Handbook on the India- Sri Lanka Free Trade Agreement

Handbook on the India-Sri Lanka Free Trade Agreement

HANDBOOK HANDBOOK ON ON THE THE

INDIA INDIA -- SRI SRI LANKA LANKA FREE FREE TRADE TRADE AGREEMENT AGREEMENT

High Commission of India, Colombo, Sri Lanka March 2013 Printed by Karunaratne & Sons (Pvt) Ltd. www.karusons.com

Published by the High Commission of India, Colombo, Sri Lanka Published by the High Commission of India, Colombo, Sri Lanka

India-Sri Lanka Free Trade Agreement

India-Sri Lanka Free Trade Agreement

Handbook on the Handbook on the India-Sri Lanka Lanka FreeIndia-Sri Trade Agreement Free Trade Agreement

High Commission of India, Colombo, Sri Lanka High Commission of India, Colombo, Sri Lanka March 2013 March 2013

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India-Sri Lanka Free Trade Agreement

Table of Contents List of Tables………………………………………………………………………….... 1 List of Figures………………………………………………………………………….. 1 Acronyms and Abbreviations………………………………………………………... 2 Message from the High Commissioner of India in Sri Lanka……………………… 3 Foreword………………………………………………………………………………... 5 1. Background to the ISFTA - A Historical Background to India-Sri Lanka Trade ……………………………………………………………………….. 7 2. Rationale for a Bilateral FTA …………………………………………………….. 9 3. Scope of the ISFTA………………………………………………………………... 11 3.1

Tariff Concessions …………………………………………………………… 11

3.2

Rules of Origin ………………………………………………………………. 13

3.3

Dispute Settlement Mechanism …………………………………………….. 19

3.4

Documentation Requirements………………………………………………... 20

4. Outcomes of the ISFTA, Investments and Services……………………………. 21 4.1

Trade in Goods………………………………………………………………….. 21

4.2

Potential Areas for Trade in Services…………………………………………. 23

4.3

Investments……………………………………………………………..……….. 25

5. Way Forward towards Increased Integration………………………………….. 28 Agencies to Contact in Relation to the ISFTA ……………………………………... 30 List of References ……………………………………………………………………... 33

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India-Sri Lanka Free Trade Agreement

Annex 1: Indo-Sri Lanka Free Trade Agreement ………………………………….. 35 Annex 2: India's Negative List under ISFTA ………………………………………. 47 Annex 3: Sri Lanka's Negative List under ISFTA …………………………………. 57 Annex 4: India’s Revised Sensitive List for NLDCs under SAFTA ……………... 83 Annex 5: Four Modes of Service Supply……………………………………………101

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India-Sri Lanka Free Trade Agreement

List of Tables Table 1: India’s and Sri Lanka’s Commitments…………………………………… 11 Table 2: Broad Agreement on Tariff Concessions under the ISFTA……………..13 Table 3: Summary of RoO Criterion……………………………………………….. 16 Table 4: India-Sri Lanka Merchandise Trade: 2000-2011………………………... 21 Table 5: Estimated Investment from India in Sri Lanka…………………………. 27

List of Figures Figure 1: Steps of Registering a Company to Obtain the CoO - Sri Lanka……... 18 Figure 2: Trade with India: 2006-2011 ……………………………………………... 22 Figure 3: Top Exports from Sri Lanka to India, 2007-2012……………………….. 23 Figure 4: Tourist Arrivals from India to Sri Lanka: 2000-2011 ………………….. 24 Figure 5: Cumulative FDI from India to Sri Lanka: 1999-2011 …………………. 26

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Acronyms and Abbreviations APTA

Asia-Pacific Trade Agreement

ASEAN

Association of Southeast Asian Nations

CECA

Comprehensive Economic Cooperation Agreement

CEPA

Comprehensive Economic Partnership Agreement

CoO

Certificate of Origin

CTH

Change of Tariff Heading

CUSDEC

Customs Declaration Form

DGFT

Director General of Foreign Trade

DOC

Department of Commerce

DVA

Domestic Value Addition

EIA

Export Inspection Agency

FDI

Foreign Direct Investment

FOB

Freight on Board

FTA

Free Trade Agreement

GSTP

Generalized System of Trade Preferences

ISFTA

India-Sri Lanka Free Trade Agreement

NDLCs

Non-Least Developed Contracting States

RoO

Rules of origin

SAARC

South Asian Association for Regional Cooperation

SAFTA

South Asian Free Trade Agreement

SAPTA

South Asian Preferential Trade Agreement

SBI

State Bank of India

SDT

Special and Differential Treatment

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India-Sri Lanka Free Trade Agreement

Message from the High Commissioner of India in Sri Lanka

India and Sri Lanka enjoy a vibrant and growing economic and commercial partnership, with both trade and investment expanding greatly in recent years. Since the operationalization of the India – Sri Lanka Free Trade Agreement (FTA) in 2000, trade alone has multiplied by as much as 8 times, crossing the milestone of US$ 5 billion in 2011-12. The FTA has thus proved to be a real engine of growth for bilateral commercial interaction.

In 2011-12, India’s imports from Sri Lanka went up by almost 45% to cross US$ 720 million, making Sri Lanka the largest source of merchandise from the South Asian region for India. This is a big jump from US$ 45 million imports in 2000-01, when Sri Lanka occupied 4th rank as an import source for India in the region. In fact, Sri Lanka’s exports to India multiplied by over 16 times in this period, while India’s exports to Sri Lanka went up by less than 7 times. There can thus be no doubt that the FTA brought significant benefits to both sides, but more to Sri Lanka.

It is relevant to note that over 70% of Sri Lanka’s exports to India are covered under the FTA, while only 30% of India’s exports to Sri Lanka avail of the preferential route of the FTA. Likewise, top Indian companies have displayed high interest in Sri Lanka, investing in the country across sectors such as infrastructure, manufacturing, services, and construction. The cumulative FDI approvals for Indian investments stand about US$ 1 billion since 2003, with investment inflows of US$160 million in 2012. Nearly US$ 2 billion worth of FDI has been committed by Indian companies for the next five years or so.

The investment flow is by no means one-sided as Sri Lankan companies too are finding opportunities in the large Indian markets, leveraging FTA provisions. In fact, bilateral economic cooperation today extends across multiple areas of engagement, including trade in goods and services, tourism, infrastructure, education, science and technology, and agriculture. Air connectivity has gone up manifold and there are about 120 flights a week between Colombo and eight destinations in India; almost one-fifth of tourist arrivals in Sri Lanka is from India.

The beneficial synergy in bilateral economic relations is best illustrated by the container traffic of Colombo Port, which handles nearly over thirty percent of container transshipment business of India; India-linked cargo, in turn, accounts for over three-fourths of the Port’s total container transshipment volume.

This dynamic economic relationship is set for further expansion. During the visit of Hon. Anand Sharma, Minister of Commerce, Industry & Textiles, Government of India, to Sri Lanka in August 2012, both sides decided to take several key steps to further deepen trade and investment relations, including by focusing on increasing Sri Lanka’s export capacity with promotion of manufacturing of products like automobile parts, engineering products and 33

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pharmaceuticals with Indian investment and forging linkages across the production and supply chains of the two countries. The two governments have constituted a Joint Task Force to take forward these proposals.

We have also set for ourselves an ambitious target of doubling bilateral trade to reach US$ 10 billion in next three years. At the eighth meeting of the India-Sri Lanka Joint Commission held on 22 January 2013 in New Delhi, we agreed to hold intensive consultations towards forging a special economic partnership for comprehensive economic engagement, taking trade, tourism and investment relations to the next level.

Despite the evident successes of the FTA, some misperceptions and apprehensions have been expressed, which are largely founded on incomplete information regarding its provisions. This ‘Handbook on the India-Sri Lanka Free Trade Agreement’ aims at facilitating a better understanding of the close economic and commercial partnership that has resulted between the two countries following the entry into force of the FTA. Brought out by the Institute of Policy Studies of Sri Lanka, in collaboration with the High Commission of India, Colombo, and, this publication offers detailed information for the business community on the sectoral provisions of the FTA so that the benefits available under this landmark agreement can be fully availed of.

The High Commission of India provides focused services for visiting Indian business delegations and Sri Lankan businessmen, and regularly organizes trade and investment-related activities and events. We hope this publication will prove to be valuable for businesses on both sides in leveraging economic opportunities, propelling the trade relationship towards its immediate target of US$ 10 billion in next three years, and also beyond.

I would like to convey our sincere appreciation to the Institute of Policy Studies of Sri Lanka for partnering with us in bringing out this handbook. I would also like to acknowledge the support received from the Ministry of Commerce and Industry, Government of India.

Ashok K. Kantha High Commissioner of India Sri Lanka March 2013

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Foreword The India-Sri Lanka Free Trade Agreement (ISFTA) has been in operation for more than a decade. India has now emerged as the largest and the most balanced trading partner of Sri Lanka, with a high level of exports and imports taking place between the two countries. For instance, in 2012, imports from India stood at 19% of the overall imports of Sri Lanka (largest source of imports to Sri Lanka) while Sri Lanka’s exports to India stood at 5.8% of overall exports of Sri Lanka (3rd largest destination of Sri Lankan exports) with total trade between the two countries amounting to US$ 4.2 billion. The ISFTA has made a substantial contribution in bringing this situation with over 70% of Sri Lankan exports to India moving under the FTA and below 30% of the Indian exports to Sri Lanka moving under the FTA. At a time when Sri Lanka’s traditional markets in the West are showing slow recovery from the global economic crisis, the growing markets in Asia like that of India provide a great opportunity for Sri Lankan exports via the ISFTA. Needless to say, the ISFTA is not free from criticism. Some of the criticism is based on the operational format of the ISFTA. There have been complaints from both sides from time to time on various impediments to making best use of the ISFTA. For instance, a frequent complaint heard from the Sri Lankan side is the existence of barriers to doing business in India, in particular, non-tariff barriers (NTBs) for market access. It is argued that Sri Lanka would have been able to export more had these barriers not existed in India. Some of these barriers have been removed over the years but barriers do remain and should be taken up at the ISFTA discussions for removal. However, the question could be posed as to how Chinese exports to India increased from a mere US$ 1.5 bn in 2000 to over US$ 50 bn by 2011 despite the existence of these same NTBs in the Indian market and without the benefit of an FTA? While this question needs detailed study, it is clear that NTBs alone do not explain Sri Lankan exports not capturing a bigger share of the Indian market.

Misconceptions also govern some of the criticisms of the ISFTA. Two misconceptions can be highlighted: (a) given the large size and power of India, most benefits from the ISFTA will be reaped by India; and (b) ISFTA has not been effective in reducing the large trade deficit that Sri Lanka is facing with India.

Starting with (a) above, at first sight, an FTA between a large and a small country will appear to bring all benefits for the larger country. But if the asymmetry between the two countries is duly accommodated via Special and Differential Treatment (SDT) for the smaller country, a “winwin” situation can be worked out. This asymmetry was accommodated in the ISFTA at the onset via SDT for Sri Lanka by offering a longer tariff liberalization period, a larger negative list, favourable rules of origin, etc. This facilitated more than 70% of Sri Lankan goods to move to India via the FTA (83% in 2011) compared to less than 30% for India (13% in 2011) as highlighted earlier and the Import-Export ratio between Sri Lanka and India to decline from 5

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10.3 to 1 in 2000 to 6.4 to 1 in 2012. Had the FTA not been there, Sri Lankan exports to India would have been less than what was recorded and the trade deficit would have been larger.

10.3 to 1 in 2000 to 6.4 to 1 in 2012. Had the FTA not been there, Sri Lankan exports to India would have been less than what was recorded and the trade deficit would have been larger. In In regard to (b), all that can be said is that when trading in a globalized world, a country like Sri regard to (b), all that can be said is that when trading in a globalized world, a country like Sri Lanka will always have surpluses with major export destination countries in most of the West Lanka will always have surpluses with major export destination countries in most of the West and deficits with major import sourcing countries in the East. It is impossible for any country to and deficits with major import sourcing countries in the East. It is impossible for any country to have surpluses with all trading nations. Thus, the primary objective of an FTA should not be to have surpluses with all trading nations. Thus, the primary objective of an FTA should not be to reduce the trade deficit but to provide the best deal to the consumers and the exporters while reduce the trade deficit but to provide the best deal to the consumers and the exporters while safeguarding the efficient import substitution industrialists. As highlighted above, the Importsafeguarding the efficient import substitution industrialists. As highlighted above, the ImportExport ratio has worked in favour of Sri Lanka due to the ISFTA, which was an outcome of the Export ratio has worked in favour of Sri Lanka due to the ISFTA, which was an outcome of the process of accommodating the asymmetry, but in any case it should be noted that the trade process of accommodating the asymmetry, but in any case it should be noted that the trade deficit with India gets somewhat compensated by large capital flows from India to Sri Lanka in deficit with India gets somewhat compensated by large capital flows from India to Sri Lanka in terms of FDI, aid, etc. Thus, there is little logic to use the trade imbalance alone as a guide to terms of FDI, aid, etc. Thus, there is little logic to use the trade imbalance alone as a guide to assess the progress of an FTA. assess the progress of an FTA. It must be noted that no bilateral FTA is perfect and getting trade deals worked out is not an It must be noted that no bilateral FTA is perfect and getting trade deals worked out is not an easy exercise -- it is very difficult at the multilateral level as seen in the WTO negotiations, easy exercise -- it is very difficult at the multilateral level as seen in the WTO negotiations, difficult at the regional level as demonstrated by the SAFTA negotiations, and challenging at difficult at the regional level as demonstrated by the SAFTA negotiations, and challenging at the bilateral level although relatively easier than at the multilateral and regional levels. These the bilateral level although relatively easier than at the multilateral and regional levels. These challenges at the bilateral level could always be met with the progress of the FTA as the ISFTA challenges at the bilateral level could always be met with the progress of the FTA as the ISFTA has clearly demonstrated with removal of some impediments to trade. has clearly demonstrated with removal of some impediments to trade.

This handbook sheds light on these issues and many more. There is quite a lot of information This handbook sheds light on these issues and many more. There is quite a lot of information and literature on the ISFTA; however they remained scattered. This handbook attempts to bring and literature on the ISFTA; however they remained scattered. This handbook attempts to bring this scattered information together to assist the business community and other stakeholders to this scattered information together to assist the business community and other stakeholders to obtain a better understanding of the ISFTA. In addition to a brief analysis on what has obtain a better understanding of the ISFTA. In addition to a brief analysis on what has happened so far under the ISFTA, the handbook reproduces the Free Trade Agreement and happened so far under the ISFTA, the handbook reproduces the Free Trade Agreement and technical details relevant to the Agreement such as the Negatives Lists, Rules of Origin, etc., and technical details relevant to the Agreement such as the Negatives Lists, Rules of Origin, etc., and agencies dealing with the ISFTA. agencies dealing with the ISFTA. The Institute of Policy Studies of Sri Lanka (IPS) has played a key role in dissemination of The Institute of Policy Studies of Sri Lanka (IPS) has played a key role in dissemination of information on the ISFTA via publications, policy briefs, and seminars over the years. The information on the ISFTA via publications, policy briefs, and seminars over the years. The Institute has partnered with the government of Sri Lanka, chambers, and South Asian regional Institute has partnered with the government of Sri Lanka, chambers, and South Asian regional partners in dissemination of such information. For bringing out this handbook, the IPS partners in dissemination of such information. For bringing out this handbook, the IPS collaborated with the Indian High Commission in Colombo while Ashani Abayasekara, collaborated with the Indian High Commission in Colombo while Ashani Abayasekara, Suwendrani Jayaratne and Dharshani Premaratne were the IPS researchers involved in this Suwendrani Jayaratne and Dharshani Premaratne were the IPS researchers involved in this work. It is hoped that the contents of this handbook will be useful for the stakeholders engaged work. It is hoped that the contents of this handbook will be useful for the stakeholders engaged in business between the two countries. in business between the two countries.

Saman Kelegama Executive Director Saman Kelegama Institute of Policy Studies of Sri Lanka Executive Director March 2013 Institute of Policy Studies of Sri Lanka 6March 2013 6

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1. Background to the ISFTA - A Historical Background to India-Sri Lanka Trade

Economic links between India and Lanka have a long history with recorded commercial 1. Background to the ISFTA - ASri Historical Background to India-Sri Lanka Trade th links going as far back as the 4 century. Sri Lanka’s central position in the Indian Ocean and Economic linksproximity between to India and Sri Lanka have acultural long history with recorded commercial its geographic India – and the resultant and historical ties – were factors th century. Sri Lanka’s central position in the Indian Ocean and links going as far back as the 4 that influenced the early development of trade between the two countries. These links its geographic proximity to India and the resultant ties – were were geared factors continued till colonial times when– economic relationscultural betweenand thehistorical two countries that influenced early development trade between the two countries.

These links mostly towards the producing goods for theofcolonial powers and meeting food requirements continued till colonial timesLegal whenbarriers economic between two and countries geared resulting from shortages. to relations the movement of the goods labourwere practically mostly towards producing powerssupplier and meeting foodfood requirements disappeared during this timegoods - Indiafor wasthe Sri colonial Lanka's largest of primary items. Sri resulting from shortages.

Legal barriers to the movement of goods and labour practically Lanka has also been dependent on India for vital human resources - Indian businessmen, disappeared during this time - India was SriaLanka's largest primary food items.

Sri traders and plantation workers have played vital role in thesupplier island's of internal economy.

During Lanka has World also been onabsorbed India forabout vitalhalf human - Indian businessmen, the Second Wardependent period, India of Sriresources Lanka's total exports.

In 1938 for traders and plantation workers have played a vital role in the island's internal economy. example, 42.5 per cent of Sri Lanka's import bill was spent on imports from India and theDuring larger 1 the Second World War period, India absorbed about half of Sri Lanka's total exports.

In 1938 for share of such imports was related to plantation labour. example, 42.5 per cent of Sri Lanka's import bill was spent on imports from India and the larger 1 share such imports to plantation labour.

In theofearly years ofwas therelated post-independence period however, despite close political ties, economic ties weakened as both countries implemented inward-looking economic policies such In stringent the earlyexchange years ofcontrols, the post-independence periodover however, despite close political as increasing state control all areas of economic activity ties, and economic ties weakened as both countries implemented inward-looking economic policies such reduced opportunities for private sector participation, an unwelcome attitude to foreign as stringentand exchange controls, increasing control overlate all 1940s, areas of activityfrom and investment the ending of Indian labourstate inflows.

By the Srieconomic Lanka's imports reduced for private an while unwelcome foreign India hadopportunities declined to around 15 per sector cent of participation, its total imports, exportsattitude to India to accounted 2 investment andcent the ending Indian exports labour inflows. thecontinued late 1940s, Srithe Lanka's from for about 2 per of all SriofLanka's - a trendBy that into 1950s.imports India had declined to around 15 per cent of its total imports, while exports to India accounted for bilateral about 2 per centagreement of all Sri Lanka's exports between - a trend that into the A trade was signed the continued two countries in 1950s.

1961 2in order to facilitate trade. The main aim of this agreement was to promote the highest possible volume of A bilateral tradetheagreement was signed between the two countries in 1961 in order of to trade between two countries, taking into consideration the changing pattern facilitate trade. The main of aim of thiscommodities. agreement was to promote highest possible volume of production/consumption various However, thethe agreement had no significant trade the two taking into consideration changing pattern on of impact between on trade flows.

Thiscountries, led to the establishment of an Indo-Sri the Lanka Joint Committee production/consumption various commodities.

However, the agreement had no significant Economic Cooperation inof 1968 with the objective of strengthening cooperation in trade, 3 impact on trade flows.

This led to the establishment of an Indo-Sri Lanka Joint Committee on industry, agriculture and tourism. This Committee was later upgraded to the Indo-Sri Lanka Economic Cooperation in 1968 with strengtheningDespite cooperation in trade, Joint Commission for Economic, Tradethe andobjective TechnicalofCo-operation. such initiatives, 3 This Committee was later upgraded to the Indo-Sri Lanka industry, agriculture and tourism. bilateral trade between India and Sri Lanka remained stagnant for much of the following two Joint Commission for Economic, Trade and Technical Co-operation. Despite such initiatives, decades. bilateral trade between India and Sri Lanka remained stagnant for much of the following two decades.

Economic links between the two countries regained momentum with Sri Lanka embarking on a liberalization programme in 1977, followed thereafter by other South Asian countries.

Economic links between two countries regained with integration Sri Lanka embarking This process was furtherthe encouraged by the South momentum Asian regional initiatives, on a liberalization programme in 1977, followed thereafter by other South Asian countries.

1 Wanigaratne, This process 1991. was further encouraged by the South Asian regional integration initiatives, 2

Weerakoon and Thennakoon, 2007.

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Panchamukh, V.R. et al. 1993, “Indo-Sri Lanka Economic Cooperation”, New Delhi: Interest Publications.

Wanigaratne, 1991.

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Panchamukh, V.R. et al. 1993, “Indo-Sri Lanka Economic Cooperation”, New Delhi: Interest Publications.

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of the South Asian Association for Regional Cooperation (SAARC) in 1985, with the main objective of promoting the welfare and improving the quality of life of the peoples of South Asia regional integration.

TheCooperation process of beginning with the establishment of through the Southincreased Asian Association for Regional liberalization in Sriwith Lanka in promoting the 1990s with the intensification of privatization (SAARC) in 1985, thewas mainaccelerated objective of the welfare and improving the quality and deregulation as well as progressive liberalization of various sectors over the years. of life of the peoples of South Asia through increased regional integration. The process of Liberalization reforms in the Indian economy were also initiated in the 1980s and then liberalization in Sri Lanka was accelerated in the 1990s with the intensification of privatization intensified after 1991, with a 'second wave' of policy reforms in Sriover Lanka, and deregulation as coinciding well as progressive liberalization of various sectors thethereby years. leading to a clear upsurge in economic ties between the two countries.

By the mid-1990s, Liberalization reforms in the Indian economy were also initiated in the 1980s and India then became the largest source of imports to Sri Lanka, overtaking Japan for the first time in 1996. intensified after 1991, coinciding with a 'second wave' of policy reforms in Sri Lanka, thereby leading to a clear upsurge in economic ties between the two countries. By the mid-1990s, India Although concept of strengthening bilateral trade cooperation India andinSri Lanka became thethe largest source of imports to Sri Lanka, overtaking Japanbetween for the first time 1996. was pursued once more in the early 1990s, including the emergence of a regional initiative in the form ofthe theconcept South Asian Preferentialbilateral Trade Agreement (SAPTA) in 1995India and the to Although of strengthening trade cooperation between anddecision Sri Lanka convert to the once Southmore Asian Trade1990s, Agreement (SAFTA) in 1996, theofSAPTA process allowed was pursued inFree the early including the emergence a regional initiative in only very limited liberalization, while the transition to SAFTA moved rather slowly.

An the form of the South Asian Preferential Trade Agreement (SAPTA) in 1995 and the decision to important outcome the limited achievements the SAPTA process was thatprocess it provided an convert to the Southof Asian Free Trade Agreementof(SAFTA) in 1996, the SAPTA allowed impetus countries to form bilateral agreements themselves. there were only veryforlimited liberalization, while the transitionamong to SAFTA movedThough rather slowly.

An already bilateral agreements in place between India and Nepal and between India and Bhutan important outcome of the limited achievements of the SAPTA process was that it provided an -impetus these were in nature, withagreements India offering market access on aThough unilateral basis.were for non-reciprocal countries to form bilateral among themselves. there already bilateral agreements in place - between India and Nepal and between India and Bhutan In this were context, the significant bilateral - these non-reciprocal in nature, withFTA India offering market access on a unilateral basis. to emerge in the region was the India-Sri Lanka FTA (ISFTA) signed in December In this context, the significant bilateral FTA 1998.

It was a result not only of the slow to emerge in the region was the India-Sri progress made through the in South Asian Lanka FTA (ISFTA) signed December Regional Initiatives, also of a mark of 1998. It was a result but not only the slow renewed confidencethe between two progress political made through Souththe Asian countries. interests advancing trade Regional India's Initiatives, but inalso a mark of relations could be understood given its renewed political confidence between the two broader industrial base andinability to meet Sri countries.

India's interests advancing trade Lanka's while the main factors relationsimport couldneeds, be understood given its The signing of the India-Sri Lanka FTA on prompting Sri Lanka's interests were the broader industrial base and ability to meet Sri December 28th, 1998 by Mrs. Chandrika prospects arisingneeds, out ofwhile 'early-mover' to Bandaranaike Kumaratunga, President of Sri Lanka's import the mainaccess factors Lanka and Shri Behari Vajpayee, Prime The signing of Atal the India-Sri Lanka FTA on aprompting large market; this wasinterests seen to were help the the Sri Lanka's Minister of India.

December 28th, 1998 by Mrs. Chandrika country toarising diversify baseaccess and the prospects outits ofindustrial 'early-mover' to Bandaranaike Kumaratunga, President of Sri potential to raise its attraction as a destination for foreign direct investment (FDI) on the basis of Lanka and Shri Atal Behari Vajpayee, Prime a large market; this was seen to help the 4 Minister of India. preferential access its to industrial the Indian market. country to diversify base and theDespite such perceived benefits to Sri Lanka, opposition theits agreement from Sri Lanka's industrial and from sectors in potential toto raise attractioncame as a destination for foreign directsector investment (FDI)some on the basis of India with regard negative impacts from increased competition from 4 Despite such perceived benefits to Sri cheaper Lanka, preferential access to to possible the Indian market. opposition to the agreement came from Sri Lanka's industrial sector and from some sectors in Weerakoon and Thennakoon, 2007.

India with regard to possible negative impacts from increased competition from cheaper

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India-Sri Lanka Trade Agreement India-Sri Lanka FreeFree Trade Agreement India-Sri Lanka Free Trade Agreement imports. Nevertheless, with delayed negotiations due to domestic concerns, the agreement came into being in March 2000 and has since continued to be implemented according to the schedulesNevertheless, that were agreed imports. withupon. delayed negotiations due to domestic concerns, the agreement

came into being in March 2000 and has since continued to be implemented according to the 2.

Rationale for aagreed Bilateral FTA schedules that were upon.

The India – Sri Lanka Free Trade Agreement (ISFTA) was signed on 28th December, 1998 2. Rationale for a Bilateral FTA with the overall objective of facilitating and enhancing trade relations between the two countries to broaden economic integration andwas realize potential benefits thereof.

It The Indiain– order Sri Lanka Free Trade Agreement (ISFTA) signed on 28th December, 1998 entered into force on 1st March, with the overall objective of 2000. facilitating and enhancing trade relations between the two countries in order to broaden economic integration and realize potential benefits thereof. It The objectives of on the1st ISFTA as stated entered into force March, 2000. in the Agreement are: (i) To promote through the expansion of trade the harmonious development of the The objectives of the ISFTAbetween as statedIndia in the Agreement economic relations and Sri Lankaare: (ii) conditions of competition for trade Indiadevelopment and Sri Lankaof the (i) To provide promotefair through the expansion of trade the between harmonious economic relations between IndiaAgreement and Sri Lanka (iii) In the implementation of this the Contracting Parties shall pay due regard to the principle of reciprocity (ii) To provide fair conditions of competition for trade between India and Sri Lanka (iii) implementation of this Agreement thebarriers Contracting Parties shall pay due (iv) In To the contribute in this way, by the removal of to trade, to the harmonious regard to the principle of reciprocity development and expansion of world trade (iv) To contribute in this way, by the removal of barriers to trade, to the harmonious A more detailed analysis the rationale for implementing the ISFTA is given below. development andofexpansion of world trade  Ineffectiveness of Existing Trade Channels / Special and Differential Treatment for Sri Lanka under A more detailed analysis of the rationale for implementing the ISFTA is given below. the ISFTA 

Ineffectiveness of Existing Trade Channels /such Special for Sri Lanka under Existing preferential trade agreements, as and the Differential Asia-PacificTreatment Trade Agreement (APTA), the ISFTA SAPTA and Generalized System of Trade Preferences (GSTP) did not prove to be effective in facilitating trade between India and Sri Lanka due to variousTrade limitations - APTA and Existing preferential trade agreements, such as the Asia-Pacific Agreement (APTA), wereGeneralized both basedSystem on a 'positive-list' approach(GSTP) to tariff (commodity-toSAPTA and of Trade Preferences didpreferences not prove to be effective in commodity trade basedbetween negotiations) concessions such agreements not deep facilitating India and andtariff Sri Lanka due toof various limitationswere - APTA and 5 the need for apreferences new approach to trade and enough to stimulate flowson of traded goods. Thus SAPTA were both based a 'positive-list' approach to tariff (commodity-totariff liberalization was felt strongly.

In this context, the implementation ISFTA was commodity based negotiations) and tariff concessions of such agreements the were not deep 6 5 basedand on imperative, given that it was on the lines asymmetric treatment Thus theofneed for a new approachand to trade enough to stimulate flows of negotiated traded goods. a 'negative-list' approach, where all tariff linescontext, apart from those listed in the list tariff liberalization was felt strongly.

In this the implementation thenegative ISFTA was 6 were subjectgiven to zero-duty at the end of implementation.

Moreover,treatment special and differential and based on imperative, that it was negotiated on the lines of asymmetric (SDT)approach, is effectively in tolines the apart agreement to accommodate atreatment 'negative-list' wherebuilt all tariff from those listed in the asymmetries negative list between the two countries.at the end of implementation. Moreover, special and differential were subject to zero-duty treatment (SDT) is effectively built in to the agreement to accommodate asymmetries between the two countries.

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Asymmetric treatment took into consideration Sri Lanka’s less diversified industrial base and its small economy status.

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Asymmetric treatment took into consideration Sri Lanka’s less diversified industrial base and its small economy status.

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Advantages of South-South Trade

Trade between developing countries (South-South trade) is increasingly becoming Advantages of South-South Trade important in promoting trade and investment between countries and offers wide scope for Trade between countries (South-South trade)improve is increasingly specialization anddeveloping efficiency gains.

South-South trade could the sharingbecoming of skills, important promoting trade and investment between countries and offers wide scope for knowledgeinand expertise, thereby strengthening developing country competitiveness in specialization and efficiency tradeofcould improve sharing of skills, North-South trade.

Research gains. showsSouth-South that the transfer resources andthe technology through knowledge and thereby strengthening country in South-South jointexpertise, ventures is more appropriate anddeveloping cost-effective for thecompetitiveness receiving country North-South Research shows that the transfer ofcompanies resources and technology through than similar trade. transfers undertaken by transnational based in industrialized South-South joint ventures is more appropriate and cost-effective for the country transferred to joint ventures has been found to receiving be appropriately countries.7 Technology than transfers transnational based inofindustrialized scaledsimilar down to smallerundertaken size, made by more suitable for companies factor endowment the recipient 7 Technology transferred joint ventures has been found to(eg. be Lanka appropriately countries. country and adopted to local rawtomaterials and market conditions Ashok scaled to The smaller size,was made suitable factor of thebenefits recipient Leylanddown buses).

ISFTA alsomore viewed in thisforlight, in endowment terms of reaping of country and trade, adopted to local raw materials andfrom market conditions (eg.with Lanka Ashok South-South by triggering investment flows India to Sri Lanka adoptable Leyland buses). The ISFTA was also viewed in this light, in terms of reaping benefits of technology.

South-South trade, by triggering investment flows from India to Sri Lanka with adoptable technology.

Informal Trade While total trade (exports and imports) between the two countries amounted to USD 475 Informal in Trade million the mid-1990s, this did not capture the large amount of informal trade taking While between total trade and imports) between the two countries amounted to USD place the(exports two countries.

Informal trade was taking place on a large scale due475 to milliontariffs in the and mid-1990s, this didgovernment not capture the large amount of informal trade goods. taking high cumbersome procedures attached to trading place betweenone theoftwo trade taking place large scale dueinto to Accordingly, the countries. aims of theInformal ISFTA was to was bring in some of on thisainformal trade high tariffs and network cumbersome government procedures attached which to trading goods. the formal trading by means of trade and tariff liberalization, was expected Accordingly, onetransaction of the aimscosts of the ISFTA was to bring in some this informal trade into to reduce high and inefficiencies related to theoftrading process.

In fact, the formal trading to network means trade and liberalization, which India was expected there is evidence suggestbythat the of incidence oftariff informal trade between and Sri 8 to reduce transaction costs inefficiencies to the trading process. In fact, Lanka has high gradually declined afterand liberalization andrelated tariff reductions. there is evidence to suggest that the incidence of informal trade between India and Sri Stimulating Investmentdeclined Flows after liberalization and tariff reductions.8 Lanka has gradually It was also expected to trigger Indian investment and services flows to Sri Lanka as well as Stimulating Investment Flows making Sri Lanka a hub to India - an effective entry point to the Indian Market via FDI with It also expected to trigger Indian investment and services flowssubstantially to Sri Lanka as wellthe as thewasinitiation of the ISFTA. Indian investment increased with making Sri Lankaofathe hubISFTA; to India - aniseffective point to theinvestor Indian Market via FDI with implementation India now theentry second biggest in the country.

The the of initiation of the ISFTA. investment increased the bulk Indian investment (63 per Indian cent) in Sri Lanka in recent yearssubstantially has been in thewith services implementation theofISFTA; Indiaconflict is now in the2009, second country.

The sector.

With the of end the armed Sri biggest Lanka isinvestor now inina the position to offer bulk Indian per cent) into Srithe Lanka in the recent years has beenthose in theuntapped services moreof trade andinvestment investment(63 opportunities rest of world, especially sector. With the endNorthern of the armed conflict regions in 2009,of Srithe Lanka is now in a position to offer opportunities in the and Eastern country.

In addition, Sri Lanka is more trade its and investment opportunities to the rest of the world, those untapped improving infrastructure, led by the construction massiveespecially Hambantota Port project opportunities the Northern and Eastern regions of the country.Airport In addition, Lanka in is and a second in international airport – the Mattala International – alsoSrilocated improving its infrastructure, led by the construction of the massive Hambantota Port project and a second international airport – the Mattala International Airport – also located in

Kelegama, 2010.

Taneja, 2002.

Kelegama, 2010.

Taneja, 2002.

India-Sri Trade Agreement India-Sri LankaLanka FreeFree Trade Agreement

Hambantota in Southeast Sri Lanka. Such construction projects are expected to create thousands of new jobs and boost private sector investment. With India’s close proximity to Sri Lanka, India has the opportunity of making greater use of the new investment opportunities offered by Sri Lanka.

3. Scope of the ISFTA 3.1 Tariff Concessions The ISFTA covers only trade in goods. It provides either (i) duty free access (zero duty) or (ii) duty preferences for products that are not under the Negative list. While India provides 4227 Sri Lankan products duty free access to India, Sri Lanka provides 2802 Indian products duty free access to its economy (see Table 1).

Table 1 India’s and Sri Lanka’s Commitments

Duty Free Items Negative List

India’s Commitments

Sri Lanka’s Commitments

(No. of products)

(No. of products)

4227

2802

431 (see Annex 2)

1220 (see Annex 3)

Source: Department of Commerce, Sri Lanka.

The list of India’s and Sri Lanka’s zero duty items are available on the website of the Department of Commerce of Sri Lanka, which can be accessed at http://www.doc.gov.lk/ web/index.php?option=com_content&view=article&id=111&Itemid=113&lang=en.

India provides duty free access to many product categories in almost all HS chapters, with the exception of HS Chapter 46 (Manufactures of straw, of esparto or of other plaiting materials; basket-ware and wickerwork) and HS Chapters 50-63 covering textiles and textile articles. Sri Lanka also provides 100 per cent duty concessions to Indian traders on a majority of product categories, excluding the following: 

HS 4 (Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included)



HS 6 (Live trees and other plants; bulbs, RoOts and the like; cut flowers and ornamental foliage)



HS 9 (Coffee, tea, mate and spices)



HS 16 – HS 24 (Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes)



HS 46 (Manufactures of straw, of esparto or of other plaiting materials; basket-ware and wickerwork)



HS 64 (Footwear, gaiters and the like; parts of such articles) 11

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The negative list is a list of items to which the agreement will not apply. Both the countries have drawn up Negative Lists in respect of which no duty concessions will apply. These Lists include items on protection industry has been considered essential. are 431 The negative listwhich is a list of itemstotolocal which the agreement will not apply.

Both There the countries product linesupinNegative India’s Lists negative list and this includes plastic products, rubber have drawn in respect of which no dutygarments, concessions will apply.

These Lists products, etc. on The number of product lines in Sri has Lanka’s listessential. is 1220. This include items which protection to local industry beennegative considered Thereincludes are 431 products lines such in as India’s agricultural/livestock products, paper products, product negative list and this includes garments,rubber plasticproducts, products,electrical rubber items, etc. etc.

However, India has quotas tea, textiles garments.

The full products, The number of provided product lines in on Sriexports Lanka’sofnegative list and is 1220.

This includes negative lists both countries are available in Annexes 2 and 3 of therubber report.products, electrical products suchofas agricultural/livestock products, paper products, items, etc. However, India has provided quotas on exports of tea, textiles and garments. The full Both India Sri Lanka are are also eligibleinfor trade preferences under the South Asia Free negative listsand of both countries available Annexes 2 and 3 of the report.

Trade Agreement (SAFTA) which came into force in January 2006. Both countries may therefore beand eligible for further preferences certain categories underFree the Both India Sri Lanka are also eligibleinfor tradeproduct preferences undernot thecovered South Asia ISFTA. The negative list for Sri Lanka with regard under SAFTA 865, which is Trade Agreement (SAFTA) which came into forcetoinIndia January 2006.

Bothiscountries may significantly higher than the 431preferences tariff linesin under theproduct ISFTA. categories On the other theunder negative therefore be eligible for further certain not hand, covered the list for India with regard to Sri Lanka amounts to 1065 tariff lines compared to the 1220 tariff ISFTA. The negative list for Sri Lanka with regard to India under SAFTA is 865, which is lines under the ISFTA. aretariff a total of under 139 items in Sri Lanka’s Negative List the significantly higher thanThere the 431 lines the ISFTA. On the other hand, theunder negative ISFTA dowith not feature list undertoSAFTA. Duty freecompared access under these items is, list for that India regard in to Sri Sri Lanka’s Lanka amounts 1065 tariff lines to the 1220 tariff 9 terms, the value SAFTA therefore, to Indian exporters. lines underavailable the ISFTA. There are a total ofNevertheless, 139 items in in Sri real Lanka’s Negative List of under the 10 benefits over and above the ISFTA is minimal.

ISFTA that do not feature in Sri Lanka’s list under SAFTA. Duty free access under these items is, therefore, available to Indian exporters.9 Nevertheless, in real terms, the value of SAFTA 10 under its negative list for SAFTA Non-Least India has reduced the number lines benefits over and above the ISFTAofistariff minimal.

11 Developed Contracting States (NLDCs) by 264 items or 30 per cent as of September 2012. The revisedhas sensitive listthe is available in tariff Annexlines 4. Sriunder Lankan have more access into India reduced number of its exporters negative thus list for SAFTA Non-Least the Indian market.

Developed Contracting States (NLDCs)11 by 264 items or 30 per cent as of September 2012. The revised sensitive list is available in Annex 4. Sri Lankan exporters thus have more access into India’s offer of quotas is as follows, the Indian market.  Tea quota: 50 per cent tariff preference on five tea items subject to a quota of 15 million India’s offer of quotas kilograms per year. is as follows,    

9

Tea quota:quota: 50 perGarments cent tariffcovering preference on five61&62 tea items to a quota 15 million Garments Chapters whilesubject remaining in the of negative list, kilograms per year. will be given 50% tariff concessions for 223 products on a fixed basis, subject to an annual restriction quota: of eightGarments million pieces.

AllChapters eight million pieces be allowed at zero duty Garments covering 61&62 whilewould remaining in the negative list, withbe nogiven fabric 50% sourcing will tariffconditions. concessions for 223 products on a fixed basis, subject to an annual restriction of eight million pieces.ofAll million pieces would betextile allowed at zero duty Textiles quota: A tariff reduction 25 eight per cent will be given for 528 items (Chapters with fabric& sourcing conditions.

51-56,no58-60, 63). Four Chapters under the Textile sector remain in the negative list (Chaptersquota: 50, 57,A61 andreduction 62). Indiaofhas 155 textile lines a 30% reduction of Textiles tariff 25 reduced per cent will be given forthrough 528 textile items (Chapters its sensitive SAFTA. 51-56, 58-60,list &under 63). Four Chapters under the Textile sector remain in the negative list (Chapters 50, 57, 61 and 62). India has reduced 155 textile lines through a 30% reduction of its sensitive list under SAFTA.

High Commission of India Sri Lanka and Confederation of Indian Industry, 2012.

10

Ibid.

11 9

NLDCs include Pakistan and Sri Lanka.

High Commission of India Sri Lanka and Confederation of Indian Industry, 2012.

12 Ibid.

10 11

12

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NLDCs include Pakistan and Sri Lanka.

India-Sri Lanka Trade Agreement India-Sri Lanka FreeFree Trade Agreement

The nodal agencies regarding quotas: For tea it would be the Tea Boards of both the countries and for garments the nodal agencies would be the Textile Committee in Mumbai and Textiles Division of the Ministry of Industrial Development, Colombo.

Table 2 Broad Agreement on Tariff Concessions under ILFTA Granting

Degree of Tariff Cut

Description of Items Receiving Tariff Cut

0 per cent removal of tariff

for items in Annexure D of the agreement

Country India

(Negative List) 25 per cent removal of tariff

for items in Chapters 51-56, 58-60, 63

100 per cent removal of tariff

for items in Annexure E of the agreement

50 per cent removal of tariff

Up to 15Mn. Kgs. of Tea, 8 Mn. pieces of garments

75 per cent removal of tariff

Up to 5 Mn. pieces of garments depending on product category, if made of Indian fabric

Sri Lanka

0 per cent removal of tariff

for items in Annexure D of the agreement

100 per cent removal of tariff

for items in Annexure F-1 of the agreement

50 per cent removal of tariff

for items in Annexure F-II of the agreement (the

followed by phased out removal

margin will be deepened to 70 per cent, 90 per

of tariff

cent and 100 per cent respectively at the end of first, second and third year of the entry into force of the agreement)

There were certain modalities applied for Pepper since September 2006, which is as follows: 

India enabled import of 2500 mt of Pepper per annum from Sri Lanka through import authorization issued by the Director General of Foreign Trade (DGFT) of India. These authorizations, together with CoO issued by the Government of Sri Lanka, facilitate clearance of import consignments at zero duty for Pepper.

3.2 Rules of Origin 3.2.1 Rules of origin (RoO) are the criteria used to define where a product was made In other words they are laws, regulations and administrative procedures which determine a product’s country of origin. RoO are in place to ensure that tariff preferences are granted only to imports from the partner country and not to imports from other countries. Therefore, it is only when a product satisfies the relevant RoO specified in the agreement, that it would be eligible for preferential tariff treatment in the importing FTA partner country; a product manufactured

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Institute Policy Studies of Sri of Lanka Instituteof of Policy Studies Sri

Lanka

in a partner country does not automatically qualify it for preferences. RoO considers (a) where the goods were produced, and (b) what materials were used in their production.

3.2.2 Products generally fall in to 2 main categories as per RoO: (i)

Goods wholly obtained or produced: Wholly obtained or produced goods are automatically accepted as originating under the FTA. The following products are considered wholly produced or obtained in the territory of the exporting party, as per the ISFTA: (a) Raw or mineral products extracted from its soil, its water or its seabed; (b) Vegetable products harvested there; (c) Animals born and raised there; (d) Products obtained from animals referred to in clause (c) above; (e) Products obtained by hunting or fishing conducted there; (f)

Products of sea fishing and other marine products from the high seas by its vessels;

(g) Products processed and/or made on board its factory ships exclusively from products referred to in clause (f) above; (h) Used articles collected there, fit only for the recovery of raw materials; (i)

Waste and scrap resulting from manufacturing operations conducted there;

(j)

Products extracted from the seabed or below seabed which is situated outside its territorial waters, provided that it has exclusive exploitation rights;

(k) Goods produced there exclusively from the products referred to in clauses (a) to (j) above. (ii)

Goods not wholly obtained or produced: These are goods that are not listed under wholly obtained or produced, and are goods produced that may contain non-originating materials. These products need to comply with the RoO criteria mentioned below.

3.2.3 RoO criteria in the ISFTA requires a combination of Domestic Value Addition (DVA) and Change of Tariff Heading (CTH) To be applied in tandem, so as to adjudicate the origin of goods not ‘wholly obtained’.

-

DVA specifies the minimum percentage of total value addition that should be achieved on the basis of domestic inputs. ISFTA states that the DVA in the exporting country should not be less than 35 per cent of the freight on board (FOB) value of the finished product.

However, if raw materials for the product are imported from the other contracting state, and if this is not less than 10 per cent of the FOB value of the product then, a minimum of 25 per cent DVA is allowed. These are referred to as Cumulative Rules of Origin. For

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India-Sri LankaLanka FreeFree Trade Agreement India-Sri Trade Agreement

example, if India manufactures a product using raw materials from Sri Lanka, then a DVA of 25 per cent satisfies the RoO requirements. However, value of the raw materials used from Sri Lanka should be at least 10 per cent of the FOB value of the finished product.

Additional clauses specify that (i) final manufacturing process should be carried out in the territory of the exporting country, and (ii) products should be directly consigned between the 2 countries without passing through the territory of a 3rd country.

-

CTH states the HS codes of the imported raw materials and the finished products should be different at 4-digit level.

3.2.4 Value of the non-originating materials, parts or produce is: (i)

the c.i.f. value at the time of importation of the materials, parts of produce where this can be proven; or

(ii)

the earliest ascertainable price paid for the materials, parts or produce of undetermined origin in the territory of the Contracting Parties where the working or processing takes place.

3.2.4 (a) Notably, both countries have identified operations that are deemed insufficient working or processing Even if a change of heading has taken place, i.e. simple changes such as changes to packing, simple mixing of producer etc. Given below is the list of such insufficient working or processing identified in the ISFTA: 1) Operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations); 2) Simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making up of sets of articles), washing, painting, cutting up; 3) I. changes of packing and breaking up and assembly of consignments, II. simple slicing, cutting and re-packing or placing in bottles, flasks, bags, boxes,

fixing on cards or boards, etc., and all other simple packing operations.

4)

The affixing of marks, labels or other like distinguishing signs on products or their packaging;

5)

Simple mixing of products, whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid down in these Rules to enable them to be considered as originating products;

6)

Simple assembly of parts of products to constitute a complete product;

7)

A combination of two or more operations specified in (a) to (f);

8)

Slaughter of animals.

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Institute Policy Studies Sri Lanka Institute of of Policy Studies of Sri of Lanka

Table 3 Summary of RoO Criterion Criteria

Specification

Domestic Value Addition (DVA)

Minimum of 35% F.O.B value

Cumulative Rules of Origin (Cumulative

Exporting country minimum value addition of

RoO)

25% F.O.B. if inputs from importing country are utilised, subject to the condition that aggregate value addition is 35% F.O.B value.

Change of Tariff Heading (CTH)

CTH at 4 digit HS classification

Source: Department of Commerce, Sri Lanka.

3.2.5 The Certificate of Origin (CoO) The CoO certifies that all RoO criteria have been met. Given that all the rules are satisfied, exporters can get the CoO for their products from the relevant agencies in India/Sri Lanka. In Sri Lanka it is issued by the Department of Commerce (DOC) and in India, by the Export Inspection Council. All exporters hoping to get concessions (for both wholly obtained and not wholly obtained goods) have to register with the above agencies in order to enjoy duty benefits.

3.2.5 (a) Process of Registering a Company to Export Under the ISFTA and Acquiring the CoO in Sri Lanka

1. New Exporters under the ISFTA – in Sri Lanka (i)

In order to obtain the CoO in Sri Lanka, Sri Lankan exporters have to first register with the DOC (see Graph 1). Registration and CoO related work is handled by the ‘Bilateral Division’ of the DOC and exporters wishing to export under the ISFTA can meet the officers handling the ISFTA, in this division.

(ii)

DOC officers will check whether the product is eligible for concessions and guide the exporter accordingly.

(iii) If eligible for concessions, a company can register by submitting the necessary documents: a duly filled registration form, company registration certificate and VAT registration certificate. 

Total registration fee (including taxes) - SLR. 5040.00



Time taken to register a company – 24 hours

(iv) In order to issue a CoO for the first time, the following documents have to be produced:

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-

Wholly Obtained Goods: (a) an affidavit

-

Not Wholly Obtained Goods: (a) Cost statement; (b) Supporting documents of the Cost Statement – Customs Declaration Form (CUSDEC) and invoices of imported

India-Sri Lanka FreeFree Trade Agreement India-Sri Lanka Trade Agreement

raw materials and invoices of local raw materials ; (c) Production Flow Chart; (d) Any other documents deemed necessary by DOC officers to support the cost statement, etc., depending on product/each case.

A factory visit may be carried out if considered necessary by the DOC.

2. Regular Exporters under the ISFTA – in Sri Lanka After the registration and the first assessment of the product, exporters need to submit a CoO with each and every shipment of the product. A CoO form set (form+one copy of form) which is available free of charge at the DOC needs to be filled and submitted with the following documents: -

Wholly Obtained Goods: (a) copy of the certified and approved affidavit (approved earlier by the DOC), (b) Commercial Invoice, (c) Parties copy of the export CUSDEC

-

Not Wholly Obtained Goods: (a) copy of the approved cost statement (approved earlier by the DOC), (b) Commercial Invoice, (c) Parties copy of the export CUSDEC 

Fee charged to issue a CoO (including taxes) –SLR. 448.00



Time Taken to Issue a CoO – within a day (on an average about 2 hours)

It should be noted that an affidavit and a cost structure statement are valid only for 6 months after which they need to be renewed. A new cost structure has to be submitted if the cost structure changes, supported with the relevant documents.

Registrations and CoO’s are issued only during weekdays (on every government working day).

In Sri Lanka the process (from collection of CoO forms to the collection of the Certificate) still has to be carried out manually.

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Figure 1 Steps of Registering a Company to Obtain the CoO – Sri Lanka Figure 1 Steps of Registering a Company to Obtain the CoO – Sri Lanka

Source: Department of Commerce, Sri Lanka. (www.doc.gov.lk).

Source: Department of Commerce, Sri Lanka. (www.doc.gov.lk).

3.2.5(b) Process of Registering a Company to Export Under the ISFTA and Acquiring the CoO in India Indian exporters need to obtain the ISFTA CoO from the Export Inspection Council of India, Ministry of Commerce & Industry (or Export Inspection Agencies [EIAs] that come under the Export Inspection Council of India). Their website is: www.eicindia.gov.in. All exporters need to be registered with EIAs for this purpose.

An exporter has to submit a written application for a CoO; this application form is available in the CoO form set or the contents of this form can be typed out on a letterhead. The first consignment of a product of a particular exporter would be certified only after a physical verification is carried out, to confirm that the origin criterion is met. Continued compliance is assessed periodically at a frequency of 1 in 10 consignments for each product. However, depending on an exporter’s performance in 6 months, authorities can change this frequency, with at least one physical verification carried out once in 6 months. Factory visits may be carried out if deemed necessary.

CoO’s can be obtained/received via EIA offices. Online facilities to issue CoOs and exporter registration online are also available on http://www.eicindia.net/public/login.aspx. 

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The fee for the issuance of a CoO in India is Indian Rs.350.00 with effect from 1st April 2011.

India-Sri Lanka FreeFree Trade Agreement India-Sri Lanka Trade Agreement

Importers at the time of importation should, (i)

make a claim that the products are the produce or manufacture of the country from which they are imported and such products are eligible for preferential treatment under the Agreement, and

(ii)

produce the evidence specified, the CoO (or the ISFTA certificate)

3.2.5 (c) According to current processes a few practical aspects that should be noted are, -

Whereas in India, the CoO is issued prior to the shipment, the CoO from Sri Lanka is issued only after a shipment has been effected. Due to the proximity of the two countries, the goods may arrive in India prior to the documents.

-

The CoO issued by Sri Lanka has to be certified by the Sri Lankan High Commission in India once the importer receives the certificate. The importer/agent can get it done within a short time from the High Commission where a verification seal is put on the CoO by the Consular Division, upon the recommendation of the Commercial Division of the High Commission.

3.2.5 (d) For more information on obtaining RoO details and the CoO please visit,  Export Inspection Council of India (or Export Inspection Agencies) http://www.eicindia.gov.in  Department of Commerce, Sri Lanka – http://www.doc.gov.lk/web/induslroulsoforigin.php

3.3 Dispute Settlement Mechanism The ISFTA Agreement states that any disputes arising between commercial entities in the two countries would be referred to the nodal apex chambers for an amicable settlement, and that such references would be settled through mutual consultations by the Chambers as far as possible. According to the agreement, if an amicable settlement is not reached, it will be referred to an Arbitral Tribunal for a decision.

If there is any issue related to trading under the ISFTA, the initial contact points will depend on the nature of the issue. However, for many traders the initial contact points would be the respective Departments of Commerce in the two countries, and/or the Commercial Section of the Sri Lankan High Commission in New Delhi or Indian High Commission in Colombo, as the case may be.

If the issue is related to the signatures placed in a CoO of a consignment sent from Sri Lanka, the respective custom points in India may seek verification from the DOC in Sri Lanka. If there is any doubt on the RoO criteria of a shipment, the matter may be referred to the Sri Lanka Customs through the Customs nodal point, after which a response will be made in consultation with the DOC in Sri Lanka. There is a Customs nodal point based in Chennai whose 19

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Institute of of Policy Studies of Sri of Lanka Institute Policy Studies Sri Lanka

fundamental role is to cooperate with its respective counterpart in Sri Lanka on ISFTA related issues within their purview.

The other relevant agencies will have to be consulted depending on the type and nature of the problem i.e. garments quota, then the matter may go through sectoral associations or Chambers.

If any problem persists in a continuous manner, then it will be taken up at the Department of Commerce level.

3.4 Documentation Requirements Exports It is possible to identify on average, a common set of documents which consist of about 12 documents, required for each consignment of goods that are exported by the two countries. The following is a list of documents that are needed from point of order to shipment. However, the documentation requirements may change and additional one’s might be required (i.e. certification) depending on the product and the nature of the product that is being exported.          

Customs Declaration Form Proforma Invoice Commercial Invoice Certificate of Origin/ISFTA Certificate Letter of Credit or evidence of advanced payment Purchase Bill Consignment Note Bill of Lading if goods are shipped, Air Way Bill if goods are exported through an airline Delivery Order Insurance

Imports The number and type of common documents needed for imports are similar to those required in the export process. It is possible to identify about 10 documents that are generally required in importing a consignment of goods as given below. This list does not however, include product specific documents that may be necessary.

• • • • • • • • • • 20

20

Customs Declaration Form Packing List Proforma Invoice Commercial invoice Certificate of Origin/ISFTA Certificate Bill of Lading if goods are shipped or a Airway bill if imported through an airline Letter of Credit or evidence of advanced payment Purchase Bill Consignment Note Insurance

India-Sri Lanka FreeFree Trade Agreement India-Sri Lanka Trade Agreement

4. Outcomes of the ISFTA, Investments and Services 4.1 Trade in Goods

India-Sri Lanka Free Trade Agreement

Sri Lanka’s trade with India changed dramatically following the implementation of the FTA. 4.

Outcomes of the ISFTA, Investments and Services During the period 1995-2000 immediately preceding the agreement, average annual exports 4.1 Trade in Goods from Sri Lanka to India were US$ 39 million while average imports were US$ 509 million. While Sri Lanka’s trade with India changed dramatically following implementation of the FTA. India was an important source of imports even prior to the the Agreement, it was not a major 12 By 2005, During the period immediately the agreement, average annual exports terms of export destinations.

Sri Lanka’s export market, and 1995-2000 in 2000 it ranked 14th in preceding from Srito Lanka India were US$of39US$ million average imports were compared US$ 509 million.

While exports Indiatoreached a peak 566.4while million, a tenfold increase to 2000, and 13 India was an important source of imports even prior to the Agreement, it was not a major stood at US$ 519 million in 2011. India was the fifth largest destination for Sri Lanka’s exports th in terms of export destinations.12 By 2005, Sri Lanka’s 14 In general, export and ingrowth 2000 it in ranked export14earnings to India has far exceeded total export earnings in 2011.market, exports to India reached a peak of US$ 566.4 million, a tenfoldthe increase to 2000, and for the country since 2001, and has assisted in narrowing trade compared gap between the two 13 India was the fifth largest destination for Sri Lanka’s exports stood at US$ 519 million 2011.(Table countries in favour of Sri in Lanka 4). in 2011.14 In general, growth in export earnings to India has far exceeded total export earnings for the country since 2001, and has assisted in 4narrowing the trade gap between the two Table countries in favour of SriIndia-Sri Lanka (Table 4).Merchandise Trade: 2000-2011 Lanka Year

Sri Lanka Exports to

2000 Year 2001 2002 2003 2000 2004 2001 2005 2002 2006 2003 2007 2004 2008 2005 2009 2006 2010 2007 2011 2008

India ($mn) 58 72 to Exports 170 India ($mn) 245 58 391 72 566 170 489 245 515 391 418 566 322 489 466 515 519 418

Imports from

Share ofTable total 4Share of total

Share of total

Share of total

India ($mn) Lanka exports (%) imports (%) exports (%) imports (%) India-Sri Merchandise Trade: 2000-2011 600 Sri Lanka 1.0 9.0 1.4 0.1 India 601 Imports from Share1.5 of total Share10.5 of total Share1.2 of total Share0.1 of total 832 3.6 13.8 1.7 0.1 India ($mn) exports (%) imports (%) exports (%) imports (%) 1076 4.6 16.1 2.0 0.2 600 1.0 9.0 1.4 0.1 1439 6.8 18.0 1.8 0.3 601 1.5 10.5 1.2 0.1 1835 8.9 20.7 1.9 0.4 832 3.6 13.8 1.7 0.1 2173 7.1 21.2 1.8 0.3 1076 4.6 16.1 2.0 0.2 2610 6.7 23.1 1.8 0.3 1439 6.8 18.0 1.8 0.3 3447 5.2 24.5 1.7 0.3 1835 8.9 20.7 1.9 0.4 1820 4.5 17.8 1.3 0.1 2173 7.1 21.2 1.8 0.3 2570 5.6 19.0 1.4 0.1 2610 6.7 23.1 1.8 0.3 4431 4.9 21.9 1.4 0.1 3447 5.2 24.5 1.7 0.3

Sources: Central322 Bank of Sri Lanka Annual Report Various Issues.

2009 1820 4.5

2010 2011

India

17.8 Reserve Handbook of Statistics 466Bank of India, 2570 5.6 on Indian Economy.

19.0 519 4431 4.9 21.9

1.3 1.4 1.4

0.1 0.1 0.1

Sources: Central Bank of Sri Lanka Annual Report Various Issues.

The ISFTA has contributed towards more equitable and balanced growth of bilateral trade Reserve Bank of India, Handbook of Statistics on Indian Economy. by narrowing the trade gap between the two countries in favour of Sri Lanka. Over 70% of Sri Lanka’s exports have been undertaken under FTA preferences, compared to 30% of India's The ISFTA has contributed towards more equitable and balanced growth of bilateral trade 12

by Kelegama narrowing trade2007. gap between the two countries in favour of Sri Lanka. Over 70% of Sri andthe Mukherji, 13 Lanka’s exports undertaken underatFTA preferences, 30%were of India's Although exportshave from been Sri Lanka to India peaked US$ 566.4 million incompared 2005, these to exports largely concentrated in two products – copper and vanaspati – due to tariff arbitration by Indian exporters.

14 12

Central Bank of Sri Lanka, 2010.

Kelegama and Mukherji, 2007.

13

Although exports from Sri Lanka to India peaked at US$ 566.4 million in 2005, these exports were largely 21 concentrated in two products – copper and vanaspati – due to tariff arbitration by Indian exporters.

14

Central Bank of Sri Lanka, 2010.

21 21

Institute of of Policy Studies of Sri of Lanka Institute Policy Studies Sri Lanka Institute of15Policy Studies of Sri Lanka

exports. As illustrated in Figure 2, Sri Lanka’s trade deficit with India under the FTA is significantly smaller than the deficit for total trade.

US$ Million US$ Million

exports.15 As illustrated in Figure 2, Sri Lanka’s trade deficit with India under the FTA is Figure 2 significantly smaller than the deficit for total trade.

Trade with India, 2006-2011 5000 4500 4000 5000 3500 4500 3000 4000 2500 3500 2000 3000 1500 2500 1000 2000 500 1500 0 1000

Figure 2 Trade with India, 2006-2011

Total Exports Exports under FTA Total Imports Exports Total Exports Imports under under FTA FTA Total Imports Imports under FTA

500 2006 2007 2008 2009 2010 2011 0 Sources: Central Bank of Sri2008 Lanka,2009 Annual Report, Various Issues and Department 2006 2007 2010 2011 of Commerce of Sri Lanka, 2012.

Sources: Central Bank of Sri Lanka, Annual Report, Various Issues and Department

The number of products exported Sri Lanka of Commerce of Sriby Lanka, 2012. to India also increased substantially during this time. In 1999 Sri Lanka exported 505 tariff lines to India, whereas by 2005 this figure had 16 and to a further 2100 in 2011.17 Sri Lanka also began to export higher valueincreased to 1062, The number of products exported by Sri Lanka to India also increased substantially during added products as the FTA progressed.

1999 Sri to Lanka’s main exports to India included this time. In 1999 Sri Lanka exported 505 In tariff lines India, whereas by 2005 this figure had 16 17 pepper, waste and scrap steel, areca nuts, dried fruit, cloves and waste paper.

By 2008, there increased to 1062, and to a further 2100 in 2011. Sri Lanka also began to export higher valuewere a number primary products to India;main however several value-added addedstill products as theofFTA progressed.

In exported 1999 Sri Lanka’s exports to India included products such as insulated wires and cables, pneumatic tires, ceramics, vegetable fats andthere oils, pepper, waste and scrap steel, areca nuts, dried fruit, cloves and waste paper. By 2008, refinedstill copper products and furniture among tophowever exports several to India (Dept. of were a number of primary productswere exported to the India; value-added 18 While, in general, exports to India have been skewed with the dominance of Commerce). products such as insulated wires and cables, pneumatic tires, ceramics, vegetable fats and oils, vanaspati and copper in theand initial stages, there been rapid growth in exports of high value refined copper products furniture were has among the top exports to India (Dept. of 18 added manufacturing goods including insulated wires and cables, intimate garments, valueCommerce). While, in general, exports to India have been skewed with the dominance of added tea,and furniture, machinery, rubber and growth refined in copper products, vanaspati coppertableware, in the initial stages, there has gloves been rapid exports of highwhich value have been able to capture niches in the Indian market (Figure 3). added manufacturing goods including insulated wires and cables, intimate garments, valueadded tea, furniture, tableware, machinery, rubber gloves and refined copper products, which have been able to capture niches in the Indian market (Figure 3).

15

IPS calculations using data from the Department of Commerce of Sri Lanka, 2012.

16

de Mel, 2009.

17 15

Department of Commerce of Sri Lanka, 2012.

IPS calculations using data from the Department of Commerce of Sri Lanka, 2012.

Ibid. de Mel, 2009.

18 16

22 Department of Commerce of Sri Lanka, 2012.

17 18

22

22

Ibid.

India-Sri Lanka FreeFree Trade Agreement India-Sri Lanka Trade Agreement India-Sri Lanka Free Trade Agreement

Figure 3 Top Exports from Sri Lanka to India, 2007-2012 60

Figure 3 Animal feed Top Exports from Sri Lanka to India, 2007-2012

US$ Million US$ Million

50 60

Insulated wires & Animal feed cables

40 50

Cloves Insulated wires & cables

30 40

Waste & scrap paper Cloves

20 30

Garments Waste & scrap paper

10 20 0 10 2007

2008

2009

2010

2011

Refrigerators & Garments freezers

Refrigerators & 0 Source: Export Development Board of Sri Lanka, Exportfreezers Performance Indicators.

2007 2008 2009 2010 2011 Export Development of Sriconsiderably Lanka, Export Performance Indicators.

Exports from Source: India to Sri Lanka have Board increased in recent years.

Imports from India which amounted to US$ 600.1 million in 2000 reached US$ 4431 billion in 2011, a growth Exports to Sri Lanka havethe increased in recent years.

Imports from of over 7from fold.India A major cause behind increaseconsiderably in imports has been the increased cost of 19 However, importUS$ of petroleum products India petroleum products in global India which amounted to US$markets.

600.1 million in 2000the reached 4431 billion in 2011,from a growth of overinfluenced 7 fold. A by major causeasbehind the increase in imports has been the increased costthe of is not the FTA petroleum imports are in Sri Lanka’s negative list. In fact, 19 the import of petroleum products petroleum products in global bulk of Indian imports intomarkets.

Sri LankaHowever, (petroleum, vehicles, sugar, cotton, iron from and India steel, pharmaceutical are as notpetroleum subject to imports reducedare tariff the negative FTA as over per cent is not influencedproducts) by the FTA in through Sri Lanka’s list. 65 In fact, the bulk Indian imports into SriIndia Lanka (petroleum, sugar,incotton, iron and steel, of Sri of Lanka’s import value from is from productsvehicles, that are either the negative list or are 20 pharmaceutical products) exempt from MFN duty. are not subject to reduced tariff through the FTA as over 65 per cent of Sri Lanka’s import value from India is from products that are either in the negative list or are 4.2 Potential Areas for20Trade in Services exempt from MFN duty.

Tourism is an area offering potential for services trade. Tourist arrivals from India to Sri 4.2 Potential Areas for Trade in Services Lanka have increased in recent years, and India has become the largest source of tourists to 21 Sri Lanka. tourist arrivals from India at 20.9 per cent annum.

Tourism is During an area2002-2007 offering potential for services trade.grew Tourist arrivals fromper India to Sri Lanka increased in recent years, India become the recovery largest source of tourists to Thoughhave recording a drop in 2008 andand 2009, 2010has saw a strong (see Figure 4) and 22 Sri Lanka.for During grew at 20.9 per cent per annum.21 accounted 20 per2002-2007 cent of thetourist marketarrivals share infrom 2011.India Though recording a drop in 2008 and 2009, 2010 saw a strong recovery (see Figure 4) and accounted for 20 per cent of the market share in 2011.22

19

Crude oil reached US$ 148 a barrel in June 2008 (de Mel 2009).

20

de Mel, 2009.

21 19

Ibid.

Crude oil reached US$ 148 a barrel in June 2008 (de Mel 2009).

Central de Mel, Bank 2009. of Sri Lanka, Annual Report 2011.

22 20 21

Ibid.

22

Central Bank of Sri Lanka, Annual Report 2011.

23 23

23

Institute Policy Studies Sri Lanka Institute of of Policy Studies of Sri of Lanka Institute of Policy Studies of Sri Lanka

Figure 4 Tourist Arrivals from India to Sri Lanka: 2000-2011

Figure 4 Tourist Arrivals from India to Sri Lanka: 2000-2011 160,000 180,000

No. of Tourists No. of Tourists

180,000 140,000 160,000 120,000 140,000 100,000 120,000 80,000 100,000 60,000 80,000 40,000 60,000 20,000 40,000 0 20,000 200020012002200320042005200620072008200920102011 0 Source: Central200020012002200320042005200620072008200920102011 Bank of Sri Lanka, Annual Report, Various Issues.

Source:relations Central Bank Sri Lanka,visa Annual Report, Various Improved bilateral and ofunilateral liberalization

by Issues.

Sri Lanka contributed to the growth of Indian arrivals. With increased tourism, tourism-related infrastructure has also been developed.

For example, theand Taj unilateral Group hasvisa setup hotels in Sri SITA Travel (a to travel Improved bilateral relations liberalization

by Lanka: Sri Lanka contributed the 23 On the other hand, most thebeen Sri agency) of has a wholly owned in Sri Lanka. growth Indian arrivals.

Withsubsidiary increased tourism, tourism-related infrastructure has of also 24 Lankan tourists are traders India for hotels business on pilgrimages.

Sri developed.

For example, thewho Taj come Grouptohas setup in purposes Sri Lanka:orSITA Travel (a travel 23 Ontourists.

Lanka has setaup severalowned small motels in India for Lanka.

Sri Lankan the other hand, most of the Sri agency) has wholly subsidiary in Sri

Lankan tourists are traders who come to India for business purposes or on pilgrimages.24 Sri In recent India has begun to inattract number of Sri Lankan students for Lanka has years, set up several small motels India aforgrowing Sri Lankan tourists. tertiary education. India offers a much cheaper, and thus affordable alternative to developed countries as India the US, UKbegun and Australia. has beennumber facilitated emergence In recent such years, has to attractThis a growing of by SriIndia's Lankan students as fora major of information Indiaand also exports education services such as tertiarycentre education.

India offers technology. a much cheaper, thus affordable alternative to developed managerial andastechnical expertise in areasThis such IT and healthbyservices.

India has also countries such the US, UK and Australia. hasasbeen facilitated India's emergence as a become important for Sri Lankatechnology. for research India and training in various disciplines.

India has major centre of information also exports education services suchbeen as extending professional courses in financial management, engineering, railways, auditing managerial and technical expertise in areas such as ITtextile and health services.

India has also 25 and accounting, rural and management. become important for banking Sri Lanka forplantation research and training in various disciplines. India has been extending professional courses in financial management, textile engineering, railways, auditing 25 Lanka in the area of construction There is also scope for collaboration betweenmanagement.

India and Sri and accounting, rural banking and plantation services such as project management, engineering and architectural consultancy and maintenance services. in and Sri Lanka within private participation is an There is also scope forInfrastructure collaboration development between India Sri Lanka the area of construction importantsuch priority demand for engineering construction and services, particularly in the areasand of services as where project the management, architectural consultancy highways, bridges, railways, roads and housing in is Sri rapidly Given the geographic maintenance services.

Infrastructure development Lankagrowing. with private participation is an important priority where the demand for construction services, particularly in the areas of 23 Taneja et al., 2004. highways, bridges, railways, roads and housing is rapidly growing. Given the geographic 24 Ibid.

25 23

Ibid.

Taneja et al., 2004.

24 Ibid.

24 25

24

24

Ibid.

India-Sri Lanka Trade Agreement India-Sri Lanka FreeFree Trade Agreement India-Sri Lanka Free Trade Agreement

proximity, growing demand and government-backed investment incentives, several Indian companies have already invested in building and civil construction. For example, Ansals and proximity, growing demand and are government-backed investment several SMS Property Developers of India key investors in the residentialincentives, construction sectorIndian in Sri companies have2012, already in building and civiltoconstruction.

Ansalsup and Lanka. In May ITC invested Group signed an agreement lease 5.8 acreFor of example, land for setting a luxury hotel next to the existing Tajare Samudra hotel ininColombo.

Recently, another sector mixedin used SMS Property Developers of India key investors the residential construction Sri Lanka.

In Mayproject 2012, ITC signed an agreement to lease(Pvt) 5.8 acre landtoforBeira setting upin a development was Group launched

by Indocean Developers Ltd.ofclose Lake luxury hotel next to the existing Taj Samudra in Colombo.

Recently, another mixed used Colombo.

The Tata Group has also launched hotel a housing project for redevelopment of an eightacre plot of land in Slave Colombo. development project wasIsland, launched

by Indocean Developers (Pvt) Ltd. close to Beira Lake in Colombo. The Tata Group has also launched a housing project for redevelopment of an eightacre plot ofservices land in Slave Financial sectorIsland, is yetColombo. another area with scope for further bilateral cooperation between India and Sri Lanka. Both countries have liberalized this sector very slowly with the Financial sector is yet another area with there scope are for five further bilateral state sectorservices being the dominant entity. Currently, Indian banks cooperation conducting between operations India and in SriSri Lanka.

Both countries thisBank, sectorIndian very slowly with the banking Lanka: State Bank of have Indialiberalized (SBI), Indian Overseas Bank, ICICI Bank and Axis Lankaentity.

LIC, aCurrently, subsidiarythere of LIC India, is also operating in Sri state sector being theBank. dominant areoffive Indian banks conducting bankinginoperations in Srisector.

Lanka:Two StateSri Bank of India (SBI), Bank, Indian Overseas Lanka the insurance Lankan banks areIndian also operating in India withBank, their ICICI Bank andonly AxistoBank.

Lankaoperations LIC, a subsidiary of LIC of India, operating in Sri services limited commercial and catering primarily to is Srialso Lankans.

Lanka in the insurance sector. Two Sri Lankan banks are also operating in India with their services onlybenefits to commercial Overall, limited the trade of theoperations ISFTA and catering primarily to Sri Lankans. remain mixed. While the aggregate figures resulting thefrom the agreement are Overall, trade benefits of the ISFTA 26 remain mixed.several While the aggregate issues remainfigures to be impressive, resulting from the agreement are addressed.

On a positive note, renewed 26 bilateral talks several have been taking place to since issues remain be impressive, addressed.

On acreated positivea note, renewed 2010 and have positive trade bilateral talks have been are taking place since environment.

Both sides taking steps to Minister of Commerce, Industry and Textiles, address thehave irritants in thea smooth of 2010 and created positiveflow trade Government of India, Anand Sharma and Minister environment.

Bothofsides takingSharma, steps to trade. The visit Shriare Anand of Industry and Commerce, Government of Sri Minister of Commerce, and Textiles, address irritants the smoothIndustry flow of Hon’ble the Minister of inCommerce, Lanka, Rishad Industry Bathiudeen.

Government of India, Anand Sharma and Minister and Textiles, of India, in trade.

The visitGovernment of Shri Anand Sharma, of Industry and Commerce, Government of Sri Hon’ble Minister Commerce, August 2012, has ofprovided the Industry required Lanka, Rishad Bathiudeen. and Textiles, Government of India, in next level by doubling bilateral trade from US$5 impetus to enhance trade relations to the billion to2012, US$10has billion by 2015.the required August provided impetus to enhance trade relations to the next level by doubling bilateral trade from US$5 4.3 Investments billion to US$10 billion by 2015.

Indian investment into Sri Lanka picked up sharply with marked improvements in bilateral 4.3 Investments relations since the late 1990s, assisted by improved economic links following the signing of Indian investment Lanka picked up sharply marked inincreased bilateral the ISFTA in 1998. into The Sri Indian investment which was with a mere Rs. 165improvements million in 1998 relations since the late 1990s, assisted by improved economic links following the signing of the ISFTA in 1998. The Indian investment which was a mere Rs. 165 million in 1998 increased 26

Over 95 per cent of Sri Lanka's exports to India enter at zero duty under the ISFTA.

25 26

Over 95 per cent of Sri Lanka's exports to India enter at zero duty under the ISFTA.

25

25

Institute Policy Studies Sri Lanka Institute of of Policy Studies of Sri of Lanka Institute of Policy Studies of Sri Lanka

to US$ 146.8 million in 2011,27 recording the second highest FDI inflows into Sri Lanka. The scale of expansion of Indian investment in Sri Lanka from the mid-1990s is clear (Figure 5). to US$ 146.8 million in 2011,27 recording the second highest FDI inflows into Sri Lanka. The Figure scale of expansion of Indian investment in Sri Lanka5 from the mid-1990s is clear (Figure 5).

Cumulative FDI from India to Sri Lanka: 1999-2011

80000 100000 70000 90000 60000 80000 50000 70000 40000 60000 30000 50000 20000 40000 10000 30000 2000

2001

2002

2003

2004

2005

2006

2007

2009

2011

2001

2002

2003

2004

2005

2006

2007

2009

2011

0

2000

10000

1999

0 20000

1999

FDI from India FDI from (Rs. India Million) (Rs. Million)

90000

Figure 5 140 Cumulative FDI from India to Sri Lanka: 1999-2011

Source: Board of Investment of Sri Lanka, 2012.

120 140 100 120 80 100 60 80 40 60 20 40 0 20

No. of Projects No. of Projects

100000

Indian FDI No. of Projects Indian FDI No. of Projects

0

Source: Board Investment Sri Lanka, Indian investors wereofinvolved in aoftotal of 18 2012. projects in 1999. By 2011, the number had risen to 119 with the most significant expansion coming from the services sector. As illustrated in Table Indian investors involved in ahas totalbeen of 18mostly projectsininsectors 1999. Bysuch 2011,asthe number had risen to 5, Indian FDI inwere manufacturing steel, cement, rubber products, food products, automobile components, electrical equipment, and printing, 119 with the most significant expansion coming from the services sector.chemicals As illustrated in Table 5, Indianthe FDI in of manufacturing has been mostly rubber whereas bulk Indian investment in Sri Lankaininsectors recent such years as hassteel, been cement, in the services products, food products, components, electrical equipment, chemicals and printing, sector, including telecom automobile services by Bharti Airtel and Tata Communications, leisure services by Taj (Vivanta) Hotels, transport

by AshokinLeyland, andinbanking and financial State whereas the bulk of Indian investment Sri Lanka recent years has beenservices in the by services sector, telecom services

by Bharti Tata Communications, Bank ofincluding India, Indian Overseas Bank, IndianAirtel Bank,and ICICI Bank and Axis Bank.leisure services by Taj (Vivanta) Hotels, transport by Ashok Leyland, and banking and financial services by State Whileofthe dominance of services suggests theICICI impact of the Bank India, Indian Overseas Bank, Indianthat Bank, Bank andFree AxisTrade Bank. Agreement (FTA) (which only deals with trade in goods) on the investment decision is limited, it could be argued While dominance of services suggests of the Free Agreement (FTA) that thethe surge of investment between 2000 that and the 2011impact was influenced byTrade the increased profile of economic ties between the two countries andinvestment increased investor a result of the (which only deals with trade in goods) on the decision confidence is limited, itascould be argued that FTA.the surge of investment between 2000 and 2011 was influenced by the increased profile of economic ties between the two countries and increased investor confidence as a result of the FTA.

27

Board of Investment of Sri Lanka, 2012.

26 27

26

26

Board of Investment of Sri Lanka, 2012.

India-Sri Lanka Free Trade Agreement India-Sri Lanka Free Trade Agreement India-Sri Lanka Free Trade Agreement

Table 5 Estimated Investment fromTable India5in Sri Lanka, 1999 and 2011

Estimated Investment from As India in Sri Lanka, 1999 and 2011 at end 1999 As at end 2011 No. of As Investment at end 1999

%

No. of As Investment at end 2011

%

Projects No. of

(SLRs mn) Investment

%

Projects No. of

(SLRs. mn.)

Investment

%

Projects 2

(SLRs mn) 621.3

67.8

Projects 9

(SLRs. mn.)

2,716.85

2.9

Textile, clothing & Food, beverages & leather tobaccoproducts Wood wood products Textile,&clothing & leather products

22 12

24.9 621.3 1.6 24.9

2.7 67.8 0.2 2.7

159 155

1,708.27 2,716.85 346.08 1,708.27

1.8 2.9 0.4 1.8

plastic products Chemical, petroleum, rubber & Non-metallic mineral products plastic products

4 1

134.1 10.0

14.6 1.1

9 10

281.04 1,914.68

0.3 2.0

1

10.0

1.1

16 10

3,971.08 1,914.68

4.2 2.0

16 8

3,971.08 2,395.70

4.2 2.6

438 119 43

80,134.99 2,395.70 93643.39 80,134.99

85.6 2.6

Food, beverages & tobacco

Paper Wood & & paper wood products products Chemical, petroleum, rubber & Paper & paper products

Fabricated metal products, Non-metallic mineral products machinery metal & transport equipment Fabricated products, Manufactured products,equipment n.e.s machinery & transport Services Manufactured products, n.e.s Total Services

11 41

7.4 1.6 134.1 7.4

0.8 0.2 14.6 0.8

7

116.7

12.7

187

916.0 116.7

12.7

45 94

174.71 346.08 281.04 174.71

0.2 0.4 0.3 0.2

85.6

Total Jayasuriya and Weerakoon (2001) for 18 1999 data916.0 119 93643.39 Source: based on information made available from the Board of Investment of Sri Lanka (BOI). 28 BOI, 2012 for 2011 data.

Source: Jayasuriya and Weerakoon (2001) for 1999 data based on information made available from the Board of Investment of Sri Lanka (BOI). 28 BOI, 2012 for 2011 data.

As noted above, several important Indian investments are in the pipeline, including a $ 220 million investment

by Renuka Sugars; $ 20 million

by Dabur, an the FMCG company on a fruit As noted above, several important Indian investments are in pipeline, including a $juice 220 project; $ 400 million real estate project by Indo-Ocean Developers next to the Beira, another $ million investment by Renuka Sugars; $ 20 million by Dabur, an FMCG company on a fruit juice 400 million real estate real project

by Tata andbya Indo-Ocean $ 120 millionDevelopers hotel project

by ITC. project; $ 400 million estate project next to the Beira, another $ 400 million real estate project by Tata and a $ 120 million hotel project by ITC. Sri Lankan investments in India have also significantly increased over the past one decade.

Some successful venturesin include confectionery, apparel and furniture.

In particular, the Sri Lankan investments India FDI haveinalso significantly increased over the past one decade.

“Amante” brandventures launchedinclude

by MAS Holdings is popularapparel in India, sofurniture. also the “Heritance” hotel Some successful FDI in confectionery, and In particular, the brand of Aitken Spence, while other Sri Lankan companies such as Ceylon Biscuits, Carsons, “Amante” brand launched by MAS Holdings is popular in India, so also the “Heritance” hotel Damro Hayleys, Brandix John Keells Holdings plcashave alsoBiscuits, made significant brand of(furniture), Aitken Spence, while other and Sri Lankan companies such Ceylon Carsons, inroads into India.

In fact, establishment of the Brandix India Apparel City, a 1,000 acre Damro (furniture), Hayleys, Brandix and John Keells Holdings plc have also made significant integrated textile manufacturing and apparelofpark up in the SEZApparel at Visakhapatnam, Andhra inroads into India.

In fact, establishment theset Brandix India City, a 1,000 acre Pradesh is a major Sri Lankan project in India.

Further, Colombo Port’s largest volumes of integrated textile manufacturing and apparel park set up in the SEZ at Visakhapatnam, Andhra shipments transshipment to India. and from India.Colombo In services, most volumes significant Pradesh is are a major Sri Lankanvolumes project in Further, Port’sthe largest of investments have been in banking and leisure activities (Weerakoon and Thennakoon 2008). shipments are transshipment volumes to and from India. In services, the most significant investments have been in banking and leisure activities (Weerakoon and Thennakoon 2008).

28

Cited in Weerakoon and Thennakoon, 2007 .

28

Cited in Weerakoon and Thennakoon, 2007 .

27 27

27

Institute Policy Studies Sri Lanka Institute of of Policy Studies of Sri of Lanka Institute of Policy Studies of Sri Lanka

5. Way Forward towards Increased Integration The positive outcomes of theIncreased ISFTA andIntegration emerging services/investment links encouraged both 5. Way Forward towards India and Sri Lanka to deepen and broaden economic cooperation between the two countries The positive outcomes of the ISFTA Economic and emerging services/investment encouraged both under a proposed Comprehensive Partnership Agreement links (CEPA).

It proposes India and Sri Lanka toeconomic deepen and economic cooperation between the two countries measures to deepen andbroaden trade cooperation by addressing issues/areas on RoO, under a proposed Comprehensive Economic Partnership Agreement (CEPA).

It proposes dispute settlement and mutual recognition agreements, and it also aims at widening economic measuresby toincluding deepen economic andinvestment. trade cooperation by addressing on RoO, relations services and As a result, the potentialissues/areas areas of cooperation 29, investment, dispute settlement and mutual recognition agreements, andtrade it alsoinaims at widening economic and for the CEPA identified by the Joint Study Group included services relations by including services and investment.

As a result, the potential areas of cooperation economic cooperation. Although the Framework Agreement was scheduled to be signed at the , investment, and for CEPASummit identified the JointinStudy included in services 15ththe SAARC in by Colombo 2008, Group reservations andtrade pressure from 29 some stakeholders economic cooperation.

Although the Framework Agreement was scheduled to be signed at the have delayed the signing of the agreement.

15th SAARC Summit in Colombo in 2008, reservations and pressure from some stakeholders havea delayed the signing of the agreement.

On more positive note, several initiatives have been taken by both countries in the recent past to stimulate trade and investment relations. During the visit of Hon. Anand Sharma, Minister of On a more positive several initiatives have both countries the recent past Commerce, Industrynote, & Textiles, Government of been India,taken to SribyLanka in Augustin2012, both sides to stimulate tradeseveral and investment relations.

During theand visitinvestment of Hon. Anand Sharma, of decided to take steps to further deepen trade relations, andMinister Sri Lanka Commerce, Industry & Textiles, Government India, Sri Lanka in August 2012, both parts, sides welcomed Indian investments, inter alia,of in theto manufacture of automobile decided to take several to further deepen trade relations, pharmaceuticals, textilessteps and engineering products.

In and this investment context, it was agreedand thatSri theLanka Joint welcomed Indian investments, inter alia, in the manufacture of automobile parts, Task Force constituted by the two Governments would meet at the earliest to discuss these pharmaceuticals, textiles products. closely In this context, was agreed thatand the trade Joint proposals. The two sidesand alsoengineering agreed to cooperate to forge itcloser economic Task Force bydouble the two meet at the earliest to discuss these linkages andconstituted take steps to theGovernments bilateral tradewould to proposals. sides agreed to cooperate closely to forge closer economic and trade reach US $The 10 two billion in also the next three years. Both linkages and take steps toworking double the bilateral trade to sides agreed to consider towards increasing reach US $export 10 billion in the next three years. Both Sri Lanka’s capacity. sides agreed to consider working towards increasing Sri Lanka’s export meeting capacity.of the India-Sri Lanka Joint During the eighth Commission held on 22 January 2013 in New Delhi, During the eighth meeting the India-Sri Joint both sides recognized theofneed to buildLanka a special Commission held on 22 framework January 2013toin achieve New Delhi, economic partnership the both sides recognized the need to build a special shared goals of poverty alleviation, job creation and 8th meeting of the India-Sri Lanka Joint Commission, co-chaired by Shri Salman Khurshid, Minister of External economic partnership to achieve the Affairs of India and Prof. G.L. Peiris, Minister of External developmentframework for the people of the two Affairs of Sri Lanka. shared goals povertytoalleviation, creation and 8th meeting of the India-Sri Lanka Joint Commission, countries, andofdecided take severaljob steps to further co-chaired by Shri Salman Khurshid, Minister of External economic development for the people of the two deepen trade, tourism and investment relations. In this regard, it Prof. wasG.L. agreed to encourage Affairs of India and Peiris, Minister of External Affairs of Sri Lanka. countries, and decided to take several steps to further closer economic and trade linkages between all stakeholders with a view to doubling bilateral deepen tourism investment this regard, it was trade to trade, US $ 10 billionand in the next threerelations. years. InInthis context it was alsoagreed agreedtotoencourage initiate a closer economic and trade linkages between all stakeholders with a view to doubling dialogue between the Commerce Secretary of India and the Secretary of the Ministry of bilateral Finance trade to US $ 10 billion in the next three years.

In this context it was also agreed to initiate a and Economic Development of Sri Lanka to evolve a framework for a special economic dialogue between thethe Commerce Secretary of India and the Secretary of the Ministry of Finance partnership between two countries. and Economic Development of Sri Lanka to evolve a framework for a special economic 29 Provision of preferential market access through liberalization across the four modes of services provision (see partnership between the two countries.

Annex 5).

28 29 28

28

Provision of preferential market access through liberalization across the four modes of services provision (see Annex 5).

India-Sri Lanka Trade Agreement India-Sri Lanka FreeFree Trade Agreement India-Sri Lanka Free Trade Agreement

Closer economic integration with the Indian economy will also allow Sri Lanka to be strategically absorbed into the wider trade blocs taking shape in the region. In pursuing its Closer economic withincreasingly the Indianto economy also allow Sriwith Lanka to be ‘Look East Policy’, integration India is looking strengthenwill economic relations the wider strategically into wider trade blocs shape in region. In pursuing its Asian region.absorbed During thethepast decade, India taking has signed a the Comprehensive Economic Cooperation Agreement with Singaporetoand Malaysia, and a Comprehensive ‘Look East Policy’, India (CECA) is looking increasingly strengthen economic relations with Economic the wider Asian region.

During(CEPA) the past India and hasJapan signed a Comprehensive Partnership Agreement withdecade, South Korea covering trade in goods,Economic services Cooperation Agreement with are Singapore and Malaysia, andThailand, a Comprehensive Economic and investment.

Similar (CECA) negotiations being undertaken with The Association of 30 Southeast Asian Nations(CEPA) (ASEAN), Indonesia and some other countries.

Partnership Agreement with South Korea and Japan covering trade in goods, services and investment. Similar negotiations are being undertaken with Thailand, The Association of 30 Southeast Asianof Nations (ASEAN), Indonesia and someservices other countries.

In the absence previous experience in extending liberalization on a preferential basis, potential risks can be best minimized through a wide consultation process. This has In thedone absence of previous in extending services liberalization on a preferential been to a great extent inexperience the formulation of the Framework Agreement. Consultations with basis, potential can be best minimized through awhen widedetails consultation process. This has relevant industryrisks organizations will also be necessary of the commitments are beingdone worked out. The two countries need of to the have agreements that remove bottlenecks to been to a great extent in the formulation Framework Agreement.

Consultations with relevant industry organizations will certification, also be necessary whenand details of the commitments are exports by harmonizing their testing, quarantine customs requirements so that being worked can out.enter The each two other's countries needwithout to havedelays. agreements that remove bottlenecks to their products markets exports by harmonizing their testing, certification, quarantine and customs requirements so that their productstrade can enter each other's without delays. are bound to emerge as trading No bilateral agreement can markets be perfect - problems progresses over the years. Despite various restrictions, India has emerged as Sri Lanka’s largest, and most balanced, trading with- substantial levels of both No bilateral trade agreement can partner, be perfect problems are bound to exports emergeand as imports trading progresses Despite various restrictions, India emerged as SriitsLanka’s taking place.over This the is anyears. important development for Sri Lanka in itshas efforts to diversify export largest, and look most towards balanced,regional trading markets partner, with substantial of both exports imports basket and like India whichlevels are showing strong and growth and faster recovery from theimportant global downturn, whilefor Sri Sri Lanka’s Western markets taking place. This is an development Lankatraditional in its efforts to diversify itsremain export basket and towards regional markets like India arethe showing strong growth and in a state of look fragile recovery.

The key opportunity is towhich tap into large and dynamic Indian faster recovery from the globalthe downturn, while Sri broader Lanka’s traditional markets market, by moving beyond ISFTA towards economic Western integration.

The remain CEPA, implemented with recovery. proper regulatory mechanismsis in order accommodate the disparity in a state of fragile The key opportunity to tap intotothe large and dynamic Indian market, by beyond the ISFTA towards opportunity broader economic integration.

CEPA, between the moving countries, will provide a tremendous for closer economic The integration implemented with proper and regulatory mechanisms to accommodate the disparity between the two countries, can be seen as a modelinoforder large and small country integration in producing a "win-win" between the countries, situation. will provide a tremendous opportunity for closer economic integration between the two countries, and can be seen as a model of large and small country integration in producing a "win-win" situation.

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See Department of Commerce, India, at www.commerce.nic.in.

29 30

See Department of Commerce, India, at www.commerce.nic.in.

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Agencies to Contact in Relation to the ISFTA SRI LANKA Department of Commerce 4th Floor, "Rakshana Mandiraya", 21, Vauxhall Street, Colombo 02.

Sri Lanka.

Tel: +94-11-2329733 Fax: +94-11-2382490/+94-11-2430233 Email: fortrade@doc.gov.lk Website: http://www.doc.gov.lk/web/index.php Sri Lanka Customs Times Building, Colombo 01.

Sri Lanka.

Tel: +94-11-2421141, +94-11-2445147 Fax: +94-11-2446364 Email: dgc@customs.gov.lk Website: http://www.customs.gov.lk/ The Ceylon Chamber of Commerce 50, Navam Mawatha, Colombo 02.

Sri Lanka.

Tel: +94-11- 2421745-7, 2329143, 5588800 Fax: +94-11- 2437477, 2449352, 2381012 Email: info@chamber.lk Website: www.chamber.lk/ National Chamber of Commerce of Sri Lanka N.C.C.S.L. Headquarters Building, 450, D.R. Wijewardana Mawatha, Colombo 10.

Sri Lanka.

Tel: +94-11-2689600/5374801/5374803 Fax: +94-11-2689603 Website: http://www.nccsl.lk/home

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India-Sri Lanka FreeFree Trade Agreement India-Sri Lanka Trade Agreement

Board of Investment of Sri Lanka Level 26, West Tower, World Trade Center, Colombo 01.

Sri Lanka.

Tel: +94-11-2427060, 2434403-5 Fax: +94-11-2422407 Email: infoboi@boi.lk Website: www.investsrilanka.com/ Sri Lanka Export Development Board 42, Navam Mawatha, Colombo 02.

Sri Lanka.

Tel: +94 11 2300705-11 Fax: +94 11 2300715 Website: http://www.srilankabusiness.com/ High Commission of India, Colombo 36-38, Galle Road, Colombo 03.

Sri Lanka.

Tel: +94-11-2327587 / 2422788 / 2421605 Fax: 2446403 / 2448166 E-mail: com.colombo@mea.gov.in and com.colombo@gmail.com Website: www.hcicolombo.org/ Sri Lanka Tea Board 574, Galle Road, Colombo 03.

Sri Lanka.

Tel: +94 -11 -2582236 / 2583687 / 2587386 Fax: +94-11-2589132 Email: teaboard@pureceylontea.com Website: www.pureceylontea.com/

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INDIA Export Inspection Council of India (Corporate Office) 3rd Floor - NDYMCA Cultural Centre Building, 1, Jaisingh Road, New Delhi - 110 001.

India.

Tel: +91 – 11 – 23341263 / 23748189 , 23365540 Fax: 011 - 23748024 Email: eic@eicindia.gov.in Website: http://www.eicindia.gov.in/eic/index1.htm Director (FT/SA) Department of Commerce Ministry of Commerce and Industry, Udyog Bhawan, New Delhi - 110011.

India.

Tel: +91-11-23062261 Fax: +91-11-23063418 Email: indira.murthy@nic.in Website: http://www.commerce.nic.in High Commission of Sri Lanka in India 27, Kautilya Marg, Chanakyapuri, New Delhi - 110021.

India.

Tel: +91-11-2301 0201-3 and 23017498 Fax: +91-11-2379 3604 Email: lankacomnd@mea.gov.lk and lankacomnd@gmail.com Website: www.newdelhi.mission.gov.lk/

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List of References 1.

Board of Investment of Sri Lanka, Existing Investments: Investment from India, [http://www.boi.lk/existing_india.asp]

2.

Central Bank of Sri Lanka, Annual Report, Various Issues. Colombo: Central Bank of Sri Lanka.

3.

de Mel, Deshal, 2008, India-Sri Lanka: Comprehensive Partnership Agreement, World Trade Net Business Briefing. [http://www.economicswebinstitute.org/essays/cepaindiasrilanka.pdf].

4.

de Mel, Deshal, 2009, “Indo-Lanka Trade Agreement: Performance and Prospects” in Economic Review, International Trade and Some Issues of Sri Lanka, 35(5, 6), pp. 23-28.

(August/September 2009).

5.

Data obtained for the Department of Commerce of Sri Lanka, 2012.

6.

Department of Commerce, Government of India, Indo-Lanka Free Trade Agreement. [http://commerce.nic.in/ilfta.htm]

7.

Department of Commerce of Sri Lanka, Bilateral Affairs: Indo-Sri Lanka Free Trade Agreement. [http://www.doc.gov.lk/web/index.php?option=com_content&view=article&id=62%3Abila teral-affairs&catid=38%3Aservices&Itemid=75&lang=en]

8.

Export Development Board, 2012, Export Performance Indicators. Colombo: Export Development Board.

9.

Jayaratne, Suwendrani and Anushka Wijesinha, 2010, “10 Years of the IS-FTA: Overview of Indo-Lanka Trade”, IPS Blog: Talking Economics. [http://ipslk.blogspot.com/2010/03/10years-of-is-fta-overview-of-indo.html#more]

10.

Jayasuriya, Sisira, and Dushni Weerakoon, 2001, “India-Sri Lanka Trade and Investment Links” in P. Shome (ed.), India and Economic Cooperation in South Asia, Indian Council for Research on International Economic Relations, New Delhi.

11.

Kelegama, S., 2010, Presentation on “Looking Back - Rationale for the ILFTA: Objectives and Expectations.” [http://www.ips.lk/news/newsarchive/2010/news2010.html]

12.

Kelegama, S. 2009, “India-Sri Lanka Bilateral FTA: Sri Lankan Perspective on Emerging Issues.” [www.networkideas.org/ideasact/dec09/pdf/Saman_Kelegama.pdf]

13.

Kumar, N., et al., 2008, “SAARC Regional Study on Potential for Trade in Services under SAFTA,” in Study on Intra-regional Trade and Investment in South Asia, Manila: Asian Development Bank.

14.

Maheshwari, B.B, 1987, “India and Sri Lanka: Economic Relations,” Delhi: Agam Prakashan.

15.

Panchamukhi, V.R., V.L. Rao and Nagesh Kumar, 1993, “Indo-Sri Lanka Economic Cooperation.” New Delhi: Interest Publications.

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16.

Reserve Bank of India, Handbook of Statistics on Indian Economy: 2011-12. [http://www.rbi.org.in/scripts/AnnualPublications.aspx?head=Handbook%20of%20Statisti cs%20on%20Indian%20Economy]

17.

Samarajiva, Rohan and Priyanwada Herath, 2008, 1.2 Trillion Dollar GDP, 1.1 billion People: How Best Can we Grow with India?, Pathfinder Foundation. [http://www.lirneasia.net/wpcontent/uploads/2009/01/india_sanvada_202.pdf]

18.

Sri Lanka Deputy High Commission in Chennai, Commercial Division, 2011, Testing of Foods - Imported to India.

19.

Taneja, Nisha, Arpita Mukherjee, Sanath Jayanetti and Tilani Jayawardane, 2004, "Indo-Sri Lanka Trade in Services: FTA II and Beyond,” Indian Council for Research on International Economic Relations. Working Paper No. 145.

20.

The Island. 2012. “Indian Boost for Lankan Textiles.” September http://www.island.lk/index.php?page_cat=article-details&page=articledetails&code_title=61879.

21.

Wanigaratne, R.A.M.C. 1991. “Indo-Sri Lanka Economic Cooperation” in Kodikara, S. (ed.)

Dilemmas of Indo-Sri Lanka Relations, Bandaranaike Centre for International Studies, Colombo.

22.

Weerakoon, Dushni and Jayanthi Thennakoon, 2007, “India-Sri Lanka FTA: Lessons for SAFTA,” CUTS International. [www.thecommonwealth.org/.../IndiaSri%20Lanka%20FTA--Lessons%20for%20SAFTA--Final.pdf]

23.

World Bank, 2009, World Development Report, Washington D.C: World Bank.

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India-Sri LankaLanka Free Free Trade Agreement India-Sri Trade Agreement

Annex 1 Indo-Sri Lanka Free Trade Agreement (http://commerce.nic.in/ilfta.htm) FREE TRADE AGREEMENT BETWEEN THE REPUBLIC OF INDIA AND THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA

PREAMBLE The Government of the Republic of India and the Government of the Democratic Socialist Republic of Sri Lanka, (hereinafter referred to as the "Contracting Parties").

CONSIDERING that the expansion of their domestic markets, through economic integration, is a vital prerequisite for accelerating their processes of economic development.

BEARING in mind the desire to promote mutually beneficial bilateral trade.

CONVINCED of the need to establish and promote free trade arrangements for strengthening intra-regional economic cooperation and the development of national economies.

FURTHER RECOGNIZING that progressive reductions and elimination of obstacles to bilateral trade through a bilateral free trade agreement (hereinafter referred to as "The Agreement") would contribute to the expansion of world trade.

HAVE agreed as follows:

Article I Objectives 1.

2.

The Contracting Parties shall establish a Free Trade Area in accordance with the provisions of this Agreement and in conformity with relevant provisions of the General Agreement on Tariff and Trade, 1994.

The objectives of this Agreement are: (i)

To promote through the expansion of trade the harmonious development of the economic relations between India and Sri Lanka.

(ii)

To provide fair conditions of competition for trade between India and Sri Lanka.

(iii) In the implementation of this Agreement the Contracting Parties shall pay due regard to the principle of reciprocity. (iv) To contribute in this way, by the removal of barriers to trade, to the harmonious development and expansion of world trade.

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Article II Definitions For the purpose of this agreement: 1.

"Tariffs" means basic customs duties included in the national schedules of the Contracting Parties.

2.

"Products" means all products including manufactures and commodities in their raw, semiprocessed and processed forms.

3.

"Preferential Treatment" means any concession or privilege granted under this Agreement by a Contracting Party through the elimination of tariffs on the movement of goods.

4.

"The Committee" means the Joint Committee referred to in Article XI.

5.

"Serious Injury" means significant damage to domestic producers, of like or similar products resulting from a substantial increase of preferential imports in situations which cause substantial losses in terms of earnings, production or employment unsustainable in the short term. The examination of the impact on the domestic industry concerned shall also include an evaluation of other relevant economic factors and indices having a bearing on the state of the domestic industry of that product.

6.

"Threat of serious injury" means a situation in which a substantial increase of preferential imports is of a nature so as to cause "Serious injury" to domestic producers, and that such injury, although not yet existing is clearly imminent. A determination of threat of serious injury shall be based on facts and not on more allegations, conjecture, or remote or hypothetical possibility.

7.

"Critical circumstances" means the emergence of an exceptional situation where massive preferential imports are causing or threatening to cause "serious injury" difficult to repair and which calls for immediate action.

Article III Elimination of Tariffs The Contracting Parties hereby agree to establish a Free Trade Area for the purpose of free movement of goods between their countries through elimination of tariffs on the movement of goods in accordance with the provisions of Annexures A & B which shall form an integral part of this Agreement.

Article IV General Exceptions

India-Sri Lanka Free Trade Agreement

Nothing in this Agreement shall prevent any Contracting Party from taking action and adopting measures, which it considers necessary for the protection of its national security, the protection of public morals, the protection of human, animal or plant life and health, and the protection of articles 36 of artistic, historic and archaeological value, as is provided for in Articles XX and XXI of the General Agreement on Tariff and Trade, 1994.

36

Article V National Treatment

public morals, the protection of human, animal or plant life and health, and the protection of articles of artistic, historic and archaeological value, as is provided for in Articles XX and XXI of the General Agreement on Tariff and Trade, 1994.

India-Sri Lanka Free Trade Agreement

Article V National Treatment The Contracting Parties affirm their commitment to the principles enshrined in Article III of GATT 1994.

Article VI State Trading Enterprises 1.

Nothing in this Agreement shall be construed to prevent a Contracting Party from maintaining or establishing a state trading enterprise as understood in Article XVII of General Agreement on Tariff and Trade, 1994.

2.

Each Contracting Party shall ensure that any state enterprise that it maintains or establishes acts in a manner that is not inconsistent with the obligations of the Contracting Parties, under this Agreement and accords non-discriminatory treatment in the import from and export to the other Contracting Party.

Article VII Rules of Origin 1.

Products covered by the provisions of this Agreement shall be eligible for preferential treatment provided they satisfy the Rules of Origin as set out in Annexure C to this Agreement which shall form an integral part of this Agreement.

2.

For the development of specific sectors of the industry of either Contracting Party, lower value addition norms for the products manufactured or produced by those sectors may be considered through mutual negotiations.

Article VIII Safeguard Measures 1. Ifofany product, which is the subject of preferential treatment under this Agreement, is imported Institute Policy Studies of Sri Lanka

into the territory of a Contracting Party in such a manner or in such quantities as to cause or threaten to cause, serious injury in the importing Contracting Party, the importing Contracting Party may, with prior consultations except in critical circumstances, suspend provisionally 37 without discrimination the preferential treatment accorded under the Agreement.

2.

When action has been taken by either Contracting Party in terms of paragraph I of this Article, it shall simultaneously notify the other Contracting Party and the Joint Committee established in terms of Article XI. The Committee shall enter into consultations with the concerned Contracting Party and endeavor to reach mutually acceptable agreement to remedy the situation. Should the consultations in the Committee fail to resolve the issue within sixty days, the party affected by such action shall have the right to withdraw the preferential treatment.

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Article IX

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Party may, with prior consultations except in critical circumstances, suspend provisionally without discrimination the preferential treatment accorded under the Agreement.

2.

When action has been taken by either Contracting Party in terms of paragraph I of this Article, it shall simultaneously notify the other Contracting Party and the Joint Committee established in terms of Article XI. The Committee shall enter into consultations with the concerned Contracting Party and endeavor to reach mutually acceptable agreement to remedy the situation. Should the consultations in the Committee fail to resolve the issue within sixty days, the party affected by such action shall have the right to withdraw the preferential treatment.

Article IX Domestic Legislation The Contracting Parties shall be free to apply their domestic legislation to restrict imports, in cases where prices are influenced by unfair trade practices like subsidies or dumping. Subsidies and dumping shall be understood to have the same meaning as in the General Agreement on Tariff and Trade, 1994 and the relevant WTO Agreements.

Article X Balance of Payment Measures 1.

Notwithstanding the provisions of this Agreement, any Contracting Party facing balance of payments difficulties may suspend provisionally the preferential treatment as to the quantity and value of merchandise permitted to be imported under the Agreement. When such action has taken place, the Contracting Party, which initiates such action shall simultaneously notify the other Contracting Party.

2.

Any Contracting Party, which takes action according to paragraph 1 of this Article, shall afford, upon request from the other Contracting Party, adequate opportunities for consultations with a view to preserving the stability of the preferential treatment provided under this Agreement.

Article XI Joint Committee 1.

A Joint Committee shall be established at Ministerial level. The Committee shall meet at least once a year to review the progress made in the implementation of this Agreement and to ensure that benefits of trade expansion emanating from this Agreement accrue to both Contracting Parties equitably. The Committee may set up Sub-Committees and/or Working Groups as considered necessary.

2.

In order to facilitate cooperation in customs matters, the Contracting Parties agree to establish a Working Group on customs related issues including harmonization of tariff headings. The Working Group shall meet as often as required and shall report to the Committee on its deliberations.

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India-Sri Lanka Free Trade Agreement

3.

The Committee shall accord adequate opportunities for consultation on representations made by any Contracting Party with respect to any matter affecting the implementation of the Agreement. The Committee shall adopt appropriate measures for settling any matter arising from such representations within 6 months of the representation being made. Each Contracting Party shall implement such measures immediately.

4.

The Committee shall nominate one apex chamber of trade and industry in each country as the nodal chamber to represent the views of the trade and industry on matters relating to this

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India-Sri Lanka Free Trade Agreement

Working Group shall meet as often as required and shall report to the Committee on its deliberations.

3.

The Committee shall accord adequate opportunities for consultation on representations made by any Contracting Party with respect to any matter affecting the implementation of the Agreement. The Committee shall adopt appropriate measures for settling any matter arising from such representations within 6 months of the representation being made. Each Contracting Party shall implement such measures immediately.

4.

The Committee shall nominate one apex chamber of trade and industry in each country as the nodal chamber to represent the views of the trade and industry on matters relating to this Agreement.

Article XII Consultations 1.

2.

Each Contracting Party shall accord sympathetic consideration to and shall afford adequate opportunity for, consultations regarding such representations as may be made by the other Contracting Party with respect to any matter affecting the operation of this Agreement.

The Committee may meet at the request of a Contracting Party to consider any matter for which it has not been possible to find a satisfactory solution through consultations under paragraph 1 above.

Article XIII Settlement of Disputes 1.

Any dispute that may arise between commercial entities of the Contracting Parties shall be referred for amicable settlement to the nodal apex chambers. Such references shall, as far as possible, be settled through mutual consultations by the Chambers. In the event of an amicable solution not being found, the matter shall be referred to an Arbitral Tribunal for a binding decision. The Tribunal shall be constituted the Joint Committee in consultation with the relevant Arbitration Bodies in the two countries.

2.

Any dispute between the Contracting Parties regarding the interpretation and application of the provisions of this Agreement or any instrument adopted within its framework shall be amicably settled through negotiations failing which a notification may be made to the Committee by any Institute of Policy of Sri Lanka one of theStudies Contracting Parties.

Article XIV Duration and Termination of Agreement This Agreement shall remain in force until either Contracting Party terminates this Agreement by giving six months written notice to the other of its intention to terminate the Agreement.

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Article XV Amendments The Agreement may be modified or amended through mutual agreement of the Contracting Parties.

Proposals for such modifications or amendments shall be submitted to the Joint Committee and upon acceptance by the Joint Committee, shall be approved in accordance with the applicable legal

39

Duration and Termination of Agreement This Agreement shall remain in force until either Contracting Party terminates this Agreement by giving six months written notice to the other of its intention to terminate the Agreement.

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Article XV Amendments The Agreement may be modified or amended through mutual agreement of the Contracting Parties.

Proposals for such modifications or amendments shall be submitted to the Joint Committee and upon acceptance by the Joint Committee, shall be approved in accordance with the applicable legal procedures of each Contracting Party. Such modifications or amendments shall become effective when confirmed through an exchange of diplomatic notes and shall constitute an integral part of the Agreement.

Provided however that in emergency situations, proposals for modifications may be considered by the Contracting Parties and if agreed, given effect to through an exchange of diplomatic notes.

Article XVI Annexures to be finalized Annexure D(i) and D(ii) (Negative Lists of India and Sri Lanka respectively), E (Items on which India has undertaken to give 100% tariff concession on coming into force of the Agreement) and F (Items on which Sri Lanka has undertaken to give 100% tariff concession on the coming into force of the Agreement) shall be finalized within a period of 60 days of the signing of this Agreement. All the Annexures shall form an integral part of the Agreement.

Article XVII Entry into Force The Agreement shall enter into force on the thirtieth day after the Contracting Parties hereto have notified each other that their respective constitutional requirements and procedures have been completed.

In witness where of the undersigned, duly authorised thereto by their respective Governments, have India-Sri Lanka Free Trade Agreement signed this Agreement.

India-Sri Lanka Free Trade Agreement

Done in duplicate at New Delhi this 28th day of December 1998 in two originals in the English 40 language.

Done in duplicate at New Delhi this 28th day of December 1998 in two originals in the English Sd/Sd/language.

For the Government of the For the Government of the Democratic Socialist Republic of India Republic of Sri Lanka Sd/Sd/For the Government of the Republic of India

For the Government of the Democratic Socialist Republic of Sri Lanka

Annexure – ‘A’ Annexure – ‘A’ Concessions offered by India 40

Concessions offered byshall Indiagrant duty free access to all exports from Sri Lanka in respect The Government of India of items freely importable into India, except on items listed in Annex D of this Agreement, in accordance with the phaseshall out schedule detailed below:to all exports from Sri Lanka in respect The Government of India grant duty free access

Sd/For the Government of the Republic of India

Sd/For the Government of the Democratic Socialist Republic of Sri Lanka

India-Sri Lanka Free Trade Agreement

Annexure – ‘A’ Concessions offered by India The Government of India shall grant duty free access to all exports from Sri Lanka in respect of items freely importable into India, except on items listed in Annex D of this Agreement, in accordance with the phase out schedule detailed below: 1. Upon entry into force of the Agreement :a. Zero duty access for the items in Annexure ‘E’ b. 50% margin of preference on the remaining items except on items listed in Annexure D. Concessions on items in Chapters 51 to 56, 58 to 60 and 63 shall be restricted to 25%.

2.

The margin of preference on the items mentioned in (b) above shall be increased to 100% in two stages within three years of the coming into force of the Agreement, except for the textiles items referred to in 1(b) above.

Annexure – ‘B’ Concessions offered by Sri Lanka Government of Sri Lanka shall provide tariff concessions on exports from India to Sri Lanka in respect of items freely importable into Sri Lanka, as detailed below:1. Zero duty for the items in Annex ‘F’ – I, upon entering into force of the Agreement.

2. 50% margin of preference for the items in Annex ‘F’ – II, upon coming into force of the Agreement. The margin of preference in respect of these items shall be deepened to 70%, 90% and 100%, respectively, at the end of the first, second and third year of the entry into force of the Agreement.

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3. For the remaining items except those in Annex ‘D’, the tariffs shall be brought down by not less than 35% before the expiry of three years and 70% before the expiry of the sixth year and 100% before the expiry of eight years, from the date of entry into force of the 41 Agreement.

Annexure – ‘C’ Rules of Origin 1. Short title/commencement These rules may be called the rules of Determination of Origin of Goods under the Free Trade Agreement between the Democratic Socialistic Republic of Sri Lanka and the 41 Republic of India.

2. Application These rules shall apply to products consigned from the territory of either of the

year and 100% before the expiry of eight years, from the date of entry into force of the Agreement.

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Annexure – ‘C’ Rules of Origin 1. Short title/commencement These rules may be called the rules of Determination of Origin of Goods under the Free Trade Agreement between the Democratic Socialistic Republic of Sri Lanka and the Republic of India.

2. Application These rules shall apply to products consigned from the territory of either of the Contracting Parties.

3. Determination of Origin No product shall be deemed to be the produce or manufacture of either country unless the conditions specified in these rules are complied with in relation to such products, to the satisfaction of the appropriate Authority.

4. Claim at the time of importation The importer of the product shall, at the time of importation: a. make a claim that the products are the produce or manufacture of the country from which they are imported and such products are eligible for preferential treatment under the Agreement, and b. produce the evidence specified in these rules.

5. Originating products Products covered by the Agreement imported into the territory of a Contracting Party from another Contracting Party which are consigned directly within the meaning of rule 9 hereof, shall be eligible for preferential treatment if they conform to the origin requirement under any one of the following conditions: a. Products wholly produced or obtained in the territory of the exporting Contracting Party as defined in rule 6; or b. Products not wholly produced or obtained in the territory of the exporting Contracting Party, provided that the said products are eligible under rule 7 or rule 8.

6. Wholly produced or obtained Within the meaning of rule 5(a), the following shall be considered as wholly produced or obtained in the territory of the exporting Contracting Party: a. raw or mineral products extracted from its soil, its water or its seabed; b. vegetable products harvested there; 42

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India-Sri Lanka FreeFree Trade Agreement India-Sri Lanka Trade Agreement

c. animals born and raised there; d. products obtained from animals referred to in clause (c) above; e. products obtained by hunting or fishing conducted there; f.

products of sea fishing and other marine products from the high seas by its vessels3,4;

g. products processed and/or made on board its factory ships exclusively from products referred to in clause (f) above4,5; h. used articles collected there, fit only for the recovery of raw materials; i.

waste and scrap resulting from manufacturing operations conducted there;

j.

products extracted from the seabed or below seabed which is situated outside its territorial waters, provided that it has exclusive exploitation rights;

k. goods produced there exclusively from the products referred to in clauses (a) to (j) above.

7. Not wholly produced or obtained a. Within the meaning of rule 5(b), products worked on or processed as a result of which the total value of the materials, parts or produce originating from countries other than the Contracting Parties or of undetermined origin used does not exceed 65% of the f.o.b. value of the products produced or obtained and the final process of manufacture is performed within the territory of the exporting Contracting Party shall be eligible for preferential treatment, subject to the provisions of clauses (b), (c), (d) and (e) of rule 7 and rule 8. b. Non-originating materials shall be considered to be sufficiently worked or processed when the product obtained is classified in a heading, at the four digit level, of the Harmonised Commodity Description and Coding System different from those in which all the non-originating materials used in its manufacture are classified. c. In order to determine whether a product originates in the territory of a Contracting Party, it shall not be necessary to establish whether the power and fuel, plant and equipment, and machines and tools used to obtain such products originate in third countries or not. d. The following shall in any event be considered as insufficient working or processing to confer the status of originating products, whether or not there is a change of heading: 1. Operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations).

2. Simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting up; 3.

(i) changes of packing and breaking up and assembly of consignments, (ii) simple slicing, cutting and repacking or placing in bottles, flasks, bags, boxes, fixing on cards or boards, etc., and all other simple packing operations.

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Lanka

4. the affixing of marks, labels or other like distinguishing signs on products or their packaging; 5. simple mixing of products, whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid down in these Rules to enable them to be considered as originating products; 6. simple assembly of parts of products to constitute a complete product; 7. a combination of two or more operations specified in (a) to (f); 8. slaughter of animals. e. The value of the non-originating materials, parts or produce shall be: i.

The c.i.f. value at the time of importation of the materials, parts or produce where this can be proven; or

ii.

The earliest ascertainable price paid for the materials, parts or produce of undetermined origin in the territory of the Contracting Parties where the working or processing takes place.

8. Cumulative rules of origin In respect of a product, which complies with the origin requirements provided in rule 5(b) and is exported by any Contracting Party and which has used material, parts or products originating in the territory of the other Contracting Party, the value addition in the territory of the exporting Contracting Party shall be not less than 25 per cent of the f.o.b. value of the product under export subject to the condition that the aggregate value addition in the territories of the Contracting Parties is not less than 35 per cent of the f.o.b. value of the product under export.

9. Direct consignment The following shall be considered to be directly consigned from the exporting country to the importing country: a. If the products are transported without passing through the territory of any country other than the countries of the Contracting Parties. b. The products whose transport involves transit through one or more intermediate countries with or without transshipment or temporary storage in such countries; provided that i.

the transit entry is justified for geographical reason or by considerations related exclusively to transport requirements;

ii.

the products have not enteredt into trade or consumption there; and

iii.

the products have not undergone any operation there otherLanka thanFree unloading and India-Sri Trade Agreement reloading or any operation required to keep them in good condition.

10. Treatment of packing When determining the origin of products, packing should be considered as forming a whole with the product it contains. However, packing may be treated separately if the national legislation so requires.

4411. Certificate of origin

Products eligible for a Certificate of origin in the form annexed shall support preferential treatment issued by an authority designated by the Government of the exporting country 44 and notified to the other country in accordance with the certification procedures to be devised and approved by both the Contracting Parties.

12. Prohibitions

10. Treatment of packing When determining the origin of products, packing should be considered as forming a whole with the product it contains. However, packing may be treated separately if the India-Sri Lanka Free Trade Agreement national legislation so requires.

11. Certificate of origin Products eligible for a Certificate of origin in the form annexed shall support preferential treatment issued by an authority designated by the Government of the exporting country and notified to the other country in accordance with the certification procedures to be devised and approved by both the Contracting Parties.

12. Prohibitions Either country may prohibit importation of products containing any inputs originating from States with which it does not have economic and commercial relations.

13. Co-operation between contracting parties a. The Contracting Parties will do their best to co-operate in order to specify origin of inputs in the Certificate of origin. b. The Contracting Parties will take measures necessary to address, to investigate and, where appropriate, to take legal and/or administrative action to prevent circumvention of this Agreement through false declaration concerning country of origin or falsification of original documents. c. Both the Contracting Parties will co-operate fully, consistent with their domestic laws and procedures, in instances of circumvention or alleged circumvention of the Agreement to address problems arising from circumvention including facilitation of joint plant visits and contacts by representatives of both Contracting Parties upon request and on a case – by – case basis. d. If either Party believes that the rules of origin are being circumvented, it may request consultation to address the matter or matters concerned with a view to seeking a mutually satisfactory solution. Each party will hold such consultations promptly.

14. Review These rules may be reviewed as and when necessary upon request of either Contracting Party and may be open to such modifications as may be agreed upon.

Notes: 1. Includes mineral fuels, lubricants and related materials as well as mineral or metal ores 2. Includes agricultural and forestry products 3. "Vessels" shall refer to fishing vessels engaged in commercial fishing, registered in the country of the Contracting Party and operated by a citizen or citizens of the Contracting Party or partnership, corporation or association, duly registered in such country, at least Institute of Policy Studies of Sri Lanka 60 per cent of equity of which is owned by a citizen or citizens and/or Government of such Contracting Party or 75 per cent by citizens and/or Governments of the Contracting Parties. However, the products taken from vessels, engaged in commercial fishing under45 Bilateral Agreements which provide for chartering/leasing of such vessels and/or sharing of catch between Contracting Party will also be eligible or preferential treatment.

4. In respect of vessels or factory ships operated by Government agencies, the requirements of flying the flag of the Contracting Party do not apply.

5. For the purpose of this Agreement, the term "factory ship" means any vessel, as defined, used for processing and/or making on board products exclusively from those products 45 referred to in clause (f) of Rule 6.

6. Cumulation as implied by Rule 8 means that only products which have acquired originating status in the territory of one Contracting Party may be taken into account

Parties. However, the products taken from vessels, engaged in commercial fishing under Bilateral Agreements which provide for chartering/leasing of such vessels and/or sharing Institute of Policy Studies of Sri Lanka of catch between Contracting Party will also be eligible or preferential treatment.

4. In respect of vessels or factory ships operated by Government agencies, the requirements of flying the flag of the Contracting Party do not apply.

5. For the purpose of this Agreement, the term "factory ship" means any vessel, as defined, used for processing and/or making on board products exclusively from those products referred to in clause (f) of Rule 6.

6. Cumulation as implied by Rule 8 means that only products which have acquired originating status in the territory of one Contracting Party may be taken into account when used as inputs for a finished product eligible for preferential treatment in the territory of the other Contracting Party.

46

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India-Sri LankaFree Free Trade Trade Agreement India-Sri Lanka Agreement

Annex 2 India’s Negative List under the ISFTA S. No 1 2 3 4 5 6 7 8 9

Description

HS Code 080111 080119 220300 220410 220421 220429 220430 220510 220590

10 11 12 13 14 15 16 17 18 19 20 21 22 23

Coconuts, desiccated Other - in shell, fresh (coconut) Beer made from malt Champagne and sparkling wine Wine (not sparkling); grape must with by alcohol in: <=2l containers Wine (not sparkling); grape must with alcohol in: >=2l containers Other grape must, nes Vermouth 'in containers, 2L or less Other wine Other fermented beverages (e.g. cider, perry, mead); mixtures of fermented beverages nes Undenatured ethyl alcohol, of alcoholic strength >=80% Ethyl alcohol and other spirits Spirits from distilled grape wine or marc Whiskeys Rum and tafia Gin and geneva Vodka Liqueurs and cordials Other coconut base arrack Waste, parings and scrap, of polymers of ethylene Waste, parings and scrap, of polymers of styrene Waste, parings and scrap, of polymers of vinyl chloride Waste, parings and scrap, of other plastics, nes

24

Monofilament >1mm, rods... and profile shapes, of polymers of ethylene

391610

25

Monofilament >1mm, rods..., etc, of polymers of vinyl chloride

391620

26 27 28

Monofilament >1mm, rods... and profile shapes, of other plastics, nes Artificial guts of hardened proteins or cellulosic materials Tubes, pipes and hoses, rigid, of polymers of ethylene

391690 391710 391721

29 30 31 32 33

Tubes of polymers of propylene length =<150mm & inner diameter=<2.2mm & outer 3.2mm Tubes, pipes and hoses, rigid, of polymers of vinyl chloride Tubes, pipes and hoses, rigid, of other plastics, nes Flexible tubes, pipes and hoses, with a burst pressure >=27.6mpa Tubes, pipes and hoses, not reinforced, without fittings, nes

391722 391723 391729 391731 391732

34 35 36

Tubes, pipes and hoses, not reinforced, with fittings attached, nes Shrink wrap film in tube form Fittings, for tubes, pipes and hoses, of plastic

391733 391739 391740

37 38

Floor... coverings of polymers of vinyl chloride, in rolls or tiles Floor, wall or ceiling coverings of plastics, nes, in rolls or tiles

391810 391890

39

Self-adhesive tape, plates, strip..., in rolls, width =<20cm

391910

40

Solar controlled shatter proof safety window film in rolls width<184cm....

391990

220600 220710 220720 220820 220830 220840 220850 220860 220870 220890 391510 391520 391530 391590

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Description

HS Code

41

Of polymers of ethylene - metallised

392010

42 43 44 45 46 47 48

Of polymers of propylene - unlaminated and or unprinted oriented/cast polypropalene Of polymers of styrene - of a thickness < 2mm Containing by weight not less than 6% of plasticisers Shrink wrap film Of poly metallised Other - metallised Of polycarbonates - unlaminated and or unprinted

392020 392030 392043 392049 392051 392059 392061

49 50 51 52 53

Of polythylene terephthalate - unlaminated and or unprinted Of unsaturated polyesters - unlaminated and or unprinted Of other polyesters - unlaminated and or unprinted Of a regenerated cellulose - of regenerated cellulose printed Of vulcanised fibre - metallised

392062 392063 392069 392071 392072

54

Plates..., of cellulose acetate, not reinforced, etc

392073

55 56 57 58 59 60 61 62 63 64 65 66 67

Of other cellulose derivatives - of cellulose nitrate plasicised Of Polyvinyl butyral - Metallised Plates..., of polyamides, not reinforced, etc Of amino resins - metallised Of Phenolic resins - metallised Of silicone - of hardened proteins Of polymers of styrene - of polystyrene < 2 mm in thickness Cellular plates, strips... of polymers of vinyl chloride Cellular plates, strips... of polymers of polyurethanes Of regenerated cellulose - printed Of other plastics - of phenoplastics Of other plastics Baths, shower-baths and wash-basins, of plastics

392079 392091 392092 392093 392094 392099 392111 392112 392113 392114 392119 392190 392210

68

Lavatory seats and covers of plastics

392220

69

Bidets, lavatory pans... and other sanitary ware of plastics, nes

392290

70

Boxes, cases, crates ... - containers imported for the packing of gems and jewellery

392310

71

Sacks and bags (incl. cones) of polymers of ethylene

392321

72

Sacks and bags (incl. cones) of other plastics (excl. ethylene)

392329

73

Carboys, bottles, flasks and similar articles of plastics

392330

74

Spools, cops, bobbins and similar supports of plastics

392340

75

Other pre formed shrink capsules

392350

76

Articles for the packing of goods, of plastics, nes

392390

77

Tableware and kitchenware of plastics

392410

78

Teats for feeding bottles

392490

79

Reservoirs... and similar containers, capacity >300 l, of plastics

392510

India-Sri Lanka Free Trade Agreement India-Sri Lanka Free Trade Agreement

S. No

Description

HS Code

80 81 82 83

Doors, windows and their frames and thresholds for doors, of plastics Shutters, blinds and similar articles and parts, of plastics Builders' ware of plastics, nes Office or school supplies - Electronic duplicator stensils

392520 392530 392590 392610

84 85 86

Articles of apparel and clothing accessories - life jackets, gloves Fittings for furniture, coachwork or the like of plastics Statuettes and other ornamental articles of plastics

392620 392630 392640

87 88 89

Rawl plugs, colostomy and urinery bags, automatic water drinkers for the poultry industry Natural rubber... - centrifuged rubber Smoked sheets

392690 400110 400121

90

Technically specified natural rubber, in primary forms or in plates, etc

400122

91

Other - Sole crepe rubber, pale crepe, brown crepe, scrap crepe

400129

92

Balata,gutta-percha,guayule,chicle and similar natural gems.

400130

93

Reclaimed rubber in primary forms or in plates, sheets or strip

400300

94 95 96

Waste, ... - scrap of unhardened rubber obtained from rejected or wornout tyres & cuttin Compoundwith carbon black or silica - With carbon black Rubber solutions; dispersions, unvulcanized, nes

400400 400510 400520

97 98 99 100 101 102 103

Plates, sheets and strip of unvulcanized, compounded rubber, nes Compounded rubber, unvulcanized, in primary forms Camel-back strips for retreading rubber tyres Other forms and articles of unvulcanized rubber, nes Vulcanized rubber thread and cord Plates, sheets and strip of cellular vulcanized rubber Rods and profile shapes of cellular vulcanized rubber, nes

400591 400599 400610 400690 400700 400811 400819

104

Plates, sheets and strip of non-cellular, vulcanized rubber(excl. hard)

400821

105 106 107 108 109 110 111 112 113 114

Rods and profile shapes of non-cellular, vulcanized rubber (excl. hard) Retreaded tyres of a kind used on motor cars Retreaded tyres of a kind used on busses / lorries Retreaded tyres of a kind used on air craft Other Used new pneumatic tyres Solid tyres Articles of vulcanized rubber of cellular rubber Floor coverings and mats of vulcanized rubber, non-cellular Erasers, of vulcanized rubber

400829 401211 401212 401213 401219 401220 401290 401610 401691 401692

115

Gaskets,...-of textile machinery falling under HS 84.44, 84.45,84.46, 84.47, & 84.48

401693

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50

Description

HS Code

116 117

Boat or dock fenders, of vulcanized rubber Inflatable articles, of vulcanized rubber, nes

401694 401695

118

Being parts of textile machinery falling under headings 84.44,84.45,84.46,84.47 & 84.48

401699

119 120 121 122 123 124 125 126 127 128 129 130 131

Hard rubber (eg. ebonite) in all forms; articles of hard rubber Mats, matting and screens of vegetable materials Vegetable plaiting material... in sheet form Plaiting materials (excl. vegetable), in sheet form Articles of vegetable plaiting materials, articles of loofah Articles of plaiting materials (excl. of vegetable material) Toilet... similar paper, in rolls or sheets Corrugated paper and paperboard, in rolls or sheets Carbon or similar copying papers, in rolls or sheets Tarred, bituminized or asphalted paper and paperboard Self-adhesive paper and paperboard Other Envelopes of paper or paperboard

401700 460120 460191 460199 460210 460290 480300 480810 480910 481110 481141 481149 481710

132 133 134 135 136 137 138 139 140

Letter cards, plain postcards and correspondance cards of paper...

Boxes, etc, of paper or paperboard containing paper stationery Printed paper or paperboard labels of all kinds Paper or paperboard labels of all kinds (excl. printed) Trays, dishes, plates and cups, etc, of paper or paperboard Silk-worm coCoOns suitable for reeling Raw silk (not thrown) Silk waste, not carded or combed Silk waste, carded or combed

481720 481730 482110 482190 482360 500100 500200 500310 500390

141 142 143 144 145 146

Silk yarn (excl. spun from silk waste), not put up for retail sale Yarn spun from silk waste, not put up for retail sale Silk yarn, put up for retail sale; silk-worm gut Woven fabrics of noil silk Woven fabrics of silk, containing >=85% silk or of silk waste Printed woven fabrics, containing <85% silk

500400 500500 500600 500710 500720 500790

147 148 149 150 151 152 153 154 155

Bristle fibre twisted, not twisted, bleached and dyed (Raw of Coconut) Moulded coir products for use in horticulture (Other of coconut) Coir yarn Geo textiles High tenacity yarn of nylon or other polyamides High tenacity yarn of polyesters, nprs Textured yarn, of nylon or other polyamides, =<5tex, nprs Textured yarn, of nylon or other polyamides, >50tex, nprs Textured yarn of polyesters, nprs

530511 530519 530810 531100 540210 540220 540231 540232 540233

156 157 158

Single yarn of nylon or other polyamides, with =<50turns/m, nprs of polyesters,partially oriented Single yarn of polyesters, nes, with =<50turns/m, nprs

540241 540242 540243

159 160

Single yarn of nylon or other polyamides, with >50turns/m, nprs Single yarn of polyesters, with >50turns/m, nprs

540251 540252

India-Sri Lanka Free Trade Agreement India-Sri Lanka Free Trade Agreement

S. No

Description

HS Code

161 162 163 164 165 166 167 168

Multiple or cabled yarn of nylon or other polyamides, nprs Multiple or cabled yarn of polyesters, nprs Synthetic monofilament of >=67decitex Strip and the like of synthetic textile materials Synthetic filament tow of polyesters Acrylic or modacrylic Synthetic staple fibres, of polyesters, not carded, etc Acrylic or modacrylic synthetic staple fibres, not carded, etc

540261 540262 540410 540490 550120 550130 550320 550330

169 170 171 172

Waste of synthetic fibre, (incl. noils, yarn waste and garnetted stock) Synthetic staple fibres, of polyesters, carded, etc Acrylic or modacrylic synthetic staple fibres, carded, etc Other - imported for the manufacture of fishing nets

550510 550620 550630 560790

173 174 175

Articles of yarn, strip, etc, twine, cordage, rope or cables, nes Carpets and other textile floor coverings, of wool..., knotted Other textile materials - Coir carpets and rugs, jute carpets

560900 570110 570190

176 177 178 179 180 181 182 183 184

Kelem, schumacks, karamanie and other similar hand-woven rugs Floor coverings of coconut fibres (COIR) - mats and rugs, mattings Pile floor coverings of wool..., woven, not made up Pile floor coverings of man-made textiles, woven, not made up Other textile materials - Jute carpets Pile floor coverings of wool..., woven, made up Pile floor coverings of man-made textiles, woven, made up Pile floor coverings of other textiles, woven, made up, nes Non-pile floor coverings of wool...woven, not made up

570210 570220 570231 570232 570239 570241 570242 570249 570251

185

Non-pile floor coverings of man-made textiles, woven, not made up

570252

186 187

Non-pile floor coverings of other textiles, woven, not made up, nes Non-pile floor coverings of wool..., woven, made up

570259 570291

188

Non-pile floor coverings of man-made textiles, woven, made up

570292

189 190 191 192 193 194 195 196 197 198 199

Non-pile floor coverings of textile materials, woven, made up, nes Tufted floor coverings of wool or of fine animal hair Tufted floor coverings of nylon or other polyamides Tufted floor coverings of man-made textile materials, nes Other textile materials - Jute carpets Carpet tiles =<0.3m2, of felt, not tufted or flocked Other - jute carpets Other carpets and other textile floor coveings, nes Men's or boys' coats, etc, of wool..., knitted or crocheted Men's or boys' coats, etc, of cotton, knitted or crocheted Men's or boys' coats, etc, of man-made fibres, knitted or crocheted

570299 570310 570320 570330 570390 570410 570490 570500 610110 610120 610130

200 201 202

Men's or boys' coats, etc, of other textiles, knitted or crocheted Woman's or girls' coats,etc, of wool..., knitted or crocheted Woman's or girls' coats, etc, of cotton, knitted or crocheted

610190 610210 610220

203

Woman's or girls' coats, etc, of man-made fibres, knitted or crocheted

610230

204

Woman's or girls' coats, etc, of other textiles, knitted or crocheted

610290

205 206

Men's or boys' suits of wool or fine animal hair, knitted or crocheted Men's or boys' suits of synthetic fibres, knitted or crocheted

610311 610312

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S. No

52

52

Description

HS Code

207

Men's or boys' suits of other textiles, nes, knitted or crocheted

610319

208 209

Men's or boys' ensembles of wool or fine hair, knitted or crocheted Men's or boys' ensembles of cotton, knitted or crocheted

610321 610322

210

Men's or boys' ensembles of synthetic fibres, knitted or crocheted

610323

211

Men's or boys' ensembles of other textiles, nes, knitted or crocheted

610329

212

Men's or boys' jackets and blazers of wool..., knitted or crocheted

610331

213

Men's or boys'jackets and blazers of cotton, knitted or crocheted

610332

214

Men's or boys' jackets... of synthetic fibres, knitted or crocheted

610333

215 216 217

Men's or boys' jackets... of other textiles, nes, knitted or crocheted Men's or boys' trousers, etc, of wool..., knitted or crocheted Men's or boys' trousers, etc, of cotton, knitted or crocheted

610339 610341 610342

218

Men's or boys' trousers, etc, of synthetic fibres, knitted or crocheted

610343

219

Men's or boys' trousers, etc, of other textiles, knitted or crocheted

610349

220 221 222

Women's or girls' suits of wool or fine hair, knitted or crocheted Women's or girls' suits of cotton, knitted or crocheted Women's or girls' suits of synthetic fibres, knitted or crocheted

610411 610412 610413

223 224 225

Women's or girls' suits of other textiles, nes, knitted or crocheted Women's or girls' ensembles, of wool..., knitted or crocheted Women's or girls' ensembles, of cotton, knitted or crocheted

610419 610421 610422

226 227 228 229

Women's or girls' ensembles, of synthetic fibres, knitted or crocheted Women's or girls' ensembles, of other textiles, knitted or crocheted Women's or girls'jackets, of wool..., knitted or crocheted Women's or girls' jackets, of cotton, knitted or crocheted

610423 610429 610431 610432

230

Women's or girls' jackets, of synthetic fibres, knitted or crocheted

610433

231 232 233 234 235 236 237 238

Woman's or girls' jackets, of other textiles, knitted or crocheted Dresses of wool or fine animal hair, knitted or crocheted Dresses of cotton, knitted or crocheted Dresses of synthetic fibres, knitted or crocheted Dresses of artificial fibres, knitted or crocheted Dresses of other textile material, nes, knitted or crocheted Skirts and divided skirts of wool or fine hair, knitted or crocheted Skirts and divided skirts of cotton, knitted or crocheted

610439 610441 610442 610443 610444 610449 610451 610452

239 240

Skirts and divided skirts of synthetic fibres, knitted or crocheted Skirts and divided skirts of other textiles, nes, knitted or crocheted

610453 610459

241

Women's or girls' trousers, etc, of wool..., knitted or crocheted

610461

242

Women's or girls' trousers, etc, of cotton, knitted or crocheted

610462

243

Women's or girls' trousers, etc, of synthetic, knitted or crocheted

610463

244 245

Women's or girls' trousers, etc, of other textile, knitted or crocheted Men's or boys' shirts of cotton, knitted or crocheted

610469 610510

246

Men's or boys' shirts of man-made fibres, knitted or crocheted

610520

247

Men's or boys' shirts of other textiles, nes, knitted or crocheted

610590

248

Women's or girls' blouses, etc, of cotton, knitted or crocheted

610610

249

Women's or girls' blouses, etc, of man-made fibres, knitted or crocheted

610620

250

Women's or girls' blouses, etc, of other textiles nes, knitted or crocheted

610690

India-Sri Lanka Free Trade Agreement India-Sri Lanka Free Trade Agreement

S. No

Description

HS Code

251

Men's or boys' underpants and briefs of cotton, knitted or crocheted

610711

252

Men's or boys' underpants, etc, of man-made fibres, knitted or crocheted

610712

253 254

Men's or boys' underpants, etc, of other textiles nes, knitted or crocheted Men's or boys' pyjamas of cotton, knitted or crocheted

610719 610721

255

Men's or boys' pyjamas of man-madefibres, knitted or crocheted

610722

256

Men's or boys' pyjamas of other textiles, nes, knitted or crocheted

610729

257

Men's or boys' dressing gowns, etc, of cotton, knitted or crocheted

610791

258

Men's or boys' dressing gowns, of man-made fibres, knitted or crocheted

610792

259 260 261

Men's or boys' dressing gowns, of other textiles,nes, knitted or crocheted Women's or girls' slips, etc, of man-made fibres, knitted or crocheted Women's or girls' slips, etc, of other textiles,nes, knitted or crocheted

610799 610811 610819

262

Women's or girls' briefs and panties of cotton, knitted or crocheted

610821

263

Women's or girls' briefs, etc, of man-made fibres, knitted or crocheted

610822

264

Women's or girls' briefs, etc, of other textiles,nes, knitted or crocheted

610829

265

Women's or girls' nighties..., etc, of cotton, knitted or crocheted

610831

266

Women's or girls' pyjamas, etc, of man-made fibres, knitted or crocheted

610832

267

Women's or girls' nighties, etc, of other textiles, knitted or crocheted

610839

268

Women's or girls' dressing gowns..., of cotton, knitted or crocheted

610891

269

Women's or girls' dressing gowns of man-made fibre, knitted or crocheted

610892

270

Women's or girls' dressing gowns of other textiles,nes, knitted or crocheted

610899

271

T-shirts, singlets and other vests, of cotton, knitted or crocheted

610910

272 273

T-shirts, singlets, etc, of other textiles, nes, knitted or crocheted Jerseys, pullovers, etc, of wool..., knitted or crocheted

610990 611011

274 275 276

Jerseys, pullovers, etc, of Kashmir goats.., knitted or crocheted Other Jerseys, pullovers, etc, of cotton, knitted or crocheted

611012 611019 611020

277 278

Jerseys, pullovers, etc, of man-made fibres, knitted or crocheted Jerseys, pullovers, etc, of other textiles,nes, knitted or crocheted

611030 611090

279 280 281

Babies' garments, etc, of wool or fine animal hair, knitted or crocheted Babies' garments, etc, of cotton, knitted or crocheted Babies' garments, etc, of synthetic fibres, knitted or crocheted

611110 611120 611130

282 283 284 285 286

Babies' garments, etc, of other textiles,nes, knitted or crocheted Track-suits of cotton, knitted or crocheted Track-suits of synthetic fibres, knitted or crocheted Track-suits of other textiles,nes, knitted or crocheted Ski-suits, knitted or crocheted

611190 611211 611212 611219 611220

287

Men's or boys' swimwear of synthetic fibres, knitted or crocheted

611231

288

Men's or boys' swimwear of other textiles,(excl. synthetic) knitted or crocheted

611239

289 290

Women's or girls' swimwear of synthetic fibres, knitted or crocheted Women's or girls' swimwear of other textiles,(excl. synthetic) knitted or crocheted

611241 611249

291

Garments made up of knitted or crocheted fabrics of 59.03, 59.06, 59.07

611300

292 293 294

Garments of wool or fine animal hair, knitted or crocheted, nes Garments of cotton, knitted or crocheted, nes Garments of man-made fibres, knitted or crocheted, nes

611410 611420 611430

53

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HS Code

295

Garments of other textiles, knitted or crocheted, nes

611490

296

Panty hose, etc, of synthetic fibres, <67 decitex, knitted or crocheted

611511

297

Panty hose, etc, of synthetic fibres, >=67decitex, knitted or crocheted

611512

298

Panty hose and tights of other textiles, nes, knitted or crocheted

611519

299

Women's hosiery of synthetic fibres, <67decitex, knitted or crocheted

611520

300 301

Of wool or fine animal hair - knee and ankle guards,elastic or rubberised Of cotton - knee and ankle guards,elastic or rubberised

611591 611592

302

Of synthetic fibres - knee and ankle guards,elastic or rubberised

611593

303

Of other textile materials - knee and ankle guards,elastic or rubberised

611599

305 306

Gloves, mittens and mitts, impregnated... with plastics or rubber,knitted or crocheted Gloves, mittens and mitts, of wool..., knitted or crocheted Gloves, mittens and mitts, of cotton, knitted or crocheted

611610 611691 611692

307 308

Gloves, mittens and mitts, of synthetic fibres, knitted or crocheted Gloves, mittens and mitts, of other textiles, knitted or crocheted

611693 611699

309 310 311 312 313 314 315 316

Shawls, scarves, mufflers, mantillas, veils, etc, knitted or crocheted Ties, bow ties and cravats, knitted or crocheted Other accessories - knee and ankle guards Parts of garments or clothing accessories, knitted or crocheted Men's or boys' overcoats, etc, of wool or fine animal hair Men's or boys' overcoats, etc, of cotton Men's or boys' overcoats, etc, of man-made fibres Men's or boys' overcoats, etc, of other textiles, nes

611710 611720 611780 611790 620111 620112 620113 620119

317 318

Men's or boys' anoraks, wind-cheaters, etc, of wool or fine animal hair Men's or boys' anoraks, wind-cheaters, etc, of cotton

620191 620192

319

Men's or boys' anoraks, wind-cheaters, etc, of man-made fibres

620193

320 321 322 323 324 325 326

Men's or boys' anoraks, wind-cheaters, etc, of other textiles, nes Woman's or girls' overcoats, etc, of wool or fine animal hair Woman's or girls' overcoats, etc, of cotton Woman's or girls' overcoats, etc, of man-made fibres Woman's or girls' overcoats, etc, of other textiles, nes Woman's or girls' anoraks, wind-cheaters, etc, of wool...

Woman's or girls' anoraks, wind-cheaters, etc, of cotton

620199 620211 620212 620213 620219 620291 620292

327

Woman's or girls' anoraks, wind-cheaters, etc, of man-made fibres

620293

328 329 330 331 332 333 334 335 336 337

Woman's or girls' anoraks, wind-cheaters, etc, of other textiles, nes Men's or boys' suits of wool or fine animal hair Men's or boys' suits of synthetic fibres Men's or boys' suits of other textiles, nes Men's or boys' ensembles of wool or fine animal hair Men's or boys' ensembles of cotton Men's or boys' ensembles of synthetic fibres Men's or boys' ensembles of other textiles, nes Men's or boys' jackets and blazers of wool or fine animal hair Men's or boys' jackets and blazers of cotton

620299 620311 620312 620319 620321 620322 620323 620329 620331 620332

304

54

Description

India-Sri Lanka Free Trade Agreement India-Sri Lanka Free Trade Agreement

S. No

Description

HS Code

338 339

Men's or boys' jackets and blazers of synthetic fibres Men's or boys' jackets and blazers of other textiles, nes

620333 620339

340 341 342 343 344 345 346 347 348 349 350 351

Men's or boys' trousers, breeches, etc, of wool or fine animalhair Men's or boys' trousers, breeches, etc, of cotton Men's or boys' trousers, breeches of synthetic fibres Men's or boys' trousers, breeches of other textiles, nes Women's or girls' suits of wool or fine animal hair Women's or girls' suits of cotton Women's or girls' suits of synthetic fibres Women's or girls' suits of other textiles, nes Women's or girls' ensembles of wool or fine animal hair Women's or girls' ensembles of cotton Women's or girls' ensembles of synthetic fibres Women's or girls' ensembles of other textiles, nes

620341 620342 620343 620349 620411 620412 620413 620419 620421 620422 620423 620429

352 353 354 355 356 357 358 359 360 361 362 363 364

Women's or girls' jackets and blazers of wool or fine animal hair Women's or girls' jackets and blazers of cotton Women's or girls' jackets and blazers of synthetic fibres Women's or girls' jackets and blazers of other textiles, nes Dresses of wool or fine animal hair Dresses of cotton Dresses of synthetic fibres Dresses of artificial fibres Dresses of other textiles, nes Skirts and divided skirts of wool or fine animal hair Skirts and divided skirts of cotton Skirts and divided skirts of synthetic fibres Skirts and divided skirts of other textiles, nes

620431 620432 620433 620439 620441 620442 620443 620444 620449 620451 620452 620453 620459

365 366 367

Women's or girls' trousers, breeches, etc, of wool or fine animal hair Women's or girls' trousers, breeches, etc, of cotton Women's or girls' trousers, breeches, etc, of synthetic fibres

620461 620462 620463

368 369 370 371 372 373

Women's or girls' trousers, breeches, etc, of other textiles, nes Men's or boys' shirts of wool or fine animal hair Men's or boys' shirts of cotton Men's or boys' shirts of man-made fibres Men's or boys' shirts of other textiles, nes Women's or girls' blouses, shirts, etc, of silk or silk waste

620469 620510 620520 620530 620590 620610

374 375 376 377 378

Women's or girls' blouses, shirts, etc, of wool or fine animal hair Women's or girls' blouses, shirts, etc, of cotton Women's or girls' blouses, shirts, etc, of man-made fibres Women's or girls' blouses, shirts, etc, of other textiles, nes Men's or boys' underpants and briefs of cotton

620620 620630 620640 620690 620711

379 380 381

Men's or boys' underpants and briefs of textile materials, nes Men's or boys' nightshirts and pyjamas of cotton Men's or boys' nightshirts and pyjamas of man-made fibres

620719 620721 620722

382

Men's or boys' nightshirts and pyjamas of textile materials, nes

620729

383

Of cotton:T-shirts,singlets and other vests knitted or crocheted

620791

55

55

Institute of Policy Studies of Sri Lanka Institute of Policy Studies of Sri Lanka

S. No

56

56

Description

HS Code

384

Of man-made fibres:T-shirts,singlets and other vests knitted or crocheted

620792

385 386 387 388

Of other textile materials:t-shirts,singlets and other vests knitted or crocheted Slips and petticoats of man-made fibres Slips and petticoats of other textiles, nes Women's or girls' nightdresses and pyjamas of cotton

620799 620811 620819 620821

389 390 391 392

Women's or girls' nightdresses and pyjamas of man-made fibres Women's or girls' nightdresses and pyjamas of textile materials, nes Women's or girls' dressing gowns, panties, etc, of cotton Women's or girls' dressing gowns, panties, etc, of man-made fibres

620822 620829 620891 620892

393 394 395 396 397 398

Women's or girls' dressing gowns, panties, etc, of other textiles, nes Babies' garments and clothing accessories of wool or fine animal hair Babies' garments and clothing accessories of cotton Babies' garments and clothing accessories of synthetic fibres Babies' garments and clothing accessories of other textiles, nes Garments, made up of fabrics of 56.02 or 56.03

620899 620910 620920 620930 620990 621010

399 400 401

Garments of 6201.11 to 19, made up of fabrics of 59.03, 59.06 or59.07 Garments of 6202.11 to 19, made up of fabrics of 59.03, 59.06 or 59.07 Men's or boys' garments made up of fabrics of 59.03, 59.06 or 59.07

621020 621030 621040

402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431

Women's or girls' garments made up of fabrics of 59.03, 59.06 or 59.07 Men's or boys' swimwear Women's or girls' swimwear Ski suits Men's or boys' garments of wool or fine animal hair, nes Men's or boys' garments of cotton, nes Men's or boys' garments of man-made fibres, nes Men's or boys' garments of other textiles, nes Women's or girls' garments of wool or fine animal hair Sarees Sarees Sarees Brassieres Girdles and panty-girdles Corselettes Corsets, braces, garters, suspenders and similar articles Handkerchiefs of silk or silk waste Handkerchiefs of cotton Handkerchiefs of other textiles, nes Shawls, scarves, mufflers, mantillas, veils, etc, of silk or silk waste Shawls, scarves, mufflers, mantillas, veils, etc, of wool...

Shawls, scarves, mufflers, mantillas, veils, etc, of synthetic fibres Shawls, scarves, mufflers, mantillas, veils, etc, of artificial fibres Shawls, scarves, mufflers, mantillas, veils, etc, of other textiles, nes Ties, bow ties and cravats of silk or silk waste Ties, bow ties and cravats of man-made fibres Ties, bow ties and cravats of other textiles, nes Gloves, mittens and mitts Clothing accessories, nes Parts of garments or clothing accessories, nes

621050 621111 621112 621120 621131 621132 621133 621139 621141 621142 621143 621149 621210 621220 621230 621290 621310 621320 621390 621410 621420 621430 621440 621490 621510 621520 621590 621600 621710 621790

India-Sri Lanka Trade Agreement India-Sri India-Sri Lanka Lanka FreeFree Free Trade Trade Agreement Agreement

Annex Annex 3 3 SriSri Lankaâ&#x20AC;&#x2122;s Lankaâ&#x20AC;&#x2122;s Negative Negative ListList under under ISFTA ISFTA S. No S. No Description Description 1 2 3 4

1 2 3 4

5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45

5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45

HS HS Code Code

PurePure bredbred breeding breeding animals: animals: LiveLive horses,asses, horses,asses, mules mules andand hinnieshinniesOther Other LiveLive bovine bovine animals, animals, other other thanthan pure-bred pure-bred breeding breeding animals animals LiveLive swine swine weighing weighing <50kg <50kg (excl. (excl. pure-bred pure-bred breeding) breeding)

010110 010110 010190 010190 010290 010290 010391 010391

LiveLive swine swine weighing weighing >=50kg >=50kg (excl. (excl. pure-bred pure-bred breeding) breeding) Sheep:other Sheep:other thanthan purepure bredbred breeding breeding animals animals Goats:other Goats:other thanthan purepure bredbred breeding breeding animals animals Fowls Fowls of the of species the species Gallus Gallus domesticus domesticus : : Turkeys: Turkeys: Other: Other: LiveLive fowls fowls of species of species gallus gallus domesticus, domesticus, weighing weighing >185g >185g but but <2000g <2000g LiveLive fowls fowls of species of species gallus gallus domesticus, domesticus, weighing weighing >2000g >2000g other other Fresh Fresh or chilled or chilled bovine bovine carcasses carcasses andand halfhalf carcasses carcasses Fresh Fresh or chilled or chilled unboned unboned bovine bovine meat meat (excl. (excl. carcasses) carcasses) Fresh Fresh or chilled or chilled boneless boneless bovine bovine meat meat Frozen Frozen bovine bovine carcasses carcasses andand halfhalf carcasses carcasses Frozen Frozen unboned unboned bovine bovine meat meat (excl. (excl. carcasses) carcasses) Frozen Frozen boneless boneless bovine bovine meat meat Fresh Fresh or chilled or chilled swine swine carcasses carcasses andand halfhalf carcasses carcasses Fresh Fresh or chilled or chilled unboned unboned hams, hams, shoulders shoulders andand cutscuts thereof thereof of swine of swine Fresh Fresh or chilled or chilled swine swine meat, meat, nes nes (unboned) (unboned) Frozen Frozen swine swine carcasses carcasses andand halfhalf carcasses carcasses Frozen Frozen swine swine meat, meat, nes nes Fresh Fresh or chilled or chilled lamb lamb carcasses carcasses andand halfhalf carcasses carcasses Fresh Fresh or chilled or chilled sheep sheep carcasses carcasses andand halfhalf carcasses carcasses (excl. (excl. lamb) lamb) Fresh Fresh or chilled or chilled unboned unboned meat meat of sheep of sheep Fresh Fresh or chilled or chilled boneless boneless meat meat of sheep of sheep Frozen Frozen lamb lamb carcasses carcasses andand halfhalf carcasses carcasses Frozen Frozen sheep sheep carcasses carcasses andand halfhalf carcasses carcasses (excl.lamb) (excl.lamb) Frozen Frozen unboned unboned meat meat of sheep of sheep Frozen Frozen boned boned meat meat of sheep of sheep Fresh, Fresh, chilled chilled or frozen or frozen goatgoat meat meat Meat Meat of horses, of horses, asses, asses, mules mules or hinnies, or hinnies, fresh, fresh, chilled chilled or frozen or frozen Fresh Fresh or chilled or chilled edible edible bovine bovine offaloffal Frozen Frozen bovine bovine tongues tongues Other Other Live, Live, Fresh Fresh or chilled or chilled Fresh Fresh or chilled or chilled edible edible swine swine offaloffal Frozen Frozen swine swine livers livers Frozen Frozen edible edible swine swine offaloffal (excl. (excl. livers) livers) Fresh Fresh or chilled or chilled edible edible offaloffal of sheep, of sheep, goats, goats, horses... horses...

Frozen Frozen edible edible offaloffal of sheep, of sheep, goats, goats, horses... horses...

Fresh Fresh or chilled or chilled whole whole chickens chickens Frozen Frozen whole whole chickens chickens Fresh Fresh or chilled or chilled cutscuts andand offaloffal of chickens of chickens

010392 010392 010410 010410 010420 010420 010511 010511 010512 010512 010519 010519 010592 010592 010593 010593 010599 010599 020110 020110 020120 020120 020130 020130 020210 020210 020220 020220 020230 020230 020311 020311 020312 020312 020319 020319 020321 020321 020329 020329 020410 020410 020421 020421 020422 020422 020423 020423 020430 020430 020441 020441 020442 020442 020443 020443 020450 020450 020500 020500 020610 020610 020621 020621 020629 020629 020630 020630 020641 020641 020649 020649 020680 020680 020690 020690 020711 020711 020712 020712 020713 020713

57 57

57

Institute of Policy Studies of Sri Lanka

Institute Institute of Policy of Policy Studies Studies of Sri of Sri Lanka Lanka

S. No S. No Description Description 46 47 48 49 50 51 52 53 54 55 56 57

46 47 48 49 50 51 52 53 54 55 56 57

58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78

58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78

79 79 80 81 82 83 84 85 86 87 88 89 90 91

58 58

58

80 81 82 83 84 85 86 87 88 89 90 91

Frozen Frozen cutscuts andand offal offal of chicken of chicken Fresh Fresh or chilled or chilled whole whole turkeys turkeys Frozen Frozen whole whole turkeys turkeys Fresh Fresh or chilled or chilled cutscuts andand offal offal of turkeys of turkeys Frozen Frozen cutscuts andand offal offal of turkeys of turkeys Fresh Fresh or chilled or chilled whole whole ducks, ducks, geese geese or guinea or guinea fowls fowls Frozen Frozen whole whole ducks, ducks, geese geese or guinea or guinea fowls fowls Fresh Fresh or chilled or chilled fatty fatty livers livers of ducks, of ducks, geese geese or guinea or guinea fowls fowls Fresh Fresh or chilled or chilled cutscuts andand offal offal of ducks, of ducks, geese geese or guinea or guinea fowls fowls (excl. (excl. fatty fatty livers) livers) Frozen Frozen cutscuts andand offal offal of ducks, of ducks, geese geese or guinea or guinea fowls fowls PigPig andand poultry poultry fat,fat, notnot rendered/extracted, rendered/extracted, fresh, fresh, chilled, chilled, frozen, frozen, salted... salted... or smoked or smoked Fresh Fresh or chilled or chilled trout(Salmo trout(Salmo trutta, trutta, Onc'mykiss, Onc'mykiss, clarki,aguabonita,gilae,apache clarki,aguabonita,gilae,apache &chryso) &chryso) Fresh Fresh or chilled or chilled pacific(Onc'spp pacific(Onc'spp nes)atlantic(Salmo nes)atlantic(Salmo salar)and salar)and danube danube salmon(Hucho salmon(Hucho hucho) hucho) Fresh Fresh or chilled or chilled salmonidae salmonidae (excl. (excl.

0302.11 0302.11 andand 0302.12) 0302.12) Fresh Fresh or chilled or chilled halibut halibut Fresh Fresh or chilled or chilled plaice plaice Fresh Fresh or chilled or chilled solesole Fresh Fresh or chilled or chilled flatflat fishfish (excl. (excl. halibut, halibut, plaice plaice andand sole) sole) Fresh Fresh or chilled or chilled albacore albacore or longfinned or longfinned tunas tunas Fresh Fresh or chilled or chilled yellowfin yellowfin tunas tunas Bigeye Bigeye tunas tunas bluefin bluefin tunas tunas southern southern bluefin bluefin tunas tunas Fresh Fresh or chilled or chilled tunas, tunas, nesnes Fresh Fresh or chilled or chilled codcod (excl. (excl. livers livers andand roes) roes) Fresh Fresh or chilled or chilled sardines, sardines, brisling brisling or sparts or sparts Fresh Fresh or chilled or chilled haddock haddock Fresh Fresh or chilled or chilled coalfish coalfish Fresh Fresh or chilled or chilled mackerel mackerel Fresh Fresh or chilled or chilled dogfish dogfish andand other other sharks sharks Fresh Fresh or chilled or chilled eelseels Fresh Fresh or chilled or chilled fish, fish, nesnes Fresh Fresh or chilled or chilled fishfish livers livers andand roes roes Frozen Frozen pacific pacific salmon salmon (Onc'nerka,gorbuscha,keta, (Onc'nerka,gorbuscha,keta, tschawytscha,kisutch,masou tschawytscha,kisutch,masou &rhodurus)-&rhodurus)-sockeye sockeye salmon salmon ( red ( red salmon) salmon) Frozen Frozen pacific pacific salmon salmon (Onc'nerka,gorbuscha,keta, (Onc'nerka,gorbuscha,keta, tschawytscha,kisutch,masou tschawytscha,kisutch,masou &rhodurus)-&rhodurus)-other other Frozen Frozen trout trout (Salmo (Salmo trutta, trutta, Onc'mykiss,clarki, Onc'mykiss,clarki, aguabonita,gilae,apache aguabonita,gilae,apache & chrysogaster) & chrysogaster) Frozen Frozen atlantic atlantic andand danube danube salmon salmon Frozen Frozen salmonidae salmonidae (excl. (excl. pacific, pacific, atlantic, atlantic, danube danube salmon salmon andand trout) trout) Frozen Frozen halibut halibut Frozen Frozen plaice plaice Frozen Frozen solesole Frozen Frozen flatflat fishfish (excl. (excl. halibut, halibut, plaice plaice andand sole) sole) Frozen Frozen albacore albacore or longfinned or longfinned tunas tunas Frozen Frozen yellowfin yellowfin tunas tunas Frozen Frozen skipjack skipjack or stripe-bellied or stripe-bellied bonito bonito Frozen Frozen Bigeye Bigeye tunas tunas

HSHS Code Code 020714 020714 020724 020724 020725 020725 020726 020726 020727 020727 020732 020732 020733 020733 020734 020734 020735 020735 020736 020736 020900 020900 030211 030211 030212 030212 030219 030219 030221 030221 030222 030222 030223 030223 030229 030229 030231 030231 030232 030232 030234 030234 030235 030235 030236 030236 030239 030239 030250 030250 030261 030261 030262 030262 030263 030263 030264 030264 030265 030265 030266 030266 030269 030269 030270 030270 030311 030311 030319 030319 030321 030321 030322 030322 030329 030329 030331 030331 030332 030332 030333 030333 030339 030339 030341 030341 030342 030342 030343 030343 030344 030344

India-Sri Lanka Free Trade Agreement India-Sri India-Sri Lanka Lanka FreeFree Trade Trade Agreement Agreement

S. No S. No Description Description

HS HS Code Code

92 92 93 93 94 94 95 95 96 96 97 97 98 98 99 99 100 100 101 101 102 102 103 103 104 104 105 105 106 106 107 107 108 108 109 109 110 110 111 111 112 112 113 113 114 114 115 115 116 116 117 117 118 118 119 119

Frozen Frozen Bluefin Bluefin tunas tunas Frozen Frozen Southern Southern bluefin bluefin tunas tunas Frozen Frozen tunas, tunas, nes nes Frozen Frozen herrings herrings (excl. (excl. livers livers andand roes) roes) Frozen Frozen cod cod (excl. (excl. livers livers andand roes) roes) Frozen Frozen sardines, sardines, brisling brisling or sprats or sprats Frozen Frozen haddock haddock Frozen Frozen coalfish coalfish Frozen Frozen mackerel mackerel Frozen Frozen dogfish dogfish andand sharks sharks Frozen Frozen eelseels Frozen Frozen sea-bass sea-bass Frozen Frozen hakehake Frozen Frozen fish,fish, nes nes Frozen Frozen fish fish livers livers andand roesroes Fresh Fresh or chilled or chilled fish fish fillets fillets Frozen Frozen fish fish fillets fillets Frozen Frozen fish fish meat meat (excl. (excl. fillets) fillets) Frozen Frozen rockrock lobster lobster andand other other sea crawfish sea crawfish Frozen Frozen lobsters lobsters Frozen Frozen shrimps shrimps andand prawns prawns Frozen Frozen crabs crabs Frozen Frozen crustaceans,(incl.flours, crustaceans,(incl.flours, meals meals andand pellets),fit pellets),fit for human for human consumption consumption nes nes Rock Rock lobster lobster andand other other sea crawfish sea crawfish (excl. (excl. frozen) frozen) Lobsters Lobsters (excl.frozen), (excl.frozen), live live , fresh , fresh or chilled or chilled Shrimps Shrimps andand prawns prawns : : Crabs Crabs (excl.frozen) (excl.frozen) Crustaceans Crustaceans (incl. (incl. flours, flours, meals meals andand pellets), pellets), fit for fit human for human consumption,not consumption,not frozen, frozen, nes nes

030345 030345 030346 030346 030349 030349 030350 030350 030360 030360 030371 030371 030372 030372 030373 030373 030374 030374 030375 030375 030376 030376 030377 030377 030378 030378 030379 030379 030380 030380 030410 030410 030420 030420 030490 030490 030611 030611 030612 030612 030613 030613 030614 030614 030619 030619 030621 030621 030622 030622 030623 030623 030624 030624 030629 030629

120 120 121 121 122 122 123 123 124 124 125 125 126 126 127 127 128 128 129 129 130 130 131 131 132 132 133 133 134 134 135 135 136 136 137 137 138 138 139 139 140 140

Oysters Oysters Scallops, Scallops, live,live, fresh fresh or chilled or chilled Scallops Scallops (excl. (excl. live,live, fresh fresh or chilled) or chilled) Mussels, Mussels, live,live, fresh fresh or chilled or chilled Mussels Mussels (excl. (excl. live,live, fresh fresh or chilled) or chilled) Cuttle Cuttle fish fish andand squid, squid, live,live, fresh fresh or chilled or chilled Cuttle Cuttle fish fish andand squid squid (excl. (excl. live,live, fresh fresh or chilled) or chilled) Octopus Octopus live,live, fresh fresh or chilled or chilled Octopus Octopus (excl. (excl. live,live, fresh fresh or chilled) or chilled) Snails Snails other other thanthan sea snails sea snails Aquatic Aquatic invertebrates invertebrates (excluding (excluding crustaceans),live, crustaceans),live, fresh fresh or chilled,nes or chilled,nes Other Other : : MilkMilk andand cream cream of =<1% of =<1% fat, not fat, not concentrated concentrated or sweetened or sweetened MilkMilk andand cream cream of >1% of >1% but but =<6% =<6% fat, not fat, not concentrated concentrated or sweetened or sweetened MilkMilk andand cream cream of >6% of >6% fat, not fat, not concentrated concentrated or sweetened or sweetened In powder,granules In powder,granules or other or other solidsolid forms forms of a of fatacontent fat content by weight by weight not not exceeding exceeding 1.5%1.5% NotNot containing containing added added sugar sugar or other or other sweetening sweetening matter matter Other Other - Full - Full cream cream milkmilk powder powder withwith overover 26%26% milkmilk fat fat Concentrated Concentrated milkmilk andand cream, cream, unsweetened unsweetened (excl. (excl. in solid in solid form) form) Other Other : : Yogurt Yogurt

030710 030710 030721 030721 030729 030729 030731 030731 030739 030739 030741 030741 030749 030749 030751 030751 030759 030759 030760 030760 030791 030791 030799 030799 040110 040110 040120 040120 040130 040130 040210 040210 040221 040221 040229 040229 040291 040291 040299 040299 040310 040310

59 59

59

Institute of Policy Studies of Sri Lanka

Institute Institute of Policy of Policy Studies Studies of Sri of Lanka Sri Lanka

S. No S. No Description Description 141 141 142 142 143 143 144 144 145 145 146 146 147 147 148 148 149 149 150 150 151 151 152 152 153 153 154 154 155 155 156 156 157 157 158 158 159 159 160 160 161 161

HS HS Code Code 040390 040390 040410 040410 040490 040490 040510 040510 040520 040520 040590 040590 040610 040610 040620 040620 040630 040630 040640 040640 040690 040690 040700 040700 040811 040811 040819 040819 040891 040891 040899 040899 040900 040900 041000 041000 050710 050710 050790 050790 060110 060110

162 162 163 163 164 164 165 165 166 166 167 167

Buttermilk, Buttermilk, curdled curdled milkmilk andand cream, cream, etc (excl. etc (excl. yogurt) yogurt) Whey Whey & modified & modified whey, whey, whether whether or not or not concentrated concentrated or containing or containing sweetening sweetening matter matter Products Products consisting consisting of natural of natural milkmilk constituents, constituents, nes nes Butter Butter Dairy Dairy spreads spreads FatsFats andand oils oils derived derived fromfrom milkmilk (excl. (excl. butter butter andand dairy dairy spreads) spreads) Fresh Fresh (unripened (unripened or uncured)cheese, or uncured)cheese, including including whey whey cheese cheese andand curdcurd Grated Grated or powdered or powdered cheese cheese Processed Processed cheese, cheese, not not grated grated or powdered or powdered Blue-veined Blue-veined cheese cheese Other Other cheese cheese Birds' Birds' eggs, eggs, in shell, in shell, fresh, fresh, preserved preserved or CoOked or CoOked : : Dried Dried egg egg yolks yolks EggEgg yolks yolks (excl. (excl. dried) dried) Dried Dried birds' birds' eggs, eggs, not not in shell in shell Birds' Birds' eggs, eggs, not not in shell in shell (excl. (excl. dried) dried) Natural Natural honey honey Edible Edible products products of animal of animal origin, origin, nes nes Ivory, Ivory, its powder its powder andand waste, waste, unworked unworked Tortoise-shell, Tortoise-shell, whalebone whalebone andand whalebone-hair, whalebone-hair, etc, etc, unworked unworked Bulbs, Bulbs, tubers... tubers... rhizomes rhizomes Bulbs, Bulbs, tubers, tubers, tuberous tuberous roots, roots, corms, corms, crowns crowns andand rhizomes, rhizomes, in growth in growth or inorflower, in flower, chicory chicory plant plant andand roots roots : : Unrooted Unrooted cuttings cuttings andand slipsslips Trees, Trees, shrubs shrubs andand bushes, bushes, grafted grafted or not, or not, of kind of kind which which bearbear edible edible fruitfruit or nuts or nuts Rhododendrons Rhododendrons andand azaleas azaleas Roses Roses Other Other : :

168 168 169 169 170 170 171 171 172 172 173 173 174 174 175 175 176 176 177 177 178 178 179 179 180 180 181 181 182 182 183 183 184 184 185 185 186 186 187 187 188 188

Fresh: Fresh: Dried, Dried, dyed, dyed, bleached bleached or otherwise or otherwise prepared prepared cut flowers cut flowers andand buds buds Mosses Mosses andand lichens lichens for ornamental for ornamental purposes, purposes, fresh, fresh, dried...etc dried...etc Fresh Fresh parts parts of plants, of plants, without without flowers flowers or buds, or buds, for ornamental for ornamental purposes purposes Parts Parts of plants, of plants, without without flowers flowers or buds, or buds, for ornamental for ornamental purposes purposes SeedSeed potatoes potatoes Other Other potatoes, potatoes, fresh fresh or chilled or chilled Tomatoes, Tomatoes, fresh fresh or chilled or chilled Onions Onions andand shallots shallots : : Leeks Leeks andand other other alliaceous alliaceous vegetables, vegetables, nes nes Cauliflowers Cauliflowers andand headed headed broccoli, broccoli, fresh fresh or chilled or chilled Brussels Brussels sprouts, sprouts, fresh fresh or chilled or chilled Other Other cabbages, cabbages, cauliflower, cauliflower, kohlrabi, kohlrabi, kale...etc, kale...etc, fresh fresh or chilled or chilled Cabbage Cabbage lettuce, lettuce, fresh fresh or chilled or chilled Lettuce, Lettuce, fresh fresh or chilled, or chilled, (excl. (excl. cabbage cabbage lettuce) lettuce) Witloof Witloof chicory, chicory, fresh fresh or chilled or chilled Chicory, Chicory, fresh fresh or chilled, or chilled, (excl. (excl. witloof) witloof) Carrots Carrots andand turnips, turnips, fresh fresh or chilled or chilled Beetroot...radishes Beetroot...radishes andand other other similar similar edible edible roots, roots, fresh fresh or chilled or chilled Cucumbers Cucumbers andand gherkins, gherkins, fresh fresh or chilled or chilled : : Peas, Peas, fresh fresh or chilled or chilled

060310 060310 060390 060390 060410 060410 060491 060491 060499 060499 070110 070110 070190 070190 070200 070200 070310 070310 070390 070390 070410 070410 070420 070420 070490 070490 070511 070511 070519 070519 070521 070521 070529 070529 070610 070610 070690 070690 070700 070700 070810 070810

60 60

60

060120 060120 060210 060210 060220 060220 060230 060230 060240 060240 060290 060290

India-Sri Lanka Free Trade Agreement India-Sri India-Sri Lanka Lanka FreeFree Trade Trade Agreement Agreement

S. No S. No Description Description 189 189 190 190 191 191 192 192 193 193 194 194 195 195 196 196 197 197 198 198 199 199 200 200 201 201 202 202 203 203 204 204 205 205 206 206 207 207 208 208 209 209 210 210 211 211 212 212 213 213 214 214 215 215 216 216 217 217 218 218 219 219 220 220 221 221 222 222 223 223 224 224 225 225 226 226 227 227 228 228 229 229 230 230 231 231 232 232 233 233 234 234 235 235 236 236

Beans, Beans, fresh fresh or chilled or chilled Leguminous Leguminous vegetables, vegetables, fresh fresh or chilled, or chilled, nes nes Globe Globe artichokes, artichokes, fresh fresh or chilled or chilled Asparagus, Asparagus, fresh fresh or chilled or chilled Aubergines, Aubergines, fresh fresh or chilled or chilled Celery, Celery, fresh fresh or chilled or chilled Mushrooms Mushrooms of the of genus the genus Agaricus Agaricus , fresh , fresh or chilled or chilled Truffles, Truffles, fresh fresh or chilled or chilled Mushroom Mushroom andand truffles, truffles, fresh fresh or chilled or chilled nes nes Fruits Fruits of genus of genus capiscum capiscum or pimenta, or pimenta, fresh fresh or chilled or chilled Spinach, Spinach, NewNew Zealand Zealand spinach spinach andand orache orache spinach spinach fresh fresh or chilled or chilled Other Other vegetables, vegetables, fresh fresh or chilled, or chilled, nes nes Potatoes, Potatoes, frozen frozen Peas--Shelled Peas--Shelled or unshelled or unshelled peas, peas, frozen frozen Beans--Shelled Beans--Shelled or unshelled or unshelled beans, beans, frozen frozen Leguminous Leguminous vegetables, vegetables, shelled shelled or unshelled, or unshelled, frozen, frozen, nes nes Spinach, Spinach, frozen frozen Sweet Sweet corncorn : : Vegetables, Vegetables, frozen, frozen, nes nes Mixtures Mixtures of vegetables, of vegetables, frozen frozen Olives Olives provisionally provisionally preserved, preserved, not not for immediate for immediate consumption consumption Capers Capers provisionally provisionally preserved, preserved, not not for immediate for immediate consumption consumption Cucumbers Cucumbers andand gherkins gherkins : : Mushrooms Mushrooms of the of genus the genus Agaricus Agaricus provisionally provisionally preserved, preserved, not not for immediate for immediate consumption consumption Truffles Truffles provisionally provisionally preserved, preserved, not not for immediate for immediate consumption consumption Other Other vegetables; vegetables; mixtures mixtures of vegetables of vegetables : : Dried Dried onions onions Dried Dried mushrooms mushrooms andand truffles truffles Wood Wood earsears JellyJelly Fungi Fungi other other dried dried mushrooms mushrooms nes nes Other Other vegetables; vegetables; mixtures mixtures of vegetables: of vegetables: Dried Dried peas, peas, shelled shelled Dried Dried chickpeas, chickpeas, shelled shelled Beans Beans of the of species the species Vigna Vigna mungo mungo (L.) (L.) Hepper Hepper of Vigna of Vigna radiata radiata (L.) (L.) Wilczek Wilczek : : Dried Dried adzuki adzuki beans, beans, shelled shelled Dried Dried kidney kidney beans, beans, incl.incl. white white pea pea beans, beans, shelled shelled Other Other Lentils Lentils : : Dried Dried broad broad beans beans andand horse horse beans, beans, shelled shelled Dried Dried leguminous leguminous vegetables, vegetables, shelled, shelled, nes nes Manioc, Manioc, fresh fresh or dried, or dried, chilled chilled or frozen or frozen Sweet Sweet potatoes, potatoes, fresh fresh or dried, or dried, chilled chilled or frozen or frozen Roots Roots andand tubers tubers withwith highhigh starch starch content, content, fresh fresh or dried,chilled or dried,chilled or frozen or frozen nes nes Coconuts, Coconuts, desiccated desiccated Other Other : : Brazil Brazil nuts, nuts, in shell, in shell, fresh fresh or dried or dried Brazil Brazil nuts, nuts, without without shell, shell, fresh fresh or dried or dried

HS HS Code Code 070820 070820 070890 070890 070910 070910 070920 070920 070930 070930 070940 070940 070951 070951 070952 070952 070959 070959 070960 070960 070970 070970 070990 070990 071010 071010 071021 071021 071022 071022 071029 071029 071030 071030 071040 071040 071080 071080 071090 071090 071120 071120 071130 071130 071140 071140 071151 071151 071159 071159 071190 071190 071220 071220 071231 071231 071232 071232 071233 071233 071239 071239 071290 071290 071310 071310 071320 071320 071331 071331 071332 071332 071333 071333 071339 071339 071340 071340 071350 071350 071390 071390 071410 071410 071420 071420 071490 071490 080111 080111 080119 080119 080121 080121 080122 080122

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Institute Institute of Policy of Policy Studies Studies of Sri of Lanka Sri Lanka

S. No S. No Description Description 237 237 238 238 239 239 240 240 241 241 242 242 243 243 244 244 245 245 246 246 247 247 248 248 249 249 250 250 251 251 252 252 253 253 254 254 255 255 256 256 257 257 258 258 259 259 260 260 261 261 262 262 263 263 264 264 265 265 266 266 267 267 268 268 269 269 270 270 271 271 272 272 273 273 274 274 275 275 276 276 277 277 278 278 279 279 280 280 281 281 282 282 283 283 284 284 285 285

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Cashew Cashew nuts, nuts, in shell,fresh in shell,fresh or dried or dried Cashew Cashew nuts, nuts, without without shell, shell, fresh fresh or dried or dried Almonds Almonds in shell, in shell, fresh fresh or dried or dried Almonds Almonds without without shells, shells, fresh fresh or dried or dried Hazlenuts Hazlenuts in shell, in shell, fresh fresh or dried or dried Hazlenuts Hazlenuts without without shells, shells, fresh fresh or dried or dried Walnuts Walnuts in shell, in shell, fresh fresh or dried or dried Walnuts Walnuts without without shells, shells, fresh fresh or dried or dried Chestnuts, Chestnuts, fresh fresh or dried or dried Pistachio, Pistachio, fresh fresh or dried or dried Other Other Bananas, Bananas, including including plantains, plantains, fresh fresh or dried or dried Figs, Figs, fresh fresh or dried or dried Pineapples, Pineapples, fresh fresh or dried or dried Avocados, Avocados, fresh fresh or dried or dried Mangosteens.

Mangosteens.

Fresh Fresh Oranges, Oranges, fresh fresh or dried or dried Mandarins, Mandarins, clementines, clementines, wilkings...etc, wilkings...etc, fresh fresh or dried or dried Grapefruit, Grapefruit, fresh fresh or dried or dried Lemons Lemons andand limes, limes, fresh fresh or dried or dried Citrus Citrus fruit, fruit, fresh fresh or dried, or dried, nes nes Fresh Fresh grapes grapes Dried Dried grapes grapes Watermelons, Watermelons, fresh fresh Melons, Melons, fresh, fresh, (excl.watermelons) (excl.watermelons) Papaws Papaws (papayas), (papayas), fresh fresh Apples, Apples, fresh fresh Pears Pears andand quinces, quinces, fresh fresh Apricots, Apricots, fresh fresh Cherries, Cherries, fresh fresh Peaches, Peaches, including including nectarines, nectarines, fresh fresh Plums Plums andand sloes, sloes, fresh fresh Strawberries, Strawberries, fresh fresh Raspberries, Raspberries, blackberries, blackberries, mulberries mulberries andand loganberries, loganberries, fresh fresh Black, Black, white white or red or red currants currants andand gooseberries, gooseberries, fresh fresh Cranberries, Cranberries, milberries...etc, milberries...etc, fresh fresh durians durians Other Other : : Strawberries, Strawberries, frozen frozen Raspberries, Raspberries, blackberries...etc, blackberries...etc, frozen frozen Other Other fruitfruit andand nuts, nuts, frozen, frozen, nes nes Cherries, Cherries, provisionally provisionally preserved, preserved, not not for immediate for immediate consumption consumption Dried Dried apricots apricots Dried Dried prunes prunes Dried Dried apples apples Other Other fruitfruit : : Mixtures Mixtures of dried of dried fruitfruit andand nuts, nuts, nes nes PeelPeel of citrus of citrus fruitfruit or melons, or melons, fresh,frozen, fresh,frozen, dried...etc. dried...etc.

NotNot decaffeinated decaffeinated : :

HS HS Code Code 080131 080131 080132 080132 080211 080211 080212 080212 080221 080221 080222 080222 080231 080231 080232 080232 080240 080240 080250 080250 080290 080290 080300 080300 080420 080420 080430 080430 080440 080440 080450 080450 080510 080510 080520 080520 080540 080540 080550 080550 080590 080590 080610 080610 080620 080620 080711 080711 080719 080719 080720 080720 080810 080810 080820 080820 080910 080910 080920 080920 080930 080930 080940 080940 081010 081010 081020 081020 081030 081030 081040 081040 081060 081060 081090 081090 081110 081110 081120 081120 081190 081190 081210 081210 081310 081310 081320 081320 081330 081330 081340 081340 081350 081350 081400 081400 090111 090111

India-Sri Lanka Free Trade Agreement India-Sri India-Sri Lanka Lanka Free Free Trade Trade Agreement Agreement

S. No S. No Description Description 286 286 287 287 288 288 289 289 290 290 291 291 292 292 293 293 294 294 295 295 296 296 297 297 298 298 299 299 300 300 301 301 302 302 303 303 304 304 305 305 306 306 307 307 308 308 309 309 310 310 311 311 312 312 313 313 314 314 315 315 316 316 317 317 318 318 319 319 320 320 321 321 322 322 323 323 324 324 325 325 326 326 327 327 328 328 329 329 330 330 331 331 332 332 333 333

Decaffeinated Decaffeinated : : Roasted Roasted coffee, coffee, not decaffeinated not decaffeinated Roasted, Roasted, decaffeinated decaffeinated coffee coffee Coffee Coffee husks husks and and skins,coffee skins,coffee substitutes substitutes containing containing coffee coffee Green Green tea (not tea (not fermented) fermented) in immediate in immediate packing packing of a of content a content not exceeding not exceeding 3 kg3: kg : Green Green tea,whether tea,whether or not or flavoured, not flavoured, nes nes Black Black tea (fermented) tea (fermented) and and partly partly fermented fermented tea, tea, in immediate in immediate packing packing of a of content a content not not exceeding exceeding 3 kg3: kg : Other Other black black tea (fermented) tea (fermented) and and other other partly partly fermented fermented tea :tea : MatĂŠMatĂŠ Dried Dried pepper pepper (excl. (excl. crushed crushed or ground) or ground) Crused Crused or gound: or gound: Fruits Fruits of the of genus the genus Capsicum Capsicum or oforthe of genus the genus Pimenta, Pimenta, dried dried or curshed or curshed or gound: or gound: Vanilla Vanilla Neither Neither crused crused nor ground nor ground : : Crused Crused or ground or ground : : Cloves Cloves (whole (whole fruit,fruit, cloves cloves and and stems) stems) : : Nutmeg Nutmeg Mace Mace Cardamoms Cardamoms Seeds Seeds of anise of anise or badian or badian Seeds Seeds of coriander of coriander Seeds Seeds of cumin of cumin Seeds Seeds of caraway of caraway Seeds Seeds of fennel; of fennel; juniper juniper berries berries Ginger Ginger Saffron Saffron : : Turmeric Turmeric (Curcuma) (Curcuma) : : thyme; thyme; bay bay leaves leaves : : Curry Curry - In natural - In natural formform Mixtures Mixtures referred referred to intoNote in Note 1(b) 1(b) to this to this Chapter Chapter Other Other : : Durum Durum wheat wheat Other Other Maize Maize seedseed Maize Maize (excl. (excl. seed) seed) RiceRice in the in husk the husk (paddy (paddy or rough) or rough) Husked Husked (brown) (brown) rice rice Semi-milled Semi-milled or wholly or wholly milled milled rice rice Broken Broken rice rice Grain Grain sorghum sorghum Buckwheat Buckwheat Millet Millet : : Canary Canary seedseed Other Other cereal, cereal, nes nes Wheat Wheat or meslin or meslin flourflour Rye Rye flourflour Maize Maize (corn) (corn) flourflour RiceRice flourflour

HS Code HS Code 090112 090112 090121 090121 090122 090122 090190 090190 090210 090210 090220 090220 090230 090230 090240 090240 090300 090300 090411 090411 090412 090412 090420 090420 090500 090500 090610 090610 090620 090620 090700 090700 090810 090810 090820 090820 090830 090830 090910 090910 090920 090920 090930 090930 090940 090940 090950 090950 091010 091010 091020 091020 091030 091030 091040 091040 091050 091050 091091 091091 091099 091099 100110 100110 100190 100190 100510 100510 100590 100590 100610 100610 100620 100620 100630 100630 100640 100640 100700 100700 100810 100810 100820 100820 100830 100830 100890 100890 110100 110100 110210 110210 110220 110220 110230 110230

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S. No S. No Description Description 334 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372 373 374 375 376 377 378 379 380 381 382

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334 Other Other cereal cereal flour, flour, nes nes 335 Groats Groats andmeal andmeal of wheat of wheat 336 Groats Groats and and mealmeal of maize of maize (corn) (corn) 337 Groats Groats and and mealmeal of other of other cereals, cereals, nes nes 338 Pellets Pellets of other of other cereals cereals (excl.(excl. wheat) wheat) 339 Rolled Rolled or flaked or flaked oat grains oat grains 340 Rolled Rolled or flaked or flaked grains grains of other of other cereals, cereals, nes nes 341 Other Other worked worked grains grains of oats, of oats, nes nes 342 Other Other worked worked grains grains of maize of maize (corn), (corn), nes nes 343 Other Other worked worked grains grains of other of other cereals, cereals, nes nes 344 Cereal Cereal germ, germ, whole, whole, rolled, rolled, flaked flaked or ground or ground 345 Potato Potato flour, flour, mealmeal and and powder. powder.

346 Potato Potato flakes, flakes, granules granules and and pellets pellets 347 Of the Ofdried the dried leguminous leguminous vegetables vegetables of heading of heading 07.1307.13 348 Of sago Of sago or ofor roots of roots or tubers or tubers of heading of heading 07.1407.14 349 Of the Ofproducts the products of Chapter of Chapter 8: 8: 350 Wheat Wheat starch starch 351 Maize Maize (corn) (corn) starch starch 352 Potato Potato starch starch 353 Manioc Manioc (cassava) (cassava) starch starch 354 Other Other starches, starches, nes nes 355 Inulin Inulin 356 Wheat Wheat gluten gluten 357 SoyaSoya beans beans 358 Ground-nuts Ground-nuts in shell, in shell, not roasted not roasted or otherwise or otherwise CoOked CoOked 359 Shelled Shelled ground-nuts, ground-nuts, not roasted not roasted or otherwise or otherwise CoOked CoOked 360 Copra Copra 361 Sesamum Sesamum seeds seeds 362 Mustards Mustards seeds seeds 363 Safflower Safflower seeds seeds 364 Other Other tea seeds tea seeds 365 Flours Flours & meals & meals of oilseeds of oilseeds or lieaginous or lieaginous fruitsfruits ...- of...soya of soya beans beans 366 Other Other flours flours and and mealmeal of oilofseeds oil seeds or oleaginous or oleaginous fruit,fruit, nes nes 367 Locust Locust beans beans (incl.(incl. locust locust beanbean seeds), seeds), fresh, fresh, dried, dried, chilled chilled or frozed or frozed 368 Seaweeds Seaweeds and and otherother algaealgae usedused for human for human consumption, consumption, fresh, fresh, dried, dried, chilled chilled or frozen or frozen 369 Apricot, Apricot, peach peach or plum or plum stones stones and and kernels kernels usedused for human for human consumption consumption 370 Sugar Sugar beet,beet, fresh, fresh, dried, dried, chilled chilled or frozen or frozen 371 Vegetable Vegetable products products usedused primarily primarily for human for human consumption, consumption, freshfresh or dried, or dried, nes nes 372 Lucerne Lucerne (alfalfa) (alfalfa) mealmeal and and pellets pellets 373 Other Other forage forage products, products, nes nes 374 Opium Opium 375 Liquorice Liquorice sap and sap and extract extract 376 HopHop extract extract 377 Of Pyrethrum Of Pyrethrum or ofor the ofroots the roots of plants of plants containing containing rotenone: rotenone: 378 Other Other 379 Pectic Pectic substances, substances, pectinates pectinates and and pectates pectates 380 Agar-agar Agar-agar 381 Mucilages Mucilages and and thickeners thickeners of locust of locust beans, beans, beanbean seeds seeds and and guarguar seeds seeds 382 Mucilages Mucilages and and thickeners, thickeners, derived derived fromfrom vegetable vegetable products, products, nes nes

HS Code HS Code 110290 110290 110311 110311 110313 110313 110319 110319 110320 110320 110412 110412 110419 110419 110422 110422 110423 110423 110429 110429 110430 110430 110510 110510 110520 110520 110610 110610 110620 110620 110630 110630 110811 110811 110812 110812 110813 110813 110814 110814 110819 110819 110820 110820 110900 110900 120100 120100 120210 120210 120220 120220 120300 120300 120740 120740 120750 120750 120760 120760 120799 120799 120810 120810 120890 120890 121210 121210 121220 121220 121230 121230 121291 121291 121299 121299 121410 121410 121490 121490 130211 130211 130212 130212 130213 130213 130214 130214 130219 130219 130220 130220 130231 130231 130232 130232 130239 130239

India-Sri Lanka Free Trade Agreement India-Sri India-Sri Lanka Lanka Free Free Trade Trade Agreement Agreement

S. No S. No Description Description 383 383 Vegetable Vegetable materials materials of a of kind a kind usedused primarily primarily as stuffing as stuffing or asorpadding as padding (for (for example, example, kapok, kapok, vegetable vegetable hairhair and and eel-grass), eel-grass), whether whether or not or put not up putas upa as layer a layer withwith or without or without supporting supporting material material : : 384 384 Vegetable Vegetable materials materials of a of kind a kind usedused primarily primarily in brooms in brooms or inorbrushes in brushes (for (for example, example, broom-corn, broom-corn, piassava, piassava, couch-grass couch-grass and and istle), istle), whether whether or not or in nothanks in hanks or bundles or bundles : : 385 385 RawRaw vegetable vegetable materials materials primarily primarily for dyeing for dyeing or tanning or tanning 386 386 Cotton Cotton linters linters 387 387 Other Other : : 388 388 Pig fat Pigand fat and poultry poultry fat, rendered,(excl. fat, rendered,(excl. that that of 0209 of 0209 or1503) or1503) 389 389 FatsFats of bovine of bovine animals, animals, sheep sheep or goats, or goats, other other thanthan those those of heading of heading 15.0315.03 : : 390 390 LardLard stearin, stearin, lardoil, lardoil, oleostearin, oleostearin, oleo-oil oleo-oil and and tallow tallow oil oil 391 391 Fish-liver Fish-liver oils oils and and theirtheir fractions fractions 392 392 FishFish fats,fats, oils oils and and fractions fractions (excl. (excl. fish fish liverliver oils)oils) 393 393 FatsFats and and oils oils and and theirtheir fractions, fractions, of marine of marine mammals mammals : : 394 394 Wool Wool grease grease and and fattyfatty substances substances derived derived therefrom therefrom ( including ( including lanolin) lanolin) 395 395 Other Other animal animal fats fats and and oils oils and and theirtheir fractions fractions 396 396 Crude Crude soya-bean soya-bean oil oil 397 397 Soya-bean Soya-bean oil (excl. oil (excl. crude) crude) and and fractions fractions 398 398 Crude Crude ground-nut ground-nut oil oil 399 399 Ground-nut Ground-nut oil (excl. oil (excl. crude) crude) and and fractions fractions 400 400 Virgin Virgin oliveolive oil oil 401 401 Olive Olive oil and oil and fractions fractions (excl. (excl. virgin) virgin) 402 402 Other Other oils oils and and theirtheir fractions, fractions, obtained obtained solely solely fromfrom olives, olives, nes nes 403 403 Crude Crude palm palm oil oil 404 404 Other Other : : 405 405 Crude Crude sunflower-seed sunflower-seed and and safflower safflower oil oil 406 406 Sunflower-seed Sunflower-seed and and safflower safflower oil (excl. oil (excl. crude) crude) and and fractions fractions thereof thereof 407 407 Crude Crude cotton-seed cotton-seed oil,whether oil,whether or not or gossypol not gossypol has been has been removed removed 408 408 Cotton-seed Cotton-seed oil(excl. oil(excl. crude)and crude)and its fractions,refined its fractions,refined or not or but not not but chemically not chemically modified modified 409 409 Crude Crude oil : oil : 410 410 Other Other 411 411 Crude Crude palm palm kernel kernel or babassu or babassu oil oil 412 412 Palm Palm kernel kernel or babassu or babassu oil (excl. oil (excl. crude) crude) & fractions, & fractions, refined refined or not, or not, not chem. not chem. modified modified 413 413 LowLow erucic erucic acidacid raperape or colza or colza oil and oil and its fractions its fractions - crude - crude oils oils 414 414 LowLow erucic erucic acidacid raperape or colza or colza oil and oil and its fractions its fractions - other - other 415 415 Mustard Mustard oil and oil and fractions fractions - crude - crude oils oils 416 416 Mustard Mustard oil and oil and fractions fractions - other - other 417 417 Crude Crude maize maize (corn) (corn) oil and oil and its fractions its fractions 418 418 Maize Maize (corn) (corn) oil (excl. oil (excl. crude) crude) and and fractions, fractions, refined refined or not or but not not but chemically not chemically modified modified 419 419 Sesame Sesame oil and oil and fractions fractions 420 420 Other Other fixedfixed vegetable vegetable fats fats and and fractions, fractions, nes nes 421 421 Animal Animal fats fats and and oils oils and and fractions, fractions, hydrogenated, hydrogenated, etc etc 422 422 Vegetable Vegetable fats fats and and oils oils and and theirtheir fractions, fractions, hydrogenated, hydrogenated, etc etc 423 423 Margarine Margarine (excl. (excl. liquid) liquid) 424 424 Edible Edible preparations preparations of fats of fats and and oils,oils, nes nes 425 425 Animal Animal or vegetable or vegetable fats fats and and oils... oils... chemically chemically modified, modified, nes nes 426 426 Glycerol, Glycerol, crude; crude; glycerol glycerol waters waters and and glycerol glycerol lyeslyes : : 427 427 Degras; Degras; residues residues of fatty of fatty substances substances or animal or animal or vegetable or vegetable waxes waxes 428 428 Sausages Sausages and and similar similar products; products; foodfood preparations preparations based based on these on these products products

HS Code HS Code 140200 140200

140300 140300 140410 140410 140420 140420 140490 140490 150100 150100 150200 150200 150300 150300 150410 150410 150420 150420 150430 150430 150500 150500 150600 150600 150710 150710 150790 150790 150810 150810 150890 150890 150910 150910 150990 150990 151000 151000 151110 151110 151190 151190 151211 151211 151219 151219 151221 151221 151229 151229 151311 151311 151319 151319 151321 151321 151329 151329 151411 151411 151419 151419 151491 151491 151499 151499 151521 151521 151529 151529 151550 151550 151590 151590 151610 151610 151620 151620 151710 151710 151790 151790 151800 151800 152000 152000 152200 152200 160100 160100

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S.S.No No 429 429 430 430 431 431 432 432 433 433 434 434 435 435 436 436 437 437 438 438 439 439 440 440 441 441 442 442 443 443 444 444 445 445 446 446 447 447 448 448 449 449 450 450 451 451 452 452 453 453 454 454 455 455 456 456 457 457 458 458 459 459 460 460 461 461 462 462 463 463 464 464 465 465 466 466 467 467 468 468 469 469 470 470 471 471 472 472 473 473 474 474 475 475

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Description Description Homogenized Homogenizedpreparations preparationsofofmeat, meat,meat meatoffalor offalorblood blood Preparations Preparationsofofanimal animalliver liver Preparations Preparationsofofturkey turkeymeat meat Preparations Preparationsofoffowls fowlsofofthe thespecies speciesgallus gallusdomesticus domesticus Preparations Preparationsofofpoultry poultry(excl. (excl.turkey turkeyororofoffowls fowlsofofthe thespecies speciesgallus gallusdomesticus) domesticus) Preparations Preparationsofofswine, swine,hams hamsand andcuts cuts Preparations Preparationsofofswine, swine,shoulders shouldersand andcuts cuts Preparations Preparationsofofswine swinemeat, meat,including includingmixtures, mixtures,nes nes Preparations Preparationsofofmeat meatofofbovine bovineanimals animals Preparations Preparationsofofmeat meat(incl.preparations (incl.preparationsofofblood bloodofofany anyanimal), animal),nes nes Extracts Extractsand andjuices juicesofofmeat, meat,fish fishand andaquatic aquaticinvertebrates invertebrates Prepared Preparedororpreserved preservedsalmon salmon(excl. (excl.minced) minced) Prepared Preparedororpreserved preservedherrings herrings(excl. (excl.minced) minced) Prepared Preparedororpreserved preservedsardines, sardines,sardinella, sardinella,brisling brislingororsprats sprats(excl.minced) (excl.minced) Prepared Preparedororpreserved preservedtuna, tuna,skipjack skipjackand andbonito bonito(sarda (sardaspp.) spp.)excl.minced excl.minced Prepared Preparedororpreserved preservedmackerel mackerel(excl. (excl.minced) minced) Prepared Preparedororpreserved preservedanchovies anchovies(excl. (excl.minced) minced) Prepared Preparedororpreserved preservedfish fish(excl. (excl.minced), minced),nes nes Other Otherprepared preparedororpreserved preservedfish, fish,including includingminced, minced,nes nes Caviar Caviarand andcaviar caviarsubstitutes: substitutes: Crab, Crab,prepared preparedororpreserved preserved Shrimps Shrimpsand andprawns, prawns,prepared preparedororpreserved preserved Lobster, Lobster,prepared preparedororpreserved preserved Crustaceans, Crustaceans,nes, nes,prepared preparedororpreserved preserved Molluscs Molluscsand andother otheraquatic aquaticinvertebrates, invertebrates,prepared preparedororpreserved preserved Raw Rawcane canesugar, sugar,ininsolid solidform form Raw Rawbeet beetsugar, sugar,ininsolid solidform form Cane Caneororbeet beetsugar, sugar,containing containingadded addedflavouring flavouringororcolouring colouring Other Other: : Lactose Lactoseand andlactose lactosesyrup syrupcontaining containingby byweight>=99% weight>=99%lactose lactosecalculated calculatedon onthe thedry dry matter matter Lactose Lactoseand andlactose lactosesyrup syrupcontaining containingby byweight weight<99% <99%lactose lactosecalculated calculatedon onthe thedry drymatter matter Maple Maplesugar sugarand andmaple maplesyrup syrup Glucose Glucose&&glucose glucosesyrup,not syrup,notcontaining containingfructose fructoseororcontaining containingininthe thedry drystate... state...

Glucose Glucose&&glucose glucosesyrup,containing syrup,containingininthe thedry drystate stateatatleast least20% 20%but but........

Chemically Chemicallypure purefructose fructose Other Otherfructose fructoseand andfructose fructosesyrup, syrup,containing containing>50% >50%fructose fructose Other, Other,including includinginvert invertsugar sugarand andother othersugar sugarand andsugar sugarsyrup syrupand andsugar sugarsyrup syrupblends blends containing containingininthe thedry drystate state50% 50%by byweight weightofoffructose fructose: : Cane Canemolasses molassesresulting resultingfrom fromthe theextraction extractionororrefining refiningofofsugar sugar Molasses Molassesresulting resultingfrom fromthe theextraction extractionororrefining refiningofofsugar sugar(excl. (excl.cane) cane) Chewing Chewinggum gum Sugar Sugarconfectionery confectionery(incl. (incl.white whitechocolate), chocolate),not notcontaining containingcocoa, cocoa,nes nes Cocoa Cocoabeans, beans,whole wholeororbroken, broken,raw rawororroasted roasted: : Cocoa Cocoashells, shells,husks, husks,skins skinsand andother othercocoa cocoawaste waste Cocoa Cocoapaste, paste,not notdefatted defatted Cocoa Cocoapaste, paste,wholly whollyororpartly partlydefatted defatted Cocoa Cocoabutter, butter,fat fatand andoil oil Cocoa Cocoapowder, powder,not notcontaining containingadded addedsugar sugarororother othersweetening sweeteningmatter matter

HS HSCode Code 160210 160210 160220 160220 160231 160231 160232 160232 160239 160239 160241 160241 160242 160242 160249 160249 160250 160250 160290 160290 160300 160300 160411 160411 160412 160412 160413 160413 160414 160414 160415 160415 160416 160416 160419 160419 160420 160420 160430 160430 160510 160510 160520 160520 160530 160530 160540 160540 160590 160590 170111 170111 170112 170112 170191 170191 170199 170199 170211 170211 170219 170219 170220 170220 170230 170230 170240 170240 170250 170250 170260 170260 170290 170290 170310 170310 170390 170390 170410 170410 170490 170490 180100 180100 180200 180200 180310 180310 180320 180320 180400 180400 180500 180500

India-Sri Lanka Trade Agreement India-Sri India-Sri Lanka Lanka FreeFree Free Trade Trade Agreement Agreement

S. No S. No Description Description 476476 477477 478478 479479 480480 481481 482482 483483 484484 485485 486486 487487 488488 489489 490490 491491 492492 493493 494494 495495 496496 497497 498498 499499 500500 501501 502502 503503 504504 505505 506506 507507 508508 509509 510510 511511 512512 513513 514514 515515 516516 517517 518518 519519 520520 521521 522522 523523

Cocoa Cocoa powder, powder, containing containing added added sugar sugar or other or other sweetening sweetening matter matter Chocolate, Chocolate, etc,etc, containing containing cocoa, cocoa, in blocks, in blocks, slabs slabs or bars or bars >2kg >2kg Chocolate, Chocolate, etc,etc, containing containing cocoa, cocoa, in blocks, in blocks, slabs slabs or bars, or bars, filled filled Chocolate, Chocolate, etc,etc, containing containing cocoa cocoa in blocks, in blocks, slabs slabs or bars, or bars, notnot filled filled Chocolate, Chocolate, etc,etc, containing containing cocoa, cocoa, notnot in blocks, in blocks, slabs slabs or bars, or bars, nesnes Preparations Preparations for for infant infant use,use, putput up up for for retail retail salesale : : Mixes Mixes andand doughs doughs for for preparation preparation of bakers' of bakers' wares wares of 19.05 of 19.05 Other Other UnCoOked UnCoOked pasta pasta containing containing eggs eggs notnot stuffed stuffed Uncooked Uncooked pasta, pasta, notnot containing containing eggs, eggs, notnot stuffed stuffed Stuffed Stuffed pasta pasta Other Other pasta, pasta, nesnes Couscous Couscous Tapioca Tapioca & substitutes,prepared & substitutes,prepared from from starch,in starch,in the the form form of flakes,grains... of flakes,grains...

Prepared Prepared foods foods obtained obtained by the by the swelling swelling or roasting or roasting of cereals of cereals Prepared Prepared foods foods obtained obtained from from unroasted unroasted cereal cereal flakes flakes or from or from mixtures mixtures of unroasted... of unroasted...

Bulgur Bulgur wheat wheat Prepared Prepared cereals cereals in grain in grain form form (excl. (excl. maize) maize) Crispbread Crispbread Gingerbread Gingerbread andand the the likelike Sweet Sweet biscuits; biscuits; Waffles Waffles andand wafers wafers Rusks, Rusks, toasted toasted bread bread andand similar similar toasted toasted products products Other Other : : Cucumbers Cucumbers andand gherkins: gherkins: Other Other vegetables, vegetables, fruits, fruits, etc,etc, preserved preserved by vinegar by vinegar or acetic or acetic acid, acid, nesnes Tomatoes, Tomatoes, whole whole or in orpieces, in pieces, preserved preserved other other than than by vinegar, by vinegar, etc etc Tomatoes, Tomatoes, preserved preserved otherwise otherwise than than by vinegar by vinegar or acetic or acetic acid, acid, nesnes Mushrooms, Mushrooms, preserved preserved otherwise otherwise than than by vinegar by vinegar or acetic or acetic acidacid Truffles, Truffles, prepared prepared or preserved or preserved otherwise otherwise than than by vinegar by vinegar or acetic or acetic acidacid Mushroom Mushroom andand Truffles Truffles prepared prepared or preserved or preserved otherwise otherwise than than by vinegar by vinegar or acetic or acetic acidacid Potatoes, Potatoes, preserved preserved other other than than by vinegar by vinegar or acetic or acetic acid, acid, frozen frozen (excl. (excl. prod's prod's of 2006) of 2006) Other Other vegetables vegetables preserved preserved other other than than by vinegar, by vinegar, etc,etc, frozen,(excl. frozen,(excl. prod's prod's of 2006) of 2006) nesnes Homogenized Homogenized vegetable, vegetable, preserved preserved other other than than by vinegar, by vinegar, etc,etc, notnot frozen frozen Potatoes, Potatoes, preserved preserved other other than than by vinegar by vinegar or acetic or acetic acid, acid, notnot frozen frozen Peas, Peas, preserved preserved other other than than by vinegar by vinegar or acetic or acetic acid, acid, notnot frozen frozen Shelled Shelled beans, beans, preserved preserved other other than than by vinegar, by vinegar, etc,etc, notnot frozen frozen Beans, Beans, unshelled, unshelled, preserved preserved other other than than by vinegar, by vinegar, etc,etc, notnot frozen frozen Asparagus, Asparagus, preserved preserved other other than than by vinegar by vinegar or acetic or acetic acid, acid, notnot frozen frozen Olives, Olives, preserved preserved other other than than by vinegar by vinegar or acetic or acetic acid, acid, notnot frozen frozen Sweetcorn, Sweetcorn, preserved preserved other other than than by vinegar by vinegar or acetic or acetic acid, acid, notnot frozen frozen Vegetables Vegetables preserved preserved other other than than by vinegar, by vinegar, etc,etc, notnot frozen, frozen, nesnes Vegetables, Vegetables, fruit, fruit, nuts, nuts, fruit-peel fruit-peel andand other other parts parts of plants, of plants, preserved preserved by sugar by sugar (drained, (drained, glace glace or crystallised): or crystallised): Jams, Jams, fruit fruit jellies, jellies, marmalades, marmalades, etc,etc, homogenized homogenized Jams, Jams, fruit fruit jellies, jellies, marmalades, marmalades, etc,etc, of citrus of citrus fruit fruit Other Other jams, jams, fruit fruit jellies, jellies, marmalades, marmalades, etc,etc, being being cooked cooked preparations preparations Ground-nuts, Ground-nuts, preserved preserved Other, Other, including including mixtures: mixtures:

HSHS Code Code 180610 180610 180620 180620 180631 180631 180632 180632 180690 180690 190110 190110 190120 190120 190190 190190 190211 190211 190219 190219 190220 190220 190230 190230 190240 190240 190300 190300 190410 190410 190420 190420 190430 190430 190490 190490 190510 190510 190520 190520 190531 190531 190532 190532 190540 190540 190590 190590 200110 200110 200190 200190 200210 200210 200290 200290 200310 200310 200320 200320 200390 200390 200410 200410 200490 200490 200510 200510 200520 200520 200540 200540 200551 200551 200559 200559 200560 200560 200570 200570 200580 200580 200590 200590 200600 200600 200710 200710 200791 200791 200799 200799 200811 200811 200819 200819

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Institute of Policy Studies of Sri Lanka

Institute Institute of of Policy Policy Studies Studies of of SriSri Lanka Lanka

S.S. No No 524 524 525 525 526 526 527 527 528 528 529 529 530 530 531 531 532 532 533 533 534 534 535 535 536 536 537 537 538 538 539 539 540 540 541 541 542 542 543 543 544 544 545 545 546 546 547 547 548 548 549 549 550 550 551 551 552 552 553 553 554 554 555 555 556 556 557 557 558 558 559 559 560 560 561 561 562 562 563 563 564 564 565 565 566 566 567 567 568 568 569 569 570 570

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Description Description Pineapples, Pineapples, prepared prepared oror preserved preserved (excl. (excl. those those ofof 20.06 20.06 and and 20.07) 20.07) Citrus Citrus fruit, fruit, prepared prepared oror preserved preserved (excl. (excl. those those ofof 20.06 20.06 and and 20.07) 20.07) Pears, Pears, prepared prepared oror preserved preserved (excl. (excl. those those ofof 20.06 20.06 and and 20.07) 20.07) Apricots, Apricots, prepared prepared oror preserved preserved (excl. (excl. those those ofof 20.06and 20.06and 20.07) 20.07) Cherries, Cherries, prepared prepared oror preserved preserved (excl. (excl. those those ofof 20.06 20.06 and and 20.07) 20.07) Peaches, Peaches, prepared prepared oror preserved preserved (excl. (excl. those those ofof 20.06 20.06 and and 20.07) 20.07) Strawberries, Strawberries, prepared prepared oror preserved preserved (excl. (excl. those those ofof 20.06 20.06 and and 20.07) 20.07) Palm Palm hearts, hearts, prepared prepared oror preserved preserved (excl. (excl. those those ofof 20.06 20.06 and and 20.07) 20.07) Mixtures Mixtures ofof fruit, fruit, prepared prepared oror preserved preserved (excl. (excl.

20.06 20.06 and and 20.07) 20.07) Other: Other: Frozen Frozen orange orange juice, juice, unfermented, unfermented, not not containing containing added added spirit spirit Not Not frozen, frozen, ofof a Brix a Brix value value not not exceeding exceeding 2020 Unfrozen Unfrozen orange orange juice, juice, unfermented, unfermented, not not containing containing added added spirit spirit Grapefruit Grapefruit juice, juice, ofof a Brix a Brix value value not not exceeding exceeding 2020 Grapefruit Grapefruit juice, juice, unfermented, unfermented, not not containing containing addedspirit addedspirit Single Single citrus citrus fruit fruit juice, juice, ofof a Brix a Brix value value not not exceeding exceeding 2020 (excl. (excl. orange orange and and grapefruit), grapefruit), unfermented... unfermented...

Single Single citrus citrus fruit fruit juice, juice, (excl. (excl. orange orange and and grapefruit), grapefruit), unfermented... unfermented...

Pineapple Pineapple juice,of juice,of a Brix a Brix value value not not exceeding exceeding2020 Pineapple Pineapple juice, juice, unfermented, unfermented, not not containing containing added added spirit spirit Tomato Tomato juice, juice, unfermented, unfermented, not not containing containing added added spirit spirit Grape Grape juice, juice, (incl. (incl. must), must), ofof a Brix a Brix value value not not exceeding exceeding 2020 Grape Grape juice, juice, (incl. (incl. must), must), unfermented, unfermented, not not containing containing added added spirit spirit Apple Apple juice, juice, ofof a Brix a Brix value value not not exceeding exceeding 2020 Apple Apple juice, juice, unfermented, unfermented, not not containing containing added added spirit spirit Juice Juice ofof any any other other single single fruit fruit oror vegetable: vegetable: Mixtures Mixtures ofof juices, juices, unfermented, unfermented, not not containing containing added added spirit spirit Extracts, Extracts, essences essences and and concentrates concentrates ofof coffee coffee Preparations Preparations with with a basis a basis ofof extract, extract, essences essences oror concentrates concentrates oror with with a basis a basis ofof coffee coffee Extracts, Extracts, essences essences and and concentrates, concentrates, ofof tea tea oror mate, mate, and and preparations preparations with with a basis a basis ofof these these extracts, extracts, essences essences oror concentrates concentrates oror with with a basis a basis ofof tea tea oror mate: mate: Roasted Roasted coffee coffee substitutes substitutes (incl. (incl. chicory), chicory), etcetc Active Active yeasts yeasts Inactive Inactive yeasts; yeasts; other other single-cell single-cell micro-organisms, micro-organisms, dead dead Prepared Prepared baking baking powders powders Soya Soya sauce sauce Tomato Tomato ketchup ketchup and and other other tomato tomato sauces sauces Mustard Mustard flour flour and and meal, meal, prepared prepared mustard mustard Sauces Sauces and and sauce sauce preparations; preparations; mixed mixed condiments condiments and and seasonings, seasonings, nes nes Soups Soups and and broths broths and and preparations preparations therefor therefor Homogenized Homogenized composite composite food food preparations preparations IceIce cream cream and and other other edible edible ice, ice, whether whether oror not not containing containing cocoa cocoa Protein Protein concentrates concentrates and and textured textured protein protein substances: substances: Other: Other: Mineral Mineral waters waters and and aerated aerated waters waters Other Other (excld. (excld.

Mineral Mineral and and areated areated water) water) nes nes Waters,including Waters,including mineral mineral waters waters and and aerated aerated waters,containing waters,containing added added sugar sugar ........

Other Other non-alcoholic non-alcoholic beverages, beverages, nes nes Beer Beer made made from from malt malt

HS HS Code Code 200820 200820 200830 200830 200840 200840 200850 200850 200860 200860 200870 200870 200880 200880 200891 200891 200892 200892 200899 200899 200911 200911 200912 200912 200919 200919 200921 200921 200929 200929 200931 200931 200939 200939 200941 200941 200949 200949 200950 200950 200961 200961 200969 200969 200971 200971 200979 200979 200980 200980 200990 200990 210111 210111 210112 210112 210120 210120 210130 210130 210210 210210 210220 210220 210230 210230 210310 210310 210320 210320 210330 210330 210390 210390 210410 210410 210420 210420 210500 210500 210610 210610 210690 210690 220110 220110 220190 220190 220210 220210 220290 220290 220300 220300

India-Sri LankaFree Free Trade Agreement India-Sri India-SriLanka LankaFree Trade TradeAgreement Agreement

S.S.No No 571 571 572 572 573 573 574 574 575 575 576 576 577 577 578 578 579 579 580 580 581 581 582 582 583 583 584 584 585 585 586 586 587 587 588 588 589 589 590 590 591 591 592 592 593 593 594 594 595 595 596 596 597 597 598 598 599 599 600 600 601 601 602 602 603 603 604 604 605 605 606 606 607 607 608 608 609 609 610 610 611 611 612 612 613 613 614 614 615 615 616 616 617 617

Description Description sparkling sparklingwine wine Wine Wine(not (notsparkling); sparkling);grape grapemust mustwith withbybyalcohol alcoholin:in:<=2l <=2lcontainers containers Wine Wine(not (notsparkling); sparkling);grape grapemust mustwith withalcohol alcoholin:in:>=2l >=2lcontainers containers Other Othergrape grapemust, must,nes nes InIncontainers, containers,2L2Lororless less- Vermouth - Vermouthand andother otherwine wineofoff resh f reshgrapes grapesflavoured flavouredwith withplants plants ororaromatic aromaticsubstances substances InIncontainers, containers,more morethan than2l2l- Vermouth - Vermouthand andother otherwine wineofoff resh f reshgrapes grapesflavoured flavouredwith with plants plantsororaromatic aromaticsubstances substances Other Otherfermented fermentedbeverages beverages(e.g. (e.g.cider, cider,perry, perry,mead); mead);mixtures mixturesofoffermented fermentedbeverages beveragesnes nes Undenatured Undenaturedethyl ethylalcohol, alcohol,ofofalcoholic alcoholicstrength strength>=80% >=80% Ethyl Ethylalcohol alcoholand andother otherspirits, spirits,denatured, denatured,ofofany anystrength: strength: Spirits Spiritsfrom fromdistilled distilledgrape grapewine wineorormarc marc Whiskeys Whiskeys Rum Rumand andtafia: tafia: Gin Ginand andgeneva geneva Vodka Vodka Liqueurs Liqueursand andcordials cordials Other: Other: Vinegar Vinegarand andsubstitutes substitutesfor forvinegar vinegarobtained obtainedfrom fromacetic aceticacid acid Brans, Brans,sharps sharpsand andother otherresidues residuesofofmaize maize Brans, Brans,sharps sharpsand andother otherresidues residuesofofrice rice Brans, Brans,sharps sharpsand andother otherresidues residuesofofwheat wheat Brans, Brans,sharps sharpsand andother otherresidues residuesofofother othercereals cereals Brans, Brans,sharps sharpsand andother otherresidues residuesofofleguminous leguminousplants plants Dog Dogororcat catfood, food,put putup upfor forretail retailsale sale Other: Other: Tobacco, Tobacco,not notstemmed/stripped stemmed/stripped Tobacco, Tobacco,partly partlyororwholly whollystemmed/stripped stemmed/stripped Tobacco Tobaccorefuse refuse Cigars, Cigars,cheroots cherootsand andcigarillos cigarilloscontaining containingtobacco tobacco Cigarettes Cigarettescontaining containingtobacco: tobacco: Cigarettes Cigarettescontaining containingtobacco tobacco- Other - Other Smoking Smokingtobacco, tobacco,whether whetherorornot notcontaining containingtobacco tobaccosubstitutes substitutesininany anyproportion: proportion: Homogenised Homogenisedoror'reconstituted" 'reconstituted"tobacco: tobacco: Other: Other: Salt(including Salt(includingtable tablesalt salt&&denatured denaturedsalt) salt)&&pure puresodium sodiumchloride chloride......

Petroleum Petroleumoils oilsand andoils oilsobtained obtainedfrom frombituminous bituminousminerals, minerals,crude crude Petrolium Petroliumoiloiland andoiloilobtaine obtainefrom frombituminous bituminous Other: Other: Waste Wasteoils oilscontaining containingpolychlorinated polychlorinatedbiphenyls, biphenyls,PCTs PCTsand andPBBs PBBs Waste Wasteoils oilsnes nes Natural Naturalgas, gas,liquefied liquefied Propane, Propane,liquefied liquefied Butanes, Butanes,liquefied liquefied Ethylene, Ethylene,propylene, propylene,butylene butyleneand andbutadiene, butadiene,liquefied liquefied Other: Other: Natural Naturalgas gasiningaseous gaseousstate state Petroleum Petroleumgases gasesand andother othergaseous gaseoushydrocarbons hydrocarbonsiningaseous gaseousstate, state,nes nes Petroleum Petroleumjelly jelly

HS HSCode Code 220410 220410 220421 220421 220429 220429 220430 220430 220510 220510 220590 220590 220600 220600 220710 220710 220720 220720 220820 220820 220830 220830 220840 220840 220850 220850 220860 220860 220870 220870 220890 220890 220900 220900 230210 230210 230220 230220 230230 230230 230240 230240 230250 230250 230910 230910 230990 230990 240110 240110 240120 240120 240130 240130 240210 240210 240220 240220 240290 240290 240310 240310 240391 240391 240399 240399 250100 250100 270900 270900 271011 271011 271019 271019 271091 271091 271099 271099 271111 271111 271112 271112 271113 271113 271114 271114 271119 271119 271121 271121 271129 271129 271210 271210

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Institute Policy Studies of Sri Institute Institute of Policy ofof Policy Studies Studies of Sri of Sri Lanka Lanka

Lanka

S. S. NoNo Description Description 618 618 619 619 620 620 621 621 622 622 623 623 624 624 625 625 626 626 627 627 628 628 629 629 630 630 631 631 632 632 633 633 634 634 635 635 636 636 637 637 638 638 639 639 640 640 641 641 642 642 643 643 644 644 645 645 646 646 647 647 648 648 649 649 650 650 651 651 652 652 653 653 654 654 655 655 656 656 657 657 658 658 659 659 660 660 661 661 662 662 663 663 664 664 665 665

7070

70

Paraffin Paraffin wax, wax, containing containing <0.75% <0.75% oiloil Other Other parafin parafin wax wax Petroleum Petroleum coke, coke, notnot calcined calcined Calcined Calcined petroleum petroleum coke coke Petroleum Petroleum bitumen bitumen Other Other residues residues of of petroleum petroleum oils oils , etc , etc Bituminous Bituminous or or oiloil shale shale and and tartar sands sands Bitumen Bitumen and and asphalt; asphalt; natural natural asphaltites asphaltites and and asphaltic asphaltic rocks rocks Bituminous Bituminous mixtures mixtures based based onon natural natural asphalt, asphalt, bitumen...(eg. bitumen...(eg. cut-backs) cut-backs) Adhesive Adhesive dressings..., dressings..., forfor medical... medical... purposes purposes Wadding, Wadding, gauze, gauze, etcetc with with pharmaceutical pharmaceutical substances substances forfor retail retail sale, sale, nesnes Paints...

Paints... based based onon polyesters, polyesters, in in a non-aqueous a non-aqueous medium medium Paints...

Paints... based based onon acrylic acrylic or or vinyl vinyl polymers, polymers, in in a non-aqueous a non-aqueous medium medium Paints Paints and and varnishes, varnishes, in in a non-aqueous a non-aqueous medium, medium, nesnes Paints...

Paints... based based onon acrylic acrylic or or vinyl vinyl polymers, polymers, in in anan aqueous aqueous medium medium Paints Paints and and varnishes, varnishes, in in anan aqueous aqueous medium, medium, nesnes Black Black printing printing ink, ink, whether whether or or notnot concentrated concentrated or or solid solid Printing Printing ink, ink, whether whether or or notnot concentrated concentrated or or solid solid (excl. (excl. black) black) Other Other printing printing ink, ink, writing writing or or drawing drawing inkâ&#x20AC;Ś inkâ&#x20AC;Ś nes. nes.

Dentifrices Dentifrices Yarn Yarn used used to to clean clean between between thethe teeth teeth (dental (dental floss),in floss),in individual individual retail retail packages packages Preparations Preparations forfor oral oral or or dental dental hygiene hygiene (incl. (incl. denture denture fixative), fixative), nesnes Soap Soap and and organic organic surface-active surface-active products products in in bars, bars, etc,etc, forfor toilet toilet use use Other Other Soap Soap in in other other forms, forms, nesnes Candles, Candles, tapers tapers and and thethe like like Dextrins Dextrins and and other other modified modified starches: starches: Glues Glues based based onon starches, starches, dextrins dextrins or or other other modified modified starches starches Products Products suitable suitable forfor use use as as glues glues or or adhesive adhesive put put upup forfor retail retail sale sale as as glues glues or or adhesives, adhesives, notnot exceeding exceeding a net a net weight weight of of 1 kg.

1 kg.

Matches Matches (excl. (excl. pyrotechnic pyrotechnic articles articles of of 36.04) 36.04) Insecticides: Insecticides: Organic Organic composite composite solvents solvents and and thinners, thinners, nes; nes; paint paint or or varnish varnish removers removers Municipal Municipal waste waste sewage sewage sludge sludge clinical clinical waste waste halogenated halogenated other-waste other-waste organic organic wastes wastes of of metal metal pickling pickling liqures liqures Mainly Mainly containing containing organic organic constituents constituents Other-waste Other-waste Other-resudual Other-resudual products products Alkydresins, Alkydresins, in in primary primary forms forms Tubes, Tubes, pipes pipes and and hoses, hoses, rigid, rigid, of of polymers polymers of of vinyl vinyl chloride chloride Tubes, Tubes, pipes pipes and and hoses, hoses, notnot reinforced, reinforced, with with fittings fittings attached, attached, nesnes Fittings, Fittings, forfor tubes, tubes, pipes pipes and and hoses, hoses, of of plastic plastic OfOf polymers polymers of of ethylene: ethylene: OfOf polymers polymers of of propylene: propylene: OfOf poly(ethylene poly(ethylene terephthalate): terephthalate):

HSHS Code Code 271220 271220 271290 271290 271311 271311 271312 271312 271320 271320 271390 271390 271410 271410 271490 271490 271500 271500 300510 300510 300590 300590 320810 320810 320820 320820 320890 320890 320910 320910 320990 320990 321511 321511 321519 321519 321590 321590 330610 330610 330620 330620 330690 330690 340111 340111 340119 340119 340120 340120 340600 340600 350510 350510 350520 350520 350610 350610 360500 360500 380810 380810 381400 381400 382510 382510 382520 382520 382530 382530 382541 382541 382549 382549 382550 382550 382561 382561 382569 382569 382590 382590 390750 390750 391723 391723 391733 391733 391740 391740 392010 392010 392020 392020 392062 392062

India-Sri Lanka Free Trade Agreement India-Sri India-Sri Lanka Lanka FreeFree Trade Trade Agreement Agreement

S. No S. No Description Description 666666 667667 668668 669669 670670 671671 672672 673673 674674 675675 676676 677677 678678 679679 680680 681681 682682 683683 684684 685685 686686 687687 688688 689689 690690 691691 692692 693693 694694 695695 696696 697697 698698 699699 700700 701701 702702 703703 704704 705705 706706 707707 708708

Of regenerated Of regenerated cellulose: cellulose: Other Other Boxes, Boxes, cases, cases, crates crates andand similar similar articles: articles: Sacks Sacks andand bags bags (incl. (incl. cones) cones) of polymers of polymers of ethylene of ethylene Sacks Sacks andand bags bags (incl. (incl. cones) cones) of other of other plastics plastics (excl. (excl. ethylene) ethylene) Carboys, Carboys, bottles, bottles, flasks flasks andand similar similar articles articles of plastics of plastics Stoppers, Stoppers, lids,lids, caps caps andand other other closures: closures: Articles Articles for for the the packing packing of goods, of goods, of plastics, of plastics, nesnes Natural Natural rubber rubber latex, latex, whether whether or not or not pre-vulcanised: pre-vulcanised: Smoked Smoked sheets: sheets: Technically Technically specified specified natural natural rubber, rubber, in primary in primary forms forms or in orplates, in plates, etc etc Other: Other: Balata,gutta-percha,guayule,chicle Balata,gutta-percha,guayule,chicle andand similar similar natural natural gems. gems.

Isoprene Isoprene rubber rubber Waste, Waste, parings parings andand scrap scrap of rubber of rubber (other (other than than hard hard rubber) rubber) andand powders powders andand granules granules obtained obtained therefrom: therefrom: Compounded Compounded with with carbon carbon black black or silica: or silica: Rubber Rubber solutions; solutions; dispersions, dispersions, unvulcanized, unvulcanized, nesnes Plates, Plates, sheets sheets andand strip strip of unvulcanized, of unvulcanized, compounded compounded rubber, rubber, nesnes Compounded Compounded rubber, rubber, unvulcanized, unvulcanized, in primary in primary forms forms Camel-back Camel-back strips strips for for retreading retreading rubber rubber tyres tyres Other Other forms forms andand articles articles of unvulcanized of unvulcanized rubber, rubber, nesnes Vulcanized Vulcanized rubber rubber thread thread andand cord cord Plates, Plates, sheets sheets andand strip strip of cellular of cellular vulcanized vulcanized rubber rubber Rods Rods andand profile profile shapes shapes of cellular of cellular vulcanized vulcanized rubber, rubber, nesnes Plates, Plates, sheets sheets andand strip strip of non-cellular, of non-cellular, vulcanized vulcanized rubber(excl. rubber(excl. hard) hard) Rods Rods andand profile profile shapes shapes of non-cellular, of non-cellular, vulcanized vulcanized rubber rubber (excl. (excl. hard) hard) Without Without fittings fittings With With fittings fittings Without Without fittings fittings With With fittings fittings Without Without fittings fittings With With fittings fittings Without Without fittings fittings With With fittings fittings Conveyor Conveyor belts belts or belting,of or belting,of vulcanized vulcanized rubber rubber reinforced reinforced only only with with metal metal Conveyor Conveyor belts belts or belting, or belting, of vulcanised of vulcanised rubber rubber reinforced reinforced only only with with textile textile materials materials Conveyor Conveyor belts belts or belting, or belting, of vulcanised of vulcanised rubber rubber reinforced reinforced only only with with plastics plastics Conveyor Conveyor belts belts or belting, or belting, of vulcanised of vulcanised rubber, rubber, nesnes Endless Endless transmission transmission belts belts of trapezoidal of trapezoidal cross-section cross-section (V-belts), (V-belts), V-ribbed, V-ribbed, of an of outside an outside circumference circumference exceeding exceeding 60 cm 60 cm butbut notnot exceeding exceeding 180180 cm cm Endless Endless transmission transmission belts belts of trapezoidal of trapezoidal cross-section cross-section (V-belts), (V-belts), other other than than V-ribbed, V-ribbed, of of an outside an outside circumference circumference exceeding exceeding 60 cm 60 cm butbut notnot exceeding exceeding 180180 cm cm Endless Endless transmission transmission belts belts of trapezoidal of trapezoidal cross-section cross-section (V-belts), (V-belts), V-ribbed, V-ribbed, of an of outside an outside circumference circumference exceeding exceeding 180180 cm cm butbut notnot exceeding exceeding 240240 cm cm Endless Endless transmission transmission belts belts of trapezoidal of trapezoidal cross-section cross-section (V-belts), (V-belts), other other than than V-ribbed, V-ribbed, of of an outside an outside circumference circumference exceeding exceeding 180180 cm cm butbut notnot exceeding exceeding 240240 cm cm Endless Endless synchronous synchronous belts, belts, of an of outside an outside circumference circumference exceeding exceeding 60 cm 60 cm butbut notnot exceeding exceeding 150150 cm cm

HSHS Code Code 392114 392114 392190 392190 392310 392310 392321 392321 392329 392329 392330 392330 392350 392350 392390 392390 400110 400110 400121 400121 400122 400122 400129 400129 400130 400130 400260 400260 400400 400400 400510 400510 400520 400520 400591 400591 400599 400599 400610 400610 400690 400690 400700 400700 400811 400811 400819 400819 400821 400821 400829 400829 400911 400911 400912 400912 400921 400921 400922 400922 400931 400931 400932 400932 400941 400941 400942 400942 401011 401011 401012 401012 401013 401013 401019 401019 401031 401031 401032 401032 401033 401033 401034 401034 401035 401035

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Institute of Policy Studies of Sri Lanka

Institute Institute of Policy of Policy Studies Studies of Sri of Sri Lanka Lanka

S. S. NoNo Description Description 709709 710710 711711 712712 713713 714714 715715 716716 717717 718718 719719 720720 721721 722722 723723 724724 725725 726726 727727 728728 729729 730730 731731 732732 733733 734734 735735 736736 737737 738738 739739 740740 741741 742742 743743 744744 745745 746746 747747 748748 749749 750750 751751 752752

7272

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Endless Endless synchronous synchronous belts, belts, of of anan outside outside circumference circumference exceeding exceeding 150150 cmcm butbut notnot exceeding exceeding 198198 cmcm Other Other New New pneumatic pneumatic tyres, tyres, of of rubber rubber of of a kind a kind used used onon motor motor cars cars New New pneumatic pneumatic tyres, tyres, of of rubber rubber of of a kind a kind used used onon buses buses or or lorries lorries New New pneumatic pneumatic tyres, tyres, of of rubber rubber forfor aircraft aircraft New New pneumatic pneumatic tyres, tyres, of of rubber rubber of of a kind a kind used used onon motorcycles motorcycles New New pneumatic pneumatic tyres, tyres, of of rubber rubber of of a kind a kind used used onon bicycles bicycles OfOf a kind a kind used used onon agricultural agricultural or or forestry forestry vehicles vehicles and and machines machines OfOf a kind a kind used used onon construction construction or or industrial industrial handling handling vehicles vehicles and and machines machines and and having having a rim a rim size size notnot exceeding exceeding 61 61 cmcm OfOf a kind a kind used used onon construction construction or or industrial industrial handling handling vehicles vehicles and and machines machines and and having having a rim a rim size size exceeding exceeding 61 61 cmcm Other Other OfOf a kind a kind used used onon agricultural agricultural or or forestry forestry vehicles vehicles and and machines machines OfOf a kind a kind used used onon construction construction or or industrial industrial handling handling vehicles vehicles and and machines machines and and having having a rim a rim size size exceeding exceeding 61 61 cmcm OfOf a kind a kind used used onon construction construction or or industrial industrial handling handling vehicles vehicles and and machines machines and and having having a rim a rim size size exceeding exceeding 61 61 cmcm New New pneumatic pneumatic tyres, tyres, of of rubber, rubber, nesnes (excl. (excl. of of herring-bone, herring-bone, etc,etc, tread) tread) OfOf a kind a kind used used onon motor motor cars cars (including (including station station wagons wagons and and racing racing cars) cars) OfOf a kind a kind used used onon buses buses or or lorries lorries OfOf a kind a kind used used onon aircraft aircraft Other Other Used Used pneumatic pneumatic tyres tyres of of rubber rubber Solid...

Solid... tyres, tyres, interchangeable interchangeable tyre tyre treads treads and and flaps, flaps, of of rubber rubber Inner Inner tubes, tubes, of of rubber rubber of of a kind a kind used used onon motor motor cars, cars, buses buses or or lorries lorries Inner Inner tubes, tubes, of of rubber rubber of of a kind a kind used used onon bicycles bicycles Inner Inner tubes, tubes, of of rubber, rubber, nesnes Sheath Sheath contraceptives contraceptives Hygienic Hygienic or or pharmaceutical pharmaceutical articles articles of of vulcanized vulcanized rubber, rubber, nesnes Surgical Surgical gloves gloves Gloves Gloves of of vulcanized vulcanized rubber rubber (excl. (excl. surgical surgical gloves) gloves) Articles Articles of of apparel apparel and and clothing clothing accessories accessories of of vulcanized vulcanized rubber, rubber, nesnes Articles Articles of of vulcanized vulcanized rubber rubber of of cellular cellular rubber rubber Floor Floor coverings coverings and and mats mats of of vulcanized vulcanized rubber, rubber, non-cellular non-cellular Erasers, Erasers, of of vulcanized vulcanized rubber rubber Gaskets, Gaskets, washers washers and and other other seals: seals: Boat Boat or or dock dock fenders, fenders, of of vulcanized vulcanized rubber rubber Other Other inflatable inflatable articles: articles: Hard Hard rubber rubber (eg. (eg. ebonite) ebonite) in in all all forms; forms; articles articles of of hard hard rubber rubber Full Full grains, grains, unsplit; unsplit; grain grain splits: splits: Other: Other: Full Full grains, grains, unsplit; unsplit; grain grain splits splits Other Other In In thethe wet wet state state (including (including wet-blue) wet-blue) In In thethe drydry state state (crust) (crust) In In thethe wet wet state state (including (including wet-blue) wet-blue) In In thethe drydry state state (crust) (crust)

HSHS Code Code 401036 401036 401039 401039 401110 401110 401120 401120 401130 401130 401140 401140 401150 401150 401161 401161 401162 401162 401163 401163 401169 401169 401192 401192 401193 401193 401194 401194 401199 401199 401211 401211 401212 401212 401213 401213 401219 401219 401220 401220 401290 401290 401310 401310 401320 401320 401390 401390 401410 401410 401490 401490 401511 401511 401519 401519 401590 401590 401610 401610 401691 401691 401692 401692 401693 401693 401694 401694 401695 401695 401700 401700 410411 410411 410419 410419 410441 410441 410449 410449 410510 410510 410530 410530 410621 410621 410622 410622

India-Sri Lanka Free Trade Agreement India-Sri India-SriLanka Lanka Free Free Trade Trade Agreement Agreement

S.S.No No 753 753 754 754 755 755 756 756 757 757 758 758 759 759

760 760 761 761 762 762 763 763 764 764 765 765 766 766 767 767 768 768 769 769 770 770 771 771 772 772 773 773 774 774 775 775 776 776 777 777 778 778 779 779 780 780 781 781 782 782 783 783 784 784 785 785 786 786 787 787 788 788 789 789 790 790 791 791 792 792 793 793 794 794 795 795 796 796

Description Description Full Fullgrains, grains,unsplit unsplit Grain Grainsplits splits Other Other Full Fullgrains, grains,unsplit unsplit Grain Grainsplits splits Other Other Leather Leatherfurther furtherprepared preparedafter aftertanning tanningororcrusting, crusting,including includingparchment-dressed parchment-dressedleather, leather, ofofsheep sheepororlamb, lamb,without withoutwool woolon, on,whether whetherorornot notsplit, split,other otherthan thanleather leatherofofheading heading 41.14.

41.14.

OfOfgoats goatsororkids kids Mats, Mats,matting mattingand andscreens screensofofvegetable vegetablematerials materials Vegetable Vegetableplaiting plaitingmaterial... material...ininsheet sheetform form Plaiting Plaitingmaterials materials(excl. (excl.vegetable), vegetable),ininsheet sheetform form Articles Articlesofofvegetable vegetableplaiting plaitingmaterials, materials,articles articlesofofloofah loofah Articles Articlesofofplaiting plaitingmaterials materials(excl. (excl.ofofvegetable vegetablematerial) material) Hand-made Hand-madepaper paperand andpaperboard paperboard Paper Paperand andpaperboard paperboardasasa abase basefor forphoto-sensitive... photo-sensitive...paper paper Carbonizing Carbonizingbase basepaper, paper,uncoated, uncoated,ininrolls rollsororsheets sheets Weighing Weighing4040g/m2 g/m2orormore morebut butnot notmore morethan than150 150g/m2, g/m2,ininrolls rolls Weighing Weighing4040g/m2 g/m2orormore morebut butnot notmore morethan than150 150g/m2, g/m2,ininsheets sheetswith withone oneside sidenot not exceeding exceeding435 435mm mmand andthe theother othersidce sidcenot notexceeding exceeding297 297mm mmininthe theunfolded unfoldedstate state Other, Other,weighing weighing4040g/m2 g/m2orormore morebut butnot notmore morethan than150 150g/m2 g/m2 Weighing Weighingmore morethan than150 150g/m2: g/m2: InInrolls: rolls: InInsheets sheetswith withone oneside sidenot notexceeding exceeding435 435mm mmand andthe theother otherside sidenot notexceeding exceeding297 297mm mminin the theunfolded unfoldedstate: state: Other: Other: Semi-chemical Semi-chemicalfluting flutingpaper paper Straw Strawfluting flutingpaper paper Other Other Corrugated Corrugatedpaper paperand andpaperboard, paperboard,ininrolls rollsororsheets sheets Sack Sackkraft kraftpaper, paper,creped crepedororcrinkled, crinkled,ininrolls rollsororsheets sheets Kraft Kraftpaper, paper,creped crepedororcrinkled, crinkled,(excl. (excl.sack), sack),ininrolls rollsororsheets sheets Other Other Carbon Carbonororsimilar similarcopying copyingpapers, papers,ininrolls rollsororsheets sheets Self-copy Self-copypaper, paper,ininrolls rollsororsheets sheets Copying Copyingorortransfer transferpapers, papers,nes, nes,ininrolls rollsororsheets sheets InInrolls: rolls: InInsheets sheetswith withone oneside sidenot notexceeding exceeding435 435mm mmand andthe theother otherside sidenot notexceeding exceeding297 297mm mminin the theunfolded unfoldedstate: state: Other Other: : Light-weight Light-weightcoated coatedpaper paper Paper...

Paper...for forwriting, writing,etc, etc,>10% >10%mechanical mechanicalfibres, fibres,coated... coated...

Kraft Kraftpaper..., paper...,bleached, bleached,>95% >95%chemical chemicalfibres, fibres,=<150g/m2, =<150g/m2,coated... coated...

Kraft Kraftpaper..., paper...,bleached, bleached,>95% >95%chemical chemicalfibres, fibres,>150g/m2, >150g/m2,coated... coated...

Kraft Kraftpaper paperand andpaperboard, paperboard,coated..., coated...,nes nes Multi-ply Multi-ply Paper Paperand andpaperboard, paperboard,coated coatedwith withkaolin, kaolin,etc, etc,nes nes Carbon Carbonororsimilar similarcopying copyingpapers papers

HS HSCode Code 410711 410711 410712 410712 410719 410719 410791 410791 410792 410792 410799 410799 411200 411200

411310 411310 460120 460120 460191 460191 460199 460199 460210 460210 460290 460290 480210 480210 480220 480220 480230 480230 480255 480255 480256 480256 480257 480257 480258 480258 480261 480261 480262 480262 480269 480269 480511 480511 480512 480512 480519 480519 480810 480810 480820 480820 480830 480830 480890 480890 480910 480910 480920 480920 480990 480990 481013 481013 481014 481014 481019 481019 481022 481022 481029 481029 481031 481031 481032 481032 481039 481039 481092 481092 481099 481099 481610 481610

7373

73

Institute Policy Studies of Sri Institute Institute of Policy ofof Policy Studies Studies of Sri of Sri Lanka Lanka

Lanka

S. S. NoNo Description Description 797 797 798 798 799 799 800 800 801 801 802 802 803 803 804 804 805 805 806 806 807 807 808 808 809 809 810 810 811 811 812 812 813 813 814 814 815 815 816 816 817 817 818 818 819 819 820 820 821 821 822 822 823 823 824 824 825 825 826 826 827 827 828 828 829 829 830 830 831 831 832 832 833 833 834 834 835 835 836 836 837 837 838 838 839 839 840 840 841 841 842 842 843 843 844 844 845 845

7474

74

Envelopes Envelopes of of paper paper or or paperboard paperboard Letter Letter cards, cards, plain plain postcards postcards and and correspondence correspondence cards cards of of paper... paper...

Boxes, Boxes, etc,etc, of of paper paper or or paperboard paperboard containing containing paper paper stationery stationery Toilet Toilet paper: paper: Handkerchiefs Handkerchiefs and and cleansing cleansing or or facial facial tissues tissues of of paper... paper...

Tablecloths Tablecloths and and serviettes serviettes of of paper paper sanitary sanitary towels towels && tampons, tampons, napkins napkins && napkin napkin liners liners forfor babies babies && similar similar sanitary sanitary articles articles Cartons, Cartons, boxes boxes and and cases, cases, of of corrugated corrugated paper paper or or paperboard paperboard Folding Folding cartons, cartons, boxes boxes and and cases, cases, of of non-corrugated non-corrugated paper paper or or paperboard paperboard Sacks Sacks and and bags, bags, having having a base a base of of a width a width of of >=40cm >=40cm of of paper, paper, paperboard paperboard Other Other sacks sacks and and bags, bags, including including cones: cones: Packing Packing containers, containers, including including record record sleeves, sleeves, of of paper..., paper..., nesnes Box Box files, files, letter letter trays, trays, storage storage boxes, boxes, etc,etc, of of paper paper Registers, Registers, account account books, books, order order and and receipt receipt books, books, of of paper, paper, paperboard paperboard Exercise-books Exercise-books Binders, Binders, (other (other than than book book covers), covers), folders folders and and filefile covers covers of of paper paper or or paperboard paperboard Manifold Manifold business business forms forms and and interleaved interleaved carbon carbon sets sets Albums Albums forfor stamps stamps or or forfor collections collections of of paper paper or or paperboard paperboard Blotting Blotting pads, pads, book book covers covers and and other other articles articles of of stationery stationery of of paper... paper...

Paper Paper or or paperboard paperboard labels labels of of allall kinds, kinds, whether whether or or notnot printed. printed.

Printed Printed paper paper or or paperboard paperboard labels labels of of allall kinds kinds Paper Paper or or paperboard paperboard labels labels of of allall kinds kinds (excl. (excl. printed) printed) Self-adhesive Self-adhesive Gummed Gummed or or adhesive adhesive paper paper (excl. (excl. self-adhesive), self-adhesive), in in strips strips or or rolls rolls Filter Filter paper paper and and paperboard: paperboard: Rolls, Rolls, sheets sheets and and dials, dials, printed printed forfor self-recording self-recording apparatus apparatus Trays, Trays, dishes, dishes, plates plates and and cups, cups, etc,etc, of of paper paper or or paperboard paperboard Moulded Moulded or or pressed pressed articles articles of of paper paper pulp pulp Other Other Stamped Stamped Envelops Envelops Printed Printed or or illustrated illustrated postcards; postcards; printed printed cards cards bearing bearing greetings, greetings, etcetc Calendars Calendars of of any any kind, kind, printed, printed, including including calendar calendar blocks blocks Trade Trade advertising advertising material, material, commercial commercial catalogues catalogues and and thethe like: like: Pictures, Pictures, designs designs and and photographs: photographs: Other: Other: Raw: Raw: Other Other : : Raw Raw albaca albaca fibres fibres Processed Processed abaca abaca fibres; fibres; tow, tow, noils noils and and waste waste of of these these fibres fibres Other Other : : Sanitary Sanitary towels towels and and tampons, tampons, napkins, napkins, etc,etc, of of textile textile material material wadding wadding Twine, Twine, cordage, cordage, rope rope and and cables, cables, of of jute jute or or other other textile textile bast bast fibres fibres Binder Binder or or baler baler twine twine of of sisal, sisal, etc,etc, of of thethe genus genus agave agave other other Binder Binder or or baler baler twine twine of of polyethylene polyethylene or or polypropylene polypropylene Other Other OfOf other other synthetic synthetic fabres: fabres: Other Other Made Made upup fishing fishing nets nets of of man-made man-made textile textile materials materials

HSHS Code Code 481710 481710 481720 481720 481730 481730 481810 481810 481820 481820 481830 481830 481840 481840 481910 481910 481920 481920 481930 481930 481940 481940 481950 481950 481960 481960 482010 482010 482020 482020 482030 482030 482040 482040 482050 482050 482090 482090 482100 482100 482110 482110 482190 482190 482312 482312 482319 482319 482320 482320 482340 482340 482360 482360 482370 482370 482390 482390 490700 490700 490900 490900 491000 491000 491110 491110 491191 491191 491199 491199 530511 530511 530519 530519 530521 530521 530529 530529 530590 530590 560110 560110 560710 560710 560721 560721 560729 560729 560741 560741 560749 560749 560750 560750 560790 560790 560811 560811

India-Sri Lanka Free Trade Agreement India-Sri India-Sri Lanka Lanka FreeFree Trade Trade Agreement Agreement

S. No S. No Description Description 846846 847847 848848 849849 850850 851851 852852 853853 854854 855855 856856 857857 858858 859859 860860 861861 862862 863863 864864 865865 866866 867867 868868 869869 870870 871871 872872 873873 874874 875875 876876 877877 878878 879879 880880 881881 882882 883883 884884 885885 886886 887887 888888 889889 890890 891891 892892 893893 894894

Knotted Knotted netting netting of man-made of man-made textile textile materials materials (excl. (excl. fishing fishing nets) nets) Knotted Knotted netting netting of twine, of twine, cordage cordage or rope or rope of textile of textile materials, materials, nesnes Articles Articles of yarn, of yarn, strip, strip, etc,etc, twine, twine, cordage, cordage, rope rope or cables, or cables, nesnes Cotton Cotton gauze gauze (excl. (excl. narrow narrow fabrics) fabrics) Gauze Gauze of other of other textiles textiles (excl. (excl. narrow narrow fabrics) fabrics) Textile Textile fabrics fabrics impregnated... impregnated... with with polyvinyl polyvinyl chloride chloride Waterproof Waterproof footwear footwear incorporating incorporating a protective a protective metal metal toe-cap... toe-cap...

Waterproof Waterproof footwear footwear covering covering thethe knee... knee...

Waterproof Waterproof footwear footwear covering covering thethe ankle ankle butbut notnot thethe knee knee Waterproof Waterproof footwear footwear (not(not covering covering thethe ankle) ankle) Ski-boots, Ski-boots, cross-country cross-country ski ski footwear footwear andand snowboard snowboard boots, boots, of rubber of rubber or plastics or plastics Sport Sport footwear, footwear, nes,nes, of rubber of rubber or plastics or plastics footwear footwear with with upper upper straps straps or thongs or thongs assembled assembled to the to the solesole by by means means of plugs of plugs Footwear, Footwear, with with metal metal toe-cap, toe-cap, of rubber of rubber or plastics or plastics Footwear, Footwear, nes,nes, covering covering thethe ankle ankle of rubber of rubber or plastics or plastics Footwear, Footwear, nes,nes, notnot covering covering thethe ankle, ankle, of rubber of rubber or plastics or plastics Ski-boots,...snowboard Ski-boots,...snowboard boots,with boots,with rubber, rubber, plastics, plastics, leather... leather... soles, soles, & leather & leather uppers uppers Sports Sports footwear, footwear, with with rubber, rubber, plastics, plastics, leather...soles, leather...soles, leather leather uppers uppers footwear footwear with with outer outer soles soles of leather of leather andand uppers uppers which which consist consist of leather of leather straps.... straps....

Footwear Footwear with with a wood a wood base, base, no no inner inner soles soles or caps, or caps, leather leather uppers uppers Footwear, Footwear, with with a metal a metal toe-cap, toe-cap, leather leather uppers uppers Footwear Footwear with with leather leather soles soles andand uppers, uppers, covering covering thethe ankle ankle Footwear Footwear with with leather leather soles soles andand uppers, uppers, notnot covering covering thethe ankle ankle Footwear Footwear with with rubber... rubber... soles soles andand leather leather uppers, uppers, covering covering thethe ankle ankle Footwear Footwear with with rubber... rubber... soles, soles, leather leather uppers, uppers, notnot covering covering thethe ankle ankle Training Training shoes, shoes, etc,etc, with with rubber rubber or plastic or plastic soles soles andand textile textile uppers uppers Sports Sports footwear, footwear, with with rubber rubber or plastic or plastic soles soles andand textile textile uppers uppers Footwear Footwear with with leather leather or composition or composition leather leather soles soles andand textile textile uppers uppers Footwear, Footwear, nes,nes, with with leather leather or composition or composition leather leather uppers uppers with with uppers uppers of textile of textile materials materials Footwear, Footwear, nesnes Uppers Uppers andand parts parts thereof thereof (excl. (excl. stiffeners) stiffeners) Outer Outer soles soles andand heels heels of rubber of rubber or plastics or plastics Wooden Wooden parts parts of footwear of footwear Non-wood Non-wood parts parts of footwear of footwear (excl. (excl. outer outer soles soles andand heels heels of plastics/rubber of plastics/rubber or uppers) or uppers) Garden Garden or similar or similar umbrellas umbrellas Umbrellas Umbrellas andand sunsun umbrellas, umbrellas, having having a telescopic a telescopic shaft shaft Umbrellas Umbrellas andand sunsun umbrellas, umbrellas, nesnes Setts, Setts, curbstones curbstones andand flagstones, flagstones, of natural of natural stone stone (except (except slate) slate) tiles,cubes tiles,cubes andand similar similar articles,whether articles,whether or not or not rectangular rectangular ............ marble,travertine marble,travertine andand alabaster alabaster Other Other calcareous calcareous stone, stone, nes,nes, cut/sawn, cut/sawn, with with flat/even flat/even surface surface Granite, Granite, cut/sawn, cut/sawn, with with flat/even flat/even surface surface Monumental/building Monumental/building stone, stone, nes,nes, cut/sawn, cut/sawn, with with flat/even flat/even surface surface marble,travertine marble,travertine andand alabaster alabaster Calcareous Calcareous stone stone (excl. (excl. marble, marble, travertine travertine andand alabaster), alabaster), worked worked Worked Worked granite granite Other Other Stone: Stone: Worked Worked slate slate andand articles articles of slate of slate or of or agglomerated of agglomerated slate slate

HSHS Code Code 560819 560819 560890 560890 560900 560900 580310 580310 580390 580390 590310 590310 640110 640110 640191 640191 640192 640192 640199 640199 640212 640212 640219 640219 640220 640220 640230 640230 640291 640291 640299 640299 640312 640312 640319 640319 640320 640320 640330 640330 640340 640340 640351 640351 640359 640359 640391 640391 640399 640399 640411 640411 640419 640419 640420 640420 640510 640510 640520 640520 640590 640590 640610 640610 640620 640620 640691 640691 640699 640699 660110 660110 660191 660191 660199 660199 680100 680100 680210 680210 680221 680221 680222 680222 680223 680223 680229 680229 680291 680291 680292 680292 680293 680293 680299 680299 680300 680300

75 75

75

Institute ofPolicy Policy Studies of Sri Institute Institute of of Policy Studies Studies of of SriSri Lanka Lanka

S.S. No No 895 895 896 896 897 897 898 898 899 899 900 900 901 901 902 902 903 903 904 904 905 905 906 906 907 907 908 908 909 909 910 910 911 911 912 912 913 913 914 914 915 915 916 916 917 917 918 918 919 919 920 920 921 921 922 922 923 923 924 924 925 925 926 926 927 927 928 928 929 929 930 930 931 931 932 932 933 933 934 934 935 935 936 936 937 937 938 938

7676

76

Lanka

Description Description Natural Natural oror artificial artificial abrasive abrasive powder/grain, powder/grain, onon textile textile fabric fabric Natural Natural oror artificial artificial abrasive abrasive powder/grain, powder/grain, onon paper/paperboard paper/paperboard Natural Natural oror artificial artificial abrasive abrasive powder/grain, powder/grain, onon a base a base ofof materials, materials, nes nes Corrugated Corrugated sheets sheets ofof asbestos-cement, asbestos-cement, ofof cellulose cellulose fibre-cement, fibre-cement, etcetc Sheets,(excl.corrugated) Sheets,(excl.corrugated) panels.... panels.... ofof asbestos-cement, asbestos-cement, ofof cellulose cellulose fibre-cement, fibre-cement, etcetc Ceramic Ceramic building building bricks bricks Ceramic Ceramic flooring flooring blocks, blocks, support support oror filler filler tiles tiles and and the the like like Tiles, Tiles, cubes cubes and and similar similar articles, articles, whether whether oror not not rectangular, rectangular, the the largest largest surface surface area area ofof which which is is capable capable ofof being being enclosed enclosed inin a square a square the the side side ofof which which is is less less than than 7 cm: 7 cm: Other: Other: Tiles, Tiles, cubes cubes and and similar similar articles, articles, whether whether oror not not rectangular, rectangular, the the largest largest surface surface area area ofof which which is is capable capable ofof being being enclosed enclosed inin a square a square the the side side ofof which which is is less less than than 7 cm: 7 cm: Other: Other: OfOf porcelain porcelain oror china: china: Other: Other: Tableware Tableware and and kitchenware, kitchenware, ofof porcelain porcelain oror china china Household Household and and toilet toilet articles, articles, nes, nes, ofof porcelain porcelain oror china china Ceramic Ceramic tableware, tableware, kitchenware, kitchenware, other other household household articles articles and and toilet toilet articles, articles, other other than than ofof porcelain porcelain oror china: china: Statuettes Statuettes and and other other ornamental ornamental articles articles ofof porcelain porcelain oror china china Other: Other: OfOf porcelain porcelain oror china: china: Other: Other: Rear-view Rear-view mirrors mirrors forfor vehicles, vehicles, ofof glass glass Unframed Unframed glass glass mirrors mirrors (excl. (excl. rear-view rear-view forfor vehicles) vehicles) Framed Framed glass glass mirrors mirrors (excl. (excl. rear-view rear-view forfor vehicles) vehicles) Glass Glass ampoules ampoules Stoppers, Stoppers, lids lids and and other other closures closures ofof glass glass Other Other glasses glasses forfor corrective corrective spectacles spectacles Clock Clock oror watch watch glasses, glasses, glass glass forfor non-corrective non-corrective spectacles, spectacles, etc, etc, now now Articles Articles ofof goldsmiths' goldsmiths' oror silversmiths' silversmiths' wares wares ofof silver silver Articles Articles ofof goldsmiths' goldsmiths' oror silversmiths' silversmiths' wares wares ofof precious precious metals, metals, nes nes Articles Articles ofof goldsmiths'... goldsmiths'... wares wares ofof base base metal metal clad clad with with precious precious metal metal Flat-rolled Flat-rolled iron/steel, iron/steel, width width >=600mm, >=600mm, plated...with plated...with zinc,(excl.electro-plated)corrugated zinc,(excl.electro-plated)corrugated Other Other Plated Plated oror coated coated with with tin: tin: Electrolytically Electrolytically plated plated oror coated coated with with zinc: zinc: Flat-rolled Flat-rolled iron/steel, iron/steel, width width <600mm, <600mm, plated plated oror coated coated with with zinc zinc (excl. (excl. electro-plated) electro-plated) Containing Containing indentations, indentations, ribs, ribs, grooves grooves oror other other deformations deformations produced produced during during the the rolling rolling process: process: Forged: Forged: Containing Containing indentations, indentations, ribs, ribs, grooves grooves oror other other deformations deformations produced produced during during the the rolling rolling process process oror twisted twisted after after rolling: rolling: Bars Bars and and rods rods ofof free-cutting free-cutting steel, steel, hot-rolled, hot-rolled, hot-drawn hot-drawn oror hot-extruded...., hot-extruded...., nes nes OfOf rectangular rectangular (other (other than than square) square) cross-section: cross-section: Iron/steel Iron/steel bars bars and and rods, rods, hot-rolled, hot-rolled, hot-drawn hot-drawn oror hot hot extruded, extruded, nes nes LL sections sections ofof iron/steel, iron/steel, hot-rolled..., hot-rolled..., <80mm <80mm high high bridges bridges and and bridge bridge sections sections

HS HS Code Code 680510 680510 680520 680520 680530 680530 681110 681110 681120 681120 690410 690410 690490 690490 690710 690710 690790 690790 690810 690810 690890 690890 691010 691010 691090 691090 691110 691110 691190 691190 691200 691200 691310 691310 691390 691390 691410 691410 691490 691490 700910 700910 700991 700991 700992 700992 701010 701010 701020 701020 701090 701090 701510 701510 701590 701590 711411 711411 711419 711419 711420 711420 721041 721041 721049 721049 721210 721210 721220 721220 721230 721230 721310 721310 721410 721410 721420 721420 721430 721430 721491 721491 721499 721499 721621 721621 730810 730810

India-Sri Lanka Trade Agreement India-Sri India-Sri Lanka Lanka FreeFree Free Trade Trade Agreement Agreement

S. No S. No Description Description 939 939 940 940 941 941 942 942 943 943 944 944 945 945 946 946 947 947 948 948 949 949 950 950 951 951 952 952 953 953 954 954 955 955 956 956 957 957 958 958 959 959 960 960 961 961 962 962 963 963 964 964 965 965 966 966 967 967 968 968 969 969 970 970 971 971 972 972 973 973 974 974 975 975 976 976 977 977 978 978 979 979 980 980 981 981 982 982 983 983 984 984 985 985 986 986 987 987

Towers Towers andand lattice lattice masts masts of iron of iron or steel or steel Doors, Doors, window-frames window-frames andand thresholds thresholds for doors for doors of iron of iron or steel or steel Structures Structures andand parts parts of structures, of structures, nes,nes, of iron of iron or steel or steel Reservoirs, Reservoirs, tanks, tanks, vatsvats andand similar similar containers containers for any for any material material ......... .........

Other: Other: Stainless Stainless steelsteel woven woven cloth cloth endless endless bands bands for machinery for machinery Woven Woven cloth cloth of stainless of stainless steelsteel (excl. (excl. endless endless bands bands for machinery) for machinery) Wire Wire iron/steel iron/steel grill....fencing, grill....fencing, welded welded at intersection, at intersection, mesh>=100cm2, mesh>=100cm2, X-section X-section >=3mm >=3mm Iron/steel Iron/steel grill, grill, netting netting & fencing, & fencing, welded welded at intersection, at intersection, plated plated or coated or coated withwith zinczinc Iron/steel Iron/steel grill, grill, netting netting & fencing, & fencing, welded welded at intersection, at intersection, nes nes Iron/steel Iron/steel cloth, cloth, grill, grill, netting netting & fencing, & fencing, nes,nes, plated plated or coated or coated withwith zinczinc Iron/steel Iron/steel cloth, cloth, grill, grill, netting netting & fencing, & fencing, nes,nes, coated coated withwith plastics plastics Iron/steel Iron/steel cloth, cloth, grill, grill, netting netting & fencing, & fencing, nes,nes, Expanded Expanded metal metal of iron of iron or steel or steel Nails, Nails, tacks, tacks, drawing drawing pins, pins, corrugated corrugated nails... nails... of iron of iron or steel or steel Coach Coach screws screws of iron of iron or steel or steel Wood Wood screws screws (excl. (excl. coach coach screws) screws) of iron of iron or steel or steel Screw Screw hooks hooks andand screw screw rings rings of iron of iron or steel or steel Self-tapping Self-tapping screws screws of iron of iron or steel or steel other other srews srews andand bolts,whether bolts,whether or not or not withwith their their nutsnuts or washers or washers Nuts Nuts of iron of iron or steel or steel Threaded Threaded articles, articles, nes,nes, of iron of iron or steel or steel Spring Spring washers washers andand other other locklock washers washers Washers, Washers, nes nes Rivets Rivets Cotters Cotters andand cotter-pins cotter-pins Non-threaded Non-threaded articles, articles, nes,nes, of iron of iron or steel or steel Knitting Knitting needles, needles, bodkins, bodkins, crochet crochet hooks, hooks, etc, etc, of iron of iron or steel or steel Leaf-springs Leaf-springs andand leaves leaves therefor, therefor, of iron of iron or steel or steel Radiators, Radiators, not not electrically electrically heated, heated, andand parts parts thereof thereof of cast of cast ironiron Radiators, Radiators, not not electrically electrically heated, heated, andand parts parts thereof thereof of iron of iron or steel or steel Air Air heaters/hot heaters/hot air distributors..., air distributors..., nes nes (non-electric) (non-electric) of iron/steel of iron/steel Wire Wire of refined of refined copper, copper, maximum maximum cross-sectional cross-sectional dimension dimension =<6mm =<6mm Stranded Stranded wire, wire, cables... cables... of copper, of copper, not not electrically electrically insulated insulated Nails Nails andand tacks, tacks, drawing drawing pins, pins, staples, staples, etc, etc, of copper of copper or partly or partly copper copper Washers Washers of copper of copper Non-threaded Non-threaded articles articles suchsuch as rivets, as rivets, cotters, cotters, cotter-pins... cotter-pins... of copper of copper Screws; Screws; bolts bolts andand nuts: nuts: Threaded Threaded articles articles of copper, of copper, nes nes Pot Pot scourers scourers andand scouring scouring or polishing or polishing pads, pads, gloves gloves andand the the like,like, of copper of copper Table, Table, kitchen kitchen or other or other household household articles articles andand parts parts thereof, thereof, of copper of copper Sanitary Sanitary ware ware andand parts parts thereof thereof of copper of copper Chain Chain andand parts parts thereof thereof of copper of copper Cast, Cast, moulded, moulded, stamped stamped or forged or forged articles articles of copper of copper Other: Other: Of aluminium, Of aluminium, not not alloyed alloyed Hollow Hollow profiles: profiles: Wire Wire of aluminium, of aluminium, not not alloyed, alloyed, maximum maximum cross-sectional cross-sectional dimension dimension =<7mm =<7mm NotNot backed backed : Other : Other

HS HS Code Code 730820 730820 730830 730830 730890 730890 730900 730900 731029 731029 731412 731412 731414 731414 731420 731420 731431 731431 731439 731439 731441 731441 731442 731442 731449 731449 731450 731450 731700 731700 731811 731811 731812 731812 731813 731813 731814 731814 731815 731815 731816 731816 731819 731819 731821 731821 731822 731822 731823 731823 731824 731824 731829 731829 731990 731990 732010 732010 732211 732211 732219 732219 732290 732290 740819 740819 741300 741300 741510 741510 741521 741521 741529 741529 741533 741533 741539 741539 741811 741811 741819 741819 741820 741820 741910 741910 741991 741991 741999 741999 760410 760410 760421 760421 760519 760519 760719 760719

77 77

77

Institute of Policy Studies of Sri Lanka

Institute Institute of Policy of Policy Studies Studies of Sri of Lanka Sri Lanka

S. No S. No Description Description 988 988 989 989 990 990 991 991 992 992 993 993 994 994 995 995 996 996 997 997 998 998 999 999 10001000 10011001 10021002 10031003 10041004 10051005 10061006 10071007 10081008 10091009 10101010 10111011 10121012 10131013 10141014 10151015 10161016 10171017 10181018 10191019 10201020 10211021 10221022 10231023 10241024 10251025 10261026 10271027 10281028 10291029 10301030 10311031 10321032 10331033 10341034 10351035 10361036

78 78

78

Backed: Backed: Of aluminium, Of aluminium, not not alloyed alloyed Doors, Doors, windows windows andand their their frames frames andand thresholds, thresholds, of aluminium of aluminium Aluminium Aluminium structure structure andand parts parts of structures..., of structures..., nes nes Collapsible Collapsible tubular tubular containers containers of aluminium, of aluminium, (excl. (excl. for gas) for gas) <300<300 l l Other: Other: Cables...

Cables... of aluminium, of aluminium, withwith steelsteel core, core, not not electically electically insulated insulated Stranded Stranded wire, wire, cables... cables... of aluminium of aluminium alloys, alloys, not not electrically electrically insulated insulated Other: Other: Sanitary Sanitary ware ware andand parts parts thereof thereof of aluminium of aluminium Nails, Nails, tacks, tacks, staples, staples, screws, screws, bolts, bolts, nuts... nuts... of aluminium of aluminium Cloth, Cloth, grill, grill, netting netting andand fencing, fencing, of aluminium of aluminium wire: wire: Other: Other: Spades Spades andand shovels shovels Forks Forks Mattocks, Mattocks, picks, picks, hoeshoes andand rakes: rakes: Axes, Axes, bill bill hooks hooks andand similar similar hewing hewing tools tools Secateurs Secateurs andand similar similar one-handed one-handed pruners pruners andand shears shears (incl. (incl. poultry poultry shears) shears) Hedge Hedge shears, shears, two-handed two-handed pruning pruning shears shears andand similar similar two-handed two-handed shears shears Scythes...

Scythes... timber timber wedges wedges andand other other agricultural/forestry agricultural/forestry hand hand tools tools Hand-operated Hand-operated machanical machanical appliances, appliances, =<10kg, =<10kg, used used for food for food or drink or drink SetsSets of assorted of assorted knives, knives, nes nes Table Table knives knives withwith fixed fixed blades blades Knives Knives withwith fixed fixed blades blades (excl. (excl. table table knives) knives) Knives(excl.

Knives(excl. withwith fixed fixed blades) blades) Blades Blades for knives for knives (excl. (excl. those those of 82.08) of 82.08) Knife Knife handles handles of base of base metal metal Razors Razors (non-electric) (non-electric) Safety Safety razor razor blades, blades, including including razor razor blade blade blanks blanks in strips: in strips: Parts Parts of razors, of razors, nes nes Paper Paper knives, knives, letter letter openers, openers, erasing erasing knives, knives, pencil pencil sharpeners... sharpeners...

Manicure Manicure or pedicure or pedicure setssets andand instruments instruments (incl. (incl. nailnail files) files) Other Other articles articles of cutlery of cutlery SetsSets of spoons, of spoons, forks, forks, etc (one etc (one or more or more plated plated withwith precious precious metal) metal) SetsSets of assorted of assorted spoons, spoons, forks, forks, etc...etc... (excl. (excl. plated) plated) Spoons, Spoons, forks... forks... or similar or similar tableware, tableware, plated plated withwith precious precious metal metal Spoons, Spoons, forks, forks, ladles, ladles, skimmers... skimmers... or similar or similar tableware, tableware, nes nes Hinges: Hinges: Mountings, Mountings, fittings, fittings, etc, etc, for buildings, for buildings, of base of base metal, metal, nes nes Mountings, Mountings, fittings, fittings, etc, etc, for furniture, for furniture, of base of base metal, metal, nes nes Mountings, Mountings, fittings, fittings, etc, etc, for doors, for doors, staircases, staircases, of base of base metal metal Hat-racks, Hat-racks, hat-pegs, hat-pegs, brackets brackets andand similar similar fixtures fixtures of base of base metal metal Armoured Armoured or reinforced or reinforced safes, safes, strong-boxes strong-boxes andand doors... doors... of base of base metal metal Filing Filing cabinets, cabinets, card-index card-index cabinets... cabinets... or desk or desk equipment equipment of base of base metal metal Bells, Bells, gongs gongs andand the the like:like: Hooks, Hooks, eyeseyes andand eyelets eyelets of base of base metal metal Tubular Tubular or bifurcated or bifurcated rivets rivets of base of base metal metal Clasps, Clasps, buckles... buckles... beads beads andspangles andspangles of base of base metal metal (incl. (incl. parts) parts) Crown Crown corks corks of base of base metal metal

HS HS Code Code 760720 760720 760810 760810 761010 761010 761090 761090 761210 761210 761290 761290 761410 761410 761490 761490 761519 761519 761520 761520 761610 761610 761691 761691 761699 761699 820110 820110 820120 820120 820130 820130 820140 820140 820150 820150 820160 820160 820190 820190 821000 821000 821110 821110 821191 821191 821192 821192 821193 821193 821194 821194 821195 821195 821210 821210 821220 821220 821290 821290 821410 821410 821420 821420 821490 821490 821510 821510 821520 821520 821591 821591 821599 821599 830210 830210 830241 830241 830242 830242 830249 830249 830250 830250 830300 830300 830400 830400 830610 830610 830810 830810 830820 830820 830890 830890 830910 830910

India-Sri Lanka Trade Agreement India-Sri India-Sri Lanka Lanka FreeFree Free Trade Trade Agreement Agreement

S. No S. No Description Description 10371037 Other: Other: 10381038 Sign-plates, Sign-plates, name-plates, name-plates, address-plates address-plates andand similar similar plates, plates, numbers, numbers, letters letters andand other other symbols, symbols, of base of base metal, metal, excluding excluding those those of heading of heading 94.05.

94.05.

10391039 other other rotary rotary positive positive displacement displacement pumps pumps 10401040 Other Other centrifugal centrifugal pumps: pumps: 10411041 of liquid of liquid elevators elevators 10421042 Other: Other: 10431043 Window Window or wall or wall types, types, self-contained self-contained or "split or "split system": system": 10441044 of aof kind a kind used used for persons for persons in motor in motor vehicles vehicles 10451045 Household Household refrigerators, refrigerators, nes nes 10461046 Freezers Freezers of the of the upright upright type, type, not not exceeding exceeding 900 900 1 capacity: 1 capacity: 10471047 Compression Compression typetype units units whose whose condensers condensers are are heatheat exchangers: exchangers: 10481048 Other: Other: 10491049 Furniture Furniture designed designed to receive to receive refrigerating refrigerating or freezing or freezing equipment: equipment: 10501050 For For filtering filtering or purifying or purifying water: water: 10511051 Machinery Machinery andand apparatus apparatus for filtering/purifying for filtering/purifying beverages beverages (excl. (excl. water) water) 10521052 Oil Oil or petrol-filters or petrol-filters for internal for internal combustion combustion engines engines 10531053 Intake Intake air filters air filters for internal for internal combustion combustion engines engines 10541054 Personal Personal weighing weighing machines, machines, including including baby baby scales; scales; household household scales: scales: 10551055 FireFire extinguishers extinguishers 10561056 Agricultural Agricultural or horticultural: or horticultural: 10571057 Ploughs Ploughs 10581058 DiscDisc harrows harrows 10591059 Harrows Harrows (excl. (excl. discdisc harrows), harrows), scarifiers, scarifiers, cultivators, cultivators, weeders weeders andand hoeshoes 10601060 Seeders, Seeders, planters planters andand transplanters transplanters 10611061 Manure Manure spreaders spreaders andand fertiliser fertiliser distributors distributors 10621062 Parts: Parts: 10631063 Mowers..., Mowers..., powered, powered, the the cutting cutting device device rotating rotating in ain horizontal a horizontal plane plane 10641064 Other,More Other,More thanthan 10 years 10 years old old 10651065 Other Other mowers, mowers, including including cutter cutter barsbars for tractor for tractor mounting: mounting: 10661066 Haymaking Haymaking machinery machinery 10671067 Straw Straw or fodder or fodder balers balers (incl. (incl. pick-up pick-up balers) balers) 10681068 Other,More Other,More thanthan 10 years 10 years old old 10691069 Threshing Threshing machinery machinery for agricultural for agricultural produce, produce, nes nes 10701070 Root Root or tuber or tuber harvesting harvesting machines machines 10711071 Harvesting Harvesting machinery, machinery, nes nes 10721072 Machines Machines for cleaning, for cleaning, sorting sorting or grading or grading eggs, eggs, fruitfruit or other or other produce produce 10731073 parts parts 10741074 Other Other machinery: machinery: 10751075 Fully-automatic Fully-automatic machines: machines: 10761076 Other Other machines, machines, withwith built-in built-in centrifugal centrifugal drier: drier: 10771077 Other: Other: 10781078 Sewing Sewing machines machines of the of the household household type: type: 10791079 Furniture, Furniture, bases bases andand covers covers for sewing for sewing machines machines andand parts parts thereof thereof 10801080 Injection Injection or compression or compression typetype moulds moulds for rubber for rubber or plastics or plastics 10811081 Moulds Moulds for rubber for rubber or plastics or plastics (excl. (excl. injection injection of compression) of compression) 10821082 Of an Of output an output exceeding exceeding 750 750 W but W but not not exceeding exceeding 75 kW: 75 kW: 10831083 Liquid Liquid dielectric dielectric transformers, transformers, power power handling handling capacity capacity =<650kva =<650kva 10841084 Transformers, Transformers, nes,nes, power power handling handling capacity capacity =<1kva =<1kva

HS HS Code Code 830990 830990 831000 831000 841360 841360 841370 841370 841392 841392 841459 841459 841510 841510 841520 841520 841829 841829 841840 841840 841861 841861 841869 841869 841891 841891 842121 842121 842122 842122 842123 842123 842131 842131 842310 842310 842410 842410 842481 842481 843210 843210 843221 843221 843229 843229 843230 843230 843240 843240 843290 843290 843311 843311 843319 843319 843320 843320 843330 843330 843340 843340 843351 843351 843352 843352 843353 843353 843359 843359 843360 843360 843390 843390 843880 843880 845011 845011 845012 845012 845019 845019 845210 845210 845240 845240 848071 848071 848079 848079 850152 850152 850421 850421 850431 850431

79 79

79

Institute of Policy Studies of Sri Lanka

Institute Institute of Policy of Policy Studies Studies of Sri of Lanka Sri Lanka

S. No S. No Description Description 10851085 10861086 10871087 10881088 10891089 10901090 10911091 10921092 10931093 10941094 10951095 10961096 10971097 10981098 10991099 11001100 11011101 11021102 11031103 11041104 11051105 11061106 11071107 11081108 11091109 11101110 11111111 11121112 11131113 11141114 11151115 11161116 11171117 11181118 11191119 11201120 11211121 11221122 11231123 11241124 11251125 11261126 11271127 11281128 11291129 11301130 11311131 11321132

80 80

80

Transformers, Transformers, nes,nes, power power handling handling capacity capacity 16-500kva 16-500kva Manganese Manganese dioxide: dioxide: lead-acid lead-acid of a of kind a kind usedused for strarting for strarting piston piston engines engines Electric Electric instantaneous instantaneous or storage or storage water water heaters heaters andand immersion immersion heaters heaters Electric Electric storage storage heating heating radiators radiators Other: Other: Pocket-size Pocket-size radio radio cassette-players: cassette-players: Other Other apparatus apparatus combined combined withwith sound sound recording recording or reproducing or reproducing apparatus: apparatus: Other: Other: Radio Radio receivers receivers for motor for motor vehicles, vehicles, withwith sound sound ...reproducing ...reproducing apparatus apparatus Radio Radio receivers receivers for motor for motor vehicles, vehicles, nes nes Radio Radio receivers, receivers, nes,nes, withwith sound sound recording/reproducing recording/reproducing apparatus apparatus Radio Radio receivers, receivers, nes,nes, withwith a clock a clock Radio Radio receivers, receivers, nes nes Reception Reception apparatus apparatus for radio-telephony for radio-telephony or radio-telegraphy, or radio-telegraphy, nes nes Colour: Colour: Black Black andand white white or other or other monochrome: monochrome: Video Video projectors projectors Fuses, Fuses, >1000 >1000 V V Lamp-holders: Lamp-holders: Plugs Plugs andand sockets, sockets, =<1000 =<1000 V V Boards...

Boards... equipped equipped withwith twotwo or more or more apparatus apparatus of 85.35 of 85.35 or 85.36, or 85.36, voltage voltage =<1000 =<1000 V V Boards...

Boards... equipped equipped withwith twotwo or more or more apparatus apparatus of 85.35 of 85.35 or 85.36, or 85.36, voltage voltage >1000 >1000 V V Parts Parts - Other - Other Filament Filament lamps lamps of a of power a power =<200w =<200w andand of a of voltage a voltage >100v, >100v, nes nes Of copper: Of copper: Co-axial Co-axial cable cable andand other other co-axial co-axial electric electric conductors: conductors: Electric Electric conductors, conductors, nes,nes, for afor voltage a voltage <=80<=80 V, not V, not fitted fitted withwith connectors connectors Electric Electric conductors, conductors, nes,nes, for afor voltage a voltage >80 >80 V-<=1000 V-<=1000 V, fitted V, fitted withwith connectors connectors up to upfour to four cored cored unarmoured unarmoured wirewire andand cable cable Ceramic Ceramic electrical electrical insulators insulators Electrical Electrical insulators insulators (excl. (excl. of glass of glass or ceramics) or ceramics) Insulating Insulating fittings fittings of ceramics of ceramics for electrical for electrical machines... machines...

Other Other Waste Waste andand scrap scrap of primary of primary cells, cells, primary primary batteries batteries andand electric electric accumulators; accumulators; spent spent primary primary cells, cells, spent spent primary primary batteries batteries andand spent spent electric electric accumulators: accumulators: With With compression-ignition compression-ignition internal internal combustion combustion piston piston engine engine (diesel (diesel or semi-diesel): or semi-diesel): Other: Other: Vehicles Vehicles for travelling for travelling on snow; on snow; golfgolf cars,cars, etc, etc, withwith engines engines Of cylinder Of cylinder capacity capacity not not exceeding exceeding 1,000 1,000 cc: cc: Of aOf cylinder a cylinder capacity capacity exceeding exceeding 1,000 1,000 cc but cc but not not exceeding exceeding 1,500 1,500 cc: cc: Of aOf cylinder a cylinder capacity capacity exceeding exceeding 1,500 1,500 cc but cc but not not exceeding exceeding 3,000 3,000 cc: cc: Of aOf cylinder a cylinder capacity capacity exceeding exceeding 3,000 3,000 cc: cc: Of aOf cylinder a cylinder capacity capacity not not exceeding exceeding 1,500 1,500 cc: cc: Of aOf cylinder a cylinder capacity capacity exceeding exceeding 1,500 1,500 cc but cc but not not exceeding exceeding 2,500 2,500 cc: cc: Of aOf cylinder a cylinder capacity capacity exceeding exceeding 2,500 2,500 cc: cc: Other Other motor motor vehicles vehicles for the for transport the transport of persons, of persons, nes nes g.v.w. g.v.w. not not exceeding exceeding 5 tonnes: 5 tonnes: g.v.w. g.v.w. not not exceeding exceeding 5 tonnes: 5 tonnes:

HS HS Code Code 850433 850433 850610 850610 850710 850710 851610 851610 851621 851621 851679 851679 852712 852712 852713 852713 852719 852719 852721 852721 852729 852729 852731 852731 852732 852732 852739 852739 852790 852790 852812 852812 852813 852813 852830 852830 853510 853510 853661 853661 853669 853669 853710 853710 853720 853720 853890 853890 853922 853922 854411 854411 854420 854420 854449 854449 854451 854451 854459 854459 854620 854620 854690 854690 854710 854710 854790 854790 854810 854810 870210 870210 870290 870290 870310 870310 870321 870321 870322 870322 870323 870323 870324 870324 870331 870331 870332 870332 870333 870333 870390 870390 870421 870421 870431 870431

India-Sri Lanka Trade Agreement India-Sri India-Sri Lanka Lanka FreeFree Free Trade Trade Agreement Agreement

S. No S. No Description Description 11331133 Motor Motor vehicles vehicles for the fortransport the transport of goods, of goods, nes nes 11341134 Chassis Chassis fittedfitted withwith engines, engines, for the formotor the motor vehicles vehicles of heading of heading 87.0187.01 to 87.05: to 87.05: 11351135 For the Forvehicles the vehicles of heading of heading 87.03: 87.03: 11361136 Other: Other: 11371137 Other: Other: 11381138 RoadRoad wheels wheels and and partsparts and and accessories accessories thereof: thereof: 11391139 Radiators Radiators 11401140 Silencers Silencers and and exhaust exhaust pipespipes 11411141 Other: Other: 11421142 Electrical Electrical vehicles, vehicles, not fitted not fitted withwith lifting... lifting... equipment equipment 11431143 Works Works trucks trucks (excl.(excl. electrical), electrical), not fitted not fitted withwith lifting... lifting... equipment equipment 11441144 PartsParts of works of works trucks trucks of 87.09 of 87.09 11451145 Motorized Motorized tanks tanks and and otherother armoured armoured fighting fighting vehicles vehicles and and partsparts thereof thereof 11461146 Bicycles Bicycles and and otherother cycles cycles (including (including delivery delivery tricycles), tricycles), not motorised: not motorised: 11471147 Frames Frames and and forks, forks, and and partsparts thereof: thereof: 11481148 Saddles Saddles of cycles of cycles 11491149 Other: Other: 11501150 BabyBaby carriages carriages and and partsparts thereof thereof 11511151 Trailers Trailers and and semi-trailers semi-trailers of the ofcaravan the caravan type,type, for housing for housing or camping or camping 11521152 Self-loading Self-loading or self-unloading or self-unloading trailers trailers and and semi-trailers semi-trailers for agricultural for agricultural purposes: purposes: 11531153 Tanker Tanker trailers trailers and and tanker tanker semi-trailers: semi-trailers: 11541154 Other: Other: 11551155 Other Other trailers trailers and and semi-trailers: semi-trailers: 11561156 Other Other vehicles: vehicles: 11571157 Fishing Fishing vessels; vessels; factory factory ships, ships, etc, for etc,processing/preserving for processing/preserving fish fish 11581158 Inflatable Inflatable boatsboats and and otherother vessels vessels for pleasure for pleasure or sports or sports 11591159 Sailboats Sailboats for pleasure for pleasure or sports or sports 11601160 Motorboats Motorboats for pleasure for pleasure or sports, or sports, otherother thanthan outboard outboard motorboats motorboats 11611161 Vessels Vessels for pleasure for pleasure or sports, or sports, nes; nes; rowing rowing boatsboats and and canoes canoes 11621162 TugsTugs and and pusher pusher craft.craft.

11631163 Spectacle Spectacle lenses lenses of glass of glass 11641164 Spectacle Spectacle lenses lenses of other of other materials: materials: 11651165 Frames Frames and and mountings mountings for spectacles, for spectacles, goggles goggles or the orlike, the like, of plastics of plastics 11661166 Of other Of other materials: materials: 11671167 Parts: Parts: 11681168 Sunglasses Sunglasses 11691169 Spectacles, Spectacles, goggles goggles and and the like the (excl. like (excl. sunglasses) sunglasses) 11701170 Other Other drawing, drawing, marking-out marking-out or mathematical or mathematical calculating calculating instruments: instruments: 11711171 SeatsSeats of a kind of a kind usedused for motor for motor vehicles: vehicles: 11721172 Swivel Swivel seatsseats withwith variable variable height height adjustment: adjustment: 11731173 SeatsSeats otherother thanthan garden garden seatsseats or camping or camping equipment, equipment, convertible convertible into into beds:beds: 11741174 SeatsSeats of cane, of cane, osier,osier, bamboo bamboo or similar or similar materials: materials: 11751175 Upholstered: Upholstered: 11761176 Other: Other: 11771177 Upholstered: Upholstered: 11781178 Other: Other: 11791179 Other Other seats: seats: 11801180 PartsParts 11811181 Metal Metal furniture furniture of a kind of a kind usedused in offices: in offices:

HS Code HS Code 870490 870490 870600 870600 870710 870710 870790 870790 870829 870829 870870 870870 870891 870891 870892 870892 870899 870899 870911 870911 870919 870919 870990 870990 871000 871000 871200 871200 871491 871491 871495 871495 871499 871499 871500 871500 871610 871610 871620 871620 871631 871631 871639 871639 871640 871640 871680 871680 890200 890200 890310 890310 890391 890391 890392 890392 890399 890399 890400 890400 900140 900140 900150 900150 900311 900311 900319 900319 900390 900390 900410 900410 900490 900490 901720 901720 940120 940120 940130 940130 940140 940140 940150 940150 940161 940161 940169 940169 940171 940171 940179 940179 940180 940180 940190 940190 940310 940310

81 81

81

Institute of Policy Studies of Sri Lanka

Institute Institute of Policy of Policy Studies Studies of Sri of Lanka Sri Lanka

S. No S. No Description Description 11821182 11831183 11841184 11851185 11861186 11871187 11881188 11891189 11901190 11911191 11921192 11931193 11941194 11951195 11961196 11971197 11981198 11991199 12001200 12011201 12021202 12031203 12041204 12051205 12061206 12071207 12081208 12091209 12101210 12111211 12121212 12131213 12141214 12151215 12161216 12171217 12181218 12191219 12201220

82 82

82

Other Other metal metal furniture: furniture: Wooden Wooden furniture furniture of a of kind a kind usedused in offices: in offices: Wooden Wooden furniture furniture of a of kind a kind usedused in the in kitchen: the kitchen: Wooden Wooden furniture furniture of a of kind a kind usedused in the in bedroom: the bedroom: Other Other wooden wooden furniture: furniture: Furniture Furniture of plastics: of plastics: Furniture Furniture of other of other materials, materials, including including cane, cane, osier, osier, bamboo bamboo or similar or similar materials: materials: Parts: Parts: Mattress Mattress supports: supports: Of cellular Of cellular rubber rubber or plastics, or plastics, whether whether or not or not covered: covered: Of other Of other materials: materials: Sleeping Sleeping bags: bags: Other: Other: Wheeled Wheeled toystoys designed designed to betoridden be ridden by children; by children; dolls' dolls' carriages carriages dolls, dolls, whether whether or not or not dressed dressed Garments Garments andand accessories, accessories, footwear footwear andand headgear headgear for dolls for dolls Parts Parts andand accessories, accessories, nes,nes, for dolls for dolls Brooms Brooms andand brushes, brushes, consisting consisting of twigs of twigs or other or other vegetable vegetable materials materials bound bound together, together, withwith or without or without handles: handles: Tooth Tooth brushes brushes including including dental-plate dental-plate brushes brushes Shaving, Shaving, hair,hair, nail,nail, eyelash, eyelash, toilet toilet brushes brushes Artists' Artists' brushes, brushes, writing writing brushes brushes andand similar similar brushes brushes for the for application the application of cosmetics of cosmetics Paint, Paint, distemper, distemper, varnish varnish or similar or similar brushes; brushes; paint paint padspads andand rollers rollers Hand-operated Hand-operated floorfloor sweepers, sweepers, mops, mops, feather feather dusters, dusters, etc, etc, nes nes Hand Hand sieves sieves andand hand hand riddles riddles BallBall point point pens: pens: FeltFelt tipped tipped andand other other porous-tipped porous-tipped penspens andand markers: markers: Refills Refills for ball for ball point point pens, pens, comprising comprising the ball the ball point point andand ink-reservoir: ink-reservoir: Other: Other: Pencils Pencils andand crayons, crayons, withwith leads leads encased encased in a in rigid a rigid sheath: sheath: Pencil Pencil leads, leads, black black or coloured: or coloured: Crayons, Crayons, nes;nes; drawing drawing charcoals charcoals andand chalks chalks (incl. (incl. tailors' tailors' chalks) chalks) Date, Date, sealing sealing or numbering or numbering stamps, stamps, etc, etc, for use for use in the in hand the hand Typewriter Typewriter or similar or similar ribbons ribbons inked inked or otherwise or otherwise prepared prepared Ink-pads Ink-pads Combs, Combs, hair-slides hair-slides andand the like the like of hard of hard rubber rubber or plastics or plastics Combs, Combs, hair-slides hair-slides andand the like the like of other of other materials, materials, nes nes Hairpins; Hairpins; curling curling pins,pins, curling curling grips, grips, etc, etc, andand parts parts thereof thereof Scent Scent sprays sprays andand similar similar toilet toilet sprays, sprays, andand mounts mounts andand heads heads therefor: therefor: Powder-puffs Powder-puffs andand padspads for the for application the application of cosmetics, of cosmetics, etc etc

HS HS Code Code 940320 940320 940330 940330 940340 940340 940350 940350 940360 940360 940370 940370 940380 940380 940390 940390 940410 940410 940421 940421 940429 940429 940430 940430 940490 940490 950100 950100 950210 950210 950291 950291 950299 950299 960310 960310 960321 960321 960329 960329 960330 960330 960340 960340 960390 960390 960400 960400 960810 960810 960820 960820 960860 960860 960899 960899 960910 960910 960920 960920 960990 960990 961100 961100 961210 961210 961220 961220 961511 961511 961519 961519 961590 961590 961610 961610 961620 961620

India-Sri India-Sri Lanka Free Trade Agreement Lanka Free Trade Agreement

Annex 4 Indiaâ&#x20AC;&#x2122;s Revised Sensitive List FOR NLDCs under SAFTA Sl. No.

(1)

Heading, SubHeading or Tariff item to the First Schedule (2)

Description

(3)

1

0204 10

All Goods

2

0204 30

All Goods

3

0204 50

All Goods

4

0207 11

All Goods

5

0207 12

All Goods

6

0207 13

All Goods

7

0207 14

All Goods

8

0207 43

All Goods

9

0207 53

All Goods

10

030289 10

All Goods

11

0303 89 10

All Goods

12

0303 89 30

All Goods

13

0303 89 60

All Goods

14

0303 89 80

Croacker

15

All Goods

16

0304 89 10 0306 16

17

0306 17

Prawns

18

0306 14

All Goods

19

0401 30

All Goods

20

0402 10 10

All Goods

21

0402 21

All Goods

22

0402 29 10

All Goods

23

0404 10

Whey powder

24

0405 10

All Goods

25

0405 90 10

All Goods

26

0405 90 20

All Goods

27

0409 00

All Goods

28

0506 10 19

29

0701 10

All Goods

30

0701 90

All Goods

31

0702 00

All Goods

32

0703 10 10

Prawns

Crushed bone

Fresh onions

83

83

Institute of Policy Studies of Sri Lanka Institute of Policy Studies of Sri Lanka

Sl. No.

33

84

84

Heading, SubHeading or Tariff item to the First Schedule 0703 20

Description

All Goods

34

0712 20

All Goods

35

0804 50 20

All Goods

36

0806 10

All Goods

37

0806 20

All Goods

38

0808 10

39

All Goods

40

0910 11 0910 12

41

0910 20

All Goods

42

0910 30

Turmeric, fresh or powder

43

1001 11

All Goods

44

1001 19

All Goods

45

1001 91

Wheat

46

1001 99

Wheat

47

1005 90

All Goods

48

1006 10

All Goods

49

1006 20

All Goods

50

1006 30

All Goods

51

1006 40

All Goods

52

1007

All Goods

53

1008 21

All Goods

54

1008 29

All Goods

55

1101 00

All Goods

56

1102 90 10

All Goods

57

1102 20

All Goods

58

1102 90 90

All Goods

59

1201 10

All Goods

60

1203 00

All Goods

61

1205 10

Rape Seeds

62

1205 90

All Goods

63

1206

All Goods

64

1207 40

All Goods

65

1207 50

All Goods

66 67

1207 99

All Goods

1507 10

All goods excluding palm nuts and kernels other than of seed quality

All Goods All Goods

India-Sri India-Sri Lanka Free Trade Agreement Lanka Free Trade Agreement Sl. No.

68

Heading, SubHeading or Tariff item to the First Schedule 1507 90 10

Description

All Goods

69

1508 10

All Goods

70

1508 90

Edible grade groundnut oil

71

1511 10

All Goods

72

1511 90

Refined Palm Oil/Palmolein

73

1512 11

All Goods

74

1512 19

All Goods

75

1512 21

All Goods

76

1512 29 10

All Goods

77

1513 11

All Goods

78

1513 19

All Goods

79

1513 21

All Goods

80

1513 29

All Goods

81

1514 11

All Goods

82

1514 19

All Goods

83

1514 91

All Goods

84

1514 99

All Goods

85

1515 11

All Goods

86

1515 19

All Goods

87

1515 50

All Goods

88

1701 11

All Goods

89

1701 91

All Goods

90

1701 99

All Goods

91

1905 90 10

All Goods

92

2002 90

Tomato concentrate

93

2008 30

All Goods

94

2008 40

All Goods

95

2008 50

All Goods

96

2008 60

All Goods

97

2008 91

All Goods

98

2008 93

All Goods

99

2008 99

All Goods

100

2009 50

All Goods

101

2203 00

All Goods

102

2204 10

All Goods

103

2204 21

All Goods

104

2204 29

All Goods 85

85

Institute Policy Studies Sri Lanka Institute ofofPolicy Studies of SriofLanka Sl. No.

105

86

86

Heading, SubHeading or Tariff item to the First Schedule 2204 30

Description

All Goods

106

2205 10

All Goods

107

2205 90

All Goods

108

2206 00

All Goods

109

2207 10

All Goods

110

2208 20

All Goods

111

2208 30

All Goods

112

2208 40

All Goods

113

2208 50

All Goods

114

2208 60 93

All Goods

115

2208 70

All Goods

116

2208 90

All Goods

117

2302 10

All Goods

118

2302 30

All Goods

119

2302 40

All Goods

120

2302 50

All Goods

121

2303 10

All Goods

122

2303 20

All Goods

123

2303 30

All Goods

124

2304

All Goods

125

2305 00 10

All Goods

126

2306 10

All Goods

127

2306 20

All Goods

128

2306 30

All Goods

129

2306 41

All Goods

130

2306 49

All Goods

131

2306 50

All Goods

132

2306 60

All Goods

133

2306 90

All Goods

134

2309 90

All Goods

135

2401 10

All Goods

136

2401 20

All Goods

137

2401 30

All Goods

138

2402 10

All Goods

139

2402 20

All Goods

140

2402 90

All Goods

141

2403 11

All Goods

India-Sri India-Sri Lanka Free Trade Agreement Lanka Free Trade Agreement Sl. No.

142

Heading, SubHeading or Tariff item to the First Schedule 2403 19

Description

All Goods

143

2403 91

All Goods

144

2403 99

All Goods

145

2515 11

Crude or roughly trimmed Marble

146

2515 12

All Goods

147

2515 20

All Goods

148

2522 10

All Goods

149

2530 90

All Goods

150

2817 00 10

All Goods

151

3003 90 11

All Goods

152

3004 10

All Goods

153 154

3004 20

All Goods

3006 10

155

3006 91

Sterile absorbable surgical or dental yarn; sterile surgical or dental adhesion barriers, whether or not absorbable.

All Goods

156

3204 11

All Goods

157

3204 12

Acid dyes and preparation based thereon

158

3204 13

All Goods

159

3204 14

All Goods

160

3204 16

All Goods

161

3204 17

Pigments

162

3204 19

All Goods

163

3206 49

Other-Red Oxide

164

3301 19 10

165

3301

166

3303 00

All Goods

167

3304 10

All Goods

168

3304 20

All Goods

169

3304 30

All Goods

170

3304 91

All Goods

171

3304 99

All Goods

172

3305 10

All Goods

173

3305 90

Hair oils

174 175

3306 10

Toothpowder, toothpaste

3307 10

All Goods

Citronella Oil (java type) Other Essential oils

87

87

Institute of Policy Studies of Sri Lanka

Institute of Policy Studies of Sri Lanka

Sl. No.

176

88

88

Heading, SubHeading or Tariff item to the First Schedule 3307 30

Description

All Goods

177

3307 41

All Goods

178

3307 90

All Goods

179

3401 11

All Goods

180

3401 19

House hold and laundry soap

181

3505 10

All Goods

182

3506 91

All Goods

183

3605

All Goods

184

3806 10

Gum

185

3812 20

All Goods

186

3915 10

All Goods

187

3915 20

All Goods

188

3915 30

All Goods

189

3915 90

All Goods

190

3916 10

All Goods

191 192

3916 20

All Goods

3916 90

All Goods

193

3917

194

3917 21

Artificial guts (sausage castings) of hardened protein or of cellulosic materials.

All Goods

195

3917 22

All Goods

196

3917 23

All Goods

197

3917 29

All Goods

198

3917 31

All Goods

199

3917 32 10

All Goods

200

3917 32 20

All Goods

201

3917 32 90

All Goods

202

3917 33

All Goods

203

3917 39

All Goods

204

3917 40

All Goods

205

3918 10

All Goods

206

3918 90

All Goods

207

3919 10

All Goods

208

3919 90

All Goods

209

3920 10

All Goods

210

3920 20

All Goods

India-Sri India-Sri Lanka Free Trade Agreement Lanka Free Trade Agreement Sl. No.

211

Heading, SubHeading or Tariff item to the First Schedule 3920 30

Description

All Goods

212

3920 43

All Goods

213

3920 49

All Goods

214

3920 51

All Goods

215

3920 59

All Goods

216

3920 61

All Goods

217

3920 62

All Goods

218

3920 63

All Goods

219

3920 69

All Goods

220

3920 71

All Goods

221

3920 72

All Goods

222

3920 73

All Goods

223

3920 79

All Goods

224

3920 91

All Goods

225

3920 92

All Goods

226

3920 93

All Goods

227

3920 94

All Goods

228

3920 99

All Goods

229

3921 11

All Goods

230

3921 12

All Goods

231

3921 13

All Goods

232

3921 14

All Goods

233

3921 19

All Goods

234

3921 90

All Goods

235

3922 10

Baths, shower-baths and wash-basins

236

3922 20

All Goods

237

3922 90

All Goods

238

3923 10

All Goods

239

3923 21

All Goods

240

3923 29

All Goods

241

3923 30

All Goods

242

3923 40

All Goods

243

3923 50

All Goods

244

3923 90

All Goods

245

3924 10

All Goods

246

3924 90

All Goods

247

3925 10

All Goods 89

89

Institute Policy Studies Sri Lanka Institute ofofPolicy Studies of SriofLanka Sl. No.

248

90

90

Heading, SubHeading or Tariff item to the First Schedule 3925 20

Description

All Goods

249

3925 30

All Goods

250

3925 90

All Goods

251

3926 10

All Goods

252

3926 20

All Goods

253

3926 30

All Goods

254

3926 40

Bangles, beads and imitation jewellery

255

3926 90

All Goods

256

4001 10

All Goods

257

4001 21

All Goods

258

4001 22

All Goods

259

4001 29

All Goods

260

4001 30

All Goods

261

4003 00

All Goods

262

4004 00

All Goods

263

4005 10

All Goods

264

4005 20

All Goods

265

4005 91

All Goods

266

4005 99

All Goods

267

4006 10

All Goods

268

4006 90

All Goods

269

4007 00

All Goods

270

4008 11

All Goods

271

4008 19

All Goods

272

4008 21

All Goods

273

4008 29

All Goods

274

4012

275

4012 20

All Goods

276

4012 90

All Goods

277

4016 10

All Goods

278

4016 92

All Goods

279

4016 93

All Goods

280

4016 95

All Goods

281

4016 99

All Goods

282

4017 00

All Goods

283

4601 21

All Goods

284

4601 22

All Goods

Retreaded tyres

India-Sri India-Sri Lanka Free Trade Agreement Lanka Free Trade Agreement Sl. No.

285

Heading, SubHeading or Tariff item to the First Schedule 4601 29

Description

All Goods

286

4601 92

All Goods

287

4601 93

All Goods

288

4601 94

All Goods

289

4601 99

All Goods

290

4602 11

All Goods

291

4602 12

All Goods

292

4602 19

All Goods

293

4602 90

All Goods

294

4803 00

All Goods

295 296

4808 10

All Goods

4809 90

Carbon or similar copying paper

297

4811 10

298

4811 41

299

4811 49

300

4817 10

All goods other than floor coverings on a base of paper or paperboard, whether or not cut to size All goods other than gummed or adhesive paper in strips or rolls All goods other than gummed or adhesive paper in strips or rolls All Goods

301

4817 20

All Goods

302

4817 30

All Goods

303

4821 10

All Goods

304

4821 90

All Goods

305

4823 61

All Goods

306

4823 69

All Goods

307

4901

All Goods

308

5201 00

All Goods

309

5202 10

All Goods

310

5202 99 00

All Goods

311

5203 00

All Goods

312

5205 11

All Goods

313

5205 28

All Goods

314

5205 47

All Goods

315

5206 11

All Goods

316

5407 71

All Goods

317 318

5407 72

All Goods

5407 74

All Goods 91

91

Institute of Policy Studies of Sri Lanka Institute of Policy Studies of Sri Lanka

Sl. No.

319

92

92

Heading, SubHeading or Tariff item to the First Schedule 5512 11

Description

All Goods

320

5513 11

All Goods

321

5513 12

All Goods

322

5513 13

All Goods

323

5513 19

All Goods

324

5513 41

All Goods

325

5514 11

All Goods

326

5514 12

All Goods

327

5514 19

All Goods

328 329

5516 42

All Goods

5701 10

All Goods

330

5701 90

331

5702 10

Carpets and other floor coverings of jute and coir, knotted, whether or not made up All Goods

332

5702 99

All Goods

333

5705 00

All Goods

334

5806 31

All Goods

335

5807 90

All Goods

336

5903 90

All Goods

337

6006 21

All Goods

338

6101 90

All goods other than of wool or fine animal hair

339

6102 90

All Goods

340

6103 10

All Goods

341

6103 22

All Goods

342

6103 23

All Goods

343

6103 29

All Goods

344

6103 32

All Goods

345

6103 33

All Goods

346

6103 39

All Goods

347

6103 42

All Goods

348

6103 43

All Goods

349

6103 49

All Goods

350

6104 19

Of wool or fine animal hair or of cotton

351

6104 22

All Goods

352

6104 32

All Goods

353

6104 39

All Goods

India-Sri India-Sri Lanka Free Trade Agreement Lanka Free Trade Agreement Sl. No.

354

Heading, SubHeading or Tariff item to the First Schedule 6104 42

Description

All Goods

355

6104 52

All Goods

356

6104 62

All Goods

357

6104 63

All Goods

358

6104 69

All Goods

359

6105 10

All Goods

360

6105 20

All Goods

361

6105 90

All Goods

362

6106 10

All Goods

363

6106 20

All Goods

364

6106 90

All Goods

365

6107 11

All Goods

366

6107 12

All Goods

367

6107 19

All Goods

368

6107 21

All Goods

369

6107 29

All Goods

370

6107 91

All Goods

371

6108 21

All Goods

372

6108 22

All Goods

373

6108 29

All Goods

374

6108 31

All Goods

375

6108 39

All Goods

376

6108 91

All Goods

377

6109 10

All Goods

378

6109 90

All Goods

379

6110 11

All Goods

380

6110 19

All Goods

381

6110 20

All Goods

382

6110 30

All Goods

383

6110 90

All Goods

384

6111 20

All Goods

385

6111 90

All Goods

386

6112 11

All Goods

387

6112 12

All Goods

388

6112 19

All Goods

389

6114 20

All Goods

390

6114 30

All Goods 93

93

Institute of Policy Studies of Sri Lanka Institute of Policy Studies of Sri Lanka Sl. No.

391

94

94

Heading, SubHeading or Tariff item to the First Schedule 6114 90

Description

All Goods

392

6115 22

All Goods

393

6115 29

All Goods

394

6115 30

All Goods

395

6115 94

All Goods

396

6115 95

All Goods

397

6115 96

All Goods

398

6115 99

All Goods

399

6116 10

All Goods

400

6116 91

All Goods

401

6116 92

All Goods

402

6116 93

All Goods

403

6116 99

All Goods

404

6117 10

All Goods

405

6117 80

All Goods

406

6117 90

All Goods

407

6201 19

All Goods

408

6201 99

All Goods

409

6202 13

All Goods

410

6202 19

All Goods

411

6202 93

All Goods

412

6202 99

All Goods

413

6203 19

All Goods

414

6203 29

All Goods

415

6203 32

All Goods

416

6203 33

All Goods

417

6203 39

All Goods

418

6203 41

All Goods

419

6203 42

All Goods

420

6203 49

All Goods

421

6204 12

All Goods

422

6204 13

All Goods

423

6204 19

All Goods

424

6204 21

All Goods

425

6204 22

All Goods

426

6204 23

All Goods

427

6204 29

All Goods

India-Sri India-Sri Lanka Free Trade Agreement Lanka Free Trade Agreement Sl. No.

428

Heading, SubHeading or Tariff item to the First Schedule 6204 33

Description

All Goods

429

6204 39

All Goods

430

6204 42

All Goods

431

6204 43

All Goods

432

6204 44

All Goods

433

6204 52

All Goods

434

6204 53

All Goods

435

6204 59

All Goods

436

6204 62

All Goods

437

6204 63

All Goods

438

6204 69

All Goods

439

6205 20

All Goods

440

6205 30

All Goods

441

6205 90

All Goods

442

6206 10

All Goods

443

6206 30

All Goods

444

6206 40

All Goods

445

6206 90

All Goods

446

6207 11

All Goods

447

6207 21 10

All Goods

448

6207 22

All Goods

449

6207 29

All Goods

450

6207 91

All Goods

451

6207 99

Of man-made fibres

452

6208 11

All Goods

453

6208 21

All Goods

454

6208 22

All Goods

455

6208 29

All Goods

456

6208 92

All Goods

457

6208 99

All Goods

458

6209 20

All Goods

459

6209 30

All Goods

460

6209 90

All Goods

461

6210 10

All Goods

462

6210 20

All Goods

463

6210 40

All Goods

464

6210 50

All Goods 95

95

Institute Policy Studies Sri Lanka Institute ofofPolicy Studies of SriofLanka Sl. No.

465

96

96

Heading, SubHeading or Tariff item to the First Schedule 6211 11

Description

All Goods

466

6211 12

All Goods

467

6211 20

All Goods

468

6211 32

All Goods

469

6211 33

All Goods

470

6211 39

All Goods

471

6211 49 10

All Goods

472

6211 49 90

All Goods

473

6212 10

All Goods

474

6212 20

All Goods

475

6212 30

All Goods

476

6212 90

All Goods

477

6213 20

All Goods

478

6213 90

All Goods

479

6214 30

All Goods

480

6214 40

All Goods

481

6216

All Goods

482

6217 10

All Goods

483

6217 90

All Goods

484

6302 10

All Goods

485

6304 19

All Goods

486

6304 92

All Goods

487

6304 93

All Goods

488

6310 10 20

All Goods

489

6310 90 20

All Goods

490

6401 10

All Goods

491

6401 92

All Goods

492

6401 99

All Goods

493

6402 12

All Goods

494

6402 19

All Goods

495

6402 20

All Goods

496

6402 91

All Goods

497

6402 99

Incorporating a protective metal toe-cap

498

6403 12

All Goods

499

6403 19

All Goods

500

6403 40

All Goods

India-Sri India-Sri Lanka Free Trade Agreement Lanka Free Trade Agreement Sl. No.

501

Heading, SubHeading or Tariff item to the First Schedule 6403 91

Description

502

6403 99

503

6404 11

Footwear made on a base or platform of wood, not having an inner sole or protective metal toe-cap Footwear made on a base or platform of wood, not having an inner sole or protective metal toe-cap All Goods

504

6404 19

All Goods

505

6405 20

All Goods

506

6405 90

All Goods

507

6802 21

All Goods

508

6810 11 10

All Goods

509

6901 00

Bricks/blocks/tiles

510

6906 00

Ceramic pipes

511

6911 10

All Goods

512

6912 00 10

All Goods

513

6914

514

7010 10

All Goods

515

7013 28

All Goods

516

7013 37

All Goods

517

7202 11

All Goods

518

7202 19

All Goods

519

7202 21

All Goods

520

7202 29

All Goods

521

7202 30

All Goods

522

7202 41

All Goods

523

7202 49

All Goods

524

7202 50

All Goods

525

7202 60

All Goods

526

7202 70

All Goods

527

7202 80

All Goods

528

7202 91

All Goods

529

7202 92

All Goods

530

7202 93

All Goods

531

7202 99

All Goods

532

7209 18

All Goods

533

7209 28

All Goods

534

7210 30

All Goods

535

7210 41

All Goods

Other ceramic articles

97

97

Institute Policy Studies Sri Lanka Institute ofofPolicy Studies of SriofLanka Sl. No.

536

98

98

Heading, SubHeading or Tariff item to the First Schedule 7210 49

Description

All Goods

537

7210 61

All Goods

538

7210 70

All Goods

539

7212 20

All Goods

540

7212 30

All Goods

541

7212 40

All Goods

542

7212 50

All Goods

543

7213 10

All Goods

544

7213 20

All Goods

545

7213 91

All Goods

546

7213 99

All Goods

547

7214 10

All Goods

548

7214 20

All Goods

549

7214 30

All Goods

550

7214 91

All Goods

551

7214 99

All Goods

552

7217 20

All Goods

553

7222 20

All Goods

554

7222 40

All Goods

555

7227 10

All Goods

556

7227 20

All Goods

557

7227 90

All Goods

558

7228 10

All Goods

559

7228 20

All Goods

560

7228 30

All Goods

561

7228 40

All Goods

562

7228 50

All Goods

563

7228 60

All Goods

564

7228 70

All Goods

565

7228 80

All Goods

566

7315 82

All Goods

567

7318 14

All Goods

568

7318 19

All Goods

569

7403 11

All Goods

570

7403 12

All Goods

571

7403 13

All Goods

572

7407 10

All Goods

India-Sri India-Sri Lanka Free Trade Agreement Lanka Free Trade Agreement Sl. No.

573

Heading, SubHeading or Tariff item to the First Schedule 7408 11

Description

All Goods

574

7408 19

All Goods

575

7608 10

All Goods

576

7802 00

All Goods

577

8414 30

All Goods

578

8414 51

All Goods

579

8418 21

All Goods

580

8428 10

All Goods

581

8450 11

All Goods

582

8501 10

Micro and AC Motor

583

8501 20

All Goods

584 585

8501 40 10

All Goods

8501 52

Electric Motor 1 HP to 10 HP - AC - excluding special types

586

8504 40

All Goods

587

8504 90

All Goods

588 589

8509 40

All Goods

8516 10

590

8516 29

Storage water heaters/geysers upto100 litres capacity/ upto 3 KW All Goods

591

8516 40

Electric Irons - other than steam irons

592

8516 60

All Goods

593

8528 71

Colour TVs - Set Top Box (Satellite Receivers)

594

8528 72

Colour TVs - Set Top Box (Satellite Receivers)

595

8536 20

All Goods

596

8536 30

Voltage stabilisers - domestic type

597

8537 10

All Goods

598

8537 20

All Goods

599

8539 29

All Goods

600

8539 31

All Goods

601 602

8544 11

All Goods

8544 19

Insulated plastic and rubber Wires - domestic types

603

8544 20

All Goods

604

8544 49

All goods for a voltage not exceeding 80 V

605 606

8701 10

All Goods

8701 20

All Goods 99

99

Institute Policy Studies Sri Lanka Institute ofofPolicy Studies of SriofLanka Sl. No.

607

100

100

Heading, SubHeading or Tariff item to the First Schedule 8701 30

Description

All Goods

608

8701 90

All Goods

609

9028 30

All Goods

610

9030 33

All Goods

611

9404 21

All Goods

612

9603 10

Hill grass/broom

613

9608 10

All Goods

614

9619

All Goods

India-Sri LankaLanka FreeFree Trade Agreement India-Sri Trade Agreement

Annex 5 Four Modes of Services Supply Mode 1

Cross border services

Where neither consumer nor supplier of service leaves their country (e.g., BPO, tele-medicine)

Mode 2

Consumption abroad

Where consumer travels to country of supplier of services (e.g., travelling abroad to obtain education, health services, tourism, etc.)

Mode 3

Commercial presence

Where service supplier will establish in a foreign country through FDI (e.g., banks, hospitals, etc.)

Mode 4

Movement of natural persons

Where individual service suppliers travel abroad on temporary basis to work (e.g., doctors, accountants, etc.)

101

101