WT/DS585/R  
 
8 August  2023 
(23-5359) Page: 1/5 
  Original: English  
 
  
INDIA  – ADDITIONAL DUTIES ON CERTAIN PRODUCTS FROM THE 
UNITED STATES  
REPORT OF THE PANEL  
 
 WT/DS585/R  
 
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  TABLE OF CONTENTS  
1   COMPLAINT BY THE UNITED STATES  ................................ ................................ ...........  3 
2   PANEL ESTABLISHMENT AND COMPOSITION  ................................ ..............................  3 
3   PANEL PROCEEDINGS  ................................ ................................ ................................ .. 4 
4   NOTIFICATION OF MUTUALLY AGREED SOLUTION  ................................ ......................  5 
  WT/DS585/R  
 
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  1  COMPLAINT BY THE UNITED STATES  
1.1.  On 3 July 201 9, the United States requested consultations with India pursuant to Article 4 of 
the Understanding on Rules  and Procedures Governing the Settlement of Disputes (DSU) and 
Article  XXIII of the General Agreement on Tariffs and Trade 1994 (GATT 1994) with respect to India's  
imposition of additional  duties on certain products originating in the United States  (additi onal duties 
measure).1  
1.2.  The United States alleged that India did not impose the additional duties measure on like 
products originating in the territory of any other WTO Member. Additionally, the United States 
alleged that India appeared to be applying rates of duty to U nited States'  imports greater than the 
rates of duty set out in India's schedule of concessions.  The United States thus claimed that the 
additional duties measure appeared to be inconsistent with Articles I:1 and II:1(a) and (b) of the 
GATT  1994. 
1.3.  Consultations were held on 1 August  2019 but failed to resolve the dispute.  
2  PANEL ESTABLISHMENT AND COMPOSITION  
2.1.  On 19 September  2019, the United States requested the establishment of a panel pursuant to 
Article  6 of the DSU with standard terms of reference.2  
2.2.  In its panel request, the United States claimed that India's  additional duties measure applied 
only to products originating in the United States. According to the United States, the additional 
duties measure did not apply to like products originating in the territory of any other WTO Member, 
and thus appeared to be inconsistent with the most -favoured -nation obligation in Article  I of the 
GATT 1994. Additionally, the United States claimed that the additional duties measure result ed in 
rates of duty greater than the rates of duty set out in India 's Schedule of Concessions, and thus 
appear ed to be  inconsistent with Article II of the G ATT 1994.  
2.3.  The United States stated that the legal instruments through which India impose d the additional 
duties measure include d:  
a. Government of India, Ministry of Finance, Department of Revenue, Notification 
No. 48/2018 – Customs, 20 June 2018;  
b. Government  of India, Ministry of Finance, Department of Revenue, Notification 
No. 49/2018 – Customs, 20 June 2018;  
c. Government of India, Ministry of Finance, Department of Revenue, Notification 
No. 56/2018 – Customs, 3 August 2018;  
d. Government of India, Ministry of Finance, Department of Revenue, Notification 
No. 62/2018 – Customs, 17 September 2018;  
e. Government of India, Ministry of Finance, Department of Revenue, Notification 
No. 77/2018 – Customs, 1 November 2018;  
f. Government of India, Ministry of Financ e, Department of Revenue, Notification 
No. 80/2018 – Customs, 15 December 2018;  
g. Government of India, Ministry of Finance, Department of Revenue, Notification 
No. 03/2019 – Customs, 29 January 2019;  
h. Government of India, Ministry of Finance, Department of R evenue, Notification 
No. 06/2019 – Customs, 26 February 2019;  
 
1 Request for consultations by the United States, WT/DS5 85/1. 
2 Request for the establishment of a panel by the United States, WT/DS5 85/2. WT/DS585/R  
 
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  i. Government of India, Ministry of Finance, Department of Revenue, Notification 
No. 11/2019 – Customs, 29 March 2019;  
j. Government of India, Ministry of Finance, Department of Revenue, Notification 
No. 14/2019 – Customs, 1 May 2019;  
k. Government of India, Ministry of Finance, Department of Revenue, Notification 
No. 15/2019 – Customs, 14 May 2019;  
l. Government of India, Ministry of Finance, Department of Revenue, Notification 
No. 16/2019 – Customs, 15 June 2019;  
m. Government of India, Ministry of Finance, Department of Revenue, Notification 
No. 17/2019 – Customs, 15 June 2019;  
as well as any amendments, replacements, related measures , or implementing measures.  
2.4.  At its meeting on 2 8 October  2019, the Dispute Settlement Body (DSB) established a panel 
pursuant to the United States' request in document WT/DS 585/2, in accordance with Article  6 of 
the DSU.3 
2.5.  The Panel's terms of reference are the following:  
To examine, in the light of the relevant provisions of the covered agreements cited by 
the parties to the dispute, the matter referred to the DSB by the United States in 
document WT/DS5 85/2 and to make such findings as will assist the DSB in making the 
recommendations or in giving the rulings provided for in those agreements.4 
2.6.  Following the agreement of the parties, the Panel was composed on 7 January 2020 as follows5: 
Chairperson:  Mr Hugo C ayrús  
Members:   Mr Anthony A bad 
    Mr César M ontaño Huerta  
2.7.  Brazil, Canada, China, the European Union, Guatemala, Indonesia, Japan, Malaysia,  Mexico , 
Norway, the Russian Federation, Singapore, Switzerland, Chinese Taipei, Türkiye , Ukraine, and the 
Bolivarian Republic of Venezuela reserved their rights to participat e in the Panel proceedings as 
third parties.  
3  PANEL PROCEEDINGS  
3.1.  On 7 February 2020, following consultations with the parties, the Panel adopted its Working 
Procedures and partial timetable up to the first substantive meeting  with the parties . Following 
consultations with the parties, the Panel revised its timetable on 5 May 2020, 9 June 2020, and 
4 November 2020.  
3.2.  In accordance with this timetable, the United States submitted its first written submission on  
27 February 2020 , and  India submitted its first writ ten submission  on 30 April 2020. Also on 
30 April 2020, India submitted  a separate request for a preliminary ruling. The United States 
responded to India's request for a preliminary ruling on 26 May 2020, and India submitted comments 
on the United States' response on 24 June 2020. The United States filed a further submission 
responding to India's comments on 8 July 2020.  
3.3.  The Panel received third -party written submissions on 19 May 2020 from China, the 
European  Union, Japan, Norway, the Russia n Federation , Switzerland, Türkiye, and Ukraine. Further,  
on 2 June 2020, the Panel received  additional  third-party written submissions concerning India's 
 
3 DSB, Minutes of the meeting held on 28 October 2019, WT/DSB/M/4 36, para. 6.7.  
4 Constitution note of the Panel, WT/DS5 85/3, para. 2.  
5 Constitution note of the Panel, WT/DS585/3 , para. 3.  WT/DS585/R  
 
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  request for a preliminary ruling from  the European Union, the Russian Federation, Türkiye, 
and Ukraine.6 
3.4.  Due to the COVID -19 pandemic and related restrictions on travel and in -person meetings, it 
was not possible to physically meet with the parties at the WTO premises on the dates scheduled in 
the Panel's timetable. In consultation with the parties, the Pa nel postponed the first substantive 
meeting several times to a date to be determined.  
3.5.  On 12 January 2023, the Panel wrote to the parties seeking their views "on how they see the 
way forward in these proceedings".  In response to further  communications from the Panel  on this 
issue, the parties indicated  on several occasions  that they were conferring on the way forward and 
engaging in discussions with respect to reaching a positive resolution of this dispute , and that they 
would benefit from additional tim e to provide their views to the Panel on this issue.  The Panel agreed 
to those requests.  
4  NOTIFICATION OF MUTUALLY AGREED SOLUTION  
4.1.  By a letter dated 13 July 2023, pursuant to Article 3.6 of the DSU, the parties notified the DSB 
that they had reached a mutually agreed solution  to the matter raised in this dispute. This letter  was 
circulated as document WT/DS5 85/7 on 17 July 2023. Also on 13 July  2023, the parties jointly wrote 
to the Panel advising it of their mutually agreed solution . 
4.2.  The Panel takes note of the mutually agreed solution between the parties to the dispute and of 
Article 3.7 of the DSU, which provides that "[t]he aim of the dispute settlement mechanism is to 
secure a positive solution to a dispute. A solution mutually acc eptable to the parties to a dispute and 
consistent with the covered agreements is clearly to be preferred ." 
4.3.  The Panel also takes note of Article 12.7 of the DSU, which provides that "[w]here a settlement 
of the matter among the parties to the dispute has b een found, the report of the panel shall be 
confined to a brief description of the case and to reporting that a solution has been reached" . 
Accordingly, the Panel concludes its work by reporting that a mutually agreed solution to this dispute 
has been reac hed between the parties . 
 
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6 Japan also sent a communication to the Panel advising that its third -party written submission of 
19 May 2020 contained its comments on India 's request for  a preliminary ruling.