समझौता और अनुलग्नक

India Mauritius CECPA (Comprehensive Economic Cooperation & Partnership Agreement) & Export Opportunities 23/07/2021 1

Background of IMCECPA • Signed on 22 February 2021. • First Trade Agreement with an African country. • Entered into force on 01 April 2021 • Covers • Tariffs • Rules of Origin & Customs Cooperation • Trade in Services including MONP (115 sub sectors • TBT & SPS • Dispute Settlement

Objectives of IMCECPA • Strengthen and enhance the trade and economic cooperation between the parties • Liberalize and promote trade in goods in accordance with Article V of the General Agreement on Trade and tariffs • Liberalize and promote trade in services in accordance with Article V of the General Agreement on Trade in Services, including promotion of mutual recognition of professions • Improve the efficiency and competitiveness of the Parties manufacturing and services sectors and expand trade and investment between them, including joint exploitation of commercial and economic opportunities in Non-parties • Explore new areas of economic cooperation and develop appropriate measures for closer economic cooperation between the parties • Revitalize, enhance and reinforce the economic and social co- operation between the parties • Build upon the parties’ commitments at the World Trade Organization

India Mauritius Trade (In $ Million)

Top 10 Indian Exports to Mauritius Biological 20% Cotton 15% Automobiles 15% Rice 12% Vegetables 10% Fibres 7% Fabrics 6% Marine 5% Industrial mach 5% Cotton Fabric 5% Biological Cotton Automobiles Rice Vegetables Fibres Fabrics Marine Industrial mach Cotton Fabric

Top 10 Mauritian Exports to India Medical Instruments 33% Iron & Steel 17% Railway Instruments 17% Electronics 8% Wood Products 6% Aluminium 6% Oil Seeds 5% Automobiles 4% Paper Products 2% Gems and Jewelery 2% Medical Instruments Iron & Steel Railway Instruments Electronics Wood Products Aluminium Oil Seeds Automobiles Paper Products Gems and Jewelery

India Mauritius Trade (In $ Million)

Key Developments circumscribing the CECPA • Africa Continental FTA (AfCFTA) signed by 54 countries of the 55 Member African Union laying the foundation for negotiations (36 ratified till Feb, 2021) • Primarily on goods (including non tariff measures) • Expected to cover around 90% or higher thresholds • Only 81% rules of origin finalised • Ongoing negotiations on a tripartite FTA (TFTA) between the 26 Members (only Libya and Eritrea have not signed) namely • COMESA (Common Market for Eastern and Southern Africa) • EAC (Eastern African Community) • SADC (Southern African Development Community) • Mauritius is a part of both AfCFTA and TFTA

Mauritius’s FTAs (from WTO database) Mauritius’s Partner Dutiable Lines Lines under Elimination Lines under Reduction COMESA 1 400 400 0 COMESA 2 400 0 400 EU 249 60 189 Indian Ocean
Commission 400 400 0 Pakistan 32 17 15 SADC 398 398 0 Turkey 252 61 191 China 245 190 55 India CECPA 312 197 115

Tariff Asymmetry- 2018 • S.No Description of Mauritius’s tariff schedule Total Lines % lines 1 Total Applied 2018 lines 6359 100% 2 Zero duty lines 5958 93.7% 3 5% duty (automotives) 6 0.1% 4 10% duty (spices, vegetable oils, plastics, wood products, auto components) 38 0.6% 5 15% duty (processed food, wines, paints, toiletries, soaps, plastics, wood/ paper products, made ups, glass, iron & steel, aluminium, furniture etc) 257 4.0% 6 30% duty (black tea, spirits, leather products, paper products, lamps, auto components, furniture) 100 1.6% 7 Total Dutiable lines 401 6.3% S.No Description Mauritius India 1 Average applied duty 1.1% 14.8% 2 % of zero duty lines 93.7% 2.0% 3 Average bound rates 84.1% 48.5% 4 Binding coverage 20.0% 74.4%

Tariff Rate Quotas (TRQs) given by India • Cut flowers • Pineapples and litchies • Vanilla • Processed Tuna • Speciality Sugar • Beer • Fruit Wine • Rum • Apparel 23/07/2021 11

Tariff Rate Quotas (TRQs) given by Mauritius • black tea • spices • beer other vodka, eau de vie, • plastics • paper rolls • iron & steel • seats for motor vehicles, • computer tables • furniture 23/07/2021 12

Rules of Origin • Wholly obtained – 6 criteria • Value addition: option of both build up or build down • Minimal operations – 16 criteria • De-minimis (including WO) – 12.5% of value as general – 7% weight for textiles and clothing • Product Specific Rules (PSR): includes WO, CC, CTH, CTSH, value addition, any combination of the same. • Certificate of Origin: prescribed format or approved exporter. 17 agencies authorised by India (origin declaration to be implemented separately) • Exporter obligation: submit minimum information, maintain documents for 5 years

Common Digital Platform (www.coo.dgft/gov.in) Exporter -- Files Online Application by selecting appropriate FTA and Agency. Submits documents online with digital payment. Agency Officer -- Officer processes it and takes necessary action (approval or deficiency). Digitally signed but with provision to take manual printout. Agency Administrator -- Add Local/Agency Officers Administrator -- Add Issuing Agencies -- Add Various Trade Agreements -- Add Various data related to rules of origin

Agricultural products HS DESCRIPTION MFN Mauritius Offer PSR 9023000 Black tea (fermented & partly fermented ) < 3kg 30 15 tons@50%MOP (over 5 years)
WO 9024000 Other black tea (fermented & other partly fermented) > 3kg 30 300 tons@0% (over 5 years)
9041200 Pepper (Crushed or ground) 10 Immediate 9042200 Fruits of the genus Capsicum or Pimenta (Crushed and grounded) 10 60 tons at 50% gradual MOP(over 5 years) 9052000 Vanilla (Crushed or ground) 10 Immediate CTSH 9062000 Cinnamon (Crushed or ground) 10 5 tons at 50% gradual MOP (over 5 years) WO 9072000 Cloves (Crushed or ground) 10 1 ton at 50% gradual MOP (over 5 years) 9081200 Nutmeg (Crushed or ground) 10 Immediate 9082200 Mace (Crushed or ground) 10 Immediate 9083200 Cardamom (Crushed or ground) 10 Immediate 9092200 Seeds of Coriander (Crushed or ground) 10 Immediate 9093200 Cumin, other than black (Crushed or ground) 10 Immediate 9096200 Seeds of anise (Crushed or ground) 10 2.5 tons@50%MOP over 5 yrs 9101200 Ginger (Crushed or ground) 10 8 tons @ 50% Gradual MOP (over 5 years) 9103090 Turmeric (Crushed or ground) 10 150 tons @ 50% gradual MOP(over 5 years) 9109190 Mixtures of spices (Crushed or ground) 10 10 tons @ 50% gradual MOP over 5 years 9109910 Curry 10 25 tons @50% gradual MOP over 5 years 9109999 Other Spices, other than curry, crushed or ground 10 60 tons @ 50% gradual MOP over 5 years 15

Processed Food HS DESCRIPTION MFN Mauritius Offer PSR 15089000 Ground nut oil, refined 10 Immediate WO 15122900 Cotton-seed oil & fractions, refined 10 Immediate 15131900 Coconut (Copra) oil and its fractions, refined 10 Immediate 15132900 Palm kernel and babassu oil, refined 10 Immediate 15141900 Other low erucic acid rape or colza oil, refined 10 Immediate 15149900 Mustard and other rape or colza oil, refined 10 Immediate 15152900 Maize (corn) oil & its fractions, refined 10 Immediate 17011490 Other cane sugar, not for refining (speciality sugar) 80 5000 tons @ 50% MOP CTSH or 40% 22029100 Non-alcoholic beer 15 2000 litres at 10% duty
WO 22030011 Beer in can, alcoholic strength < 9 degrees 15 200,000 Litres at 10% duty over 5 yrs CC+35% 22041010 Champagne 15 Immediate WO 22041090 Sparkling Wines (other than champagne) 15 GL over 5 years 22042111 Fortified wine, by mixing spirits of cane, < 2 litre containers 15 GL over 5 years 22042119 Other fortified wine, < 2 litre containers 15 GL over 5 years 22042121 Other wine, grape must with fermention by mixing spirits of cane, <330 ml cans 15 GL over 5 years 22042129 Other wine, grape must with fermention < 330 ml can 15 GL over 5 years 22042191 Other wine, grape must with fermention by mixing spirits of cane, >330 ml cans 15 GL over 5 years 22042199 Other wine, grape must with fermention > 330 ml can 15 GL over 5 years 22042210 Other wine, by mixing spirits of cane, <2 L but < 10 L containers 15 GL over 5 years 22042290 Other wine, without mixing spirits of cane, <2 L but < 10 L containers 15 GL over 5 years 22042910 Other wine, in bulk for bottling purposes 15 GL over 5 years 22042921 Fortified wine, by mixing spirits of cane, >2 Litre containers 15 GL over 5 years 22042929 Other Fortified wine, >2 Litre containers 15 GL over 5 years 22042991 Other wine, by mixing spirits of cane or cane products 15 GL over 5 years 22042999 Other wine, without mixing spirits of cane or cane products 15 GL over 5 years 16

Wines HS DESCRIPTION MFN Mauritius Offer PSR 22051010 Vermouth/ other wine of fresh grapes, as food supplements for general health < 2 litre
containers 15 GL over 5 years WO 22051090 Other Vermouth/ other wine of fresh grapes, < 2 litre containers 15 GL over 5 years 22059010 Vermouth/ other wine of fresh grapes, in bulk for bottling> 2 litre ctg 15 GL over 5 years 22059090 Other Vermouth/ other wine of fresh grapes, > 2 litre ctg 15 GL over 5 years 22060010 Fruit wine 15 GL over 5 years CC+35% VA 22060021 Fortified fruit wine by mixing spirits of cane or cane products 15 GL over 5 years 22060029 Other fortified fruit wine 15 GL over 5 years 22060031 Shandy in can 15 GL over 5 years 22060039 Shandy, other than in can 15 GL over 5 years 22060041 Beer, other than malt, alcohol strength < 9 degrees , in can 15 GL over 5 years 22060042 Beer, other than malt, alcohol strength < 9 degrees ,not in can 15 GL over 5 years 22060043 Beer, other than malt, alcohol strength > 9 degrees , in can 15 GL over 5 years 22060049 Beer, other than malt, alcohol strength > 9 degrees ,not in can 15 GL over 5 years 22060051 Cider, perry, mead, in can 15 GL over 5 years 22060059 Cider, perry, mead, not in can 15 GL over 5 years 22060061 Made wine 15 GL over 5 years 22060062 Fortified made wine, other than mixing spirits of cane 15 GL over 5 years 22060063 Fortified made wine, by mixing spirits of cane 15 GL over 5 years 22060071 Island wine 15 GL over 5 years 22060072 Fortified Island wine, other than mixing spirits of cane 15 GL over 5 years 22060073 Fortified Island wine bymixing spirits of cane 15 GL over 5 years 22060081 Admixed wine 15 GL over 5 years 22060082 Fortified admixed wine, other than mixing spirits of cane 15 GL over 5 years 22060083 Fortified admixed wine by mixing spirits of cane 15 GL over 5 years 22060091 Other fermented beverages, in cans 15 GL over 5 years 22060099 Other fermented beverages, not in cans 15 GL over 5 years 17

Spirits HS DESCRIPTION MFN Mauritius Offer PSR 22071090 Other undenatured ethyl alcohol, >=80% strength, not for medicinal, perfumes, power alcohol, alcoholic beverages etc 15 GL over 5 years CC + 35% VA 22072020 Denatured alcohol (heating and lighting) 15 GL over 5 years 22072030 Denatured alcohol (power alcohol) 15 GL over 5 years 22072090 Other denatured alcohol and spirits 15 GL over 5 years 22082011 Cognac in bulk for bottling purposes 30 GL over 5 years 22082019 Other cognac not in bulk for bottling purposes 30 GL over 5 years 22082021 Brandy in bulk for bottling purposes 30 GL over 5 years 22082022 Blended brandy obtained by mixing spirits of cane 30 GL over 5 years 22082029 Other brandy 30 GL over 5 years 22082090 Other Spirits distilled from grape wine or marc excluding cognac and brandy 30 GL over 5 years 22083010 Whiskies in bulk for bottling purposes 30 GL over 5 years 22083090 Whiskies not in bulk for bottling purposes 30 GL over 5 years 22084010 Agricultural rum 30 GL over 5 years 22084020 Island recipe rum 30 GL over 5 years 22084030 Spirits obtained by redistilling alcohol obtained from molasses/sugarcane 30 GL over 5 years 22084040 Spirits obtained by compounding/flavoring alcohol from molasses/ sugarcane 30 GL over 5 years 22084090 Other spirits obtained by distilling fermented sugarcane 30 GL over 5 years 22085011 Distilled gin obtained by mixing spirits of cane 30 GL over 5 years 22085019 Other distilled gin 30 GL over 5 years 22085021 London gin obtained by mixing spirits of cane 30 GL over 5 years 22085029 Other London gin 30 GL over 5 years 22085091 Other gin and geneva by mixing spirits of cane 30 GL over 5 years 22085099 Other gin and geneva 30 1000 ltrs @ 50% MOP over 5 years 22086090 Vodka other than from mash of cereals, potato or cane 30 2000 ltrs @ 50% MOP (over 5 yrs) 18

Processed Food/ Minerals/ Chemicals HS DESCRIPTION MFN Mauritius Offer PSR 22087011 Liqueurs & cordials by mixing spirits of cane, in can 30 Immediate CC + 35% VA 22087019 Liqueurs & cordials, by mixing spirits of cane, other than in can 30 Immediate 22087090 Other liqueurs and cordials 30 Immediate 22089012 Eau de vie from spirits of cane/ cane products 30 2000 lt @ 50% MOP over 5 years 22089039 Tequila, other than in bulk for bottling 30 2500 litres @ 50% MOP (over 5yrs) 22090010 Spirit vinegar 15 GL over 5 years 22090090 Other vinegar 15 GL over 5 years 23091000 Dog or cat food, put up for retail sale 15 50 tons @ 50% MOP over 5 yrs WO 23099020 Pet foods other than preparations for manufacture of animal feed 15 50 tons @ 50% MOP over 5yrs 24011000 Unmanufactured tobacco, not stemmed/stripped 15 Immediate WO 24012000 Unmanufactured tobacco, partly or wholly stemmed/stripped 15 Immediate 24013000 Tobacco refuse 15 Immediate 25010011 Refined common salt 15 Immediate CTH or 35% 25010019 Other common salt 15 Immediate 32089090 Other paints and varnishes (other than those based on polyesters, acrylic or vinyl polymers) 15 50 tons at 50% MOP over 10 years CTH or 35% VA 33061000 Dentifrices 15 50 tons@0% over 5 years 34011190 Other soaps for toilet use 15 50 tons @ 50% MOP over 5 yrs 34012000 Soap, other than in form of bars, cakes,moulded pieces or shapes 15 50 tons at 50% mop over 5 yrs 34013000 Organic surface-active products for washing skin, in liquid/cream, for retail sale 15 50 tons at 50% mop over 5 yrs 34022090 Other surface active/washing/ cleaning preparations, not for anti microbial use 15 50 tons @50% mop over 5 yrs 34060000 Candle, tapers and the like. 15 25 tons GL over 5 years 36050000 Matches, other than pyrotechnic 15 50 tons @ 33% MOP over 5 years 19

Plastics, Rubber, Leather HS DESCRIPTION MFN Mauritius Offer PSR 39172300 Tubes, pipes & hoses rigid of PVC 15 10 tons @ 50% MOP over 5 yrs CTH or 35% VA 39172900 Tubes, pipes & hoses rigid of other plastics including straws of plastics 15 50 tons @ 50% MOP over 10 yrs 39173100 Flexible tubes, pipes & hoses ; burst pressure >27.6MPa 15 10 tons @ 50% MOP over 5 yrs 39173900 Other non-rigid tubes, pipes and hoses including straws of plastics 15 50 tons @ 50% MOP over 5 yrs 39232110 Polyethylene carrier bags with handles, w/wo gussets (including vest type carrier bags) 30 100 tons @50% MOP over 5 yrs 39232910 Polyethylene carrier bags without handles, w/wo gussets 30 150 tons @ 50% mop over 5 yrs 39241000 Tableware and kitchenware of plastics (bowls, trays, cups, plates, chopsticks, knives, spoons etc) 15 200 tons@50% MOP over 5 yrs 39249060 Plastic Tablecloth 10 Immediate 39249090 Food containers & other household articles of plastics 15 Immediate 39262020 Gloves of plastics 15 Immediate 39264090 Statuettes & ornamental articles (other than for religious purposes) of plastics 10 Immediate 40151900 Non surgical gloves, mittens and mitts of rubber 15 Immediate CTH+ 35% 42021290 School satchels with outer surface of plastics or textile material. 30 GL from 30% to 15% over 5 years CC or 35%VA 42021900 Trunks, suit-cases, vanity-cases, executive cases, brief-cases, school satchels and similar container, of vulcanised fibre or paperboard 30 GL from 30% to 15% over 5 years 42022200 Handbags, whether or not with shoulder strap, including those without handle: with outer surface of sheeting of plastics or of textile materials 30 GL from 30% to 15% over 5 years 42022900 Handbags, whether or not with shoulder strap, including those without handle: of vulcanised fibre or paperboard 30 GL from 30% to 15% over 5 years 20

Leather, Wood & Veg materials HS DESCRIPTION MFN Mauritius Offer PSR 42023200 Articles of a kind normally carried in the pocket or in the handbag with outer surface of sheeting of plastics or of textile materials 30 GL from 30% to 15% over 5 years CC or 35% VA 42023900 Articles of a kind normally carried in the pocket or in the handbag made of vulcanised fibre or paperboard 30 GL from 30% to 15% over 5 years 42029290 Shopping bags of non woven polypropylene made out of petroleum based thermoplastic polymer material 30 GL from 30% to 15% over 5 years 42029900 Other containers of leather, plastics, textile material, vulcanised fibre or paperboard 30 GL from 30% to 15% over 5 years 44185000 Shingles and shakes of wood 10 Immediate CTH or 35% VA 44186000 Posts and beams of wood 15 Immediate 44191100 Bread boards, chopping boards of bamboo 15 Immediate 44191200 Chopsticks of bamboo 15 Immediate 44191900 Other tableware and kitchenware of bamboo 15 Immediate 44199000 Tableware and kitchenware of wood (other than bamboo) 15 Immediate 44201090 Statuettes and other ornaments of wood (other than for religiou purposes) 10 Immediate 44209000 Wood marquetry and inlaid wood, caskets & cases for jewellery or cutlery. 10 Immediate 46019300 Plaits and similar material of rattan (apart from mats, matting and screens) 15 Immediate CTH or 35% VA 46019400 Plaits and similar material (apart from mats, matting and screens) of vegetable material, apart from bamboo and rattan 15 Immediate 46019900 Plaits and similar material (apart from mats, matting and screens) of other than vegetable material 15 Immediate 46021100 Basketwork, wickerwork and other articles of bamboo 15 Immediate 46021200 Basketwork, wickerwork and other articles of rattan 15 Immediate 46021900 Basketwork, wickerwork and other articles of vegetable material (other than bamboo and rattan) 15 Immediate 46029000 Basketwork, wickerwork and other articles of other than vegetable material 15 Immediate 21

Paper and printed material HS DESCRIPTION MFN Mauritius Offer PSR 48182090 Handkerchiefs, cleansing or facial tissues & towels (other than baby wipes) of paper 30 100 tons @50% MOP over 5 yrs CTH or 35% VA 48189010 Bedsheets and similar household, sanitary and hospital articles of paper pulp, paper, cellulose wadding or webs of cellulose fibre in rolls of a width

15 cm 30 75 tons @ 50% MOP over 5 yrs 48201000 Registers, account books, note order books, receipt books, letter pads, memorandum pads, diaries and similar articles of paper or paperboard 15 20 tons @ 0% over 5 years 48202000 Exercise books 15 15 tons@ 0% over 5 yrs 48205000 Albums for samples or for collections 15 10 tons @ 50% MOP over 5 yrs 48209000 Blotting pads and other articles of stationery of paper/ paperboard 15 10 tons @ 50% MOP over 5 yrs 48236100 Trays, dishes, plates, cups and the like, of bamboo 30 1 ton @ 50% MOP over 5 yrs 48239099 Other artilces of paper, paperboard, cellulose wadding or webs of cellulose fibres 30 50 tons@ 50% MOP over 5 yrs 49090000 Printed or illustrated postcards; 15 Reduction to 12.5% over 5 yrs 22

Madeups HS DESCRIPTION MFN Mauritius Offer PSR 63021000 - Bed linen, knitted or crocheted 15 50% MOP over 5 yrs CTH or 40% VA 63022100 Other bed linen, printed of cotton 15 50% MOP over 5 yrs 63022200 Other bed linen, printed of man-made fibres 15 50% MOP over 5 yrs 63022900 Other bed linen, printed of other textile materials 15 50% MOP over 5 yrs 63023100 Other bed linen of cotton 15 50% MOP over 5 yrs 63023200 Other bed linen of man-made fibres 15 50% MOP over 5 yrs 63023900 Other bed linen of other textile materials 15 50% MOP over 5 yrs 63024000 - Table linen, knitted or crocheted 15 5 tons @ 33 % MOP over 5 years 63025100 Other table linen of cotton 15 GL over 5 years 63025300 Other table linen of man-made fibres 15 GL over 5 years 63025900 Other table linen of other textile materials 15 5 tons @ 33 % MOP over 5 years 63026000 Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton 15 60 tons @ MOP 33% over 5 years 63029100 Toilet linen and kitchen linen, other than terry towelling, of cotton 15 15 tons @ MOP 33% over 5 years 63029300 Toilet linen and kitchen linen, other than terry towelling, of man-made fibres 15 GL over 5 years 63029900 Toilet linen and kitchen linen, other than terry towelling, of other textile materials 15 25 tons GL over 5 years 63031200 Curtains/interior blinds/ bed valances,knitted or crocheted of synthetic fibres 15 Immediate CTH + 35% VA 63031900 Curtains/interior blinds/ bed valances,knitted or crocheted of other textile materials 15 Immediate 63039100 Curtains/interior blinds/ bed valances, other than knitted or crocheted of cotton 15 Immediate 63039200 Curtains/interior blinds/ bed valances, other than knitted or crocheted of synthetic fibres 15 Immediate 63039900 Curtains/interior blinds/ bed valances, other than knitted or crocheted of other textile materials 15 Immediate 63041100 Bedspreads Knitted or crocheted 15 3 tons @ 33% MOP over 5 years CTH or 40% 63041900 Bedspreads, not Knitted or crocheted 15 10 tons GL over 5 years 23

Madeups, Umbrellas, Plaster/Stone/Cement HS DESCRIPTION MFN Mauritius Offer PSR 63042000 Bed nets 15 Immediate CTH or 40% VA 63049190 Other furnishing articles (excluding bedspread, bednet, mosquito nets), knitted or crocheted 15 Immediate 63049290 Other furnishing articles (excluding bedspread, bednet, mosquito nets), not knitted or crocheted of cotton 15 Immediate 63049390 Other furnishing articles (excluding bedspread, bednet, mosquito nets), not knitted or crocheted of synthetic fibres 15 Immediate 63049990 Other furnishing articles (excluding bedspread, bednet, mosquito nets), not knitted or crocheted of other textiles material 15 Immediate 66011000 Garden or similar umbrellas 15 GL over 5 years CTH or 35% VA 66019100 Umrellas (other than garden) having a telescopic shaft 15 Immediate 66019900 Umbrellas (other than garden) without telescopic shaft 15 Immediate 67021090 Plastic artificial flowers/foliage/fruits, other than unassembled parts 15 Immediate CTH or 35% 67029090 Plastic artificial flowers/foliage/fruits, other than unassembled parts, of material other than plastics 15 Immediate 68099090 Articles (other than Boards, sheets, panels, tiles) of plaster 15 Immediate CTH or 35% VA 68101100 Building blocks and bricks of cement/concrete/ artificial stone 15 Immediate 68101900 Tiles/flagstones of cement/concrete/ artificial stone 15 Immediate 68109100 Prefabricated structural components of cement/concrete/artificial stone for building or civil engineering 15 Immediate 68109990 Other articles of cement/concrete/artificial stone 15 Immediate 24

Glass, Iron & Steel HS DESCRIPTION MFN Mauritius Offer PSR 70071910 Toughened (tempered) safety glass, other than for vehicles, in sheets 15 Immediate CTH or 35% VA 70071990 Toughened (tempered) safety glass, other than for vehicles, other than in sheets 15 Immediate 70072910 Laminated safety glass, other than for vehicles, in sheets 15 Immediate 70072990 Laminated safety glass, other than for vehicles, other than in sheets 15 Immediate 70080000 Multiple-walled insulating units of glass 15 Immediate 70140000 Signalling glassware and optical elements of glass not optically worked 30 Immediate 70189090 Glass eyes other than prosthetic, statuettes and other ornaments of lampworked glass 10 Immediate 70200090 Other articles of glass 15 Immediate 72131020 Iron/ non alloy steel bars and rods, hot-rolled, in irregularly wound coils, containing indentions, circular cross-section > 6mm dia 10 10 000 tons @ 0% CTH + 40% VA 72142020 Other bars and rods of iron or non-alloy steel, hot rolled, containing indentations, circular cross-section > 6 mm dia 10 Immediate 72162110 iron/ non alloy steel L section, hot rolled, height < 80mm, galvanised 15 50 TONS @ MOP
50% over 10 years 72163110 iron/ non alloy steel U section, hot rolled, height > 80mm, galvanised 15 GL over 5 years 72163190 iron/ non alloy steel U section, hot rolled, height > 80mm, non- galvanised 15 GL over 5 years 72163210 iron/ non alloy steel I section, hot rolled, height > 80mm, galvanised 15 GL over 5 years 72163290 iron/ non alloy steel I section, hot rolled, height > 80mm, non-galvanised 15 GL over 5 years 72163310 iron/ non alloy steel H section, hot rolled, height > 80mm, galvanised 15 GL over 5 years 72163390 iron/ non alloy steel H section, hot rolled, height > 80mm, non-galvanised 15 GL over 5 years 72164010 iron/ non alloy steel L/T sections, hot rolled, height > 80mm, galvanised 15 GL over 5 years 72164090 iron/ non alloy steel L/T sections, hot rolled, height > 80mm, non-galvanised 15 GL over 5 years 72165010 Galvanised other angles, shapes and sections, iron/ non alloy steel, not further worked than hot-rolled, hot-drawn or extruded 15 GL over 5 years 72166110 Galvanised angles, shapes and sections, cold-formed/finished obtained from flat rolled products 15 GL over 5 years 72166910 Galvanised angles, shapes and sections, cold-formed/finished obtained from other than flat rolled products 15 GL over 5 years 25

Iron & Steel products HS DESCRIPTION MFN Mauritius Offer PSR 73065010 Galvanised tubes, pipes and hollow profiles welded, of circular cross-section, of other alloy steel 15 GL over 5 years CTH or 35% VA 73065090 Other tubes, pipes and hollow profiles welded, of circular cross-section, of other alloy steel 15 GL over 5 years 73066110 Galvanised Iron & steel tubes, pipes and hollow profiles of square or rectangular cross- section 15 200 tons@ 50% MOP over 5 yrs 73066190 Non-galvanised tubes, pipes and hollow profiles of square or rectangular cross-section 15 200 tons@ 50% MOP over 5 yrs 73069010 Other galvanised tubes, pipes and hollow profiles of iron & steel 15 200 tons@ 50% MOP over 5 yrs 73069090 Other non- galvanised tubes, pipes and hollow profiles of iron & steel 15 200 tons@ GL over 10 yrs 73231090 Iron and steel wool, pot scourers & scouring/polishing pads 15 50 tons at GL over 10 years 73239190 Other table/kitchen/household articles of cast iron, not enamelled 15 2 tons GL over 10 years 73239290 Other table/kitchen/household articles of cast iron, enamelled 15 10 tons at MOP 33% over 10 years 73239390 Other Table, kitchen or other household articles and parts thereof of stainless steel 15 50 tons GL over 10 years 73239490 Other Table, kitchen or other household articles and parts thereof of iron or steel, enamelled 15 10 Tons at GL over 10 years 73239990 Table, kitchen or other household articles and parts thereof of other iron & steel 15 100 tons GL over 10 years 74181090 Table, kitchen/household articles (other than for religious purposes), pot scourers, scouring/polishing pads of copper 15 10 Tons at MOP 33% over 10 years CTH + 35% 76101000 Doors, windows and their frames and thresholds for doors of aluminium 15 GL at MOP 33% over 10 years CTH + 50% VA 76151090 Pot scourers, scouring/polishing pads of aluminium 15 GL MOP 33% over 10 years 26

Electrical Machinery HS DESCRIPTION MFN Mauritius Offer PSR 83100090 Other Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, 15 1 ton GL over 10
years CTH or 35% 85391000 Sealed beam lamp units 30 Immediate CTH + 35% VA 85392110 Tungsten halogen lamps of an Energy Efficiency Index of 0.8 or more for non-directional lamps 30 Reduction from 30% to 15% over 5 yrs 85392120 Tungsten halogen lamps of an Energy Efficiency Index of 1.2 or more for directional lamps 30 Reduction from 30% to 15% over 5 yrs 85392190 Other tungsten halogen lamps 30 Reduction from 30% to 15% over 5 yrs 85392210 Other filament lamps of power<200W, voltage >100V & Energy Efficiency Index >0.8 30 immediate 85392220 Other filament lamps of power<200W, voltage >100V & Energy Efficiency Index >1.2 30 immediate 85392290 Other filament lamps of power<200W, voltage >100V 30 immediate 85392910 Other filament lamps of energy efficiency > 0.8 or more 30 immediate 85392920 Other filament lamps of energy efficiency >1.2 30 immediate 85392990 Other filament lamps 30 immediate 85393990 Other discharge lamps, other than UV lamps 30 Reduction from 30% to 15% over 5 yrs 85394100 Arc-lamps 30 immediate 85394900 UV or infra-red lamps 30 immediate 27

Automotives & components HS DESCRIPTION MFN Mauritius Offer PSR 87021091 New vehicles, with CI-IC engine, for the transport of ten or more persons, but not for public transport 10 immediate CTH + 50% VA 87021099 Second-hand vehicles with CI-IC engine, for the transport of ten or more persons, but not for public transport 10 immediate 87022091 New vehicles, with CI-IC engine & electric motor, for the transport of ten or more persons, but not for public transport 5 immediate 87022099 Second-hand vehicles with CI-IC engine & electric motor, for the transport of ten or more persons, but not for public transport 5 immediate 87023091 New vehicles, with SI-IC engine & electric motor, for the transport of ten or more persons, but not for public transport 5 immediate 87023099 Second-hand vehicles with SI-IC engine & electric motor, for the transport of ten or more persons, but not for public transport 5 immediate 87024091 New vehicles, with only electric motor, for the transport of ten or more persons, but not for public transport 5 immediate 87024099 Second-hand vehicles with only electric motor, for the transport of ten or more persons, but not for public transport 5 immediate 87029091 Other New vehicles, for the transport of ten or more persons, but not for public transport 10 immediate 87029099 Other second-hand vehicles for the transport of ten or more persons, but not for public transport 10 immediate 87071000 Bodies, for motor cars (HS 8703) 30 immediate 87079090 Bodies of vehicles, other than motor cars and refigerated lorries 30 immediate 87089920 Canopy of motor vehicles (HS 8701-8705) 30 immediate 94012090 Other seats for motor vehicles 30 5000 pieces @ 50% MOP(over 5 yrs) CTH + 35% 28

Furniture HS DESCRIPTION MFN Mauritius Offer PSR 94013000 Swivel seats with variable height adjustment 15 GL over 5 years CTH + 35% VA 94014000 Seats other than garden seats or camping 30 GL over 5 years 94015200 Seats of bamboo 30 GL over 5 years 94015300 Seats of rattan 30 GL over 5 years 94015900 Seats of cane, osier or similar materials 30 750 pieces @ 50% MOP over 5 yrs 94016100 Upholstered seats with wooden frames 30 9000 pieces @ 50% MOP over 5 yrs 94016900 Non-upholstered seats with wooden frames 30 immediate 94017100 Upholstered seats with metal frames 30 750 pieces @ 50% MOP over 5 yrs 94017900 Non-upholstered seats with metal frames 30 30000 pieces @ 50% MOP over 5 yrs 94018090 Other seats 30 48000 pieces @ 50% MOP over 5 yrs 94019000 Parts of seats 30 500 tons @ 50% MOP over 5 yrs 94031090 Other metal furniture used in offices 30 120 tons @ 50% MOP over 5 yrs 94032010 Small hanging food safes, small hanging medicine or toilet wall cabinets of metal, other than for office 15 3 Tons at MOP 50% over 10 years 94032050 Desk and computer tables of metal, other than for office 15 10 Tons at MOP 50% over 10 years 94032090 Other metal furniture, not for office 30 1600 tons @ 50% MOP over 5 yrs 94033090 Other wooden furniture for office 30 500 tons at@ 50% MOP over 5 yrs 94034000 Wooden furniture of a kind used in kitchen 30 1000 pieces @ 50% MOP over 5 yrs 94035000 Wooden furniture of a kind used in bedroom 30 7000 pieces @ 50% MOP over 5 yrs 29

Furniture/ Lighting/ Sports Goods HS DESCRIPTION MFN Mauritius Offer PSR 94036010 Small hanging food safes, small hanging medicine or toilet wall cabinets of wood 15 MOP 50% over 10 years CTH + 35% VA 94036090 Other wooden furniture in knocked down condition 30 Reduction from 30% to 15% over 5 yrs 94037090 Other furniture of plastic 30 200 tons @ 50% MOP over 5 years 94038290 Other (apart from play pens) furniture of bamboo 30 immediate 94038390 Other (apart from play pens) furniture of rattan 30 immediate 94038990 Other (apart from play pens) Furniture of other material 30 immediate 94039000 Parts of furniture 30 immediate 94041000 Mattress supports 30 immediate 94042190 Other (other than anti-decubitus) mattresses of cellular rubber or plastics 30 immediate 94042990 Other (apart from anti-decubitus) mattresses of other materials 30 immediate 94049090 Other articles of bedding 15 immediate 94051090 Other Chandeliers and other electric ceiling or wall lighting fittings 15 immediate 94052090 Other Electric table, desk, bedside or floor standing lamps 15 Reduction to 12.5% over 5 years 94054090 Other electric lamps and lighting fittings 15 GL over 10 years 94059190 Other parts of lamps or lighting fittings of glass 15 immediate 94059290 Other parts of lamps or lighting fittings of plastic 15 immediate 94059990 Other parts of lamp or lighting fittings of other materials 15 immediate 95043019 Other games, operated by coins, banknotes, bank cards, tokens or by other means of payment in CKD condition 15 immediate CTH or 35% VA 95043099 Other games, operated by coins, banknotes, bank cards, tokens or by other means of payment , not in CKD condition 30 immediate 95049020 Casino tables, croupier‟s rakes, poker chips, roulette tables 30 immediate 95069910 Swimming pools 15 GL over 5 years 30

Miscellaneous HS DESCRIPTION MFN Mauritius Offer PSR 96034000 Paint, distemper, varnish or similar brushes 15 immediate CTH or 35% VA 96039000 Hand operated mechanical floor sweepers, mops, feather dusters, squeegees etc 15 immediate 96131000 Pocket lighters, gas fuelled, non-refillable 15 immediate 96132000 Pocket lighters, gas fuelled, refillable 15 immediate 96138000 Other lighters 15 immediate 96139000 Parts of cigarette lighters and other lighters 15 immediate 96140000 Smoking pipes (including pipe bowls) & cigar or cigarette holders 15 immediate 31

Services gains for India • Quota on mode 4 for various services relating to professional services and CRS has been removed. • CRS at two digit level on reciprocal basis. First time offered by Mauritius. • Offered Yoga services as per the latest CPC 2.1 (CPC 92912) • A separate category of Indian System of Medicine under Health Services. • Expanded the scope of ICT beyond Specialist, Manager and Executives. • Annex on MoNP rather than a separate Chapter on MoNP. This way we may not have linkage issues of Mode 4/MoNP offers with the Chapter on TIS. • Dispute Settlement will apply to the Annex on MoNP.

THANK YOU Any queries can be sent at dc@nsez.gov.in