. /.   WORLD TRADE  
ORGANIZATION  WT/DS360/1 
G/L/817 12 March 2007 
 
(07-1029) 
 Original:   English 
  
 
INDIA – ADDITIONAL AND EXTRA-ADDITIONAL DUTIES ON  
IMPORTS FROM THE UNITED STATES 
 
Request for Consultations by the United States
 
 
 
 The following communication, dated 6 March 2007, from the delegation of the United States to the delegation of India and to the Chairman of  the Dispute Settlement Body, is circulated in 
accordance with Article 4.4 of the DSU.  
_______________ 
 
 
My authorities have instructed me to request consultations with the Government of India 
pursuant to Article 4 of the Understanding on Rules and Procedures Governing the Settlement of 
Disputes  and Article XXII of the General Agreement on Tariffs and Trade 1994  ("GATT 1994"), with 
respect to "additional duties" and "extra additional duties" that India applies to imports from the 
United States.   
These duties appear to subject imports to ordinary  customs duties or other duties or charges in 
excess of those in India's WTO Tariff Schedule.  Acco rdingly, as a result of the duties, products from 
the United States do not appear to be exempt from or dinary customs duties or other charges in excess 
of those set forth in India's WTO Tariff Schedule a nd appear to be accorded less favourable treatment 
than that provided for in India's WTO Tariff Sche dule.  The duties, therefore, appear to be 
inconsistent with Article II:1(a) and (b) of the GAT T 1994.  India applies these duties to products that 
include, but are not limited to, imports of win es and distilled spirits (Harmonized Tariff System 
Codes 2204, 2205, 2206, and 2208).  
 
Even if these duties were considered to be inte rnal taxes applied at the time of importation, 
the duties appear to subject imports from the United States to internal taxes in excess of those applied 
to like domestic products or directly competitive or substitutable domestic products in breach of 
Article III:2 of the GATT 1994 and to afford less fa vourable treatment to imported products than to 
like domestic products in breach of Article III:4 of the GATT 1994.  
 The measures through which India h as provided such treatment include:  
 
• Sections 2 and 3, and First Schedule, of the Customs Tariff Act, 1975 ("basic 
customs duty," "additional duty" and "extra additional duty"); 
 
• Section 12 of the Customs Act, 1962 ("basic customs duty"); 
 
• Customs Notification No. 5/2004 (8 January 2004) ("basic customs duty" 
inter alia  on spirits); 
 WT/DS360/1 
G/L/817 Page 2 
 
 
  • Customs Notification No. 20/1997 (1 March 1997) ("basic customs duty" 
inter alia  on wine); 
 
• Customs Notification No. 32/2003 (1  March 2003) ("additional duty" 
inter alia  on wine and spirits);  and 
 
• Customs Notification No. 19/2006 (1 March 2006) ("extra additional duty" 
inter alia  on wine and spirits)   
 as well as any amendments, related measures, or implementing measures.     These measures appear to be inconsis tent with the following provisions: 
 
• Article II:1(a) and (b) of the GATT 1994; 
 
• Articles III:2 and III:4 of the GATT 1994. 
 
India's measures also appear to nullify or impa ir the benefits accruing to the United States 
directly or indirectly under the cited agreement. 
 
We look forward to receiving your reply to th e present request and to fixing a mutually 
convenient date for consultations.  
__________