INDIA – TARIFF TREATMENT ON CERTAIN GOODS IN THE INFORMATION AND COMMUNICATIONS TECHNOLOGY SECTOR REQUEST FOR THE ESTABLISHMENT OF A PANEL BY THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU
Document: REQUEST FOR THE ESTABLISHMENT OF A PANEL
Date: 30 March 2020
Document codes: WT/DS588/7
Complainant: Taiwan
Respondent: India
Third parties: Brazil, Canada, China, EU, Indonesia, Japan, Norway, Pakistan, Russia, Singapore, South Korea, Thailand, Turkey, Ukraine, United Kingdom, U.S.
Dispute stage: Panel
Agreements cited: Art. II:1(a), II:1(b)  GATT 1994

INDIA – TARIFF TREATMENT ON CERTAIN GOODS IN THE INFORMATION AND
COMMUNICATIONS TECHNOLOGY SECTOR
REQUEST FOR THE ESTABLISHMENT OF A PANEL BY THE SEPARATE CUSTOMS TERRITORY
 OF TAIWAN, PENGHU, KINMEN AND MATSU
The following communication, dated 24 March 2020, from the delegation of the Separate Customs
Territory of Taiwan, Penghu, Kinmen and Matsu to the Chairperson of the Dispute Settlement Body,
is circulated pursuant to Article 6.2 of the DSU.

My authorities have instructed me to request the establishment of a panel pursuant to Articles 4 and
6 of the DSU and Article XXIII of the GATT 1994 with respect to the above -mentioned dispute. We
would like this request be placed on the agenda for the mee ting of the Dispute Settlement Body
once the date for the next meeting is rescheduled. Please also circulate this request to the
Membership.

On 2 September 2019, the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu
requested consultations with India, pursuant to Articles 1 and 4 of the DSU and Article XXII of the
GATT 1994 with regard to the customs duties applied by India on imports of certain products in the
information and communications technology ("ICT") sector.

The consultations took place on 21 November 2019 in Geneva with a view to reaching a satisfactory
settlement of the matter. Unfortunately, the consultations failed to settle the dispute.

As a result, the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu respectfully
requests that a panel be established pursuant to Articles 4 and 6 of the DSU and Article XXIII of the
GATT 1994 to examine the matter on the basis of the standard terms of reference, as set out in
Article 7.1 of the DSU.

The measures at issue are the duties applied by India on imports of certain ICT products in excess
of the bindings set forth in its Schedule of Concessions and Commitments annexed to the GATT 1994
("India's WTO Schedule" or "WTO Schedule").

The ITC products concerned fall within the scop e of the bindings included in India's WTO Schedule
with respect to the following tariff lines (based on the HS 2007):

8517.12
8517.61
8517.62
8517.70.01/02/03
8518.30.01

In its WTO Schedule India has bound the ad valorem duty rate for the above tariff lines at 0%. Yet
the duty rate applied by India on imports of ICT products falling within the scope of those bindings
is up to 20%, depending on the tariff line and is, therefore, in excess of the bound rate.

The duties applied by India on imports of the products falling within the scope of the bindings for
each of the above -mentioned tariff lines included in India's WTO Schedule are stipulated in the
following legal instruments:

1. Tariff line 8517.12:

- Customs Act, 1962, Act No. 52 of 13 December 1962;
- Customs Tariff Act, 1975, Act No. 51 of 18 August 1975, including its Section 2 and its
First Schedule;
- Notification No. 24/2005-Customs of 1 March 2005;
- Notification No. 57/2017-Customs of 30 June 2017.

2. Tariff line 8517.61:

- Customs Act, 1962, Act No. 52 of 13 December 1962;
- Customs Tariff Act, 1975, Act No. 51 of 18 August 1975, including its Section 2 and its
First Schedule;
- Notification No. 24/2005-Customs of 1 March 2005;
- Notification No. 25/2005-Customs of 1 March 2005;
- Notification No. 50/2017-Customs of 30 June 2017.

3. Tariff line 8517.62:

- Customs Act, 1962, Act No. 52 of 13 December 1962;
- Customs Tariff Act, 1975, Act No. 51 of 18 August 1975, including its Section 2 and its
First Schedule;
- Notification No. 24/2005-Customs of 1 March 2005;
- Notification No. 57/2017-Customs of 30 June 2017.

4. Tariff line 8517.70.01/02/03

- Customs Act, 1962, Act No. 52 of 13 December 1962;
- Customs Tariff Act, 1975, Act No. 51 of 18 August 1975, including its Section 2 and its
First Schedule;
- Notification No. 24/2005-Customs of 1 March 2005;
- Notification No. 50/2017-Customs of 30 June 2017;
- Notification No. 57/2017-Customs of 30 June 2017.

5. Tariff line 8518.30.01:
- Customs Act, 1962, Act No. 52 of 13 December 1962;
- Customs Tariff Act, 1975, Act No. 51 of 18 August 1975, including its Section 2 and its
First Schedule;
- Notification No. 25/2005-Customs of 1 March 2005;
- Notification No. 57/2017-Customs of 30 June 2017.

For each of the instruments referred to above, this request also covers any amendments,
replacements, extensions, implementing measures or other related measures adopted by India.

The measures at issue are inconsistent with India's obligations under the covered agreements and,
in particular, with Article II:1 (a) and (b) of the GATT 1994, because, through those measures, India
accords to the commerce of the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu
of certain ICT goods treatment less favorable than that provided for in its WTO Schedule and does
not exempt those goods from ordinary customs duties or other import duties in excess of those set
forth and provided in its Schedule, respectively.

These measures adversely affect exports of goods from the Separate Customs Territory of Taiwan,
Penghu, Kinmen and Matsu to India, and they nullify or impair the benefits accruing to the Separate
Customs Territory of Taiwan, Penghu, Kinmen and Matsu directly or indirectly under the covered
agreements.

The Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu as ks that this request be
placed on the agenda for the next meeting of the Dispute Settlement Body.