WRITTEN QUESTIONS AND REPLIES

QUESTIONS FROM JAPAN TO INDIA ON THE TARIFFS ON TONER CARTRIDGES

The following communication, dated 22 December 2025, is being circulated at the request of the Delegation of Japan.

_______________

Japan is concerned about India's imposition of a 10% tariff on toner cartridges (8443.99.51 and 8443.99.52 under India's Customs Tariff Headings), which took effect on 1 October 2024. Japan requests India to provide written responses to the following questions regarding this tariff measure:

1.     India acceded to the Information Technology Agreement (ITA)^[1] in 1997 and committed to binding and eliminating customs duties and other duties and charges of any kind with respect to all products classified, or classifiable, with Harmonized System ("HS") 1996 headings listed in the Attachment A to the Annex of the ITA. According to the description provided in the HS Nomenclature 1996, a toner cartridge was classified with HS 8473.30 (Parts and accessories of the machines of heading No. 8471) or 9009.90 (Parts and accessories), both of which are listed in the Attachment A of the ITA. Therefore, Japan considers that India's imposition of the 10% tariff on toner cartridges appears to constitute a violation of the ITA. Does India consider that its tariff measure on toner cartridges is consistent with its commitments under the ITA?

2.     In April 1997, India submitted a draft containing modifications to its Schedule XII of Tariff Concessions to the Director‑General upon its accession to the ITA. The draft was communicated to all then Members of the WTO and, as no objection was raised by Members, subsequently certified by the Director‑General on 2 July 1997 (_WT/Let/181). The modifications became effective on the same day. The certified Modifications to India's Schedule XII stipulate its commitment to eliminating tariffs on all products classified with HS 8473.30 and 9009.90, including toner cartridges, by 2005. India's present Schedules of Tariff Concessions, which are based on HS 2007 and were certified by the Director‑General in 2015 (_WT/Let/1072), maintain "_WT/Let/181" as the "First Instrument" for products covered by the ITA, including toner cartridges, which is now classified with 8443.99.^[2] To be specific, a toner cartridge is classified with 8443.99.00.01, 8443.99.00.02, 8443.99.00.04, or 8443.99.00.05, whose bound duties are all zero.^[3] Therefore, Japan considers that India's imposition of the tariff on toner cartridges appears to constitute a violation of Article II of the GATT 1994. Does India consider that its tariff on toner cartridges is consistent with its tariff concession under the GATT 1994?

__________