Regarding tariffs, India is committed to eliminating tariffs according to the following schedule:

• Eliminating 80% of the tariff lines from 2016, increasing to 90% of the tariff lines in 2019 (the last year of the schedule)
• No commitment to cut taxes for about 10% of the remaining tariff lines.

Vietnam committed to eliminate tariffs according to the following schedule:

• Eliminate 71% of tariff lines from January 1, 2018, increasing to 80% of tariff lines in 2021 and 90% in 2024 (the last year of the schedule)
• No commitment to cut tariff for 468 6-digit HS lines, accounting for about 10% of tarriff lines (eggs, sugar, salt, petrol, fertilizer, plastic, rubber, precious metals, iron and steel, machinery and equipment, electrical equipment, automobiles, motorbikes, spare parts, and security and defense items such as fireworks, guns,…)