fee fixation, and national treatment is subject to the relevant laws and 
regulations of India.  
4.4.1.2.6   Environmental services  
4.37.  The entire se ctor is unbound under the GATS. However, under the Agreement, full 
commitments have been made for refuse disposal services, and sanitation and similar services.  
However, any related services provided by public utilities and governmental authorities are exc luded.  
4.4.1.2.7   Financial services  
4.38.  India has partial commitments under the GATS for financial services. Under the Agreement, 
the coverage of the sectors and conditions are either expanded or improved, particularly for 
insurance and insurance related services. For example, life insurance , not covered under the GATS 
is included in the Agreement which grants  market access under mode 3 with some conditions 
requiring  commercial presence through incorporation of a company with foreign investment not 
exceedi ng 49 %, and fulfilment of minimum capitalisation norms . A similar market access condition 
is also extended under mode 3 for non -life insurance  which  is not included  in the GATS. For banking 
and other financial services excluding insurance, commitments unde r the Agreement essentially 
replicate the GATS commitments  with some partial improvements; for instance, instead of restricting 
market access under mode 3 to only branch operations for some banking services, it is  extended to 
a wholly own subsidiary of a f oreign bank licensed and supervised as a bank in its home country or 
through FDI subject to a foreign investment ceiling of 49%. However, the opening of branches or 
wholly owned subsidiaries by foreign banks, is also subject to an economic needs test, reci procity, 
inclusive banking and any other prudential requirements which the RBI may specify.  In addition, the 
provision and transfer of financial information, financial data processing, and related software by 
suppliers of other financial services are liberalized  under the Agreement.  
4.39.  The commitments in financial services under the Agreement are made in accordance with the 
GATS and its Annex on financial services. All the commitments are subject to entry requirements, 
domestic laws, rules, regulations, guidelines, and the terms and cond itions of the RBI, the Securities 
 
21 Commission agents’ services covering sales on a fee or contract basis of:  agricultural raw materials; 
food products excluding beverages and tobacco; machinery, industrial equipment and vehicles other than 
motor vehicles, bic ycles and motorcycles; furniture, household goods, hardware and ironmongery; textiles, 
clothing and footwear.  WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 30 - 
 
  and Exchange s Board of India, the Insurance Regulatory and Development Authority of India, and 
any other competent authority.  
4.4.1.2.8   Health related and social services  
4.40.  With partial commitments limited to hospital services, all other  health and social services are 
unbound under the GATS which is unchanged  in the Agreement. However, mode 2  conditions and 
limitations for hospital services are removed  entirely , while under m odes 1 and 3, they are either 
removed or improved. For mode 1, market access is granted on a provider -to-provider basis between 
two established medical institutions for a second opinion on a diagnosis or for research purposes, 
without any national treatmen t limitation. Market access under mode 3 is granted provided that the 
latest technology for treatment will be transferred , while national treatment is extended to the 
subsector except  for publicly funded services which are restricted to  Indian citizens  or are subject 
to differential prices for persons other than Indian citizens.  
4.4.1.2.9   Tourism and travel related services  
4.41.  In its GATS commitments, India has partial commitments for hotel and other lodging services, 
as well as travel agency and tour operator service s, while leaving other subsectors unbound. Under 
the Agreement, all conditions and limitations regarding market access and national treatment are 
completely removed for these two subsectors.  In addition, new partial commitments are made for 
tourist guide s ervices  with mode 2 for tourist guide services fully liberalized, and market access in 
mode 3 limited to a numerical ceiling of 500 guides22 with no national treatment limitations while 
mode 1 remains unbound.  
4.4.1.2.10   Recreational, cultural and sporting services  
4.42.  While the entire sector is unbound under the GATS, the Agreement  fully liberalizes  modes 2 
and 3  for some entertainment services  (including theatre and live bands). Librar y services and 
archive services (excluding archival management of public record)  as well as sporting and other 
recreational services (excluding lottery, gambling and betting) are also fully liberalized.  News agency 
services and 'other' services continue to be unbound.   
4.4.1.2.11   Transport services  
4.43.  No commitments are made for the entire sector under the GATS. However, under the 
Agreement, partial commitments are made for maritime international transport (freight and 
passengers excluding cabotage and offshore transport ) and for  certain maritime auxili ary services. 
For several service categories23, full commitments are made in mode 2, while for mode 3, there are 
no sector specific conditions or limitations, but conditions outlined in the headnote24 apply . There 
are similar commitments in a few other cat egories25 of maritime auxiliary services  with mode 1 also 
being fully liberalized. Regarding air transport services, full commitments are made for the 
maintenance and repair of aircraft for modes 1 -3. Cabotage is not covered by the Agreement as 
clarified i n an attachment to the Schedule of specific commitments.  
 
22 Numerical ceiling in relation to the number of tourists  guides for the Agreement will be in accordance 
with the India's revised offer  under the GATS  as in WTO document TN/S/O/IND/Rev.1  dated 24 August  2005, 
the current limit is 500 guides.    
23 Maritime cargo handling services ; storage and warehousing services in ports ; customs clearance 
services; container station and depot services; and ship broking services .  
24 The conditions outlined in the headnote of India's Schedule (Annex 8A) for transport services include: 
Commitments made are subject to domestic laws, entry requirements , rules and regulations, as well as the terms 
and conditions set by the Directorate General of Shipping, Reserve Bank of India, and other competent authorities 
in India. In the case of supplying Maritime Auxiliary Services through commercial presence under  Mode 3, it can 
only be done by establishing a company registered under a Central Act or State Act in India, with its main place 
of business located in India. Such companies must also comply with the applicable conditions required by law . 
India also reserv es the right to adopt or maintain any measures with respect to cabotage in maritime transport 
services.  
25 Maritime agency services ; maritime freight forwarding services; and maintenance and repairs of 
seagoing vessels.  WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 31 - 
 
  4.4.2   UAE 
4.44.  The following section compares horizontal limitations and sector specific commitments o  n 
market access and national treatment for all covered service sectors in the GATS and the Agreement.  
4.4.2.1   MFN and Horizontal commitments  
4.45.  Under the GATS, the UAE include s MFN exemptions for the entry, establishment,  and 
operation of foreign financial services su ppliers.  In its horizontal commitments , market access for 
mode 3 is limited  to established commercial presence  or incorporation as a company with maximum 
foreign equity of 49% subject to UAE law. National treatment  in mode 3 is restricted for the 
acquisiti on of land and real estate , and direct taxation on income  and access to government 
subsidized services  are also reserved . Other horizontal commitments consist of mode 4 market 
access condition s, which form the basis of its mode 4 commitments under the Agre ement.  
4.46.  Under the Agreement, while horizontal commitments largely remain the same as in the GATS, 
the foreign equity ceiling is  withdrawn. Additionally, it is possible  for authorized Indian companies 
to exercise their activities in the UAE and owning land and real estate for the purpose of supplying 
services.  
4.4.2.2   Sector specific commitments in trade in services  
4.47.  The UAE 's commitments on trade in services under the Agreement are improved overall 
compared to its GATS commitments. Table 4. 3 below summarizes its specific commitments under 
the Agreement by sectors and sub -sectors  and compares them with its GATS commitments.  The 
comparison only concerns market access and national treatment in modes 1 -3. It does not cover 
MFN and horizontal limitations , and mode 4.  
Table 4.3: UAE: Liberalization commitments under the Agreement in comparison to the 
GATS  
Sectors / Sub -sectors  GATS  Agreement 
(Annex 8B)  Compared 
to GATS  
1. Business services     
A. Professional  Services  Partial  Partial  Improved  
B. Computer  and Related  Services  Partial  Partial  Improved  
C. Research  and Development  Services  Full Full Same  
D. Real  Estate  Services  --- --- Same  
E. Rental/Leasing  Services  without  Operators  --- Partial  New 
F. Other  Business  Services  Partial  Partial  Improved  
2. Communication services     
A. Postal  services  --- Partial  New 
B. Courier  services  Full Partial  Less 
C. Telecommunication  services  --- Partial  New 
D. Audiovisual  services  --- Partial  New 
E. Other  --- --- Same  
3. Construction and related engineering services     
A. General  construction  work for buildings  Full Partial  Less 
B. General  construction  work for civil Engineering  Full Partial  Less 
C. Installation  and assembly  work  Full Partial  Less 
D. Building  completion  and finishing  work  Full Partial  Less 
E. Other  Full Partial  Less 
4. Distribution services     
A. Commission  agents'  services  --- --- Same  
B. Wholesale  trade  services  --- Partial  New 
C. Retailing  services  --- Partial  New 
D. Franchising  --- Partial  New 
E. Other  --- --- Same  
5. Education services     
A. Primary education services  --- --- Same  
B. Secondary education services  --- Partial  New 
C. Higher education services  --- Partial  New 
D. Adult education  --- Partial  New 
E. Other education services  --- Partial  New WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 32 - 
 
  Sectors / Sub -sectors  GATS  Agreement 
(Annex 8B)  Compared 
to GATS  
6. Environmental services     
A. Sewage services  Full Partial  Less 
B. Refuse disposal services  Full Partial  Less 
C. Sanitation and similar services  Full Partial  Less 
D. Other  Full Partial  Less 
7. Financial services     
A. All  insurance  and insurance -related  services  --- Partial  New 
B. Banking  and other  financial  services  Partial  Partial  Less 
8. Health related and social services     
A. Hospital services  --- Partial  New 
B. Other Human Health Services  --- Partial  New 
C. Social Services  --- --- Same  
D. Other  --- --- Same  
9. Tourism and travel related services     
A. Hotels  and restaurants (including catering)  Full Partial  Less 
B. Travel  agencies  and tour operators  services  --- Partial  New 
C. Tourist  guides  services  Full Partial  Less 
D. Other  --- --- Same  
10. Recreational and cultural and sporting services     
A. Entertainment  services  --- Partial  New 
B. News agency services  --- Partial  New 
C. Libraries, archives, museums and other cultural services  --- Partial  New 
D. Sporting and other recreational services  --- Partial  New 
E. Other  --- --- Same  
11. Transport services     
A. Maritime Transport Services  --- Partial  New 
B. Internal Waterways Transport  --- --- Same  
C. Air  Transport  Services  --- Partial  New 
D. Space  Transport  --- --- Same  
E. Rail  Transport  Services  --- Full New 
F. Road  Transport  Services  --- --- Same  
G. Pipeline  Transport  --- --- Same  
H. Services  auxiliary  to all modes  of transport  --- --- Same  
I. Other  Transport  Services  --- --- Same  
12. Other services  --- --- Same  
Full: No sector -specific limitation/reservation and all sub -sectors covered.  
Partial:  Sector -specific limitations/reservations or not all sub -sector covered.  
---:  No specific commitments.  
New: New commitments under the Agreement (full or partial, with or without limitations) which can, in 
most but not all cases, be seen as "improved".  
Improved: Overall improved commitments made under the Agreement compared to those und er the GATS.  
Same:  Same commitments (Agreement vs GATS).  
Less: Some additional limitations (as compared to GATS commitments).  
Source:  Draft Consolidated GATS Schedule of Specific Commitments (S/DCS/W/ARE), prepared by the 
Secretariat (in 2003) and Annex 8B  (UAE's Schedule) to the Agreement.  
 
4.4.2.2.1   Business services  
4.48.  In the GATS, the UAE fully liberalized a number of professional services26, with national 
treatment for mode 3 subject to  the horizontal section. Under the Agreement, it improves  its GATS 
commitments by expanding the coverage of certain subsectors. However, foreign  equity limitations  
are introduced for mode 3 for almost all sectors covered. In professional services, there are new 
commitments for some legal services with full commitments for modes 1 -2. However, for mode 3, 
market access is restricted for companies with up to 75% of foreign equity for 5 years from the 
Agreement's entry into force , following which the limit will b e lifted  and a national treatment 
limitation prevent s non-UAE lawyers from pleading in UAE courts, acting before official bodies, or 
performing national functions. There are s imilar market access mode 3 conditions  for accounting, 
auditing, and bookkeeping services for the first  10 years. Integrated engineering services and 
medical and dental services are added by the Agreement, but a  new foreign equity limit of 75%  for 
 
26 Including accounting, auditing and book -keeping services; taxational services (business tax planning 
and consulting and business tax preparation and review services); architectural, engineering, urban planning 
and landscape services; and veterinary servic es.    WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 33 - 
 
  most subsectors in the GATS and 70% for medical and dental services is introduced . Furthe rmore, 
market access for mode 3 is permitted for services provided by midwives, nurses, physiotherapists, 
and paramedical personnel, with a foreign equity limit of 49% and subject to approval from UAE 
authorities. While "other" (CPC 849) computer services are added in the Agreement, they are subject 
to a foreign equity ceiling of 70% under mode 3  for the first 3 years. New commitments are made 
for certain rental and leasing services without operators27, with no restrictions for modes 1 -2 but a 
foreign equity ceiling of 70% for market access under mode 3.  
4.49.  Under other business services, foreign equity limits have been introduced for mode 3 for 
certain covered subsectors under the GATS, while a number of new commitments are made . For 
instance, f ull commitments are made for management consulting services, and partial commitments 
in mode 3, with a foreign equity ceiling of 75% for the first 10 years, for services incidental to 
manufacturing, scientific and technical consulting, equipment maintenanc e and repair, building 
cleaning, packaging, printing, publishing, and other services.  
4.4.2.2.2   Communication services  
4.50.  The UAE only included courier services in its GATS Schedule which is fully liberalized, except  
as indicated in the horizontal section.   
4.51.  Under the Agreement, commitments are made  in postal services subject to a 49% foreign 
equity limit for market access for mode 3. A similar foreign equity limitation is introduced for courier 
services, while there i s no national treatment limitation. While the entire subsector is unbound under 
the GATS, partial commitments are made  for telecommunication services28 with some conditions 
and limitations. Commercial presence with a maximum foreign equity of 49% is permit ted for all the 
covered telecommunication sectors. Commercial presence for market access for mode 1 is also 
required for all covered subsectors, while market access in mode 2 is subject to  residents being  
allowed to purchase services in the territory of In dia according to the regulatory framework s of the 
UAE and India. Partial commitments are also made for audio -visual services (which are unbound in 
the GATS). Mode 1 is subject to obtaining licenses and approvals from competent UAE media 
authorities, mode 2  is fully opened, and mode 3 is subject to a foreign equity ceiling of 49% and 
license requirements. No national treatment is granted under mode 3.  
4.52.  Additional rules and disciplines on telecommunication services are included in Annex 8C of the 
Agreement (Se e section 4.6. 1).  
4.4.2.2.3   Construction and related engineering services  
4.53.  While the entire sector is fully liberalized under the GATS, restrictions and/or limitations are 
introduced under the Agreement. Construction and related engineering services provided through  
mode 1 are unbound, and foreign equity ownership limitations for market access through  mode 3 
have been introduced.  
4.4.2.2.4   Distribution services  
4.54.  While the entire sector is unbound under its GATS commitments, the UAE undertakes partial 
commitments under the Agreement for wholesale trade services, retailing services, and franchising 
through mode 3, although  subject to  maximum foreign equity ownership  of 49%.  
4.4.2.2.5   Educational services  
4.55.  The entire sector is unbound under the GATS. The UAE makes full commitments in modes 1 -
2 and a partial commitment in mode 3 for the sector, excluding public education falling under 'other 
education services'. Market access for mode 3 is subject to obtaining authorization , the suitability of 
school facilities and ensuring a high -quality level of education.  
 
27 Relating to ships, other transport equipment, and other machinery and equipment services.   
28 The schedule on basic telecommunication does not include broadcasting services according to the UAE 
Telecommunication and Digital Government Regulatory A uthority (TDRA) regulatory framework on different 
issues including but not limited to the spectrum licence.  WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 34 - 
 
  4.4.2.2.6   Environmental services  
4.56.  While the entire sector is fully liberalized under the GATS, new restrictions and/or limitations 
have been introduced under the Agreement. Environmental services provided through mode 3 are 
now subject to foreign equity ownership limitations of 70% for up to 7 years from the date of entry 
into force of the Agreement , following which the limit will be lif ted. Additionally, modes 1 -2 remain 
unbound for certain other environmental services, such as treatment and remediation of 
contaminated/polluted soil and water.  
4.4.2.2.7   Financial services  
4.57.  The UAE has partial commitments under the GATS in banking and other financia l services, 
with mode 3 market access unbound for new licenses for the operation  of bank branches and to 
expand the activities of existing financial entities. While insurance services are not bound in the 
GATS, partial commitments are made  for almost all the subsector under the Agreement. For life 
insurance services, mode 1 requires commercial presence, mode 2 is unbound, and for mode 3, an 
economic need s test and commercial presence are mandatory, with a foreign equity ceiling of 25% 
and restrictions on jo int ventures in the UAE. Similar commitments are extended to non -life 
insurance services, but mode 2 is also open for services related to  the marine and aviation  sectors , 
and there is no foreign equity ceiling for mode 3. In banking services, the commitmen ts are largely 
the same as in the GATS, with some new limitations, such as a foreign equity ceiling of 49% for 
mode 3.  
4.58.  The Schedule of specific commitments of the UAE under the Agreement also includes some 
horizontal commitments for financial services. The se include no foreign equity restrictions for 
activities carr ied out in the Dubai International Financial Centre (DIFC) for certain banking services .29 
Furthermore, in insurance and insurance -related services, commercial presence is subject to the 
licensing and registration of foreign companies in the UAE's relevant laws, and measures  for 
prudential reasons. After five years of the Agreement's entry into force, the UAE will review and 
evaluate the possibility of offering a commitment for services auxiliary to insurance.  
4.4.2.2.8   Health related and Social Services  
4.59.  While the sector is unbound in its GATS commitments, the UAE has taken partial commitments 
for hospital services and other human health services. There are n o restrictions or limitations in  
modes 1 -2. However, market access under mode 3 requires an economic need s test (except if the 
service is provided in Dubai Health Care City) and authorization from the competent autho rities, 
with no limitations on national treatment . Social services and other categories continue to remain 
unbound as under the GATS.  
4.4.2.2.9   Tourism and travel related services  
4.60.  Hotel and restaurant services, as well as tourist guide services, are fully liberalized under the 
GATS. However, the Agreement imposes foreign equity ownership limits  of 49% for hotel and tourist 
guide services and 70% for restaurant services  and new parti al commitments are taken for travel 
agencies and tour operators  which liberalize  modes 1 -2, while leaving mode 3 unbound.  
4.4.2.2.10   Recreational, cultural and sporting services  
4.61.  While the entire sector is unbound in the GATS, the UAE has made a number of partial 
commitments under the Agreement. Regarding entertainment services, modes 1 -2 are fully 
liberalized, and market access through mode 3 is subject to a 49% foreign equity limit with no 
limitations on national treatment. Market access commitments with no limitat ions on mode 3 are 
also undertaken for news agency services, while the other modes of supply remain unbound. 
Similarly, a commitment with a 75% foreign equity limit has been extended to sporting and other 
 
29 Investment banking, corporate banking, and private banking; capital markets including equity, debt 
instruments, derivatives, and commodity tradin g; asset management and fund registration; insurance and re -
insurance; Islamic Finance; business processing operations; and ancillary services . WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 35 - 
 
  recreational services (parks and public gardens ser vices). Additionally, full commitments in 
modes  1-2 are made for library services, leaving mode 3 unbound.  
4.4.2.2.11   Transport services  
4.62.  The entire sector is unbound under the GATS. Under the Agreement, the UAE has made some 
partial commitments. Full commitments have been made on modes 1 -2 for international transport 
services (freight and passengers, excluding cabotage transport services, i ncluding maintenance and 
repair of vessels).  However, market access through mode 3 is subject to  foreign equity limits  of 49% 
for freight transport and 70% for passenger transport , while no limitations have been imposed for 
national treatment. Similar comm itments with a foreign equity limit of 49% are extended to some 
maritime auxiliary services .30 Under air transport services, maintenance and repair of aircraft and 
their parts, as well as computer reservation systems, are fully liberalized.  In addition, rail transport 
services are fully liberalized, while the other subsectors of transport services continue to remain 
unbound.  
4.5  Regulatory provisions  
4.5.1   Domestic regulation  
4.63.  Article 8.10 of the Agreement closely resembles Article VI of GATS. Furthermore, the Partie s 
agree to review the results of GATS negotiations on Article VI.4  with the objective of incorporating 
them into the Agreement.  
4.5.2   Recognition  
4.64.  Article 8.11 refers to the recognition of service suppliers and incorporates some of the 
provisions of Article VII of the GATS. The Parties shall encourage professional bodies to negotiate 
mutual recognition agreements in architecture, engineering, medical doctors, dental , accounting and 
auditing, nursing, veterinary, and company secretaries  sectors . Progress should be  reported to the 
Joint Committee. For other regulated sectors, bilateral negotiations should be pursued for the mutual 
recognition of qualifications and licensing requirements upon request from either Party.  The Parties 
aim to enhance cooperation, organize  bilateral discussions on skill sets, and pursue mutually 
acceptable standards in important service sectors. The dispute settlement mechanism under Chapter 
15 does not apply to  any disputes arising from agreements or arrangements on mutual recognition.  
4.5.3   Subsidies  
4.65.  Subsidies or grants are outside the scope of Chapter 8 on trade in services  (Article 8.2) . 
However, t he Parties agree to evaluate how their subsidies associated with trade in services are 
addressed, considering progress in negotiations in multilateral disciplines outlined in paragraph 1 of 
Article XV of the GATS  (Article 8.15).  
4.5.4   Safeguards  
4.66.  The Agreement does not prohibit the application of saf eguard actions. However, the Parties 
agree to evaluate the treatment of emergency safeguard measures, taking into account the results 
of negotiations as outlined in Article X of the GATS. If a Party intends to initiate an emergency 
safeguard investigation based on these negotiation results, it must request consultations with the 
other Party (Article 8.14).  
 
30 Including storage and warehousing services, container station and depot services, maritime agency 
services, maritime freight forwarding services.  WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 36 - 
 
  4.5.5   Other  
4.5.5.1   Monopolies and exclusive service suppliers  
4.67.  The provisions on monopolies and exclusive service suppliers in Article 8.12 replicate those of 
Article VIII of the GATS.  
4.68.  Under Article 8.13, t he Parties also recognise  that certain business practices of service 
suppliers, other than those falling under the provisions on monopolies and exclusive service suppliers 
may restrain competition and thereby restrict  trade in services. Article 8.13 mirror s the provisions  
on business practices  in Article IX of the GATS, including with regards to consultations between the 
Parties.  
4.5.5.2   Investment  
4.69.  In Chapter 12 (investment and trade) the Parties acknowledge the existence of the India-UAE 
Bilateral Investment Agreement signed in 2013 and commi t to replac e it with a new agreement by 
June 2022 through ongoing negotiations (Article 12.1).  
4.70.  The Parties affirm their desire to promote an alternative investment climate and expand trade 
in goods and services. They also agree to establish a UAE -India Technical Council on Investment 
and Trade Promotion and Facilitation consisting of representatives  from both Parties .31 The Council's 
main objectives include promoting and strengthening investment and trade cooperation between the 
Parties, monitoring and identifying opportunities for expanding investment and trade, and 
addressing relevant issues. It may conduct consultatio ns on specific matters of interest, work 
towards enhancing investment and trade flows, and strive to remove obstacles that hinder such 
flows. Furthermore, the Council seeks input from the private sector when appropriate, regarding 
matters related to its wo rk (Article 12.4). The Council may convene at a mutually agreed venue and 
time. Either Party can bring up a specific investment or trade matter by submitting a written request, 
and the Council shall promptly address it unless the requesting Party agrees to  delay the discussion. 
The Parties are encouraged to resolve issues in an amicable manner, aligning with the goal of 
promoting trade and investment. No dispute settlement mechanism shall apply to Chapter  12.  
4.6  Sector specific provisions on trade in services  
4.6.1   Telecommunications32 
4.71.  Annex 8C on telecommunications  builds upon the GATS and its Annexes on 
Telecommunications  including the Reference paper of the WTO Negotiating Group on Basic 
Telecommunications of 24 April 1996. It applies to measures affecting trade in telecommunication 
services  under the framework of Chapter 8 (trade in services)  but not  to measures affecting 
broadcasting services as defined by the laws and regulations of the Parties. In addition, nothing in 
the Annex requires a  Party to authorize service suppliers from the other Party to establish, construct, 
acquire, lease, operate, or supply telecommunications networks or services other than those 
provided in the Parties' Schedule of specific commitments; or services not generally offered to the 
public (Article 1).  
4.72.  Under Article 3, the disciplines on access to, and use of , public telecommunications transport 
networks and services mirror the GATS Annex (paragraph 5) on telecommunications. Article 4 
contains provisions  on ensuring inter connection to the public telecommunication network, while 
Article 5 has a commitment to provide number portability for mobile services. Article 6 restricts 
suppliers of public telecommunication networks or services of one Party from imposing unfair or 
discriminatory conditions or limitations on  resale services by a supplier of public telecommunications 
networks or services of the other Party.  
 
31 For the UAE, the Council will be chaired by the Under Secretary of the Ministry of Finance or an 
authorized representative, and for India, it will be chaired by the Joint Secretary (or equivalent) of the 
Department for Promotion of Industry and Internal Trade.  
32 The Articles referred to in this section are from Annex 8C unless otherwise specified.  WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 37 - 
 
  4.73.  Annex 8C also contains rules on the conduct of major suppliers (Articles 7 -10), includ ing 
treatment by major supplie rs, competitive safeguards; interconnection with major suppliers; and 
provisioning of leased circuit services .33 Other provisions  (Articles 11-16) cover  universal service; 
public availability of licensing criteria; independence of Parties' telecommunicatio ns regulatory body 
and dispute resolution body; the allocation and use of scarce telecommunications resources; the 
resolution of telecommunications dispute s and the appeal process; and transparency  on conditions 
affecting access to and use of public telecommunication networks and services .  
4.74.  The Parties also make  some best endeavour commitments on providing access to submarine 
cable systems; on the provision of co -location of equipment between major suppliers of one Party 
and the public telecommunication networks or services of the other Party (Articles 17 and 18 ). 
4.75.   Each Party must empower its competent authority to enforce the measures related to the 
obligations outlined in Article 4 ( interconnection  to be ensured), Article 5 ( mobile number 
portability), Article 6 ( resale), and Article 7 ( treatment by major suppliers). These authorities should  
possess the capacity to impose sanctions, such as financial penalties, injunctive relief (temporary or 
perman ent), or the alteration, suspension, or withdrawal of licenses, to ensure effective enforcement 
(Article 19).  
5  GENERAL PROVISIONS OF THE AGREEMENT  
5.1  Transparency  
5.1.  In addition to the specific transparency provisions in various Chapters  of the Agreement , the 
general transparency provisions of Chapter 1 ( initial provisions and general definitions) apply 
horizontally to the Agreement. Without prejudice to Article 1.8 ( confidential information), each Party 
must make their laws, regulations, judicial decisions, admin istrative rulings, and relevant 
international agreements available to the public. They should also respond to specific questions and 
provide requested information to each other within a reasonable timeframe. Additionally, the Parties 
must disclose the name s and addresses of the authorities responsible for laws, regulations, and 
administrative rulings. Efforts should be made to provide such information in English (Article 1.7).  
5.2.  Each Party must maintain the confidentiality of information designated as such by the other 
Party. Information provided in confidence should only be used for the purposes specified by the 
Party providing  it. However, confidential information can be shared with a third party if the Party  
providing it  gives prior consent. A Party is not obligated to disclose confidential information that 
would hinder law enforcement, go against the public interest, or harm the legitimate commercial 
interests of any business entity  (Article 1.8) . 
5.2  Current payments and capital movements  
5.3.  There are no p rovisions on current payments and capital movements in connection to trade in 
goods under the Agreement . 
5.4.  With regards to trade in services, e xcept for restrictions to safeguard the balance of payments, 
a Party shall not apply any restrictions on internatio nal transfers and payments for current 
transactions relating to its specific commitments  (Article 8.16). Furthermore, the Parties reaffirm 
their rights and obligations under the IMF Articles of Agreement, including the use of exchange 
actions, not allowing  capital transactions to be restricted inconsistently with their specific 
commitments except for balance of payments reasons or at the request  of the IMF . 
5.3  Exceptions  
5.5.  Exceptions, which apply to the Agreement horizontally, are in Chapter 16.   
 
33 These are built on the reference paper of the WTO negotiating group on basic telecommunications of 
24 April 19 96. WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 38 - 
 
  5.3.1   General excepti ons 
5.6.  Under Article 16.1, the Agreement incorporates, mutatis mutandis , the provision s of GATT 
Article  XX and GATS Article XIV, including its footnotes, on general exception s applicable to trade in 
goods  and services.  
5.3.2   Security exceptions  
5.7.  The provision on security exceptions (Article 16.2) replicates most of Article XXI of GATT 1994, 
Article XIV bis of GATS, and Article 73 of the TRIPS Agreement.  
5.3.3   Taxation  
5.8.  Nothing in the Agreement shall apply to any direct tax measure. The Parties reserve th eir rights 
and obligations under any tax convention they are party to. If there is any inconsistency between 
the Agreement and such conventions, the provisions of the conventions shall prevail (Article 16.3). 
5.3.4   Balance -of-payments safeguard s 
5.9.  The Parties may take safeguard measures under the Agreement to remedy balance of payments 
difficulties.  
5.10.  For trade in goods, the rights and obligations of the Parties with regard to restrictions to 
safeguard the balance -of-payments shall be governed by Article XII of the GATT 1994. However, 
they shall try on a best endeavour basis to avoid the imposition of restriction s to safeguard the 
balance of payments (Article 2.14).  
5.11.  Concerning trade in services, under Article 8.17, the Agreement mirrors the provisions of 
GATS Articl e XII. In addition, t o the extent that it does not duplicate the process under the WTO and 
IMF, the Party adopting any balance of payments (BOP) restrictions on trade in services shall, upon 
request by the other Party, commence consultations with the other  Party to review the restrictions 
adopted by it.  
5.3.5   Other exception  
5.12.  Through side letter s34, the Parties agree to exclude  the UAE's 'energy resources sector' from 
the scope of the Agreement. The energy resources sector includes all hydrocarbons such as oil, ga s, 
and condensates, as well as their derivatives and primary by -products, in terms of ownership, 
management, exploration, development, production, exploitation (including reservoir management), 
transportation, storage, refining and processing, and distribu tion up to and including retail 
distribution. However, if the UAE, in concurrence with the competent authorities of the Member 
Emirates, decides to grant any rights pertaining to the energy resources sector to a third party 
through an RTA after the Agreeme nt has come into force, those same rights will also be extended 
to India.  The d ispute settlement provision s of the Agreement do not apply  to the energy resource s 
sector. However, any disputes regarding the  side letters themselves may be addressed through 
consultations  under  Chapter 15 (dispute settlement), specifically Articles 15.6, except paragraph 8.  
5.4  Accession and withdrawal  
5.13.  A country, group of countries, or customs territory may join the Agreement subje ct to the 
terms and conditions agreed between the acceding party and the Parties to the Agreement. Upon 
approval , in accordance with the respective internal legal procedures of the acceding party and the 
Parties, an instrument of accession must be deposite d with the Joint Committee. The accession 
becomes effective 60 days from the date of deposit (Article 18.3).  
 
34 On 08 February, the Parties exchanged letters and agreed to include them as an integral part of the 
Agreement.   WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 39 - 
 
  5.14.  By written notice, either Party may terminate the Agreement; termination takes effect on the 
first day of the six month s following the date of such  notice  (Article 18.4). 
5.5  Institutional framework  
5.15.  A Committee on Trade in Goods is established under Article 2.10 for monitoring, reviewing 
measures, exchanging information, preparing technical amendments, and assisting the Joint 
Committee on issues related to trade in goods. It may also establish subcommittees, particularly on 
customs procedures and trade facilitation, technical barriers to trade, sanitary and phytosanitary 
measures, and trade remedies. Each Party has the right to be represented in the commi ttee, which 
acts by consensus. The committee meets at least every two years and is jointly chaired by India and 
the UAE.  
5.16.  In addition to  Committee on Trade in Goods and Sub -Committees established for specific 
provision s under the Agreement, Chapter 17 (admi nistration of the Agreement) establishes a Joint 
Committee comprised of representatives from both Parties, which has the authority to establish  Sub-
Committees or working groups as needed. The Joint Committee meets regularly to review and 
monitor the Agreement's operation, consider amendments, endeavour to amicably resolve disputes, 
coordinate committee /subcommittee work, propose interpretations, explore possibilities to further 
enhance trade relations, and address other matters affecting the Agreement . The Joint Committee 
has the power to adopt decisions, establish its working procedures, and conduct meetings in person 
or through other means agreed upon by the Parties  (Article 17.1) . The Parties confirm that the first 
meeting of the Joint Committee was  held on 11 -12 June 2023 in New Delhi .  
5.17.  Article 17.2 requires that each Party must designate a contact point to facilitate official 
communications between the Parties regarding any matters concerning the Agreement.  The Parties 
confirm that the contact poin ts have already been designated.  
5.6  Dispute settlement  
5.18.  Chapter 15 governs disciplines on dispute settlement under the Agreement. Except otherwise 
provided under any specific provision of the Agreement, it applies to the avoidance or settlement of 
disputes on  any matter affecting the operation, implementation or application of the Agreement 
(Article 15.3). Through cooperation, the Parties agree to make every effort to achieve a mutually 
satisfactory resolution for any matter that could affect the operation of the Agreement (Article 15.2). 
They also agree to designate their respective contact points within 30 days from the date of entry 
into force of the Agreement to facilitate communications on any dispute initiated under the 
Chapter .35  
5.19.  A panel established und er Chapter 15 shall interpret the covered provisions of the Agreement 
in accordance with the customary rules of public international law, including those codified in the 
Vienna Convention on the Law of Treaties. The Panel may also take into account relevan t 
interpretations found in previous reports issued by panels established under the Chapter, as well as 
reports of panels and the WTO Appellate Body adopted by the WTO's Dispute Settlement Body 
(Article 15.15).  
5.20.  Article 15.26 provides the Parties with a choice of forum between  the Agreement and other 
international trade agreements they are part y to, including the WTO Agreement . If a complaining 
Party selects a forum in which to resolve the dispute, th at forum shall be used to t he exclusion of 
other fora. The rest of the provisions of Chapter 15 are largely modelled on WTO dispute settlement 
disciplines, on consultation s; good offices, or mediation; and arbitration  (see Figure 5.1) . 
 
35 The Parties confirm that the contact points have already been designated.  WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 40 - 
 
  Figure 5. 5.1 Dispute Settlement Mechanism under the Agreement  
Source:  WTO Secretariat based on the Agreement.  
 
5.21.  The Parties shall endeavour to resolve any dispute under the Agreement  through consultations 
following the procedure described in Article 15.6. If consultations fail to resolve the dispute, following 
a request to establish a panel by the complaining Party  (Article 15.8), a panel consisting of three 
panellists shall be established as per Article 15.9. The panel shall issue an interim report to the 
Parties within 90 days ( 45 days in urgent cases)  and final report within 120 days (60 days in urgent 
cases)  from its composition (Article s 15.18-15.19 ), unless the Parties a gree otherwise. The 
responding Party shall take all necessary measures to comply with the panel ruling in good faith and 
without delay (Article 15.20).  
5.22.  The responding Party must notify a reasonable period of time to comply with the final report 
to the com plaining Party within 30 days of its receipt. If there is disagreement between the Parties 
regarding the duration of this reasonable period, the complaining Party can request the original panel 
to determine it. On or before the agreed deadline, the respond ing Party must notify the complaining 
Party about the progress made in implementing measures to comply with the final report. If there 
is disagreement between the Parties regarding the adequacy of the compliance measures, the 
complaining Party can submit a  written request to the original panel for a ruling (15.22), and 
temporary remedies under Article 15.23 for non -compliance may be applied. These remedies may 
include the temporary suspension of benefits or obligations36 under the Agreement towards the 
responding Party  or arrangement of any necessary compensation . Any disagreement between the 
Parties concerning the temporary measures taken by the complaining Party can be referred to the 
Panel for resolution.  
5.23.  Following the  application of a temporary remedy under Article 15.23 , the responding Party 
shall notify the complaining Party of the measures taken to comply with the panel ruling. The 
complaining Party must end the suspension of benefits within 30 days of receipt of  the notification. 
Similarly, in a situation where compensation has been agreed upon, the responding Party may 
terminate the application of said compensation.  If the Parties disagree on whether the measure 
brings the responding Party into conformity with the provisions in question within 30 days of the 
notification, the complaining Party may request the original panel to rule on the matter. If the panel 
 
36 The suspension of benefits or obligations should be commensu rate with the nullification or impairment 
resulting from the responding Party's failure to comply with the final report, and it should solely impact the 
benefits accruing to the responding Party under the Agreement.  
Qualification and code of conduct for panellists  
(Art. 15.10 and Annex 15A) 
Compliance review (Art 15.22) 
Non-compliance: Temporary Remedies (Art. 15.23)  
Consultations (Art. 15.6)  
Request for and establishment of a 
Panel (Art. 15.8 and 15.9)  
Panel Procedures  
(Art. 15.16 and Annex 15 B) 
Panel Reports (Art. 15.18 and 15.19)  
Implementation of Final Report  
(Art. 15.20)  
Goods offices or mediation (Art. 15.7) 
Notification by the responding Party of the measure to comply after the adoption of 
temporary remedies for non-compliance (Art. 15. 24) WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 41 - 
 
  rules that the measure taken to comply is in accordance with the provisions of the Agreement, the 
suspension  of obligations or compensation shall be terminated (Article 15.24 ). 
5.7  Relationship with other agreements concluded by the parties  
5.24.  The Parties reaffirm their rights and obligations  towards each other under the WTO Agreement 
and other agreements to which they are party . If there is a conflict between the Agreement and any 
other agreements that both parties are party to , they agree to engage in immediate consultations 
to resolve the inconsistency and reach a mutually acceptable solution (Article 1.5)  
5.25.  Table 5.1  below shows the Parties' RTAs, notified and non -notified, other than the Agreement.  
Table 5.1 India and UAE: Participation in other RTAs (notified and non -notified in force), 
as of 15 December 2023  
RTA Name  Date of 
entry into 
forcea Coverage  GATT/WTO Notification  
Year  WTO Provisions  
INDIA  
India – Australia  29-Dec-22 Goods & 
Services  2023 GATT Art. XXIV & GATS Art. V  
India – Mauritius  01-Apr-21 Goods & 
Services  2021 Enabling Clause & GATS Art. V  
India - Japan  01-Aug-11 Goods & 
Services  2011 GATT Art. XXIV & GATS Art. V  
India - Malaysia  01-Jul-11 Goods & 
Services  2011 Enabling Clause & GATS Art. V  
ASEAN - India 01-Jan-10 
01-Jul-15 Goods  
Services  2010 
2015 Enabling Clause  
GATS Art. V  
Republic of Korea - India 01-Jan-10 Goods & 
Services  2010 GATT Art. XXIV, Enabling 
Clause & GATS Art. V  
India - Nepal  27-Oct-09 Goods  2010 Enabling Clause  
Southern Common Market 
(MERCOSUR) - India 01-Jun-09 Goods  2010 Enabling Clause  
Chile - India 17-Aug-07 Goods  2009 Enabling Clause  
India - Bhutan  29-Jul-06 Goods  2008 Enabling Clause  
South Asian Free Trade Agreement 
(SAFTA)  01-Jan-06 Goods  2008 Enabling Clause  
• SAFTA - Accession of 
Afghanistan  07-Aug-11 Goods  2016 Enabling Clause  
India - Singapore  01-Aug-05 Goods & 
Services  2007 GATT Art. XXIV & GATS Art. V  
India - Thailand  01-Sep-04 Goods  2017 Enabling Clause  
India - Afghanistan  13-May-03 Goods  2010 Enabling Clause  
India - Sri Lanka  01-Mar-00 Goods  2002 Enabling Clause  
South Asian Preferential Trade 
Arrangement (SAPTA)  07-Dec-95 Goods  1997 Enabling Clause  
Global System of Trade Preferences 
among Developing Countries 
(GSTP)  19-Apr-89 Goods  1989 Enabling Clause  
Asia Pacific Trade Agreement 
(APTA)  17-Jun-76 
17-Sep-13 Goods  
Services  1976 
2019 Enabling Clause  
GATS Art. V  
• APTA - Accession of 
Mongolia  01-Jan-21 Goods & 
Services  Not notified  
• APTA - Accession of China  01-Jan-02 Goods  2004 Enabling Clause  
SAARC Agreement on Trade in 
Services (SATIS)  29-Nov-12 Services  Not notified  
UNITED ARAB EMIRATES  
EFTA - Gulf Cooperation Council 
(GCC)  01-Jul-14 Goods & 
Services  2022 GATT Art. XXIV & GATS Art. V  
Gulf Cooperation Council (GCC) - 
Singapore  01-Sep-13 Goods & 
Services  2015 Enabling Clause & GATS Art. V  
Morocco - United Arab Emirates  09-Jul-03 Goods & 
Services  2019 Enabling Clause  WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 42 - 
 
  RTA Name  Date of 
entry into 
forcea Coverage  GATT/WTO Notification  
Year  WTO Provisions  
Gulf Cooperation Council (GCC)  01-Jan-03 Goods  2006 GATT Art. XXIV & Enabling 
Clause  
Pan-Arab Free Trade Area (PAFTA)b 01-Jan-98 Goods  2006 GATT Art. XXIV  
• PAFTA  - Accession of Algeria  01-Jan-09 Goods  Not notified  
• PAFTA - Accession of 
Palestine  01-Jan-98 Goods  Not notified  
a Dates of the entry into force for at least one of the Parties.  
b The notification made in 2006 (WT/REG223/N/1) indicated that the Parties to the PAFTA were: 
Bahrain; Egypt; Iraq; Jordan; Kuwait; Lebanon; Libya; Morocco; Oman; Qatar; Saudi Arabia; 
Sudan; Syria; Tunisia; the United Arab Emirates and Yemen. The Treaties of  Accessions of Algeria 
and Palestine are yet to be notified.  
Source:  WTO Secretariat. Further information on these agreements and on specific dates of entry into 
force/provisional applications may be found in the WTO Database on RTAs: http://rtais.wto.org .  
5.8  Government procurement  
5.26.  Chapter 10 of the Agreement appl ies to government procurement of goods or services 
specified in the Parties' respective Schedules in Annex 10A (for India) or Annex 10B (for the UAE) 
that exceed the value thresholds inscribed therein .37 The threshold for India is SDR 20 million for 
each cate gory, including goods, services, and construction services, while for the UAE, the thresholds 
are set at SDR 0.134  million  for goods and services, and SDR 5.844 million for construction services. 
The Chapter does not affect the rights and obligations of Chapters 2 (trade in goods) and 8 (trade 
in services). There are exceptions, such as the acquisition or rental of land or existing buildings, 
non-contractual agreements or assistance provided by a Party, certain financial services, public 
employment contract s, and specific types of procurement related to international assistance, 
international organizations, or agreements regarding the stationing of troops or joint project 
implementation (Article 10.3).  
5.27.  Although neither Party is party to the WTO Government P rocurement Agreement (GPA)38, the 
Chapter largely mirror s the WTO GPA . Article 10.22 addresses the facilitation of participation by 
micro, small, and medium enterprises (MSMEs). The Parties reserve their rights to apply preferential 
procurement policies fo r their MSMEs, according to their respective laws and regulations .39 However, 
they must ensure transparent eligibility criteria for preferential treatment and facilitate MSME 
involvement by providing comprehensive procurement information, free tender docum entation, 
electronic methods, and considering factors such as size, design, and subcontracting.  
5.28.  Chapter 15 (dispute settlement) does not apply to Chapter 10. However, the Parties shall hold 
a review after three years from the Agreement's entry into force a nd may consider applying Chapter 
15 to Chapter  10 or parts  of it. The review shall be completed within four years from the Agreement's 
entry into force.  
5.9  Intellectual property rights  (IPRs)  
5.29.  Chapter 11 governs IPRs and consist s of eight sections (general provisions, cooperation, 
trademarks, country names, geographical indications, patents, and undisclosed test or other data, 
copyrights and related rights, and enforcement) . The objective of the Chapter is the protection and 
enforcement of intellect ual property rights which should contribute to technological innovation, 
technology transfer, and social and economic welfare. It emphasizes the need for a balance of rights 
and obligations between producers and users of technological knowledge (Article 11 .2). The Parties 
shall comply with the rules  of the Chapter ; they may offer stronger protection or enforcement of 
intellectual property rights under their own laws but  are not obliged  to do so unless it aligns with 
 
37 The Schedules consist of five sections. Section 'A' lists the government entities for which procurement 
is applicable  including thresholds for covered goods, services, and construction services . Section 'B' specifies 
the services covered by Chapter 10, exc luding construction services. Section 'C' specifies the construction 
services covered by the chapter. General notes are provided in Section 'D', and Section 'E' contains 
procurement information.  
38 India has been an observer to the GPA since 10 February 201 0.  
39 India confirms that it has preferential procurement policies in place for MSMEs . WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 43 - 
 
  the Chapter. Each Party is free  to decide how to implement the rules of the Chapter within its own 
legal system and practices (Article 11.5). The Parties reaffirm their rights to utilize flexibilities in the 
TRIPS Agreement and the Doha Declaration on the TRIPS Agreement and Public Health (Article 
11.6). Nothing in the Agreement prevents a Party from determining whether or under what 
conditions the exhaustion of intellectual property rights applies under its legal system .40 Each Party 
shall endeavour to, su bject to its law, make available on the internet information that it makes public 
concerning applications for trademarks, geographical indications, patents, designs, plant variety 
rights, and copyright.  
5.30.  Under Cooperation  (Section B, Articles 11.12 -11.14 ), the Parties aim to collaborate on various 
issues including  coordinating efforts, exchanging information, and providing training between their 
intellectual property offices or other relevant institutions.41 The Parties emphasize the importance of 
improving quality and efficiency in their patent offices, simplifying procedures, and sharing search 
and examination work. Cooperation activities are conducted upon request, subject to mutual 
agreement and resource availability.  
5.31.  On trademarks (section C, Articles 11 .15-11.22), the scope of protection follows the WTO's 
TRIPS Agreement and Article 6 bis of the Paris Convection shall apply, mutatis mutandis , to goods 
or services that are not identical or similar to those identified by a well -known trademark .42 Each 
Party shall have procedures for trademark examination, opposition, and cancellation, providing 
opportunities for applicants to respond and appeal decisions. The classification of goods and services 
should follow the Nice Classification system, and multiclass ap plications are allowed. The term of 
trademark protection should be at least ten years  as in the TRIPS Agreement and limited exceptions 
follow Article 17 of the TRIPS Agreement . Section D on Country Names requires each Party to provide 
the legal means for i nterested persons to prevent the commercial use of the country name of a Party 
in relation to a good in a manner that misleads consumers about the origin of that good.  
5.32.  On geographical indications (GIs) (section E, Articles 11.24 -11.25), the Parties agree to 
ensure in their respective laws, adequate and effective means to protect GIs through  trademark s, a 
sui generis system, or other legal means, as long as the requirements of the WTO TRIPS Agreement 
are met. GIs can apply to agricultural goods, natural goods, manufactured goods, including industry 
products, handicrafts, and foodstuffs. The Parties shall also have procedures in place that allow 
interested persons to oppose the protection o f a GI in accordance with their laws.  
5.33.  Concerning patents and undisclosed test or other data under Section F (Articles 11.26 -11.29), 
there are  provisions on grace periods, exceptions to patent rights, protection of genetic resources, 
traditional knowledge, and traditional cultural expressions. Section F also addresses the protection 
of undisclosed test or other data for pharmaceutical products. Information in  public disclosures to 
determine novelty or inventiveness may be disregarded if the disclosure is by the patent applicant 
within twelve months prior to the date of filing. No period of protection is provided by the Agreement.  
Exceptions to patent rights are permitted as long as they do not unreasonably conflict with normal 
exploitation and prejudice the l egitimate interests of the patent owner. The Parties , subject to their 
international obligations, will  establish appropriate measures for protecting genetic resources, 
traditional knowledge, and traditional cultural expressions. Disclosure s of genetic reso urces and prior 
art related to traditional knowledge can be taken into account during patent examination. Protection 
of undisclosed test or other data is required for new pharmaceutical products, with exceptions 
allowed for public health concerns  such as t he Declaration on TRIPS and Public Health . 
5.34.  Provisions on copyright and related rights (Section G, Articles 11.30 -11.33) focuses on the 
rights of reproduction, distribution, and communication for authors, performers, and producers of 
phonograms  during the p eriod of protection . Protection of technological measures and rights 
management information is emphasized, along with limitations and exceptions to exclusive rights, 
 
40 this is without prejudice to any provisions addressing the exhaustion of intellectual property rights in 
international agreements to which a Party is party.  
41 Cooperat ion areas encompass policy developments, administration systems, education, SMEs , science 
and technology, technology transfer, research, multilateral agreements, assistance to developing countries, 
genetic resources, traditional knowledge, cultural express ions, and geographical indications.  
42 A Party may require an adequate description, which can be represented graphically, of the trademark.  WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 44 - 
 
  which should not conflict with normal exploitation and should not unreasonably prejudice t he rights 
holder's legitimate interests.   
5.35.  India confirms that the duration of protection for patents and copyrights under the Agreement 
will be determined in accordance with the domestic regulations of the Parties and their obligations 
under the WTO TRIPs Agreement.  
5.36.  Under Section H (enforcement), the Parties agree to establish enforcement procedures in their 
laws to effectively address intellectual property rights infringements  including  swift remedies to 
prevent infringements and serve as a deterrent for f uture violations. The procedures shall be applied 
in a way that does not create barriers to legitimate trade and includes safeguards against their 
misuse or abuse.  
5.10  Competition  
5.37.  The Agreement does not contain specific provisions on competition. However, under Chapter 
14 (economic cooperation), the Parties acknowledge the importance of cooperation in competition 
policy and may exchange information, cooperate on capacity building, and consult on matters related 
to merger regulation and anti -competi tive practices. They may also collaborate on competition 
assessments of global mergers and acquisitions while respecting the protection of confidential 
information and the autonomy of each Party's domestic competition laws (Article 14.4).  
5.11  Environment  
5.38.  The Agreement  does not contain specific provisions on Environment . However, under 
Chapter  14 (economic cooperation), the Parties acknowledge the importance of trade and 
environmental policies in promoting environmental protection and sustainable development. Ea ch 
Party has the right to establish its own environmental protection levels and policies  and will strive  
to ensure high levels of environmental protection, enforce environmental laws effectively, and 
respect the discretion of each Party in decision -making and resource allocation for environmental 
enforcement. The Parties recognize the significance of multilateral environmental agreements and 
commit to their implementation (Article 14.5). Nothing in the Article 14.5 grant s authority for one 
Party's authoriti es to enforce environmental laws in the territory of the other Party.  
5.12  Labour  
5.39.  The Agreement does not contain general provisions on Labour  except those identified under 
provisions on mode 4 of trade in services (Chapter 8).  
5.13  Electronic commerce  
5.40.  The provision s of Chapter 9 (digital trade) apply to measures that impact trade through  
electronic means  between the Parties  except for  government procurement or information held or 
processed by or on behalf of a Party , or measures related to such information, includin g measures 
related to its collection . Measures affecting the supply of goods  or services performed or delivered 
electronically are subject to the relevant provisions of the respective Chapters in the Agreement. In 
the event of any conflict between Chapter 9 and other Chapters, the provisions of the other C hapters 
prevail, and dispute settlement under Chapter 15 does not apply to Chapter 9  (Article 9.3) . 
5.41.  The Parties aim to promote paperless trading by digitizing trade administration documents 
and treating electronic submissions as equivalent  to paper versions  (Article 9.4). They will strive to 
maintain legal frameworks with the UNCITRAL Model Law on Electronic Commerce (1996) (Article 
9.5). Article 9.6 prohibits invalidating digital or electronic s ignatures unless permitted by the 
domestic laws  of the Parties . The Parties agree to endeavour to collaborate on digital identity 
regimes, fostering connectivity and digital trade growth (Article 9.7). They aim to implement cross- 
border measures related t o digital invoicing based on international frameworks (Article 9.16) and 
support secure cross -border digital payments (Article 9.17). Best endeavour commitments are made 
to adopt or maintain laws on consumer protection, unsolicited messages, and personal data 
protection (Articles 9.8 -9.10). Cooperation on open data and digital transformation of government WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 45 - 
 
  processes is sought, including artificial intelligence  implementation and skill enhancement 
(Article s 9.12-9.13).  
5.42.  The Parties agree to cooperate to promot e each other's digital products created, produced, 
published, and stored in each other's  territories, involving authors, performers, producers, or 
developers from either Party. Exceptions may apply as outlined in the Agreement or its Annexes, 
and exclud ing measures affecting pre -scheduled series where consumers lack control over 
scheduling (Article 9.14).  
5.43.  The Parties agree to maintain their duty -free practices for electronic transmissions. Internal 
taxes, fees, or charges are permissible if they align with the Agreement. Adjustments can be made 
based on WTO Decisions on customs duties in electronic transmission within the Work Programme 
on Electronic Commerce (Article 9.15).  
5.44.  Article 9.18 highlights consumer rights to access and utilize preferred internet services, 
applications, and device connectivity, in line with relevant laws and regulations of the Parties, while 
Article 9.19 outlines the Parties' commitment to promoting secure digital trade and addressing 
cybersecurity threats.  
5.45.  The Parties shall endeavour to maintain a regulatory dialogue on digital trade (Article 9.20), 
sharing information and experiences. It covers various aspects, including online consumer 
protection, personal data protection, anti -money laundering, unsolicited commercial el ectronic 
messages, authentication, intellectual property, SME challenges, digital government, digital 
identities, and other agreed areas.  
5.14  Small and medium -sized enterprises  (SMEs)  
5.46.  The Parties acknowledge the importance of SMEs in maintaining economic dyna mism and 
competitiveness, and they commit to fostering close cooperation and promoting job creation and 
growth within SMEs. The involvement of the private sector is recognized as integral to the 
implementation of SME cooperation. To enhance trade and inves tment opportunities for SMEs, the 
Parties agree to collaborate by promoting cooperation between their small business support 
infrastructure, supporting SMEs owned by women and youth, exchanging information on improving 
SME access to capital and government procurement, and encouraging the use of mobile or web -
based platforms for SME networking (Article 13.2).  
5.47.  The Parties also agree to establish or maintain a publicly accessible website containing 
information about the Agreement  and in particular relevant pro visions for SMEs and additional 
information to help them benefit from the Agreement. The information may cover customs 
regulations, intellectual property, technical standards, investment programs, taxation, employment 
regulations, and other relevant topics . (Article 13.3).  
5.48.   A Committee on SME Issues (SME Committee) is established under Article 13.4, composed 
of representatives from each Party. Its responsibilities include, identifying ways to support SMEs in 
leveraging commercial opportunities under the Agr eement, promoting cooperation between their 
SMEs, exchanging experiences and best practices, organizing informative activities for SMEs, 
exploring capacity -building opportunities, and coordinating with other committees. The SME 
Committee shall meet annuall y and may collaborate with experts when necessary. The Parties 
confirm that, during the first meeting of the Joint Committee held on June 11 -12, 2023, it was 
decided to convene a SME Committee meeting by the end of the year.   
5.49.  Chapter 15 (dispute settlement) does not apply to Chapter 13 on SMEs (Article  13.5).  
5.15  Other  
5.15.1   Cooperation  
5.50.  Chapter 14 on Economic Cooperation aims to promote cooperation between the Parties to 
liberalize trade and investment, foster economic growth, maximize the benefits of the Agreement, 
facilitate trade and investment, improve market access, and contribute to sustainable inclusive WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 46 - 
 
  economic growth and prosperity (Article 14.1).43 The Joint Committee is responsible for adopting an 
Annual Work Program me on Economic Cooperation Act ivities, which shall be based on proposals 
from both Parties.  The Parties may modify the agreed list of cooperation activities and add additional 
areas through the Annual Work Programme.  
5.51.  For the effective implementation and operation of the Chapter, a Com mittee on Economic 
Cooperation (CEC) is established under Article 14.8, reporting to the Joint Committee. Its functions 
include, monitoring and assessing implementation, identifying new opportunities, formulating Annual 
Work Program proposals, coordinating  and reviewing progress, suggesting amendments, and 
cooperating with other Committees.   
5.52.  Recognising the importance of air transport operations to their respective economies, the 
Parties also agree to cooperate in the sector (Article 14.6).  
5.53.  Chapter 15 (disp ute settlement) does not apply to Chapter 14 (Article 14.9).  
 
43 Article 14.2 lists the focus areas of economic cooperation which include manufacturing industries, 
agriculture, for estry and fisheries, trade and investment promotion , human resource development, tourism, 
information and communications technology, electronic commerce promotion, trade in environmental goods 
and services, media, and energy.  WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 47 - 
 
  ANNEX 1  
INDICATORS OF TARIFF LIBERALIZATION AND MARKET ACCESS  
OPPORTUNITIES UNDER THE AGREEMENT  
1. Tables A1.1 and A1.2 below present the Parties' overall tariff elimination under the Agreement 
vis-à-vis MFN tariffs by total, agricultural ( HS Chapters 01 -24) and industrial ( HS Chapters 25 -97) 
products.  
2. As shown in Table  A1.1, India's overall average applied MFN tariff in 202 2 was 14.3%, 10.5% 
for industrial products and significantly higher at 36.9% for agricultural products. The share of duty -
free tariff lines was 2.4% overall, 2.6% for industrial and 1.7% for agricultu ral products. Upon entry 
into force of the Agreement in 202 2, the overall applied tariff for imports from the UAE  decreased 
to 6.4% overall , and 3.3% and 25.3%, respectively, for industrial and agricultural products. This 
provided exporters from the UAE  a relative margin of preference of 55.2% overall and  68.6% for 
industrial and 31.4% for agricultural products. The share of duty -free lines increased to 64.7% 
overall and 70.5% and 29.2% respectively, for industrial and agricultural products. At the end of 
implementation period in 2031, it will further increase to 84.7% overall, 87.6% and 66.6% for 
industrial and agricultural products  respectively . 
Table A1. 1 India : Indicators of MFN and preferential rates for imports from the UAE  
Origin of 
goods  Year  ALL PRODUCTS  HS Chapters 01 -24 HS Chapters 25 -97 
Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  
Share of 
duty-free 
tariff 
lines (%)  Overall (%)  
On dutiable 
(%) 
Overall (%)  
On dutiable 
(%) 
Overall (%)  
On dutiable 
(%) 
MFN 2022 14.3 14.7 2.4 36.9 37.6 1.7 10.5 10.8 2.6 
UAE 2022 6.4 18.2 64.7 25.3 35.7 29.2 3.3 11.2 70.5 
 2023 5.8 16.3 64.7 22.6 31.9 29.2 3.0 10.1 70.5 
 2024 5.0 14.2 64.7 19.7 27.8 29.2 2.6 8.8 70.5 
 2025 4.3 12.2 64.7 16.8 23.8 29.2 2.2 7.6 70.5 
 2026 3.6 18.7 80.8 13.9 41.6 66.4 1.9 11.1 83.2 
 2027 3.5 18.2 80.8 13.8 41.2 66.4 1.8 10.6 83.2 
 2028 3.4 19.7 82.7 13.6 41.0 66.6 1.7 11.7 85.4 
 2029 3.4 19.5 82.7 13.5 40.6 66.6 1.7 11.5 85.4 
 2030 3.3 19.2 82.7 13.4 40.2 66.6 1.6 11.3 85.4 
 2031 3.2 21.2 84.7 13.1 39.3 66.6 1.6 13.1 87.6 
Source:  Indian Authorities . 
 
3. In the case of the UAE  (Table A1.2) , its overall average applied MFN tariff in 2021 was 4.7%, 
and 4.6% for industrial and 5.1% for agricultural products. The share of duty -free tariff lines was 
11.2% overall, 8.1% for industrial and 24.1% for agricultural products. Upon entry into force of the 
Agreement in 202 2, the overall applied tariff for imports from India decreased to 0.8%, and 0.8% 
and 0.4%, respectively, for industrial and agricultural products. This gave exporters from India a 
relative margin of preference of 83% overall and 82.6% and 92.2% for industrial and agricultural 
products, respectively . The share of duty -free li nes rose to 80.3% overall , and 79.4% and 84.3% 
respectively for industrial and agricultural products. At the end of implementation in 203 1, it will 
increase to 97.1% overall, 98.6% and 90.6% for industrial and agricultural products  respectively .  WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 48 - 
 
  Table A1. 2 UAE: Indicators of MFN and preferential rates for imports from India  
Origin of 
goods  Year  ALL PRODUCTS  HS Chapters 01 -24 HS Chapters 25 -97 
Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  
Share of 
duty-free 
tariff 
lines (%)  Overall (%)  
On dutiable 
(%) 
Overall (%)  
On dutiable 
(%) 
Overall (%)  
On dutiable 
(%) 
MFN 2021 4.7 5.3 11.2 5.1 6.9 24.1 4.6 5.0 8.1 
India 2022 0.8 4.1 80.3 0.4 4.3 84.3 0.8 4.1 79.4 
 2023 0.6 3.3 80.3 0.4 3.6 84.3 0.7 3.2 79.4 
 2024 0.4 2.4 80.3 0.3 3.0 84.3 0.5 2.4 79.4 
 2025 0.3 1.6 80.3 0.2 2.3 84.3 0.3 1.5 79.4 
 2026 0.1 3.4 94.7 0.2 5.0 90.6 0.1 3.1 95.7 
 2027 0.1 3.1 94.7 0.2 5.0 90.6 0.1 2.7 95.7 
 2028 0.1 2.7 94.7 0.2 5.0 90.6 0.1 2.3 95.7 
 2029 0.1 2.4 94.7 0.2 5.0 90.6 0.1 1.9 95.7 
 2030 0.1 2.1 94.7 0.2 5.0 90.6 0.1 1.6 95.7 
 2031 0.1 5.0 97.1 0.2 5.0 90.6 0.0 5.0 98.6 
Source:  WTO estimates based on data from the ITC, WTO.IDB, and Annex 2B of Agreement.  
 
4. Table A1.3 shows market access opportunities for the UAE 's top 25 export products (at the 
HS subheading level) in India, accounting for 79.1% of its global exports in 201 9-21. These HS 
subheadings were covered by 186 products at the national tariff line level in India's tariff in 2022 of 
which  10 lines were already duty-free on an MFN basis. Upon entry into force of the Agreement in 
2022, 94 lines were liberalized  for imports from the UAE ; and following tariff elimination for 41 lines 
in 202 6, and 4 lines in 2031 37  tariff lines will continue to be subject to MF N rates for imports from 
the UAE . Average tariffs in 2022 for these products ranged from 5% for wire of refined copper  to 
51% for motor cars .  
Table A1.3 India: Market access opportunities under the Agreement for the UAE's top 25 
exports to the world  
UAE's top export products  
in 2019 - 2021  Access Conditions to India's import 
markets  
HS number and description of the product  
Share in global 
exports (%)  MFN 2022  Duty -free 
lines under 
the 
Agreement  
Remaining 
dutiable  Avg. MFN 
applied 
rate (%)  Number 
of lines  duty-
free  
duti-
able 
2022  
2026  
2031  
270900  Petroleum oils and oils obtained from 
bituminous minerals, crude  28.8 0.0  1 1    
271012  Light oils and preparations  16.6 3.8  13 9 4   
710812  Gold 7.1 10.0  1    1 
271112  Propane  6.5 2.5  1 1    
711319  Articles of jewellery and parts thereof  2.8 20.0  7    7 
851713  Smartphones for wireless networks  2.4 20.0  1 1    
851714  Telephones for cellular networks  2.4 20.0  1 1    
710231  Non-industrial diamonds  2.3 0.0 1      
240220  Cigarettes, containing tobacco  1.1 30.0  6    6 
760120  Unwrought aluminium alloys  1.1 7.5  5  3 2  
847130  Data-processing machines  0.9 0.0 2      
710239  Diamonds, worked, but not mounted or set  0.9 7.5  2   2  
870324  Motor cars  0.8 51.3  5    5 
870323  Motor cars  0.7 51.3  5    5 WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 49 - 
 
  UAE's top export products  
in 2019 - 2021  Access Conditions to India's import 
markets  
HS number and description of the product  
Share in global 
exports (%)  MFN 2022  Duty -free 
lines under 
the 
Agreement  
Remaining 
dutiable  Avg. MFN 
applied 
rate (%)  Number 
of lines  duty-
free  
duti-
able 
2022  
2026  
2031  
740811  Wire of refined copper  0.6 5.0  2    2 
880730  Parts of aeroplanes, helicopters  0.6 2.5  1 1    
851762  Machines for the reception, conversion and 
transmission or regeneration of voice, images 
or other data  0.6 1.3 7 1    1 
271019  Medium oils and preparations  0.5 4.9  34  34   
870899  Parts and accessories, for tractors  and motor 
vehicles  0.4 15.0  1    1 
390120  Polyethylene  0.4 7.5  1    1 
330300  Perfumes and toilet waters  0.4 20.0  7    7 
390210  Polypropylene  0.3 7.5  1    1 
300490  Medicaments  0.2 10.0  70 70    
843143  Parts for boring or sinking machinery  0.2 7.5  2 2    
730890  Structures and parts of structures  0.2 10.0  8 8    
 Total of above  79.1  10 176 94 41 4 37 
Source:  WTO estimates based on the data provided by India and UNSD, Comtrade database.  
 
5. Similarly, T able A1.4 below shows market access opportunities for India's top 25 export 
products (at the HS subheading level) in the UAE , accounting for 41% of its global exports in 201 9-
21. These 25 HS subheadings were covered by 83 products at the national tariff line level in the 
UAE's tariffs in 2021, of which 15 tariff lines were already duty-free on an MFN basis. Of the 
remaining 68 MFN dutiable lines, duties on imports from India for 65  lines were eliminated upon 
entry into force of the Agreement in 202 2; for 2 tariff lines the duty will be eliminated in 2026 and 
for 1 line in 2031.  
Table A1.4 UAE: Market access opportunities under the Agreement for India's top 25 
exports to the world  
India's top export products  
in 2019 - 2021  Access Conditions to UAE's import 
markets  
Remaining dutiable  
HS number and description of the product  
Share in global 
exports (%)  MFN 2021  Duty -free 
lines under 
the 
Agreement  Avg. MFN 
applied rate 
(%) Number of 
lines  duty-
free  
duti-
able 
2022  
2026  
2031  
271019  Medium oils and preparations  8.3 5.0  15 15    
710239  Diamonds  5.9 5.0  1 1    
300490  Medicaments  4.1 0.0 2      
271012  Light oils and preparations  4.1 5.0  16 16    
711319  Articles of jewellery and parts thereof  2.7 5.0  2 2    
100630  Semi-milled or wholly milled rice  2.3 0.0 1      
030617  Frozen shrimps and prawns  1.4 0.0 1      
760110  Aluminium  1.2 5.0  1  1   
851712  Telephones for cellular networks  1.1 0.0 1      
020230  Frozen, boneless meat of bovine animals  0.9 5.0  2 2    
870322  Motor cars and other motor vehicles  0.8 5.0  9 9    WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 50 - 
 
  India's top export products  
in 2019 - 2021  Access Conditions to UAE's import 
markets  
Remaining dutiable  
HS number and description of the product  
Share in global 
exports (%)  MFN 2021  Duty -free 
lines under 
the 
Agreement  Avg. MFN 
applied rate 
(%) Number of 
lines  duty-
free  
duti-
able 
2022  
2026  
2031  
841112  Turbojets  0.8 5.0  1   1  
870899  Parts and accessories, for tractors, motor 
vehicles  0.8 5.0  1 1    
890590  Light-vessels, fire -floats, floating cranes and 
other vessels  0.8 0.0 3      
290243  p-xylene  0.6 0.0 1      
720839  Flat-rolled products of iron or non -alloy steel  0.6 5.0  1  1   
871120  Motorcycles  0.6 5.0  1 1    
260111  Non-agglomerated iron ores and concentrates  0.6 5.0  1 1    
170199  Cane or beet sugar and chemically pure sucrose  0.5 0.0 6      
711311  Articles of jewellery and parts thereof, of silver  0.5 5.0  1 1    
520100  Cotton  0.5 5.0  1 1    
610910  T-shirts  0.5 5.0  1 1    
260112  Agglomerated iron ores and concentrates  0.5 5.0  1 1    
380891  Insecticides  0.4 5.0  4 4    
870323  Motor cars and other motor vehicles  0.4 5.0  9 9    
 Total of above  41.0  15 68 65 2 1 - 
Source:  WTO estimates based on data from the ITC, WTO-IDB, Annex 2B of the Agreement , and UNSD, 
Comtrade.   
  WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 51 - 
 
 
 
- 51 - ANNEX 2  
1. Table A2.1 below provide detailed information on TRQs applied by India under the Agreement .  
Table A2.1 India: TRQs  under the Agreement  
Product 
description  HS 
Code  Rate of duty (%)  
Out-
quota 
rate 
(MFN 
2022)  In-quota rate  
(quantity in metric tonnes unless specified)  2022  
2023  
2024  
2025  
2026  
2027  
2028  
2029  
2030  
2031  
Polyethylene where gravity < 0.94  
39011010 
39011020 
39011090  7.5 7.0 
(45,000)  6.5  
(50,500)  6.0 
(56,000)  5.0 
(61,500)  3.75 
(67,500)  3.75 
(86,300)  3.75 
(105,000)  3.75 
(105,000)  3.75 
(105,000)  3.75 
(105,000)  
Polyethylene where gravity > 0.94  
39012000  7.5 7.0 
(150,000)  6.5 
(168,000)  6.0 
(186,000)  5.0 
(204,000)  3.75 
(222,000)  3.75 
(252,000)  3.75 
(285,000)  3.75 
(285,000)  3.75 
(285,000)  3.75 
(285,000)  
Ethylene  
39014010  
39014090  
 7.5 7.0 
(45,000)  6.5  
(50,500)  6.0 
(56,000)  5.0 
(61,500)  3.75 
(67,500)  3.75 
(86,300)  3.75 
(105,000)  3.75 
(105,000)  3.75 
(105,000)  3.75 
(105,000)  
Other polymers of ethylene  
39019000  7.5 7.0 
(11,000)  6.5  
(12,000)  6.0 
(13,000)  5.0 
(14,000)  3.75 
(16,000)  3.75 
(20,600)  3.75 
(25,000)  3.75 
(25,000)  3.75 
(25,000)  3.75 
(25,000)  
Polypropylene             
39021000  7.5 7.0 
(70,000)  6.5  
(77,500)  6.0 
(85,000)  5.0 
(92,500)  3.75 
(100,000)  3.75 
(129,200)  3.75 
(158,500)  3.75 
(158,500)  3.75 
(158,500)  3.75 
(158,500)  
Propylene copolymers  
39023000  7.5 7.0 
(50,000)  6.5  
(55,00 0)  6.0 
(60,000)  5.0 
(65,000)  3.75 
(70,000)  3.75 
(90,900)  3.75 
(112,000)  3.75 
(112,000)  3.75 
(112,000)  3.75 
(112,000)  
Other polymers of propylene  
39029000  7.5 7.0  
(4,000)  6.5  
(4,500)  6.0 
(5,000)  5.0 
(5,500)  3.75 
(6,000)  3.75 
(7,700)  3.75  
(9,500)  3.75 
(9,500)  3.75 
(9,500)  3.75  
(9,500)  
Polymers of vinyl chloride  
39041010 
39041020 
39041090 
39042100 
39043010 
39043090  10 9 
(60,000) * 8 7 6 5 5 5 5 5 5 
39046910  7.5 7 6.5 6 5 3.75 3.75 3.75 3.75 3.75 3.75  
  WT/COMTD/RTA 24/1 • WT/REG 475/1 
 
- 52 - 
* 60,000 metric tonnes of fixed and aggregated quantities apply to all tariff lines related to 'Polymers of vinyl chloride.  
Source:  Based on data provided by India.  
Note:  None of these products are subject to India's WTO TRQs.  
 
_________________  Product 
description  HS 
Code  Rate of duty (%)  
Out-
quota 
rate 
(MFN 
2022)  In-quota rate  
(quantity in metric tonnes unless specified)  2022  
2023  
2024  
2025  
2026  
2027  
2028  
2029  
2030  
2031  
39049010  10 9 8 7 6 5 5 5 5 5 5 
39049090  7.5 7 6.5 6 5 3.75 3.75 3.75 3.75 3.75 3.75 
Non-monetary gold powder (1% absolute duty reduction over the applied rate)  
71081100 
71081200  
71081300  10 (120)  (140)    (160)  (180)  (200)  (200)   (200)   (200)   (200)   (200)  
Articles of jewellery of gold  
71131910 
71131920 
71131930 
71131940  20 19 
(2100 kg)  18 (2200 
kg) 17 (2300 
kg) 16 (2400 
kg) 15 (2500 
kg) 15 (2500 
kg) 15  
(2500 kg)  15 (2500 
kg) 15 (2500 
kg) 15 (2500 
kg) 
Copper weld wire, other wire of refined copper >6mm (over 5 years (TRQ  of 150% of 3 years moving average volume)  
74081110 
74081190  5 4.0 
(85,000)  3.0  
(95,000)  2.0 
(105,000)  1.0 
(115,000)  0.0 
(125,000)  0.0 
(Average 
quantity 
of years 2 
to 4)  0.0 
(Average 
quantity 
of years 3 
to 5) 0.0 
(Average 
quantity 
of years 4 
to 6) 0.0 
(Average 
quantity 
of years 5 
to 7) 0.0 
(Average 
quantity 
of years 6 
to 8) 
Copper weld wire, other wire of refined copper <6mm (over 5 years (TRQ of 150% of 3 years moving average volume)  
74081910 
74081920 
74081990  5 4.0 
(270)  3.0 
(302.5)  2.0 
(335)  1.0 
(367.5)  0.0 
(400)  0.0 
(Average 
quantity 
of years 2 
to 4)  0.0 
(Average 
quantity 
of years 3 
to 5) 0.0 
(Average 
quantity 
of years 4 
to 6) 0.0 
(Average 
quantity 
of years 5 
to 7) 0.0 
(Average 
quantity 
of years 6 
to 8)