  
  
G/RO/W/222  
 
22 May 2023  
(23-3498) Page: 1/19 
Committee on Rules of Origin  Original: English  
 
 
FURTHER EVIDENCE FROM UTILIZATION RATES  
UTILIZATION BY LDCS OF CHINA AND INDIA'S PREFERENCE  
Submission by Djibouti on behalf of the  LDC Group  
The following submission, dated 16 May 2023, is being submitted at the request of the delegation 
of Djibouti on behalf of the LDC Group.  
 
_______________  
 
 
1  BACKGROUND  
1.1.  As noted by the Least Developed Countries (LDCs) Group in previous submissions, almost ei ght 
years have passed since the adoption of the Nairobi Ministerial Decision on Preferential Rules of 
Origin for LDCs. Since then, the creation of a notification template and the calculation of utilization 
rates of the Duty -Free and Quot a-Free (DFQF) schem es, as well as related discussions on utilization 
rates, helped to achieve better transparency. However, there has been no parallel progress in 
implementing the substantive part of the Nairobi Decision. Specifically, the paragraphs concerning 
substantial t ransformation, cumulation, and certification requirements have not been implemented 
yet.  
1.2.  We are now well past the 5th anniversary of the Nairobi Decision. On 14 April 2022, the 
Committee on Rules of Origin (CRO) adopted a Decision on Preferential Rules of  Origin and the 
Implementation of the Nairobi Ministerial Decision (G/RO/95). In particular, the CRO's Decision 
provides:  
"The work of the CRO could include identifying and agreeing upon best practices by all 
Members on preferential rules of origin and related administrative requirements and further 
analyzing  existing origin requirements and the utilization of trade preference s." 
1.3.  The Ministers who attended the 12th Ministerial Conference of the World Trade Organization 
(WTO) welcomed this Decision and mandated the CRO to report its work to the General Council 
ahead of the 13th Ministerial Conference.  
1.4.  In line with this mandate, the WTO LDC Group hereby wishes to provide its input on the 
application of Paragraph 2 of the Nairobi Decision, which concerns the topic of cumulation.  
1.5.  The present submission examines the utilization rates under the China and India trade 
preferences grant ed to LDCs using the available data downloaded by the TAO database. This 
submission is aimed at facilitating discussions o n lessons learned and best practices that preference -
giving countries could adopt to:  
i. facilitate compliance with origin requirements;  
ii. improve utilization rates; and  
iii. maintain and improve the notifications of data on Utilization rates as contained  in the 
paragraph 4 of the Nairobi decision, in particular paragraph 4.3.  G/RO/W/222  
 
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  2  A PRELIMINARY ANALYSIS OF UTILIZATION RATES OF CHINA TRADE PREFERENCES 
GRANTED TO LDCS UNDER DFQF ARRANGEMENTS  
2.1.  At the October 2019 CRO meeting, the WTO LDC group presented the analy sis "Further 
Evidence from Utilization Rates: Utilization by LDCs of China 's Preference " (G/RO/W/192). 
This analysis showed significant figures of low or zero utilization rate and high variations of utilization 
rates. China 's Representative explained that utilization of other preferences could explain the low 
utilization of China 's LDC preferences (G/RO/M/73). For example, the ASEAN -China Free Trade 
Agreement (FTA) for the case of Cambodia and Myanmar or the Asia Pacific Trade Agreement for 
the case of Bang ladesh. This response emphasized the need for a correct and complete dataset on 
Utilization Rates as an indispensable tool, and the analysis presented here is a follow up on the work 
previously presented by the WTO LDC group.  
2.2.  The following analysis uses ne w data that has been downloaded from the TAO. As outlined 
below the analysis contained in this submission based on 2020 data seems to show similar results. 
China notified data the WTO for 2016 and 2018. The present submission focuses on 2020 based on 
WTO-IDB data accessed through TAO last September 2022.  
2.3.  Figure 1 below shows the distribution of tariff lines over utilization rates value, and a clear 
polarization can be observed at zero utilization rate as well as above 95%, though the latter much 
less signi ficant. With a total number of tariff lines of 1 ,575 included in the graph, this means that 
64% of the tariff lines show a utilization rate of 0 while only 17% demonstrate a utilization rate of 
above 95%. The remaining 19% (293 out of 1 ,575 tariff lines) a re quite evenly distributed in 
between.  
Figure 1: Distribution of tariff lines over utilization rates value Chinese Utilization  
Rates (2020)  
Source: WTO -IDB accessed through TAO Accessed last September 2022  
2.4.  Figure 2 to 4 depict Chinese utilization rates,  preference margin and eligible imports in USD 
million from the LDC beneficiaries. Significant differences are revealed between the beneficiary 
countries, and it is worth to note that the three countries with the largest amounts of eligible imports, 
namely  the Democratic Republic of Congo, Zambia and Myanmar, are showing very low utilization 
rates (between 1 -6%). Sudan, Ethiopia, Senegal and Mauritania are the only countries with eligible 
imports above US$100 million reporting a utilization rate of above 90 . The variation in utilization 
rates seems to be just as significant regarding beneficiary countries reporting lower covered imports 
than US$100 million.  
G/RO/W/222  
 
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  Figure 2: Chinese Utilization Rates, Preference Margin and imports from LDCs  - Covered 
Imports > US$10 0 million  
 
Source: WTO -IDB accessed through TAO Accessed last September 2022  
 
Figure 3: Chinese Utilization Rates, Preference Margin and imports from LDCs - Covered 
Imports < US$100 million  
 
Source: WTO -IDB accessed through TAO Accessed last September 2022 . 
 
G/RO/W/222  
 
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  Figure 4: Chinese Utilization Rates, Preference Margin and imports from LDCs  - Covered 
Imports < US$5 million  
 
Source: WTO -IDB accessed through TAO Accessed last September 2022  
 
2.1  Utilization Rates of China' s Preferential Scheme (2020)  
2.5.  Table  1 shows the value of imports in the year of 2020 to China from LDC beneficiaries 
(column  1) per tariff line (column 2), sorted in descending value of imports entering under MFN 
(column 7), and filtered with utilization rate below 70% (column 8) and prefer ence margin above 2 
percentage points (column 9). The utilization rate is defined as the value of imports receiving 
preferential treatment (column 6) divided by the value of imports covered by the PTA (column 5). 
Note that all values reported in the table are dutiable.  
Table 1: LDCs ' Utilization Rates of China' s Preferential Scheme (2020)  - UR< 70%, 
PM>2pp, sorted in descending value of imports entering under MFN (> US$50 million)  
Country  Tariff Line  Product 
Description  Imports (US $ thousands)  UR 
(%) PM (PP) 
Dutiable  Covered  Received  
GSP/LDC  MFN   
(1) (2) (3) (4) (5) (6) (7) (8) (9) 
DR Congo  74031111  Copper  3,190,194  3,190,193  0 3,190,193  0 2 
Zambia  74020000  Unrefined 
copper  2,992,604  2,992,604  0 2,992,604  0 2 
DR Congo  81052010  Intermediate 
products of 
cobalt  2,695,813  2,695,813  0 2,695,813  0 4 
DR Congo  74020000  Unrefined 
copper  679,328  679,328  0 679,328  0 2 
Myanmar  74031111  Copper  661,414  661,414  0 661,414  0 2 
Zambia  74031111  Copper  465,798  465,798  0 465,798  0 2 
Angola  27111200  Propane  364,427  364,427  18,007  346,420  4.9 5 
Myanmar  28469019  Inorganic 
chemicals: 
Other  325,462  325,462  0 325,462  0 5 
Myanmar  72026000  Ferronickel  313,352  313,352  0 313,352  0 2 
DR Congo  74031119  Copper: 
Other  244,286  244,286  0 244,286  0 2 
G/RO/W/222  
 
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  Country  Tariff Line  Product 
Description  Imports (US $ thousands)  UR 
(%) PM (PP) 
Dutiable  Covered  Received  
GSP/LDC  MFN   
(1) (2) (3) (4) (5) (6) (7) (8) (9) 
Zambia  74031119  Copper: 
Other  95,810  95,810  0 95,810  0 2 
Angola  27111390  Mineral fuels: 
Other  70,218  70,218  0 70,218  0 5 
Myanmar  28469099  Inorga nic 
chemicals: 
Other  63,231  63,231  0 63,231  0 5 
Tanzania  74020000  Unrefined 
copper  62,327  62,327  0 62,327  0 2 
Myanmar  71039910  Jadeite  61,558  61,558  0 61,558  0 4 
Bangladesh  62046200  Cotton  68,263  68,263  0 59,435  0 6 
Source: TAO Database, 16 September 2022  
 
2.6.  According to the table, a significant amount of LDC exports is reported to enter under MFN 
while covered by the preference scheme. To illustrate the potential savings using the preferences, 
the 2.7 billion of cobalt products (tariff line 81052010) exported from the Democratic Republic of 
Congo could with a preference margin of 4 percentage points generate 108 million in duty saving 
(4% of US$2,695,813,000).  
2.7.  HS chapter 74 "Copper and articles thereof" seems to be highly represented in the table, as 
well as big LDC exporters of these tariff lines (i.e., DR. Co ngo, Zambia, and Myanmar). However, 
other HS chapters are also represented such as chapter 27 "Mineral fuels, mineral oils etc .", chapter 
28 "Inorganic chemicals etc .", and chapter 62 "Articles of apparel and clothing accessories, not 
knitted or crocheted" . 
2.2  Top Two Exports to China with UR < 70% by LDC  
2.8.  Table 2 of the annex reports the top two exports (column 2 & 3) to China from each LDC 
beneficiary (column 1) from the year of 2020 with a utilization rate lower than 70% (column 9) and 
a preference margin ab ove 2 percentage points (column 10). This allows an overview of the sector 
in each country not making full use of the Chinese preferences offered.  
2.9.  For example, Liberia exported articles of chapter 89 "Ships, boats and floating structures" to a 
value of US$ 28 million under MFN. With a preference margin of 6.5 percentage points, there is a 
potential to save almost US$2 million (6.5% of 28 million).  
2.10.  In the case of Cambodia however, none exports under chapter 61 "Art of apparel & clothing 
access, knitted or cro cheted" worth US$239 million, entered under the Chinese LDC preference 
scheme, but 131 million USD received other preferences, most likely under the ASEAN -China FTA. 
There is still however US$108 million receiving MFN, with potential duty savings of US$7 m illion as 
the preference margin is 6.7 percentage points.  
2.3  No. of TL by UR intervals and LDC for China (2020)  
2.11.  Finally, Table 3 in the annex reports the number of tariff lines by utilization rate intervals and 
LDC beneficiary in the Chinese preferential scheme, sorted in descending value of imports covered. 
The utilization rate intervals are divided as follows: zero utilization, between zero and 50%, between 
50% and 70%, and above 70%. It can be observed, as previously seen, that significant amounts of 
imports do not make use of the preference scheme, however there is a high variety by country. 
Sudan, Ethiopia, Senegal and Niger are examples of beneficiary countries that report the highest 
value of imports covered with a utilization rate above  70%.  
2.12.  To summarize, considerable amounts of LDC exports seem to enter China under MFN when 
covered by the preference scheme. Therefore, there are significant duty savings possible for the LDC 
beneficiaries, and it is of high importance to uncover the under lying mechanisms for low utilization 
rates regarding a variety of tariff lines, such as stringent product -specific rules of origin, G/RO/W/222  
 
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  administrative requirements, compliance of China's Preferences, or duty -free treatment under 
special import programmes.  
3  A PR ELIMINARY ANALYSIS OF UTILIZATION RATES OF INDIA TRADE PREFERENCES 
GRANTED TO LDCS UNDER DFQF ARRANGEMENTS  
3.1.  In 2008, India has been one the first developing country to offer preferential treatment to LDCs 
as the Indian Duty -Free Tariff Preference Scheme fo r LDCs entered into force on the 13th of August 
in assisting LDCs to better integrate into the global trading system and improve their trading 
opportunities. It offers 11,506 preferential tariff lines to LDCs of which 10, 991 are duty -free. Out 
of the duty -free tariff lines, 1,129 are agricultural goods and the remaining 9,862 are 
non-agricultural goods. India's PTA was latest renewed in 2021 and has no current date of expiration. 
According to the most recent documentation available on the website of the In dian Ministry of 
Commerce and Industry, the PTA offers preferential treatment to 34 LDC beneficiaries1. 
3.2.  Analyses of the UR of India's DFTP Scheme for LDC have previously shown during the analysis 
submitted by LDC in 2020 that significant trade flows where  utilization rates are minimal or zero. 
The present submission focuses on 2020 based on WTO -IDB accessed through TAO last September 
2022. Note that the Regional Trade Agreement data are not available, this may affect the analysis 
on Afghanistan, Cambodia, Myanmar, and Nepal.  
Figure 5: India's Preferential Scheme (2020)  - Distribution of tariff lines over utilization 
rates value  
 
Source: WTO -IDB accessed through TAO Accessed last September 2022  
 
3.3.  In figure 5, the distribution of tariff lines over utilization  rates intervals of the Indian 
preferences is reported, and a strong polarization biased towards zero utilization rate can be 
observed, as well as a small cluster of tariff lines at above 95%. The total number of tariff lines 
included in the graph is 1505,  which means that 85% of the tariff lines show a utilization rate of 0% 
(compared to 64% regarding China's preferences) and only 8% demonstrate a utilization rate of 
above 95% (again compared to 17% regarding China's preferences). The remaining 7% (99 out of 
1,505 tariff lines) are distributed in between with a slight polarization towards 0 and 95%.  
3.4.  Figure 6 to 8 reports the Indian utilization rates, preference margin and eligible imports in 
US$ million from the LDC beneficiaries. There is a significant var iation between the beneficiary LDCs, 
and the two countries (Guinea and Bangladesh) showing the highest amount of eligible imports 
simultaneously have very low utilization rates (8% for Guinea and 0% in the case of Bangladesh). 
 
1 See https://commerce.gov.in/wp -
content/uploads/2020/02/MOC_636434269763910839_international_tpp_DFTP.pdf   
G/RO/W/222  
 
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  Benin on the other hand, repo rts a utilization rate of 98% which is the highest of all beneficiary 
countries. The utilization rate is as observed subject to significant variation depending on the 
beneficiary country.  
Figure 6: India's Preferential Scheme (2020)  - URs, Preferential Mar gin (PM) and 
Covered Imports > US$60 million  
 
Source: WTO -IDB accessed through TAO Accessed last September 2022  
 
Figure 7: India's Preferential Scheme (2020)  - URs, Preferential Margin (PM) and 
Covered Imports < US$60 million  
 
Source: WTO -IDB accessed through TAO Accessed last September 2022  
G/RO/W/222  
 
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  Figure 8: India 's Preferential Scheme (2020) - Utilization Rates,  Preferential Margin 
(PM) and Covered Imports < US$2 million  
 
Source: WTO -IDB accessed through TAO Accessed last September 2022  
 
3.2  Indian Utilization Rates (2020)  
3.5.  Table 4 in the annex shows the value of imports in the year of 2020 to India from LDC 
beneficiaries (column 1) per tariff line (column 2), sorted in descending value of imports entering 
under MFN (column 7), and filtered wit h utilization rate below 70% (column 8) and preference 
margin above 2 percentage points (column 9). The utilization rate is defined as the value of imports 
receiving preferential treatment (column 6) divided by the value of imports covered by the PTA 
(column 5). Note that all values reported in the table are dutiable.  
3.6.  As was the case for China, noteworthy amounts of LDC exports are entering under MFN even 
though they are covered by the Indian preference scheme. The preference margins are important, 
which in dicates major potential duty savings. In the case of fixed vegetables oil (tariff line 15159040) 
exported from Bangladesh to India, there is a preference margin as high as 77 .5 percentage points, 
which would mean US$74 million duty savings is the preferenc e scheme was used. Most likely, this 
is not due to lack of awareness from the exporters ' side but rather existing barriers to make use of 
the preferences.  
3.7.  In general, there is a high variety of the tariff lines represented, as both agricultural goods 
(HS Chapter 01 -24) as well as industrial goods (HS Chapter 25 -97) in form of precious stones and 
petroleum products are listed. The agricultural items seem to be exported exclusively from Asian 
beneficiary countries whereas raw materials dominate from the Afric an LDCs.  
3.3  Top Two Exports to India with UR < 70% by LDC  
3.8.  Table 5 of the annex reports the top two exports (column 2 & 3) to India from each LDC 
beneficiary (column 1) from the year of 2020 with a utilization rate lower than 70% (column 9) and 
a preference ma rgin above 2 percentage points (column 10). This allows an overview of the sector 
in each beneficiary country not making full use of the Indian preferences offered.  
3.9.  For instance, Afghanistan exported fruits and nuts under chapter 8 to a value of US$325 mil lion, 
all entering under MFN despite the preference margin of 28 percentage points being offered under 
G/RO/W/222  
 
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  the Indian preference scheme. If the preferential treatment would be granted, a potential duty 
saving of 91 million USD could be possible.  
3.10.  A similar patt ern is visible for many of the LDC exports. In the case of Chad, exports of Mineral 
fuels, oils and products etc . from HS chapter 27 to a value of US$48 million are entering India under 
MFN, and with a preference margin of 5 percentage points utilization o f the preferential treatment 
would implicate potential duty savings of US$2.4 million.   
3.4  No. of TL by UR intervals and LDC for India (2020)  
3.11.  Lastly, table number 6 in the annex reports the number of tariff lines by utilization rate 
intervals and LDC benefic iary in the Indian preferential scheme, sorted in descending value of 
imports covered. The utilization rate intervals are divided as follows: zero utilization, between zero 
and 50%, between 50% and 70%, and above 70%. Consistent with previously observed tr ends, 
important amounts of LDC exports are not granted preferential treatment in spite of the fact that 
they are covered. There is however significant variation between the beneficiary countries. Tanzania, 
Mozambique, and Senegal are a few examples of coun tries where high amounts of covered imports 
show a utilization rate higher than 70%.  
4  CONCLUSION  
4.1.  The Results of the analysis carried out on the basis of the dataset notified to the WTO 
Secretariat show similar results of low utilization of China and India 's Preferences, that was 
previously highlighted in the LDC submission of 2010 which needs to be addressed. The problem 
applies to a wide range of tariff lines including wholly obtained products, clothing and textile, 
precious stones. The LDCs fully understan d and appreciate that the data may be incomplete and as 
such may not provide an accurate representation of the URs of China and India. For this reason, 
LDC calls on China and India to redouble efforts to provide the WTO secretariat with an appropriate 
and complete set of data. The LDCs further invite China and India to also share their own analysis 
based on the notified data to the WTO secretariat at the next CRO.  
_______________  
 
 
  
  G/RO/W/222  
 
- 10 - 5  ANNEXES  
Table 2: Top Two Exports to China with UR < 70% by LDC - Sorted in alphabetically and descending value of imports covered.  
Country  HS2 Description  Imports (USD thousands)  UR 
(%) PM 
(PP) Dutiable  Covered  Received  
GSP/LDC  Other Pref.  MFN 
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 
Afghanistan  51 Wool, fine/coarse animal hair, horsehair yarn & fabric  607 607 330 0 277 54 9 
25 Salt/sulphur/earth s & stone/plastering mat erials /lime & cem ent  278 278 0 0 278 0 3.3 
Angola  27 Mineral fuels, oils & product of their distillation/ etc.  434,644  434,644  18,007  0 416,638  4.1 5 
25 Salt/sulphur/earths & stone/plastering materials/lime & cement  29,715  29,715  0 0 29,715  0 3.4 
Bangladesh  62 Art of apparel & clothing access, not knitted/crocheted  285,722  285,722  54 93,124  192,544  0 6.8 
61 Art of apparel & clothing access, knitted or crocheted  230,820  230,820  109 61,842  168,869  0 6.8 
Benin  74 Copper and articles thereof  102 102 0 0 102 0 1 
15 Animal/veg fats & oils & their cleavage products/ etch  62 62 0 0 62 0 20 
Burkina Faso  63 Other made -up textile articles/ sets/ worn clothing etc.  102 102 0 0 102 0 6 
15 Animal/veg fats & oils & their cleavage products/ etc.  2 2 0 0 2 0 20 
Burundi  62 Art of apparel & clothing access, not knitted/crocheted  3 3 0 0 3 0 6 
84 Nuclear reactors, boilers, m achinery & mech anical  
appliance/parts  1 1 0 0 1 0 7.6 
Cambodia  61 Art of apparel & clothing access, knitted or crocheted  239,258  239,258  0 131,142  108,117  0 6.7 
8 Edible fruit and nuts/ peel of citrus fruit or melons  131,105  131,105  0 129,818  1,286  0 13 
CAR 84 Nuclear reactors, boilers, machinery & mechanical 
appliance/parts  1 1 0 0 1 0 8 
Chad 42 Articles of leather/ saddlery/harness/ travel goods etc.  3 3 0 0 3 0 6 
25 Salt/sulphur/earths & stone/plastering materials/lime & cement  2 2 0 0 2 0 4 
DR Congo  74 Copper and articles thereof  4,209,668  4,209,668  87,669  0 4,121,999  2.1 2.4 
81 Other base metals/ cermets/ articles thereof  2,745,580  2,745,580  0 0 2,745,580  0 4 
Djibouti  74 Copper and articles thereof  898 898 0 0 898 0 1.5 
63 Other made -up textile articles/ sets/ worn clothing etc  95 95 0 0 95 0 6 
Eritrea  25 Salt/sulphur/earths & stone/plastering materials/lime & cement  30 30 0 0 30 0 4.5 
30 Pharmaceutical products  21 21 0 0 21 0 3 
Ethiopia  9 Coffee, tea, mate and spices  29,411  29,411  18,474  0 10,937  64 13 
61 Art of apparel & clothing access, knitted or crocheted  817 817 0 0 817 0 6.8 
Gambia  44 Wood and articles of wood/ wood charcoal  178 178 0 0 178 0 4 
90 Optical, photo, cine, meas uring, checking, precision, etc  21 21 0 0 21 0 6 
Guinea  76 Aluminium and articles thereof  73 73 0 0 73 0 1.5 
90 Optical, photo, cine, meas uring, checking, precision, etc  61 61 0 0 61 0 1.4 
Lesotho  85 Electrical m achinery equip ment parts thereof/ sound recorder 
etc.  3,786  3,786  0 0 3,786  0 6.8 
51 Wool, fine/coarse animal hair, horsehair yarn & fabric  8,392  624 312 0 312 50 9  
  G/RO/W/222  
 
- 11 - Country  HS2 Description  Imports (USD thousands)  UR 
(%) PM 
(PP) Dutiable  Covered  Received  
GSP/LDC  Other Pref.  MFN 
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 
Liberia  89 Ships, boats and floating structures  28,046  28,046  0 0 28,046  0 6.5 
62 Art of apparel & clothing access, not knitted/crocheted  291 291 0 0 291 0 8 
Madagascar  75 Nickel and articles thereof  21,830  21,830  14,298  0 7,532  66 3 
71 Natural/cultured pearls, prec ious stones & metals, coin etc  7,821  7,821  448 0 7,372  5.7 7.6 
Malawi  8 Edible fruit and nuts/ peel of citrus fruit or melons  223 223 0 0 223 0 24 
63 Other made -up textile articles/ sets/ worn clothing etc.  209 209 0 0 209 0 6 
Mali  85 Electrical m achinery equip ment parts thereof/sound recorder etc.  20 20 0 0 20 0 4.9 
63 Other made -up textile articles/ sets/ worn clothing etc.  8 8 0 0 8 0 6 
Mauritania  41 Raw hides and skins (other than furskins) and leather  1,041  1,041  81 0 960 7.8 9.5 
16 Prep of meat, fish or crustaceans, molluscs etc.  203 203 98 0 105 49 5 
Mozambique  74 Copper and articles thereof  19,600  19,600  0 0 19,600  0 1.8 
71 Natural/cultured pearls, prec ious stones & metals, coin etc  14,897  14,897  0 0 14,897  0 5 
Myanmar  74 Copper and articles thereof  677,387  677,387  0 0 677,387  0 1.8 
28 Inorg anic chem/ compounds  of prec ious metal, radioact elements 
etc  401,095  401,095  0 0 401,095  0 5 
Nepal  90 Optical, photo, cine, meas uring, checking, precision, etc  2,153  2,153  0 0 2,153  0 5.5 
57 Carpets and other textile floor coverings  2,142  2,142  1,491  0 652 70 5.4 
Niger  41 Raw hides and skins (other than furskins) and leather  3,377  3,377  1,652  0 1,724  49 10 
71 Natural/cultured pearls, prec ious stones & metals, coin etc  1,213  1,213  0 0 1,213  0 8 
Rwanda  9 Coffee, tea, mate and spices  2,637  2,637  1,506  0 1,131  57 13 
21 Miscellaneous edible preparations  264 264 179 0 85 68 12 
Senegal  63 Other made -up textile articles/ sets/ worn clothing etc.  469 469 0 0 469 0 6 
74 Copper and articles thereof  365 365 0 0 365 0 1.5 
Sierra Leone  84 Nuclear reactors, boilers, machinery & mechanical 
appliance/parts  142 142 0 0 142 0 7.1 
85 Electrical m achinery equip parts thereof/ sound recorder etc.  100 100 0 0 100 0 7.7 
Somalia  13 Lac/ gums, resins & other vegetable saps & extracts  4,326  4,326  1,160  0 3,166  27 9.2 
3 Fish & crustacean, mollusc & other aquatic invertebrate  4,132  4,132  0 0 4,132  0 9.5 
South Sudan  84 Nuclear reactors, boilers, machinery & mechanical 
appliance/parts  0 0 0 0 0 0 6.5 
40 Rubber and articles thereof  0 0 0 0 0 0 10 
Sudan  13 Lac/ gums, resins & other vegetable saps & extracts  4,291  4,291  2,068  0 2,223  48 9 
84 Nuclear reactors, boilers, machinery and mechanical 
appliance/parts  307 307 0 0 307 0 6 
Tanzania  74 Copper and articles thereof  128,708  128,708  0 0 128,708  0 2 
71 Natural/cultured pearls, prec ious stones & metals, coin etc  9,121  9,121  2 0 9,119  0 6.2 
Timor -Leste  9 Coffee, tea, mate and spices  262 262 116 0 146 44 8 
84 Nuclear reactors, boilers, machinery and mechanical 
appliance/parts  2 2 0 0 2 0 5  
  G/RO/W/222  
 
- 12 - Country  HS2 Description  Imports (USD thousands)  UR 
(%) PM 
(PP) Dutiable  Covered  Received  
GSP/LDC  Other Pref.  MFN 
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 
Togo 33 Essential oils & resinoids/ perf, cosmetic/toilet prep  32 32 0 0 32 0 15 
63 Other made -up textile articles/ sets/ worn clothing etc.  18 18 0 0 18 0 6 
Uganda  9 Coffee, tea, mate and spices  7,487  7,487  4,884  0 2,603  65 14 
3 Fish & crustacean, mollusc & other aquatic invertebrate  816 816 0 0 816 0 7 
Vanuatu  12 Oil seed, oleagi c fruits/ miscell grain, seed, fruit etc.  2,419  2,419  0 0 2,419  0 8 
5 Products of animal origin, nes or included  62 62 0 0 62 0 12 
Yemen  74 Copper and articles thereof  2,658  2,658  0 0 2,658  0 1.3 
76 Aluminium and articles thereof  199 199 0 0 199 0 7 
Zambia  74 Copper and articles thereof  3,566,204  3,566,204  0 0 3,566,204  0 2 
81 Other base metals/cermets/ articles thereof  26,988  26,988  18,010  0 8,979  67 4 
Source: TAO Database, 16 September 2022  
   
  G/RO/W/222  
 
- 13 - Table 3: No. of TL by UR intervals and LDC for China (2020)  - Sorted in descending value of imports covered  
Country  UR = 0  0 < UR < 50  50 < UR < 70  UR > 70  
#TL Covered  PM #TL Covered  PM #TL Covered  PM #TL Covered  PM 
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) 
DR Congo  30 6,869,408  5.3  
        
    3 96,799  5.2 
Zambia  40 3,581,058  6.2 4 6,868  7.9   
    3 21,392  12.3 
Myanmar  574 1,886,206  7.3 1 55 7   
    5 2,137  6.5 
Bangladesh  606 883,247  7.1 5 17,279  7.1 2 249 10.5 2 55 6 
Cambodia  725 876,848  7.3  
       
      
Tanzania  71 141,295  6.7 5 3,040  7.6 1 7,457  5 39 214,691  8.1 
Angola  35 131,376  5.5 2 364,669  5     
      
Mozambique  42 46,173  5.6 1 1,740  3   
    11 141,129  7.8 
Liberia  30 28,768  6.6  
       
      
Madagascar  189 21,672  7 7 6,019  9 6 30,164  6 28 41,635  8.8 
Somalia  32 4,785  8.1 1 4,201  3       
    1 982 10 
Nepal  93 4,485  6.9 23 1,546  6.8 4 29 8.5 118 9,599  7.6 
Lesotho  17 4,182  8.2  
      1 624 9  
      
Yemen  28 3,058  7.1  
      1 103 3  
      
Ethiopia  99 2,971  7 2 394 10 3 40,924  8.7 23 304,891  8.8 
Vanuatu  10 2,573  11.3  
            
    3 5,665  7.3 
Senegal  35 2,325  8 1 424 10 2 499 7 22 271,456  8.8 
Uganda  43 1,930  7.8 1 109 6 3 6,757  6.7 13 32,202  10.7 
Niger  34 1,587  7.7 3 1,411  17.3 1 1,998  8 2 242,620  12.5 
Sudan  40 1,196  6.9 3 3,757  14.3    
7 626,519  13 
Djibouti  15 1,074  6.3  
         
1 45,285  5 
Mauritania  11 992 7.4 2 11,703  6    21 138,671  7.6 
Afghanistan  61 799 7.6 3 535 7    9 53,301  14.8 
Malawi  22 548 7.4 1 126 5    4 2,249  9 
Sierra Leone  92 370 7.6                
Gambia  21 265 7          3 2,846  10 
Guinea  22 236 7.5                
Benin  9 187 6.4          7 12,743  8.4 
Rwanda  17 179 6.6 2 320 9 2 2,372  10 4 669 9.3 
Burkina Faso  6 105 8.7          1 2,244  10 
Togo  7 59 7.8          6 164,436  13.7 
Timor -Leste  6 56 9.5 1 262 8          2 893 23 
Eritrea  5 53 5.2                
Mali  19 39 10.2          6 68,579  13.5 
Chad  8 6 7.3          1 1,442  15 
Eritrea  5 53 5.2             
Mali  19 39 10.2       6 68,579  13.5  
  G/RO/W/222  
 
- 14 - Country  UR = 0  0 < UR < 50  50 < UR < 70  UR > 70  
#TL Covered  PM #TL Covered  PM #TL Covered  PM #TL Covered  PM 
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) 
Chad  8 6 7.3       1 1,442  15 
Burundi  9 4 7.1       2 3,322  10.5 
CAR 1 1 8          
South Sudan  4 0 7.8             
Source: TAO Database, 16 September 2022  
   
  G/RO/W/222  
 
- 15 - Table 4: LDCs' Utilization Rates of India's Preferential Scheme (2020) - UR < 70%, PM>2pp, sorted in descending value of imports entering 
under MFN (>US$25 million)  
Country  Tariff Line  Product Description  Imports (USD thousands)  UR 
(%) PM 
(PP) Dutiable  Covered  Received  
GSP/LDC  MFN 
(1) (2) (3) (4) (5) (6) (8) (9) (10) 
Guinea  71081200  Precious stones etc: others  1,431,678  1,431,678  0 1,431,678  0 12.5 
Burkina Faso  71081200  Precious stones etc: others  330,232  330,232  0 330,232  0 12.5 
Myanmar  07133110  Beans of the Spp Vigna  282,909  282,909  0 282,909  0 30 
Sudan  27090000  Petroleum oils etc  207,640  207,640  0 207,640  0 5 
Tanzania  71081200  Precious stones etc: others  151,479  151,479  0 151,479  0 12.5 
Afghanistan  08042090  Figs  128,823  128,823  0 128,823  0 30 
Afghanistan  13019013  Asafoetida  100,328  100,328  0 100,328  0 30 
Afghanistan  08062010  Raisins  99,384  99,384  0 99,384  0 10 
Bangladesh  15159040  Fixed vegetables oils  94,979  94,979  0 94,979  0 77.5 
Togo  27090000  Petroleum oils etc  79,270  79,270  0 79,270  0 5 
Bangladesh  63101020  Cotton rags  71,688  71,688  0 71,688  0 25 
Guinea  26060010  Bauxite (natural)  148,493  148,493  100,060  48,433  67.4 5 
Chad  27090000  Petroleum oils etc  48,004  48,004  0 48,004  0 5 
Zambia  71031031  Emerald  43,425  43,425  0 43,425  0 10 
Bangladesh  15159099  Animal or veg. fat: Other  35,850  35,850  0 35,850  0 50 
Afghanistan  08081000  Apples  26,618  26,618  0 26,618  0 40 
Bangladesh  15079010  Edible grade  26,225  26,225  0 26,225  0 45 
Source: TAO Database, 16 September 2022  
   
  G/RO/W/222  
 
- 16 - Table 5: Top Two Exports to India with UR < 70% by LDC - Sorted in alphabetical order and descending value of imports covered year  
Country  HS2 Description  Imports (USD thousands)  UR 
(%) PM 
(PP) Dutiable  Covered  Received  
GSP/LDC  Other Pref.  MFN 
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 
Afghanistan  8 Edible fruit and nuts/ peel of citrus fruit or melons.  324,836  324,768  0 0 324,768  0 28 
13 Lac/ gums, resins & other vegetable saps & extracts.  100,384  100,384  0 0 100,384  0 30 
Bangladesh  62 Art of apparel & clothing access, not knitted/crocheted  178,601  178,601  0 0 178,601  0 25 
15 Animal/veg fats & oils & their cleavage products/ etc.  158,486  158,486  0 0 158,486  0 71 
Benin  52 Cotton.  1,072  1,072  0 0 1,072  0 25 
85 Electrical machinery  equip ment parts thereof/sound recorder 
etc.  472 472 310 0 162 66 10 
Burkina Faso  71 Natural/cultured pearls, prec ious stones & metals, coin etc  330,232  330,232  0 0 330,232  0 13 
26 Ores, slag and ash.  846 846 0 0 846 0 5 
Burundi  41 Raw hides and skins (other than furskins) and leather.  18 18 0 0 18 0 10 
84 Nuclear reactors, boilers, machinery  & mech appliance  2 2 0 0 2 0 7.5 
Cambodia  61 Art of apparel & clothing access, knitted or crocheted.  10,963  10,963  0 0 10,963  0 25 
85 Electrical machinery  equip ment parts thereof/sound recorder 
etc.  7,653  7,653  0 0 7,653  0 9.3 
CAR 44 Wood and articles of wood/wood charcoal.  183 183 0 0 183 0 5 
85 Electrical machinery  equip ment parts thereof/sound recorder 
etc.  43 43 0 0 43 0 10 
Chad 27 Mineral fuels, oils & product of their distillation/ etc.  48,004  48,004  0 0 48,004  0 5 
85 Electrical machinery  equip ment parts thereof/ sound recorder 
etc.  248 248 0 0 248 0 15 
Comoros  72 Iron and steel.  463 463 0 0 463 0 15 
85 Electrical machinery  equip ment parts thereof/sound recorder 
etc.  117 117 0 0 117 0 10 
Eritrea  33 Essential oils & resinoids/ perf, cosmetic/toilet prep  1 1 0 0 1 0 10 
Ethiopia  7 Edible vegetables and certain roots and tubers.  11,329  11,329  1,734  0 9,596  15 54 
12 Oil seed, oleagi c fruits/ miscell grain, seed, fruit etc.  11,843  11,065  6,610  0 4,455  60 25 
Gambia  72 Iron and steel.  3,835  3,835  80 0 3,755  2.1 15 
85 Electrical machinery  equip ment parts thereof/ sound recorder 
etc.  1,342  1,342  0 0 1,342  0 10 
Guinea  71 Natural/cultured pearls, prec ious stones & metals, coin etc  1,431,712  1,431,712  0 0 1,431,712  0 11 
26 Ores, slag and ash.  148,493  148,493  100,060  0 48,433  67 5 
Guinea -Bissau  85 Electrical machinery  equip ment parts thereof/ sound recorder 
etc.  250 250 0 0 250 0 10 
72 Iron and steel.  247 247 0 0 247 0 15 
Haiti 85 Electrical machinery  equip ment parts thereof/sound recorder 
etc.  12,012  12,012  6,580  0 5,432  55 10 
33 Essential oils & resinoids/ perf, cosmetic/toilet prep  939 939 290 0 649 31 23  
  G/RO/W/222  
 
- 17 - Country  HS2 Description  Imports (USD thousands)  UR 
(%) PM 
(PP) Dutiable  Covered  Received  
GSP/LDC  Other Pref.  MFN 
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 
Lao PDR  27 Mineral fuels, oils & product of their distillation/ etc.  1,053  1,053  0 0 1,053  0 10 
44 Wood and articles of wood/ wood charcoal.  427 427 0 0 427 0 10 
Lesotho  28 Inorg anic chem/ compounds  of prec ious metal , radioact ive 
elements etc  97 97 0 0 97 0 10 
29 Organic chemicals.  73 73 0 0 73 0 10 
Liberia  44 Wood and articles of wood/ wood charcoal.  2,552  2,552  1,210  0 1,342  47 7 
76 Aluminium and articles thereof.  806 806 0 0 806 0 5 
Madagascar  25 Salt/sulphur/earth & ston e/ plastering mat erial/ lime & cem ent  7,959  7,959  410 0 7,549  5.2 16 
7 Edible vegetables and certain roots and tubers.  6,471  6,471  50 0 6,421  0.8 30 
Malawi  84 Nuclear reactors, boilers, machinery  and mech anical  appliance 
parts  247 247 0 0 247 0 7.5 
41 Raw hides and skins (other than furskins) and leather.  104 104 0 0 104 0 10 
Mali 52 Cotton.  1,537  1,537  0 0 1,537  0 25 
41 Raw hides and skins (other than furskins) and leather.  67 67 0 0 67 0 10 
Mozambique  26 Ores, slag and ash.  18,146  18,146  20 0 18,126  0.1 5.6 
72 Iron and steel.  18,079  18,079  400 0 17,679  2.2 15 
Myanmar  7 Edible vegetables and certain roots and tubers.  380,347  380,347  62,950  0 317,397  17 38 
44 Wood and articles of wood/ wood charcoal.  48,179  48,179  20 0 48,159  0 10 
Niger  9 Coffee, tea, mate and spices.  151 151 90 0 61 60 4.5 
72 Iron and steel.  89 89 0 0 89 0 15 
Rwanda  9 Coffee, tea, mate and spices.  312 63 0 0 63 0 11 
85 Electrical machinery  equip ment parts thereof/sound recorder  61 61 0 0 61 0 15 
Senegal  72 Iron and steel.  12,771  12,771  0 0 12,771  0 15 
52 Cotton.  12,056  12,056  0 0 12,056  0 25 
Somalia  85 Electrical machinery  equip ment parts thereof/sound recorder 
etc.  1,706  1,706  170 0 1,536  10 15 
72 Iron and steel.  291 291 0 0 291 0 15 
Sudan  27 Mineral fuels, oils & product of their distillation/ etc.  207,640  207,640  0 0 207,640  0 5 
78 Lead and articles thereof.  2,519  2,519  0 0 2,519  0 5 
Tanzania  71 Natural/cultured pearls, prec ious stones & metals, coin etc  156,118  156,118  0 0 156,118  0 10 
23 Residues & waste from the food indust rial/prep ared animal 
fodder  5,064  5,064  1,660  0 3,405  33 25 
Togo 27 Mineral fuels, oils & product of their distillation/ etc.  79,270  79,270  0 0 79,270  0 5 
85 Electrical machinery  equip ment parts thereof/ sound recorder 
etc.  10,454  10,454  230 0 10,224  2.2 11.7 
Uganda  18 Cocoa and cocoa preparations.  10,696  10,696  110 0 10,586  1 8.7 
12 Oil seed, oleagi c fruits/ miscell grain, seed, fruit etc  4,536  4,536  1,134  0 3,402  25 38  
  G/RO/W/222  
 
- 18 - Country  HS2 Description  Imports (USD thousands)  UR 
(%) PM 
(PP) Dutiable  Covered  Received  
GSP/LDC  Other Pref.  MFN 
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 
Yemen  85 Electrical machinery  equip ment parts thereof/ sound recorder 
etc  11,754  11,754  0 0 11,754  0 10 
89 Ships, boats and floating structures.  6,360  6,360  0 0 6,360  0 10 
Zambia  71 Natural/cultured pearls, prec ious stones & metals, coin etc  44,053  44,053  0 0 44,053  0 10 
26 Ores, slag and ash.  2,053  2,053  70 0 1,983  3.4 5 
Source: TAO database 16 Sept 2022  
   
  G/RO/W/222  
 
- 19 - Table 6: No. of TL by UR intervals and LDC for India (2020)  - Sorted in descending value of imports covered  
Country  UR = 0  0 < UR < 50  50 < UR < 70  UR > 70  
#TL Covered  PM #TL Covered  PM #TL Covered  PM #TL Covered  PM 
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) 
Guinea  27 1,441,790  15.7    
1 148,493  5 1 39,456  30 
Bangladesh  927 1,083,410  18.1 1 3,249  10  
   
1 26 15 
Afghanistan  78 507,859  30.4  
    
    
   
Myanmar  245 400,561  18.5 7 15,521  48.6 1 2,034  25 10 102,871  63 
Burkina Faso  9 331,505  10.6  
    
   
2 28,198  37.5 
Sudan  21 213,076  11  
    
   
8 105,792  34.1 
Tanzania  112 183,756  12.7 5 6,505  13 2 374 10 41 703,070  24.3 
Togo  17 91,795  13.2 5 25,171  9  
   
12 175,045  25 
Mozambique  53 56,045  11.9 3 2,220  10 1 3,363  5 14 564,615  14.8 
Chad  7 48,367  20  
    
   
2 1,634  30 
Zambia  56 46,677  10.4 1 569 7.5 1 132 5 7 79,011  6.1 
Cambodia  212 33,473  19.9 1 565 25 1 991 25 3 4,103  100 
Senegal  45 31,145  12.2 1 5,628  5 1 14 10 8 362,244  16.9 
Yemen  24 22,764  12.7  
    
    
   
Ethiopia  54 13,632  17.6 2 4,500  27.5  
   
7 13,380  42.9 
Uganda  47 9,064  16.3 1 10,696  30  
   
5 10,010  41 
Madagascar  47 8,499  21.6 6 14,086  20 1 3,461  30 8 53,798  47.5 
Liberia  11 2,736  14.5 1 1,289  5  
   
5 2,779  45 
Gambia  7 2,369  10 1 3,835  15  
   
2 32,202  30 
Benin  10 1,902  16.5     1 472 10 16 317,636  33.1 
Mali  12 1,737  14.2         5 11,946  28 
Lao PDR  13 1,580  15.6         2 119 30 
Somalia  13 651 20.6 1 1,703  10         
Comoros  3 580 13.3        4 11,899  70 
Haiti  11 522 14.5 1 939 30 1 12,011  10    
Guinea -Bissau  2 496 12.5       1 126,498  30 
Malawi  28 446 12.7       7 6,198  30 
Niger  11 287 16.4       4 3,785  33.8 
Rwanda  11 253 19.3       7 6,164  8.9 
CAR 6 228 10          
Lesotho  2 170 10          
Burundi  6 24 10          
Eritrea  1 1 10          
Source: TAO database 16 Sept 2022  
 
__________  