WT/COMTD/RTA/6/1  
14 September 2015  
(15-4451)  Page: 1/26  
Committee on Regional Trade Agreements   
 
FACTUAL PRESENTATION 
PREFERENTIAL TRADE AGREEMENT BETWEEN MERCOSUR AND INDIA 
(GOODS) 
Report by the Secretariat 
This report, prepared for the considerat ion of the Preferential Trade Agreement 
between MERCOSUR and India, 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 offi cial 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 arising from this report may be addressed to Maria Donner 
(tel: +41 22 739 5244). Any statistical questions arising from this report may be addressed to Ms. Rowena Cabos (tel: +41 22 739 5185). 
 
 WT/COMTD/RTA/6/1 
 
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TABLE OF CONTENTS 
Page 
1   TRADE ENVIRONMENT ................................................................................................. 3  
2   CHARACTERISTIC ELEMEN TS OF THE AG REEMENT ...................................................... 5  
2.1   Background  Information ............................................................................................. 5  
2.2   National  Treatment .................................................................................................... 6  
3   PROVISIONS ON TRADE IN GOODS ............................................................................. 6  
3.1   Import duties and charges, and quantitative restrictions ................................................. 6  
3.1.1   General provisions .................................................................................................. 6  
3.1.2   Liberalization of  trade and ta riff lines ......................................................................... 6  
3.1.2.1   MERCOSUR's liberalization schedule ........................................................................ 8  
3.1.2.2   India's lib eralization schedule ............................................................................... 11 
3.2   Rules of origin .......................................................................................................... 13 
3.3   Export duties and charges,  and quantitative  restrictions ................................................. 14 
3.4   Regulatory Provisions of the Agreement ....................................................................... 14 
3.4.1   Standards ............................................................................................................. 14 
3.4.1.1   Sanitary and phytosanitary measures .................................................................... 14 
3.4.1.2   Technical barriers to trade .................................................................................... 14 
3.4.2   Safeguard mechanisms ........................................................................................... 15 
3.4.2.1   Global safeguards ............................................................................................... 15 
3.4.2.2   Bilateral safeguards ............................................................................................. 15 
3.4.3   Anti-dumping and countervailing measures ............................................................... 15 
3.4.4   Subsidie s and State-aid .......................................................................................... 15 
3.4.5   Customs-re lated procedures .................................................................................... 16 
3.4.6   Other regulations ................................................................................................... 16 
4   GENERAL PROVISIONS  OF THE AGREEMENT ............................................................. 16  
4.1   Current payments and capital movements .................................................................... 16 
4.2   Exceptions ............................................................................................................... 16 
4.3   Accession and Withdrawal .......................................................................................... 16 
4.4   Institutio nal framework ............................................................................................. 17 
4.5   Disput e settlement ................................................................................................... 17 
4.6   Relationship with other agr eements concluded by the Parties .......................................... 19 
4.7   Other ...................................................................................................................... 21 
ANNEX 1 ....................................................................................................................... . 22 
 WT/COMTD/RTA/6/1 
 
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Key Facts 
 
Parties to the Agreement:  MERCOSUR State Parties (Argentina, 
Brazil, Paraguay and Uruguay) and India 
 
Date of Signature:  25 January 2004 
 Annexes incorporated on 19 March 2005 
 
Date of Entry into Force:  1 June 2009 
 
Date of Notification:   23 February 2010  
 
Full implementation:  1 June 2009  
 
 
1  TRADE ENVIRONMENT1 
1.1.  The MERCOSUR-India Preferential Trade Agreement is MERCOSUR's first collective trade 
agreement notified to the WTO2 and the 10th agreement notified to the WTO by India, of which 
three involve countries outside the Asia continent.3 
1.2.  MERCOSUR's average GDP per capita is aro und US$ 11,680. India in turn has a per capita 
GDP of around US$1,500. MERCOSUR's total popula tion account for around one-fifth of India's 
population, which reached 1.25 billion inhabitant s in 2013. Total GDP of all MERCOSUR economies 
reached US$2.9 trillion in 2013, and that of India 1.9 trillion.  
1.3.  In terms of world trade ranking (excluding intra-EU trade), in 2013 India had the leading 
position - 13th in terms of exports and 8th in terms of imports - followed respectively by Brazil - 
16th for both and Argentina - 32nd and 28th; Uruguay and Paraguay have much lower trade - 
respectively 74th and 71st for the former and 71st and 68th for the latter. A different situation 
appears when considering trade to GDP ratio (2011-2013), where Paraguay has the highest such rate (97.2%), followed by India, Uruguay, Argentina and Brazil (respectively at 54.2%, 53.2%, 31.3% and 25.5%). In terms of trade with the world in 2013, India's main exports are composed 
of manufactures (59.4%) while fuel and mining are the main imports (45.4%); for MERCOSUR 
(simple average), while imports are dominated by  manufactured products (73.6%), agricultural 
products comprise the main exports (57.5%).  
1.4.  Chart 1.1 illustrates that bilateral trad e between India and MERCOSUR in the period 2002-
2014 has shown a general trade deficit for India in the early years and a more volatile situation thereafter. In the most recent years depicted, trade deficit has switched towards MERCOSUR; in 
2012, Charts A and B point to discrepancies in trade figures. As regards the world, MERCOSUR has 
been a net exporter with the recent exceptio n of 2014, while India has been a net importer 
throughout the period. Regarding growth of import s in the period 2009-2014 - i.e. since the entry 
into force of the Agreement - India's and MERCOSUR 's global imports have grown by around 70%, 
while for bilateral trade MERCOSUR's imports from India were almost 3 times higher and those of 
India from MERCOSUR more than doubled. 
1.5.  Chart 1.2 shows the commodity structure of th e Parties' bilateral and global trade during the 
period 2006-2008 by broad HS Section. Minerals are the major sector of global export interest to 
both India and MERCOSUR countries (respectively at 21.2% and 15.9%); in bilateral trade, they represent India's second and MERCOSUR's first imports - accounting for around two-fifths of 
bilateral imports. Textiles - India's second sector of export interest - is MERCOSUR's third major 
import, with the second being chemicals. Other MERCOSUR's products of major global export 
interest - prepared foods and vegetables - have smaller penetration in India market; India's 
                                               
1 Figures in this Section are from WTO Trade Profiles 2014 and the UNSD Comtrade Database. 
2 Information on various other ME RCOSUR agreements has however been submitted to the WTO in the 
context of the biennial reports submitted by the Latin American Integration Association (LAIA). 
3 These are the Global System of Trade Preference s (GSTP) and the bilatera l agreement with Chile. WT/COMTD/RTA/6/1 
 
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  largest imports from MERCOSUR are of fats and oils and base metals are third in the rank.  
Chart 1.1 MERCOSUR and India: Merchandise bilateral trade and with world, 2002-2014 
05101520
0100200300400500600
2002 2004 2006 2008 2010 2012 2014B. India 2002-2014
(US$ Billion)
Imports from MERCOSUR (Right Axis)
Exports to MERCOSUR (Right Axis)
Total Imports
Total Exports
05101520
0100200300400500600
2002 2004 2006 2008 2010 2012 2014A. MERCOSUR 2002-2014
(US$ Billion)
Imports from India (Right Axis)
Exports to India (Right Axis)
Total Imports
Total Exports
 
Source: UNSD, Comtrade database. 
Chart 1.2 MERCOSUR and India: product co mposition of merchandise trade, annual 
average (2006-2008) 
42
251284423MERCOSUR imports from India (%)
28
18
16117633225MERCOSUR's Global Imports (%)
21
14
8
11108553327India's Global Exports (%)
37
25985422225India's imports from MERCOSUR(%)
38
1712975228India's Global Imports(%)
16
12
12
11 9975332227MERCOSUR's Global Exports(%)Total: US$ 2.9 billion Total: US$ 187 billion
Total: US$ 238 billionTotal: US$ 231 billionTotal:  US$ 150 billion
Total: US$ 1.8 billion
 
Source: UNSD, Comtrade database. 
 WT/COMTD/RTA/6/1 
 
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  1.6.  Evolution of bilateral trade from the period 2006-2008 to the period 2012-2014 shows a 
similar bilateral trade profile as regards MERCOSUR's imports from India. However, as regards India's imports from MERCOSUR, there has been a shift on the import composition: minerals became the top imports, accounting for around 53% of  the total, followed by fats and oils at 23% 
with imports of prepared foods moving to third place and accounting for 8% of total imports (in 
2006-2008, these were respectively at 25%, 37% and 5%).  
2  CHARACTERISTIC ELEMENTS OF THE AGREEMENT 
2.1  Background Information 
2.1.  MERCOSUR and India signed a fr amework trade agreement on 17 June 2003
4 aimed at 
strengthening relations between the parties, promot ing expansion of trade, and the negotiation of 
a free-trade area agreement in conformity wi th the rules and disciplines of the WTO.  
2.2.  The MERCOSUR-India Framework Agreement prov ided, as a first step, for the conclusion – by 
31 August 2003 – of a "limited scope Fixed Prefer ence Agreement", aimed at increasing bilateral 
trade flows through the granting of mutual conc essions. Negotiations were completed with the 
signature of the Preferential Trade Agreement (PTA) between MERCOSUR and India on 25 January 
2004; its Annexes, including the list of covered products and preferences provided, were incorporated into the Agreement on 19 March 2005. The Agreement applies between the signatory 
Parties, namely India and the four original State Parties of MERCOSUR (Southern Common Market 
customs union) - Argentina, Brazil, Paraguay, and Uruguay. Venezuela, which later acceded to MERCOSUR, is not a Party to the Agreement.
5, 6 The Agreement entered into force on 1 June 2009 
and was notified to the WTO under paragraph 4(a) of the Enabling Clause on 23 February 2010.7 
The Agreement is of indefinite duration and, as stated in its Article 2, is the first step towards the 
creation of a free trade area among its parties, though no deadline has been set for that.  
2.3.  The structure of the Agreement is described below. 
Table 2.1 Preferential Trade Agreement betw een MERCOSUR and the Republic of India 
Preamble  
Chapter I (Articles 1-2) Purpose of the Agreement 
Chapter II (Articles 3-8) Trade Liberalization 
Chapter III (Article 9) General Exceptions 
Chapter IV (Articles 10-11)  State Trading Enterprises 
Chapter V (Article 12) Rules of Origin 
Chapter VI (Article 13)  National Treatment 
Chapter VII (Article 14) Customs Valuation 
Chapter VIII (Articles 15-16) Safeguard Measures 
Chapter IX (Article 17) Antidumping and Countervailing Measures 
Chapter X (Articles 18-20)  Technical Barriers to Trade 
Chapter XI (Articles 21-22)  Sanitary and Phytosanitary Measures  
Chapter XII (Articles 23-26) Administration of the Agreement 
Chapter XIII (Articles 27-28) Amendments and Modifications  
Chapter XIV (Article 29)  Settlement of Disputes  
Chapter XV (Article s 30-31) Entry into Force  
Chapter XVI (Article s 32)  Withdrawal  
Chapter XVII (Article s 33-34) Depositary 
Chapter XVIII (Article s 35)  Transitory Provision  
Annexes  
Annex I MERCOSUR's offer list to India 
                                               
4 See MERCOSUR's Decision CMC/DEC/09/03. The text of this Agreement can be found at: 
http://www.mre.gov.py/tratados/public_web/Tratados.aspx . 
5 As of August 2015, Venezuela's accession to MER COSUR had not yet been notified to the WTO. 
6 There is no provision in the Agreement in the sense that a country which has acceded to MERCOSUR 
automatically becomes a Party to it. Therefore, Venezu ela could only become a pa rty to the Agreement once 
the procedures provided for in its Articles 27 and 28 on "Amendments and Modifications" are fulfilled. The 
accession of Venezuela to MERCOSUR's trade agreements  with third parties is the subject of an Ad Hoc 
Working Group created within the bloc. 
7 Document WT/COMTD/N/31 of 25 February 2010. Th e text of the Agreement and of the Annexes can 
be found at: http://www.mre.gov.py/tratad os/public_web/Tratados.aspx  and  
http://commerce.gov.in/MOC/international_trade_agreements_indmer.asp . WT/COMTD/RTA/6/1 
 
- 6 - 
 
  Preamble  
Annex II  India's offer list to MERCOSUR 
Annex III  Rules of Origin 
Annex IV  Safeguard Measures 
Annex V  Dispute Settlement Procedure 
Source: Preferential Trade Agreement between MERCOSUR and the Republic of India. 
 
2.2  National Treatment 
2.4.  Article 13 reaffirms the GATT 1994 Article III na tional treatment principle as relates to taxes, 
fees and any other domestic duties for products originating in the territory of the Parties to the Agreement.   
3  PROVISIONS ON TRADE IN GOODS 
3.1  Import duties and charges,  and quantitative restrictions 
3.1.1  General provisions 
3.1.  Preferential treatment under the Agreement is granted through margins of preference (MOP) 
on applied "customs duties" (Article 5). Annexes I and II list the products and the MOP granted respectively from MERCOSUR to India and from India to MERCOSUR (Article 3). These MOP – at 10%, 20% or 100% of the applied MFN rate – are granted for (originally) 452 lines (at 
HS-8 digits) in the case of MERCOSUR and 450 lines  in the case of India; they are listed on the 
basis of the Harmonized System (HS).  
3.2.  "Customs duties" are defined as including duties and charges of any kind imposed in 
connection with the import, but excluding WTO-consistent internal taxes, anti-dumping or 
countervailing duties and other duties and charges (Article 6). 
3.3.  Article 7 includes a general prohibition on the application of non-tariff barriers – defined to 
include administrative, financial, exchange-related , or other measures – on products covered by 
the PTA, except as authorized elsewhere in the Agreement or in GATT 1994. As of August 2015, no such measures were applied. 
3.4.  The PTA does not provide for a MFN clause  for preferential treatment granted elsewhere; 
however, it states that in cases where a Party concludes a preferential agreement with a 
non-Party, opportunity shall be given for consultations for the granting of additional benefits (Article 8). As of August 2015, no party to the Agreement had requested consultations under this 
Article.  
3.5.  In the context of the second meeting of th e Joint Administration Committee, held in India in 
June 2010, discussions on further liberalization under the Agreement were held on the basis of 
"wish lists" of India and MERCOSUR (of re spectively 3,111 and 1,287 HS 8-digit lines).
8 As of 
August 2015, these lists are under review with a view to further discussion on the subject.  
3.1.2  Liberalization of trade and tariff lines  3.6.  Table 3.1 shows the number of tariff lines benefitting from the Agreement's MOP; MERCOSUR 
grants for the majority of lines a 10% MOP, while India's most commonly granted MOP is 20%. As 
regards MERCOSUR, it shall be noted that its nomenclature is only harmonized at the level of 8-digit, therefore the 452 lines may represent a different number of lines for each MERCOSUR 
country; further, given the country-specific exceptions to its common external tariff (CET), the 
2009 MFN tariffs might differ and this is reflected in  Table 3.2 and Chart 3.1. In the case of India, 
between the incorporation into the Agreement of th e list of covered products in 2005 and its entry 
into force in 2009, some tariff lines have been split, as a result of which the original 450 lines 
represented in 2009 a total of 463 tariff lines.
9 
                                               
8 See http://www.iadb.org/intal/iji/query/FichaAcuerdo.aspx?lang=en&Acuerdo=2 . 
9 The original list was based on HS 2002 nomenclature but data submitted by India was on HS 2007.   WT/COMTD/RTA/6/1 
 
- 7 - 
 
  Table 3.1 Number of Tariff Lines Benefitti ng from Preferences under the Agreement 
Margins of Preference MERCOSUR Indiaa 
10% 394 94b 
20% 45c 349 
100% 13 20 
Total No of lines 452 463 
a Aligned in HS 2007 nomenclature. 
b Includes one tariff line subjec t to tariff-rate quotas (TRQs).  
c Includes two tariff lines subject to TRQs. 
Source: Information in the Agreement. 
3.7.   Tariff-rate quotas (TRQs) have been exchanged between India and Paraguay. Paraguay 
grants India TRQs for dried coconuts (250 metric tons/year) and cumin seeds (100 metric tons/year). India grants Paraguay a TRQ (30,000 metric tons) on soybean crude oil - MERCOSUR's 
largest export to India. Trade to and from other MERCOSUR Member States are on a MFN basis, as 
well as imports that exceed the quota.
10 
3.8.  Table 3.2.A illustrates liberalization in each of the MERCOSUR parties towards imports from 
India. Prior to the entry into force of the Agreemen t, 7.5% of tariff lines of Brazil, and around 15% 
for other MERCOSUR countries, were already duty-fr ee on an MFN basis. Some of these were also 
duty-free under the Agreement (42, 16, 75 and 50 tariff lines for Argentina, Brazil, Paraguay and 
Uruguay respectively). Among them, gasoline (diesel oil of HS 2710.19.21) alone accounted for 
39.9% of total MERCOSUR imports from India in the period 2006-08; gasoline benefitted from MFN duty-free in all of MERCOSUR members, with impo rts into Brazil representing 99.5% of the total. 
In terms of bilateral trade for products under the Agreement, MFN duty-free lines represented 
4 6 . 6 %  o f  i m p o r t s  i n t o  B r a z i l  f r o m  I n d i a ,  b u t  o n ly 0.1% of imports from India into Uruguay. 
Additional liberalization brought about by the Agre ement is through reduced rates of duty (all of 
which remain however dutiable) on 4.1% lines of MERCOSUR countries (simple average) 
representing, on a trade-weighted basis, 10.3% of their imports from India during 2006-08. 
Table 3.2 Tariff treatment  under the Agreement and MFN with corresponding average 
trade 
A. MERCOSUR  
Duty phase-out 
 period 
  No of 
lines % of 
total 
lines in 
tariff 
schedule Value of 
imports 
from 
India 
(2006-
2008) 
in 
million 
US$ % of 
total 
imports 
from 
India 
2006-
2008 No of 
lines % of 
total 
lines in 
tariff 
schedule Value of 
imports 
from 
India 
(2006-
2008) 
in 
million 
US$ % of 
total 
imports 
from 
India 
2006-
2008 
  ARGENTINA BRAZIL 
Covered under the RTA   
Already MFN duty-free 42 0.4 6.5 1.7 16 0.2 1'111.9 46.6 
Reduced rates 411 4.2 65.1 16.6 436 4.5 223.1 9.4 
Sub-total 453 4.6 71.6 18.3 452 4.6 1'335.0 56.0 
Not covered under the RTA    
MFN duty-free (2009) 1'388 14.2 22.0 5.6 711 7.3 133.0 5.6 
MFN dutiable 7'943 81.2 298.3 76.1 8'619 88.1 916.8 38.4 
Sub-total 9'331 95.4 320.3 81.7 9'330 95.4 1'049.9 44.0 
Total 9'784 100.0 391.8 100.0 9,782 100.0 2'384.9 100.0 
  PARAGUAY URUGUAY 
Covered under the RTA   
Already MFN duty-free 75 0.8 1.7 5.2 50 0.5 0.1 0.1 
Reduced rates 378 3.9 2.7 8.2 409 3.7 4.8 9.1 
Sub-total 453 4.7 4.4 13.4 459 4.2 4.9 9.2 
                                               
10 MERCOSUR's CET for dried coconuts and cumin se eds has remained stable at 10%; India's basic 
customs duty on all crude edible oils, including crude edible soya bean oils, was 7.5% at the end of 2014. WT/COMTD/RTA/6/1 
 
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  Duty phase-out 
 period 
  No of 
lines % of 
total 
lines in 
tariff 
schedule Value of 
imports 
from 
India 
(2006-
2008) 
in 
million 
US$ % of 
total 
imports 
from 
India 
2006-
2008 No of 
lines % of 
total 
lines in 
tariff 
schedule Value of 
imports 
from 
India 
(2006-
2008) 
in 
million 
US$ % of 
total 
imports 
from 
India 
2006-
2008 
Not covered under the RTA  
MFN duty-free (2009) 1'527 15.7 7.1 21.9 1'603 14.5 15.0 28.3 
MFN dutiable 7'741 79.6 21.1 64.7 8'969 81.3 33.0 62.4 
Sub-total 9'268 95.3 28.2 86.6 10'572 95.8 48.0 90.7 
Total 9,721 100.0 32.5 100.0 11,031 100.0 52.9 100.0 
Note: Based on the HS 2007 nomenclature. 
Source: WTO estimates based on data provided by ME RCOSUR in the WTO-IDB and the information in the 
Agreement. 
3.9.  Table 3.2.B shows that 243 lines repres enting a significant amount of trade (31.9%) 
benefitted from MFN duty-free rates prior to the Ag reement's entry into force. In fact, one single 
product that was already MFN duty-free prior to th e Agreement's entry into force - soybean oil of 
HS 1507.10.00 - accounted for 31% of total imports from MERCOSUR into India during 2006-2008. Another 40 lines covered by the Agreemen t were already duty-free on an MFN basis in 
2009. Additional market access provided by the Agr eement is granted on 423 lines, covering 4.9% 
of India's imports from MERCOSUR countries; of th ese, one line was fully liberalized (parts of 
printer machines, see paragraph 3.15.   below).  
B. India  
Duty phase-out period Number 
of lines % of total 
lines in 
India's tariff 
schedule Value of India's imports 
from MERCOSUR (2006-
2008) 
in million US$ % of India's 
total imports 
from 
2006-2008 
Covered under the RTA 
   Already MFN duty-free 40 0.4 574.4 31.7 
   Becoming duty-free 1 0.0 0.5 0.0 
   Reduced rates 422 3.7 87.6 4.8 
   Sub-total 463 4.1 662.5 36.6 
Not covered under the RTA  
   MFN duty-free 203 1.8 4.2 0.2 
   MFN dutiable 10,667 94.1 1,144.7 63.2 
Sub-total 10,870 95.9 1,148.9 63.4 
Total 11,333 100.0 1,811.4 100.0 
Note: Only tariff and trade falling under HS Chapter 1-97 is included. 
 Based on the HS 2007 nomenclature. 
Source: WTO estimates based on data provided by In dia, information in the Agreement and the WTO-IDB. 
 
3.1.2.1  MERCOSUR's liberalization schedule 
3.10.   The major product groups covered in the offer list of MERCOSUR are food preparations, 
organic chemicals, pharmaceuticals, essential oils, plastics and articles, rubber and rubber 
products, tools and implements, machinery items, electrical machinery and equipment. The vast 
majority of these products are bound at 35%, though applied rates are generally much lower.  
3.11.  Chart 3.1 shows that for all MERCOSURs pa rties, 13 products benefitting from a MOP of 
100% were already traded on an MFN duty-free basis. As for the 45 lines benefitting from a 20% 
MOP, all countries except Brazil had some lines already at MFN duty-free rates; for Brazil, around two-fifths of MFN rates higher than 10% benefitte d from a 20% MOP. As regards lines benefitting 
from a MOP of 10%, and for all MERCOSUR countries, around three-quarters of them had MFN 
rates of up to 5%, while Brazil and Argentina had the highest number of lines with MFN rates WT/COMTD/RTA/6/1 
 
- 9 - 
 
  higher than 10%.  
Chart 3.1 MERCOSUR's duty re duction under the Agreement 
0 100 200 300 400 5001020100102010010201001020100Argentina Brazil Paraguay Uruguay
No. of tariff lines0
0 <= 5
5 <= 10
> 10MFN is:
 
Source: WTO Secretariat estimates based on the MERCOSUR data in the WTO-IDB. 
 
3.12.  Table 3.2 details the MOP under the Agreem ent by HS Section. Three-fifths of the lines 
partially liberalized under the Agreement are in Section VI, namely products of the chemical and 
allied industries - second major imports from India in 2006-2008. Its MFN average rate (for all products and not only those covered by the Agre ement) was around 7% in MERCOSUR parties, 
and the MOP provided is 10%. The second sectio n where preferences are granted is that of 
machinery (Section XVI), ranked fourth in ME RCOSUR imports from India in 2006-2008. Mineral 
products, gasoline - MERCOSUR's main import product from India - benefit from a 100% MOP (duty elimination), but the MFN rate was already duty-free in all MERCOSUR countries. MOP of 
100% is also granted to other minerals (calcium phosphates and oil, not crude), machinery 
(including turbo-jets, textile spinning machines, electric motors and magnetic discs) and medical instruments. As regards Sections XI, XII and XIX - with the highest MFN rates in MERCOSUR - only 
one line is covered in the Agreement, namely twine and cordage of HS 5607, with the granting of 
a MOP of 10% on an MFN tariff of 2%. That product is the only textile product - a section ranking third in 2006-2008 imports from India - that is covered by the Agreement. 
Table 3.3 MERCOSUR: Tariff reduction commitments under the Agreement, by HS Section 
MFN MOP under the Agr. 
HS Sections MFN MOP under the Agr. 
 10    20  100   10   20  100 MFN average 
(%) 
No of lines 
Duty-free lines 
Duty-free 
Dutiable 
Duty-free 
Dutiable 
Duty-free 
MFN average 
(%) 
No of lines 
Duty-free lines 
Duty-free 
Dutiable 
Duty-free 
Dutiable 
Duty-free 
ARGENTINA  BRAZIL 
    1    I 9.0 372 34  1    
7.8 353 62  4  2  II 7.7 353 59  4  2  
10.5 71       III 9.6 71       
14.9 268   5    IV 14.9 268   5    
2.7 206 68  4  1 4 V 2.4 206 68  4  1 4 
6.7 2,969 123  269 1 12  VI 6.8 2,969 110 1 268  13  
11.1 423 10 1 17  3  VII 11.4 419 4  18  3  
11.0 115   1    VIII 11.0 115   1    WT/COMTD/RTA/6/1 
 
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  MFN MOP under the Agr. 
HS Sections MFN MOP under the Agr. 
 10    20  100   10   20  100 MFN average 
(%) 
No of lines 
Duty-free lines 
Duty-free 
Dutiable 
Duty-free 
Dutiable 
Duty-free 
MFN average 
(%) 
No of lines 
Duty-free lines 
Duty-free 
Dutiable 
Duty-free 
Dutiable 
Duty-free 
8.3 129 1      IX 8.4 129       
11.2 225 10  3  2  X 11.2 225 15 1 2  2  
25.0 980 1  1    XI 25.0 981   1    
25.8 65       XII 26.0 63       
10.5 216 4  3    XIII 10.7 215 2  3    
9.3 64 6    4  XIV 9.6 64 6    4  
11.4 740 28  22  7  XV 12.0 738 12  22  7  
7.5 1,726 833 18 38 6 7 5 XVI 11.9 1,732 295 1 54  13 5 
23.0 215 62 1 2    XVII 17.8 215 32  3    
9.6 457 183 2 3   4 XVIII 12.5 457 86  5   4 
20.0 20       XIX 20.0 20       
17.6 163 8      XX 17.8 163 4      
4.0 7       XXI 4.0 7       
10.6 9,784 1,430 22 373 7 38 13 Tot. 11.5 9,782 727 3 391  45 13 
PARAGUAY  URUGUAY 
9.0 351 29  1    I 9.0 688 38  1    
7.9 353 60  4  2  II 7.7 388 70  4  2  
9.6 70       III 9.7 85 1      
14.6 268 3  5    IV 14.9 357 12  7    
2.4 206 68  4  1 4 V 2.4 208 68  4  1 4 
6.3 2,945 197 19 251 3 10  VI 6.7 3,026 161 1 271 3 10  
10.2 417 28 2 16  3  VII 10.5 459 47 1 17  3  
10.9 115   1    VIII 11.9 329   1    
8.4 129       IX 7.0 138 20      
10.5 225 21  3  2  X 10.6 253 27  3  2  
16.9 981 13  1    XI 16.1 1,221 22  1    
19.6 63       XII 24.5 98       
10.3 215 3  3    XIII 10.8 257 3  3    
9.6 64 6    4  XIV 9.3 72 9    4  
11.5 737 20  22  7  XV 11.4 769 52 2 20 1 6  
4.3 1,720 884 27 28 8 5 5 XVI 5.4 1,770 856 21 35 5 8 5 
7.9 215 80 1 2    XVII 8.6 235 73 1 2    
7.7 457 189 2 3   4 XVIII 8.4 469 188 2 4   4 
20.0 20       XIX 20.0 20       
16.7 163 8      XX 17.6 180 6      
4.0 7       XXI 4.0 9       
8.6 9,721 1,609 51 344 11 34 13 Tot. 9.2 11,031 1,653 28 373 9 36 13 
Note: Based on HS 2007 nomenclature. 
Source: WTO estimates based on data  provided by MERCOSUR in the WTO-IDB and the information in the 
Agreement. 
 
3.13.  Chart 3.2 illustrates the average tariff redu ction, and the equivalent MOP, by HS Section 
and by MERCOSUR member country. Among the 452 lines covered by the Agreement, pertaining 
to 15 HS Sections, MERCOSUR's CET was applied on products of seven HS Sections - live animals, 
vegetables, minerals, hides and skins, textiles, articles of stone, precious stones. For products pertaining to the other 8 Sections - prepared fo ods, chemicals, plastics, pulp and paper, base 
metals, machinery, transport equipment and precision equipment - exceptions to the CET apply, 
and the Chart reflects these differences. Overall, th e highest MOP is provided by Brazil, followed by 
Argentina, Uruguay and Paraguay, with the aver age effective MOP varying from 0.64% to 0.48%. WT/COMTD/RTA/6/1 
 
- 11 - 
 
  Chart 3.2 MERCOSUR: Average of Reduced Rates and Average MOP by HS Section 
0510152025303540
CET
CET
ARG
BR
PAR
UR
CET
ARG
BR
PAR
UR
ARG
BR
PAR
UR
CET
ARG
BR
PAR
UR
CETCETCET
ARG
BR
PAR
UR
ARG
BR
PAR
UR
ARG
BR
PAR
UR
ARG
BR
PAR
UR
ARG
BR
PAR
UR
I II IV V VI VII VIII X XI XIIIXIV XV XVI XVII XVIII TotalAverage tariff (%)
HS Section
Preferential tariff Additional for MFN tariffAverage,
all HS 
Sections
 
Note: Based on HS 2007 nomenclature. 
Source: WTO estimates based on data provided by MERCOSUR in the WTO-IDB and Agreement's 
information. 
 
3.1.2.2  India's liberalization schedule 
3.14.  Products liberalized by India are meat and meat products (mainly pork and its products but 
excluding poultry meat), organic and inorganic chem icals, dyes and pigments, raw hides and skins, 
leather articles, wool, cotton yarn, glass and glassware, articles of iron and steel, machinery items, 
electrical machinery and equipment, optical, photographic and cinematographic apparatus.  
3.15.  All MOP of 100% - except parts of printer machines of HS 8443.99.90 with an MFN rate of 
7.5% - is provided for tariff lines with MFN rates already duty-free when the Agreement entered 
into force. The vast majority of lines with a MOP of 20% concern products with MFN rates below 
10%, but they are also offered on some lines wi th MFN rates of zero and above 10%. MOP of 10% 
concerns lines having generally a MFN rate belo w 10% and on 14 lines a MFN rate above 10%. WT/COMTD/RTA/6/1 
 
- 12 - 
 
  Chart 3.3 India's duty reduction under the Agreement 
0 50 100 150 200 250 300 350 4001020100
No. of tariff lines
Duty Free 1 to 10 >10 MFN is:Margin of Preference
 
Source: WTO Secretariat's estimates base d on the data provided by India. 
 
3.16.  Table 3.3 details the MOP under the Agreemen t by HS Section. Most of the preferences are 
granted for machinery and chemicals - ranked respectively fourth and fifth in India's import from MERCOSUR in 2006-2008. The majority of these lin es were dutiable and benefit from a MOP of 
20%, with an average MFN rate (for all products and not only those covered by the Agreement) of 
7.1% for machinery and 10.8% for chemicals. For covered agricultural products, one line benefits from a MOP of 20% - namely ethyl alcohol, with a MFN rate of 30% - while a 10% MOP applies to 
all other dutiable lines. Soybean crude oil - India's main import from MERCOSUR - benefits from 
this MOP, but prior to the Agreement's entry into force it was already duty-free on an MFN basis. 
No product from Section V (minerals) - ranked second section in India's import from MERCOSUR in the period 2006-2008, and first in the following three-year period - is covered by the Agreement. 
Table 3.4 India: Tariff reduction commitmen ts under the Agreement, by HS Section 
HS 
Section MFN MOP Under the Agreement 
MFN 
average 
(%) Total 
No of 
lines No of 
duty-
free 
lines 10 20 100 
Total Duty- 
free Dutia- 
ble Duty-
free Dutia- 
ble Duty-
free Dutia-
ble 
I 30.9 349   12     12 
II 41.0 558 10        
III 75.0 119 1 1 1     2 
IV 50.1 405     1   1 
V 9.0 313         
VI 10.8 2,243 6  73  48   121 
VII 10.4 585     1   1 
VIII 8.4 134 23   2 32 12  46 
IX 9.1 197         
X 9.4 274 9  6  1   7 
XI 10.2 1,901     40   40 
XII 10.0 105     6   6 
XIII 10.0 263   1  20   21 
XIV 10.0 92         
XV 9.1 1,264     31   31 
XVI 7.1 1,663 165   17 113 7 1 138 
XVII 30.0 263 1        
XVIII 8.1 353 25   1 18   19 
XIX 10.0 20         
XX 10.0 215     18   18 
XXI 8.2 17 3        
Total 14.3 11,333 243 1 93 20 329 19 1 463 
Note: Only tariff falling under HS Chapter 1-97 is included. 
 Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data provided by In dia, information in the Agreement and the WTO-IDB. WT/COMTD/RTA/6/1 
 
- 13 - 
 
  3.17.  India's average reduced rates, and the equivalent MOP by HS Section, are illustrated in 
Chart 3.4. Among the 463 lines covered by the Ag reement, pertaining to 14 HS Sections, live 
animals and animal products will benefit from the highest MOPs, though on a limited number of lines (12). Agricultural preferential tariffs will howe ver remain at high rates. Industrial tariffs are at 
much lower levels, but overall no HS Section will have an average preferential rate below 5%. The 
final average rate will be of 7.6%, comp ared to an average MFN rate of 9.3%. 
Chart 3.4 India: Average of Reduced Rates and Average MOP by HS Section 
051015202530
I III IV VI VII VIII X XI XII XIII XV XVI XVIII XX TotalAverage tariff (%)
HS Section
Preferential tariff Additional for MFN tariffAverage,
all HS 
Sections
 
Note: Based on HS 2007 nomenclature. 
Source: WTO estimates based on data provided by India and information in the Agreement. 
 
3.2  Rules of origin 
3.18.  As per Article 12 of the Agreement, the granting of tariff preferences to the products 
covered is subject to the fulfilment of rules of or igin laid down in Annex III. In accordance with 
Articles 2 to 4 of the Annex, goods are "originating" when: 
a. they are wholly produced or obtained in the territory of a Party (e.g. mineral, plants 
domestically-grown, live animals domestically born and raised and their products, etc.); 
b. for goods not wholly obtained or produced, a regional value-added content (RVC) 
threshold of 60% is met, and the final pr ocess of manufacture (excluding minimal 
operations) is performed in the territory of the exporting Party. 
3.19.  The RVC is defined through the requirement that the value of all non-originating materials 
does not exceed 40% of the final value of the pr oduct. Non-originating materials are valued on a 
c.i.f. basis, while the final product is valued on a f.o.b. basis.11 The goods from one Party used as 
an input for a finished product in another Party are considered originating in the latter. 
3.20.  Minimal operations are defined in Article 6 of Annex III. Direct transportation between the 
parties is required to qualify for tariff preferences. However, transit - with or without transhipment 
and storage - is permitted if the entry is justified for geographical or transport requirements reasons; the goods are not intended for trade,  consumption, use or employment and do not 
undergo operations other than unloading, reloading or any operation designed to preserve them in 
good condition.  
3.21.  In the case of sets (Article 9), each part  of the set has to fulfil the origin requirements. 
Notwithstanding this, a set or assortment will be originating if the c.i.f. value of all non-originating 
                                               
11 C.i.f. value at the time of import ation;  if that cannot be proven, the earliest ascertained price paid for 
the material in the territory of the Party. WT/COMTD/RTA/6/1 
 
- 14 - 
 
  elements does not exceed 15% of the f.o.b. price of the set. 
3.22.  Bilateral cumulation as per Article 3 of Annexe III of the Agreement applies between the two 
parties. 
3.23.  Article 37 of the Annex provides for a review of the Rules of Origin annex within three years 
from the Agreement's entry into force or following an increase of product coverage. As of August 
2015, no such review has taken place. 
Table 3.5 Rules of Origin at a Glance 
Basic Characteristics 
 Regime-wide criterion, RVC ≥ 60% and last process of manufacture. 
 Bilateral cumulation. 
 No tolerance rule (except for sets). 
 No outward-processing authorized. 
 
3.3  Export duties and charges,  and quantitative restrictions 
3.24.  The Agreement contains no provision related to export duties and charges connected to 
export, thus maintaining the parties' MFN regime in this respect. Out of five the parties, only 
Paraguay does not apply export duties. Argentina maintains export taxes on all products, at a rate 
varying from 5% to 35% generally, with higher du ties applying on some products ( 40% on metal 
scrap and waste, 45% on hydrocarbons and 100% on natural gas). Uruguay maintains a 5% 
export tax on certain raw hides (HS heading 4101 and HS sub-headings 4104.11 and 4104.19), 
while a 9% export tax applies on Brazilian expo rts of hides and skins of HS 41.01-41.03, 4104.10, 
4104.22 and 4104.29.00. India, in turn, maintain s export taxes varying from 5% to 25% on 
tanned and untanned hides, skins, and leathers (except manufactures of leather), iron ores and 
concentrates (including iron ore pellets since 27 January 2014), chromium ores and concentrates 
(specific rate per tonne), products of iron and steel (including ferrous waste and scrap, flat rolled products, and tubes and pipes) and, temporarily, on raw cotton and cotton waste.
12 In addition, 
export duty is levied on bauxite an d unprocessed and upgraded ilmenite.  
3.25.  Article 7 on the general prohibition of non-tariff measures (see paragraph 3.3.   above) 
applies also to those connected to exportation.  
3.4  Regulatory Provisions of the Agreement 
3.4.1  Standards 3.4.1.1  Sanitary and phytosanitary measures 3.26.  The Parties incorporate the WTO Agreement on Sanitary and Phytosanitary Measures into 
the Agreement. (Articles 21-22). Besides, they agree to cooperate in the areas of animal health 
and plant protection, food safety and mutual recognition of sanitary and phytosanitary measures through their respective competent authorities, including inter alia  through the conclusion of 
equivalence and mutual recognition agreements taking into account international criteria. As of 
August 2015, no such agreement had been negotiated. 
3.4.1.2  Technical barriers to trade 
3.27.  In order to facilitate trade, the Parties agree to cooperate in the area of standards, technical 
regulations and conformity assessment procedur es and to endeavour to conclude mutual 
equivalence agreements; as of August 2015,  no such agreement had been negotiated. 
Articles 18-20 incorporate the WTO Agreement on Technical Barriers to Trade into the Agreement.  
                                               
12 Information obtained in most recent TPRs: Ar gentina (2007), Brazil (2009), India and Paraguay 
(2011), and Uruguay (2012).  See also http://www.cbec.gov.in/customs/cst2012-13/sch2-exptariff.pdf. WT/COMTD/RTA/6/1 
 
- 15 - 
 
  3.4.2  Safeguard mechanisms 
3.4.2.1  Global safeguards 3.28.  Article 16 incorporates in the Agreement th e rights and obligations of Article XIX of the 
GATT 1994 and the WTO Agreement on Safeguards; this is reiterated in Article 1 of Annex IV on 
Safeguard Measures. Definitions of serious injury and threat thereof, and of domestic industry 
(Article 2 of Annex IV) are that of the WTO; as for the latter, an additional requirement is that, 
when the case arises, the investigating authority provide reasons why the domestic industry 
cannot be understood to mean the producers as a whole. 
3.4.2.2  Bilateral safeguards 3.29.  The Agreement authorizes the application of safeguard measures on products covered by 
the Agreement, as follows Articles 3-10 of Annex IV): 
a. safeguards may not be applied in the first year after the preference came into force; 
b. they are applied only to the extent necessary  to prevent serious injury and following an 
investigation in accordance with the Annex; 
c. MERCOSUR may apply safeguards as a sole entity or on behalf of one of its members; 
determination of serious injury or threat thereof is to fulfilled accordingly. Under these same terms, India can apply safeguard measures to MERCOSUR as a whole or to one of 
its members;  
d. safeguard measures shall consist of a temporary suspension or reduction of the 
preference under the Agreement, up to a ma ximum of two years; subsequent application 
is only possible after one year;  
e. safeguards are to be accompanied by an import quota equivalent, generally, to at least 
the average imports in the 36 months preceding the injury determination. In the absence of this quota, the safeguard may only consist of a 50% reduction of the 
preference; 
f. an illustrative list of elements to be taken into account in the investigations are spelled 
out in Article 10. 
3.30.  Investigation and transparency procedures are contained in Articles 11-20 of Annex IV. 
These establish a maximum period of one year betw een the publication of the decision to initiate 
the investigation and the final decision, the possibi lity of applying provisional safeguards - of a 
maximum of 200 days - in critical circumstances af ter notification and pursuant to a preliminary 
determination of serious injury or threat thereo f, as in the WTO. Transparency is ensured by 
requiring the importing Party to notify the export ing Party, within 7 days from publication, of 
decisions to initiate an investigation, apply prov isional safeguards and to apply or not definitive 
safeguards; relevant WTO requirements refer to prompt notifications to the Committee on 
Safeguards. Further, precise disciplines are laid down concerning public notice and a 30-day prior 
to imposition of a definitive safeguard notifi cation is required; adequate opportunity for 
consultation shall be provided.  
3.4.3  Anti-dumping and countervailing measures 3.31.  The right to apply anti-dumping duties and countervailing measures (CVM) is maintained 
and subject to domestic legislation, that is cons istent with Article VI and XVI of the GATT 1994, 
the Agreement on Implementation of Article VI  of the GATT 1994, and the WTO Agreement on 
Subsidies and Countervailing Measures. 
3.4.4  Subsidies and State-aid 
3.32.  The Agreement contains no rules regarding subsidies nor State-aid. WT/COMTD/RTA/6/1 
 
- 16 - 
 
  3.4.5  Customs-related procedures 
3.33.  Article 14 incorporates GATT 1994 Article VII and the WTO Agreement on the 
Implementation of Article VII of the GA TT 1994 in regards to customs valuation. 
3.34.  Articles 14 to 37 of Annex III on Rules of or igin relate to customs formalities. Preferential 
treatment is granted upon the production of a Ce rtificate of Origin (annexed to the Agreement). 
The Certificate is issued by the Government or by  delegated authorities (Article 14.2 and 16.5) on 
the basis of a sworn declaration; self-certification is not provided for. Invoices from an operator in 
a third country are authorized but a sworn declaration by the final producer is required 
(Article 15). Certificates are generally to be issued within 5 working days and are valid for 180 days. In cases of regular exports, a sworn declaration is normally valid for 180 days.  
3.35.  The procedure for control and verification of the origin of a good is described in 
Articles 17-34. The competent authorities of the importing Party may request any additional 
information with respect to registers and documents available in the government office or delegated authority. Additional information shall be provided within 30 days from the date of 
receipt. In case of delay, or of insufficient information, an investigation may be initiated 60 days 
from the request of information; pending investigation, no suspension of new import operations shall take place but a guarantee can be requested.  An investigation shall be immediately notified 
to the importer and the authorities of the exporting Party; the investigation may lead to a visit of 
the premises of the producer, which can be postpo ned by 30 days. If the information provided is 
not adequate or if no authorization for a visit is provided, the importing Party may deny preferential tariff treatment on th e good subject to verification. Within 90 days from receipt of the 
requested information, the competent authorities of the importing Party shall inform the importer 
and the authorities of the exporting Party of its conclusion and the reasons for it. If the investigation establishes the non-qualifying nature of the good, MFN duties shall be levied and 
sanctions under the Agreement or domestic legislation shall be applied; if it establishes that the 
product is originating, any guarantee shall be released within 30 days. Within 60 days from the determination, consultations or technical advice  may be requested by the authorities of the 
exporting Party. 
3.4.6  Other regulations 3.36.  State-trading enterprises, as defined in Article XVII of GATT 1994 are permitted as per 
Article 10 of the Agreement. Article 11 provides that each Party shall ensure that any such 
enterprise acts consistently with the PTA's obligations and accords non-discriminatory treatment in 
import from, and export to the other Party. 
4  GENERAL PROVISIONS OF THE AGREEMENT 
4.1  Current payments and capital movements 
4.1.  The Agreement has no provision concerning payments and movement of capital. 4.2  Exceptions 
4.2.  Article 9 reaffirms the Parties' rights to take action and adopt measures consistent with 
Article XX (General Exceptions) and XXI (Security Exceptions) of the GATT 1994. 
4.3  Accession and Withdrawal 4.3.  There is no provision for accession by third parties to the Agreement. 
4.4.  Article 32 of the PTA establishes a 60 day advance notice of withdrawal. The rights and 
obligations of that Party shall cease to apply at that date, but tariff preferences shall remain in force for an additional year, unless otherwise agreed upon.  
4.5.  In the Framework Agreement, Article 10 provides  that it is established for an initial duration 
of three years, after what the Framework Agreement shall be extended automatically unless one of the Parties decided not to renew it. This decision has to be taken 30 days before the expiry date WT/COMTD/RTA/6/1 
 
- 17 - 
 
  and will enter into force six months after the denunciation.  
4.4  Institutional framework 4.6.  Articles 23-26 deal with the institutional framework. The governing body of the Agreement is 
the Joint Administrative Committee, composed of the Common Market Group of MERCOSUR and 
India's Secretary of Commerce, to meet at least once a year. Its decisions are taken by consensus. 
Its main functions include ensure proper func tioning and implementation of the Agreement; 
propose modifications and amendments; recomm end further steps towards the objective of 
establishing a free trade area between the parties; and establish mechanisms to encourage active 
participation of the private sectors in areas covered by the Agreement.  
4.5  Dispute settlement 4.7.  The Agreement establishes a mechanism for dispute settlement (Article 29 and Annex V). 
Disputes may be raised by MERCOSUR - either collectively or by one or some of its members - or 
India. Article 2 of Annex V deals with choice of forum; it provides that for issues also regulated by the WTO, the choice of forum is to be made upon agreement between the parties or by the 
complaining party in case of disagreement. The choice is to be made once "direct negotiations" 
have been completed; a case is considered "initiated" under the WTO Dispute Settlement Understanding (DSU) once a "request for consultation" under Article 4 of the DSU has been issued. 
Once the forum has been selected, it must be used to the exclusion of other; this provision may be 
reviewed within five years from the Agreement's en try into force. Disputes in connection to anti-
dumping and CVM can only be submitted to the WT O. Box 4.1 provides a synopsis of the dispute 
settlement procedures. 
4.8.  Cases may be settled either by the Joint Administrative Committee (JAC) or by a "Group of 
Experts" established either upon request of one of the parties or upon a JAC decision. A roster of experts has been established, comprising 10 expert s appointed by each signatory party, of which 
four are non-nationals. As of August 2015, such lists are yet to be adopted by the JAC. The Group 
of Experts is composed of three members, each party appointing one member; the third expert, chosen by consensus by both parties, is to pres ide over the Group (unless decided otherwise) and 
shall not be a national of the parties. (Art. 13) 
4.9.  The report of the Group of Experts is submitted to the JAC, which in turn issues 
recommendations. The parties are not given the opportunity to comment on the Report, nor to appeal the JAC recommendations. The timeframe provided for the JAC to implement its 
recommendations - 90 days - may be extended upon request and the provision of compensation. 
I n c as e  of fai lure  to c omp ly w ith e ith e r of th ese, retaliation may be authorized. The concerned 
party may object to the authorized retaliation, in which case the original Group of experts is called 
upon to decide on the issue. 
4.10.  The periods referred to are consecutive days. All communications made to the JAC are to be 
also transmitted to the Parties. At any time during the procedures the complaining party may 
abandon its claim or the parties may reach an agreement; in such cases, the dispute shall be 
closed. The claim will be considered abandoned if the complaining party does not refer the claim to the JAC within 12 months from the time agreed for the conduct of direct consultations. WT/COMTD/RTA/6/1 
 
- 18 - 
 
  Box 4.1 Synopsis of the Agreement's dispute settlement provisions 
 
If no a greement  - Request for Direct Negotiations  
(Art. 5-6) 
Report by the Group of Experts to 
JAC JAC Establishes Group of Experts 
(Art. 10.3 ) 
90 da ys  Meeting of the JAC (Art. 8) 
Composition of the Group of 
Experts (Art. 13 ) 
Implementation  (Art. 17) 
Possibility of retaliation 
upon authorization by JAC Recourse to JAC by the 
concerned Party (Art. 
Report by Group of Experts to JAC 
within 30 days 
(Art. 18.3) 60 da ys** 
*   May be extended upon mutual agreement.  
** The 90 days period may be extended upon agreement of the parties and the JAC.  30 da ys Composition of GE defined by 
JAC by lot (Art. 13) JAC Recommendations  
(Art. 10 ) 
Request of extra time &  
Offer of compensation 
(Art. 17.2) 30 days 30 da ys 45 days 30 days* 
15 days 
30 days Referral to Joint Administrative 
Committee   (JAC) (Art. 7 ) 
JAC Recommendation 
(Art. 16.2 ) Max extra  
10 da ys 
30 da ys** 
Deadline extended  
(Art. 17.2 ) 20 days after the 90 day 
if  WT/COMTD/RTA/6/1 
 
- 19 - 
 
  4.6  Relationship with other agreements concluded by the Parties 
4.11.  Article 8 provides that, in case of the conc lusion of preferential agreements by the Parties 
with third-parties, the other Party shall upon request afford adequate opportunity for consultation on any additional benefits granted therein; as of August 2015, no consultations were requested.  
4.12.  Table 4.1 below lists those RTAs concluded by the Parties which are in force as of October 
2012. While numerous agreements concluded under th e LAIA framework have not been notified to 
the WTO, information on many of them has been  submitted in the context of LAIA's periodic 
reports to the GATT/WTO.
13 
Table 4.1 India and MERCOSUR: Participation in  other RTAs (notified and non-notified in 
force), as of 18 August 2015* 
Partner/ 
Agreement Date of 
entry into 
force Type of 
agreement  GATT/WTO Notification 
Year WTO Provision 
INDIA 
Japan 01.08.11 Goods & 
Services 2011 GATT Art. XXIV & GATS Art. V 
Malaysia 01.07.11 Goods & 
Services 2011 Enabling Clause & GATS Art. V 
ASEAN 01.01.10 Goods 2010 Enabling Clause 
Rep. of Korea 01.01.10 Goods & 
Services 2010 GATT Art. XXIV, Enabling Clause 
& GATS Art. V 
Nepal 27.10.09 Goods 2010 Enabling Clause 
Chile 17.08.07 Goods 2009 Enabling Clause 
Bhutan 29.07.06 Goods 2008 Enabling Clause 
SAFTA 01.01.06 Goods 2008 Enabling Clause 
Singapore 01.08.05 Goods & 
Services 2007 GATT Art. XXIV & GATS Art. V 
Afghanistan 13.05.03 Goods 2010 Enabling Clause 
Asia Pacific Trade Agreement 
(APTA) - Accession of China 01.01.02 Goods 2004 Enabling Clause 
Sri Lanka 15.12.01 Goods 2002 Enabling Clause 
SAPTA 07.12.95 Goods 1997 Enabling Clause 
GSTP 19.04.89 a Goods 1989 Enabling Clause 
APTA 17.06.76 Goods 1976 Enabling Clause 
India-ASEAN Agreement on 
Services & Investment 01.07.15 Services & 
Investment Non notified - in force 
SAARC Agreement on Trade in 
Services (SATIS) 29.11.12 Services Non notified - in force 
India - Thailand Early Harvest  01.09.04 Goods Non notified - in force 
MERCOSUR  - COLLECTIVELY 
MERCOSUR 29.11.91 
07.12.05 Goods 
Services 1991 
2006 Enabling Clause 
GATS Art. V 
MERCOSUR – Accession of 
Venezuela 12.08.12 Goods & 
Services Not notified, LAIA framework 
MERCOSUR – Israel 09.09.11 Goods Not notified 
MERCOSUR – Cuba (ACE N°62)  02.07.07 b Goods Not notified, LAIA framework 
MERCOSUR – Mexico (ACE N°54 ) 05.01.06 Goods Not notified, LAIA framework 
MERCOSUR – Peru (ACE N°58) 02.01.06c Goods & 
Services Not notified, LAIA framework 
MERCOSUR – Andean Community 
(except Peru) (ACE N°59)  05.01.05 d Goods & 
Services Not notified, LAIA framework 
                                               
13 MERCOSUR Parties state the following: "RTAs conc luded by MERCOSUR or by individual MERCOSUR 
Member States within the LAIA framework are not new agreements, but legal instruments that implement the Treaty of Montevideo constituting LAIA, which has itself been notified to the WTO. In this context, Parties to 
such partial scope agreements, negotiated under the LAIA framework, understand that, in principle, an 
individual notification of each agreement to the WTO is not required. The Secretariat of LAIA submits a list of agreements to the WTO Secretariat on a biennial basis." WT/COMTD/RTA/6/1 
 
- 20 - 
 
  Partner/ 
Agreement Date of 
entry into 
force Type of 
agreement  GATT/WTO Notification 
Year WTO Provision 
MERCOSUR – Mexico (ACE N°55) 01.01.03e Goods Not notified, LAIA framework 
MERCOSUR – Bolivia (ACE N° 36)  28.02.97 Goods & 
Services Not notified, LAIA framework  
MERCOSUR – Chile (ACE N°35) 01.10.96 Goods & 
Services Not notified, LAIA framework  
MERCOSUR  – INDIVIDUAL  MEMBERS 
Uruguay-Mexico 15.07.04 Goods & 
Services 2004 GATT Art. XXIV & GATS Art. V  
GSTP - all MERCOSUR Parties 19. 04.89 Goods 1989 Enabling Clause 
LAIA - all MERCOSUR Parties 18.03.81 Goods 1982 Enabling Clause 
Protocol on Trade Negotiations 
(PTN) - Brazil, Paraguay, Uruguay 11.02.73 Goods 1971 Enabling Clause 
LAIA - Accession of Panama 03.05.12 Goods Not notified, LAIA framework 
Uruguay – Venezuela (ACE N°63) 03.04.09 Goods Not notified, LAIA framework 
Brazil – Suriname (AAP.A25TM 
N°41) 26.07.06 Goods Not notified, LAIA framework 
Brazil – Guyana – St. Kitts and 
Nevis (AAP.A25TM N°38) 31.05.04 Goods Not notified, LAIA framework 
Brazil – Mexico (ACE N°53) 02.05.03 Goods Not notified, LAIA framework 
Argentina – Uruguay (ACE N°57) 01.05.03 Goods Not notified, LAIA framework 
LAIA – Seeds (AAP.AG N°2) 07.06.93f Goods Not notified, LAIA framework 
Argentina – Brazil – Uruguay 
(AAP.A14TM N°6) 27.06.92 Goods Not notified, LAIA framework 
Argentina – Chile (ACE N°16) 02.08.91 Goods Not notified, LAIA framework 
Argentina – Brazil (ACE N°14) 20.12.90 Goods Not notified, LAIA framework 
Argentina – Paraguay (ACE N°13) 28.11.89 Goods Not notified, LAIA framework 
LAIA – Cultural Goods (AR.CEYC 
N°7) 01.01.89 Goods Not notified, LAIA framework 
Argentina – Mexico (ACE N°6) 01.01.87 Goods Not notified, LAIA framework 
Paraguay – Mexico (AAP.R.N°38) 01.07.84 Goods Not notified, LAIA framework 
Argentina – Uruguay (AAP.AG 
N°1) 14.05.84 Goods Not notified, LAIA framework 
LAIA - Unilateral preferences in 
favour of Paraguay (AR.AM N°3) 01.05.83g Goods Not notified, LAIA framework  
LAIA - Unilateral preferences in 
favour of Ecuador (AR.AM N°2) 01.05.83h Goods Not notified, LAIA framework  
LAIA - Unilateral preferences in 
favour of Bolivia (AR.AM N°1) 01.05.83i Goods Not notified, LAIA framework  
Brazil – Uruguay (ACE N°2)  01.01.83 Goods Not notified, LAIA framework  
Paraguay – Venezuela (ACE N°64) n.a.  Goods Not notified, LAIA framework  
Source: WTO Secretariat. 
 
a Dates of entry into force differ: for 15 signatory co untries, INCLUDING India, as  indicated in the table. 
b Dates of entry into force differ:  Argentina and Brazil as indicated in the table, Uruguay-Cuba on 
03.09.08 and Paraguay-Cuba on 24.02.09. 
c Dates of entry into force differ: Argentina, Brazil, Uruguay as indicated in the table, Paraguay-Peru on 
06.02.06. 
d Dates of entry into force differ: Argentina-Venezuel a, Uruguay-Venezuela as indicated in the table,  
 Argentina-Colombia, Brazil-Colombia, Uruguay-Colombia, Brazil-Venezuela on 01.02.05, Argentina-
Ecuador, Brazil-Ecuador, Uruguay-Ecuador on 1.4.05, Paraguay-Colombi a, Paraguay-Ecuador, 
Paraguay-Venezuela on 19.04.05. 
e Dates of entry into force differ: Argentina, Brazil, Uruguay as indicated in the table, Paraguay-Mexico on 
01.02.11 
f The Agreement came into force after three parties had internalized it. Argentina internalized it on 18.03.91, Brazil on 19.03.93 and Chile on 07.06.93. 
g Dates of entry into force differ: Brazil as indica ted in the table, Argentina, Paraguay, Uruguay on 
09.12.87. 
h Dates of entry into force differ: Brazil as indica ted in the table, Argentina, Paraguay, Uruguay on 
09.11.87. 
 WT/COMTD/RTA/6/1 
 
- 21 - 
 
  i Dates of entry into force differ: Brazil as indica ted in the table, Argentina, Paraguay, Uruguay on 
20.09.83. 
 n.a.  Not available ASEAN: Association of So utheast Asian Nations 
SAFTA: South Asian Free Trade Agreement SAPTA: South Asian Preferential Trade Arrangement GSTP:  Global System of Trade Preferences APTA:  Asia Pacific Trade Agreement LAIA  Latin American Integration Association 
AR.CEYC: Regional Scope Agreements - Agreements on Co-operation and Exch ange of Cultural Goods 
AAP.R: Renegotiation Agreements ACE: Economic Complementarity Agreements AAP.AG: Agreements signed under Article 12 of the "1980 Treaty of Montevideo" – Agricultural 
Agreements 
AAP.A14TM: Agreements signed under Article 14 of the "1980 Treaty of Montevideo" AAP.A25TM: Agreements signed under Article 25 of the "1980 Treaty of Montevideo" – Agreements concluded 
with non-LAIA Latin American Countries 
 
* For those agreements negotiated under the LAIA frame work, the LAIA reference is  i n c l u d e d  i n  b r a c k e t s .  
Details of these agreements can be found at: HTTP://WWW.ALADI.ORG   
 
4.7  Other 
4.13.  The Agreement does not cover issues such as trade-related intellectual property rights nor 
government procurement. 
 WT/COMTD/RTA/6/1 
 
- 22 - 
 
  ANNEX 1 
1. Tables A1.1 and A1.2 contain the comparison  between the scheduled reduction of tariffs 
applied to the Parties' mutual imports and their M FN tariffs, in terms of total, agriculture and non-
agricultural products.  
2. Table A1.1 shows these figures for MERCOSUR individual members and collectively; in the 
latter case, trade weighted tariff rates are presented, weighted by 2009 MERCOSUR imports (HS 1-97) from India. Before the entry into forc e of the Agreement, 8.7% of MERCOSUR's tariff 
was duty free for imports on an MFN basis, with the overall average tariff at 11.29%, with 
non-agricultural tariffs being around 1.5 percentage points higher than for agricultural tariffs. Given the limited number of concessions, the Agr eement resulted in a marginal overall market 
access improvement for India, with overall tariff fa ced by India's exports decreasing to 11.26%. If 
only the lines where preferences were given are taken into account, the average duties faced by 
Indian exporters would move from 5.4% to 4.8%  - an average improvement in market access of 
11.1%, with significantly the same improvements  for both agricultural and non-agricultural 
products. 
Table A1.1 MERCOSUR: Indicators of MFN tariff rates and preferential rates for imports 
from India  
  
Origin of good 
Year ALL PRODUCTS Agricultural products a Non-agricultural 
products 
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 
(%) 
Argentina 
          MFN 2009 10.6 12.5 14.6 10.1 11.0 8.3 10.7 12.6 15.1 
India 2009 10.6 12.4 14.6 10.0 11.0 8.3 10.7 12.6 15.1 
Tariffs with reduced rates 
MFN 2009 5.1 5.1 0.0 9.1 9.1 0.0 4.9 4.9 0.0 
India 2009 4.5 4.5 0.0 8.1 8.1 0.0 4.3 4.3 0.0 
Brazil 
  
  
  
  
  MFN 2009 11.5 12.4 7.4 10.0 10.8 8.3 11.7 12.6 7.1 
India 2009 11.5 12.4 7.4 9.9 10.8 8.3 11.7 12.6 7.1 
Tariffs with reduced rates 
MFN 2009 5.6 5.6 0.0 9.1 9.1 0.0 5.4 5.4 0.0 
India 2009 4.9 4.9 0.0 8.1 8.1 0.0 4.8 4.8 0.0 
Paraguay 
      
  MFN 2009 8.6 10.3 16.5 9.9 10.9 8.4 8.5 10.2 17.1 
India 2009 8.6 10.3 16.5 9.9 10.8 8.4 8.4 10.2 17.1 
Tariffs with reduced rates 
MFN 2009 4.3 4.3 0.0 9.1 9.1 0.0 4.1 4.1 0.0 
India 2009 3.8 3.8 0.0 8.1 8.1 0.0 3.6 3.6 0.0 
Uruguay 
  
  
  
  
  MFN 2009 9.2 10.9 15.0 9.5 10.4 8.4 9.2 10.9 15.7 
India 2009 9.2 10.8 15.0 9.5 10.4 8.4 9.2 10.9 15.7 
Tariffs with reduced rates 
MFN 2009 4.7 4.7 0.0 10.2 10.2 0.0 4.4 4.4 0.0 
India 2009 4.2 4.2 0.0 9.1 9.1 0.0 3.9 3.9 0.0 
MERCOSURtrade 
weighted  MFN 2009 11.3 12.4 8.7 10.0 10.9 8.3 11.5 12.5 8.5 
India 2009 11.3 12.3 8.7 9.9 10.8 8.3 11.4 12.5 8.5 
Tariffs with reduced rates 
MFN 2009 5.4 5.4 0.0 9.1 9.1 0.0 5.3 5.3 0.0 
India 2009 4.8 4.8 0.0 8.1 8.1 0.0 4.7 4.7 0.0 
a WTO Definition. 
Note: Based on the HS 2007 nomenclature.  Weighted by 2009 MERCOSUR imports from India, HS 1-97. 
Source: WTO estimates based on data  provided by MERCOSUR in the WTO-IDB and the information in the 
Agreement. WT/COMTD/RTA/6/1 
 
- 23 - 
 
  3. Table A1.2 shows that India's overall applied MFN rate averaged 14.3% in 2009, with 2.1% 
of the tariff being duty free and a significant difference in the average for agricultural and 
non-agricultural tariffs - respectively 43.1% and 10.1%. Following the Agreement's entry into force, MERCOSUR countries faced a slightly favour able tariff rate - a reduction of 0.1 percentage 
points overall. When only those products covered by the Agreement are considered, India's level of 
protection decreases both overall - with an aver age MFN rate of 8.5%, providing these countries 
with a market access improvement of 13.1% and 18.5% for covered agricultural and non-
agricultural products, respectively.  
Table A1.2 India: Indicators of MFN tariff rates and preferential rates for imports from 
MERCOSUR  
  
Origin of good 
Year ALL PRODUCTS Agricultural 
products a Non-agricultural 
products 
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 (%) Over-all (%) 
On dutiable (%) 
Overall (%) 
On dutiable (%) 
Overall (%) 
On dutiable (%) 
India MFN 2009 14.3 14.6 2.1 43.1 44.1 2.2 10.1 10.4 2.1 
 MERCOSUR 2009 14.2 14.5 2.2 43.1 44.1 2.2 10.1 10.3 2.1 
 Tariffs with reduced rates 
 MFN 2009 8.5 9.3 7.8 13.0 20.3 32.5 8.1 8.6 5.4 
 MERCOSUR 2009 7.0 7.6 7.8 11.3 17.7 31.7 6.6 7.0 5.5 
a WTO Definition. 
Note:  Only tariff falling under HS Chapter 1-97 is included. 
 Calculations exclude specific rates and include the ad valorem part of compound rates. 
 Based on the HS 2007 nomenclature. 
Source:  WTO estimates based on data provided  by India, information in the Agreement. 
 
4. Table A1.3 shows market access opportuniti es in MERCOSUR markets for India's top 
25 exports; highlighted lines are those that are at least partially covered under the Agreement. 
These 25 top exports represent a maximum of 161 tariff lines at the HS 8 or 10-digit level, whose 
share during the 2006-08 period was, on average, 45 .3% of India's total exports. Out of these, the 
Agreement covers at least partially five 6-digit li nes, and 6 at the 8 or 10-digit levels. The three 
(8 or 10 digit level) lines of Chapter 27 were already duty-free before the Agreement's entry into 
force; that is also the case for two other lines in Argentina's imports - in Chapter 29 and cathodes of Chapter 74 - and one line (copper wire of Chap ter 74) for Uruguay. All the other lines have seen 
market access improvements in MERCOSUR markets,  though tariffs remained dutiable - 1 line in 
the case of Argentina, 2 in the case of Uruguay and three for Brazil and Paraguay. WT/COMTD/RTA/6/1 
 
- 24 - 
 
  Table A1.3 MERCOSUR: Market access opportun ities under the Agreement for India's top 
25 exports 
India's top export products in 2006-2008 Access conditions to MERCOSUR's import markets 
HS number and description of the 
product 
Share in global 
exports (%) Average 
duty (%) No. of 
tariff 
lines Average 
duty (%) No. of tariff 
lines MFN 2009 
Preferential 
Duty-free 
Remain 
dutiable 
MFN 2009 
Preferential 
Duty-free 
Remain 
dutiable 
  ARGENTINA BRAZIL 
271019* -- Other 11.0 0.8 0.8 10 2 0.8 0.8 10 2 
710239 -- Other 8.2 10.0   1 10.0   1 
271011* -- Light oils and 
preparations 4.9 0.0 0.0 10  0.0 0.0 10  
711319 -- Of other precious metal, 
whether or not plated or clad with precious metal 3.1 18.0   1 18.0   1 
260111 -- Non-agglomerated 3.0 2.0   1 2.0   1 
100630 - Semi-milled or wholly 
milled rice, whether or not polished or glazed 1.4 11.0   8 11.0   4 
300490 - Other 1.4 10.4  10 59 10.4  10 53 
294200* Other organic compounds. 1.4 0.0 0.0 1  2.0 1.8  1 
230400 Oil-cake and other solid 
residues, whether or not 
ground or in the form of 
pellets, resulting from the 
extraction of soyabean oil 1.0 6.0   1 6.0   2 
740311* -- Cathodes and sections of 
cathodes 1.0 0.0 0.0 1  6.0 4.8  1 
610910 - Of cotton 1.0 35.0   1 35.0   1 
520100 Cotton, not carded or 
combed. 0.9 6.0   2 6.0   3 
721049 -- Other 0.8 12.0   2 12.0   2 
870322 -- Of a cylinder capacity 
exceeding 1,000 cc but not exceeding 1,500 cc 0.7 35.0   2 35.0   2 
730511 -- Longitudinally submerged 
arc welded 0.6 14.0   1 14.0   1 
620630 - Of cotton 0.6 35.0   1 35.0   1 
020230 - Boneless 0.6 12.0   9 12.0   1 
030613 -- Shrimps and prawns 0.5 10.0   3 10.0   3 
630492 -- Not knitted or crocheted, 
of cotton 0.5 35.0   1 35.0   1 
740811* -- Of which the maximum 
cross-sectional dimension exceeds 6 mm 0.5 2.0 1.8  1 10.0 9.0  1 
290243 -- p-Xylene 0.5 4.0   1 4.0   1 
620520 - Of cotton 0.5 35.0   1 35.0   1 
300420 - Containing other 
antibiotics 0.4 6.7  8 19 6.7  8 18 
080132 -- Shelled 0.4 10.0   1 10.0   1 
680223 -- Granite 0.4 6.0   1 6.0   1 
 Total of above 45.3   40 119    38 104 
 of which under the Agr    5 1   3 3 
  PARAGUAY URUGUAY 
271019* -- Other 11.0 0.8 0.8 10 2 0.8 0.8 10 2 
710239 -- Other 8.2 10.0   1 10.0   1 
271011* -- Light oils and 
preparations 4.9 0.0 0.0 10  0.0 0.0 10  
711319 -- Of other precious metal, 
whether or not plated or clad with precious metal 3.1 18.0   1 18.0   1 
260111 -- Non-agglomerated 3.0 2.0   1 2.0   1 WT/COMTD/RTA/6/1 
 
- 25 - 
 
  India's top export products in 2006-2008 Access conditions to MERCOSUR's import markets 
HS number and description of the 
product 
Share in global 
exports (%) Average 
duty (%) No. of 
tariff 
lines Average 
duty (%) No. of tariff 
lines MFN 2009 
Preferential 
Duty-free 
Remain 
dutiable 
MFN 2009 
Preferential 
Duty-free 
Remain 
dutiable 
100630 - Semi-milled or wholly 
milled rice, whether or not polished or glazed 1.4 11.0   4 11.0   8 
300490 - Other 1.4 9.9  10 53 10.4  10 59 
294200* Other organic compounds. 1.4 2.0 1.8  1 2.0 1.8  1 
230400 Oil-cake and other solid 
residues, whether or not 
ground or in the form of 
pellets, resulting from the 
extraction of soyabean oil. 1.0 6.0   2 3.0  1 1 
740311* -- Cathodes and sections of 
cathodes 1.0 6.0 4.8  1 6.0 4.8  1 
610910 - Of cotton 1.0 25.0   1 20.0   1 
520100 Cotton, not carded or 
combed. 0.9 6.0   3 4.0  1 2 
721049 -- Other 0.8 10.5   2 12.0   2 
870322 -- Of a cylinder capacity 
exceeding 1,000 cc but not exceeding 1,500 cc 0.7 5.0   2 23.0   2 
730511 -- Longitudinally submerged 
arc welded 0.6 14.0   1 14.0   1 
620630 - Of cotton 0.6 25.0   1 20.0   1 
020230 - Boneless 0.6 12.0   1 12.0   9 
030613 -- Shrimps and prawns 0.5 10.0   3 10.0   3 
630492 -- Not knitted or crocheted, 
of cotton 0.5 20.0   1 20.0   1 
740811* -- Of which the maximum 
cross-sectional dimension exceeds 6 mm 0.5 8.0 7.2  1 0.0 0.0 1  
290243 -- p-Xylene 0.5 4.0   1 4.0   1 
620520 - Of cotton 0.5 25.0   1 20.0   1 
300420 - Containing other 
antibiotics 0.4 6.5  8 18 6.7  8 19 
080132 -- Shelled 0.4 10.0   1 10.0   1 
680223 -- Granite 0.4 6.0   1 6.0   1 
 Total of above 45.3   38 104    41 120 
 of which under the Agr    3 3   4 2 
* Products included under the Agreement. 
Note: Based on the HS 2007 nomenclature. Source: WTO estimates based on data provided by  MERCOSUR, WTO-IDB and UNSD, Comtrade database. 
 
5. Table A1.4 shows market access opportunities in India's market for MERCOSUR's top 
25 exports. Out of these, only one line - soybean crude oil - is covered, but - as already mentioned 
in paragraphs 3.7. and 3.16. above- this was alre ady duty-free prior to the Agreement's entry into 
force. WT/COMTD/RTA/6/1 
 
- 26 - 
 
  Table A1.4 India: Market access opportuniti es under the Agreement for MERCOSUR's top 
25 exports 
MERCOSUR's top export products in 2006-2008 Access Conditions to India's import 
markets 
Average duty 
(%) No. of tariff lines 
HS number and description of the product Share in 
global 
exports 
(%) 
MFN 2009 
Preferential 
Duty-free 
Remaining 
dutiable 
120100 Soya beans, whether or not broken. 5.3 30.0   2 
270900 Petroleum oils and oils obtained from 
bituminous minerals, crude. 5.0 5.0   1 
230400 Oil-cake and other solid residues, whether 
or not ground or in the form of pellets, 
resulting from the extraction of soya bean oil. 4.0 30.0   4 
260111 -- non-agglomerated 3.5 5.0   6 
150710
* - crude oil, whether or not degummed 2.4 0.0 0.0 1  
870323 -- of a cylinder capacity exceeding 1,500 
cc but not exceeding 3,000 cc 2.0 100.0   5 
020230 - boneless 1.9 30.0   1 
260112 -- agglomerated 1.8 5.0   2 
271011 -- light oils and preparations 1.7 10.0   6 
880240 - aeroplanes and other aircraft, of an 
unladen weight exceeding 15,000 kg 1.7 3.0   1 
100590 - other 1.6 60.0   1 
170111 -- cane sugar 1.6 100.0   3 
271019 -- other 1.5 10.0   9 
090111 -- not decaffeinated 1.5 100.0   20 
470329 -- non-coniferous 1.3 5.0   1 
020714 -- cuts and offal, frozen 1.3 100.0   1 
240120 - tobacco, partly or wholly 
stemmed/stripped 1.0 30.0   9 
100190 - other 1.0 100.0   4 
720110 - non-alloy pig iron containing by weight 
0.5% or less of phosphorus 1.0 10.0   1 
260300 Copper ores and concentrates. 0.9 5.0   1 
170199 -- other 0.9 100.0   2 
220710 - undenatured ethyl alcohol of an alcoholic 
strength by volume of 80% vol or higher 0.8 150.0   3 
020130 - boneless 0.8 30.0   1 
720712 -- other, of rectangular (other than 
square) cross-section 0.7 10.0   4 
020712 -- not cut in pieces, frozen 0.7 30.0   1 
 Total of above 45.8   1 89 
 Of which under the Agreement 2.4   1  
* Covered under the RTA. 
Note: Based on the HS 2007 nomenclature. Source:  WTO estimates based on data provided by  India, information in the Agreement and UNSD, 
Comtrade. 
__________