INDIA – ADDITIONAL DUTIES ON CERTAIN PRODUCTS FROM THE UNITED STATES REPORT OF THE PANEL
Document: REPORT OF THE PANEL
Date: 8 August 2023
Document codes: WT/DS585/R
Complainant: U.S.
Respondent: India
Third parties: Brazil, Canada, China, EU, Guatemala, Indonesia, Japan, Malaysia, Mexico, Norway, Russia, Singapore, Switzerland, Taiwan, Turkey, Ukraine, Venezuela
Dispute stage: Mutually Agreed Solution
Agreements cited: Art. I:1, II:1(a), II:1(b)  GATT 1994

INDIA – ADDITIONAL DUTIES ON CERTAIN PRODUCTS FROM THE
UNITED STATES
REPORT OF THE PANEL

TABLE OF CONTENTS
1 COMPLAINT BY THE UNITED STATES ........................................................................... 3
2 PANEL ESTABLISHMENT AND COMPOSITION .............................................................. 3
3 PANEL PROCEEDINGS .................................................................................................. 4
4 NOTIFICATION OF MUTUALLY AGREED SOLUTION ...................................................... 5

1 COMPLAINT BY THE UNITED STATES
1.1. On 3 July 2019, the United States requested consultations with India pursuant to Article 4 of
the Understanding on Rules and Procedures Governing the Settlement of Disputes (DSU) and
Article XXIII of the General Agreement on Tariffs and Trade 1994 (GATT 1994) with respect to India's
imposition of additional duties on certain products originating in the United States (additional duties
measure).1
1.2. The United States alleged that India did not impose the additional duties measure on like
products originating in the territory of any other WTO Member. Additionally, the United States
alleged that India appeared to be applying rates of duty to United States' imports greater than the
rates of duty set out in India's schedule of concessions. The United States thus claimed that the
additional duties measure appeared to be inconsistent with Articles I:1 and II:1(a) and (b) of the
GATT 1994.
1.3. Consultations were held on 1 August 2019 but failed to resolve the dispute.
2 PANEL ESTABLISHMENT AND COMPOSITION
2.1. On 19 September 2019, the United States requested the establishment of a panel pursuant to
Article 6 of the DSU with standard terms of reference.2
2.2. In its panel request, the United States claimed that India's additional duties measure applied
only to products originating in the United States. According to the United States, the additional
duties measure did not apply to like products originating in the territory of any other WTO Member,
and thus appeared to be inconsistent with the most -favoured-nation obligation in Article I of the
GATT 1994. Additionally, the United States claimed that the additional duties measure result ed in
rates of duty greater than the rates of duty set out in India 's Schedule of Concessions, and thus
appeared to be inconsistent with Article II of the GATT 1994.
2.3. The United States stated that the legal instruments through which India imposed the additional
duties measure included:
a. Government of India, Ministry of Finance, Department of Revenue, Notification
No. 48/2018 – Customs, 20 June 2018;
b. Government of India, Ministry of Finance, Department of Revenue, Notification
No. 49/2018 – Customs, 20 June 2018;
c. Government of India, Ministry of Finance, Department of Revenue, Notification
No. 56/2018 – Customs, 3 August 2018;
d. Government of India, Ministry of Finance, Department of Revenue, Notification
No. 62/2018 – Customs, 17 September 2018;
e. Government of India, Ministry of Finance, Department of Revenue, Notification
No. 77/2018 – Customs, 1 November 2018;
f. Government of India, Ministry of Financ e, Department of Revenue, Notification
No. 80/2018 – Customs, 15 December 2018;
g. Government of India, Ministry of Finance, Department of Revenue, Notification
No. 03/2019 – Customs, 29 January 2019;
h. Government of India, Ministry of Finance, Department of R evenue, Notification
No. 06/2019 – Customs, 26 February 2019;

1 Request for consultations by the United States, WT/DS585/1.
2 Request for the establishment of a panel by the United States, WT/DS585/2.

i. Government of India, Ministry of Finance, Department of Revenue, Notification
No. 11/2019 – Customs, 29 March 2019;
j. Government of India, Ministry of Finance, Department of Revenue, Notification
No. 14/2019 – Customs, 1 May 2019;
k. Government of India, Ministry of Finance, Department of Revenue, Notification
No. 15/2019 – Customs, 14 May 2019;
l. Government of India, Ministry of Finance, Department of Revenue, Notification
No. 16/2019 – Customs, 15 June 2019;
m. Government of India, Ministry of Finance, Department of Revenue, Notification
No. 17/2019 – Customs, 15 June 2019;
as well as any amendments, replacements, related measures, or implementing measures.
2.4. At its meeting on 2 8 October 2019, the Dispute Settlement Body (DSB) established a panel
pursuant to the United States' request in document WT/DS 585/2, in accordance with Article 6 of
the DSU.3
2.5. The Panel's terms of reference are the following:
To examine, in the light of the relevant provisions of the covered agreements cited by
the parties to the dispute, the matter referred to the DSB by the United States in
document WT/DS585/2 and to make such findings as will assist the DSB in making the
recommendations or in giving the rulings provided for in those agreements.4
2.6. Following the agreement of the parties, the Panel was composed on 7 January 2020 as follows5:
Chairperson: Mr Hugo Cayrús
Members: Mr Anthony Abad
 Mr César Montaño Huerta
2.7. Brazil, Canada, China, the European Union, Guatemala, Indonesia, Japan, Malaysia, Mexico,
Norway, the Russian Federation, Singapore, Switzerland, Chinese Taipei, Türkiye, Ukraine, and the
Bolivarian Republic of Venezuela reserved their rights to participat e in the Panel proceedings as
third parties.
3 PANEL PROCEEDINGS
3.1. On 7 February 2020, following consultations with the parties, the Panel adopted its Working
Procedures and partial timetable up to the first substantive meeting with the parties . Following
consultations with the parties, the Panel revised its timetable on 5 May 2020, 9 June 2020, and
4 November 2020.
3.2. In accordance with this timetable, the United States submitted its first written submission on
27 February 2020 , and India submitted its first writ ten submission on 30 April 2020. Also on
30 April 2020, India submitted a separate request for a preliminary ruling. The United States
responded to India's request for a preliminary ruling on 26 May 2020, and India submitted comments
on the United States' response on 24 June 2020. The United States filed a further submission
responding to India's comments on 8 July 2020.
3.3. The Panel received third -party written submissions on 19 May 2020 from China, the
European Union, Japan, Norway, the Russian Federation, Switzerland, Türkiye, and Ukraine. Further,
on 2 June 2020, the Panel received additional third-party written submissions concerning India's

3 DSB, Minutes of the meeting held on 28 October 2019, WT/DSB/M/436, para. 6.7.
4 Constitution note of the Panel, WT/DS585/3, para. 2.
5 Constitution note of the Panel, WT/DS585/3, para. 3.

request for a preliminary ruling from the European Union, the Russian Federation, Türkiye,
and Ukraine.6
3.4. Due to the COVID -19 pandemic and related restrictions on travel and in -person meetings, it
was not possible to physically meet with the parties at the WTO premises on the dates scheduled in
the Panel's timetable. In consultation with the parties, the Pa nel postponed the first substantive
meeting several times to a date to be determined.
3.5. On 12 January 2023, the Panel wrote to the parties seeking their views "on how they see the
way forward in these proceedings". In response to further communications from the Panel on this
issue, the parties indicated on several occasions that they were conferring on the way forward and
engaging in discussions with respect to reaching a positive resolution of this dispute, and that they
would benefit from additional time to provide their views to the Panel on this issue. The Panel agreed
to those requests.
4 NOTIFICATION OF MUTUALLY AGREED SOLUTION
4.1. By a letter dated 13 July 2023, pursuant to Article 3.6 of the DSU, the parties notified the DSB
that they had reached a mutually agreed solution to the matter raised in this dispute. This letter was
circulated as document WT/DS585/7 on 17 July 2023. Also on 13 July 2023, the parties jointly wrote
to the Panel advising it of their mutually agreed solution.
4.2. The Panel takes note of the mutually agreed solution between the parties to the dispute and of
Article 3.7 of the DSU, which provides that "[t]he aim of the dispute settlement mechanism is to
secure a positive solution to a dispute. A solution mutually acceptable to the parties to a dispute and
consistent with the covered agreements is clearly to be preferred."
4.3. The Panel also takes note of Article 12.7 of the DSU, which provides that "[w]here a settlement
of the matter among the parties to the dispute has b een found, the report of the panel shall be
confined to a brief description of the case and to reporting that a solution has been reached" .
Accordingly, the Panel concludes its work by reporting that a mutually agreed solution to this dispute
has been reached between the parties.