WT/COMTD/RTA/8/1  
 
14 December  2016 
(16-6789) Page: 1/60 
Committee on Trade and Development   
Dedicated Session on Regional Trade Agreements   
  
  FACTUAL PRESENTATION  
FREE TRADE  AGREEMENT BETWEEN THE ASSOCIATION OF  
SOUTHEAST ASIAN NATI ONS (ASEAN)  AND INDIA  
(GOODS ) 
Report by the Secretariat  
This report, prepared for the consideration of the Free Trade  Agreement between  the 
Association of Southeast  ASEAN  Nations (ASEAN) and India has been drawn up by the 
WTO Secretariat on its own responsibility and in full consultation with the Parties.  The 
report has been drawn up in accordance with the rules and procedures contained in 
the Decision for a Transparen cy Mechanism for Regional Tra de Agreements 
(WT/L/671).  
Any technical questions arising from this report may be addressed to Rohini Acharya 
(tel: +41 22 739 5874);  any statistical questions arising from this report may be 
addressed to Rowena Cabos  (tel: +41  22 739 5185). 
 
 WT/COMTD/RTA/8/1  
 
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  TABLE OF CONTENTS  
 
Page 
1   TRADE ENVIRONMENT  ................................ ................................ ................................ . 3 
2   CHARACTERISTIC ELEME NTS OF THE AGREEMENT  ................................ ......................  7 
2.1   Background Information  ................................ ................................ ...............................  7 
3   PROVISIONS ON TRADE IN GOODS  ................................ ................................ .............  8 
3.1   Import duties and charges, and quantitative restrictions ................................ ...................  8 
3.1.1    General provisions  ................................ ................................ ................................ .... 8 
3.1.2    Liberalization of trade and tari ff lines  ................................ ................................ ..........  9 
3.1.3    Liberalization schedule  ................................ ................................ ............................. 15 
3.1.3.1    ASEAN Member States  ................................ ................................ ........................... 15 
3.1.4    Tariff rate quotas  ................................ ................................ ................................ .....29 
3.2   Rules of origin  ................................ ................................ ................................ ............ 29 
3.3   Export duties and charges, and quantitative restrictions  ................................ .................. 30 
3.4   Regulatory Provisions of the Agreement  ................................ ................................ ........ 30 
3.4.1    Standards  ................................ ................................ ................................ ............... 30 
3.4.1.1   Sanitary and phytosanitary measures  ................................ ................................ ......30 
3.4.1.2    Technical barriers to trade  ................................ ................................ ..................... 30 
3.4.2    Safeguard mechanisms  ................................ ................................ ............................ 30 
3.4.2.1    Global safeguards  ................................ ................................ ................................ .31 
3.4.2.2    Bilateral safeguards  ................................ ................................ ............................... 31 
3.4.2.3    Agricultural safeguards  ................................ ................................ .......................... 32 
3.4.2.4    Safeguards for balance of payments reasons  ................................ ............................ 32 
3.4.3    Anti-dumping and countervailing measures  ................................ ................................ .32 
3.4.4    Subsidies and State -aid ................................ ................................ ............................ 32 
3.4.5    Customs -related procedures ................................ ................................ ...................... 32 
3.4.6    Other regulations  ................................ ................................ ................................ .....32 
3.5   Sector-Specific Provisions of the Agreement  ................................ ................................ ..32 
4   GENERAL PROVISIONS O F THE AGREEMENT  ................................ .............................  33 
4.1   Transparency  ................................ ................................ ................................ ............. 33 
4.2   Current payments and capital movements  ................................ ................................ .....33 
4.3   Exceptions  ................................ ................................ ................................ ................. 33 
4.4   Accession and Withdrawal ................................ ................................ ............................ 33 
4.5   Institutional framework  ................................ ................................ ............................... 33 
4.6   Dispute settlement  ................................ ................................ ................................ .....34 
4.7   Relationship with other agreements concluded by the Parties  ................................ ........... 36 
4.8   Government procurement  ................................ ................................ ............................ 39 
4.9   Intellectual Property Rights  ................................ ................................ .......................... 39 
ANNEX 1  ................................ ................................ ................................ ........................  40 
ANNEX 2  ................................ ................................ ................................ ........................  60 WT/COMTD/RTA/8/1  
 
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Key Facts  
 
Parties to the Agreement : ASEAN member states and India  
 
Date of Signature : 13 August 2009  
 
Date of Entry into Force : 1 January 2010 for India, Malaysia, 
Singapore and Thailand; 1 June  2010 for Brunei Darussalam, 
Myanmar and Viet  Nam; 1 October 2010 for Indonesia, 
1 January 2011 for Lao PDR, 17 May 2011 for the Philippines; 
and 15 July 2011 for Cambodia   
 
Date of Notification :  19 August 2010; revised 31 May 2012  
 
Full implementation : 31 December 2029  
 
 
1  TRADE ENVIRONMENT1 
1.1.  The Trade in Goods Agreement (henceforth "the Agreement") between the members of the 
Association of Southeast Asian Nations (ASEAN) and India, is ASEAN' s seventh regional trade 
agreement (RTA) and India' s 13th RTA as notified to the WTO.2 
1.2.  The ASEAN countries' ranking  in world mercha ndise exports and imports ranged from 9th 
largest exporter and 10th largest importer of goods for Singapore, to 101 and 115 respectively for 
Lao PDR in 2014.  (excluding intra -EU trade) . In the same year India's  ranking  in world exports 
was 13th and 8th for imports  (Table 1.1). India's exports and imports ar e dominated by 
manufactures (6 8.4% and 47.8% of exports and imports) and fuels and minerals  (15.7% and 
33.1% of exports and imports in 201 5). The ASEAN countries ' exports and imports are dominated 
by manufac tured products  (as high as 81.4% of exports for Viet Nam and 66 .1% of exports for 
Cambodia  and 69.4% of Viet Nam's imports and 75% of Brunei's imports ) although fuels and 
minerals play an  important role for some members, notably in exports for Brunei ( 89.6% of total 
exports) and for Myanmar (4 3.8% of exports) and in imports for Singapore (23.5% of its total 
imports).3 
Table 1.1 ASEAN member st ates and India 's me rchandise trade profiles in 201 4 
 Population 
(million)  Exports  Imports  
GDP US $ 
billion  Trade 
to GDP 
ratio 
(2012-
2014) Value 
(billion 
US$)  Share 
in 
World 
Total 
(%) Rank  Value  
(billion 
US$)  Share 
in 
World 
Total 
(%) Rank  
ASEAN           
Brunei 
Darussalam  0.4 10.5 0.06 67 3.6 0.02 113 17.3 112 
Cambodia  15.4 10.8 0.06 66 13.5 0.07 65 16.7 137.5  
Indonesia  252.8  176.3  0.93 20 178.2  0.93 20 888.5  45.7 
Lao PDR  6.9 2.7 0.01 101 3.3 0.02 115 11.8 62.1 
Malaysia  30.2 234.1  1.23 17 208.9  1.09 19 326.9  157.3  
Myanmar  53.7 11.0 0.06 64 16.2 0.08 61 62.8 34.1 
Philippines  100.1  62.1 0.33 37 67.5 0.35 27 284.6  55.5 
Singapore  5.5 409.8  2.16 9 366.2  1.92 10 307.9  359.3  
Thailand  67.2 227.6  1.20 18 228.0  1.19 18 373.8  145.2  
                                                
1 Unless otherwise indicated, the data in this section are based on the WTO tariff and t rade profiles and 
the UNSD Comtrade Database.  
2 Prior to notifying this Agreement, ASEAN notified agreements with Korea, China, Japan, Australia and 
New Zealand, as well as the General System of Trade preferences (GSTP) and the ASEAN Free Trade Area 
(AFTA) . India's previous notifications are of agreements with Sri Lanka, Singapore, Bhutan, Chile, MERCOSUR, 
Afghanistan, Korea, Nepal, as well as the GSTP, the South Asian Preferential Trade Agreement (SAPTA), the 
South Asian Free Trade Agreement (SAFTA) and th e Asia -Pacific Trade Agreement (APTA).  
3 No information on the breakdown of trade by broad sector was available for Lao PDR.  WT/COMTD/RTA/8/1  
 
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   Population 
(million)  Exports  Imports  
GDP US $ 
billion  Trade 
to GDP 
ratio 
(2012-
2014) Value 
(billion 
US$)  Share 
in 
World 
Total 
(%) Rank  Value  
(billion 
US$)  Share 
in 
World 
Total 
(%) Rank  
Viet Nam  90.7 150.5  0.79 22 149.3  0.78 22 186.2  164.2  
India  1,267.4  321.6  1.69 13 463.0  2.43 8 2,066.9  53.6 
Note:  Rank excludes intra -EU trade.  
Source:  WTO Statistics Database, Trade Profiles (September 201 5). 
 
1.3.  The Parties' recent trends in global and bilateral exports and  imports are shown in Chart s 1.1 
and 1 .2 below.  While Brunei Darussalam, Cambodia, Indonesia, Malaysia, the Philippines and 
Singapore maintained an overall steady surplus in their global trade during this period due to 
continuous growth in both exports and  imports except for a decline in both during the 2008 
economic crisis, merchandise trade for Lao PDR and Myanmar has been more volatiie during this 
period, with a recent increase in their trade deficits. Viet  Nam had a smaller deficit while Thailand 's 
global merchandise position has been balanced for much of this period. India's trade deficit has 
broadened  since 2004  mainly as  global  imports have outpaced exports.  
1.4.  In their bilateral trade  which grew steadily during this period , all ASEAN countries maintain ed 
a trade surplus with India  except Cambodia, T hailand and Viet  Nam which had trade deficit s. 
India's largest ASEAN trading partners during this period were Singapore, Indonesia, Malaysia and 
Viet Nam  for its exports and Indonesia, Malaysia, Singapore and  Thailand for imports.  
1.5.  Chart 1.3 shows the Parties 's bilateral and global trade by broad HS section categories.  
India's four largest global exports are minerals, precious stones , chemicals, and textiles , which 
accounted for 67 % of its total exports. Of the se products, minerals, chemicals and textiles are also 
important imports from India by Cambodia  (accounting for 77.9 % of its total imports from India)  
while minerals and chemicals, along with base metals, machinery  and prepared food  imports 
accounted for 7 7.8% of Indonesia's  imports from India . Chemicals and minerals are also key 
imports for Malaysia from India, which along with b ase metals and vegetables  account for 64.7% 
of Malaysia's imports from India . Chemicals and base metals  account for almost 60% of  the 
Philippines ' imports from India which also imports  machinery and vehicles  while minerals account 
for almost 60% of Singapore 's imports from India  followed by precious stones and machinery . Of 
India's main exports, precious stones and chemicals , along  with base metals are the three most 
important impo rts by Thailand from India (52.7 %) while Viet Nam  mainly imports prepare d foods,  
chemicals,  machinery and base metals (75.2% of total imports) from India.  
1.6.  There is significant similarity in AS EAN global exp orts and I ndia's main imports from these 
countries. M achinery is an important global export for several ASEAN countries,  most notably 
Philippines, Singapore, Malaysia and Thailand, and machinery is also an important import from 
these countries for India. S imilarly minerals are important exports for Indonesia and Viet Nam  and 
also form an important share of Indian imports from these countries . Minerals are also an 
important Indian import from Malaysia  whose global exports of minerals acco unt for 16%  of 
Malay sia's total exports , while they account for almost 90% of India 's imports from Brunei. Finally 
vegetable oils are also an important import from Indonesia and especially Cambodia although 
Cambodia 's global exports are dominated by textiles.   WT/COMTD/RTA/8/1  
 
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  Chart 1.1 ASEAN member states' trade with India and world, 200 2-2014 
020406080100120140160
0.00.51.01.52.02.53.03.5
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014Viet Nam
(US$ billion)
Exports to India Imports from India Total exports Total imports02468101214
0.00.10.20.30.40.50.60.70.80.91.0
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014Brunei Darussalam
(US$ billion)
02468101214161820
0.000.050.100.150.200.250.30
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014Cambodia
(US$ billion)
050100150200250
0246810121416
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014Indonesia
(US$ billion)
0112233445
0.000.020.040.060.080.100.120.140.16
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014Lao PDR
(US$ billion)
050100150200250
024681012
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014Malaysia
(US$ billion)
024681012141618
0.00.20.40.60.81.01.21.41.6
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014Myanmar
(US$ billion)
01020304050607080
0.00.20.40.60.81.01.2
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014Philippines
(US$ billion)
050100150200250300350400450
0246810121416
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014Singapore
(US$ billion)
050100150200250300
0123456
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014Thailand
(US$ billion)
 
Note:  Mirror data for Brunei Darussalam, Lao PDR and Myanmar's  bilateral trade with India.  
Source:  UNSD, Comtrade database,  and WTO Statistics database . WT/COMTD/RTA/8/1  
 
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  Chart 1.2 India, trade with ASEAN member states and world, 200 2-2015 
0102030405060708090100
0200400600
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
Brunei Darussalam Cambodia Indonesia Lao PDR
Malaysia Myanmar Philippines Singapore
Thailand Viet Nam Total exports Total imports
Source:  UNSD, Comtrade database.  
Chart 1.3 ASEAN and India: Percentage share of imports with  bilateral partners and 
global trade, 2007 -2009  
 
Note:  Coverage period: 2008 -2010 for Cambodia and Philippines and 2007 -2009 for Indonesia, Malaysia, 
Singapore, Thailand and Viet Nam.  No data for Brunei Darussalam, Lao PDR and Myanmar by 
HS section.  
Sourc e: UNSD, Comtrade database.  WT/COMTD/RTA/8/1  
 
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  2  CHARACTERISTIC ELEME NTS OF THE AGREEMENT  
2.1  Background Information  
2.1.  The Agreement  forms part of the Framework Agreement on Comprehensive Economic 
Cooperation, originally signed on 8 October 2003 and in force since 1 July 2004 and which also 
includes at present an Agreement on a Dispute Settlement Mechanism, a Protocol to Amend the 
Framework Agreement and an Understanding on Article 4 of the Agreement on Trade in Goods.  
The Agreement along with the Protocol to Amend the Framework Agre ement on Comprehensive 
Economic Co -operation was signed on 13 August 2009 . The main amendments made by the 
Protocol include changes to the periods for reduction and elimination of applied MFN rates among 
the Parties, and a decision to discontinue the early  harvest programme.4 The Agreement  entered 
into force for India, Malaysia, Singapore and Thailand on 1 January 2010; for Brunei Darussalam, 
Myanmar and Viet Nam  on 1 June 2010;  Indonesia on 1 October 2010; Lao PDR on 1 January 
2011; for the Philippines on 17 May 2011; and for Cambodia on 15 July 2011. The Agreement was 
notified under paragraph 4(a) of the Enabling Clause on 19 August 2010 and subsequently revised 
on 31 May 2012 .5  
2.2.  The text of the Agreement is available, along with its Annexes at the followi ng websites:  
ASEAN:  http://www.asean.org/22563.htm  
India:  http://commerce.nic.in/trade/international_ta_framework_asean.asp  
2.3.  The Agr eement is composed  of 24 Articles and two annexes on the schedule of tariff 
commitments and rules of origin as described below.  
Box 2.1 :  
Structure of Trade in Goods Agreement   
Article 1  Definitions  
Article 2  Scope  
Article 3  National Treatment on Intern al Taxation and Regulations  
Article 4  Tariff reduction and elimination  
Article 5  Transparency  
Article 6  Administrative Fees and Formalities  
Article 7  Rules of origin  
Article 8  Non-tariff Measures  
Article 9  Modification of Concessions  
Article 10  Safeguard Measures  
Article 11  Measures to safeguard the balance of payments  
Article 12  General Exceptions  
Article 13  Security Exceptions  
Article 14  Customs Procedures  
Article 15  Regional and Local Governments  
Article 16  Relation to other Agreements  
                                                
4 The Early Harvest Programme envisaged progressive reductions in tariffs beginning 1 November 2004, 
with tariff elimination to be completed by India and the ASEAN -6 on 31 October 2007 and the new ASEAN 
members (Cambodia, Lao PDR, Myanmar and Viet Nam) by 31 October 2010. Under the programme 
105 products at the HS 6 -digit level (in Annex A) were due to be phased out by all the parties  while India was 
to provide additional preferences to the new ASEAN members as listed in Annex B which had 111 products at 
the HS 6 -digit level. In addition, certain products were subject to tariff reductions between the Parties but not 
elimination, as det ailed in Article 3 (Framework Agreement on Comprehensive Economic Co -operation between 
the Republic of India and the Association of Southeast Asian Nations, viewed at http://www.commerce.nic.in).  
5 WTO document WT/COMTD/N/35, 23 August 2010; and WT/COMTD/N /35/Add.1, 31 May 2012.  WT/COMTD/RTA/8/1  
 
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  Article 17  Joint Committee  
Article 18  Dispute Settlement  
Article 19  Review  
Article 20  Annexes and Future Legal Instruments  
Article 21  Amendments  
Article 22  Depository  
Article 23  Entry into force  
Article 24  Termination  
Annex 1  Schedules of Tariff Commit ments  
Annex 2  Rules of Origin for the ASEAN -India Free Trade Area  
Protocol to Amend the Framework Agreeme nt on Comprehensive Economic Co -operation  
Agreement on Dispute Settlement Mechan ism under the Framework Agreement on Comprehensive Economic 
Co-opera tion 
Understanding on Article 4 of the Agreement on Trade in Goods under the Framework Agreement on Comprehensive 
Economic Cooperation  
Source:  The Agreement . 
 
2.4.  In addition, the Agreement on Dispute Settlement Mechanism under the Framework 
Agreement on Com prehensive Economic Cooperation, the Protocol to Amend the Framework 
Agreement on Comprehensive Economic Co -operation as well as the Understanding on Article 4 of 
the Trade in Goods Agreement under the Framework Agreement on Comprehensive Economic 
Co-opera tion between the Parties form integral parts of the Agreement.  
3  PROVISIONS ON TRADE IN GOODS  
3.1  Import duties and charges, and quantitative restrictions  
3.1.1   General provisions  
3.1.  The Agreement applies to trade in goods and all other matters relating thereto as envi saged 
in the Framework Agreement (as indicated above).  According to the Preamble, the Parties commit 
to establish the ASEAN -India Free Trade Area covering trade in goods by 2013 for Brunei 
Darussalam, Indonesia, Malaysia, Singapore and Thailand and India;  by 2018 for the Philippines 
and India;  and by 2018 for Cambodia, Lao PDR, Myanmar and Viet Nam . 
3.2.  The Parties agree to provide national treatment to each others' goods, in accordance with 
Article III of GATT 1994, which shall apply mutatis mutandis  to the Ag reement  (Article 3) . Tariffs 
are to be gradually liberalized where applicable according to the schedule of tariff commitments as 
set out in Annex 1 to the Agreement (Article 4).  The base rates  from which tariffs are to be 
reduced and/or eliminated are the applied tariff  on 1 July 2007 (MFN rate for WTO Members at the 
time and rates applied for imports from India by non WTO ASEAN members) (Article 1).  The 
Parties may also unilaterally accelerate  reduction and/or elimination of applied MFN tariffs on 
originat ing goods as set out in Annex 1 (Article 4).  If the MFN tariff of any of the Parties is lower 
than the preferential ra tes under the Agreemen t it shall be applied to all  Parties (Annex I).  
3.3.  As detailed in Annex I to the Agreement, the Parties will reduce and /or eliminate their tariffs 
under a Normal Track (divided into Normal Tracks 1 and 2), a Sensitive Track, Special Products, 
Highly Sensitive lists and Exclusion lists. Under Normal Track 1, tariffs will be reduced and 
eventually eliminated between 1 Januar y 2010 and 31 December 2013 for Brunei Darussalam, 
Indonesia, Malaysia, Singapore and Thailand and India; 1 January 2010 to 31 December 2018 for 
the Philippines and India; and 1 January 2010 to 31 December 2013 for India and 1 January 2010 
to 31 December 2 018 for Cambodia, Lao PDR, Myanmar and Viet Nam . Under Normal Track 2, 
tariffs will be reduced and eventually eliminated between 1 January 2010 and 31 December 2016 
for Brunei Darussalam, Indonesia, Malaysia, Singapore and Thailand and India; 1 January 201 0 to 
31 December 2019 for the Philippines and India; and 1 January 2010 to 31 December 2016 for 
India and between 1 January 2010 and 31 December 2021 for Cambodia, Lao PDR, Myanmar and WT/COMTD/RTA/8/1  
 
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  Viet Nam . For products in the Sensitive Track, tariffs above 5% will be  reduced to 5% for up to 
50 tariff lines; for the remaining products subject to 5% duty, the rate will be reduced to 4.5% at 
entry into force of the Agreement for  the ASEAN 6 and five years from entry into force for the 
other ASEAN member s and finally redu ced to 4% by the end of their respective implementation 
periods. Furthermore applied tariffs on 4% of the tariff lines in the Sensitive Track will be 
eliminated according to the schedule in Annex I.  The Special products list which is maintained only 
by Ind ia (crude and refined palm oil, coffee, black tea and pepper) will be subject to tariff 
reductions.  Products in the highly sensitive lists will also be subject to tariff reductions as 
scheduled in Annex I, while exclusion lists will be subject to annual ta riff review with a view to 
improving market access.  According to the Parties no such reviews have taken place to date.  
3.4.  The Parties may not ins titute or maintain any non -tariff measures on imports of goods from 
(or exports to or sale for export to) the othe r Parties, except in accordance with its WTO rights and 
obligations or other provisions in the Agreement.  Furthermore, for permitted non -tariff measures 
they will ensure the transparency of these measures and their full compliance with obligations 
under th e WTO Agreement with a view to minimizing possible distortions to trade to the maximum 
extent possible (Article 8).  Article 9 further permits the Parties to modify or withdraw their 
concessions under the Agreement but only through negotiation and agreement  with any other 
Parties towards which the concessions have been made.  In such negotiations and agreement, 
which may include the provision of compensatory adjustment with respect to other goods, the 
Parties concerned shall maintain a general level of recipr ocal and mutually advantageous 
concessions that are not less favourable to tr ade than that provided  under the Agreement.  
3.5.  With regard to administrative fees and formalities, the Parties reaffirm their commitments 
under Article VIII.1 of GATT 1994 (Article 6 ).6 
3.1.2   Liberalization of trade and tariff lines  
3.6.  Tables 3.1 and 3.2 below show tariff elimination and reduction commitments made by ASEAN 
and India respectively. With respect to ASEAN members, in 2010 when the Agreement entered 
into force for Brunei Darussala m, 75.4% of its tariff was duty free on an MFN basis, under which 
91.8% of its average imports from India during 2007 -09 were carried out.7 Between 1 January 
2013 and 31 December 2019 Brunei Darussalam will eliminate tariffs on a further 7.3% of its 
tariff, corresponding to 0.5% of its imports from India, with the remaining 17.4% of the tariff 
(1,443 lines) remaining dutiable once implementation is complete. In addition to tariff elimination, 
Brunei commits to reduce its duties on 1,105 lines (13.3% of the tariff) for imports from India 
relating to 2.5% of its imports from India . 
3.7.  In 2011 when the Agreement entered into force for Cambodia, 13.7% of its tariff was duty 
free on an MFN basis, corresponding to 36.8% of its imports from India during 2007 -09.8 
Camb odia will eliminate its tariffs under the Agreement on 31 December 2018, when 67.8% of its 
tariff corresponding to 50.7% of its imports from India, and on 31 December 2021 when 3.7% of 
its tariff, corresponding to 2% of its imports from India will be liber alized. At the end of 
implementation in 2021 1,229 lines (14.8% of the tariff), corresponding to 10.6% of its imports 
from India will remain dutiable. Under the Agreement Cambodia will also reduce rates on 84 .2% of 
the tariff, relating  to 58.9% of its impo rts from India.  
3.8.  Around 24% of Indonesia's MFN applied tariff was duty free in 2010, corresponding to 64.8% 
of its imports from India during 2007 -09.9 Under the Agreement Indonesia commited to liberalize 
tariffs in 2013 (1,580 lines on 1 January and 51 line s on 31 December), on 31 December 2016 
                                                
6 Under Article VIII.1, all fees for import and export are to be limited in amount to the approximate cost 
of services rendered and not represent an indirect protection to domestic products or a tax on imports or 
exports for fiscal purposes; the contracting parties recognize the need for reducing the number and diversity of 
such fees and charges; and they also recognize the need for minimizing the incidence and complexity of import 
and export formalities and for decreasing and simpli fying import and export documentation requirements.  
7 In 2010 Brunei Darussalam's MFN applied tariff was composed of 8,300 lines at the HS eight -digit 
level, 99.37% of which had ad valorem  rates. The non ad valorem  rates on 52 lines were all specific.  
8 In 2011 Cambodia's MFN applied tariff was composed of 8,300 lines at the HS eight -digit level, all of 
which had ad valorem  rates of duty.  
9 In 2010 Indonesia's MFN applied tariff was composed of 8,738 lines at the HS ten -digit level of which 
99.69% had ad va lorem  rates of duty. Of the remainder 17 lines had specific rates of duty and 10 lines were 
prohibited.  WT/COMTD/RTA/8/1  
 
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  (384 lines) and 31 December 2019 (292 lines). As a result , by the end of implementation 4,408 
lines (50.4% of the t ariff) are  to be liberalized, corresponding to 69.4% of its imports from India 
during 2007 -09. Under t he Agreement Indonesia also agrees to reduce tariffs on 67.6% of its 
tariff, relating to 30.4% of its imports from India.  
3.9.  In 2011 none of Lao PDR's MFN applied tariff was duty free .10 Lao PDR will start eliminating 
tariffs on 31 December 2018 (5,711 lines) corresponding to 10.7% of its imports from India. 
Further tariff elimination w ill take place on 1 January  (53 lines) and 31 January 2021 (666 lines). 
At the end of implementation, Lao PDR will maintain tariffs on 1,870 lines (22.5% of the tariff), 
correspo nding to 1.1% of its imports from India.  In addition to eliminating tariffs, Lao PDR will 
reduce duti es on 95.7% of its tariffs, which  relate to 79% of its imports from India.  
3.10.   Some 63.8% of Malaysia's applied MFN tariff was duty free in 2010 corresponding to 86.2% 
of its imports from India during 2007 -09.11 It liberalized 18 lines on 1 January 2010 when the 
Agreement entered into force. Another 444 lines were liberalized on 1 January 2013 to be followed 
by 597 and 887 lines respectively on 31 December 2013 a nd 31 December 2016. At the end of 
implementation Malaysia will maintain duties on 1,818 lines (17.5% of its tariff) corresponding to 
6.9% of its imports from India during 2007 -09. In addition, Malaysia will also reduce duties on 
26.6% of its tariff, relat ed to 8.7% of its imports from India.  
3.11.   Myanmar provided duty free access on an MFN basis for 355 lines (4.1% of the tariff) in 
2010 when the Agreement entered into force.12 It will liberalize duties on a further 5,411 lines on 
31 December 2018, corresponding  to 77.4% of its imports from India, and 583 lines on 
31 December 2021. At the end of implementation it will retain duties on 2,278 lines (26.4% of the 
tariff) corresponding to 6.9% of its imports from India. Myanmar will also reduce duties on some 
72.3% o f its tariff, relating to 80.6% of its imports from India.  
3.12.   In 2011 5.1% of the Philippines' applied MFN tariff was duty free, corresponding to 5.4% of 
its imports from India during 2007 -09.13 As a result of the Agreement, the Philippines will liberalize 
a further 55.6% of the tariff on 31 December 2018, corresponding to 41.5% of its imports from 
India.  A further 1,453 lines (17.5%), corresponding to 25.5% of its imports from India are to be 
liberalized on 31 December 2019. At the end of liberalization 1,801 lines (21.7%) are to remain 
dutiable, related to 79.2% of the Philippines' imports from India.  
3.13.   Singapore liberalized its  six dutiable lines  at entry into force of the Agreement in 2010.14 
3.14.   In 2010 1,522 lines of Thailand's MFN applied tariff were duty free.15 Twelve lines were 
liberalized upon entry into force of the Agreement on 1 January 2010. A further 2,388 were 
liberalized on 1 January 2013 with 1,621 lines to be liberalized on 31 December of 2013; these 
correspond to respectively 14.4% and 4.4% of its im ports from India during 2007 -09. Two and 
736 lines are to be liberalized in 2017 and 2018 respectively. At the end of liberalization 2,019 
lines (24.3%) are to remain subject to duties, corresponding to 22.9% of its imports from India. 
Thailand will also r educe duties on 66.8% of the tariff, related to 41.8% of its imports from India.  
3.15.   In 2010 32.8% of Viet Nam 's MFN applied tariff was duty free, corresponding to 66% of its 
imports from India during 2007 -09.16 It liberalized tariffs on two additional lines on  1 January 2010 
                                                
10 In 2011 Lao PDR's applied tariff was composed of 8,300 lines at the HS eight -digit level, 99.82% of 
which had ad valorem  rates of duty; 15 tariff line s were prohibited for import . 
11 In 2010 Malaysia's MFN applied tariff was composed of 10,389 lines at the HS nine -digit level. Of 
these, 99.27% had ad valorem  rates of duty, while 39 had specific rates, 35 compound rates and 2 lines had 
mixed rates of duty . 
12 In 2010 Myanmar's applied MFN tariff consisted of 8,627 lines at the HS eight -digit level all of which 
had ad valorem  rates of duty.  
13 In 2011, the Philippines' applied MFN tariff consisted of 8,298 lines at the HS eight -digit level all of 
which had ad valorem  rates of duty.  
14 In 2010 Singapore's applied MFN tariff consisted of 8,294 lines at the HS eight -digit level, of which 6 
carried specific rates of duty.  
15 In 2010 Thailand's applied MFN tariff consisted of 8,300 lines at the HS eight -digit level, of which 
90.75% was subject to ad valorem  rates of duty; 695 lines had mixed rates of duty, 37 specific and 36 other 
rates of duty.  
16 In 2010 Viet Nam's applied MFN tariff consisted of 9,186 lines at the HS ten -digit level, all of which 
had ad valorem  rates of duty.  WT/COMTD/RTA/8/1  
 
- 11 - 
 
  for imports from India. The bulk of its tariff elimination (3,196 lines) will take place on 31 
December 2018, corresponding to 17.8% of its imports from India, followed by 528 lines (5.7%) 
on 31 December 2021 which correspond to 1.4% of its  imports from India. At the end of 
implementation Viet Nam  will retain duties on 2,449 lines (26.7% of the tariff), corresponding to 
14.8% of its imports from India during 2007 -09. Viet  Nam will also reduce duties on 49.6% of the 
tariff by the end of imple mentation.  
Table 3.1 ASEAN : Tariff elimination and reduction commitments under the Agreement 
and corresponding average trade with India  
Value in million US $ ASEAN Members  
Duty phase -out period  Duty Liberalizat ion Duty Reduction  Number of 
lines  % of 
total 
lines in 
the tariff 
schedule  Average imports 
from India 
(2007 -2009)  
Number of 
lines  % of 
total 
lines in 
the tariff  
schedule  Average imports 
from India 
(2007 -2009)  
Value of 
imports  
in 
million 
US$ % 
impor ts Value of 
imports  
in 
million 
US$ % 
imports  Brunei Darussalam  MFN duty free (2010)  6,255  75.4 41.6 91.8     
01-Jan-10         1,103 13.3 1.1 2.5 
01-Jan-13 13 0.2 0.1 0.1      
31-Dec-13 109 1.3 0.0 0.0      
31-Dec-16 464 5.6 0.2 0.4      
31-Dec-19 16 0.2 0.0 0.0      
Remain dutiable  1,443  17.4 3.5 7.6      
Total  8,300  100.0  45.4 100.0  1,103 13.3 1.1 2.5 Cambodia  MFN duty free (2011)  1,136  13.7 18.1 36.8         
01-Jan-11         3,370  40.6 0.9 1.9 
01-Jan-13         2,473  29.8 6.3 12.8 
01-Jan-14         353 4.3 1.4 2.8 
01-Jan-17         107 1.3 17.9 36.3 
01-Jan-18         261 3.1 0.0 0.1 
31-Dec-18 5,628  67.8 25.0 50.7 145 1.7 0.1 0.2 
01-Jan-19         76 0.9 0.1 0.2 
01-Jan-20         89 1.1 0.5 0.9 
31-Dec-21 307 3.7 1.0 2.0 118 1.4 1.8 3.7 
Remain Dutiable  1,229  14.8 5.2 10.6      
Total  8,300  100.0  49.2 100.0  6,992  84.2 29.0 58.9 Indonesia  MFN duty free (2010)  2,101  24.0 1,460.7  64.8         
01-Jan-10         5,663  64.8 669.7  29.7 
01-Jan-11         2 0.0 0.0 0.0 
01-Jan-12         130 1.5 1.6 0.1 
01-Jan-13 1,580  18.1 88.1 3.9 9 0.1 12.0 0.5 
31-Dec-13 51 0.6 0.0 0.0      
01-Jan-14         15 0.2 0.0 0.0 
01-Jan-15         64 0.7 1.5 0.1 
31-Dec-16 384 4.4 8.1 0.4      
01-Jan-17         6 0.1 0.0 0.0 
01-Jan-18         14 0.2 0.5 0.0 
01-Jan-19         8 0.1 0.0 0.0 
31-Dec-19 292 3.3 7.4 0.3      
Remain dutiable  4,330  49.6 688.6  30.6      
Total  8,738  100.0  2,252.8  100.0  5,911  67.6 685.4  30.4  Duty  free applied  
(2011)  0.0 0.0 0.0 0.0     Lao PDR  01-Jan-11         7,922  95.4 3.9 79.0 
01-Jan-15         4 0.0     
01-Jan-16         9 0.1     
01-Jan-17         3 0.0     
01-Jan-18         1 0.0     
31-Dec-18 5,711  68.8 0.5 10.7      
01-Jan-20         8 0.1     
01-Jan-21 53 0.6 0.0 0.2      
31-Dec-21 666 8.0 0.1 1.1      
Remain dutiable  1,870  22.5 4.4 87.9      
Total  8,300  100.0  4.9 100.0  7,947  95.7 3.9 79.0 WT/COMTD/RTA/8/1  
 
- 12 - 
 
  ASEAN Members  
Duty phase -out period  Duty Liberalizat ion Duty Reduction  Number of 
lines  % of 
total 
lines in 
the tariff 
schedule  Average imports 
from India 
(2007 -2009)  
Number of 
lines  % of 
total 
lines in 
the tariff  
schedule  Average imports 
from India 
(2007 -2009)  
Value of 
imports  
in 
million 
US$ % 
impor ts Value of 
imports  
in 
million 
US$ % 
imports  Malaysia  MFN duty free (2010)  6,625  63.8 2,890.8  86.2         
01-Jan-10 18 0.2 0.1 0.0 2,541  24.5 262.6  7.8 
01-Jan-11         57 0.5 5.0 0.1 
01-Jan-12         35 0.3 7.0 0.2 
01-Jan-13 444 4.3 96.2 2.9 70 0.7 13.1 0.4 
31-Dec-13 597 5.7 38.3 1.1 1 0.0 0.0 0.0 
01-Jan-14         3 0.0 0.0 0.0 
01-Jan-15         23 0.2 1.2 0.0 
01-Jan-16         13 0.1 1.1 0.0 
31-Dec-16 887 8.5 95.5 2.8      
31-Dec-19         11 26.6 1.7 8.7 
Remain dutiable  1,818  17.5 231.7  6.9      
Total  10,389  100.0  3,352.5  100.0  2,754  52.8 291.7  17.3 Myanmar  MFN duty free( 2010)  355 4.1 1.7 1.0     
01-Jan-11         1,295  15.0 1.8 1.0 
01-Jan-12         342 4.0 0.7 0.4 
01-Jan-13         952 11.0 4.8 2.8 
01-Jan-14         102 1.2 2.7 1.6 
01-Jan-16         540 6.3 3.7 2.2 
01-Jan-18         982 11.4 55.4 32.7 
31-Dec-18 5,411  62.7 131.0  77.4 1,941  22.5 65.6 38.8 
01-Jan-20         25 0.3 0.3 0.2 
31-Dec-21 583 6.8 2.6 1.5 59 0.7 1.4 0.8 
Remain dutiable  2,278  26.4 33.9 20.0     
Total  8,627  100.0  169.2  100.0  6,238  72.3 136.4  80.6 The Philippines  MFN duty free (2011)  427 5.1 29.7 5.4         
01-Jan-11         2,992  36.1 241.2  43.5 
01-Jan-13         1 0.0 0.0 0.0 
01-Jan-14         1,859  22.4 99.2 17.9 
01-Jan-15         123 1.5 4.7 0.8 
01-Jan-16         55 0.7 8.8 1.6 
31-Dec-18 4,617  55.6 229.9  41.5 1,828  22.0 83.9 15.2 
01-Jan-19         2 0.0 0.4 0.1 
31-Dec-19 1,453  17.5 141.1 25.5 5 0.1 0.2 0.0 
Remain Dutiable  1,801  21.7 153.2  27.6      
Total  8,299  100.0  553.9  100.0  6,865  82.7 438.3  79.2 Singapore  
MFN duty free (2010)  8,294  99.9 6,469.5  99.9     
01-Jan-10 6 0.1 3.5 0.1 6 0.1 3.5 0.1 
Total  8,300  100.0  6,473.1  100.0  6 0.1 3.5 0.1 Thailand  MFN duty free (2010)  1,522  18.3 920.3  43.1         
01-Jan-10 12 0.1 0.3 0.0 4,628  55.8 650.9  30.5 
01-Jan-11         12 0.1 0.0 0.0 
01-Jan-12         110 1.3 9.2 0.4 
01-Jan-13 2,388  28.8 308.3  14.4 756 9.1 104.6  4.9 
31-Dec-13 1,621  19.5 114.2  5.4 10 0.1 1.3 0.1 
01-Jan-14         3 0.0 0.0 0.0 
01-Jan-15         1 0.0 0.2 0.0 
01-Jan-16         3 0.0 0.0 0.0 
31-Dec-16         23 0.3 126.8  5.9 
01-Jan-17 2 0.0 0.0 0.0      
01-Jan-18 736 8.9 302.2  14.2      
Remain duti able 2,019  24.3 489.1  22.9      
Total  8,300  100.0  2,134.3  100.0  5,546  66.8 893.1  41.8 Viet Nam  MFN duty free (2010)  3,011  32.8  1,118.8  66.0          
01-Jan-10 2 0.0     2,068  22.5 199.5  11.8 
01-Jan-11         68 0.7 0.2 0.0 
01-Jan-12         351 3.8 10.4 0.6 
01-Jan-13         260 2.8 12.5 0.7 
01-Jan-14         318 3.5 3.7 0.2 
01-Jan-15         125 1.4 15.9 0.9 
01-Jan-16         513 5.6 25.5 1.5 WT/COMTD/RTA/8/1  
 
- 13 - 
 
  ASEAN Members  
Duty phase -out period  Duty Liberalizat ion Duty Reduction  Number of 
lines  % of 
total 
lines in 
the tariff 
schedule  Average imports 
from India 
(2007 -2009)  
Number of 
lines  % of 
total 
lines in 
the tariff  
schedule  Average imports 
from India 
(2007 -2009)  
Value of 
imports  
in 
million 
US$ % 
impor ts Value of 
imports  
in 
million 
US$ % 
imports  
01-Jan-17         228 2.5 11.8 0.7 
01-Jan-18         78 0.8 1.2 0.1 
31-Dec-18 3,196  34.8  301.3  17.8      
31-Dec-19         348 3.8 108.4  6.4 
01-Jan-20         41 0.4 0.3 0.0 
01-Jan-21         28 0.3 0.8 0.0 
31-Dec-21 528 5.7  23.1 1.4  31 0.3 0.0 0.0 
01-Jan-22         45 0.5 1.6 0.1 
01-Jan-23         7 0.1 0.4 0.0 
01-Jan-24         45 0.5 0.2 0.0 
Remain dutiable  2,449  26.7  251.3  14.8      
Total  9,186  100.0   1,694.5  100.0   4,554  49.6 392.2  23.1 
* Only for Cambodia, Lao and the Philippines.  
Note:  For Malaysia, the Philippines and Viet Nam : Tariff lines subject to in -quota rat es are excluded in the 
computation.  
For the calculation of averages, specific rates are excluded and the ad valorem  parts of alternate 
rates are included . 
 Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data provided by ASEAN Secretaria t, UNSD Comtrade database (Viet Nam's 
imports from India for 2007 to 2008)  and WTO -IDB. 
3.16.   India's  tariff liberalization schedule for ASEAN members is shown in Table 3.2. Its schedule 
is the same f or all ASEAN members except for  Brunei Darussalam (one additio nal tariff line was 
liberalized on 1 January 2013)  and the Philippines. In 2010, when the Agreement entered into 
force for India, 3.2% of its applied MFN tariff was duty free, corresponding to a range of between 
2.1% of India's imports from Cambodia during  2007-09 to 37.3% of its imports from Lao PDR .17 
On 1 January 2010 a further 0.2% of the tariff (26 lines) were liberalized  for all ASEAN members 
followed by 6.1% of tariff lines for all ASEAN members except the Philippines on 1 January 2013. 
The bulk of it s liberalization, a further 56.1% of tariffs (6,325 lines) is to take place on 
31 December 2013 for all ASEAN members except the Philippines, corresponding to 2007-09 
imports ranging from  between 1.6%  from Brunei Darussalam to 65.2% from Myanmar.  With 
regard to the Philippines, 7,012 and 1,065 lines respectively will be liberalized on 31 December 
2018 and 1 January 2021, corresponding to 44.1% and 6% respectively of its imports from the 
Philippines.  A the end of implementation, 25% of India's tariff (2,816 lines for imports from Brunei 
and 2,817  lines from other ASEAN members) will remain subject to duties, co rresponding to 
imports ranging from 0.1% of India's 2007 -09 imports from Brunei Darussalam to 61.1% from 
Cambodia. In addition to tariff liberalization , India will reduce duties on 85.5% of its  tariff for 
imports from ASEAN (9,648 lines for Brunei Darussalam, 9,640 lines for the Philippines and 
9,645  lines for the rest of ASEAN) . 
                                                
17 In 2010 when the Agreement entered into force, India's applied MFN tariff consisted of 11,277 lines at 
the HS eight -digit level, 93.95% of which have ad valorem  rates of duty. Of the remainder, 533 lines have 
mixed rates of duty, 5 have specif ic rates and 144 lines have other rates of duty.   
  WT/COMTD/RTA/8/1  
 
- 14 - Table 3.2 India: Tariff eli mination and reduction commitments under the Agreement and corresponding average  
Value in million US$ (average imports of India from ASEAN partners from 2007 to 2009)  
Partners  Duty Liberalization  Duty Reduction  
Duty phase -out period  
Remain 
Dutiable  
Total  Duty phase -out period   MFN 2010  
01-Jan-10 
01-Jan-13 
31-Dec-13 
31-Dec-16 
31-Dec-18 
01-Jan-21 
01-Jan-10 
01-Jan-11 
01-Jan-12 
01-Jan-13 
31-Dec-13 
01-Jan-14 
01-Jan-15 
01-Jan-16 
01-Jan-17 
31-Dec-18 
01-Jan-19 
31-Dec-19 
Total  
Tariff Schedule  
Brunei  No of li nes 359 26 685 6,325  1,068      2,816  11,279  8,909  7 41 682 2 2   5         9,648  
% share  3.2 0.2 6.1 56.1 9.5     25 100 79.0 0.1 0.4 6.0            85.5 
Philippines  No of lines  359 26       7012 1065 2,817  11,279  8,622  1 11 276   16 592 86 1 11 22 2 9,640 
% share  3.2 0.2       62.2 9.4 25 100 76.4 0.0 0.1 2.4   0.1 5.2 0.8  0.1 0.2  85.5 
Rest of ASEANa No of lines  359 26 684 6,325  1,068      2,817  11,279  8,907  7 41 681 2 2   5         9,645  
% share  3.2 0.2 6.1 56.1 9.5     25 100 79.0 0.1 0.4 6.0           85.5 
Average of imports (2007 -2009)  
Brunei  Value  1499  7785 150      8 9,442  7,936                 7,936  
% share  15.9  82.5 1.6      0.1 100 84.0                84.0 
Cambodia  Value  1.7  0.85 28      49 80 70                70 
% share  2.1  1.1 35.5 0.2     61.1 100 88.0                88.0 
Indonesia  Value  8916 51 55003  10,482  2,636      67,422  144,512  105,932  2 345 11,776      3         118,058  
% share  6.2  38.1 7.3 1.8     46.7 100 73.2  0.2 8.1              81.6 
Lao PDR  Value  5.41  6.49 2       14 6                 7 
% share  37.3  44.8 14.3 1.1     2.4 100 42.6   2.7             45.4 
Malaysia  Value  24245   19536  20,263  6,021      100,866  170,934  58,055  11 483 3,433   4   9         61,995  
% share  14.2  11.4 11.9 3.5     59 100 34.0 0.0 0.3 2.0              36.3 
Myanmar  Value  594  7351 15,087  7     102 23,142  22,451  0 0 0              22,451  
% share  2.6  31.8 65.2      0.4 100 97.0 0.0 0.0 0.0              97.0 
Philippines  Value  1923        2613 355 1,035  5,926  2,720  0 11 83  8 525 14     3,360  
% share  32.5        44.1 6 17.5 100 45.5 0.0 0.2 1.4  0.1 8.8 0.2     56.2 
Singapore  Value  42914  5 14801  51,599  7,222      59,264  175,805  70,620  566 4,142  7,927   97   28         83,379  
% share  24.4  8.4 29.4 4.1     33.7 100 40.2 0.3 2.4 4.5  0.1            47.4 
Thailand  Value  5585 224 5740 18,544  7,601      21,090  58,785  37,608  56 189 5,528   8            43,389  
% share  9.5 0.4 9.8 31.5 12.9     35.9 100 64.0 0.1 0.3 9.4              73.8 
Viet Nam  Value  201 4 3283 1,944  799     1,881  8,112  6,921  2 390              7,313  
% share  2.5 0.1 40.5 24 9.8     23.2 100 85.3   4.8              90.1 
a  Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, Singapore, Thailand and Viet Nam.  
Note:  For the calculation of averages, specific rates are excluded a nd the ad valorem parts of alternate rates are included.  
 Based on HS 2007 nomenclature.  
Source:  WTO estimates based on data provided by India and the WTO -IDB. WT/COMTD/RTA/8/1  
 
- 15 - 
 
  3.1.3   Liberalization schedule  
3.1.3.1   ASEAN Member States  
3.17.   Further details of tariff liberalization by H S Section are given in Table 3. 3(a-j) and by 
HS Chapter in Chart 3.1 (A-I) for ASEA N and in Table 3.4 and Chart 3.2  for India . 
3.18.   Brunei Darussalam will maintain tariffs in all HS Sections except HS I, III, X, XVII, XIX and 
XXI once the Agreement is fully implemen ted. The largest number of products remaining subject 
to duty are found in HS Sections XVI (machinery and mechanical appliances), XVIII (optical and 
photographic instruments), VI (chemicals) and XI (textiles). The average tariff on products 
remaining dutia ble will range from 4.4% in Section XIV (precious metals) to 20% in Section XV 
(base metals); specific duties are found in HS Sections II and V.  
Table 3.3a Brunei Darussalam: Tariff elimination under the Agree ment, by HS Section  HS Section  
MFN 
average
% No. of 
lines  No. of 
duty-free 
lines in  
MFN 2010  Duty -free lines under the 
Agreement  
Remain 
dutiable  Avg. Final 
Tariff (%) 
(Dutiable)  01-Jan-13 
31-Dec-13 
31-Dec-16 
31-Dec-19 
I 0.0 344 344             
II 0.0 391 375         16 3¢/kg  
III 0.0 150 150             
IV 0.1 386 376   5     5 5.0 
V 0.0 198 183         15 22¢/dal 
VI 0.6 1,098  978         120 5.8 
VII 2.7 392 334         58 18.4 
VIII 1.7 84 70         14 7.5 
IX 12.6 136 48     78 3 7 7.9 
X 0.0 224 224             
XI 0.7 928 826       2 100 5.9 
XII 5.3 63 14         49 6.7 
XIII 0.8 185 177       7 1 5.0 
XIV 2.1 75 43       3 29 4.4 
XV 0.1 825 822         3 20.0 
XVI 10.1 1,805  661 13 4 382   745 13.4 
XVII 4.7 427 327   100         
XVIII 8.4 339 139         200 7.3 
XIX 0.0 28 28             
XX 2.6 212 126     4 1 81 5.7 
XXI 0.0 10 10             
Total  3.5 8,300  6,255  13 109 464 16 1,443  10.6 
Note:  For the calculation of averages, specific rates are excluded and the ad valorem  parts of  alternate 
rates are included.   
 Based on HS 2007 nomenclature.  
Source:  WTO estimates based on data provided by ASEAN Secretariat and WTO -IDB. 
 
3.19.   Cambodia will retain tariffs in all HS Sections except XIX and XXI with the largest number of 
products remaini ng subject to duty in HS XVI  (machinery and mechanical appliances) , XI 
(textiles) , VI (chemicals)  and XVII  (vehicles) . The average tariff on products remaining dutiable 
once the Agreement is implemented will range from 5% in HS III, VIII, IX, and XII -XIV to 19.5% 
in HS I (live animals).  WT/COMTD/RTA/8/1  
 
- 16 - 
 
  Table 3.3b Cambodia: Tariff elimination under the Agreement, by HS Section   
HS 
Section  MFN 
average%  No. of 
lines  No. of duty -
free lines in  
MFN 2011  Duty -free lines under 
the Agreement  
Remain 
dutiable  Avg. F inal 
Tariff (%) 
(Dutiable)  31-Dec-
18 
31-Dec-
21 
I 20.5 344 27 282 6 29 19.5 
II 9.8 391 67 250   74 6.2 
III 7.0 150   140   10 5.0 
IV 19.7 386 33 303 12 38 6.1 
V 7.8 198 68 83 4 43 10.6 
VI 8.4 1,098  167 768 10 153 6.1 
VII 9.9 392 98 208   86 5.6 
VIII 12.9 84   59   25 5.0 
IX 11.8 136   135   1 5.0 
X 6.7 224 9 196   19 5.9 
XI 7.8 928 156 616   156 5.2 
XII 15.0 63   55   8 5.0 
XIII 11.8 185   172   13 5.0 
XIV 2.1 75 53 2 10 10 5.0 
XV 8.6 825 177 562   86 5.8 
XVI 14.2 1,805  157 1076 265 307 5.5 
XVII 16.5 427 43 256   128 5.3 
XVIII 15.6 339 21 301   17 5.1 
XIX 27.5 28 6 22       
XX 14.0 212 44 142   26 7.4 
XXI 0.0 10 10         
Total  11.8 8,300  1,136  5,628  307 1,229  6.1 
Note:  Based on the HS 2007 nomenclature.  
Source:  WTO estimates b ased on data provided by the ASEAN Secretariat and WTO -IDB. 
3.20.   Once the Agreement is implemented Indonesia will maintain tariffs on imports from India 
across all HS Sections. The largest number of lines remaining subject to duty are in HS Sections XI 
(textile s), XV (base metals), XVI (machinery), VI (chemicals) and VII (plastics and rubber). The 
average final tariffs for these products range from 4.3% in Section XIII (articles of stone and 
plaster) to 50.2% in Section III (animal or vegetable fats).  
Table 3.3c Indonesia: Tariff elimination under the Agreement, by HS Section  HS Section  
MFN 
average
% No. of 
lines  No. of 
duty-free 
lines in  
MFN 2010  Duty -free lines under the 
Agreement  
Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  01-Jan-13 
31-Dec-13 
31-Dec-16 
31-Dec-19 
I 5.1 351 41 87 4 105 4 110 5.7 
II 5.3 399 47 141   3 4 204 6.2 
III 5.1 153 47 50   5   51 5.0 
IV 23.9 391 19 171 36 7 1 157 50.2 
V 3.3 199 72 90       37 4.0 
VI 4.7 1,108  269 331 6 1 23 478 4.9 
VII 9.7 397 12 102     11 272 6.4 
VIII 6.1 85 30 17       38 4.9 
IX 3.4 181 109 5   9 2 56 4.9 
X 4.7 232 45 111 2   2 72 4.0 
XI 10.7 1020 10 113   71 56 770 8.8 
XII 15.2 63 1     11 1 50 5.0 
XIII 7.3 196 9 78   1 1 107 4.3 
XIV 7.1 75 21 10   5 3 36 5.9 
XV 7.7 927 121 88     91 627 6.3 
XVI 3.6 1,872  1047 72 2 116 34 601 4.8 WT/COMTD/RTA/8/1  
 
- 17 - 
 
  
HS Section  
MFN 
average
% No. of 
lines  No. of 
duty-free 
lines in  
MFN 2010  Duty -free lines under the 
Agreement  
Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  01-Jan-13 
31-Dec-13 
31-Dec-16 
31-Dec-19 
XVII 18.0 469 98 23 1   2 345 10.2 
XVIII 4.9 347 68 69   40 53 117 4.4 
XIX 1.6 28 25         3 15.0 
XX 10.2 233 7 22   7 3 194 4.9 
XXI 5.8 12 3     3 1 5 4.8 
Total  7.6 8,738  2,101  1,580  51 384 292 4,330 7.9 
Note:  For the calculation of averages, specific rates are excluded and the ad valorem  parts of alternate 
rates are included .  
 Based on the HS 200 7 nomenclature.  
Source:  WTO estimates based on data  provided by the ASEAN Secretariat and WTO-IDB. 
 
3.21.   Lao PDR will maintain tariffs across all Sections except XIV once the Agreement is fully 
implemented. The largest number of lines remaining are found in HS Sections XVII (vehicles), II 
(vegetables), and IV (prepared foods). The average final tariffs on li nes remaining subject to duty 
range from 5% in most sections to 30% (XIX - arms and ammunition)  
Table 3.3d Lao PDR: Tariff elimination under the Agreement, by HS Section  HS Section  MFN 
average  
% No. of lines  Duty -free lines under the 
Agre ement  Remain dutiable  Avg. Final Tariff 
(Dutiable)  01-Jan-13 
31-Dec-13 
31-Dec-16 
I 14.6 344 207     137 5.4 
II 23.5 391 119     272 5.0 
III 10.4 150 139     11 5.0 
IV 22.1 386 157     229 11.2 
V 6.4 198 183     15 5.0 
VI 7.7 1,098  960 5 1 132 5.7 
VII 8.4 392 363 1 7 21 5.0 
VIII 16.2 85 34     51 5.0 
IX 24.3 136 10 1   125 5.0 
X 6.2 224 208 1 1 14 5.0 
XI 9.3 928 806   100 22 5.0 
XII 12.1 63 7   39 17 5.0 
XIII 5.9 185 154 1 28 2 5.0 
XIV 5.0 75 75         
XV 6.2 826 653 19 123 31 5.0 
XVI 7.0 1,803  1292 16 334 161 5.0 
XVII 19.1 427 48   31 348 13.4 
XVIII 6.7 339 216 5 2 116 5.0 
XIX 30.0 28       28 30.0 
XX 11.8 212 72 4   136 5.0 
XXI 5.0 10 8     2 5.0 
Total  10.3 8,300  5,711  53 666 1,870  7.8 
Note:  For the calculation of averages, sp ecific rates are excluded and the ad valorem  parts of alternate 
rates are included.  
 Based on HS 2007 nomenclature.  
Source:  WTO estimates based on data provided by ASEAN Secretariat and WTO -IDB. 
 
3.22.   Malaysia will retain tariffs in all HS Sections except III , VIII, IX, XIV, XVIII and XXI.  The 
largest number of tariff lines remaining subject to duty once the Agreement is fully implemented 
are found in HS Sections VII  (plastics and rubber) , XV (base metals) , XI (textiles) and XVII WT/COMTD/RTA/8/1  
 
- 18 - 
 
  (vehicles). The average final tariff of the lines remaining subject to duty range from 4.7% in 
Section XII to 21.8% in Section XVII (vehicles).  
Table 3.3e Malaysia: Tariff elimination under the Agreement, by HS Section  HS Section  
MFN 
average  
% No. of 
lines  No. of duty -
free lines in 
MFN 2010  Duty -free lines under the 
Agreement  
Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  01-Jan-
13 
31-Dec-
13 
31-Dec-
16 
I 2.7 325 280 1 23 1 20 35.3 
II 2.7 354 262 34 7 9 42 13.1 
III 2.5 166 98 50 4 14   0.0 
IV 2.6 462 309 17 81 2 53 5.0 
V 1.4 203 178 14 1 3 7 17.1 
VI 1.9 1,083  941 38 10 3 91 13.1 
VII 13.2 655 199 11 20 17 408 9.5 
VIII 0.3 99 96   3     0.0 
IX 1.4 2024 1880 18   126   0.0 
X 10.4 333 124 3 26 178 2 10.0 
XI 7.7 1075 476 15 265   319 5.8 
XII 6.6 84 51   4 17 12 4.7 
XIII 18.2 204 49 11 5 1 138 16.4 
XIV 0.4 62 58 3 1     0.0 
XV 11.3 1020 299 93 51 195 382 17.6 
XVI 5.4 1,257  859 85 62 184 67 5.8 
XVII 17.7 463 112 25 1 61 264 21.8 
XVIII 0.8 266 247 12 1 6   0.0 
XIX 14.2 26 2       24 15.4 
XX 9.1 218 99 14 32 66 7 5.0 
XXI 2.0 10 6     4   0.0 
Total  6.0 10,389  6,625  444 597 887 1,836  13.3 
Note:  Tariff lines subject to in -quota rates are excluded in the computation; for the calculation of 
averages, specific rates are excluded and the ad valorem  parts of alte rnate rates are included . 
 Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data  provided by the ASEAN Secretariat and WTO-IDB. 
 
3.23.   Myanmar will maintain tariffs across all HS Sections once the Agreement is fully 
implemented. The largest num ber of lines remaining are found in HS XVI (machinery and 
mechanical appliances), VI (chemicals), and XV (base metals). The average final tariff on lines 
remaining subject to duty range from 1.6% in HS Section V to 17.8 in HS IV (prepared foods).   
Table 3.3f Myanmar: Tariff elimination under the Agreement, by HS Section  HS 
Section  
MFN 
average
% No. of 
lines  No. of duty -
free lines in 
MFN 2010  Duty -free lines under the 
Agreement  Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  31-Dec-18 31-Dec-19 
I 7.4 362 71 231 2 58 6.5 
II 7.3 485 87 315 19 64 4.6 
III 2.2 189 2 107 6 74 3.0 
IV 15.2 430   273 1 156 17.8 
V 1.6 207 24 160 3 20 1.6 
VI 2.7 1,122  49 773 29 271 3.7 
VII 2.9 392   295   97 3.4 
VIII 7.8 84   74   10 5.5 
IX 11.5 156 1 97 5 53 4.7 
X 2.8 226 16 139 3 68 3.0 
XI 10.9 929 2 397 467 63 9.0 
XII 7.1 65   46 2 17 4.8 
XIII 3.7 193   167   26 2.4 
XIV 14.9 81   8 2 71 8.8 
XV 2.9 831 15 570 15 231 2.9 
XVI 2.7 1,812  80 975 25 732 2.3 WT/COMTD/RTA/8/1  
 
- 19 - 
 
  
HS 
Section  
MFN 
average
% No. of 
lines  No. of duty -
free lines in 
MFN 2010  Duty -free lines under the 
Agreement  Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  31-Dec-18 31-Dec-19 
XVII 7.7 443 8 252   183 14.4 
XVIII 4.7 345   315   30 2.8 
XIX 9.6 28   2   26 9.6 
XX 6.9 237   215   22 4.3 
XXI 4.0 10     4 6 3.7 
Total  5.5 8,627  355 5,411  583 2,278  5.4 
Note:  Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data provided by the ASEAN Secretariat and WTO -IDB. 
 
3.24.   The Philippines will retain tariffs across all HS Sections except HS V, XIV, XIX and XXI once 
the Agreement is fully implemented. The largest number of lines remaining subject to duty are 
found in HS XVII, IV, XVI, II and XV. The average final tariff of t he products remaining subject to 
duty range from 2.4% in XVIII to 17.6% in HS XVII  (vehicles) . 
Table 3.3g Philippines: Tariff elimination under the Agreement, by HS Section  HS 
Section  
MFN 
average  
% No. of 
lines  No. of 
duty-free 
lines in 
MFN 2011  Duty -free lines under the 
Agreement  
Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  31-Dec-18 31-Dec-19 
I 10.6 345   158 32 154 14.0 
II 10.4 391 2 147 52 190 15.8 
III 7.5 150   51 6 93 9.9 
IV 11.4 386   80 81 225 12.1 
V 1.8 197 52 134 11     
VI 3.3 1,098  10 923 105 60 4.1 
VII 7.0 392 2 160 61 169 7.6 
VIII 7.1 84   51 25 8 5.0 
IX 7.3 136 14 35 83 4 5.0 
X 4.6 224 11 114 6 93 4.8 
XI 10.7 928 3 191 672 62 11.0 
XII 9.5 63   12 21 30 4.3 
XIII 7.0 185 2 104 28 51 6.3 
XIV 5.2 75   54 21     
XV 5.2 825 59 520 57 189 5.0 
XVI 2.9 1,804  241 1203 152 208 3.6 
XVII 13.3 427   194 2 231 17.6 
XVIII 2.5 339 31 291 8 9 2.4 
XIX 13.5 28   20 8     
XX 7.1 212   165 22 25 5.5 
XXI 7.6 10   10       
Total  6.4 8,298  427 4,617  1,453  1,801  9.9 
Note:  Tariff lines subject to in -quota rates are excluded in the computation.  
Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data provided by the ASEAN Secretariat and WTO -IDB. 
 
3.25.   Singapore eliminates the remaining six lines found in Section IV  upon entry into force of the 
Agreement.  
Table 3.3h Singapore: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN average  
% No. of 
lines  No. of duty -free lines 
in 
MFN 2010  Duty -free lines under the 
Agreement  
I 0 344 344   
II 0 391 391   
III 0 150 150   
IV $11.5 /lt. of 
alcohol  386 380 6 WT/COMTD/RTA/8/1  
 
- 20 - 
 
  HS 
Section  MFN average  
% No. of 
lines  No. of duty -free lines 
in 
MFN 2010  Duty -free lines under the 
Agreement  
V 0 198 198   
VI 0 1,098  1,098    
VII 0 392 392   
VIII 0 84 84   
IX 0 136 136   
X 0 224 224   
XI 0 928 928   
XII 0 63 63   
XIII 0 185 185   
XIV 0 75 75   
XV 0 825 825   
XVI 0 1,805  1,805    
XVII 0 427 427   
XVIII 0 339 339   
XIX 0 28 28   
XX 0 212 212   
XXI 0 10 10   
Total    8,300  8,294  6 
Note:  Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data provided by the ASEAN Secretariat and WTO -IDB. 
 
3.26.   Thailan d will maintain duties across all HS Sections except HS IX, XIX and XXI once the 
Agreement is implemented. The largest number of tariff lines remaining subject to duty are found 
in HS XV, XI, XVII, IV and I. The average final tariff of lines remaining subj ect to duty will range 
from 4.1% in HS XVIII to 43.3% in HS XVII (vehicles).  
Table 3.3i Thailand: Tariff elimination under the Agreement, by HS Section  HS 
Section  
MFN 
average
% No. of 
lines  No. of 
duty-free 
lines in  
MFN 2010  Duty -free line s under the Agreement  
Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  01-Jan-
10 
01-Jan-
13 
31-Dec-
13 
01-Jan-
17 
01-Jan-
18 
I 16.6 344 20   95 48   5 176 12.3 
II 34.3 391 8   34 71   122 156 29.8 
III 34.8 150     3 66 2 33 46 42.2 
IV 31.5 386 2   36 156   15 177 20.0 
V 2.7 198 73   62 32   14 17 7.8 
VI 3.5 1,098  515 1 366 55   42 119 6.6 
VII 7.3 392 49   128 81   37 97 5.6 
VIII 14.4 84 2   34 6   2 40 15.0 
IX 9.8 136 2   84 39   11     
X 4.5 224 80 4 78 38   16 8 5.0 
XI 21.6 928 5   461 147   10 305 7.0 
XII 23.1 63     1 33   3 26 15.7 
XIII 11.1 185 23   45 50   30 37 7.0 
XIV 6.1 75 50   2 10   10 3 15.0 
XV 6.8 825 223 4 84 97   89 328 7.9 
XVI 5.1 1,805  369 3 661 436   187 149 7.4 
XVII 32.6 427 23   52 48   15 289 43.3 
XVIII 5.0 339 73   155 60   38 13 4.1 
XIX 25.7 28 4     24         
XX 16.0 212     7 115   57 33 8.8 
XXI 11.0 10 1     9         
Total  12.8 8,300  1,522  12 2,388  1,621  2 736 2,019  16.6 
Note:  Tariff lines subject to in -quota rates are excluded in the computation; for the ca lculation of 
averages, specific rates are excluded and the ad valorem  parts of alternate rates are included.  
 Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data provided by the ASEAN Secretariat and WTO -IDB. 
 
3.27.   Viet Nam  will retain tarif fs across all HS Sections except IX, XVIII, and XXI once the 
Agreement is fully implemented. The largest number of lines remaining subject to duty are found WT/COMTD/RTA/8/1  
 
- 21 - 
 
  in HS Sections XVI (machinery and mechanical appliances), XVII (vehicles), XV (base metals), and 
IV (prepared foodstuffs). The average final tariff on products remaining subject to duty range from 
5% in HS III to 28.1% in HS XIX (arms and ammunition).  
Table 3.3j Viet Nam: Tariff elimination under the Agreement, by HS Section  HS Sectio n 
MFN 
average  
% No. of lines  No. of duty -
free lines in  
MFN 2010  Duty -free lines under 
the Agreement  
Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  01-Jan-
10 
31-Dec-
18 
31-Dec-
21 
I 11.0 358 90   86 147 35 16.3 
II 16.0 396 64   302 17 13 20.8 
III 15.1 151 2   127 6 16 5.0 
IV 29.0 397 31   130 21 215 20.5 
V 6.3 208 60   102   46 17.7 
VI 3.7 1,202  715   314 8 165 9.0 
VII 9.6 449 80   187 21 161 16.9 
VIII 13.5 85 28   42   15 13.4 
IX 8.2 138 57   81      
X 13.0 289 38   162 2 87 13.4 
XI 12.3 964 87   576 124 177 6.5 
XII 25.6 63 3   57   3 16.7 
XIII 17.6 199 19   87 21 72 20.2 
XIV 11.1 75 11   45   19 27.9 
XV 7.7 957 387   220 31 319 11.3 
XVI 6.6 2,125  976 1 438 58 652 13.8 
XVII 22.0 518 86   52 3 377 28.7 
XVIII 4.6 346 237   74 35    
XIX 6.6 30 23       7 28.1 
XX 18.7 226 13 1 112 30 70 7.4 
XXI 6.0 10 4   2 4    
Total  10.5 9,186  3,011  2 3,196  528 2,449  15.9 
Note:  Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data provided by the ASEAN Secretariat and WTO -IDB. 
 
3.28.   Charts  3.1(A-I) show the tariff lines remaining subject to duty in ASEAN Parties by 
HS Chapter  once the Agreement is implemented . Brunei Darussalam retains tariffs mainly on 
industrial products (HS 25 -97) with Chapters 9 and 21 also remaining subject to du ties. The tariffs 
range from 4.1% in HS 91 (optical instruments) to 20% in HS 36 (explosives) and 73 (iron and 
steel articles). Many  final average preferential tariffs are equivalent to the corresponding MFN 
avera ge but there are Chapters for which preferential rates which are lower than the MFN rate are 
offered. Thus in Chapters 33, 34, 43, 44, 57 , 64, 70, 71, 84, 85, 90 -92, and 94 -96 additional 
preferential tariff reductions are offered by Brunei to India.  
3.29.   Cambodia retains tariffs across a number of  HS Chapters  (except 29 Chapters: HS 4, 14, 
17-19, 23, 26, 30 -31, 43, 45 -47, 56, 60, 65 -66, 69, 75 -81, 86, 89, 91 -93). However, the average 
preferential tariff is lower  than the corresponding MFN  average (except for Chapters 1, 34, and 49 ) 
thus providing additional pr eferential access for imports under most HS Chapters for  imports from 
India.  
3.30.   Similarly, while La o PDR retains tariffs across many  HS Chapters once the Agreem ent is 
implemented (except HS 11, 18, 23, 25 -26, 31, 35, 37 -38, 45, 47, 51, 53 -55, 57 -62, 64, 68, 
70-71, 74 -75, 77 -78, 81, and 86 ) the average preferential rate is lower than the corresponding 
MFN av erage for most Chapters (except for in Chapters 10, 28, 29, 72, 73, 76, 82, 93 and 97 
where it is equivalent to the MFN average for corresponding lines) thu s providing  additional 
preferential access for imports from India.  WT/COMTD/RTA/8/1  
 
- 22 - 
 
  Chart 3.1 (A-C) ASEAN Member states: Average of Dutiable rates, by HS Chapter.  
 
A. Brunei Darussalam
0510152025303540
09
21
27
33
34
36
37
40
42
43
44
46
57
59
63
64
65
66
70
71
73
84
85
90
91
92
94
95
96Average rate of duty (%)HS 01 -24 HS 25 -97
MFN Preferential0510152025303540
01
02
03
05
06
07
08
09
10
11
12
13
15
16
20
21
22
24
25
27
28
29
32
33
34
35
36
37
38
39
40
41
42
44
48
49
50
51
52
53
54
55
57
58
59
61
62
63
64
67
68
70
71
72
73
74
82
83
84
85
87
88
90
94
95
96Average rate of duty (%)
01020304050607080
01
02
03
04
05
06
07
08
09
10
12
13
14
15
16
17
19
20
21
22
24
27
28
29
30
32
33
34
36
39
40
41
42
43
44
46
48
49
50
52
56
63
65
66
67
69
72
73
76
79
80
82
83
84
85
87
88
89
90
91
92
93
94
95
96
97Average rate of duty (%)C. Lao PDR
HS 01 -24 HS 25 -97B. Cambodia
HS 01 -24 HS 25 -97
 
Note:  For the calculation of averages, specific rates are excluded and the ad valorem  parts of alternate 
rates are included . 
Source:  WTO Secretariat estimates based on data provided by the ASEAN Secretariat and WTO -IDB. 
 
 WT/COMTD/RTA/8/1  
 
- 23 - 
 
  3.31.   Chart 3.1(D -F) shows the average of dutiable rates remaining by HS Chapter for Malaysia, 
Myanmar, and the Philippines.  Tariff lines with duti es remaining for Malaysia are found mainly in 
Chapters 25 -97 although some agricultural chapters notably 4, 2 and 9 remain subject to duties as 
well. The highest preferenti al tariffs are in HS Chapters 4 (average preferential and MFN rates of 
90%), 2  (43.3 %) and 9 (36.9%). In the case of industrial products (HS 25 -97) average 
preferential rates tend to be  lower than the corresponding MF N average; however in  a few 
industrial chapters such as 48, 72-76 and 93 there is no difference between the two averages 
implying no additional preferential access.  In agriculture, there is little or no additional preferential 
access provided.  
3.32.   Myanmar r etains tariffs across most  HS Chapters  (except HS 1, 2, 14, 31, 43, 45 -47, 57, 
60, 63, 67, 75, 77, 80, 88, 91, 94 -95). In most  cases there is no difference, or very little 
difference  between the average preferential tariff and the corresponding MFN average  (differences 
are found in  HS 3, 4, 16, 18 -20, 22, 24, 32 -34, 36, 41, 42, 44, 52, 58, 59, 61, 62, 64, 65, 70, 71, 
73, 74, 76, 82-86, 90, and 96) , implying no additional preferential market access. The highest 
preferential rates are found in Chapters  22 (30.5% compared with an average MFN rate of 
30.7%), 24 (23.3 compared to an MFN average of 26%), 61 (17.7% compared to the MFN 
average of 19.1%) and 87 (16.7% for both preferential and MFN average rates).  
3.33.    The Philippines also retains tariffs across almost all HS Chapters  (except 5, 13, 14, 31, 43, 
45-47, 57, 60, 63, 67, 75, 80, 88, 91, and 94 -95) however giving better preferential  market 
access for imports from India for a number of these Chapters which have lower preferential 
averages than the corresponding MFN average rates. The highest average preferential rates are 
found in agricultural Chapters like 10  (32.9% MFN and preferent ial average rate) , 17 (32.7% 
preferential average compared with an MFN average of 33.8%) , 2 (27% compared with 33.7%)  
and 16 (26% compared with 29.8%).  
3.34.   Thailand will retain tarif fs across a number of  HS Chapters (except 13, 26, 29, 31, 36 -37, 
44-47, 49, 5 8, 60, 66, 75 -81, 86, 88 -89, and 91 -94) and will also give better preferential market 
access for imports from India for several through lower average preferential tariffs than the 
corresponding MFN average. The highes t average preferential rates will be  found in 
HS Chapters  1-24, especially 17  (52%, compared with a MFN average of 62.7%) , 10 (51.4% 
compared with a MFN average of 53.4%) , 7 (52% and 62.7%) , and 9  (44.7% and 51.9%) .  
3.35.   Viet Nam will a lso retain tariffs across a number of  HS Chapters and will give  better 
preferential market access for imports from India for a number of them through lower average 
preferential tariffs than the corresponding MFN average. The highest average preferential rates are 
found in HS Chapters 22 (49.9% compared with a MFN aver age of 55.4%), 24 (preferential and 
MFN average of 47.1%), 87 (29.3%), 93 (28.1%) and 71 (27.9%) . 
3.36.   Finally, Indonesia will retain tariffs across all HS Chapters. It will also give better 
preferential access for imports from India but mainly across Chapters 25-97 (industrial goods). In 
agriculture, its highest average preferential (and MFN) tariffs are found in Chapters 22 
(preferential average of 118.1% compared to the MFN average of 118.5%)  and 21  (49.7% 
compared with 50.6%) , while under Chapters 25 -97 the highest average preferential tariffs are in 
93 (15% for both preferential and MFN averages) , and 61  (12.2% and 14.6%), 62 (12.5% and 
14.3%) and 63 (11.3% compared to 12.2%) . WT/COMTD/RTA/8/1  
 
- 24 - 
 
  Chart 3.1.(D -F) ASEAN Member states: Average of Dutiable rates, by HS Chapter.  
 
D. Malaysia
HS 01 -24 HS 25 -97
MFN PreferentialF.The Philippines
HS 01 -24 HS 25 -97E. Myanmar
HS 01 -24 HS 25 -9701020304050
01
02
03
04
07
08
09
*22
24
25
28
29
32
34
35
36
38
39
40
48
52
54
55
56
57
58
59
60
61
62
63
64
68
69
70
72
73
76
82
84
85
87
93
94
96Average rate of duty (%)
036912151821242730
03
04
05
06
07
08
09
10
11
12
13
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
32
33
34
35
36
37
38
39
40
41
42
44
48
49
50
51
52
53
54
55
56
58
59
61
62
64
65
66
68
69
70
71
72
73
74
76
78
79
81
82
83
84
85
86
87
89
90
92
93
96
97
0510152025303540
01
02
03
04
06
07
08
09
10
11
12
15
16
17
18
19
20
21
22
23
24
28
29
30
32
33
34
38
39
40
42
44
46
48
49
52
54
55
56
57
58
61
62
63
64
68
69
70
72
73
74
76
83
84
85
87
90
91
94
96Average rate of duty (%)
 
* Includes specific duties.  
Note:  For the calculation of averages, specific rates are excluded and the ad valorem  parts of alternate 
rates are included . 
Source:  WTO Secretariat estimates based on data provided by the ASEAN Secretariat and WTO -IDB. WT/COMTD/RTA/8/1  
 
- 25 - 
 
  Chart 3.1.(G-H) ASEAN member states: Average of dutiable rates, by HS Chapter  
 
G. Thailand
HS 01 -24 HS 25 -97
MFN PreferentialH. Viet Nam
HS 01 -24 HS 25 -9701020304050607080
01
02
03
04
05
06
07
08
09
10
11
12
14
15
16
17
18
19
20
21
22
23
24
25
27
28
30
32
33
34
35
38
39
40
41
42
43
48
50
51
52
53
54
55
56
57
59
61
62
63
64
65
67
68
69
70
71
72
73
74
82
83
84
85
87
90
95
96Average rate of duty (%)
06121824303642485460
03
04
09
12
13
15
16
17
18
19
20
21
22
23
24
25
27
28
29
30
31
32
33
34
35
36
38
39
40
41
42
43
48
49
52
53
54
55
56
58
59
60
61
62
63
64
65
67
68
69
70
71
72
73
74
76
82
83
84
85
87
89
93
94
95
96Average rate of duty (%)
 
Note:  For the calculation of averages, specific rates are excluded and the ad valorem  parts of alternate 
rates are included . 
Source:  WTO Secretariat estimates based on data provided by the ASEAN Secretariat and WTO -IDB. WT/COMTD/RTA/8/1  
 
- 26 - 
 
  Chart 3.1.(I) Indonesia: Average of dutiable rates, by HS Chapter   
 
A. HS 01-24
0102030405060708090100110120
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
02468101214161820
25
27
28
29
30
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
78
79
80
82
83
84
85
87
89
90
91
92
93
94
95
96
97B. HS 25-97
MFN Preferential
 
Note:  For the calculation of averages, specific rates are excluded and the ad valorem  parts of alternate 
rates are included  
Source:  WTO Secretariat estimates based on data provided by the ASEAN Secretariat and WTO -IDB. 
 
3.1.3.1.2   India  
3.37.   Table 3.4 shows tariff elimination by India by HS Section. India will maintain tariffs in all 
HS Sections except XIV , XIX and XXI for imports from all its ASEAN partners once the Agreement 
is fully implemented. The largest number of lines remaining subject to duties are found in 
HS Sections XI (textiles), VI (chemicals ), VII (plastics and rubber) , II (vegetables ) and IV  
(prepared foods ). The average rates for products remaining subject to duty range from 5% up to 
54.3% In Section  IV.  WT/COMTD/RTA/8/1  
 
- 27 - 
 
  Table 3.4 India: Tariff elimination under the Agreement, by HS Section  HS. Section  MFN 2010  Tariff Phase -Out 
Avg. Rate  Brunei Darussalam  Philippines  Rest of ASEANa Average (%)  
No. of Lines  
Duty -Free 
Lines  Duty -Free Lines  
Remain 
Dutiable  Duty -Free Lines  
Remain 
Dutiable  Duty -Free Lines  
Remain 
Dutiable  01-Jan-10 
01-Jan-13 
31-Dec-13 
31-Dec-16 
01-Jan-10 
31-Dec-18 
01-Jan-21 
01-Jan-10 
01-Jan-13 
31-Dec-13 
31-Dec-16 
I 30.2 349 1  8 238 3 99  246 3 99  8 238 3 99 30.4 
II 35.4 558 24  12 142 97 283  157 94 283  12 142 97 283 42.8 
III 17.7 119 23   21 17 58  21 17 58   21 17 58 19.3 
IV 43.8 407    129 44 234  129 44 234   129 44 234 54.3 
V 5.8 313 10  199 60 3 41  258 3 42  198 60 3 42 7.9b 
VI 8.5 2,233  7 1 131 1,551  27 516 1 1,682  27 516 1 131 1,551  27 516 5.4 
VII 9.6 585 2  3 126 86 368  129 86 368  3 126 86 368 6.6 
VIII 7.5 134 33   39 2 60  39 2 60   39 2 60 5.0 
IX 9.1 193   35 141 15 2  176 15 2  35 141 15 2 5.0 
X 9.2 273 14  17 195 22 25  212 22 25  17 195 22 25 6.0 
XI 9.6 1,871  7 14 24 743 405 678 14 767 405 678 14 24 743 405 678 6.4 
XII 10.0 105    34 1 70  34 1 70   34 1 70 5.1 
XIII 9.3 263  3 27 199 6 28 3 226 6 28 3 27 199 6 28 5.4 
XIV 8.8 91 8 5 3 75   5 78   5 3 75   0.0 
XV 7.0 1,259  10  198 974 33 44  1,172  33 44  198 974 33 44 5.7 
XVI 7.0 1,659  173  21 1,022  263 180  1,043  263 180  21 1,022  263 180 5.8 
XVII 20.7 263 10  7 136 7 103  143 7 103  7 136 7 103 32.0 
XVIII  7.6 353 37   281 23 12  281 23 12   281 23 12 6.7 
XIX 10.0 20    20    20     20    
XX 10.0 214    185 14 15  185 14 15   185 14 15 8.0 
XXI 10.0 17  3  14   3 14   3  14    
Total  12.0 11,279  359 26 685 6,325  1,068  2,816  26 7,012  1,065  2,817  26 684 6,325  1,068  2,817  15.8 
a Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, Singapore, Thailand and Viet Nam.  
b The average duty rate for Brunei is 8.0.  
Note:  For the calculation of averages, specific rate s are excluded and the ad valorem  parts of alternate 
rates are included.  
 Based on HS 2007 nomenclature.  
Source:  WTO estimates based on data provided by India and the WTO -IDB. 
 
3.38.   Chart 3. 2 shows India's average tariffs remaining once the Agreement is imple mented by 
HS Chapter. India retains preferential tariffs across most HS Chapters with tariffs in agriculture 
(HS 1 -24) considerably higher than in industrial products. Moreover, while average preferential 
tariffs are lower in many industrial Chapters than the corresponding MFN average, this is not the 
case for most agricultural chapters suggesting fewer preferential tariff concessions in agriculture 
than in industrial products. The highest average preferential tariffs (equivalent to the MFN 
average) are fou nd in HS 22 (preferential and MFN average of 149%), 17 (60%), 10 (57.5%),  and 
6 (50%).  WT/COMTD/RTA/8/1  
 
- 28 - 
 
  Chart 3.2 India: Average of dutiable rates, by HS Chapter  
 
0102030405060708090100110120130140150
01
02
03
04
06
07
08
09
10
11
12
14
15
16
17
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19
20
21
22
23
24
25
27
28
29
30
31
32
33
34
35
36
37
38
39
40
42
44
48
49
51
52
53
54
55
57
59
61
62
63
64
67
68
69
70
73
74
76
83
84
85
87
90
94
95
96Average rate of duty (%)
0102030405060708090100110120130140150
01
02
03
04
06
07
08
09
10
11
12
14
15
16
17
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19
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21
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24
25
27
28
29
30
31
32
33
34
35
36
37
38
39
40
42
44
48
49
51
52
53
54
55
57
59
61
62
63
64
67
68
69
70
73
74
76
83
84
85
87
90
94
95
96Average rate of duty (%)India -ThePhilippines
0102030405060708090100110120130140150
01
02
03
04
06
07
08
09
10
11
12
14
15
16
17
18
19
20
21
22
23
24
25
27
28
29
30
31
32
33
34
35
36
37
38
39
40
42
44
48
49
51
52
53
54
55
57
59
61
62
63
64
67
68
69
70
73
74
76
83
84
85
87
90
94
95
96Average rate of duty (%)India -Rest of ASEANa
HS 01 -24 HS 25 -97
MFN PreferentialIndia -Brunei Darussalam
HS 01 -24
HS 01 -24 HS 25 -97HS 25 -97
 
a Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, Singapore, Thailand and Viet Nam.  
Note:  For the calculation of averages, specific rates are excluded and the ad valorem  parts of alternate 
rates are included.  
Source:  WTO Secretariat estimates based on data provided by India and WTO -IDB. 
 WT/COMTD/RTA/8/1  
 
- 29 - 
 
  3.1.4   Tariff rate quotas  
3.39.   3.39. Tariff rate quotas are maintained under the Agreement  by Malaysia on imports under 
18 lines at the HS ten -digit level . The products relate to pigmeat, live poultry  and offal , milk and 
cabbage. The in-quota rates for these products are zero while the out of quo ta duties which are 
the current  MFN rates range from 20% to 50% depending on the product (Annex II below). There 
are no details in the Agreement however on the in quota quantities for these products, whether 
the TRQ quantities are to be increased over time  or if the out of quota tariff is to decline over time . 
3.2  Rules of origin  
3.40.   Rules of origin are covered by Article 7 and Annex 2 of the Agreement.  Under Annex 2 
originating products and those eligible for preferential tariff treatment are those that are wholly  
obtained or produced in the exporting Party as defined in Rule 3 or products not wholly produced 
or obtained in the exporting Party provided t hat they fulfil the requirement in Rule 4 which is that 
the regional value content (R VC referred to as AIFTA cont ent) of the product is not less than 35% 
of the fob value and the non -originating materials have undergone at least a change in tariff 
sub-heading and provided that the final process of manufacture is performed in the territory of the 
exporting Party.  RVC can be calculated using either the direct method or the indirect method as 
defined in Rule 4. The value of non -originating materials is defined as the c .i.f. value at the time of 
import of the materials, parts or produce, or the earliest ascertained price paid for the materials, 
parts or produce of undetermined origin in the territory of the Party where the working or 
processing takes place.  Unless otherwise provided for, products which are considered to comply 
with the rules of origin requirements of the A greement and are used in a Party as materials for a 
product which is eligible for preferential treatment under the Agreement shall be considered as 
products originating in that Party where working or processing took place (Rule 5). 
Notwithstanding the prov isions of Rule 4, products which satisfy the product specific rules of origin 
(which are found in Appendix B) shall be considered as originating from that Party where working 
or processing of the product has taken place . Appendix B however was to be finali zed following 
negotiations between the Parties; according to the Parties, while negotiations have been held, 
Appendix B remains "work in progress".   
3.41.   Minimal operations and process which do not confer origin are listed in Rule 7 and include 
operations to en sure the preservation of products in good condition during transport and storage, 
simple operations, simple assembly and disassembly, slaughter and mere dilution with water or 
other substances that do not materially alter the characteristics of the product . For textiles and 
textile products listed in Appendix C to Annex 2 , the operations in Rule 7 (b) will not confer 
origin .18 
3.42.   Products are to be transported directly from the exporting to importing Parties including by 
passing through the territory of any of the Parties to the Agreement or without passing through 
the territory of any non -party.  Where transit through one or more intermediate non parties takes 
place, justification should be provided that it is for geographical reasons or by consideration 
related  exclusively to transport requirements, the products have not entered into  trade or 
consumption there and have not undergone any operation there other than unloading and 
reloading or any operation required to keep them in good condition  (Rule 8) . Rules 9, 10 and 11 
specify how respectively packing and packing materials, accessories, spare parties, tools and 
instructional or other information material, and indirect materials are to be treated when 
determining the origin of a product.  
3.43.   For a claim that a produ ct is eligible for preferential treatment under the Agreement, it must 
be accompanied by a certificate of origin issued by a government authority designated by the 
exporting Party and notified to the other Party in accordance with the Operational Certifica tion 
Procedures as set out in Appendix D (Rule 13).  The Certificate must be issued upon export or 
within 3 working days from the date of export  and may be issued retroactively in exceptional cases 
(within 12  months of date of shipment) (Article 10 of Appen dix D).  Certificates may be issued 
                                                
18 The products include fibres and yarns in HS Chapters 50 -55; fabric/carpets and other textile floor 
coverings, special yarns, twine, cordage, and ropes and cables and articles thereof in HS Chapters 50 -60; and 
apparel and clothing accessories and other made up textiles articles in HS Chapters 30, 39, 42, 61 -66, 70, 87, 
88, 91, 94 -96. WT/COMTD/RTA/8/1  
 
- 30 - 
 
  following pre -export verification by the exporting authority.  The result of the verification, subject 
to review periodically or when appropriate, shall be accepted as t he supporting evidence in 
verifying the origin of the  product concerned to be exported thereafter (Article 4 of Appendix D).  
The importing authority may request verification of the origin of the imported goods retroactively 
either randomly or if it has reason to doubt the authenticity of the certificate or t he origin of the 
good or its parts.  Such verification shall be carried out promptly by the issuing authority, which 
will respond within 3 months of receipt of the request for verification. In case of reasonable doubt, 
the Customs Authority of the importing  Party may suspend the provision of preferential treatment 
while awaiting the results of the verification. It may however release the goods to the importer 
subject to any administrative measures deemed necessary provided they are not subject to import 
prohibition or restriction and there is no suspicion of fraud. The verification and determination of 
origin must be completed and the result communicated to the issuing authority within six months  
(Article 16 of Appendix D).   
3.44.   The Annex on Rules of Origin and t he Operational Certification Procedures may be reviewed 
and modified, as and when necessary, upon the request of a Party and as agreed by the Joint 
Committee  (Rule 14 of Annex 2) . 
3.3  Export duties and charges, and quantitative restrictions  
3.45.   There are no provis ions per se on export duties and charges in the Agreement.  The Parties 
commit to not institute or maintain any non -tariff measure on the export or sale for export of 
goods destined for the territory of the other Parties, except in accordance with their WTO  rights 
and obligations or other provisions in the Agreement.  For those non -tariff measures that are 
permitted according to these provisions, the Parties agree to ensure transparency and full 
compliance with their obligations under the WTO Agreement with a  view to minimizing possible 
distortions to trade to the maximum extent possible (Article 8:1).  
3.4  Regulatory Provisions of the Agreement  
3.4.1   Standards  
3.4.1.1   Sanitary and phytosanitary measures  
3.46.   Under Article 8 (paragraph 2), the Parties reaffirm their rights and obliga tions under the 
WTO Agreement on the Application of Sanitary and Phytosanitary Measures, including notification 
procedures on the preparation of relevant regulations to reduce their negative effect on trade as 
well as to protect human, animal or plant life  or health.  Each Party shall designate its contact point 
for responding to queries related to Article 8 (which also covers technical barriers to trade and 
other non -tariff measures).  
3.4.1.2   Technical barriers to trade  
3.47.   Under Article 8 (paragraph 2), the Parties re affirm their rights and obligations under the 
WTO Agreement on Technical Barriers to Trade.  Each Party shall designate its contact point for 
responding to queries related to Article 8 (which also covers sanitary and phytosanitary and other 
non-tariff measu res). 
3.4.2   Safeguard mechanisms  
3.48.   Safeguard mechanisms are described in Article 10 of the Agreement.  The Parties may take 
global safeguards as provided for under Article XIX of the GATT 1994, the WTO Agreement on 
Safeguards, or bilateral safeguards under the Agre ement or safeguards under Article 5 of the 
Agreement on Agriculture.  While bilateral safeguard provisions are subject to the dispute 
settlement mechanism under the Agreement, global safeguards and agricultural safeguards are 
not subject to the Agreement on  Dispute Settlement under the Framework Agreement.  Finally, all 
official communications and documents exchanged between the Parties and with the Joint 
Committee shall be in writing and in English.  WT/COMTD/RTA/8/1  
 
- 31 - 
 
  3.4.2.1   Global safeguards  
3.49.   Under Article 10 of the Agreement each Pa rty which is a WTO Member retains its rights and 
obligations under Article XIX of GATT 1994 and the Agreement on Safeguards to the WTO 
Agreement. Furthermore, any safeguard action taken by the Parties is not subject to the Dispute 
Settlement Mechanism unde r the Agreement.  
3.4.2.2   Bilateral safeguards  
3.50.   Under paragraph 2 of Article 10 of the Agreement bilateral safeguard measures may be 
taken by the Parties on a good within the t ransition period for implementation of tariff reduction 
commitments for that good. The tra nsition period is defined as beginning from the date of entry 
into force of the Agreement and ending five years from the date of completion of tariff reduction or 
elimination commitments for that good.  
3.51.   Safeguard measures are permitted if, as an effect of t he obligations incurred by a Party 
under the Agreement, a good is being imported from the other Parties to which tariff concessions 
were made for that good in such increased quantities, absolute or relativ e to domestic production, 
and u nder such conditions  as to substantially cause or threaten to cause serious injury to the 
domestic industry of the importing Party that produces like or directly competitive goods in its 
territory. If the Party imposes a safeguard, it may suspend the further reduction of tari ffs as 
envisaged by the Agreement for the good;  or increase the tariff rate on the good concerned to a 
level not to exceed the lesser of the applied MFN tariff on the good in effect at the time the action 
is taken or on the day immediately preceding the da te of entry into force of the Agreement.  
3.52.   The procedures to be followed in applying a provisional or definitive bilateral or safeguard 
are detailed in paragraph 6 and follow those under the WTO Agreement on Safeguards except for 
quantitative restriction mea sures set out in Articles 5,  and 7;  in addition the procedures in 
Articles  9, 13 and 14 of the WTO Agreement on Safeguards  do not apply . The measure shall not be 
applied against a good originating in the territory of a Party as long as its share of the goo ds 
imported in the Party taking the measure does not exceed 3% of the total imports of that good 
from the other Parties (paragraph 7 of Article 10).  
3.53.   A bilateral safeguard may be maintained for an initial period of up to three years, and may 
be extended for  a period not exceeding one year if it is determined according to the procedures in 
paragraph 6 (described above)  that the measures continue to be necessary to prevent or remedy 
serious injury and to facilitate adjustment and that there is evidence that th e domestic industry is 
adjusting.  Notwithstanding these provisions, however, the measure will terminate at the end of the 
transition period for the good concerned.  Once it is terminated, the tariff rate for that good shall 
be the rate it would have been on  that date under the tariff reduction and elimination 
commitments in the Agreement had the measure not been applied (paragraph 10).  
3.54.   To determine the substantially equivalent level of concessions (as in Article 8 of the 
Safeguards Agreement) to that existin g under the Agreement between the Party taking the 
measure and the exporting Parties that will be affected by the measure, the Parties shall seek the 
good offices of the Joint Committee established under Article 17 of the Agreement before the 
suspension of  equivalent concessions. Any proceedings arising from the good offices are to be 
completed within 90 days from the date on which the bilateral safeguard measure was applied 
(paragraph 8).  Failing agreement within this time period, the Parties concerned sha ll be free to 
suspend the application of tariff concessions under the Agreement, which is substantially 
equivalent to the bilateral safeguard on originating goods of the Party applying the measure 
(paragraph 9).   
3.55.   Bilateral safeguards may not be applied on a good to which actions are being applied 
pursuant to Article XIX of GATT 1994 and the Agreement on Safeguards or Article 5 of the 
Agreement on Agriculture.  Where a Party wishes to apply safeguards through the 
above -mentioned provisions, it shall first ter minate the bilateral safeguard before taking safeguard 
action under the provisions above.  The Parties indicate that no bilateral safeguards have been 
taken under the Agreement so far.  WT/COMTD/RTA/8/1  
 
- 32 - 
 
  3.4.2.3   Agricultural safeguards  
3.56.   The Agreement (Article 10) permits the Parties t o take safeguard action under Article 5 of 
the WTO Agreement on Agriculture.  Such safeguards shall not however be subject to the Dispute 
Settlement Mechanism under the Framework Agreement.  The Parties indicate that no such 
safeguards have been taken to dat e. 
3.4.2.4   Safeguards for balance of payments reasons  
3.57.   Under Article 11 of the Agreement the Parties are permitted to take measures for balance of 
payments purposes.  A Party taking such measures shall do so in accordance with the conditions 
established under Articl e XII of the GATT 1994 and the Understanding on Balance of Payments 
Provisions of the GATT 1994 in Annex 1A to the WTO Agreement.  
3.4.3   Anti-dumping and countervailing measures  
3.58.   There are no provisions in the Agreement on anti -dumping and countervailing measures.  
The Parties indicate they will apply the provisions of the WTO Agreements in case of injury caused 
by dumped or subsidized imports.  In the Framework Agreement on Comprehensive Co -operation 
between the Parties signed in October 2003, however, the Parties i n Article 3 indicate that 
negotiations among the Parties to establish the India -ASEAN Regional Trade and Investment Area 
would include disciplines on subsidies and countervailing measures and anti -dumping measures 
based on the existing WTO Agreements.  According to the Parties no such negotiations have  taken 
place to date.   
3.4.4   Subsidies and State -aid 
3.59.   There are no provisions in the Agreement on subsidies or State -aid. In the Framework 
Agreement on Comprehensive Co -operation between the Parties signed in October 2003, however, 
the Parties in Article 3 indicate that negotiations among the Parties to establish the India -ASEAN 
Regional Trade and Investment Area would include dis ciplines on subsidies based on existing WTO 
Agreements. According to the Parties no such n egotiations have taken place to date.  
3.4.5   Customs -related procedures  
3.60.   In Article 14 the Parties commit to endeavour to apply their customs procedures in a 
predictable, consistent and transparent manner.  They recognize the importance of improving 
transparency in  customs procedures and shall endeavour to provide, at the request of an 
interested person, as expeditiously and accurately as possible, information relating to their 
customs procedures to the person concerned as well as any other pertinent information whi ch it 
considers the interested person should be made aware of.  
3.61.   For prompt customs clearance of goods traded among the Parties, each Party, recognizing 
the significant role of customs authorities and the importance of customs procedures in promoting 
trade f acilitation, shall endeavour to:  simplify its customs procedures and harmonize them to the 
extent possible with relevant international standards and recommended practices such as those 
made under the auspices of the World Customs Organization.  
3.4.6   Other regula tions  
3.62.   Article 15 requires the Parties to take such reasonable measures as may be available to 
them to ensure observance by state, regional and local governments and authorities within its 
territories with the obligations and commitments under the Agreement . 
3.5  Sector -Specific Provisions of the Agreement  
3.63.    There are no sector speci fic provisions in the Agreement.  WT/COMTD/RTA/8/1  
 
- 33 - 
 
  4  GENERAL PROVISIONS O F THE AGREEMENT  
4.1  Transparency  
4.1.  Article X of GATT 1994 is incorporated mutatis mutandis into and form an integral part of the 
Agreemen t (Article 5).  
4.2  Current payments and capital movements  
4.2.  There are no provisions in the Agreement on current payments and capital movements.  
Safeguards for balance of payments reasons are permitted by Article  11 (Section 3.4.2.5 above).  
4.3  Exceptions  
4.3.  Under Artic le 12 the Parties retain their rights and obligations under Article XX of GATT 1994, 
which shall be incorporated mutatis mutandis into and form an integral part of the Agreement. In 
this regard the Parties have signed an Understanding on Article 4 of the A greement on Trade in 
Goods under the Framework Agreement on Comprehensive Economic Co -operation (the 
Understanding , signed on 13 August 2009 ) under which they affirm their understanding that their 
commitments under Article 4 (Tariff Reduction and Eliminati on) of the Agreement do not prevent 
them from taking measures in conformity with Article 12 of the Agreement.  They also note their 
understanding that this may include measures based on domestic laws and regulations taken in 
accordance with the Basel Conven tion on the Control of Transboundary Movements of Hazardous 
Wastes and their Disposal, or other agreements as provided for in Article 16 of the Agreement 
(relation to other agreements).  
4.4.  Article 13 permits the Parties to take security exceptions.  Nothing in  the Agreement will (a) 
require them to furnish any information whose disclosure is considered to be contrary to its 
essential security interests; (b) prevent them from taking any action which it considers necessary 
for the protection of it essential secur ity interests including action relating to fissionable materials 
or materials from which they are derived, action relating to traffic in arms, ammunition and 
implements of war and to traffic in other goods and materials carried out directly to indirectly t o 
supply a military establishment, action taken to protect critical communications infrastructure from 
deliberate attempts to disable or degrade such infrastructure , action taken to protect critical 
communications infrastructure from deliberate attempts in tended to disable or degrade such 
infrastructure and action taken in time of war or other emergency in international relations; and 
(c) prevent the parties from taking any action in pursuance of their obligations under the 
United  Nations Charter for the ma intenance of international peace and security.  
4.4  Accession and Withdrawal  
4.5.  There are no provisions on accession by third parties.  Article 24 provides that the Agreement 
will remain in force until either India or ASEAN Member States collectively give written n otice of 
their intention to terminate it.  In such a case the Agreement will terminate 12 months following 
the date of notice of termination.  
4.6.  Amendments may be agreed in writing by the Parties which shall enter into force after all 
Parties have notified eac h other in writing of the completion of their internal procedures for the 
entry into force of the amendment. However, amendments to the tariff schedules (Annex I) and 
rules of origin (Annex 2) may be made by mutual agreement in writing by all Parties provi ded that 
the amendments are in accordance with any amendments to the Harmonized System and include 
no changes to the tariff rates applied on the originating goods from the other Parties in the tariff 
schedules to the Agreement (Article 21).  
4.5  Institutional f ramework  
4.7.  A Joint Committee was established by the Agreement (Article 17). Its functions are to review 
and submit a report to the Parties of the implementation and operation of the Agreement; consider 
and recommend to the Parties any amendments to the Agree ment; supervise and coordinate the 
work of all Sub -Committees established under the Agreement; and carry out other functions as WT/COMTD/RTA/8/1  
 
- 34 - 
 
  may be agreed by the Parties. The Joint Committee is composed of representatives of the Parties; 
and may establish Sub -Committee s to whom it may delegate respon sibility to and shall meet at 
such venues and times as mutually agreed by the Parties. The Parties indicate that no 
sub-committees have been established thus far.  
4.8.  Under Article 19 the Joint Committee was to meet within one y ear of entry into force of the 
Agreement and then biennially or otherwise as appropriate to review the Agreement to consider 
additional measures to enhance the Agreement and develop disciplines and negotiate agreements 
on relevant matters as may be agreed.  According to the Parties there have been no meetings of 
the Joint Committee to date.  
4.6  Dispute settlement  
4.9.  Article 18 indicates that unless otherwise provided in the Agreement, any dispute concerning 
the interpretation, implementation or application of the A greement shall be resolved through the 
procedures and mechanisms as set out in the ASEAN -India Agreement on Dispute Settlement 
Mechanism (DSM Agreement) signed under the Framework Agreement on Comprehensive 
Economic Co -operatio n on 13 August 2009.  It appli es to covered agreements: the Framework 
Agreement as well as the agreement on trade in goods under the Framework Agreement (dating 
from 2004), the Agreement and any agreement to be concluded between the Parties pursuant to 
the relevant provisions of the Fr amework Agreement unless provided otherwise therein (Article 1).  
To the extent that there is any conflict between the rules in the D SM Agreement  and any special or 
additional rules and procedures on dispute settlement in these other agreements, the latter will 
prevail.  In disputes involving rules and procedures under more than one of these covered 
agreements, if there is a conflict between special and additional rules and procedures of these 
covered agreements, the chair on consultation with the parties to the dispute, shall determine the 
rules and procedures to be followed for that dispute within ten days after a request by any party to 
the dispute  (Article 2:2) . The scope of the D SM Agreement also extends to measures affecting the 
operation of any covered agreement taken within a Party by central, regional or local governments 
or authorities, or non -governmental bodies in the exercise of powers delegated by central, regional 
or local governments or authorities (Article 2:3).  
4.10.   Although nothing in the Agreemen t prejudices the righ t of the Parties to have recourse to 
dispute settlement procedures available under any other treaty to which they are party, once 
dispute settlement proceedings have been initiated under either agreement, the forum selected by 
the comp laining Party shall be used to the exclusion of any other for the dispute (forum selection 
clause) (Article 2:5).19 
4.11.   Under Article 3 a Liaison Office must be set up by the Parties within 30 days of the 
completion of internal procedures to put the Dispute Set tlement Agreement into force . The Parties 
indicate that no liaison office has been set up thus far.  Unless otherwise provided for by the 
Dispute Settlement Agreement the submission of any request, notice or any other document to the 
designated office of an y Party shall be deemed to be the submission of that request, notice or any 
other document under the Dispute Settlement Agreement t o that Party.  
4.12.   Consultations may be requested in writing under Article 4 with respect to any dispute 
arising under the covered  agreements.  They should include details of the specific measure at issue 
and the factual and legal basis of the complaint. The request should be sent to the Party 
complained against and the other Parties. The Party complained against shall acknowledge rec eipt 
to all the Parties and shall accord due consideration and adequate opportunity for consultations if 
so requested.  It shall reply to the request within ten days of receipt and enter into consultations 
within no more than 30 days  (not more than 10 days for urgent cases including those concerning 
perishable goods)  from the receipt of the request with a view to reaching a mutually acceptable 
solution. If it fails to respond to the request  or fails to enter into consultations , the complaining 
party may dire ctly request the establishment of an arbitral panel.  Consultations shall be 
confidential and without prejudice to the rights of any Party in any further proceedings under the 
DSM Agreement or any other agreement selected by the Parties. The Parties to the dispute will 
                                                
19 The complaining party shall be deemed to have selected a forum when it has requested the 
establishment of, or referred a dis pute to, an arbitral panel in accordance with the Dispute Settlement 
Agreement or any other treaty to which the parties to the dispute are party.  WT/COMTD/RTA/8/1  
 
- 35 - 
 
  inform the other Parties of the outcome of the consultations.  They may request good offices, 
conciliation or mediation on a voluntary basis and can begin and be terminated at any time by any 
party to a dispute.  Furthermore, if the parties to a  dispute agree, good offices, conciliation or 
mediation proceedings may continue before any person or body as may be agreed by the parties 
to the dispute, while the dispute proceeds for resolution to an arbitral panel.  All proceedings 
involving good office s, conciliation or mediation, particularly positions taken by the parties to the 
dispute, shall be confidential and without prejudice to the rights of any party in any further 
proceedings under the Dispute Settlement Agreement or before any other forum sel ected by the 
Parties.  
4.13.   If consultations fail to settle a dispute within 60 days ( or 20 days in urgent cases) of receipt 
of the request, the complaining Party may make a written request to the Party complained against 
with a copy to the other Parties, to est ablish an arbitral panel.  The request should identify the 
specific measure concerned and the factual and legal basis for the complaint.  The arbitral panel 
will be established and perform its functions in accordance with the provisions of the  DSM 
Agreement and the Annex on the Rules and Procedures for the Arbitral Panel Proceedings.  A single 
arbitral panel, where feasible, shall be set up if more than one complaining party requests 
establishment of a panel related to the same matter.  
4.14.   The arbitral panel will consist of three arbitrators, one appointed by each Party within 
30 days of receipt of the request. If any Party fails to appoint an arbitrator, the arbitrator 
appointed by the other Party will act as sole arbitrator.  The third arbitrator is appointed thro ugh 
agreement between the parties within 30 days from the appointment of the second arbitrator, and 
shall act as Chair.20 The arbitrator must have expertise or experience in law, international trade, 
other matters covered by the covered agreements or the re solution of disputes arising under 
international trade agreements  (Article 7) . The panel will consult regularly with the parties to the 
dispute and provide them with adequate opportunities to reach a mutually satisfactory resolution 
(Article 10). Third par ties who have notified their interest in the dispute in writing to the parties 
will have an opportunity to make written submissions to the panel which may also be given to the 
parties to the dispute and be reflected in the report of the arbitral panel.  If a third party feels that 
a measure that is the subject of an arbitral panel nullifies or impairs its benefits under the covered 
agreements, it may have recourse to normal dispute settlement proceedings under the DSM 
Agreement  (Article 8) . 
4.15.   Unless the partie s agree otherwise, the arbitral panel shall present its interim report within 
90 days of its establishment.  The report will include a description, summarizing the arguments of 
the parties, its findings on the facts of the case and on the applicability of t he provisions of the 
covered agreements, its determinations on the consistency of the measure at issue with the 
covered agreements and on whether the party complained against has otherwise failed to carry 
out its obligations under the covered agreements.  Written comments from the parties on the 
interim report may be submitted within 14 days of its presentations (Article 12).  The final report 
shall be presented within 30 days of the presentation of the interim report (120 days from the date 
of the establishm ent of the arbitral panel or 90 days in urgent cases) and will include a discussion 
on the comments by the parties to the dispute on the latter.  Delays in the presentation of the final 
report must be communicated to the parties along with the reasons for t he delay but in any case 
the final report must be issued within 180 days  (or 120 days in case of agency)  of the 
establishment of the arbitral panel.  The final report will be binding on the parties and will be made 
publicly available ten days after it is pr esented to the parties to the dispute (Article 13).  
4.16.   If the panel determines in its final report that the party complained against has not 
conformed to its obligations under the relevant covered agreements, it shall recommend that the 
measure be brought int o conformity with the covered agreements and may suggest ways in which 
the recommendations are to be implemented.  The party complained against shall promptly comply 
with the award made in the final report.  It will notify the complaining party within 20 day s of the 
issuance of the award,  of the period of time required to implement the award.  If the period is 
                                                
20 If there is no agreement on the Chair within 30 days of the appointment of the second arbitrator, the 
chair will be jointly appointed by the two arbitrators within a further period of 30 days. Failing this, the parties 
to the dispute shall consult each other to jointly appoint the chair within a further 30 days.  The Chair shall not 
be a national of any party to the dispute and shall not have his or her usual place of residence in the territory 
of, nor be employed by, any part to the dispute, nor have dealt with the referred matter in any capacity, unless 
the parties to the dispute agree otherwise.  WT/COMTD/RTA/8/1  
 
- 36 - 
 
  unacceptable, the complaining party may refer the matter to an arbitral panel to determine the 
reasonable period for implementation and inform the parti es of its decision within 30 days 
following referral to it. If the complaining party still believes this to be impracticable, it shall not , 
later than the expiry of that implementation period, enter into consultations with the complaining 
party to finding mutually satisfactory compensation. If no satisfactory compensation has been 
agreed within 20 days after the expiry of the implementation period, the complaining party may 
request an arbitral panel to determine the appropriate level of suspension of conces sions or 
benefits under the covered agreements in respect of the party complained against. If the 
complaining party feels that the party complained against has failed to comply with the award 
within the implementation period, it may refer the matter to an arbitral panel to confirm the failure 
and to determine the appropriate level of suspension of concessions or benefits under the covered 
agreements in respect of the party complained against. To the extent possible, the arbitral panels 
established under Art icle 15 will be composed of arbitrators from the original panel. If this is not 
possible, then the arbitrators of such arbitral panel shall be appointed pursuant to paragraphs 2 
and 3 of Article 7. The award of the panel will be  binding  on all the parties to the dispute  
(Article  15). However, if the party complained against considers that the suspension of concessions 
or benefits is inconsistent with the provisions of Article 15:4 it may refer the matter to an arbitral 
panel which will issue its award withi n 45 days of the referral unless otherwise agreed by the 
parties.  The award will be binding on all the parties  to the dispute  (Article 16).  
4.17.   The suspension of concessions or benefits awarded by the arbitral panel may only be 
implemented after the complainin g party notifies the party complained against and all other 
Parties of its intention to do so.  The party complained against and the other Parties will be 
informed of the commencement of the suspension  and which concessions or benefits under the 
covered agr eements would be suspended.  In considering what concessions of benefits are to be 
suspended, the complaining party shall consider that the suspension will be temporary and will be 
discontinued when the parties reach a mutually satisfactory resolution to th e dispute or where the 
other party complies with the award; restricted to the same l evel of nullification or impair ment 
that is attributable to the failure to comply with the award; and restricted to same sector or 
sectors as those in which the arbitral pa nel has found the nullification or impairment.  If it is not 
practicable or effective to suspend benefits or concessions in such sector or sectors, the 
complaining party may do so in other sectors of the covered agreements ( Article 16).  
4.7  Relationship with o ther agreements concluded by the Parties  
4.18.   Article 16 of the Agreement reaffirms the Parties rights and obligations towards each other 
under the WTO Agreements, and other agreements to which they are party.  Non WTO -Members 
are als o required to abide by their  accession commitments to the WTO.  Furthermore, nothing in 
the Agreement shall be construed to derogate from the rights or obligations of the Parties under 
the Agreement and any other agreements to which the Parties are party.  In the event of any 
inconsist ency between this Agreement and any other agreements to which two or more Parties are 
party, such Parties shall immediately consult with a view to finding a mutually satisfactory 
solution. Such consultations have not been held thus far according to the Par ties The Agreement 
will not apply to any agreement among ASEAN member states or to any agreement between an 
ASEAN member state and India unless otherwise agreed by the parties to that agreement.  
4.19.   Table 4.1 below shows regional  trade agreements to which the Parties are party (notified 
and not notified).   
Table  4.1 ASEAN and India: Participation in other RTAs (notified and non -notified in 
force), as of 4 November 2016  
RTA Name  Date of 
entry into 
force  Coverage  GATT/WTO Notification  
Year WTO Provision  
ASEA N Member States - Collectively  
ASEAN - India 01-Jul-15 Services  2010 GATS Art. V  
ASEAN - Australia - New 
Zealand  01-Jan-10 Goods & 
Services  2010 GATT Art. XXIV & GATS 
Art. V  
ASEAN - Republic of Korea  01-Jan-10 
14-Oct-10 Goods  
Services  2010 Enabling Clau se, GATT Art. 
XXIV & GATS Art. V  WT/COMTD/RTA/8/1  
 
- 37 - 
 
  RTA Name  Date of 
entry into 
force  Coverage  GATT/WTO Notification  
Year WTO Provision  
ASEAN - China  01-Jan-05 
01-Jul-07 Goods  
Services  2005 
2008 Enabling Clause  
GATS Art. V  
ASEAN - Japan  01-Dec-08 Goods  2009 GATT Art. XXIV  
ASEAN Free Trade Area (AFTA)  01-Jan-93 Goods  1992 Enabling Clause  
ASEAN Framework Agreement 
on Services (AFAS)  01-Jan-93 Services  Not Notified  
Individual ASEAN Member States  
Republic of Korea - Viet Nam  20-Dec-15 Goods & 
Services  2016 GATT Art. XXIV & GATS 
Art. V  
Singapore - Chinese Taipei  19-Apr-14 Goods & 
Services  2014 GATT Art. XX IV & GATS 
Art. V  
Chile - Viet Nam  01-Jan-14 Goods  2015 GATT Art. XXIV  
Gulf Cooperation Council (GCC) 
- Singapore  01-Sep-13 Goods & 
Services  2015 Enabling Clause & GATS 
Art. V  
Costa Rica - Singapore  01-Jul-13 Goods & 
Services  2013 GATT Art. XXIV & GATS 
Art. V 
Malaysia - Australia  01-Jan-13 Goods & 
Services  2013 GATT Art. XXIV & GATS 
Art. V  
Chile - Malaysia  25-Feb-12 Goods  2013 GATT Art. XXIV  
India - Malaysia  01-Jul-11 Goods & 
Services  2011 Enabling Clause & GATS 
Art. V  
New Zealand - Malaysia  01-Aug-10 Goods & 
Services  2012 GATT Art. XXIV & GATS 
Art. V  
Japan - Viet Nam  01-Oct-09 Goods & 
Services  2009 GATT Art. XXIV & GATS 
Art. V  
Peru - Singapore  01-Aug-09 Goods & 
Services  2009 GATT Art. XXIV & GATS 
Art. V  
China - Singapore  01-Jan-09 Goods & 
Services  2009 GATT Art. XXIV & GATS 
Art. V  
Japan - Philippines  11-Dec-08 Goods & 
Services  2008 GATT Art. XXIV & GATS 
Art. V  
Brunei Darussalam - Japan  31-Jul-08 Goods & 
Services  2008 GATT Art. XXIV & GATS 
Art. V  
Japan - Indonesia  01-Jul-08 Goods & 
Services  2008 GATT Art. XXIV & GATS 
Art. V  
Pakistan - Malaysia  01-Jan-08 Goods & 
Services  2008 Enabling Clause & GATS 
Art. V  
Japan - Thailand  01-Nov-07 Goods & 
Services  2007 GATT Art. XXIV & GATS 
Art. V  
Panama - Singapore  24-Jul-06 Goods & 
Services  2007 GATT Art. XXIV  & GATS 
Art. V  
Japan - Malaysia  13-Jul-06 Goods & 
Services  2006 GATT Art. XXIV & GATS 
Art. V  
Trans -Pacific Strategic 
Economic Partnershipa 28-May-06 Goods & 
Services  2007 GATT Art. XXIV & GATS 
Art. V  
Republic of Korea - Singapore  02-Mar-06 Goods & 
Services 2006 GATT Art. XXIV & GATS 
Art. V  
Jordan - Singapore  22-Aug-05 Goods & 
Services  2006 GATT Art. XXIV & GATS 
Art. V  
India - Singapore  01-Aug-05 Goods & 
Services  2007 GATT Art. XXIV & GATS 
Art. V  
Thailand - New Zealand  01-Jul-05 Goods & 
Services  2005 GATT Art. XXIV & GATS 
Art. V  
Thailand - Australia  01-Jan-05 Goods & 
Services  2004 GATT Art. XXIV & GATS 
Art. V  
United States - Singapore  01-Jan-04 Goods & 
Services  2003 GATT Art. XXIV & GATS 
Art. V  WT/COMTD/RTA/8/1  
 
- 38 - 
 
  RTA Name  Date of 
entry into 
force  Coverage  GATT/WTO Notification  
Year WTO Provision  
Singapore - Australia  28-Jul-03 Goods & 
Services  2003 GATT Art. XXIV & GATS 
Art. V  
EFTA - Singapore  01-Jan-03 Goods & 
Services  2003 GATT Art. XXIV & GATS 
Art. V  
Japan - Singapore  30-Nov-02 
02-Sep-07 Goods  
Services  2002 GATT Art. XXIV & GATS 
Art. V  
Asia Pacific Trade Agreement 
(APTA) - Accession of China  01-Jan-02 Goods  2004 Enabling Clause  
New Zealand - Singapore  01-Jan-01 Goods & 
Services  2001 GATT Art. XXIV & GATS 
Art. V  
Lao People's Democratic 
Republic - Thailand  20-Jun-91 Goods  1991 Enabling Clause  
Global System of Trade 
Preferences among Developing 
Countries (GSTP)b 19-Apr-89 Goods  1989 Enabling Clause  
Asia Pacific Trade Agreement 
(APTA)c 17-Jun-76 Goods  1976 Enabling Clause  
Protocol on Trade Negotiations 
(PTN)d 11-Feb-73 Goods  1971 Enabling Clause  
Chile - Thailand  05-Nov-15 Goods  Not Notified  
Malaysia - Turkey  01-Aug-15 Goods  Not Notified  
Peru – Thailand  
(Early Harvest ) 31-Dec-11 Goods  Not Notified  
India - Thailand Early Harvest  01-Sep-04 Goods  Not Notified  
Pakistan - Indonesia  n.a. Goods  Not Notified  
India  
ASEAN - India 01-Jul-15 Services  2010 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  
Republic of Korea - India 01-Jan-10 Goods & 
Services  2010 Enabling Clause, GATT Art.  
XXIV & GATS Art. V  
India - Nepal  27-Oct-09 Goods  2010 Enabling Clause  
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  
India - Singapore  01-Aug-05 Goods & 
Services  2007 GATT Art. XXIV & GATS 
Art. V  
India - Afghanistan  13-May-03 Goods  2010 Enabling Clause  
Asia Pacific Trade Agreement 
(APTA) - Accession of China  01-Jan-02 Goods  2004 Enabling Clause  
India - Sri Lanka  15-Dec-01 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 Goods  1976 Enabling Clause  
India - Thailand Early Harvest  01-Sep-04 Goods  Not Notified  
SAARC Agreement on Trade in 
Services (SATIS)  29-Nov-12 Services  Not Notified  
a Members are:  Brunei Darussalam, Chile, New Zealand and Singapore.  WT/COMTD/RTA/8/1  
 
- 39 - 
 
  b ASEAN States which are parties to the GSTP: Indonesia, Malaysia, Myanmar, Philippines, Singapore, 
Thailand, Viet Nam.  
c ASEAN State which is a party to APTA: Lao People's Democratic Republic.  
d  ASEA N State which is a party to the PTN: Philippines.  
n.a. Not available.  
Source:  WTO Secretariat.  
 
4.8  Government procurement  
4.20.   There are no provisions in the Agreement on G overnment procurement.   
4.9  Intellectual Property Rights  
4.21.   There are no provisions in the Agreemen t on intellectual property rights.  Under Article 3 of 
the Framework Agreement, however, the Parties state that they shall commence consultations on 
each others' trade regimes, including on intellectual property rights rules and regulations.  The 
Parties ind icate that such consultations have not been held to date.  WT/COMTD/RTA/8/1  
 
- 40 - 
 
  ANNEX 1  
1. Table A1.1 shows MFN and preferential rates in ASEAN countries for imports from India by 
total, agricultural and non -agricultural products. Brunei Darussalam's average MFN tariff was 3.5% 
in 2010 when the Agreement entered into force. The average was zero for agricultural products 
and 4% on non -agricultural products. Over 75% (75.4%) of Brunei's MFN tariff was duty free, 
97.7% for agricultural products and 71.8% for non -agricultural products . As a result of the 
Agreement entering into force, the overall average tariff fell to 3.2% for imports from India, and 
3.7% for non -agricultural products; as at 1 January 2013 these averages fell further to 2.6% 
overall and 3.7% for non -agricultural produ cts. Indian exp orters in 2010 therefore had a relative  
margin of preference of 8.6 % overa ll, zero for agriculture and 7.5%  for non-agriculture . The share 
of duty free lines for Indian exports remained unchanged, but is expected to rise to 82.6% by end 
of implementation on 1 January 2019 overall, 98.2% for agricultural products and 80.2% for 
non-agricultural products.  
2. In 2011 Cambodia's overall MFN tariff averaged 11.8% , 14.5% for agricultural products and 
11.3% for non -agricultural products. The share of du ty free lines was 13.7% overall, 11.6% for 
agricultural products and 14% for non -agricultural products. Under the Agreement the average 
tariff for imports from India fell to 10.6% overall, 13% for agricultural products and 10.3% for 
non-agricultural produc ts, giving Indian exporters a relative margin of preference of 10.2 % in 
2011 (10.3% in agricultural product exports and 8.9% for non agricultural exports) . The share of 
duty free tariff lines remained unchanged but will rise to 85.2% overall, 86.6% in agri culture and 
81% in non -agriculture by the end of implementation on 1 January 2021.  
3. Indonesia's average MFN applied tariff in 2010 was 7.6% overall, 11.3% for agricultural 
products and 7% for non -agricultural products. The share of duty free lines was 24% o verall, 13% 
for agricultural products and 25.7% for non -agricultural products. As a result of the Agreement in 
2010 the average tariff for imports from India fell to 6.9% overall, 10.7% for agriculture and 7% 
for non -agricultural products, giving Indian ex porters a rel ative margin of preference of 9.2% 
overall and 5.3% and 10%  respectively for agricultural and non -agricultural products. The share of 
duty free tariff lines was unchanged but is expected to rise to 50.4% overall and 61.7% and 
48.8% respectivel y for agricultural and non -agricultural products by the end of implementation of 
the Agreement by Indonesia on 1 January 2021.  
4. Lao PDR's overall average MFN applied tariff in 2011 was 10.3% overall, 19.3% for 
agricultural products and 8.9% for non -agricult ural products. None of its tariff was duty free. As 
part of the Agreement, its average tariff for imports from India fell to 8.8% overall, 16.8% for 
agricultural products and 7.5 % for non -agricultural products. Indian exporters thus had a rela tive 
margin o f preference of 14.6% overall, and 13% and 15.7 % for agriculture and non -agriculture. 
The share of duty free lines will rise to 77.5% overall, 46% and 82.5% by the end of 
implementation on 31 December 2021.  
5. Malaysia's average overall MFN tariff was 6% in 2010, 2.8% for agricultural products and 
6.4% for non -agricultural products. Overall, 63.8% of the tariff was duty free, with the 
corresponding share at 71.2% and 62.8% for agricutlure and non -agriculture. In 2010 its average 
tariff fo r imports from India fell to 5.4%, and 2.4 % and 5.8% respectively for agricultural products 
and non -agricultural products giving Indian exporters a rela tive margin of preference of 10% 
overall, 10.7% and 9.4 % in agriculture and non -agriculture. By the end of implementation on 
31 December 2019, the share of duty free tariff lines will ris e for imports from India to 82.3% 
overall, 90.3 % and 81.3% respectively for agricultural and non -agricultural products.  
6. In 2010 Myanmar's overall average MFN applied tariff was 5.5%. It averaged  8.8% and 
4.9% for agricultural products and non -agricultural products, respectively. Some 4.1% of its tariff 
was duty free, 9.9% and 3.1% for agricultural and non -agricultural products respectively. As 
Myanmar did not immediately begin implementing its ta riff liberalization commitments when the 
Agreement entered into force, there was no change in 2010 in its overall average tariff for imports 
from India. By the end of implementation on 1 January 2024, 73.6% of Myanmar's tariff will be 
duty free for imports  from India, 75.7% and 73.2% for agricultural and non -agricultural products 
respectively.  WT/COMTD/RTA/8/1  
 
- 41 - 
 
  7. In 2011 the overall average applied MFN rate of the Philippines was 6.4% overall, 10.2% 
and 5.7% respectively for agricultural and non -agricultural products. Some 5.1 % of its tariff was 
duty free, 0.2% for agriculture and 5.9% for non -agriculture. As a result of the entry into force of 
the Agreement, the overall average tariff for imports from India fell to 5.8%, and 9.8% and 5.1% 
for agricultural and non -agricultural products, respectively. Indian exporters of these products thus 
received a rela tive margin of preference of 9.4%, of which 3.9 % in agricultural products and 
10.5%  for non -agricultural products. The share of duty free lines for imports from India which 
were unchanged in 2011 will rise to 78.3% overall, 48.8% for agriculture and 83% for 
non-agricultural products by the end of implementation on 31 December 2022.  
8. Singapore had specific duties on 6 tariff lines  in 2010. Upon entry into force of the 
Agreement, th ese tariffs were eliminated for imports from India giving Indian exporters of these 
products a relative margin of preference of 100% . 
9. In 2010 Thailand's overall average MFN tariff was 12.8%, 30.1% for agriculture and 10% for 
non-agricultural products. Duty  free tariff lines covered 18.3%, 3.3% for agricultural and 20.7% 
for non -agricultural tariff lines. Upon entry into force of the Agreement, Thailand's overall average 
tariff for imports from India fell to 10.1%, 24.7% for agriculture and 7.9% for non -agriculture, 
giving Indian exporters a rela tive margin of preference of 21.1%, 17.9%  for agricultural exports 
and 21%  for non -agricultural exports. The share of duty free lines for imports from India rose 
marginally to 18.5% overall and to 20.9% for non -agricu ltural products; it was unchanged for 
agricultural products. By the end of implementation on 31 December 2019, the overall share of 
duty free lines is expected to rise to 75.7% overall, and 57.7% and 78.6% respectively for 
agricultural and non -agricultural  products.  
10. Viet Nam 's overall applied MFN tariff averaged 10.5% in 2010  and was 18.2% for 
agricultural products and 9.4% for non -agricultural products. The share of duty free lines was 
32.8%, 13.7% and 35.5% respectively for agricultural and non -agricultur al products. When the 
Agreement entered into force in 2010, average tariffs on imports from India fell to 10.2% overall, 
and 17.7% for agricultural products and 9.1% for non -agricultural products giving Indian exporters 
a rela tive margin of preference of 2 .9% (17.9% and 3.2 % for agricultural and non -agricultural 
exports). The share of duty free lines ho wever remained unchanged but is  due to rise to 73.3% 
overall by the end of implementation on 31 December 2024 (82.1% and 72.1% for agricultural 
and non -agricultural products respectively).  
Table A1. 1 ASEAN member states: Indicators of MFN tariff rates and preferential rates 
for imports from India.  
Origin 
of 
goods  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 
(%) 
Brunei Darussalam  
MFN 2010 3.5 14.3 75.4 0 5 97.7 4 14.4 71.8 
India 01-Jan-10 3.2 13.3 75.4 0.0 5.0 97.7 3.7 13.3 71.8 
  01-Jan-11 3.0 12.4 75.4 0.0 5.0 97.7 3.4 12.4 71.8 
  01-Jan-12 2.7 11.4 75.4 0.0 5.0 97.7 3.2 11.4 71.8 
  01-Jan-13 2.6 10.7 75.5 0.0 5.0 97.7 3.0 10.7 72.0 
  31-Dec-13 2.5 11.0 76.8 0.0 5.0 98.2 2.9 11.0 73.4 
  01-Jan-14 2.3 10.1 76.8 0.0 5.0 98.2 2.7 10.1 73.4 
  02-Jan-14 2.2 9.5 76.8 0.0 5.0 98.2 2.5 9.5 73.4 
  01-Jan-15 2.0 8.8 76.8 0.0 5.0 98.2 2.3 8.8 73.4 
  31-Dec-16 1.8 10.6 82.4 0.0 5.0 98.2 2.1 10.6 79.9 
  01-Jan-17 1.8 10.6 82.4 0.0 5.0 98.2 2.1 10.6 79.9 
  01-Jan-18 1.8 10.6 82.4 0.0 5.0 98.2 2.1 10.6 79.9 
  01-Jan-19 1.8 10.6 82.6 0.0 5.0 98.2 2.1 10.7 80.2 
Cambodia  
MFN 2011 11.8 13.6 13.7 14.5 16.4 11.6 11.3 13.2 14.0 
India 01-Jan-11 10.6 12.3 13.7 13.0 14.7 11.6 10.3 11.9 14.0 
  01-Jan-12 10.4 12.0 13.7 12.5 14.1 11.6 10.0 11.6 14.0 WT/COMTD/RTA/8/1  
 
- 42 - 
 
  Origin 
of 
goods  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 
(%) 
  01-Jan-13 9.2 10.6 13.7 11.2 12.6 11.6 8.9 10.3 14.0 
  01-Jan-14 8.9 10.3 13.7 10.6 12.0 11.6 8.6 10.0 14.0 
  01-Jan-15 7.7 8.9 13.7 9.3 10.5 11.6 7.4 8.6 14.0 
  01-Jan-16 7.4 8.6 13.7 8.8 9.9 11.6 7.2 8.4 14.0 
  01-Jan-17 6.5 7.5 13.7 7.8 8.8 11.6 6.3 7.3 14.0 
  01-Jan-18 5.2 6.1 13.7 5.9 6.7 11.6 5.1 6.0 14.0 
  31-Dec-18 1.9 10.2 81.5 1.8 12.2 85.0 1.9 10.0 81.0 
  01-Jan-19 1.7 9.3 81.5 1.7 11.5 85.0 1.7 9.1 81.0 
  01-Jan-20 1.6 8.6 81.5 1.6 10.8 85.0 1.6 8.4 81.0 
  01-Jan-21 1.4 7.8 81.5 1.5 9.9 85.0 1.4 7.5 81.0 
  31-Dec-21 0.9 6.1 85.2 1.1 8.5 86.6 0.9 5.8 85.0 
Indonesia  
MFN 2010 7.6 10.0 24.0 11.3 13.1 13.0 7.0 9.4 25.7 
India 01-Jan-10 6.9 9.1 24.0 10.7 12.3 13.0 6.3 8.5 25.7 
  01-Jan-11 6.4 8.5 24.0 10.1 11.6 13.0 5.9 7.9 25.7 
  01-Jan-12 5.9 7.8 24.0 9.5 11.0 13.0 5.4 7.3 25.7 
  01-Jan-13 5.4 9.4 42.1 8.6 19.4 55.2 5.0 8.3 40.1 
  31-Dec-13 5.4 9.5 42.7 8.4 20.9 58.7 4.9 8.3 40.3 
  01-Jan-14 5.1 8.9 42.7 8.3 20.6 58.7 4.6 7.7 40.3 
  01-Jan-15 4.8 8.4 42.7 8.3 20.5 58.7 4.3 7.2 40.3 
  01-Jan-16 4.4 7.7 42.7 8.2 20.2 58.7 3.8 6.4 40.3 
  31-Dec-16 4.2 7.9 47.1 8.1 21.3 61.1 3.6 6.5 45.0 
  01-Jan-17 4.1 7.8 47.1 8.1 21.3 61.1 3.5 6.4 45.0 
  01-Jan-18 4.1 7.8 47.1 8.1 21.3 61.1 3.5 6.4 45.0 
  01-Jan-19 4.1 7.8 47.1 8.1 21.2 61.1 3.5 6.4 45.0 
  31-Dec-19 3.9 7.9 50.4 8.0 21.5 61.7 3.3 6.4 48.8 
  01-Jan-20 3.9 7.9 50.4 8.0 21.5 61.7 3.3 6.4 48.8 
  01-Jan-21 3.9 7.9 50.4 8.0 21.5 61.7 3.3 6.4 48.8 
Lao PDR  
MFN 2011 10.3 10.3 0.0 19.3 19.3 0.0 8.9 8.9 0.0 
India 01-Jan-11 8.8 8.8 0.0 16.8 16.8 0.0 7.5 7.5 0.0 
  01-Jan-12 8.4 8.4 0.0 16.0 16.0 0.0 7.2 7.2 0.0 
  01-Jan-13 7.6 7.6 0.0 14.9 14.9 0.0 6.4 6.4 0.0 
  01-Jan-14 6.9 6.9 0.0 13.5 13.5 0.0 5.9 5.9 0.0 
  01-Jan-15 6.6 6.6 0.0 12.6 12.6 0.0 5.6 5.6 0.0 
  01-Jan-16 5.3 5.3 0.0 10.9 10.9 0.0 4.4 4.4 0.0 
  01-Jan-17 5.1 5.1 0.0 10.1 10.1 0.0 4.3 4.3 0.0 
  01-Jan-18 4.1 4.1 0.0 8.8 8.8 0.0 3.4 3.4 0.0 
  31-Dec-18 3.2 10.4 68.8 8.1 15.1 45.9 2.5 8.9 72.5 
  01-Jan-19 2.8 9.1 68.8 6.6 12.4 45.9 2.2 8.1 72.5 
  01-Jan-20 2.6 8.3 68.8 6.1 11.4 45.9 2.0 7.3 72.5 
  01-Jan-21 2.2 7.4 69.4 5.2 9.7 46.0 1.8 6.7 73.2 
  31-Dec-21 1.7 7.8 77.5 4.0 7.4 46.0 1.4 8.0 82.5 
Malaysia  
MFN 2010 6.0 16.7 63.8 2.8 10.6 71.2 6.4 17.2 62.8 
India 01-Jan-10 5.4 15.0 63.8 2.5 9.4 71.2 5.8 15.5 62.8 
  01-Jan-11 4.9 13.5 63.8 2.2 8.5 71.2 5.2 14.0 62.8 
  01-Jan-12 4.4 12.2 63.8 2.0 7.4 71.2 4.7 12.7 62.8 
  01-Jan-13 3.9 12.4 68.0 1.6 9.7 80.8 4.2 12.5 66.4 
  31-Dec-13 3.7 14.4 73.8 1.3 14.8 88.1 4.0 14.4 71.9 
  01-Jan-14 3.4 13.1 73.8 1.3 14.3 88.1 3.7 13.1 71.9 
  01-Jan-15 2.7 10.6 73.8 1.2 13.6 88.1 2.9 10.4 71.9 
  01-Jan-16 2.7 10.6 73.8 1.2 13.6 88.1 2.9 10.4 71.9 
  31-Dec-16 2.3 13.4 82.3 1.2 17.4 90.3 2.5 13.2 81.3 
  01-Jan-17 2.3 13.4 82.3 1.2 17.4 90.3 2.5 13.2 81.3 
  01-Jan-18 2.3 13.4 82.3 1.2 17.4 90.3 2.5 13.2 81.3 
  01-Jan-19 2.3 13.4 82.3 1.2 17.4 90.3 2.5 13.2 81.3 
  31-Dec-19 2.3 13.3 82.3 1.2 17.4 90.3 2.5 13.1 81.3 
Myanmar  
MFN 2010 5.5 5.7 4.1 8.8 9.8 9.9 4.9 5.1 3.1 
India 01-Jan-10 5.5 5.7 4.1 8.8 9.8 9.9 4.9 5.1 3.1 WT/COMTD/RTA/8/1  
 
- 43 - 
 
  Origin 
of 
goods  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 
(%) 
  01-Jan-11 5.2 5.4 4.1 7.9 8.8 9.9 4.7 4.9 3.1 
  01-Jan-12 5.0 5.3 4.1 7.8 8.7 9.9 4.5 4.7 3.1 
  01-Jan-13 4.7 4.9 4.1 7.0 7.7 9.9 4.3 4.4 3.1 
  01-Jan-14 4.6 4.8 4.1 6.9 7.6 9.9 4.1 4.3 3.1 
  01-Jan-15 4.2 4.4 4.1 6.0 6.7 9.9 3.9 4.0 3.1 
  01-Jan-16 4.0 4.1 4.1 5.9 6.5 9.9 3.6 3.7 3.1 
  01-Jan-17 3.7 3.9 4.1 5.0 5.6 9.9 3.5 3.6 3.1 
  01-Jan-18 3.3 3.4 4.1 4.8 5.3 9.9 3.0 3.1 3.1 
  31-Dec-18 2.0 5.9 66.8 2.7 10.2 73.7 1.8 5.3 65.6 
  01-Jan-19 2.0 5.9 66.8 2.7 10.2 73.7 1.8 5.3 65.6 
  01-Jan-20 1.9 5.7 66.8 2.7 10.1 73.7 1.8 5.1 65.6 
  01-Jan-21 1.9 5.7 66.8 2.7 10.1 73.7 1.7 5.1 65.6 
  31-Dec-21 1.4 5.4 73.6 2.5 10.4 75.7 1.2 4.6 73.2 
  01-Jan-22 1.4 5.4 73.6 2.5 10.4 75.7 1.2 4.6 73.2 
  01-Jan-23 1.4 5.4 73.6 2.5 10.4 75.7 1.2 4.6 73.2 
  01-Jan-24 1.4 5.4 73.6 2.5 10.4 75.7 1.2 4.6 73.2 
The Philippines  
MFN 2011 6.4 6.7 5.1 10.2 10.3 0.2 5.7 6.1 5.9 
India 01-Jan-11 5.8 6.1 5.1 9.8 9.8 0.2 5.1 5.4 5.9 
  01-Jan-12 5.5 5.8 5.1 9.6 9.6 0.2 4.9 5.2 5.9 
  01-Jan-13 5.3 5.6 5.1 9.5 9.5 0.2 4.6 4.9 5.9 
  01-Jan-14 4.8 5.1 5.1 9.1 9.1 0.2 4.2 4.4 5.9 
  01-Jan-15 4.6 4.9 5.1 8.9 9.0 0.2 3.9 4.2 5.9 
  01-Jan-16 4.1 4.3 5.1 8.5 8.5 0.2 3.4 3.6 5.9 
  01-Jan-17 3.9 4.1 5.1 8.4 8.4 0.2 3.2 3.4 5.9 
  01-Jan-18 3.7 3.9 5.1 8.2 8.2 0.2 3.0 3.2 5.9 
  31-Dec-18 3.1 7.9 60.8 7.8 12.6 38.0 2.3 6.6 64.4 
  01-Jan-19 2.9 7.3 60.8 7.7 12.3 38.0 2.1 5.9 64.4 
  31-Dec-19 2.2 10.1 78.3 7.3 14.2 48.8 1.4 8.2 83.0 
  01-Jan-20 2.2 10.1 78.3 7.2 14.1 48.8 1.4 8.1 83.0 
  01-Jan-21 2.2 10.0 78.3 7.2 14.0 48.8 1.4 8.1 83.0 
  01-Jan-22 2.2 10.0 78.3 7.1 14.0 48.8 1.4 8.1 83.0 
  31-Dec-22 2.2 9.9 78.3 7.1 13.9 48.8 1.4 8.1 83.0 
Singapore  
MFN 2010 0 0 99.9 0 0 99.5 0 0 100 
India 2010 0 0 100 0 0 100 0 0 100 
Thailand  
MFN 2010 12.8 15.7 18.3 30.1 31.2 3.3 10.0 12.7 20.7 
India 01-Jan-10 10.1 12.4 18.5 24.7 25.6 3.3 7.9 10.1 20.9 
  01-Jan-11 8.9 11.0 18.5 22.2 23.0 3.3 7.0 8.8 20.9 
  01-Jan-12 7.7 9.5 18.5 19.2 19.9 3.3 6.0 7.6 20.9 
  01-Jan-13 6.3 12.0 47.3 16.7 20.1 15.8 4.7 9.9 52.3 
  31-Dec-13 5.5 16.9 66.8 15.1 27.3 42.8 4.1 13.9 70.6 
  01-Jan-14 5.2 15.8 66.8 14.0 25.4 42.8 3.8 13.1 70.6 
  01-Jan-15 4.8 14.8 66.8 12.9 23.4 42.8 3.6 12.3 70.6 
  01-Jan-16 4.4 13.6 66.8 11.7 21.3 43.0 3.3 11.4 70.6 
  31-Dec-16 4.0 16.7 75.7 10.1 24.4 57.7 3.1 14.3 78.6 
  01-Jan-17 4.0 16.6 75.7 10.1 24.4 57.7 3.1 14.3 78.6 
  01-Jan-18 4.0 16.6 75.7 10.1 24.4 57.7 3.1 14.3 78.6 
  01-Jan-19 4.0 16.6 75.7 10.1 24.4 57.7 3.1 14.3 78.6 
  31-Dec-19 4.0 16.6 75.7 10.1 24.4 57.7 3.1 14.3 78.6 
Viet Nam  
MFN 2010 10.5 15.7 32.8 18.2 21.1 13.7 9.4 14.6 35.5 
India 01-Jan-10 10.2 15.2 32.8 17.7 20.5 13.7 9.1 14.2 35.6 
 01-Jan-11 10.0 14.9 32.8 17.3 20.0 13.7 9.0 13.9 35.6 
 01-Jan-12 9.8 14.5 32.8 16.8 19.5 13.7 8.7 13.5 35.6 
  01-Jan-13 9.4 13.9 32.8 16.0 18.5 13.7 8.4 13.0 35.6 
  01-Jan-14 8.8 13.2 32.8 14.7 17.0 13.7 8.0 12.4 35.6 
  01-Jan-15 8.4 12.5 32.8 13.4 15.5 13.7 7.7 11.9 35.6 
  01-Jan-16 7.9 11.8 32.8 12.4 14.3 13.7 7.3 11.3 35.6 
  01-Jan-17 7.6 11.3 32.8 11.4 13.2 13.7 7.0 10.9 35.6 WT/COMTD/RTA/8/1  
 
- 44 - 
 
  Origin 
of 
goods  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 
(%) 
  01-Jan-18 6.8 10.1 32.8 9.5 11.0 13.7 6.4 9.9 35.6 
  31-Dec-18 5.2 15.9 67.6 5.9 20.6 71.5 5.0 15.3 67.0 
  01-Jan-20 5.0 15.4 67.6 5.5 19.3 71.5 4.9 14.9 67.0 
  01-Jan-21 4.9 15.2 67.6 5.4 19.0 71.5 4.8 14.7 67.0 
  31-Dec-21 4.3 16.2 73.3 4.2 23.6 82.1 4.3 15.5 72.1 
  31-Dec-22 4.3 16.1 73.3 4.2 23.5 82.1 4.3 15.5 72.1 
  31-Dec-23 4.3 16.1 73.3 4.2 23.5 82.1 4.3 15.4 72.1 
  31-Dec-24 4.2 15.9 73.3 4.0 22.3 82.1 4.3 15.3 72.1 
a WTO Definition.  
Note:  Tariff lines subject to in -quota rates are excluded in the computation (for Malaysia, The Philippines 
and Viet Nam); for the calculation of averages, specific rates are excluded and the ad valorem  parts 
of alternate rates are included.  
 Based on the HS 2007 nomenclature.   
Source:  WTO estimates based on data provided by the ASEAN Secretariat and WTO -IDB. 
 
11. Table A1.2 shows India's MFN and preferential rates for imports from ASEAN members by 
total, a gricultural and non -agricultural products. In 2010 India's overall MFN tariff averaged 12% 
and was 33.3% for agricultural products and 8.9% for non -agricultural products. Around 3.2% of 
its tariff was duty free, the share being 5.6% and 2.8% for agricultur al and non -agricultural 
products, respectively. As a result of the entry into force of the Agreement, India's average tariff 
for imports from all ASEAN member states except the Philippines fell to 10.1%, 31% for 
agriculture and 7.1% for non agricultural pr oducts giving ASEAN (except Philippines) exporters a 
relative margin of preference of 15.8%% overall and 6.9% and 20.2 % for agriculture and 
non-agriculture respectively. For the Philippines, India's tariff upon entry into force of the 
Agreement fell to 10. 4%, and 31.6% in agricutlure and 7.4% for non -agricultural imports giving 
Philippine exporters to India a rel ative margin of preference of 13.3% overall and 5.1% and 16.9%  
in agriculture and non -agriculture respectively. The share of duty free lines rose t o 3.4%  for all 
products imported from ASEAN (3.1% for non -agriculture but unchanged for agricultural 
products). By the end of implementation on 31 December 2019 (1 January 2022 for imports from 
the Philippines), 75% of India's tariff lines are expected to become duty free for imports from 
ASEAN; 58.2% for agricultural products and 78.2% for non -agricultural products.  
Table A1. 2 India: Indicators of MFN tariff rates and preferential rates for imports from 
ASEAN  
Origin of 
goods  Period 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 
(%) Overal l 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
MFN 2010 12.0 12.4 3.2 33.3 35.2 5.6 8.9 9.2 2.8 
Brunei 
Darussalam  1-Jan-10 10.1 10.4 3.4 31.0 32.8 5.6 7.1 7.3 3.1 
  1-Jan-11 8.8 9.2 3.4 28.8 30.5 5.6 6.0 6.2 3.1 
  1-Jan-12 7.6 7.8 3.4 25.3 26.8 5.6 5.0 5.2 3.1 
  1-Jan-13 6.3 7.0 9.5 23.3 25.3 8.0 3.9 4.3 9.7 
  31-Dec-13 4.8 13.9 65.6 21.5 37.4 42.3 2.4 7.6 68.9 
  1-Jan-14 4.5 13.1 65.6 21.2 36.7 42.3 2.1 6.8 68.9 
  1-Jan-15 4.4 12.8 65.6 20.7 35.9 42.3 2.0 6.6 68.9 
  1-Jan-16 4.1 12.1 65.6 20.2 35.1 42.3 1.8 5.9 68.9 
  31-Dec-16 4.0 16.0 75.0 19.7 42.2 53.2 1.7 7.9 78.2 WT/COMTD/RTA/8/1  
 
- 45 - 
 
  Origin of 
goods  Period 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 
(%) Overal l 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
  1-Jan-17 4.0 16.0 75.0 19.6 41.9 53.2 1.7 7.9 78.2 
  1-Jan-18 4.0 15.9 75.0 19.5 41.7 53.2 1.7 7.9 78.2 
  1-Jan-19 4.0 15.9 75.0 19.4 41.5 53.2 1.7 7.9 78.2 
  31-Dec-19 3.9 15.8 75.0 19.3 41.3 53.2 1.7 7.9 78.2 
Philippines  1-Jan-10 10.4 10.8 3.4 31.6 33.5 5.6 7.4 7.6 3.1 
  1-Jan-11 9.6 9.9 3.4 30.1 31.9 5.6 6.6 6.9 3.1 
  1-Jan-12 8.6 8.9 3.4 27.7 29.4 5.6 5.8 6.0 3.1 
  1-Jan-13 7.7 8.2 6.5 26.1 28.0 6.8 5.0 5.3 6.4 
  1-Jan-14 6.5 9.9 34.5 24.5 32.2 23.9 3.9 6.1 36.0 
  1-Jan-15 6.1 9.3 34.5 24.0 31.5 23.9 3.5 5.5 36.0 
  1-Jan-16 5.6 8.6 34.5 23.2 30.5 23.9 3.1 4.8 36.0 
  1-Jan-17 5.2 7.9 34.5 22.3 29.3 23.9 2.7 4.3 36.0 
  1-Jan-18 4.9 8.1 39.2 21.2 30.1 29.4 2.5 4.3 40.6 
  31-Dec-18 4.3 14.5 70.3 20.2 38.7 47.9 2.0 7.6 73.6 
  1-Jan-19 4.2 14.0 70.3 19.9 38.2 47.9 1.9 7.2 73.6 
  31-Dec-19 4.0 15.9 75.0 19.5 41.6 53.2 1.7 7.9 78.2 
  1-Jan-20 4.0 15.9 75.0 19.4 41.5 53.2 1.7 7.9 78.2 
  1-Jan-21 4.0 15.9 75.0 19.5 41.6 53.2 1.7 7.9 78.2 
  1-Jan-22 4.0 15.8 75.0 19.4 41.4 53.2 1.7 7.9 78.2 
  31-Dec-22 3.9 15.8 75.0 19.3 41.3 53.2 1.7 7.9 78.2 
Rest of 
ASEANb 1-Jan-10 10.1 10.4 3.4 31.0 32.8 5.6 7.1 7.3 3.1 
  1-Jan-11 8.8 9.2 3.4 28.8 30.5 5.6 6.0 6.2 3.1 
  1-Jan-12 7.6 7.8 3.4 25.3 26.8 5.6 5.0 5.2 3.1 
  1-Jan-13 6.3 7.0 9.5 23.3 25.3 8.0 3.9 4.3 9.7 
  31-Dec-13 4.8 13.9 65.6 21.5 37.4 42.3 2.4 7.6 68.9 
  1-Jan-14 4.5 13.1 65.6 21.2 36.7 42.3 2.1 6.8 68.9 
  1-Jan-15 4.4 12.8 65.6 20.7 35.9 42.3 2.0 6.6 68.9 
  1-Jan-16 4.1 12.0 65.6 20.2 35.1 42.3 1.8 5.9 68.9 
  31-Dec-16 4.0 16.0 75.0 19.7 42.2 53.2 1.7 7.9 78.2 
  1-Jan-17 4.0 16.0 75.0 19.6 41.9 53.2 1.7 7.9 78.2 
  1-Jan-18 4.0 15.9 75.0 19.5 41.7 53.2 1.7 7.9 78.2 
  1-Jan-19 4.0 15.9 75.0 19.4 41.5 53.2 1.7 7.9 78.2 
  31-Dec-19 3.9 15.8 75.0 19.3 41.3 53.2 1.7 7.9 78.2 
a WTO Definition.  
b Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, Singapore, Thailand and Viet Nam.   
Note:  For the calculation of averages, specific rates a re excluded and the ad valorem  parts of alternate 
rates are included.   
 Based on HS 2007 nomenclature.  
Source:  WTO estimates based on data provided by India and the WTO -IDB. 
 
12. Tables A1.3 and A1.4  show market access in the ASEAN market for India's t op 25 gl obal 
exports. Table A1.3  shows market access for these products under the Agreement to Brunei 
Darussalam, Indonesia, Malaysia, Myanmar, Singapore, Thailand and Viet Nam  (2007 -09) while 
Table A1.4  shows market acces in Cambodia, Lao PDR, and the Philippines  (2008 -10). 
13. During 2007 -09 India's top 25 gl obal exports accounted for 46.6 % of its exports to Brunei 
Darussalam, Indonesia, Malaysia, Myanmar, Singapore, Thailand and Viet Nam. Its top 25 exports 
were covered by 91 lines in Brunei Darussalam's tariff, of which 64 were duty free; 94 lines in 
Indonesia's tariff of which 42 were duty free; 63 lines in Malaysia's tariff of which 62 were duty WT/COMTD/RTA/8/1  
 
- 46 - 
 
  free; 99 lines in Myanmar's tariff of which 1 line was duty free; 91 lines in Singapore's tariff all of 
which were duty free; 91 lines in Thailand's tariff, of which eight lines were duty free; and 
123 lines in Viet  Nam's tariff of which 27 were duty free. By the end of liberalization 20 lines would 
still be dutiable for exports to Brunei Darussalam, 42 lines in Indonesia's  tariff, 20 in Malaysia's 
tariff, 43 in Myanmar's tariff, 41 in Thailand's tariff and 74 for Viet  Nam.  
  WT/COMTD/RTA/8/1  
 
- 47 - Table A1. 3 ASEAN member states: Market Access Opportunities under the Agreement for India's top 25 exports to the world, 200 7-2009  Product  
Description  
Share in global 
exports  MFN (2010)  
Dutiable lines  Tariff phase -out 
Remain 
dutiable  
Average Rate %  No. of Duty -Free lines  BRN 
IDN 
MYS 
MMR  
SGP 
THA 
VNM  
BRN 
IDN 
MYS 
MMR  
SGP 
THA 
VNM  
BRN 
IDN 
MYS 
MMR  
SGP 
THA 
VNM  
01-01-13 
31-12-13 
31-12-16 
31-12-18 
31-12-19 
31-12-21 
271019  -- other  10.4 0.0 1.3 0.4 1.4 0.0 8.5 8.9 8 12 11  16 1  8 4 1 18  15 16 M
Y
S T
H
A  M
M
R   BRN,IDN,M
MR,VNM  
710239  -- other  8.8 5.0 5.0 0.0 30.0 0.0 0.0 0.0   1  1 1 1 1 1  1      I 
D
N    BRN,MMR  
271011  -- light oils and 
preparations  5.3 - 0.0 0.4 1.5 0.0 10.0 17.0 6 13 13  13   7   13  13 13 M
Y
S  T
H
A M
M
R   BRN,VNM  
711319  -- of other precious 
metal, whether or not 
plated or clad with 
precious metal  4.0 5.0 15.
0 0.0 30.0 0.0 10.0 25.0   1  2 1  2 2  2  1 2  T
H
A     BRN,IDN,M
MR,VNM  
260111  -- non-agglomerated  3.0 0.0 0.0 0.0 1.0 0.0 0.0 0.0 1 1 2  1 1 1    1       M
M
R    
300490  - other  1.5 0.0 4.3 0.0 1.5 0.0 8.8 2.6 14 2 15  14 1 17  13  14  13 18    M
M
R I
D
N  IDN,THA,V
NM 
100630  - semi-or wholly milled 
rice, w hether or not 
polished /glazed  1.5 0.0 0.0 40.0 5.0 0.0 52.0 40.0 5    5    5  10  5 5    M
M
R   IDN,MYS,M
MR,THA  
294200  Other organic 
compounds.  1.3 0.0 5.0 0.0 1.0 0.0 1.0 0.0 1  1  1  1  1  1  1  T
H
A      IDN,MMR  
230400  Oil-cake and other solid 
residues  1.0 0.0 0.0 0.0 1.5 0.0 6.0 0.0 1 1 1  1  1    1  1     M
M
R   THA 
610910  - of cotton  1.0 0.0 15.
0 0.0 15.0 0.0 30.0 20.0 2  1  2    2  2  2 2      V
N
M IDN,MMR,T
HA 
870322  -- of a cylinder capacity 
exceeding 1,000 cc but 
not exceeding 1,500 cc  0.9 0.0 30.
8 21.8 30.0 0.0 62.5 39.2 4  1  4    6  4  4 5       IDN,MYS,  
MMR,THA,  
VNM 
520100  Cotton, not carded or 
combed.  0.9 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1 1 1 1 1 1 1               
740311  -- cathodes and 
sections of cathodes  0.8 0.0 5.0 0.0 7.5 0.0 1.0 0.0 1  1  1  1  1  1  1    T
H
A M
M
R   IDN 
730511  -- longitudinally 
submerged arc welded  0.7 0.0 15.
0 25.0 1.5 0.0 5.0 5.0 1    1    1  1  1 1    M
M
R   IDN,MYS,  
THA  
  WT/COMTD/RTA/8/1  
 
- 48 - Product  
Description  
Share in global 
exports  MFN (2010)  
Dutiable lines  Tariff phase -out 
Remain 
dutiable  
Average Rate %  No. of Duty -Free lines  BRN 
IDN 
MYS 
MMR  
SGP 
THA 
VNM  
BRN 
IDN 
MYS 
MMR  
SGP 
THA 
VNM  
BRN 
IDN 
MYS 
MMR  
SGP 
THA 
VNM  
01-01-13 
31-12-13 
31-12-16 
31-12-18 
31-12-19 
31-12-21 
721049  -- other  0.6 0.0 12.
5 25.0 1.0 0.0 5.0 8.8 3    3  1  3  3  3 3    M
M
R   IDN,MYS,  
THA,VNM  
711419 -- of other precious 
metal, whether or not 
plated or clad with 
precious metal  0.6 5.0 15.
0 0.0 15.0 0.0 20.0 30.0   1  1   1 1  1  1 1       BRN,IDN,  
MMR,THA,  
VNM 
620630  - of cotton  0.6 0.0 15.
0 0.0 10.0 0.0 30.0 20.0 1  1  1    1  1  1 1      M
M
R IDN,THA 
020230  - boneless  0.6 0.0 5.0 0.0 15.0 0.0 50.0 15.0 1  1  1    1  1  1 1    M
M
R  V
N
M IDN,THA  
870899  -- other  0.5 20 15.
0 15.8 4.0 0.0 25.7 14.9   2  7   7 7  8  7 15  B
R
N  M
M
R   IDN,MYS,  
THA,VNM  
890190  - other vessels for 
transport of goods and 
of persons and goods  0.5 0.0 0.0 8.3 1.5 0.0 6.7 8.9 9 9 2  9 2 1    9  7 8  T
H
A M
Y
S M
M
R   MMR 
030613  -- shrimps and prawns  0.5 0.0 5.0 0.0 10.0 0.0 5.0 7.5 1  1  1  1  1  1  1 1    M
M
R   IDN,THA,  
VNM 
880330  - other parts of 
aeroplanes or 
helicopters  0.4 0.0 0.0 0.0 0.5 0.0 5.0 0.0 1 1 1  1  1    1  1  T
H
A   M
M
R    
630492  -- not knitted or 
crocheted, of cotton  0.4 5.0 15.
0 0.0 10.0 0.0 30.0 12.0   2  1   1 1  1  1 1    V
N
M  M
M
R BRN,IDN,  
THA 
620520  - of cotton  0.4 0.0 15.
0 0.0 10.0 0.0 30.0 20.0 1  1  1    1  1  1 1  T
H
A    M
M
R IDN 
890590  - other  0.4 0.0 0.0 0.0 1.5 0.0 2.0 5.0 2 2 1  2      2  2 2 T
H
A   M
M
R    
Total  46.6        64 42 62 1 91 8 27 27 52 1 98  83 96       BRN 20; 
IDN 42; 
MYS 20; 
MMR 43; 
THA 41; 
VNM 74  
Note: - specific duties; BRN=Brunei Da russalam; MYS=Malaysia; M MR=Myanmar; PHI=Philippines; SGP=Singap ore; THA=Thailand; VNM=Viet Nam; HS 2007 nomenclature.  
Source:  WTO Secretariat based on data provided by the ASEAN Secretariat and UNSD, Comtrade database.  WT/COMTD/RTA/8/1  
 
- 49 - 
 
  14. Table A1.4 shows India's market acc ess opportunities in Cambodia, Lao PDR and the 
Philippines which accounted for 48.2% of India's top 25 global exports during 2008 -2010. These 
exports were covered by 94 lines in Cambodia's tariff, 29 of which were were duty free when the 
Agreement entered into force; 95 lines for Lao PDR of which none were duty free; and 62 lines for 
the Philippines of which 31 were duty free. By the end of implementation, 47 lines will remain 
dutiable for imports from India by Cambodia, 63 for imports to Lao PDR and 23 for  imports to the 
Philippines.   
  WT/COMTD/RTA/8/1  
 
- 50 - Table A1. 4 ASEAN member states: Market Access Opportunities under the Agreement for India's top 25 exports to the world 2008 -2010  
Product  Description  
Share in global 
exports %  MFN 2011  
Dutiable Line s Year of liberalization  Remain 
Dutiable  MFN rate (%)  Duty -Free 
Lines  31-Dec-18 31-Dec-
19 31-Dec-
21 KHN 
LAO 
PHI 
KHN 
LAO 
PHI 
KHN 
LAO 
PHI 
KHN 
LAO 
PHI 
KHN 
LAO 
PHI 
KHN 
LAO 
PHI 
KHN 
LAO 
PHI 
271019  -- other  10.2 9.6 9.7 0.0 5  16 11 16   16        11   
710239  -- other  9.3 0.0 5.0 3.0 1    1 1  1 1          
271011  -- light oils and preparations  5.8 15.9 18.1 0.0   13 13 13           13 13  
711319  -- of other precious metal, whether or not plated or clad with 
precious metal  4.0 7.0 5.0 6.5    2 2 2  2 1   1    2   
260111  -- non-agglomerated  3.0 0.0 5.0 3.0 1    1 1  1 1          
300490  - other  1.7 0.0 10.0 4.1 14  2  14 12   11   1     14  
100630  - semi-milled or wholly milled rice, whether or not polished or 
glazed  1.3 7.0 5.0 50.0    5 5 5 5          5 5 
740311  -- cathodes and sections of cathodes  1.2 0.0 5.0 1.0 1    1 1  1          1 
294200  Other organic compounds.  1.2 7.0 5.0 1.0    1 1 1   1       1 1  
870322  -- of a cylinder capacity exceeding 1,000 cc but not exceeding 
1,500 cc  1.0 35.0 40.0 30.0    4 4 4          4 4 4 
520100  Cotton, not carded or combed.  1.0 0.0 20.0 1.0 1    1 1   1        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 0.0 5.0 1.0 1    1 1  1          1 
730511  -- longitudinally submerged arc welded  0.9 7.0 5.0 3.0    1 1 1 1 1 1          
610910  - of cotton  0.8 15.0 10.0 15.0    2 2 2  2    2    2   
711419  -- of other precious metal, whether or not plated or clad with 
precious metal  0.7 7.0 5.0 10.0    1 1 1  1    1 1      
020230  - boneless  0.7 35.0 30.0 10.0    1 1 1      1    1 1  
870321  -- of a cylinder capacity not exceeding 1,000 cc  0.6 35.0 36.0 30.0    5 5 5   1       5 5 4 
620630  - of cotton  0.6 15.0 10.0 15.0    1 1 1 1 1    1       
880330  - other parts of aeroplanes or helicopters  0.6 15.0 10.0 3.0    1 1 1   1       1 1  
890590  - other  0.5 15.0 10.0 3.0    2 2 2 2  2        2  
870899  -- other  0.5 12.9 10.0 13.3 1   6 7 7   3       6 7 4 
721049  -- other  0.5 0.0 5.0 10.0 3    3 3  3          3 
890190  - other vessels for the transport of goods and other vessels for 
the transport of both persons and goods  0.5 15.0 10.0 3.2    9 9 9 9  9        9  
720241  -- containing by weight more than 4% of carbon  0.4 0.0 5.0 1.0 1    1 1  1 1          
030613  -- shrimps and prawns  0.4 15.0 10.0 15.0    1 1 1  1        1  1 
Totals  48.2    29  31 66 95 64 18 32 34   7 1   47 63 23 
Note:  KHN: Cambodia, PHI: The Philippines, LAO: Lao PDR.  
Based on HS 2007 nomenclature.  
Source:  WTO Secretariat based on data provided by the ASEAN Secretariat and UNSD, Comtrade database.  WT/COMTD/RTA/8/1  
 
- 51 - 
 
  15. Table A1.5  shows  access opportunities for ASEAN countries' top 25 global exports in the 
Indian market. Brunei Darussalam's top 25 global exports during 2007 -09 accounted for 99.37% 
of its exports in this period and were covered by 46 tariff lines of which 11 were already duty free 
on an MFN basis. India removed tariffs on 2 of the dutiable lines (petroleum and natural gas which 
accounted for 96.64% of its exports)  on 1 January 2013 while 13 lines will be liberalized on 31 
December 2014. At the end of implementation 20 lines will remain subject to duty.  
16. Cambodia's top 25 exports accounted for 83.92% of total exports in 2007 -09. These 
products were accounted for by 6 5 lines in the Indian tariff, all of which are dutiable on an MFN 
basis. On 1 January 2013 India removed tariffs on one line (natural sands) ; 27 tariff lines will be 
liberalized on 31 December 2014 mostly relating to textiles products, followed by six line s on 31 
December 2016. At the end of implementation India will maintain tariffs on 31 lines relating to 
footwear, textiles and bicycles.  
17. Indonesia's top 25 exports accounted for 52.4% of its global exports and were covered by 
63 tariff lines in the Indian tariff. Of these lines 10 were already duty free on an MFN basis when 
the Agreement entered into force. On 1 January 2013 liberalized 11 further lines relating mainly to 
natural gas and metals. A further 2 and 4 lines will be liberalized respectively on 31  December 
2014 and 2016. At the end of implementation India will retain tariffs on 36 tariff lines.  
18. Lao PDR's top 25 exports accounted for 84.8% of global exports during 2007 -09 and 
covered by 80 lines in the Indian tariff. Of these 5 lines were duty free on an MFN basis in 2010 
when the Agreement entered into force. On 1 January 2013 India liberalized tariffs on 25 lines 
relating mainly to wood, gypsum, and coal. A further eight lines are due to be liberalized on 31 
December 2014. At the end of implementat ion India will retain tariffs on 42 tariff lines.  
19. Myanmar's top 25 exports accounted for 84.7% of its global exports during 2008 -10 and 
were covered by 89 lines in the Indian tariff of which 10 were duty free on an MFN basis when the 
Agreement entered into  force for India in 2010. India liberalized three lines upon entry into force 
of the Agreement and a further 35 lines on 1 January 2013 relating mainly to wood, and 
manganese and iron ores. Another 12 lines will be liberalized on 31 January 2013. Once the 
Agreement is implemented India will retain duties on 29 tariff lines for imports from Myanmar.  
20. Malaysia's top 25 exports accounted for 51.4% of its global exports during 2007 -09 and 
were covered by 97 lines in the Indian tariff of which 26 were duty free o n an MFN basis. India 
liberalized one line on 1 January 2013 (natural gas) while 31 lines are to be liberalized on 
31 December 2014 (mainly chemicals, and jewellery) and 10 on 31 December 2016 (colour 
televisions and cocoa butter). Once the Agreement is im plemented India will retain duties on 
29 tariff lines.  
21. The Philippines' top 25 exports accounted for 44.6% of global exports during 2007 -09 and 
were covered by 70 lines in the Indian tariff 35 of which were already liberalized in 2010 when the 
Agreement en tered into force for India. Six of the remaining 35 lines are to be liberalized on 
31 December 2018. Once the Agreement is implemented 29 tariff lines will remain dutiable 
(including petroleum and light oils).  
22. Singapore's top 25 exports accounted for 59.8%  of its global exports during 2007 -09 and 
were covered by 168 lines in the Indian tariff of which 43 were duty free in 2010. India liberalized 
one line (other parts of aeroplanes and helicopters) on 1 January 2013 and a further 37 lines will 
be liberalized  on 31 January 2013 (including amino alcohol phenols, magnetic tapes and 
jewellery). At the end of implementation of the Agreement India will maintain tariffs on 87 lines, 
70 of which relate to medical products.  
23. Thailand's top 25 exports accounted for 37.6 % of its global exports during 2007 -09 and 
were covered by 73 lines in India's tariff. Of these lines 22 were duty free in 2010. India liberalized 
one line on 1 January 2013 (other parts of aeroplanes and helicopters) and another 13 lines will be 
liberaliz ed on 31 December 2013 (including jewellery, and stamp impressioned paper). Once the 
Agreement is implemented India will retain duties on imports from Thailand covering 37 tariff 
lines.  
 WT/COMTD/RTA/8/1  
 
- 52 - 
 
  24. Viet Nam's top 25 exports accounted for 50% of global exports and cov ered by 73 lines in 
the Indian tariff. Of these 23 were duty free in 2010 and another 1 line was liberalized on 
1 January 2013 with another line to be liberalized on 31 December 2013. On 31 December 2016 
India will liberalize a further 13 lines and 37 line s will remain dutiable once the Agreem ent is 
implemented, of which 20 lines on unroasted coffee.  
Table A1. 5 India: Market access opportunities under the Agreement for ASEAN's top 25 
exports (by partner)  
a. Brunei Darussalam's to p export products in 2007, 2008, 2009  
HS number and description of the product  Share in global 
exports (%)  Access Conditions to India's import markets  
MFN (2010)  Duty -
free in  
Remain dutiable  
Average MFN 
applied rate (%)  No. of tariff 
lines  
1-Jan-13 
31-Dec-14 Duty -free 
Dutiable  
270900  Petroleum oils and crude oils  55.32  5   1 1     
271111  -- natural gas  41.32  5   1 1     
711319  -- of other precious metal  0.45 10   7   7   
611020  - of cotton  0.42 10   1     1 
610610  - of cotton  0.39 10   1     1 
710239  -- other  0.3 0 2         
710231  -- unworked or simply sawn, cleaved 
or bruted  0.24 0 1         
610510  - of cotton  0.17 10   3     3 
720430  - waste and scrap of tinned iron or 
steel 0.1 0 1         
710812  -- other unwrought forms  0.07 10   1   1   
611420  - of cotton  0.07 10   1     1 
610462  -- of cotton  0.06 10   1     1 
610910  - of cotton  0.06 10   1     1 
611090  - of other textile materials  0.05 10   1     1 
843143  -- parts for boring or sinking 
machinery of subheading 8430.41 or 
8430.49  0.05 7.5   2   2   
720449  -- other  0.05 0 1         
720410  - waste and scrap of cast iron  0.03 0 1         
890190  - other vessels for the transport of 
goods and persons  0.03 10   1   1   
910111  -- with mechanical display only  0.03 10   1   1   
740400  Copper waste and scrap.  0.03 5   6     6 
611030  - of man -made fibres  0.03 10   2     2 
030613  -- shrimps and prawns  0.03 30   3     3 
621149  -- of other textile materials  0.03 10   1   1   
760200  Aluminium waste and scrap.  0.02 0 2         
72042 9 -- other  0.02 0 3         
Total of above  99.37    11 35 2 13 20 
 
b. Cambodia's  top export products in 2007, 2008, 2009  
HS number and description of the product  Share in global 
exports (%)  Access Conditions to India's import markets  
MFN (2010)  Duty -free in  
Remain dutiable  
Average MFN 
applied rate 
(%) No. of 
tariff 
lines  
1-Jan-13 
31-Dec-14 
31-Dec-16 Duty -free 
Dutiable  
490700  Stamp -impressed paper and similar 
documents of title.  26.96  10   4   4     
611090  - of other textile materials  11.67  10   1       1 WT/COMTD/RTA/8/1  
 
- 53 - 
 
  HS number and description of the product  Share in global 
exports (%)  Access Conditions to India's import markets  
MFN (2010)  Duty -free in  
Remain dutiable  
Average MFN 
applied rate 
(%) No. of 
tariff 
lines  
1-Jan-13 
31-Dec-14 
31-Dec-16 Duty -free 
Dutiable  
610469  -- of other textile materials  7.49 10   3   3     
610690  - of other textile materials  4.01 10   3     3   
610349  -- of other textile materials  3.41 10   3   3     
611011  -- of wool  3.18 10   3       3 
610590  - of other textile m aterials  2.36 10   2     2   
610342  -- of cotton  2.2 10   1     1   
610839  -- of other textile materials  1.84 10   2   2     
610461  -- of wool or fine animal hair  1.75 10   1   1     
640320  - footwear (sandals and other 
consisting of leather straps)  1.71 10   11       11 
611020  - of cotton  1.62 10   1       1 
610910  - of cotton  1.56 10   1       1 
610339  -- of other textile materials  1.55 10   3   3     
610990  - of other textile materials  1.51 10   5       5 
610429  -- of other textile materials  1.46 10   3   3     
610341  -- of wool or fine animal hair  1.23 10   1   1     
250590  - other  1.2 5   1 1       
610439  -- of other textile materials  1.16 10   3   3     
621010  - of fabrics of heading 56.02 or 56.03  1.12 10   1   1     
610610  - of cotton  1.1 10   1       1 
610462  -- of cotton  1.02 10   1       1 
871200  Bicycles and other cycles not 
motorised.  0.99 10   2       2 
400129  -- other  0.94 20   5       5 
610329  -- of other textile materials  0.88 10   3   3     
Total of above  83.92      65 1 27 6 31 
 
c. Indonesia's top export products in 2007, 2008, 2009  
HS number and description of the 
product  Share in global 
exports (%)  Access Conditions to India's import markets  
MFN (2010)  Duty -free in  
Remain dutiable  
Average MFN 
applied rate  No. of ta riff 
lines  
1-Jan-13 
31-Dec-14 
31-Dec-16 
(%) 
Duty -free 
Dutiable  
271111  -- natural gas  8.2 5.0   1 1       
270900  Petroleum oils and crude oils  8.0 5.0   1       1 
270112  -- bituminous coal  6.1 5.0   1 1       
151110  - crude oil  4.4 100.0    1       1 
151190  - other  4.0 7.5   3       3 
400122  -- technically specified natural 
rubber (tsnr)  3.6 20.0   1       1 
260300  Copper ores and concentrates.  3.4 2.0   1 1       
270119  -- other coal  2.3 3.3 1 2 2       
271390  - other residues of petroleum 
oils or crude oils  1.3 10.0   1       1 
750110  - nickel mattes  1.2 2.0   1 1       
800110  - tin, not alloyed  1.2 5.0   2 2       
470329  -- non-coniferous  0.9 5.0   1 1       
740311  -- cathodes and sections of 
cathodes  0.8 5.0   1       1 
151321  -- crude oil  0.8 0.0 2           WT/COMTD/RTA/8/1  
 
- 54 - 
 
  HS number and description of the 
product  Share in global 
exports (%)  Access Conditions to India's import markets  
MFN (2010)  Duty -free in  
Remain dutiable  
Average MFN 
applied rate  No. of ta riff 
lines  
1-Jan-13 
31-Dec-14 
31-Dec-16 
(%) 
Duty -free 
Dutiable  
180100  Cocoa beans, whole or broken, 
raw or roasted.  0.7 30.0   1   1     
401110  - of a kind used on motor cars  0.7 10.0   2       2 
640319  -- other  0.7 10.0   3       3 
940360  - other wooden furniture  0.7 10.0   1     1   
090111  -- not decaffeinated  0.7 100.0    20       20 
710812  -- other unwrought forms  0.6 10.0   1   1     
030613  -- shrimps and prawns  0.6 30.0   3       3 
847330  - parts and accessories of 
heading  84.71  0.5 0.0 7           
740319  -- other  0.5 5.0   1 1       
852190  - other  0.4 10.0   3     3   
260400  Nickel ores and concentrates.  0.4 2.0   1 1       
Total of above  52.4   10 53 11 2 4 36 
 
d. Lao's top export products in 2007, 2008, 2009*  
HS number and description of the 
product  Share in global 
export s (%)  Access Conditions to India's import markets  
MFN (2010)  Duty -free 
in 
Remain dutiable  
Average MFN 
applied rate  No. of tariff 
lines  
1-Jan-13 
31-Dec-14 
(%) 
Duty -free 
Dutiable  
740311  -- cathodes and sections of 
cathodes  35.3 5.0   1     1 
440799  -- other  9.1 10.0   3   3   
260300  Copper ores and concentrates.  8.1 2.0   1 1     
271600  Electrical energy. (optional 
heading)  7.1 0.0 1         
440399  -- other  4.5 5.0   18 18     
090111  -- not decaffeinated  2.8 100.0    20     20 
620520  - of cotton  2.1 10.0   1     1 
620343  -- of synthetic fibres  1.9 10.0   1     1 
611030  - of man -made fibres  1.9 10.0   2     2 
100590  - other  1.5 50.0   1     1 
620342  -- of cotton  1.3 10.0   1     1 
440729  -- other  1.1 10.0   2   2   
610990  - of other tex tile materials  1.0 10.0   5     5 
400121  -- smoked sheets  0.8 20.0   1     1 
611020  - of cotton  0.7 10.0   1     1 
610510  - of cotton  0.7 10.0   3     3 
252010  - gypsum; anhydrite  0.7 5.0   3 3     
610910  - of cotton  0.7 10.0   1     1 
280469  -- other 0.6 5.0   1 1     
270119  -- other coal  0.6 3.3 1 2 2     
854430  - ignition wiring sets used in 
vehicles, aircraft or ships  0.6 7.5   1     1 
440929  -- other  0.5 10.0   3   3   
610711  -- of cotton  0.5 10.0   1     1 
610520  - of man -made fibres  0.4 10.0   2     2 
100630  - semi-milled or wholly milled rice  0.4 0.0 3         
Total of above  84.8   5 75 25 8 42 WT/COMTD/RTA/8/1  
 
- 55 - 
 
  e. Myanmar's top export products in 2008, 2009, 2010*  
HS number and description of the 
product  Share in global 
exports (%)  Access Conditions to India's import markets  
MFN (2010)  Duty -free in  
Remain dutiable  
Average MFN 
applied rate (%)  No. of tariff 
lines  
1-Jan-10 
1-Jan-13 
31-Dec-13 Duty -free 
Dutiable  
271121  -- natural gas  46.8 5   1       1 
071331  -- beans vigna mungo, 
hepper or vigna radiata  6.9 30   1     1   
440349  -- other  5.6 5   2   2     
440399  -- other  4.7 5   18   18     
071390  - other  4.1 20 1 2     2   
071339  -- other  1.6 30   2     2   
400121  -- smoked sheets  1.4 20   1       1 
120740  - sesamum seeds  1.3 30   2       2 
100630  - semi-milled or wholly milled 
rice 1.2 0 3           
710399  -- other  1.1 10   5     5   
260200  Manganese ores and 
concentrates,  0.9 2   8   8     
030269  -- other  0.9 30   4       4 
640399  -- other  0.9 10   3       3 
160520  - shrimps an d prawns  0.9 30   1       1 
620193  -- of man -made fibres  0.7 10   1     1   
030613  -- shrimps and prawns  0.7 30   3       3 
250590  - other  0.7 5   1   1     
030379  -- other  0.7 30   11       11 
260111  -- non-agglomerated  0.7 2   6   6     
270900  Petroleum oils and crude oils  0.6 5   1       1 
740311  -- cathodes and sections of 
cathodes  0.5 5   1       1 
071320  - chickpeas (garbanzos)  0.5 30   1     1   
620530  - of man -made fibres  0.5 10   1       1 
271600  Electrical energy. (optional 
heading)  0.5 0 1           
710310  - unworked or simply sawn or 
roughly shaped  0.4 3.75 5 3 3       
Total of above  84.7   10 79 3 35 12 29 
 
f. Malaysia's  top export products in 2007, 2008, 2009  
HS number and description of the 
product  Share in global 
exports (%)  Acce ss Conditions to India's import markets  
MFN (2010)  Duty Free in  
Remain dutiable  
Average MFN 
applied rate  No. of tariff 
lines  
1-Jan-13 
31-Dec-14 
31-Dec-16 
(%) 
Duty -
free 
Dutiable  
270900  Petroleum oils and crude oils  7.2 5.0   1       1 
271111  -- natural gas  7.1 5.0   1 1       
151190  - other  6.2 7.5   3       3 
854231  -- processors and controllers  5.1 0.0 1           
847330  - parts and accessories of the 
machines of heading  84.71  3.9 0.0 7           
271019  -- other  3.0 8.6 1 8       8 
854239 -- other  2.1 7.5   1   1     
271011  -- light oils and preparations  1.7 7.5   6       6 
401519  -- other  1.4 10.0   1   1     
400122  -- technically specified natural 
rubber (tsnr)  1.3 20.0   1       1 
151110  - crude oil  1.2 100.0    1       1 WT/COMTD/RTA/8/1  
 
- 56 - 
 
  HS number and description of the 
product  Share in global 
exports (%)  Acce ss Conditions to India's import markets  
MFN (2010)  Duty Free in  
Remain dutiable  
Average MFN 
applied rate  No. of tariff 
lines  
1-Jan-13 
31-Dec-14 
31-Dec-16 
(%) 
Duty -
free 
Dutiable  
847170  - storage units  1.2 0.0 8           
151620  - vegetable fats and oils and their 
fractions  1.2 43.8   8       8 
847130  - portable automatic data 
processing machines < 10kgs  1.2 0.0 2           
847180  - other units of automatic data 
processing machines  1.1 0.0 1           
711319  -- of other precious metal  1.0 10.0   7   7     
852872  -- other, colour  1.0 10.0   9     9   
854290  - parts 0.9 0.0 1           
854190  - parts 0.8 0.0 1           
854232  -- memories  0.7 0.0 1           
852990  - other  0.5 2.2 2 1   1     
854129  -- other  0.5 0.0 1           
382319  -- other  0.5 15.0   1       1 
180400  Cocoa butter, fat and oil.  0.4 30.0   1     1   
382490  - other  0.4 7.5   21   21     
Total of above  51.4   26 71 1 31 10 29 
 
g. Philippines's top export produc ts in 2007, 2008, 2009  
HS number and description of the 
product  Share in global 
exports (%)  Access Conditions to India's import markets  
MFN (2010)  Duty 
Free in  
Remain dutiable  
Average MFN 
applied rate(%)  No. of tariff 
lines  
31-Dec-18 Duty -free 
Dutiable  
847160  - input or output units  8.4 0.0 8       
847330  - parts and accessories of the 
machines of heading  84.71  4.3 0.0 7       
847170  - storage units  3.5 0.0 8       
847130  - portable automatic data 
processing machines < 10kg  3.0 0.0 2       
854150  - other semiconductor devices  2.6 0.0 1       
740311  -- cathodes and sections of 
cathodes  2.4 5.0 
 1   1 
854430  - ignition wiring sets used in 
vehicles, aircraft or ships  1.8 7.5   1   1 
870899  -- other  1.8 10.0   1   1 
441890  - other  1.7 10.0   1 1   
850440  - static converters  1.7 7.3   6   6 
900659  -- other  1.5 10.0   2 2   
854290  - parts 1.4 0.0 1       
151311  -- crude oil  1.2 0.0 1       
852990  - other  1.1 2.2 2 1 1   
271019  -- other  1.1 8.6 1 8   8 
853224  -- ceramic dielectric, mult ilayer  0.9 0.0 1       
80300  Bananas, including plantains, fresh 
or dried.  0.9 30.0   1   1 
271011  -- light oils and preparations  0.8 7.5   6   6 
853120  - indicator panels incorporating 
LCD or LED  0.8 0.0 1       
620520  - of cotton  0.7 10.0   1   1 
853690 - other apparatus  0.7 5.6 1 3   3 
854121  -- with a dissipation rate of less 
than 1 w  0.6 0.0 1       WT/COMTD/RTA/8/1  
 
- 57 - 
 
  HS number and description of the 
product  Share in global 
exports (%)  Access Conditions to India's import markets  
MFN (2010)  Duty 
Free in  
Remain dutiable  
Average MFN 
applied rate(%)  No. of tariff 
lines  
31-Dec-18 Duty -free 
Dutiable  
610610  - of cotton  0.6 10.0   1   1 
710813  -- other semi -manufactured forms  0.6 10.0   1 1   
880330  - other parts of aeroplanes or 
helicopters  0.6 3.0   1 1   
Total of above  44.6   35 35 6 29 
 
h. Singapore's top export products in 2007, 2008, 2009  
HS number and description of the 
product  Share in global 
exports (%)  Access Conditions to India's import markets  
MFN (2010)  Duty -free 
in 
Remain dutia ble 
Average MFN 
applied rate(%)  No. of tariff 
lines  
1-Jan-13 
31-Dec-13 Duty -free 
Dutiable  
854239  -- other  14.8 7.5   1   1   
271019  -- other  11.4 8.6 1 8     8 
271011  -- light oils and preparations  5.2 7.5   6     6 
854231  -- processors and controllers  3.7 0.0 1         
844399  -- other  3.7 1.7 7 2   2   
847330  - parts and accessories of the 
machines of heading  84.71  2.9 0.0 7         
847170  - storage units  2.1 0.0 8         
854290  - parts 2.1 0.0 1         
851712  -- telephones for cellul ar networks  1.7 0.0 2         
300490  - other  1.4 10.0   70     70 
843143  -- parts of subheading 8430.41 or 
8430.49  1.3 7.5   2   2   
854190  - parts 1.1 0.0 1         
880330  - other parts of aeroplanes or 
helicopters  1.1 3.0   1 1     
852329  -- other  0.9 10.0   9   9   
854232  -- memories  0.7 0.0 1         
852990  - other  0.7 2.2 2 1   1   
292250  - amino -alcohol -phenols and 
others with oxygen function  0.7 7.5   10   10   
853690  - other apparatus  0.7 5.6 1 3     3 
710813  -- other semi -manufactured fo rms 0.6 10.0   1   1   
851762  -- machines including switching 
and routing apparatus  0.6 0.0 8         
854129  -- other  0.5 0.0 1         
890520  - floating or submersible drilling 
or production platforms  0.5 10.0   1   1   
711319  -- of other precious met al 0.5 10.0   7   7   
851770  - parts 0.5 0.0 2         
292249  -- other  0.5 7.5   3   3   
Total of above  59.8   43 125 1 37 87 
 
 
 
 
 
 
 
 WT/COMTD/RTA/8/1  
 
- 58 - 
 
  i. Thailand's top export products in 2007, 2008, 2009  
HS number and description of the product  Share in 
global 
exports  (%) Access Conditions to India's import markets  
MFN (2010)  Duty -
free in  
Remain dutiable  
Average MFN 
applied rate 
(%) No. of 
tariff lines  
1-Jan-13 
31-Dec-13 Duty -
free 
Dutiable  
847170  - storage units  6.6 0.0 8         
271019  -- other  3.2 8.6 1 8     8 
100630  - semi-milled or wholly milled rice, whether 
or not polished or glazed  2.6 0.0 3         
870421  -- g.v.w. not exceeding 5 tonnes  2.2 6.7 1 2     2 
710812  -- other unwrought forms  2.1 10.0   1   1   
847330  - parts and accessories of th e machines of 
heading  84.71  2.0 0.0 7         
854231  -- processors and controllers  1.8 0.0 1         
854239  -- other  1.5 7.5   1   1   
870323  -- of a cylinder capacity exceeding 1,500 cc 
but not exceeding 3,000 cc  1.3 60.0   5     5 
400122  -- technical ly specified natural rubber (tsnr)  1.3 20.0   1     1 
870899  -- other  1.1 10.0   1     1 
400121  -- smoked sheets  1.1 20.0   1     1 
160414  -- tunas, skipjack and bonito (sarda spp.)  1.0 30.0   2     2 
271011  -- light oils and preparations  1.0 7.5   6     6 
711319  -- of other precious metal  1.0 10.0   7   7   
841510  - window or wall types, self -contained or 
"split-system " 1.0 10.0   2     2 
270900  Petroleum oils and oils obtained from 
bituminous minerals, crude.  0.8 5.0   1     1 
400110  - natural rub ber latex, whether or not pre -
vulcanised  0.8 70.0   2     2 
160232  -- of fowls of the species gallus domesticus  0.8 100.0    1     1 
160520  - shrimps and prawns  0.8 30.0   1     1 
854232  -- memories  0.8 0.0 1         
030613  -- shrimps and prawns  0.8 30.0   3     3 
490700  Stamp -impressed paper; banknotes; cheque 
forms; stock, share or bond certificates and 
similar documents of title.  0.8 10.0   4   4   
291736  -- terephthalic acid and its salts  0.7 7.5   1     1 
880330  - other parts of aeroplanes or hel icopters  0.7 3.0   1 1     
Total of above  37.6   22 51 1 13 37 
 
j. Viet Nam's top export products in 2007, 2008, 2009  
HS number and description of the 
product  Share in global 
exports (%)  Access Conditions to India's import markets  
MFN (2010)  Duty -free in 
Remain dutiable  
Average MFN 
applied rate(%)  No. of tariff 
lines  
1-Jan-13 
31-Dec-13 
31-Dec-16 Duty -free 
Dutiable  
270900  Petroleum oils and crude oils  15.0 5.0   1       1 
100630  - semi-milled or wholly milled 
rice 4.1 0.0 3           
090111 -- not decaffeinated  3.4 100.0    20       20 
030613  -- shrimps and prawns  2.4 30.0   3       3 
270111  -- anthracite  2.2 5.0   1 1       
640399  -- other  2.1 10.0   3       3 
030429  -- other  2.0 30.0   6       6 
640319  -- other  1.5 10.0   3       3 
844332  -- capable of connecting to 
auto.data machine or network  1.4 0.0 6           WT/COMTD/RTA/8/1  
 
- 59 - 
 
  HS number and description of the 
product  Share in global 
exports (%)  Access Conditions to India's import markets  
MFN (2010)  Duty -free in 
Remain dutiable  
Average MFN 
applied rate(%)  No. of tariff 
lines  
1-Jan-13 
31-Dec-13 
31-Dec-16 Duty -free 
Dutiable  
080132  -- shelled  1.4 30.0   3       3 
400129  -- other  1.4 20.0   5       5 
640411  -- sports footwear  1.2 10.0   3       3 
271019  -- other  1.2 8.6 1 8       8 
940350  - wooden furniture of a kind 
used in the bedroom  1.1 10.0   2     2   
854430  - ignition wiring sets used in 
vehicles, aircraft or ships  1.1 7.5   1       1 
611020  - of cotton  1.1 10.0   1       1 
711319  -- of other precious metal  1.1 10.0   7   7     
940360 - other wooden furniture  1.1 10.0   1     1   
610910  - of cotton  0.9 10.0   1       1 
640299  -- other  0.9 10.0   2       2 
940169  -- other  0.8 10.0   1   1     
640419  -- other  0.7 10.0   3       3 
710812  -- other unwrought forms  0.7 10.0   1   1     
640219  -- other  0.7 10.0   2       2 
852580  - cameras  0.6 10.0   4     4   
Total of above  50.0   22 51 1 1 13 37 
* Data is based on mirror statistics.  
Note:  Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data provided by India, WTO-IDB, UNDS Comtrade, ITC Trade Map and ITC 
Market Access Map  
 
 
 
 
 WT/COMTD/RTA/8/1  
 
- 60 - 
 
  ANNEX 2  
Table A2. 1 Malaysia's tariff rate quotas under the Agreement for Imports from India  
Tariff line  Description  Duty  
In-quota  Out of quota (MFN 
rate %)  
010391000  Pure breeding animals weighing less than 50kg  
zero 20 
010392000  Pure breeding animals weighing 50kg or more  20 
010511900  Other fowl of the species gallus domesticus  20 
010594190  Other fowl of the species gallus domesticus  20 
020311000  Meat of swine, fresh chilled or frozen --carcasses and 
half carcasses  50 
020321000  Meat of swine, fresh chilled or frozen --carcasses and 
half carcasses  50 
020711000  Meat and edible offal of poultry not cut in pieces, 
fresh or chilled  40 
020712000  Meat a nd edible offal of poutry not cut in pieces, 
frozen  40 
020713000  Poultry cuts and offal, fresh or chilled  40 
020714000  Poultry cuts and offal, frozen  40 
040110110  Liquid milk and cream of a fat content not exceeding 
1% 50 
040120110  Liquid milk and cream of a fat content between 1% 
and 6%  50 
040130110  Liquid milk and cream of a fat content exceeding 6%  50 
040700111  Hens eggs, fresh preserved or cooked  50 
040700112  Duck eggs, fresh, preserved or cooked  50 
040700910  Hens eggs, fresh, preserved or cooked  50 
040700920  Duck eggs, fresh, preserved or cooked  50 
070490110  Round cabbage  90 
Source: Annex I: Schedule of tariff commitments: Malaysia.  
 
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