( ) Page: 1/60 FACTUAL PRESENTATION FREE TRADE AGREEMENT BETWEEN THE ASSOCIATION OF SOUTHEAST ASIAN NATIONS (ASEAN) AND INDIA (GOODS)

WT/COTD/RTA/8/1 14 December 216 (16-6789) Page: 1/6 Committee on Trade and Development Dedicated Session on Regional Trade Agreements FACTUAL PRESENTATION FREE TRADE AGREEENT BETWEEN THE ASSOCIATION OF SOUTHEAST ASIAN NATIONS (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 Transparency echanism for Regional Trade 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/COTD/RTA/8/1-2 - TABLE OF CONTENTS Page 1 TRADE ENVIRONENT... 3 2 CHARACTERISTIC ELEENTS OF THE AGREEENT... 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... 9 3.1.3 Liberalization schedule...15 3.1.3.1 ASEAN ember States...15 3.1.4 Tariff rate quotas...29 3.2 Rules of origin...29 3.3 Export duties and charges, and quantitative restrictions...3 3.4 Regulatory Provisions of the Agreement...3 3.4.1 Standards...3 3.4.1.1 Sanitary and phytosanitary measures...3 3.4.1.2 Technical barriers to trade...3 3.4.2 Safeguard mechanisms...3 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 OF THE AGREEENT... 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... 4 ANNEX 2... 6

GDP US $ billion WT/COTD/RTA/8/1-3 - Key Facts Parties to the Agreement: ASEAN member states and India Date of Signature: 13 August 29 Date of Entry into Force: 1 January 21 for India, alaysia, Singapore and Thailand; 1 June 21 for Brunei Darussalam, yanmar and Viet Nam; 1 October 21 for Indonesia, 1 January 211 for Lao PDR, 17 ay 211 for the Philippines; and 15 July 211 for Cambodia Date of Notification: 19 August 21; revised 31 ay 212 Full implementation: 31 December 229 1 TRADE ENVIRONENT 1 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 13 th RTA as notified to the WTO. 2 1.2. The ASEAN countries' ranking in world merchandise exports and imports ranged from 9 th largest exporter and 1 th largest importer of goods for Singapore, to 11 and 115 respectively for Lao PDR in 214. (excluding intra-eu trade). In the same year India's ranking in world exports was 13 th and 8 th for imports (Table 1.1). India's exports and imports are dominated by manufactures (68.4% and 47.8% of exports and imports) and fuels and minerals (15.7% and 33.1% of exports and imports in 215). The ASEAN countries' exports and imports are dominated by manufactured 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 yanmar (43.8% of exports) and in imports for Singapore (23.5% of its total imports). 3 Table 1.1 ASEAN member states and India's merchandise trade profiles in 214 Population (million) Value (billion US$) Exports Share in World Total Rank Value (billion US$) Imports Share in World Total Rank Trade to GDP ratio (212-214) ASEAN Brunei.4 1.5.6 67 3.6.2 113 17.3 112 Darussalam Cambodia 15.4 1.8.6 66 13.5.7 65 16.7 137.5 Indonesia 252.8 176.3.93 2 178.2.93 2 888.5 45.7 Lao PDR 6.9 2.7.1 11 3.3.2 115 11.8 62.1 alaysia 3.2 234.1 1.23 17 28.9 1.9 19 326.9 157.3 yanmar 53.7 11..6 64 16.2.8 61 62.8 34.1 Philippines 1.1 62.1.33 37 67.5.35 27 284.6 55.5 Singapore 5.5 49.8 2.16 9 366.2 1.92 1 37.9 359.3 Thailand 67.2 227.6 1.2 18 228. 1.19 18 373.8 145.2 1 Unless otherwise indicated, the data in this section are based on the WTO and trade 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, ERCOSUR, Afghanistan, Korea, Nepal, as well as the GSTP, the South Asian Preferential Trade Agreement (SAPTA), the South Asian Free Trade Agreement (SAFTA) and the Asia-Pacific Trade Agreement (APTA). 3 No information on the breakdown of trade by broad sector was available for Lao PDR.

GDP US $ billion WT/COTD/RTA/8/1-4 - Population (million) Value (billion US$) Exports Share in World Total Rank Value (billion US$) Imports Share in World Total Rank Trade to GDP ratio (212-214) Viet Nam 9.7 15.5.79 22 149.3.78 22 186.2 164.2 India 1,267.4 321.6 1.69 13 463. 2.43 8 2,66.9 53.6 Note: Rank excludes intra-eu trade. Source: WTO Statistics Database, Trade Profiles (September 215). 1.3. The Parties' recent trends in global and bilateral exports and imports are shown in Charts 1.1 and 1.2 below. While Brunei Darussalam, Cambodia, Indonesia, alaysia, 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 28 economic crisis, merchandise trade for Lao PDR and yanmar 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 24 mainly as global imports have outpaced exports. 1.4. In their bilateral trade which grew steadily during this period, all ASEAN countries maintained a trade surplus with India except Cambodia, Thailand and Viet Nam which had trade deficits. India's largest ASEAN trading partners during this period were Singapore, Indonesia, alaysia and Viet Nam for its exports and Indonesia, alaysia, 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 these 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 77.8% of Indonesia's imports from India. Chemicals and minerals are also key imports for alaysia from India, which along with base metals and vegetables account for 64.7% of alaysia's imports from India. Chemicals and base metals account for almost 6% of the Philippines' imports from India which also imports machinery and vehicles while minerals account for almost 6% 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 imports by Thailand from India (52.7%) while Viet Nam mainly imports prepared foods, chemicals, machinery and base metals (75.2% of total imports) from India. 1.6. There is significant similarity in ASEAN global exports and India's main imports from these countries. achinery is an important global export for several ASEAN countries, most notably Philippines, Singapore, alaysia and Thailand, and machinery is also an important import from these countries for India. Similarly minerals are important exports for Indonesia and Viet Nam and also form an important share of Indian imports from these countries. inerals are also an important Indian import from alaysia whose global exports of minerals account for 16% of alaysia's total exports, while they account for almost 9% 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/COTD/RTA/8/1-5 - Chart 1.1 ASEAN member states' trade with India and world, 22-214 Brunei Darussalam (US$ billion) Cambodia (US$ billion) 1. 14.3 2.9.8.7.6.5.4.3 12 1 8 6 4.25.2.15.1 18 16 14 12 1 8 6.2.1 2.5 4 2. 16 22 23 24 25 26 27 28 29 21 211 212 213 214 Indonesia (US$ billion) 25..16 22 23 24 25 26 27 28 29 21 211 212 213 214 Lao PDR (US$ billion) 5 14 12 2.14.12 4 4 1 8 6 15 1.1.8.6 3 3 2 2 4 2 5.4.2 1 1 12 22 23 24 25 26 27 28 29 21 211 212 213 214 alaysia (US$ billion) 25. 1.6 22 23 24 25 26 27 28 29 21 211 212 213 214 yanmar (US$ billion) 18 1 2 1.4 1.2 16 14 8 6 4 2 15 1 5 1..8.6.4.2 12 1 8 6 4 2 1.2 1..8.6.4.2. 22 23 24 25 26 27 28 29 21 211 212 213 214 Philippines (US$ billion) 22 23 24 25 26 27 28 29 21 211 212 213 214 8 7 6 5 4 3 2 1. 16 14 12 1 8 6 4 2 22 23 24 25 26 27 28 29 21 211 212 213 214 Singapore (US$ billion) 22 23 24 25 26 27 28 29 21 211 212 213 214 45 4 35 3 25 2 15 1 5 Thailand (US$ billion) Viet Nam (US$ billion) 6 3 3.5 16 5 4 3 2 1 25 2 15 1 5 3. 2.5 2. 1.5 1..5 14 12 1 8 6 4 2 22 23 24 25 26 27 28 29 21 211 212 213 214. 22 23 24 25 26 27 28 29 21 211 212 213 214 Exports to India Imports from India Total exports Total imports Note: Source: irror data for Brunei Darussalam, Lao PDR and yanmar's bilateral trade with India. UNSD, Comtrade database, and WTO Statistics database.

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 WT/COTD/RTA/8/1-6 - Chart 1.2 India, trade with ASEAN member states and world, 22-215 6 1 9 8 4 7 6 5 4 2 3 2 1 22 23 24 25 26 27 28 29 21 211 212 213 214 215 Brunei Darussalam Cambodia Indonesia Lao PDR alaysia yanmar 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, 27-29 Note: Source: Coverage period: 28-21 for Cambodia and Philippines and 27-29 for Indonesia, alaysia, Singapore, Thailand and Viet Nam. No data for Brunei Darussalam, Lao PDR and yanmar by HS section. UNSD, Comtrade database.

WT/COTD/RTA/8/1-7 - 2 CHARACTERISTIC ELEENTS OF THE AGREEENT 2.1 Background Information 2.1. The Agreement forms part of the Framework Agreement on Comprehensive Economic Cooperation, originally signed on 8 October 23 and in force since 1 July 24 and which also includes at present an Agreement on a Dispute Settlement echanism, 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 Agreement on Comprehensive Economic Co-operation was signed on 13 August 29. The main amendments made by the Protocol include changes to the periods for reduction and elimination of applied FN rates among the Parties, and a decision to discontinue the early harvest programme. 4 The Agreement entered into force for India, alaysia, Singapore and Thailand on 1 January 21; for Brunei Darussalam, yanmar and Viet Nam on 1 June 21; Indonesia on 1 October 21; Lao PDR on 1 January 211; for the Philippines on 17 ay 211; and for Cambodia on 15 July 211. The Agreement was notified under paragraph 4(a) of the Enabling Clause on 19 August 21 and subsequently revised on 31 ay 212. 5 2.2. The text of the Agreement is available, along with its Annexes at the following websites: ASEAN: India: http://www.asean.org/22563.htm http://commerce.nic.in/trade/international_ta_framework_asean.asp 2.3. The Agreement is composed of 24 Articles and two annexes on the schedule of commitments and rules of origin as described below. Box 2.1: Structure of Trade in Goods Agreement Article 1 Article 2 Article 3 Article 4 Article 5 Article 6 Article 7 Article 8 Article 9 Article 1 Article 11 Article 12 Article 13 Article 14 Article 15 Article 16 Definitions Scope National Treatment on Internal Taxation and Regulations Tariff reduction and elimination Transparency Administrative Fees and Formalities Rules of origin Non- easures odification of Concessions Safeguard easures easures to safeguard the balance of payments General Exceptions Security Exceptions Customs Procedures Regional and Local Governments Relation to other Agreements 4 The Early Harvest Programme envisaged progressive reductions in s beginning 1 November 24, with elimination to be completed by India and the ASEAN-6 on 31 October 27 and the new ASEAN members (Cambodia, Lao PDR, yanmar and Viet Nam) by 31 October 21. Under the programme 15 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 reductions between the Parties but not elimination, as detailed 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/COTD/N/35, 23 August 21; and WT/COTD/N/35/Add.1, 31 ay 212.

WT/COTD/RTA/8/1-8 - Article 17 Article 18 Article 19 Article 2 Article 21 Article 22 Article 23 Article 24 Annex 1 Annex 2 Joint Committee Dispute Settlement Review Annexes and Future Legal Instruments Amendments Depository Entry into force Termination Schedules of Tariff Commitments Rules of Origin for the ASEAN-India Free Trade Area Protocol to Amend the Framework Agreement on Comprehensive Economic Co-operation Agreement on Dispute Settlement echanism under the Framework Agreement on Comprehensive Economic Co-operation 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 echanism under the Framework Agreement on Comprehensive 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-operation 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 envisaged 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 213 for Brunei Darussalam, Indonesia, alaysia, Singapore and Thailand and India; by 218 for the Philippines and India; and by 218 for Cambodia, Lao PDR, yanmar 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 Agreement (Article 3). Tariffs are to be gradually liberalized where applicable according to the schedule of commitments as set out in Annex 1 to the Agreement (Article 4). The base rates from which s are to be reduced and/or eliminated are the applied on 1 July 27 (FN rate for WTO embers 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 FN s on originating goods as set out in Annex 1 (Article 4). If the FN of any of the Parties is lower than the preferential rates under the Agreement 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 s 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, s will be reduced and eventually eliminated between 1 January 21 and 31 December 213 for Brunei Darussalam, Indonesia, alaysia, Singapore and Thailand and India; 1 January 21 to 31 December 218 for the Philippines and India; and 1 January 21 to 31 December 213 for India and 1 January 21 to 31 December 218 for Cambodia, Lao PDR, yanmar and Viet Nam. Under Normal Track 2, s will be reduced and eventually eliminated between 1 January 21 and 31 December 216 for Brunei Darussalam, Indonesia, alaysia, Singapore and Thailand and India; 1 January 21 to 31 December 219 for the Philippines and India; and 1 January 21 to 31 December 216 for India and between 1 January 21 and 31 December 221 for Cambodia, Lao PDR, yanmar and

WT/COTD/RTA/8/1-9 - Viet Nam. For products in the Sensitive Track, s above 5% will be reduced to 5% for up to 5 ; 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 members and finally reduced to 4% by the end of their respective implementation periods. Furthermore applied s on 4% of the in the Sensitive Track will be eliminated according to the schedule in Annex I. The Special products list which is maintained only by India (crude and refined palm oil, coffee, black tea and pepper) will be subject to reductions. Products in the highly sensitive lists will also be subject to reductions as scheduled in Annex I, while exclusion lists will be subject to annual 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 institute or maintain any non- measures on imports of goods from (or exports to or sale for export to) the other Parties, except in accordance with its WTO rights and obligations or other provisions in the Agreement. Furthermore, for permitted non- measures they will ensure the transparency of these measures and their full compliance with obligations under the 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 reciprocal and mutually advantageous concessions that are not less favourable to trade 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 3.6. Tables 3.1 and 3.2 below show elimination and reduction commitments made by ASEAN and India respectively. With respect to ASEAN members, in 21 when the Agreement entered into force for Brunei Darussalam, 75.4% of its was duty free on an FN basis, under which 91.8% of its average imports from India during 27-9 were carried out. 7 Between 1 January 213 and 31 December 219 Brunei Darussalam will eliminate s on a further 7.3% of its, corresponding to.5% of its imports from India, with the remaining 17.4% of the (1,443 ) remaining dutiable once implementation is complete. In addition to elimination, Brunei commits to reduce its duties on 1,15 (13.3% of the ) for imports from India relating to 2.5% of its imports from India. 3.7. In 211 when the Agreement entered into force for Cambodia, 13.7% of its was duty free on an FN basis, corresponding to 36.8% of its imports from India during 27-9. 8 Cambodia will eliminate its s under the Agreement on 31 December 218, when 67.8% of its corresponding to 5.7% of its imports from India, and on 31 December 221 when 3.7% of its, corresponding to 2% of its imports from India will be liberalized. At the end of implementation in 221 1,229 (14.8% of the ), corresponding to 1.6% of its imports from India will remain dutiable. Under the Agreement Cambodia will also reduce rates on 84.2% of the, relating to 58.9% of its imports from India. 3.8. Around 24% of Indonesia's FN applied was duty free in 21, corresponding to 64.8% of its imports from India during 27-9. 9 Under the Agreement Indonesia commited to liberalize s in 213 (1,58 on 1 January and 51 on 31 December), on 31 December 216 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 simplifying import and export documentation requirements. 7 In 21 Brunei Darussalam's FN applied was composed of 8,3 at the HS eight-digit level, 99.37% of which had ad valorem rates. The non ad valorem rates on 52 were all specific. 8 In 211 Cambodia's FN applied was composed of 8,3 at the HS eight-digit level, all of which had ad valorem rates of duty. 9 In 21 Indonesia's FN applied was composed of 8,738 at the HS ten-digit level of which 99.69% had ad valorem rates of duty. Of the remainder 17 had specific rates of duty and 1 were prohibited.

WT/COTD/RTA/8/1-1 - (384 ) and 31 December 219 (292 ). As a result, by the end of implementation 4,48 (5.4% of the ) are to be liberalized, corresponding to 69.4% of its imports from India during 27-9. Under the Agreement Indonesia also agrees to reduce s on 67.6% of its, relating to 3.4% of its imports from India. 3.9. In 211 none of Lao PDR's FN applied was duty free. 1 Lao PDR will start eliminating s on 31 December 218 (5,711 ) corresponding to 1.7% of its imports from India. Further elimination will take place on 1 January (53 ) and 31 January 221 (666 ). At the end of implementation, Lao PDR will maintain s on 1,87 (22.5% of the ), corresponding to 1.1% of its imports from India. In addition to eliminating s, Lao PDR will reduce duties on 95.7% of its s, which relate to 79% of its imports from India. 3.1. Some 63.8% of alaysia's applied FN was duty free in 21 corresponding to 86.2% of its imports from India during 27-9. 11 It liberalized 18 on 1 January 21 when the Agreement entered into force. Another 444 were liberalized on 1 January 213 to be followed by 597 and 887 respectively on 31 December 213 and 31 December 216. At the end of implementation alaysia will maintain duties on 1,818 (17.5% of its ) corresponding to 6.9% of its imports from India during 27-9. In addition, alaysia will also reduce duties on 26.6% of its, related to 8.7% of its imports from India. 3.11. yanmar provided duty free access on an FN basis for 355 (4.1% of the ) in 21 when the Agreement entered into force. 12 It will liberalize duties on a further 5,411 on 31 December 218, corresponding to 77.4% of its imports from India, and 583 on 31 December 221. At the end of implementation it will retain duties on 2,278 (26.4% of the ) corresponding to 6.9% of its imports from India. yanmar will also reduce duties on some 72.3% of its, relating to 8.6% of its imports from India. 3.12. In 211 5.1% of the Philippines' applied FN was duty free, corresponding to 5.4% of its imports from India during 27-9. 13 As a result of the Agreement, the Philippines will liberalize a further 55.6% of the on 31 December 218, corresponding to 41.5% of its imports from India. A further 1,453 (17.5%), corresponding to 25.5% of its imports from India are to be liberalized on 31 December 219. At the end of liberalization 1,81 (21.7%) are to remain dutiable, related to 79.2% of the Philippines' imports from India. 3.13. Singapore liberalized its six dutiable at entry into force of the Agreement in 21. 14 3.14. In 21 1,522 of Thailand's FN applied were duty free. 15 Twelve were liberalized upon entry into force of the Agreement on 1 January 21. A further 2,388 were liberalized on 1 January 213 with 1,621 to be liberalized on 31 December of 213; these correspond to respectively 14.4% and 4.4% of its imports from India during 27-9. Two and 736 are to be liberalized in 217 and 218 respectively. At the end of liberalization 2,19 (24.3%) are to remain subject to duties, corresponding to 22.9% of its imports from India. Thailand will also reduce duties on 66.8% of the, related to 41.8% of its imports from India. 3.15. In 21 32.8% of Viet Nam's FN applied was duty free, corresponding to 66% of its imports from India during 27-9. 16 It liberalized s on two additional on 1 January 21 1 In 211 Lao PDR's applied was composed of 8,3 at the HS eight-digit level, 99.82% of which had ad valorem rates of duty; 15 were prohibited for import. 11 In 21 alaysia's FN applied was composed of 1,389 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 had mixed rates of duty. 12 In 21 yanmar's applied FN consisted of 8,627 at the HS eight-digit level all of which had ad valorem rates of duty. 13 In 211, the Philippines' applied FN consisted of 8,298 at the HS eight-digit level all of which had ad valorem rates of duty. 14 In 21 Singapore's applied FN consisted of 8,294 at the HS eight-digit level, of which 6 carried specific rates of duty. 15 In 21 Thailand's applied FN consisted of 8,3 at the HS eight-digit level, of which 9.75% was subject to ad valorem rates of duty; 695 had mixed rates of duty, 37 specific and 36 other rates of duty. 16 In 21 Viet Nam's applied FN consisted of 9,186 at the HS ten-digit level, all of which had ad valorem rates of duty.

Lao PDR Indonesia Cambodia Brunei Darussalam ASEAN embers Number of Number of WT/COTD/RTA/8/1-11 - for imports from India. The bulk of its elimination (3,196 ) will take place on 31 December 218, corresponding to 17.8% of its imports from India, followed by 528 (5.7%) on 31 December 221 which correspond to 1.4% of its imports from India. At the end of implementation Viet Nam will retain duties on 2,449 (26.7% of the ), corresponding to 14.8% of its imports from India during 27-9. Viet Nam will also reduce duties on 49.6% of the by the end of implementation. Table 3.1 ASEAN: Tariff elimination and reduction commitments under the Agreement and corresponding average trade with India Value in million US$ Duty phase-out period Duty Liberalization % of total in the schedule Average imports from India (27-29) Value of imports in million US$ % imports FN duty free (21) 6,255 75.4 41.6 91.8 Duty Reduction % of total in the schedule Average imports from India (27-29) Value of imports in million US$ % imports 1-Jan-1 1,13 13.3 1.1 2.5 1-Jan-13 13.2.1.1 31-Dec-13 19 1.3.. 31-Dec-16 464 5.6.2.4 31-Dec-19 16.2.. Remain dutiable 1,443 17.4 3.5 7.6 Total 8,3 1. 45.4 1. 1,13 13.3 1.1 2.5 FN duty free (211) 1,136 13.7 18.1 36.8 1-Jan-11 3,37 4.6.9 1.9 1-Jan-13 2,473 29.8 6.3 12.8 1-Jan-14 353 4.3 1.4 2.8 1-Jan-17 17 1.3 17.9 36.3 1-Jan-18 261 3.1..1 31-Dec-18 5,628 67.8 25. 5.7 145 1.7.1.2 1-Jan-19 76.9.1.2 1-Jan-2 89 1.1.5.9 31-Dec-21 37 3.7 1. 2. 118 1.4 1.8 3.7 Remain Dutiable 1,229 14.8 5.2 1.6 Total 8,3 1. 49.2 1. 6,992 84.2 29. 58.9 FN duty free (21) 2,11 24. 1,46.7 64.8 1-Jan-1 5,663 64.8 669.7 29.7 1-Jan-11 2... 1-Jan-12 13 1.5 1.6.1 1-Jan-13 1,58 18.1 88.1 3.9 9.1 12..5 31-Dec-13 51.6.. 1-Jan-14 15.2.. 1-Jan-15 64.7 1.5.1 31-Dec-16 384 4.4 8.1.4 1-Jan-17 6.1.. 1-Jan-18 14.2.5. 1-Jan-19 8.1.. 31-Dec-19 292 3.3 7.4.3 Remain dutiable 4,33 49.6 688.6 3.6 Total 8,738 1. 2,252.8 1. 5,911 67.6 685.4 3.4 Duty free applied.... (211) 1-Jan-11 7,922 95.4 3.9 79. 1-Jan-15 4. 1-Jan-16 9.1 1-Jan-17 3. 1-Jan-18 1. 31-Dec-18 5,711 68.8.5 1.7 1-Jan-2 8.1 1-Jan-21 53.6..2 31-Dec-21 666 8..1 1.1 Remain dutiable 1,87 22.5 4.4 87.9 Total 8,3 1. 4.9 1. 7,947 95.7 3.9 79.

Viet Nam Thailand Singapore The Philippines yanmar alaysia ASEAN embers Number of Number of WT/COTD/RTA/8/1-12 - Duty phase-out period Duty Liberalization % of total in the schedule Average imports from India (27-29) Value of imports in million US$ % imports Duty Reduction % of total in the schedule Average imports from India (27-29) Value of imports in million US$ % imports FN duty free (21) 6,625 63.8 2,89.8 86.2 1-Jan-1 18.2.1. 2,541 24.5 262.6 7.8 1-Jan-11 57.5 5..1 1-Jan-12 35.3 7..2 1-Jan-13 444 4.3 96.2 2.9 7.7 13.1.4 31-Dec-13 597 5.7 38.3 1.1 1... 1-Jan-14 3... 1-Jan-15 23.2 1.2. 1-Jan-16 13.1 1.1. 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 1,389 1. 3,352.5 1. 2,754 52.8 291.7 17.3 FN duty free( 21) 355 4.1 1.7 1. 1-Jan-11 1,295 15. 1.8 1. 1-Jan-12 342 4..7.4 1-Jan-13 952 11. 4.8 2.8 1-Jan-14 12 1.2 2.7 1.6 1-Jan-16 54 6.3 3.7 2.2 1-Jan-18 982 11.4 55.4 32.7 31-Dec-18 5,411 62.7 131. 77.4 1,941 22.5 65.6 38.8 1-Jan-2 25.3.3.2 31-Dec-21 583 6.8 2.6 1.5 59.7 1.4.8 Remain dutiable 2,278 26.4 33.9 2. Total 8,627 1. 169.2 1. 6,238 72.3 136.4 8.6 FN duty free (211) 427 5.1 29.7 5.4 1-Jan-11 2,992 36.1 241.2 43.5 1-Jan-13 1... 1-Jan-14 1,859 22.4 99.2 17.9 1-Jan-15 123 1.5 4.7.8 1-Jan-16 55.7 8.8 1.6 31-Dec-18 4,617 55.6 229.9 41.5 1,828 22. 83.9 15.2 1-Jan-19 2..4.1 31-Dec-19 1,453 17.5 141.1 25.5 5.1.2. Remain Dutiable 1,81 21.7 153.2 27.6 Total 8,299 1. 553.9 1. 6,865 82.7 438.3 79.2 FN duty free (21) 8,294 99.9 6,469.5 99.9 1-Jan-1 6.1 3.5.1 6.1 3.5.1 Total 8,3 1. 6,473.1 1. 6.1 3.5.1 FN duty free (21) 1,522 18.3 92.3 43.1 1-Jan-1 12.1.3. 4,628 55.8 65.9 3.5 1-Jan-11 12.1.. 1-Jan-12 11 1.3 9.2.4 1-Jan-13 2,388 28.8 38.3 14.4 756 9.1 14.6 4.9 31-Dec-13 1,621 19.5 114.2 5.4 1.1 1.3.1 1-Jan-14 3... 1-Jan-15 1..2. 1-Jan-16 3... 31-Dec-16 23.3 126.8 5.9 1-Jan-17 2... 1-Jan-18 736 8.9 32.2 14.2 Remain dutiable 2,19 24.3 489.1 22.9 Total 8,3 1. 2,134.3 1. 5,546 66.8 893.1 41.8 FN duty free (21) 3,11 32.8 1,118.8 66. 1-Jan-1 2. 2,68 22.5 199.5 11.8 1-Jan-11 68.7.2. 1-Jan-12 351 3.8 1.4.6 1-Jan-13 26 2.8 12.5.7 1-Jan-14 318 3.5 3.7.2 1-Jan-15 125 1.4 15.9.9 1-Jan-16 513 5.6 25.5 1.5

ASEAN embers Number of Number of WT/COTD/RTA/8/1-13 - Duty phase-out period Duty Liberalization % of total in the schedule Average imports from India (27-29) Value of imports in million US$ % imports Duty Reduction % of total in the schedule Average imports from India (27-29) Value of imports in million US$ % imports 1-Jan-17 228 2.5 11.8.7 1-Jan-18 78.8 1.2.1 31-Dec-18 3,196 34.8 31.3 17.8 31-Dec-19 348 3.8 18.4 6.4 1-Jan-2 41.4.3. 1-Jan-21 28.3.8. 31-Dec-21 528 5.7 23.1 1.4 31.3.. 1-Jan-22 45.5 1.6.1 1-Jan-23 7.1.4. 1-Jan-24 45.5.2. Remain dutiable 2,449 26.7 251.3 14.8 Total 9,186 1. 1,694.5 1. 4,554 49.6 392.2 23.1 * Only for Cambodia, Lao and the Philippines. Note: Source: For alaysia, the Philippines and Viet Nam: Tariff 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 alternate rates are included. Based on the HS 27 nomenclature. WTO estimates based on data provided by ASEAN Secretariat, UNSD Comtrade database (Viet Nam's imports from India for 27 to 28) and WTO-IDB. 3.16. India's liberalization schedule for ASEAN members is shown in Table 3.2. Its schedule is the same for all ASEAN members except for Brunei Darussalam (one additional line was liberalized on 1 January 213) and the Philippines. In 21, when the Agreement entered into force for India, 3.2% of its applied FN was duty free, corresponding to a range of between 2.1% of India's imports from Cambodia during 27-9 to 37.3% of its imports from Lao PDR. 17 On 1 January 21 a further.2% of the (26 ) were liberalized for all ASEAN members followed by 6.1% of for all ASEAN members except the Philippines on 1 January 213. The bulk of its liberalization, a further 56.1% of s (6,325 ) is to take place on 31 December 213 for all ASEAN members except the Philippines, corresponding to 27-9 imports ranging from between 1.6% from Brunei Darussalam to 65.2% from yanmar. With regard to the Philippines, 7,12 and 1,65 respectively will be liberalized on 31 December 218 and 1 January 221, corresponding to 44.1% and 6% respectively of its imports from the Philippines. A the end of implementation, 25% of India's (2,816 for imports from Brunei and 2,817 from other ASEAN members) will remain subject to duties, corresponding to imports ranging from.1% of India's 27-9 imports from Brunei Darussalam to 61.1% from Cambodia. In addition to liberalization, India will reduce duties on 85.5% of its for imports from ASEAN (9,648 for Brunei Darussalam, 9,64 for the Philippines and 9,645 for the rest of ASEAN). 17 In 21 when the Agreement entered into force, India's applied FN consisted of 11,277 at the HS eight-digit level, 93.95% of which have ad valorem rates of duty. Of the remainder, 533 have mixed rates of duty, 5 have specific rates and 144 have other rates of duty.

FN 21 1-Jan-1 1-Jan-13 31-Dec-13 31-Dec-16 31-Dec-18 1-Jan-21 Remain Dutiable Total 1-Jan-1 1-Jan-11 1-Jan-12 1-Jan-13 31-Dec-13 1-Jan-14 1-Jan-15 1-Jan-16 1-Jan-17 31-Dec-18 1-Jan-19 31-Dec-19 Total WT/COTD/RTA/8/1-14 - Table 3.2 India: Tariff elimination and reduction commitments under the Agreement and corresponding average Value in million US$ (average imports of India from ASEAN partners from 27 to 29) Duty Liberalization Duty phase-out period Duty Reduction Duty phase-out period Partners Brunei Philippines Tariff Schedule No of 359 26 685 6,325 1,68 2,816 11,279 8,99 7 41 682 2 2 5 9,648 % share 3.2.2 6.1 56.1 9.5 25 1 79..1.4 6. 85.5 No of 359 26 712 165 2,817 11,279 8,622 1 11 276 16 592 86 1 11 22 2 9,64 % share 3.2.2 62.2 9.4 25 1 76.4..1 2.4.1 5.2.8.1.2 85.5 Rest of ASEAN a No of 359 26 684 6,325 1,68 2,817 11,279 8,97 7 41 681 2 2 5 9,645 % share 3.2.2 6.1 56.1 9.5 25 1 79..1.4 6. 85.5 Brunei Cambodia Indonesia Lao PDR alaysia yanmar Philippines Singapore Thailand Viet Nam Average of imports (27-29) Value 1499 7785 15 8 9,442 7,936 7,936 % share 15.9 82.5 1.6.1 1 84. 84. Value 1.7.85 28 49 8 7 7 % share 2.1 1.1 35.5.2 61.1 1 88. 88. Value 8916 51 553 1,482 2,636 67,422 144,512 15,932 2 345 11,776 3 118,58 % share 6.2 38.1 7.3 1.8 46.7 1 73.2.2 8.1 81.6 Value 5.41 6.49 2 14 6 7 % share 37.3 44.8 14.3 1.1 2.4 1 42.6 2.7 45.4 Value 24245 19536 2,263 6,21 1,866 17,934 58,55 11 483 3,433 4 9 61,995 % share 14.2 11.4 11.9 3.5 59 1 34...3 2. 36.3 Value 594 7351 15,87 7 12 23,142 22,451 22,451 % share 2.6 31.8 65.2.4 1 97.... 97. Value 1923 2613 355 1,35 5,926 2,72 11 83 8 525 14 3,36 % share 32.5 44.1 6 17.5 1 45.5..2 1.4.1 8.8.2 56.2 Value 42914 5 1481 51,599 7,222 59,264 175,85 7,62 566 4,142 7,927 97 28 83,379 % share 24.4 8.4 29.4 4.1 33.7 1 4.2.3 2.4 4.5.1 47.4 Value 5585 224 574 18,544 7,61 21,9 58,785 37,68 56 189 5,528 8 43,389 % share 9.5.4 9.8 31.5 12.9 35.9 1 64..1.3 9.4 73.8 Value 21 4 3283 1,944 799 1,881 8,112 6,921 2 39 7,313 % share 2.5.1 4.5 24 9.8 23.2 1 85.3 4.8 9.1 a Note: Source: Cambodia, Indonesia, Lao PDR, alaysia, yanmar, Singapore, Thailand and Viet Nam. For the calculation of averages, specific rates are excluded and the ad valorem parts of alternate rates are included. Based on HS 27 nomenclature. WTO estimates based on data provided by India and the WTO-IDB.

HS Section 1-Jan-13 31-Dec-13 31-Dec-16 31-Dec-19 WT/COTD/RTA/8/1-15 - 3.1.3 Liberalization schedule 3.1.3.1 ASEAN ember States 3.17. Further details of liberalization by HS Section are given in Table 3.3(a-j) and by HS Chapter in Chart 3.1(A-I) for ASEAN and in Table 3.4 and Chart 3.2 for India. 3.18. Brunei Darussalam will maintain s in all HS Sections except HS I, III, X, XVII, XIX and XXI once the Agreement is fully implemented. 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 on products remaining dutiable will range from 4.4% in Section XIV (precious metals) to 2% in Section XV (base metals); specific duties are found in HS Sections II and V. Table 3.3a Brunei Darussalam: Tariff elimination under the Agreement, by HS Section Duty-free under the Agreement FN average % No. of No. of duty-free in FN 21 Remain dutiable Avg. Final Tariff (Dutiable) I. 344 344 II. 391 375 16 3 /kg III. 15 15 IV.1 386 376 5 5 5. V. 198 183 15 22 /dal VI.6 1,98 978 12 5.8 VII 2.7 392 334 58 18.4 VIII 1.7 84 7 14 7.5 IX 12.6 136 48 78 3 7 7.9 X. 224 224 XI.7 928 826 2 1 5.9 XII 5.3 63 14 49 6.7 XIII.8 185 177 7 1 5. XIV 2.1 75 43 3 29 4.4 XV.1 825 822 3 2. XVI 1.1 1,85 661 13 4 382 745 13.4 XVII 4.7 427 327 1 XVIII 8.4 339 139 2 7.3 XIX. 28 28 XX 2.6 212 126 4 1 81 5.7 XXI. 1 1 Total 3.5 8,3 6,255 13 19 464 16 1,443 1.6 Note: Source: For the calculation of averages, specific rates are excluded and the ad valorem parts of alternate rates are included. Based on HS 27 nomenclature. WTO estimates based on data provided by ASEAN Secretariat and WTO-IDB. 3.19. Cambodia will retain s in all HS Sections except XIX and XXI with the largest number of products remaining subject to duty in HS XVI (machinery and mechanical appliances), XI (textiles), VI (chemicals) and XVII (vehicles). The average 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).

HS Section 1-Jan-13 31-Dec-13 31-Dec-16 31-Dec-19 31-Dec- 18 31-Dec- 21 WT/COTD/RTA/8/1-16 - Table 3.3b Cambodia: Tariff elimination under the Agreement, by HS Section HS Section FN average% No. of No. of dutyfree in FN 211 Duty-free under the Agreement Remain dutiable Avg. Final Tariff (Dutiable) I 2.5 344 27 282 6 29 19.5 II 9.8 391 67 25 74 6.2 III 7. 15 14 1 5. IV 19.7 386 33 33 12 38 6.1 V 7.8 198 68 83 4 43 1.6 VI 8.4 1,98 167 768 1 153 6.1 VII 9.9 392 98 28 86 5.6 VIII 12.9 84 59 25 5. IX 11.8 136 135 1 5. X 6.7 224 9 196 19 5.9 XI 7.8 928 156 616 156 5.2 XII 15. 63 55 8 5. XIII 11.8 185 172 13 5. XIV 2.1 75 53 2 1 1 5. XV 8.6 825 177 562 86 5.8 XVI 14.2 1,85 157 176 265 37 5.5 XVII 16.5 427 43 256 128 5.3 XVIII 15.6 339 21 31 17 5.1 XIX 27.5 28 6 22 XX 14. 212 44 142 26 7.4 XXI. 1 1 Total 11.8 8,3 1,136 5,628 37 1,229 6.1 Note: Source: Based on the HS 27 nomenclature. WTO estimates based on data provided by the ASEAN Secretariat and WTO-IDB. 3.2. Once the Agreement is implemented Indonesia will maintain s on imports from India across all HS Sections. The largest number of remaining subject to duty are in HS Sections XI (textiles), XV (base metals), XVI (machinery), VI (chemicals) and VII (plastics and rubber). The average final s for these products range from 4.3% in Section XIII (articles of stone and plaster) to 5.2% in Section III (animal or vegetable fats). Table 3.3c Indonesia: Tariff elimination under the Agreement, by HS Section Duty-free under the Agreement FN average % No. of No. of duty-free in FN 21 Remain dutiable Avg. Final Tariff (Dutiable) I 5.1 351 41 87 4 15 4 11 5.7 II 5.3 399 47 141 3 4 24 6.2 III 5.1 153 47 5 5 51 5. IV 23.9 391 19 171 36 7 1 157 5.2 V 3.3 199 72 9 37 4. VI 4.7 1,18 269 331 6 1 23 478 4.9 VII 9.7 397 12 12 11 272 6.4 VIII 6.1 85 3 17 38 4.9 IX 3.4 181 19 5 9 2 56 4.9 X 4.7 232 45 111 2 2 72 4. XI 1.7 12 1 113 71 56 77 8.8 XII 15.2 63 1 11 1 5 5. XIII 7.3 196 9 78 1 1 17 4.3 XIV 7.1 75 21 1 5 3 36 5.9 XV 7.7 927 121 88 91 627 6.3 XVI 3.6 1,872 147 72 2 116 34 61 4.8

HS Section 1-Jan-13 31-Dec-13 31-Dec-16 HS Section 1-Jan-13 31-Dec-13 31-Dec-16 31-Dec-19 WT/COTD/RTA/8/1-17 - Duty-free under the Agreement FN average % No. of No. of duty-free in FN 21 Remain dutiable Avg. Final Tariff (Dutiable) XVII 18. 469 98 23 1 2 345 1.2 XVIII 4.9 347 68 69 4 53 117 4.4 XIX 1.6 28 25 3 15. XX 1.2 233 7 22 7 3 194 4.9 XXI 5.8 12 3 3 1 5 4.8 Total 7.6 8,738 2,11 1,58 51 384 292 4,33 7.9 Note: Source: For the calculation of averages, specific rates are excluded and the ad valorem parts of alternate rates are included. Based on the HS 27 nomenclature. WTO estimates based on data provided by the ASEAN Secretariat and WTO-IDB. 3.21. Lao PDR will maintain s across all Sections except XIV once the Agreement is fully implemented. The largest number of remaining are found in HS Sections XVII (vehicles), II (vegetables), and IV (prepared foods). The average final s on remaining subject to duty range from 5% in most sections to 3% (XIX - arms and ammunition) Table 3.3d Lao PDR: Tariff elimination under the Agreement, by HS Section FN average % No. of Duty-free under the Agreement Remain dutiable Avg. Final Tariff (Dutiable) I 14.6 344 27 137 5.4 II 23.5 391 119 272 5. III 1.4 15 139 11 5. IV 22.1 386 157 229 11.2 V 6.4 198 183 15 5. VI 7.7 1,98 96 5 1 132 5.7 VII 8.4 392 363 1 7 21 5. VIII 16.2 85 34 51 5. IX 24.3 136 1 1 125 5. X 6.2 224 28 1 1 14 5. XI 9.3 928 86 1 22 5. XII 12.1 63 7 39 17 5. XIII 5.9 185 154 1 28 2 5. XIV 5. 75 75 XV 6.2 826 653 19 123 31 5. XVI 7. 1,83 1292 16 334 161 5. XVII 19.1 427 48 31 348 13.4 XVIII 6.7 339 216 5 2 116 5. XIX 3. 28 28 3. XX 11.8 212 72 4 136 5. XXI 5. 1 8 2 5. Total 1.3 8,3 5,711 53 666 1,87 7.8 Note: Source: For the calculation of averages, specific rates are excluded and the ad valorem parts of alternate rates are included. Based on HS 27 nomenclature. WTO estimates based on data provided by ASEAN Secretariat and WTO-IDB. 3.22. alaysia will retain s in all HS Sections except III, VIII, IX, XIV, XVIII and XXI. The largest number of 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

HS Section HS Section 1-Jan- 13 31-Dec- 13 31-Dec- 16 WT/COTD/RTA/8/1-18 - (vehicles). The average final of the remaining subject to duty range from 4.7% in Section XII to 21.8% in Section XVII (vehicles). Table 3.3e alaysia: Tariff elimination under the Agreement, by HS Section FN average % No. of No. of dutyfree in FN 21 Duty-free under the Agreement Remain dutiable Avg. Final Tariff (Dutiable) I 2.7 325 28 1 23 1 2 35.3 II 2.7 354 262 34 7 9 42 13.1 III 2.5 166 98 5 4 14. IV 2.6 462 39 17 81 2 53 5. V 1.4 23 178 14 1 3 7 17.1 VI 1.9 1,83 941 38 1 3 91 13.1 VII 13.2 655 199 11 2 17 48 9.5 VIII.3 99 96 3. IX 1.4 224 188 18 126. X 1.4 333 124 3 26 178 2 1. XI 7.7 175 476 15 265 319 5.8 XII 6.6 84 51 4 17 12 4.7 XIII 18.2 24 49 11 5 1 138 16.4 XIV.4 62 58 3 1. XV 11.3 12 299 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.8 266 247 12 1 6. XIX 14.2 26 2 24 15.4 XX 9.1 218 99 14 32 66 7 5. XXI 2. 1 6 4. Total 6. 1,389 6,625 444 597 887 1,836 13.3 Note: Source: Tariff 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 alternate rates are included. Based on the HS 27 nomenclature. WTO estimates based on data provided by the ASEAN Secretariat and WTO-IDB. 3.23. yanmar will maintain s across all HS Sections once the Agreement is fully implemented. The largest number of remaining are found in HS XVI (machinery and mechanical appliances), VI (chemicals), and XV (base metals). The average final on remaining subject to duty range from 1.6% in HS Section V to 17.8 in HS IV (prepared foods). Table 3.3f yanmar: Tariff elimination under the Agreement, by HS Section FN average % No. of No. of dutyfree in FN 21 Duty-free under the Agreement 31-Dec-18 31-Dec-19 Remain dutiable Avg. Final Tariff (Dutiable) 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 17 6 74 3. IV 15.2 43 273 1 156 17.8 V 1.6 27 24 16 3 2 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 1 5.5 IX 11.5 156 1 97 5 53 4.7 X 2.8 226 16 139 3 68 3. XI 1.9 929 2 397 467 63 9. 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 57 15 231 2.9 XVI 2.7 1,812 8 975 25 732 2.3

HS Section HS Section WT/COTD/RTA/8/1-19 - FN average % No. of No. of dutyfree in FN 21 Duty-free under the Agreement 31-Dec-18 31-Dec-19 Remain dutiable Avg. Final Tariff (Dutiable) XVII 7.7 443 8 252 183 14.4 XVIII 4.7 345 315 3 2.8 XIX 9.6 28 2 26 9.6 XX 6.9 237 215 22 4.3 XXI 4. 1 4 6 3.7 Total 5.5 8,627 355 5,411 583 2,278 5.4 Note: Source: Based on the HS 27 nomenclature. WTO estimates based on data provided by the ASEAN Secretariat and WTO-IDB. 3.24. The Philippines will retain s across all HS Sections except HS V, XIV, XIX and XXI once the Agreement is fully implemented. The largest number of remaining subject to duty are found in HS XVII, IV, XVI, II and XV. The average final of the 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 FN average % No. of No. of duty-free in FN 211 Duty-free under the Agreement 31-Dec-18 31-Dec-19 Remain dutiable Avg. Final Tariff (Dutiable) I 1.6 345 158 32 154 14. II 1.4 391 2 147 52 19 15.8 III 7.5 15 51 6 93 9.9 IV 11.4 386 8 81 225 12.1 V 1.8 197 52 134 11 VI 3.3 1,98 1 923 15 6 4.1 VII 7. 392 2 16 61 169 7.6 VIII 7.1 84 51 25 8 5. IX 7.3 136 14 35 83 4 5. X 4.6 224 11 114 6 93 4.8 XI 1.7 928 3 191 672 62 11. XII 9.5 63 12 21 3 4.3 XIII 7. 185 2 14 28 51 6.3 XIV 5.2 75 54 21 XV 5.2 825 59 52 57 189 5. XVI 2.9 1,84 241 123 152 28 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 2 8 XX 7.1 212 165 22 25 5.5 XXI 7.6 1 1 Total 6.4 8,298 427 4,617 1,453 1,81 9.9 Note: Source: Tariff subject to in-quota rates are excluded in the computation. Based on the HS 27 nomenclature. WTO estimates based on data provided by the ASEAN Secretariat and WTO-IDB. 3.25. Singapore eliminates the remaining six 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 FN average % No. of No. of duty-free in FN 21 Duty-free under the Agreement I 344 344 II 391 391 III 15 15 IV $11.5 /lt. of alcohol 386 38 6

HS Section 1-Jan- 1 1-Jan- 13 31-Dec- 13 1-Jan- 17 1-Jan- 18 HS Section FN average % No. of WT/COTD/RTA/8/1-2 - No. of duty-free in FN 21 Duty-free under the Agreement V 198 198 VI 1,98 1,98 VII 392 392 VIII 84 84 IX 136 136 X 224 224 XI 928 928 XII 63 63 XIII 185 185 XIV 75 75 XV 825 825 XVI 1,85 1,85 XVII 427 427 XVIII 339 339 XIX 28 28 XX 212 212 XXI 1 1 Total 8,3 8,294 6 Note: Source: Based on the HS 27 nomenclature. WTO estimates based on data provided by the ASEAN Secretariat and WTO-IDB. 3.26. Thailand will maintain duties across all HS Sections except HS IX, XIX and XXI once the Agreement is implemented. The largest number of remaining subject to duty are found in HS XV, XI, XVII, IV and I. The average final of remaining subject 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 FN average % No. of No. of duty-free in FN 21 Duty-free under the Agreement Remain dutiable Avg. Final Tariff (Dutiable) I 16.6 344 2 95 48 5 176 12.3 II 34.3 391 8 34 71 122 156 29.8 III 34.8 15 3 66 2 33 46 42.2 IV 31.5 386 2 36 156 15 177 2. V 2.7 198 73 62 32 14 17 7.8 VI 3.5 1,98 515 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 4 15. IX 9.8 136 2 84 39 11 X 4.5 224 8 4 78 38 16 8 5. XI 21.6 928 5 461 147 1 35 7. XII 23.1 63 1 33 3 26 15.7 XIII 11.1 185 23 45 5 3 37 7. XIV 6.1 75 5 2 1 1 3 15. XV 6.8 825 223 4 84 97 89 328 7.9 XVI 5.1 1,85 369 3 661 436 187 149 7.4 XVII 32.6 427 23 52 48 15 289 43.3 XVIII 5. 339 73 155 6 38 13 4.1 XIX 25.7 28 4 24 XX 16. 212 7 115 57 33 8.8 XXI 11. 1 1 9 Total 12.8 8,3 1,522 12 2,388 1,621 2 736 2,19 16.6 Note: Source: Tariff 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 alternate rates are included. Based on the HS 27 nomenclature. WTO estimates based on data provided by the ASEAN Secretariat and WTO-IDB. 3.27. Viet Nam will retain s across all HS Sections except IX, XVIII, and XXI once the Agreement is fully implemented. The largest number of remaining subject to duty are found

HS Section 1-Jan- 1 31-Dec- 18 31-Dec- 21 WT/COTD/RTA/8/1-21 - in HS Sections XVI (machinery and mechanical appliances), XVII (vehicles), XV (base metals), and IV (prepared foodstuffs). The average final 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 FN average % No. of No. of dutyfree in FN 21 Duty-free under the Agreement Remain dutiable Avg. Final Tariff (Dutiable) I 11. 358 9 86 147 35 16.3 II 16. 396 64 32 17 13 2.8 III 15.1 151 2 127 6 16 5. IV 29. 397 31 13 21 215 2.5 V 6.3 28 6 12 46 17.7 VI 3.7 1,22 715 314 8 165 9. VII 9.6 449 8 187 21 161 16.9 VIII 13.5 85 28 42 15 13.4 IX 8.2 138 57 81 X 13. 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 2.2 XIV 11.1 75 11 45 19 27.9 XV 7.7 957 387 22 31 319 11.3 XVI 6.6 2,125 976 1 438 58 652 13.8 XVII 22. 518 86 52 3 377 28.7 XVIII 4.6 346 237 74 35 XIX 6.6 3 23 7 28.1 XX 18.7 226 13 1 112 3 7 7.4 XXI 6. 1 4 2 4 Total 1.5 9,186 3,11 2 3,196 528 2,449 15.9 Note: Source: Based on the HS 27 nomenclature. WTO estimates based on data provided by the ASEAN Secretariat and WTO-IDB. 3.28. Charts 3.1(A-I) show the remaining subject to duty in ASEAN Parties by HS Chapter once the Agreement is implemented. Brunei Darussalam retains s mainly on industrial products (HS 25-97) with Chapters 9 and 21 also remaining subject to duties. The s range from 4.1% in HS 91 (optical instruments) to 2% in HS 36 (explosives) and 73 (iron and steel articles). any final average preferential s are equivalent to the corresponding FN average but there are Chapters for which preferential rates which are lower than the FN rate are offered. Thus in Chapters 33, 34, 43, 44, 57, 64, 7, 71, 84, 85, 9-92, and 94-96 additional preferential reductions are offered by Brunei to India. 3.29. Cambodia retains s across a number of HS Chapters (except 29 Chapters: HS 4, 14, 17-19, 23, 26, 3-31, 43, 45-47, 56, 6, 65-66, 69, 75-81, 86, 89, 91-93). However, the average preferential is lower than the corresponding FN average (except for Chapters 1, 34, and 49) thus providing additional preferential access for imports under most HS Chapters for imports from India. 3.3. Similarly, while Lao PDR retains s across many HS Chapters once the Agreement is implemented (except HS 11, 18, 23, 25-26, 31, 35, 37-38, 45, 47, 51, 53-55, 57-62, 64, 68, 7-71, 74-75, 77-78, 81, and 86) the average preferential rate is lower than the corresponding FN average for most Chapters (except for in Chapters 1, 28, 29, 72, 73, 76, 82, 93 and 97 where it is equivalent to the FN average for corresponding ) thus providing additional preferential access for imports from India.