INDIA – TARIFF TREATMENT ON CERTAIN GOODS IN THE INFORMATION AND COMMUNICATIONS TECHNOLOGY SECTOR REQUEST FOR CONSULTATIONS BY THE EUROPEAN UNION
Document: REQUEST FOR CONSULTATIONS BY
Date: 9 April 2019
Document codes: WT/DS582/1; G/L/1303
Complainant: EU
Respondent: India
Third parties: Brazil, Canada, China, Indonesia, Japan, South Korea, Norway, Pakistan, Russia, Singapore, Taiwan, Thailand, Turkey, Ukraine, 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 CONSULTATIONS BY THE EUROPEAN UNION
The following communication, dated 2 April 2019, from the delegation of the European Union to the
delegation of India, is circulated to the Dispute Settlement Body in accordance with Article 4.4 of
the DSU.

My authorities have instructed me to request consultations with the Government of India, pursuant
to Articles 1 and 4 of the Understanding on Rules and Procedures Governing the Settlement of
Disputes ("DSU"), Article XXII:1 of the General Agreement on Tariffs and Trade 1994 ("GATT 1994")
with regard to the tariff treatment that India accords to certain goods in the i nformation and
communications technology sector.
India applies duties in excess of the rates bound in its Schedule of Concessions and Commitments
annexed to the GATT 1994 ( "Schedule") on imports of certain goods in the information and
technology sector, including, in particular, the following categories of products:
- laboratory, hygienic or pharmaceutical glassware, glass shells, glass globes and glass founts;
- machines and apparatus for the manufacture of semiconductor boules or wafers,
semiconductor devices, electronic integrated circuits or flat panel displays;
- electrical transformers, static converters and inductors;
- telephone sets, including telephones for cellular networks or for other wireless networks:
other apparatus for the transmission or rec eption of vice, images or other data, including
apparatus for communication in a wired or wireless network;
- microphones and stands therefor: loudspeakers, headphones and earphones, sets consisting
of a microphone and one or more loudspeakers, audio-frequency electric amplifiers, electric
sound amplifier sets;
- transmission apparatus for radio -broadcasting or television, television cameras, digital
cameras and video camera recorders;
- parts suitable for use with transmission apparatus for radio -broadcasting or television,
television cameras, digital cameras and video camera recorders, radio apparatus, radio
navigational aid apparatus and radio remote control apparatus, reception apparatus for
radio-broadcasting, monitors and projectors;
- electronic integrated circuits;
- insulated wire, cable and other insulated electric conductors, optical fibre cables;
- oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or
checking electrical quantities, for measuring or detecting alpha, beta, gamma, X-ray, cosmic
or other ionising radiations;
- measuring or checking instruments, appliances and machines, profile projectors.
By way of example, the applied duty rates on the tariff lines presented in the attached table clearly
exceed the bound rate in India's Schedule, which is set at 0%.
WT/DS582/1 • G/L/1303

India imposes these measures through, inter alia, the following legal instruments:
- Section 12 of the Customs Act, 1962, requiring the collection of customs duties as specified
in the Customs Tariff Act, 1975.
- Section 2 and the First Schedule of the Customs Tariff Act, 1975, as amended from time to
time, including most recently by:
o Finance Act of 2014 (2014-2015 "Union Budget")
o Finance Act of 2007 (2007-2008 "Union Budget")
o Finance Act of 2018 (2018-2019 "Union Budget")
- Notifications granting exemption from duty pursuant to Section 25 of the Customs Act, 1962
and to Section 3 of Customs Tariff Act, 1975 and setting the applicable rates for the products
concerned, including in particular:
o No. 19/2016-Customs of 1 March 2016
o No. 32/2016-Customs of 5 May 2016
o No. 50/2017-Customs of 30 June 2017,
o No. 56/2017-Customs of 30 June 2017,
o No. 57/2017-Customs of 30 June 2017,
o No. 58/2017-Customs of 30 June 2017,
o No. 67/2017-Customs of 14 July 2017,
o No. 91/2017-Customs of 14 December 2017
o No. 6/2018-Customs of 2 February 2018,
o No. 22/2018-Customs of 2 February 2018,
o No. 36/2018-Customs of 2 April 2018,
o No. 37/2018-Customs of 2 April 2018,
o No. 38/2018-Customs of 2 April 2018,
o No. 39/2018-Customs of 2 April 2018,
o No. 40/2018-Customs of 2 April 2018,
o No. 74/2018-Customs of 11 October 2018,
o No. 75/2018-Customs of 11 October 2018,
o No. 76/2018-Customs of 11 October 2018,
o No. 02/2019-Customs of 29 January 2019.
For each of the measures referred to above, this request also covers any amendments,
replacements, extensions, implementing measures or other related measures adopted by the
legislative or executive authorities of India.
These measures appear to be incons istent 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 EU commerce of certain goods in the information and communications
technology sector treatment less favourable than that provided for in its 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.
The tariff treatment t hat India accords to certain goods in the i nformation and communications
technology sector identified in this request appears to nullify or impair the benefits accruing to the
European Union directly or indirectly under the covered agreements.
WT/DS582/1 • G/L/1303

The Europe an Union reserves the right to address additional measures and claims under other
provisions of the covered agreements regarding the above matters during the course of the
consultations.
The European Union looks forward to receiving India 's reply to this r equest and expresses its
readiness to consider a mutually convenient date and place for the consultations.

WT/DS582/1 • G/L/1303

India WTO certified schedule India applied duties
(1)
HS2007
(2)
ex.
(3)
Description
(4)
Tariff
binding
(5)
HS2017
(6)
Description
(7)
Applied
duty

7017.10 01' - - Quartz reactor tubes and holders
designed for insertion into diffusion and
oxidation furnaces for production of Semi -
conductor wafers.
0% 7017.10.00 - Of fused quartz or other fused silica 10%
7020.00 01' - Quartz reactor tubes and holders designed
for insertion into diffusion and oxidation
furnaces for production of semi conductor
wafers
0% 7020.00.29

7020.00.90
- - - Other

- - Other
10%

10%

8486.10.
00
- - Machines and apparatus for the
manufacture of boules or wafers
0% 8486.10.00 - Machines and apparatus for the
manufacture of boules or wafers
7.5%
8486.20.
00
- - Machines and apparatus for the
manufacture of semiconductor devices or of
electronic integrated circuits
0% 8486.20.00 - Machines and apparatus for the
manufacture of semiconductor devices or of
electronic integrated circuits
7.5%
8486.30.
00
- - Machines and apparatus for the
manufacture of flat panel displays
0% 8486.30.00 - Machines and apparatus for the
manufacture of flat panel displays
7.5%
8486.40.
00
- - Machines and apparatus specified in Note 9
(C) to this Chapter
0% 8486.40.00 - Machines and apparatus specified in Note 9
(C) to this Chapter
7.5%
8486.90.
00
- - Parts and accessories 0% 8486.90.00 - Parts and accessories 7.5%
8504.40 02' - - Static converters for automatic data
processing machines and units thereof, and
telecommunication apparatus
0% 8504.40.90 - - Other 15%
8504.90 01' - - Printed circuit assemblies for static
convertors for automatic data processsing
machines and units thereof, and
telecommunication apparatus; printed circuit
assemblies for other inductors for power
supplies for automatic data processing
machines and un its thereof, and
telecommunication apparatus
0% 8504.90.90 - - Other 10%
8517.12 - - - Telephones for cellular networks or for
other wireless networks
0% 8517.12.10

8517.12.90
- - - Push button type

- - - Other
20%

20%
WT/DS582/1 • G/L/1303

India WTO certified schedule India applied duties
(1)
HS2007
(2)
ex.
(3)
Description
(4)
Tariff
binding
(5)
HS2017
(6)
Description
(7)
Applied
duty

8517.61 - - - Base stations 0% 8517.61.00 - - Base stations 20%
8517.62 - - - Machines for the reception, conversion
and transmission or regeneration of voice,
images or other data, including switching
and routing apparatus
0% 8517.62.90 - - - Other 10% or
20%

8517.70

8517.70

8517.70
01'

02'

03'
- - Parts and accessories of the machines of
heading 84.71: For populated PCBs

- - Parts and accessories of the machines of
heading 84.71: Other

- - Other
0%

0%

0%
8517.70.10

8517.70.90
- - Populated, loaded or stuffed printed
circuit boards

- - Other
10%

15%

8518.10 01' - - Microphones having a frequency range of
300 Hz to 3,4 KHz with a diameter of not
exceeding 10 mm and a height not exceeding
3 mm, for telecommunication use
0% 8518.10.00 - Microphones and stands therefor 15%
8518.29

8518.29
01'

02'
- - - Loudspeakers, without housing, having
a frequency range of 300 Hz to 3,4 KHz with
a diameter of not exceeding 50mm, for
telecommunication use - cone type

- - - Loudspeakers, without housing, having
a frequency range of 300 Hz to 3,4 KHz with
a diame ter of not exceeding 50mm, for
telecommunication use - Other than cone
type
0%

0%
8518.29 - - Other 15%
8518.30 01' - - Line telephone handsets 0% 8518.30 - Headphones and earphones, whether or
not combined with a microphone, and sets
consisting of a microphone and one or more
loudspeakers
15%
8525.80 02' - - Still image video cameras and other video
camera recorders; digital cameras: Digital
still image video cameras
0% 8525.80.20 - - Digital cameras 15%
WT/DS582/1 • G/L/1303

India WTO certified schedule India applied duties
(1)
HS2007
(2)
ex.
(3)
Description
(4)
Tariff
binding
(5)
HS2017
(6)
Description
(7)
Applied
duty

8529.90 01' - - Parts and accessories of the machines of
heading 84.71
0% 8529.90

8529.90.10

8529.90.20

8529.90.90
- Other:

- - For communication jamming equipment

- - For amateur radio communication
equipment

- - Other

7.5%

7.5%

15%

8542.39 01' - - - Of monolithic and hybrid integrated
circuits
0% 8542.39 - - Other 7.5%
8544.42 01' - - Of a kind used for telecommunications 0% 8544.42.91

8544.42.92

8544.42.93
- - - - Paper insulated, of a kind used in
telecommunication

- - - - Plastic insulated, of a kind used in
telecommunication

- - - - Rubber insulated, of a kind used in
telecommunication
15%

15%

15%

8544.49 01' - - - For a voltage not exceeding 80 V : Of a
kind used for telecommunications
0% 8544.49.91

8544.49.92

8544.49.93
- - - - Paper insulated, of a kind used in
telecommunication

- - - - Plastic insulated, of a kind used in
telecommunication

- - - - Rubber insulated, of a kind used in
telecommunication
15%

15%

15%

9030.90

9030.90
01'

02'
- - Parts and accessories of instruments and
apparatus for measuring or checking
semiconductor wafers or devices

0%

0%
9030.90.90 - - Other 7.5%
WT/DS582/1 • G/L/1303

India WTO certified schedule India applied duties
(1)
HS2007
(2)
ex.
(3)
Description
(4)
Tariff
binding
(5)
HS2017
(6)
Description
(7)
Applied
duty

 - - Parts of instruments and appliances for
measuring or checking semiconductor wafers
or devices
9031.49 01' - - - Optical instruments and appliances for
measuring surface particulate contamination
on semiconductor wafers
0% 9031.49.00 Other 7.5%