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

Published by the High Commission of India, Colombo, Sri Lanka
Printed by Karunaratne & Sons (Pvt) Ltd.

www.karusons.com
India-Sri Lanka Free Trade Agreement
Handbook on the
Handbook on the
India-Sri Lanka
FreeIndia-Sri Lanka
Trade Agreement
Free Trade Agreement

March 2013
March 2013
1
Institute of Policy Studies of Sri Lanka
2
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
3
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
4
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
1
Institute of Policy
Institute Studies
of Policy Studies of Sri
SriLanka
Lanka
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
2
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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Institute ofof Policy
Policy Studies
Studies of Sriof Sri Lanka
Lanka
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
4
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 “win-
win” 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
5
Institute
Institute of of Policy
Policy Studies
Studies of Sri of Sri Lanka
Lanka

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 Import-
safeguarding the efficient import substitution industrialists. As highlighted above, the Import-
Export 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
Saman between the two countries.
Kelegama
Executive Director
Saman Kelegama
Executive
March 2013Director
6March 2013
6
6
India-Sri Lanka
India-Sri FreeFree
Lanka Trade Agreement
Trade Agreement

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

1. Background India and
to the ISFTA - ASri Lanka have
Historical a long history
Background with recorded
to India-Sri Lanka commercial
Trade
links going as far back as the 4 century. Sri Lanka’s central position in the Indian Ocean and
th
Economic
its linksproximity
geographic between to India
India and Sri Lanka
– and have acultural
the resultant long history with recorded
and historical commercial
ties – were factors
links going as far back as the 4 th century. Sri Lanka’s central position in the Indian Ocean and
that influenced the early development of trade between the two countries. These links
its geographic
continued proximity
till colonial to India
times when– economic
and the resultant
relationscultural
betweenand thehistorical ties – were
two countries were geared
factors
that
mostlyinfluenced
towards the early development
producing goods for theofcolonial trade between
powers and the two countries.
meeting These links
food requirements
continued till colonial
resulting from timesLegal
shortages. whenbarriers
economicto relations between
the movement of the two and
goods countries
labourwere geared
practically
mostly towards
disappeared duringproducing
this timegoods
- Indiafor wasthe
Sri colonial powerssupplier
Lanka's largest and meeting foodfood
of primary requirements
items. Sri
resulting from shortages. Legal barriers to the movement of goods
Lanka has also been dependent on India for vital human resources - Indian businessmen, and labour practically
disappeared
traders during this
and plantation time - India
workers was SriaLanka's
have played largest
vital role in thesupplier
island's of primary
internal food items.
economy. Sri
During
Lanka has World
the Second also beenWardependent
period, India onabsorbed
India forabout
vitalhalf
human
of Sriresources - Indian
Lanka's total businessmen,
exports. In 1938 for
traders
example, 42.5 per cent of Sri Lanka's import bill was spent on imports from India and theDuring
and plantation workers have played a vital role in the island's internal economy. larger
the Second World War period, India absorbed
share of such imports was related to plantation labour. about half
1 of Sri Lanka's total exports. In 1938 for
example, 42.5 per cent of Sri Lanka's import bill was spent on imports from India and the larger
share
In theofearly
such imports
years ofwas therelated to plantation labour.
post-independence 1
period however, despite close political ties,
economic ties weakened as both countries implemented inward-looking economic policies such
In stringent
as the earlyexchange
years ofcontrols,
the post-independence periodover
increasing state control however, despite
all areas close political
of economic activity ties,
and
economic ties weakened as both countries implemented inward-looking economic
reduced opportunities for private sector participation, an unwelcome attitude to foreign policies such
as stringentand
investment exchange controls,
the ending increasing
of Indian labourstate control
inflows. overlate
By the all 1940s,
areas of
Srieconomic activityfrom
Lanka's imports and
reduced
India hadopportunities for private
declined to around 15 per sector
cent of participation,
its total imports,an while
unwelcome
exportsattitude
to India to foreign
accounted
investment andcent
for about 2 per the ending
of all SriofLanka's
Indian exports
labour inflows.
- a trendBy thecontinued
that late 1940s, Srithe
into Lanka's
1950s.imports
2 from
India had declined to around 15 per cent of its total imports, while exports to India accounted
for bilateral
A about 2 per centagreement
trade of all Sri Lanka's exports between
was signed - a trend that
the continued into the
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
trade betweentradetheagreement was signed
two countries, between
taking the two countries
into consideration in 1961 in
the changing order of
pattern to
facilitate trade. The main of
production/consumption aim of thiscommodities.
various agreement was to promote
However, thethe highest possible
agreement volume of
had no significant
trade
impact between the two
on trade flows. Thiscountries, taking into consideration
led to the establishment of an Indo-Sri the changing
Lanka pattern on
Joint Committee of
production/consumption
Economic Cooperation inof 1968 various
with commodities. However,
the objective the agreement
of strengthening had no significant
cooperation in trade,
impact on trade flows. This led to the establishment of an Indo-Sri Lanka Joint
industry, agriculture and tourism. This Committee was later upgraded to the Indo-Sri Lanka
3 Committee on
Economic Cooperation
Joint Commission in 1968 with
for Economic, Tradethe andobjective
TechnicalofCo-operation.
strengtheningDespite
cooperation in trade,
such initiatives,
industry, agriculture and tourism. 3 This Committee was later upgraded to the Indo-Sri Lanka
bilateral trade between India and Sri Lanka remained stagnant for much of the following two
Joint Commission
decades. for Economic, Trade and Technical Co-operation. Despite such initiatives,
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
This links
process between
was furtherthe two countries
encouraged regained
by the South momentum with integration
Asian regional Sri Lanka embarking
initiatives,
on a liberalization programme in 1977, followed thereafter by other South Asian countries.
Wanigaratne,
This
1
process 1991.
was further encouraged by the South Asian regional integration initiatives,
2 Weerakoon and Thennakoon, 2007.
31 Panchamukh, V.R. et al. 1993, “Indo-Sri Lanka Economic Cooperation”, New Delhi: Interest Publications.
Wanigaratne, 1991.
2 Weerakoon and Thennakoon, 2007. 7
3 Panchamukh, V.R. et al. 1993, “Indo-Sri Lanka Economic Cooperation”, New Delhi: Interest Publications.
7
7
Institute
Policy Studies
Lanka
Institute
beginning of Policy
withStudies
theofestablishment
Sri Lanka 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
beginning with peoples of South Asia
the establishment of through
the Southincreased regional integration.
Asian Association for Regional TheCooperation
process of
liberalization
(SAARC) in 1985,in Sriwith
Lanka
thewas
mainaccelerated
objective ofin promoting
the 1990s with the intensification
the welfare and improving of privatization
the quality
and deregulation as well as progressive liberalization of various sectors
of life of the peoples of South Asia through increased regional integration. The process over the years.
of
Liberalization reforms in the Indian economy were also initiated in the 1980s
liberalization in Sri Lanka was accelerated in the 1990s with the intensification of privatization and then
intensified after 1991,
and deregulation as coinciding with a 'second
well as progressive wave' of policy
liberalization reforms
of various in Sriover
sectors Lanka,
thethereby
years.
leading
Liberalization reforms in the Indian economy were also initiated in the 1980s and India
to a clear upsurge in economic ties between the two countries. By the mid-1990s, then
became the largest source of imports to Sri Lanka, overtaking Japan for the first time
intensified after 1991, coinciding with a 'second wave' of policy reforms in Sri Lanka, thereby in 1996.
leading to a clear upsurge in economic ties between the two countries. By the mid-1990s, India
Although
became thethe concept
largest of strengthening
source bilateral
of imports to Sri Lanka, trade cooperation
overtaking Japanbetween India
for the first andinSri
time Lanka
1996.
was pursued once more in the early 1990s, including the emergence of a regional initiative in
the form ofthe
Although theconcept
South Asian Preferentialbilateral
of strengthening Trade Agreement (SAPTA)
trade cooperation in 1995India
between and theanddecision to
Sri Lanka
convert to the once
was pursued Southmore
AsianinFree Trade1990s,
the early Agreement (SAFTA)
including in 1996, theofSAPTA
the emergence process
a regional allowed
initiative in
only very limited liberalization, while the transition to SAFTA moved
the form of the South Asian Preferential Trade Agreement (SAPTA) in 1995 and the decision torather slowly. An
important
convert outcome
to the Southof the limited
Asian achievements
Free Trade Agreementof(SAFTA)
the SAPTA process
in 1996, was thatprocess
the SAPTA it provided an
allowed
impetus
only veryforlimited
countries to form bilateral
liberalization, while theagreements
transitionamong themselves.
to SAFTA movedThough there were
rather slowly. An
already bilateral agreements in place - between India and Nepal and between
important outcome of the limited achievements of the SAPTA process was that it provided an India and Bhutan
-impetus
these were
for non-reciprocal
countries to formin nature, withagreements
bilateral India offering market
among access on aThough
themselves. unilateral basis.were
there
already bilateral agreements in place - between India and Nepal and between India and Bhutan
In this were
- these context, the significant
non-reciprocal bilateral
in nature, withFTAIndia offering market access on a unilateral basis.
to emerge in the region was the India-Sri
Lanka FTA (ISFTA)
In this context, signed in
the significant December
bilateral FTA
1998. It was a result not only
to emerge in the region was the India-Sri of the slow
progress
Lanka FTA made through
(ISFTA) the in
signed South Asian
December
Regional
1998. It was Initiatives,
a result but also of
not only a mark
the slow of
renewed
progress political confidencethe
made through between
Souththe two
Asian
countries.
Regional India's interests
Initiatives, but inalso
advancing
a mark tradeof
relations could be understood
renewed political confidence between the two given its
broader
countries.industrial base andinability
India's interests to meet
advancing Sri
trade
Lanka's
relationsimport
couldneeds, while the main
be understood factors
given its
prompting Sri Lanka's interests were the The signing of the India-Sri Lanka FTA on
broader industrial base and ability to meet Sri December 28th, 1998 by Mrs. Chandrika
prospects arisingneeds,
Lanka's import out ofwhile
'early-mover'
the mainaccess
factorsto Bandaranaike Kumaratunga, President of Sri
aprompting
large market; this wasinterests
seen to were
help thethe Lanka and Shri
The signing of Atal Behari Vajpayee,
the India-Sri Lanka FTAPrime
on
Sri Lanka's
December Minister
28th, 1998of
byIndia.
Mrs. Chandrika
country toarising
prospects diversify
outits
ofindustrial
'early-mover'baseaccess
and the to Bandaranaike Kumaratunga, President of Sri
potential to raise its attraction as
a large market; this was seen to help the a destination for foreign direct
Lanka investment
and Shri Atal Behari(FDI) on the
Vajpayee, basis of
Prime
Minister of India.
preferential access itsto industrial
the Indian and theDespite such perceived benefits to Sri Lanka,
market. 4
country to diversify base
opposition
potential toto theits
raise agreement
attractioncame from Sri Lanka's
as a destination industrial
for foreign directsector and from
investment (FDI)some
on thesectors in
basis of
India with regard
preferential access to to possible
the Indian negative
market. impacts
4 Despite from increased
such perceivedcompetition
benefits to from
Sri cheaper
Lanka,
opposition to the agreement came from Sri Lanka's industrial sector and from some sectors in
India with regard to possible negative impacts from increased competition from cheaper
8
8
8
India-Sri Lanka
India-Sri FreeFree
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,
imports. that were agreed
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
schedules for aagreed
that were Bilateral FTA
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
The Indiain– order to broaden
Sri Lanka economic
Free Trade integration
Agreement andwas
(ISFTA) realize potential
signed on 28thbenefits thereof.
December, 1998It
entered
with theinto force on
overall 1st March,
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
entered of on
into force the1st
ISFTA as stated
March, 2000. in the Agreement are:
(i) To promote through the expansion of trade the harmonious development of the
The objectives of the
economic ISFTAbetween
relations as statedIndia
in the Agreement
and Sri Lankaare:
(ii)
(i) To provide
promotefair conditions
through of competition
the expansion for trade
of trade the between Indiadevelopment
harmonious and Sri Lankaof the
economic
(iii) In relations between
the implementation IndiaAgreement
of this and Sri Lanka
the Contracting Parties shall pay due
regard
(ii) To to the
provide principle
fair of reciprocity
conditions of competition for trade between India and Sri Lanka
(iii)
(iv) In
To the implementation
contribute of this
in this way, by theAgreement thebarriers
removal of Contracting Parties
to trade, shall
to the pay due
harmonious
regard to the principle
development of reciprocity
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
development andofexpansion
the rationale for implementing
of world trade the ISFTA is given below.
 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
Existing of Existing
preferential tradeTrade Channels /such
agreements, Special
as and
the Differential
Asia-PacificTreatment for Sri Lanka
Trade Agreement under
(APTA),
the ISFTA
SAPTA and Generalized System of Trade Preferences (GSTP) did not prove to be effective in
facilitating
Existing trade between
preferential India and Sri
trade agreements, suchLanka
as the due to variousTrade
Asia-Pacific limitations
Agreement- APTA and
(APTA),
SAPTA and wereGeneralized
both basedSystem
on a 'positive-list' approach(GSTP)
of Trade Preferences to tariff
didpreferences
not prove to (commodity-to-
be effective in
commodity trade
facilitating basedbetween
negotiations)
India and
andtariff concessions
Sri Lanka due toof various
such agreements
limitationswere not deep
- APTA and
enough to
SAPTA stimulate
were flowson
both based of traded goods. Thus
5
a 'positive-list' the need
approach for apreferences
to tariff new approach to trade and
(commodity-to-
tariff liberalization
commodity was felt strongly.
based negotiations) In this
and tariff context, the
concessions implementation
of such agreements the were ISFTA was
not deep
imperative, given that
enough to stimulate it was
flows of negotiated
traded goods.on the
5 Thuslines
theofneed
asymmetric
for a new approachand
treatment 6 basedand
to trade on
a 'negative-list'
tariff approach,
liberalization was felt where all tariff
strongly. linescontext,
In this apart from those listed in the
the implementation thenegative
ISFTA waslist
were subjectgiven
imperative, to zero-duty
that it wasat the end of implementation.
negotiated Moreover,treatment
on the lines of asymmetric special and
6 anddifferential
based on
atreatment (SDT)approach,
'negative-list' is effectively
wherebuilt in tolines
all tariff the apart
agreement to accommodate
from those listed in the asymmetries
negative list
between
were the two
subject countries.at the end of implementation. Moreover, special and differential
to zero-duty
treatment (SDT) is effectively built in to the agreement to accommodate asymmetries
between the two countries.
5 Kelegama, 2010.
6 Asymmetric treatment took into consideration Sri Lanka’s less diversified industrial base and its small economy
status.
5 Kelegama, 2010.
9
6 Asymmetric treatment took into consideration Sri Lanka’s less diversified industrial base and its small economy
status.
9
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Policy Studies
Lanka

 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
specialization anddeveloping countries
efficiency gains. (South-South
South-South trade couldtrade)improve
is increasingly
the sharingbecoming
of skills,
important
knowledgeinand promoting trade
expertise, and investment
thereby strengtheningbetween countries
developing and offers
country wide scope for
competitiveness in
specialization and efficiency
North-South trade. Research gains.
showsSouth-South tradeofcould
that the transfer improve
resources andthe sharing of
technology skills,
through
knowledge and
South-South jointexpertise,
ventures is thereby strengthening
more appropriate anddeveloping
cost-effectivecountry
for thecompetitiveness
receiving countryin
North-South
than similar trade. Research
transfers shows that
undertaken the transfer ofcompanies
by transnational resources andbasedtechnology through
in industrialized
South-South joint ventures
countries.7 Technology is more appropriate
transferred and cost-effective
to joint ventures has been found for the
to receiving country
be appropriately
than
scaledsimilar
down to transfers
smallerundertaken
size, made by moretransnational
suitable for companies based inofindustrialized
factor endowment the recipient
countries.
country and
7 Technology
adopted to transferred
local rawtomaterials
joint ventures has been
and market found to(eg.
conditions be Lanka
appropriately
Ashok
scaled
Leylanddown to The
buses). smaller
ISFTAsize,was
made
alsomore
viewedsuitable
in thisforlight,
factor
in endowment
terms of reapingof thebenefits
recipient
of
country and trade,
South-South adopted to local raw
by triggering materials
investment andfrom
flows market conditions
India to Sri Lanka(eg.with
Lanka Ashok
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
million Trade
the mid-1990s, this did not capture the large amount of informal trade taking
While between
place total tradethe(exports and imports)
two countries. Informalbetween the two
trade was takingcountries
place onamounted to USD
a large scale due475
to
milliontariffs
high in the and
mid-1990s, this didgovernment
cumbersome not capture the large amount
procedures of informal
attached trade goods.
to trading taking
place betweenone
Accordingly, theoftwo
the countries.
aims of theInformal trade
ISFTA was to was
bring taking place
in some of on
thisainformal
large scale dueinto
trade to
high tariffs
the formal and network
trading cumbersome
by meansgovernment
of trade andprocedures attached which
tariff liberalization, to trading goods.
was expected
Accordingly,
to reduce high onetransaction
of the aimscosts
of the
and ISFTA was to bring
inefficiencies relatedin some
to theoftrading
this informal trade
process. into
In fact,
the formal
there trading to
is evidence network
suggestbythat
means the of trade and
incidence oftariff liberalization,
informal which India
trade between was expected
and Sri
to reduce
Lanka has high transaction
gradually declinedcosts
afterand inefficiencies
liberalization andrelated to the trading
tariff reductions. 8 process. In fact,
there is evidence to suggest that the incidence of informal trade between India and Sri
 Stimulating
Lanka Investmentdeclined
has gradually Flows after liberalization and tariff reductions.8
It was also expected to trigger Indian investment and services flows to Sri Lanka as well as
 Stimulating
making Investment
Sri Lanka a hubFlows
to India - an effective entry point to the Indian Market via FDI with
It
thewasinitiation
also expected
of theto trigger
ISFTA.Indian investment
Indian and services
investment flowssubstantially
increased to Sri Lanka as wellthe
with as
making Sri Lankaofathe
implementation hubISFTA;
to India - aniseffective
India now theentry point
second to theinvestor
biggest Indian Market via FDI with
in the country. The
the of
bulk initiation of the ISFTA.
Indian investment (63 per Indian investment
cent) in Sri increased
Lanka in recent yearssubstantially
has been in thewith the
services
implementation
sector. With the ofendtheofISFTA; Indiaconflict
the armed is now in the2009,
second
Sri biggest
Lanka isinvestor
now inina the country.
position The
to offer
bulk
moreof Indian
trade andinvestment
investment(63 per cent) into
opportunities Srithe
Lanka in the
rest of recent years
world, has beenthose
especially in theuntapped
services
sector. With the
opportunities endNorthern
in the of the armed conflict regions
and Eastern in 2009,of Srithe
Lanka is now
country. in a position
In addition, to offer
Sri Lanka is
more trade its
improving and investment opportunities
infrastructure, to the rest of the world,
led by the construction massiveespecially
Hambantotathose
Portuntapped
project
opportunities
and a second in the Northern
international and Eastern
airport regions of
– the Mattala the country.Airport
International In addition,
– alsoSrilocated
Lanka inis
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
7 Kelegama, 2010.
8 Taneja, 2002.
10
7 Kelegama, 2010.
8 Taneja, 2002.
10
10
India-Sri LankaLanka
India-Sri FreeFree
Trade Agreement
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
India’s Commitments Sri Lanka’s Commitments
(No. of products) (No. of products)
Duty Free Items 4227 2802
Negative List 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)
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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
The items on
negative listwhich protection
is a list of itemstotolocal
whichindustry has been considered
the agreement essential.
will not apply. Both There are 431
the countries
product
have drawn linesupinNegative
India’s Lists
negative list and
in respect this includes
of which no dutygarments,
concessions plastic products,
will apply. Theserubber
Lists
products,
include etc. on
items The number
which of product
protection lines
to local in Sri has
industry Lanka’s
beennegative
consideredlistessential.
is 1220. This
Thereincludes
are 431
products lines
product such in as India’s
agricultural/livestock
negative list and products, paper products,
this includes garments,rubber
plasticproducts,
products,electrical
rubber
items, etc. etc.
products, However, India has
The number of provided quotas
product lines in on
Sriexports
Lanka’sofnegative
tea, textiles
list and garments.
is 1220. The full
This includes
negative lists
products suchofas both countries are available
agricultural/livestock in Annexes
products, 2 and
paper 3 of therubber
products, report.products, electrical
items, etc. However, India has provided quotas on exports of tea, textiles and garments. The full
Both India
negative listsand Sri Lanka
of both are are
countries also eligibleinfor
available trade preferences
Annexes 2 and 3 of the under the South Asia Free
report.
Trade Agreement (SAFTA) which came into force in January 2006. Both countries may
therefore
Both India beandeligible for further
Sri Lanka preferences
are also eligibleinforcertain
tradeproduct categories
preferences undernotthecovered underFree
South Asia the
ISFTA. The negative
Trade Agreement list for Sri
(SAFTA) whichLankacame with regard
into forcetoinIndia under
January SAFTA
2006. Bothiscountries
865, which mayis
significantly higher than
therefore be eligible the 431preferences
for further tariff linesin under theproduct
certain ISFTA. categories
On the othernot hand,
coveredtheunder
negative
the
list for India with regard to Sri Lanka amounts to 1065 tariff lines compared
ISFTA. The negative list for Sri Lanka with regard to India under SAFTA is 865, which is to the 1220 tariff
lines under the
significantly ISFTA.
higher thanThere
the 431aretariff
a total
linesof under
139 items in Sri Lanka’s
the ISFTA. Negative
On the other hand,List
theunder the
negative
ISFTA
list for that
Indiadowith
not feature
regard in to Sri
Sri Lanka’s list undertoSAFTA.
Lanka amounts Duty
1065 tariff freecompared
lines access under these
to the items
1220 is,
tariff
therefore,
lines underavailable
the ISFTA. to Indian
There are a total ofNevertheless,
exporters. 9
139 items in inSri real terms,
Lanka’s the value
Negative List of SAFTA
under the
benefits over and above the ISFTA is minimal. 10
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
India has
benefits reduced
over and abovethe number
the ISFTAofistariff lines
minimal. 10 under its negative list for SAFTA Non-Least
Developed Contracting States (NLDCs) by 264 items or 30 per cent as of September 2012. The
11
revisedhas
India sensitive
reducedlistthe
is available
number of in tariff
Annexlines4. Sriunder
Lankan
its exporters
negative thus have
list for more access
SAFTA into
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
the Indian of quotas is as follows,
market.
 Tea quota: 50 per cent tariff preference on five tea items subject to a quota of 15 million
India’s offer of
kilograms quotas
per year. is as follows,
 Tea quota:quota:
Garments 50 perGarments
cent tariffcovering
preference on five61&62
Chapters tea items
whilesubject to a quota
remaining in the of 15 million
negative list,
kilograms per year.
will be given 50% tariff concessions for 223 products on a fixed basis, subject to an annual
 restriction quota:
Garments of eightGarments
million pieces. AllChapters
covering eight million
61&62 pieces
whilewould be allowed
remaining at zero duty
in the negative list,
withbe
will nogiven
fabric 50%
sourcing
tariffconditions.
concessions for 223 products on a fixed basis, subject to an annual
 restriction of eight
Textiles quota: million
A tariff pieces.ofAll
reduction 25 eight million
per cent pieces
will be givenwould betextile
for 528 allowed at zero
items duty
(Chapters
with
51-56,no58-60,
fabric&sourcing conditions.
63). Four Chapters under the Textile sector remain in the negative list
 (Chaptersquota:
Textiles 50, 57,A61 andreduction
tariff 62). Indiaofhas
25 reduced 155 textile
per cent will lines
be given forthrough a 30%
528 textile reduction
items of
(Chapters
its sensitive
51-56, 58-60,list
&under SAFTA.
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.
9 High Commission of India Sri Lanka and Confederation of Indian Industry, 2012.
10 Ibid.
11 NLDCs include Pakistan and Sri Lanka.
9 High Commission of India Sri Lanka and Confederation of Indian Industry, 2012.
12 Ibid.
10
11 NLDCs include Pakistan and Sri Lanka.

12
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India-Sri Lanka
India-Sri 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
Country
India 0 per cent removal of tariff for items in Annexure D of the agreement
(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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Policy Studies
Studies of Sri of Sri
Lanka 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
14
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India-Sri FreeFree
Trade Agreement
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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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:
- 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
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India-Sri Lanka
India-Sri FreeFree
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.
17
17

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.
 The fee for the issuance of a CoO in India is Indian Rs.350.00 with effect from 1st April 2011.
18
18
India-Sri Lanka
India-Sri FreeFree
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
19
Institute
Policy Studies
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.
• 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
20
20
India-Sri Lanka
India-Sri FreeFree
Trade Agreement
4. Outcomes of the ISFTA, Investments and Services

4.1 Trade in Goods
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
fromTrade in Goods
Sri Lanka to India were US$ 39 million while average imports were US$ 509 million. While
Sri Lanka’s trade
India was an importantwith India changed
source dramatically
of imports following
even prior to the the implementation
Agreement, of the
it was not FTA.
a major
During the period
export market, and 1995-2000 immediately
in 2000 it ranked 14th in preceding the agreement,
terms of export average
destinations. annual
12 By 2005, exports
Sri Lanka’s
from Srito
exports Lanka
Indiatoreached
India were US$of39US$
a peak million
566.4while average
million, imports
a tenfold were compared
increase US$ 509 million. While
to 2000, and
India was an important source of imports even prior to the Agreement, it was
stood at US$ 519 million in 2011. India was the fifth largest destination for Sri Lanka’s exports
13 not a major
export th in terms of export destinations.12 By 2005, Sri Lanka’s
in 2011.market, and ingrowth
14 In general, 2000 it in
ranked
export14earnings to India has far exceeded total export earnings
exports to India reached a peak of US$ 566.4 million,
for the country since 2001, and has assisted in narrowing a tenfoldthe
increase
trade compared
gap between to 2000, and
the two
stood at US$
countries 519 million
in favour of Sri in 2011.(Table
Lanka 13 India was the fifth largest destination for Sri Lanka’s exports
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
Lanka4).Merchandise Trade: 2000-2011
Year Sri Lanka India
Exports to Imports from Share ofTable
total 4Share of total Share of total Share of total
India ($mn) India ($mn) Lanka
India-Sri exports (%)
Merchandise imports
Trade: (%) exports (%)
2000-2011 imports (%)
2000
Year 58 600 Sri Lanka 1.0 9.0 1.4 India 0.1
2001 72 to
Exports Imports601
from Share1.5 of total Share10.5
of total Share1.2
of total Share0.1
of total
2002 170 832 3.6 13.8 1.7 0.1
India ($mn) India ($mn) exports (%) imports (%) exports (%) imports (%)
2003
2000 245
58 1076
600 4.6
1.0 16.1
9.0 2.0
1.4 0.2
0.1
2004
2001 391
72 1439
601 6.8
1.5 18.0
10.5 1.8
1.2 0.3
0.1
2005
2002 566
170 1835
832 8.9
3.6 20.7
13.8 1.9
1.7 0.4
0.1
2006
2003 489
245 2173
1076 7.1
4.6 21.2
16.1 1.8
2.0 0.3
0.2
2007
2004 515
391 2610
1439 6.7
6.8 23.1
18.0 1.8
1.8 0.3
0.3
2008
2005 418
566 3447
1835 5.2
8.9 24.5
20.7 1.7
1.9 0.3
0.4
2009
2006 322
489 1820
2173 4.5
7.1 17.8
21.2 1.3
1.8 0.1
0.3
2010
2007 466
515 2570
2610 5.6
6.7 19.0
23.1 1.4
1.8 0.1
0.3
2011
2008 519
418 4431
3447 4.9
5.2 21.9
24.5 1.4
1.7 0.1
0.3
Sources:
2009 Central322
Bank of Sri Lanka Annual Report Various
1820 4.5 Issues. 17.8 1.3 0.1
2010 466Bank of India, 2570
Reserve 5.6 on Indian Economy.
Handbook of Statistics 19.0 1.4 0.1
2011 519 4431 4.9 21.9 1.4 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
by Kelegama
12 narrowingandthe trade2007.
Mukherji, gap between the two countries in favour of Sri Lanka. Over 70% of Sri
Lanka’s
13 exports
Although exportshave
from been undertaken
Sri Lanka underatFTA
to India peaked preferences,
US$ 566.4 million incompared
2005, these to 30%were
exports of India's
largely
concentrated in two products – copper and vanaspati – due to tariff arbitration by Indian exporters.
14 Central Bank of Sri Lanka, 2010.
12 Kelegama and Mukherji, 2007.
13 Although exports from Sri Lanka to India peaked at US$ 566.4 million in 2005, these exports were largely
concentrated in two products – copper and vanaspati – due to tariff arbitration by Indian exporters. 21
14 Central Bank of Sri Lanka, 2010.
21
21
Institute
Policy Studies
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.
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 Figure 2
4500 Trade with India, 2006-2011
4000
5000
3500
4500
US$ Million
3000 Total Exports

4000
2500
3500 Exports under FTA
2000
US$ Million
3000 Total Imports

Total Exports
1500
2500 Exports
Imports under
under FTA
FTA
1000
2000
500 Total Imports
1500
0 Imports under FTA
1000
500 2006 2007 2008 2009 2010 2011
0
Sources: Central Bank
2006 of Sri2008
2007 Annual
Lanka,2009 Report,
2010 2011Various Issues and Department
of Commerce of Sri Lanka, 2012.
Sources: Central Bank of Sri Lanka, Annual Report, Various Issues and Department
The number of products exported
of Commerce of Sriby Sri Lanka
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
increased
The number to 1062, 16 and to a further 2100 in 2011.17 Sri Lanka also began to export higher value-
of products exported by Sri Lanka to India also increased substantially during
added products as the FTA
this time. In 1999 Sri Lanka exported progressed. 505 In 1999
tariff Sri to
lines Lanka’s main exports
India, whereas to India
by 2005 included
this figure had
pepper, waste and scrap steel, areca nuts, dried fruit, cloves and waste
increased to 1062, and to a further 2100 in 2011. Sri Lanka also began to export higher value-
16 17 paper. By 2008, there
were
addedstill a number
products as theofFTAprimary products
progressed. In exported to India;main
1999 Sri Lanka’s however several
exports value-added
to India included
products such as insulated wires and cables, pneumatic tires, ceramics,
pepper, waste and scrap steel, areca nuts, dried fruit, cloves and waste paper. By 2008, vegetable fats andthere
oils,
refinedstill
were copper
a number products and furniture
of primary productswere among
exported to the
India;tophowever
exports several
to India (Dept. of
value-added
Commerce). 18 While, in general, exports to India have been skewed with the dominance of
products such as insulated wires and cables, pneumatic tires, ceramics, vegetable fats and oils,
vanaspati and copper
refined copper products in theand
initial stages, there
furniture were has been rapid
among the top growth in exports
exports of high
to India value
(Dept. of
added manufacturing goods including insulated wires and cables,
Commerce). While, in general, exports to India have been skewed with the dominance of
18 intimate garments, value-
added tea,and
vanaspati furniture,
coppertableware, machinery,
in the initial rubber
stages, there has gloves
been rapidand growth
refined in
copper products,
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, value-
added 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 Department of Commerce of Sri Lanka, 2012.
15 IPS calculations using data from the Department of Commerce of Sri Lanka, 2012.
18 Ibid.
16 de Mel, 2009.
22 Department of Commerce of Sri Lanka, 2012.
17
18 Ibid.
22
22
India-Sri Lanka
India-Sri FreeFree
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
50
60
Insulated
Animal wires &
feed
40 cables
50
US$ Million
Cloves
Insulated wires &
30
40 cables
US$ Million
Waste & scrap paper

Cloves
20
30
Garments
Waste & scrap paper
10
20
0 Refrigerators &
Garments
10
freezers
2007 2008 2009 2010 2011
0 Refrigerators &
Source: Export Development Board of Sri Lanka, Exportfreezers
Performance Indicators.
2007 2008 2009 2010 2011
Exports from Source:

India to Sri Lanka
Export have Board
Development increased
of Sriconsiderably in recent years.
Lanka, Export Performance Imports from
Indicators.
India which amounted to US$ 600.1 million in 2000 reached US$ 4431 billion in 2011, a growth
Exports
of over 7fromfold.India to Sri
A major Lanka
cause havethe
behind increased
increaseconsiderably
in imports has in recent years.
been the Imports
increased from
cost of
petroleum
India which products
amountedin global
to US$markets. However,
600.1 million
19 in 2000the importUS$
reached of petroleum products
4431 billion in 2011,from India
a growth
of overinfluenced
is not 7 fold. A bymajor causeasbehind
the FTA petroleumthe increase
imports arein imports has been
in Sri Lanka’s the increased
negative costthe
list. In fact, of
petroleum
bulk of Indianproducts in global
imports Sri LankaHowever,
intomarkets. 19 (petroleum,the import of petroleum
vehicles, products
sugar, cotton, iron from
and India
steel,
pharmaceutical
is not influencedproducts)
by the FTA are as
notpetroleum
subject to imports
reducedare tariff
in through the negative
Sri Lanka’s FTA as over
list. 65 per cent
In fact, the
bulk
of Sri of Indian
Lanka’s imports
import valueinto
fromSriIndia
Lanka (petroleum,
is from productsvehicles, sugar,incotton,
that are either iron and
the negative steel,
list or are
pharmaceutical
exempt from MFN products)
duty. are not subject to reduced tariff through the FTA as over 65 per cent
20
of Sri Lanka’s import value from India is from products that are either in the negative list or are
4.2 Potential
exempt Areas
from MFN for20Trade in Services
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
Sri Lanka.
Tourism is During
an area2002-2007 tourist arrivals
offering potential from India
for services trade.grew at 20.9
Tourist per cent
arrivals fromper annum.
India to Sri
21
Lanka
Thoughhave increased
recording in recent
a drop years,
in 2008 andand India
2009, 2010has
saw become the recovery
a strong largest source of tourists
(see Figure to
4) and
Sri Lanka.for
accounted During
20 per2002-2007
cent of thetourist
marketarrivals
share infrom
2011.India
22 grew at 20.9 per cent per annum.21
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 2009. of Sri Lanka, Annual Report 2011.
de Mel, Bank
22
20
21 Ibid. 23
22 Central Bank of Sri Lanka, Annual Report 2011.
23
23
Institute
Policy Studies
Lanka

Figure 4
Tourist Arrivals from India to Sri Lanka: 2000-2011
180,000 Figure 4
Tourist Arrivals from India to Sri Lanka: 2000-2011
160,000
180,000
140,000
160,000
120,000
No. of Tourists
140,000
100,000
120,000
80,000
No. of Tourists
100,000
60,000
80,000
40,000
60,000
20,000
40,000
0
20,000 200020012002200320042005200620072008200920102011
0
Bank of Sri Lanka, Annual Report, Various Issues.
Source: Central200020012002200320042005200620072008200920102011
Source:relations
Improved bilateral Central Bank
and ofunilateral Annual
Sri Lanka,visa Report, Various
liberalization by Issues.
Sri Lanka contributed to the
growth of Indian arrivals. With increased tourism, tourism-related infrastructure has also been
developed. For example,
Improved bilateral theand
relations Taj unilateral
Group hasvisasetup hotels in Sri
liberalization by Lanka: SITA
Sri Lanka Travel (a to
contributed travel
the
agency) of
growth has a wholly
Indian owned
arrivals. Withsubsidiary in Sri Lanka.
increased tourism, On the other
tourism-related
23 hand, most
infrastructure has of thebeen
also Sri
Lankan tourists
developed. are traders
For example, thewho
Taj come
Grouptohas
India for hotels
setup business in purposes
Sri Lanka:orSITA
on pilgrimages.
Travel (a travel
24 Sri
Lanka has
agency) setaup
has severalowned
wholly small motels in India
subsidiary for Lanka.
in Sri Sri Lankan
23 Ontourists.
the other hand, most of the Sri
Lankan tourists are traders who come to India for business purposes or on pilgrimages.24 Sri
In recent
Lanka has years, India has
set up several begun
small motelsto inattract
India aforgrowing number
Sri Lankan of Sri Lankan students for
tourists.
tertiary education. India offers a much cheaper, and thus affordable alternative to developed
countries
In recent such as India
years, the US, UKbegun
has and Australia.
to attractThis has beennumber
a growing facilitated
of by
SriIndia's
Lankanemergence
students as
fora
major
tertiarycentre of information
education. India offers technology.
a much cheaper, Indiaand also exports
thus education
affordable services
alternative such as
to developed
managerial andastechnical
countries such the US, UKexpertise in areasThis
and Australia. such
hasasbeen
IT and healthbyservices.
facilitated India has also
India's emergence as a
become important
major centre for Sri Lankatechnology.
of information for research India
and training in various
also exports disciplines.
education India has
services suchbeen
as
extending professional
managerial and technicalcourses in financial
expertise in areasmanagement,
such as ITtextile engineering,
and health railways,
services. auditing
India has also
and accounting,
become importantrural
for banking
Sri Lankaand
forplantation
research andmanagement.
training in various disciplines. India has been
25
extending professional courses in financial management, textile engineering, railways, auditing

There
and is also scope
accounting, for
rural collaboration
banking betweenmanagement.
and plantation India and Sri25 Lanka in the area of construction
services such as project management, engineering and architectural consultancy and

maintenance
There services.
is also scope forInfrastructure
collaboration development
between India in and
Sri Lanka within
Sri Lanka private participation
the area is an
of construction
importantsuch
services priority
as where
project the demand for engineering
management, construction and
services, particularly
architectural in the areasand
consultancy of
highways,
maintenance bridges, railways,
services. roads and
Infrastructure housing in
development is Sri
rapidly
Lankagrowing. Given
with private the geographic
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 Ibid.
23 Taneja et al., 2004.
24 Ibid.
24
25 Ibid.
24
24
India-Sri Lanka
India-Sri FreeFree
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,
SMS Property growing demand
Developers and are
of India government-backed
key investors in the investment
residentialincentives,
constructionseveral
sectorIndian
in Sri
companies
Lanka. In May have2012,
already
ITC invested in building
Group signed and civiltoconstruction.
an agreement lease 5.8 acreFor
of example, Ansalsup
land for setting anda
luxury
SMS hotel next
Property to the existing
Developers Tajare
of India Samudra hotel ininColombo.
key investors Recently,
the residential another sector
construction mixedin used
Sri
Lanka. In Mayproject
development 2012, ITC
was Group
launchedsigned an agreement
by Indocean to lease(Pvt)
Developers 5.8 acre
Ltd.ofclose
landtoforBeira
setting
Lakeupina
luxury
Colombo.hotelThenext to the
Tata Groupexisting Taj Samudra
has also launched hotel in Colombo.
a housing Recently,
project for another mixed
redevelopment used
of an eight-
acre plot of land
development in Slave
project wasIsland, Colombo.
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 eight-
acre plot ofservices
Financial land in Slave
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
state sectorservices sector
being the is yet another
dominant area with there
entity. Currently, scope arefor five
further bilateral
Indian banks cooperation
conducting
between operations
banking India and in SriSri
Lanka.
Lanka:Both
Statecountries
Bank of have
Indialiberalized
(SBI), IndianthisBank,
sectorIndian
very slowly
Overseas with the
Bank,
ICICI Bank and
state sector Axis
being theBank. Lankaentity.
dominant LIC, aCurrently,
subsidiarythere
of LIC areoffive
India, is also
Indian operating
banks in Sri
conducting
bankinginoperations
Lanka in Srisector.
the insurance Lanka:Two
StateSri
Bank of India
Lankan banks (SBI),
areIndian Bank, Indian
also operating Overseas
in India withBank,
their
ICICI Bank
services andonly
limited AxistoBank. Lankaoperations
commercial LIC, a subsidiary of LIC
and catering of India,
primarily to is
Srialso operating in Sri
Lankans.
Lanka in the insurance sector. Two Sri Lankan banks are also operating in India with their
services
Overall, limited
the tradeonlybenefits
to commercial
of theoperations
ISFTA and catering primarily to Sri Lankans.
remain mixed. While the aggregate figures
resulting thefrom
Overall, the agreement
trade benefits of the ISFTA are
remain mixed.several
impressive, 26 While the aggregate
issues remainfigures
to be
resulting from
addressed. the agreement
On a positive note, renewed are
bilateral
impressive,talks several
26 have been taking
issues place to
remain since
be
addressed.
2010 and have On acreated
positivea note, renewed
positive trade
bilateral talks have
environment. been are
Both sides taking place
taking since
steps to
address
2010 andthehave
irritants in thea smooth
created positiveflow of
trade Minister of Commerce, Industry and Textiles,
Government of India, Anand Sharma and Minister
environment.
trade. The visit Bothofsides
Shriare takingSharma,
Anand steps to of Industry and Commerce, Government of Sri
address
Hon’ble the irritants
Minister of inCommerce,
the smoothIndustry
flow of Minister of Commerce,
Lanka, Rishad Industry and Textiles,
Bathiudeen.
Government of India, Anand Sharma and Minister
and Textiles,
trade. The visitGovernment
of Shri Anand of India,
Sharma,in of Industry and Commerce, Government of Sri
Hon’ble
August 2012,Ministerhas ofprovided
Commerce, the Industry
required Lanka, Rishad Bathiudeen.
and
impetusTextiles, Government
to enhance of India,
trade relations in next level by doubling bilateral trade from US$5
to the
billion to2012,
August US$10has billion by 2015.the required
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
the ISFTA in 1998. into
The Sri Lanka
Indian picked up
investment sharply
which was with marked
a mere Rs. 165improvements inincreased
million in 1998 bilateral
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
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
100000
Figure 5 140
Cumulative FDI from India to Sri Lanka: 1999-2011
90000
120
80000
100000 140
(Rs. Million)
70000
90000 100
120
No. of Projects
60000
80000 80
Million)
50000
70000 100
(Rs. India
Indian FDI
No. of Projects
40000
60000 60
80
FDI from
No. of Projects
30000
50000 40
FDI from India
Indian FDI
20000
40000 60
20 No. of Projects
10000
30000 40
0
20000 0
20
1999
2009
10000
2000
2001
2002
2003
2004
2005
2006
2007
2011
0 0
1999
2009
2000
2001
2002
2003
2004
2005
2006
2007
2011
Source: Board of Investment of Sri Lanka, 2012.
Indian investors wereofinvolved

Source: Board in aoftotal
Investment of 18 2012.
Sri Lanka, 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
5, investors
Indian FDI inwere involved in ahas
manufacturing totalbeen
of 18mostly
projectsininsectors
1999. Bysuch
2011,asthe number
steel, had risen
cement, to
rubber
products,
119 with thefood products,
most automobile
significant expansion components,
coming from electrical equipment,
the services sector.chemicals and printing,
As illustrated in Table
5, Indianthe
whereas FDI in of
bulk manufacturing has been
Indian investment mostly
in Sri Lankaininsectors
recent such
years ashassteel,
been cement, rubber
in the services
products, food products,
sector, including telecom automobile components,
services by Bharti electrical
Airtel and equipment, chemicals
Tata Communications, leisure and printing,
services by
Taj (Vivanta)
whereas Hotels,
the bulk transport
of Indian by AshokinLeyland,
investment Sri Lankaandinbanking and financial
recent years has beenservices
in the by State
services
sector,
Bank ofincluding telecom
India, Indian services
Overseas by Bharti
Bank, IndianAirtel
Bank,and Tata
ICICI Communications,
Bank and Axis Bank.leisure services by
Taj (Vivanta) Hotels, transport by Ashok Leyland, and banking and financial services by State
Whileofthe
Bank dominance
India, of services
Indian Overseas suggests
Bank, Indianthat theICICI
Bank, impact of the
Bank andFree
AxisTrade
Bank. Agreement (FTA)
(which only deals with trade in goods) on the investment decision is limited, it could be argued
While
that thethe dominance
surge of services
of investment suggests
between 2000 that
and the
2011impact of the Free
was influenced byTrade Agreement
the increased (FTA)
profile of
economic
(which ties
only between
deals the two
with trade countries
in goods) andinvestment
on the increased investor
decision confidence
is limited, itascould
a result of the
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 Board of Investment of Sri Lanka, 2012.
26
26
Table 5
Estimated Investment fromTable
India5in Sri Lanka, 1999 and 2011
Estimated Investment from As
India in Sri
at end Lanka, 1999 and 2011
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 %
Food, beverages & tobacco Projects
2 (SLRs mn)
621.3 67.8 Projects
9 (SLRs. mn.)
2,716.85 2.9
Textile, clothing &
Food, beverages & leather
tobaccoproducts 22 24.9
621.3 2.7
67.8 159 1,708.27
2,716.85 1.8
2.9
Wood
Textile,&clothing
wood products
& leather products 12 1.6
24.9 0.2
2.7 155 346.08
1,708.27 0.4
1.8
Paper
Wood && paper
wood products
products 11 7.4
1.6 0.8
0.2 45 174.71
346.08 0.2
0.4
Chemical, petroleum, rubber &
Paper & paper products 41 134.1
7.4 14.6
0.8 94 281.04
174.71 0.3
0.2
plastic products
Chemical, petroleum, rubber & 4 134.1 14.6 9 281.04 0.3
Non-metallic mineral products
plastic products 1 10.0 1.1 10 1,914.68 2.0
Fabricated metal
Non-metallic products,
mineral products 1 10.0 1.1 16
10 3,971.08
1,914.68 4.2
2.0
machinery metal
Fabricated & transport equipment
products, 16 3,971.08 4.2
Manufactured
machinery products,equipment
& transport n.e.s 8 2,395.70 2.6
Services
Manufactured products, n.e.s 7 116.7 12.7 438 80,134.99
2,395.70 85.6
2.6
Total
Services 187 916.0
116.7 12.7 119
43 93643.39
80,134.99 85.6
Total Jayasuriya and Weerakoon (2001) for
Source: 18 1999 data916.0 119
based on information 93643.39
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
As noted investment by Renuka
above, several Sugars;
important $ 20 million
Indian by Dabur,
investments an the
are in FMCG company
pipeline, on a fruit
including a $juice
220
project; $ 400 million real estate project by Indo-Ocean Developers next to the Beira,
million investment by Renuka Sugars; $ 20 million by Dabur, an FMCG company on a fruit juice another $
400 million
project; real
$ 400 estate real
million project by Tata
estate andbya Indo-Ocean
project $ 120 millionDevelopers
hotel project by ITC.
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
Sri successful
Lankan venturesin
investments include
India FDI
haveinalso
confectionery,
significantlyapparel and furniture.
increased In particular,
over the past the
one decade.
“Amante” brandventures
Some successful launchedinclude
by MAS FDIHoldings is popularapparel
in confectionery, in India,andsofurniture.
also the “Heritance” hotel
In particular, the
brand of Aitken Spence, while other Sri Lankan companies such as Ceylon
“Amante” brand launched by MAS Holdings is popular in India, so also the “Heritance” hotel Biscuits, Carsons,
Damro
brand of(furniture), Hayleys,
Aitken Spence, Brandix
while other and John Keells
Sri Lankan Holdings
companies suchplcashave alsoBiscuits,
Ceylon made significant
Carsons,
inroads into India. In fact, establishment of the Brandix India Apparel
Damro (furniture), Hayleys, Brandix and John Keells Holdings plc have also made significant City, a 1,000 acre
integrated
inroads into textile manufacturing
India. and apparelofpark
In fact, establishment theset up in the
Brandix SEZApparel
India at Visakhapatnam, Andhra
City, a 1,000 acre
Pradesh is a major Sri Lankan project in India. Further, Colombo Port’s
integrated textile manufacturing and apparel park set up in the SEZ at Visakhapatnam, Andhralargest volumes of
shipments
Pradesh is are transshipment
a major Sri Lankanvolumes
project into India.
and from India.Colombo
Further, In services,
Port’sthe most volumes
largest significant
of
investments have been in banking and leisure activities (Weerakoon and Thennakoon
shipments are transshipment volumes to and from India. In services, the most significant 2008).
investments have been in banking and leisure activities (Weerakoon and Thennakoon 2008).
28 Cited in Weerakoon and Thennakoon, 2007 .

27
28 Cited in Weerakoon and Thennakoon, 2007 .
27
27
Institute
Policy Studies
Lanka

5. Way Forward towards Increased Integration
The positive
5. Way outcomes
Forward of theIncreased
towards ISFTA andIntegration
emerging services/investment links encouraged both
India and Sri Lanka to deepen and broaden economic cooperation between the two countries
The
underpositive outcomes
a proposed of the ISFTA Economic
Comprehensive and emerging services/investment
Partnership Agreement links encouraged
(CEPA). both
It proposes
India and Sri
measures Lanka toeconomic
to deepen deepen andandbroaden economic cooperation
trade cooperation by addressing between the two countries
issues/areas on RoO,
under a proposed Comprehensive Economic Partnership Agreement (CEPA).
dispute settlement and mutual recognition agreements, and it also aims at widening economic It proposes
measuresby
relations toincluding
deepen economic andinvestment.
services and trade cooperation by addressing
As a result, the potentialissues/areas on RoO,
areas of cooperation
dispute
for settlement
the CEPA and mutual
identified recognition
by the Joint agreements,
Study Group andtrade
included it alsoinaims at widening
services economic
29, investment, and
relations by including services and investment. As a result, the potential areas
economic cooperation. Although the Framework Agreement was scheduled to be signed at the of cooperation
for
15ththe CEPASummit
SAARC identified
in by the JointinStudy
Colombo 2008, Group included
reservations andtrade in services
pressure from 29 , investment,
some and
stakeholders
economic
have cooperation.
delayed the signingAlthough the Framework Agreement was scheduled to be signed at the
of the agreement.
15th SAARC Summit in Colombo in 2008, reservations and pressure from some stakeholders
havea delayed
On the signing
more positive of the agreement.
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
Commerce, Industrynote, several initiatives
& Textiles, Government haveof been
India,taken
to SribyLanka
both countries
in Augustin2012,
the recent past
both sides
to stimulate
decided tradeseveral
to take and investment relations.
steps to further During
deepen theand
trade visitinvestment
of Hon. Anand Sharma,
relations, andMinister
Sri Lankaof
Commerce, Industry
welcomed & Textiles, Government
Indian investments, inter alia,of inIndia,
theto manufacture
Sri Lanka in August 2012, both parts,
of automobile sides
decided to take several
pharmaceuticals, textilessteps to further deepen
and engineering trade
products. In and
this investment relations,
context, it was agreedandthatSri
theLanka
Joint
welcomed Indian investments, inter alia, in the manufacture of
Task Force constituted by the two Governments would meet at the earliest to discuss these automobile parts,
pharmaceuticals,
proposals. The two textiles
sidesand
alsoengineering products. closely
agreed to cooperate In this context,
to forge itcloser
was agreed
economicthatand
the trade
Joint
Task Force
linkages andconstituted
take steps tobydouble
the twotheGovernments
bilateral tradewould
to meet at the earliest to discuss these
proposals.
reach US $The 10 two sides
billion in also agreed
the next to cooperate
three years. Both closely to forge closer economic and trade
linkages and take
sides agreed steps toworking
to consider double the bilateral
towards trade to
increasing
reach US $export
Sri Lanka’s 10 billion in the next three years. Both
capacity.
sides agreed to consider working towards increasing
Sri Lanka’s
During export meeting
the eighth capacity.of the India-Sri Lanka Joint
Commission held on 22 January 2013 in New Delhi,
During the eighth
both sides meeting
recognized theofneed
the India-Sri
to buildLanka Joint
a special
Commission held on 22 framework
economic partnership January 2013toin achieve
New Delhi, the
both sides recognized the need to build
shared goals of poverty alleviation, job creation and a special 8th meeting of the India-Sri Lanka Joint Commission,
co-chaired by Shri Salman Khurshid, Minister of External
economic partnership
developmentframework to achieve
for the people of the two the Affairs of India and Prof. G.L. Peiris, Minister of External
shared goals
countries, andofdecided
povertytoalleviation,
take severaljob creation
steps and
to further 8th meeting of theAffairs of Sri
India-Sri Lanka.
Lanka Joint Commission,
co-chaired by Shri Salman Khurshid, Minister of External
economic development for the people of
deepen trade, tourism and investment relations. In thisthe two regard,
Affairs it Prof.
of India and wasG.L. agreed to encourage
Peiris, Minister of External
countries, and decided to take several steps to further Affairs of Sri Lanka.
closer economic and trade linkages between all stakeholders with a view to doubling bilateral
deepen
trade to trade,
US $ 10 tourism
billionand investment
in the next threerelations.
years. InInthisthis regard,
context it was
it was alsoagreed
agreedtotoencourage
initiate a
closer
dialogue between the Commerce Secretary of India and the Secretary of the Ministry of bilateral
economic and trade linkages between all stakeholders with a view to doubling Finance
trade to US $ 10 billion in the next three years. In this context
and Economic Development of Sri Lanka to evolve a framework for a special economicit was also agreed to initiate a
dialogue
partnershipbetween
between thethe
Commerce Secretary of India and the Secretary of the Ministry of Finance
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 Provision of preferential market access through liberalization across the four modes of services provision (see
Annex 5).
28
28
India-Sri Lanka
India-Sri FreeFree
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
‘Look Easteconomic
Policy’, integration withincreasingly
India is looking the Indianto economy
strengthenwill also allow
economic relationsSriwith
Lanka to be
the wider
strategically
Asian region.absorbedDuring into
thethepast
wider trade blocs
decade, India taking shape in
has signed a the region. In pursuing
Comprehensive Economic its
Cooperation
‘Look Agreement
East Policy’, India (CECA)
is looking with Singaporetoand
increasingly Malaysia,
strengthen and a Comprehensive
economic relations with Economic
the wider
Asian region.
Partnership During(CEPA)
Agreement the past withdecade, India and
South Korea hasJapan
signed a Comprehensive
covering trade in goods,Economic
services
Cooperation
and investment. Agreement
Similar (CECA) with are
negotiations Singapore and Malaysia,
being undertaken withandThailand,
a Comprehensive Economic
The Association of
Southeast Asian
Partnership Nations(CEPA)
Agreement (ASEAN), withIndonesia and some
South Korea other countries.
and Japan covering trade in goods, services
30
and investment. Similar negotiations are being undertaken with Thailand, The Association of
Southeast
In Asianof
the absence Nations (ASEAN),
previous Indonesia
experience and someservices
in extending other countries.
liberalization
30 on a preferential
basis, potential risks can be best minimized through a wide consultation process. This has
In thedone
been absence of previous
to a great extent inexperience in extending
the formulation services liberalization
of the Framework on a preferential
Agreement. Consultations with
basis,
relevantpotential
industryrisks can be best
organizations minimized
will through awhen
also be necessary widedetails
consultation process. This has
of the commitments are
beingdone
been worked out. The
to a great two
extent countries
in the need of
formulation to the
have agreements
Framework that remove
Agreement. bottlenecks
Consultations to
with
relevant
exports by industry
harmonizingorganizations will certification,
their testing, also be necessary whenand
quarantine details
customsof the commitments
requirements are
so that
being worked can
their products out.enter
The each
two other's
countries needwithout
markets to havedelays.
agreements that remove bottlenecks to
exports by harmonizing their testing, certification, quarantine and customs requirements so that
their productstrade
No bilateral can enter each other's
agreement can markets
be perfect without delays. are bound to emerge as trading
- problems
progresses over the years. Despite various restrictions, India has emerged as Sri Lanka’s
largest,
No and most
bilateral tradebalanced,
agreementtrading
can partner,
be perfectwith- substantial
problems are levels of both
bound to exports
emergeand as imports
trading
progresses
taking place.overThis the
is anyears. Despite
important various restrictions,
development for Sri Lanka India
in itshas emerged
efforts as SriitsLanka’s
to diversify export
largest,
basket andand look
most towards
balanced,regional
trading markets
partner, with substantial
like India whichlevels of both exports
are showing strong and
growthimports
and
faster recovery
taking place. Thisfrom theimportant
is an global downturn, whilefor
development Sri Sri
Lanka’s
Lankatraditional Western
in its efforts markets
to diversify itsremain
export
basket and
in a state of look towards
fragile regional
recovery. The keymarkets like India
opportunity is towhich
tap intoaretheshowing
large and strong growth
dynamic and
Indian
faster
market,recovery from the
by moving globalthe
beyond downturn, while Sri broader
ISFTA towards Lanka’s traditional
economic Western
integration.markets
The remain
CEPA,
implemented with recovery.
in a state of fragile proper regulatory mechanismsis in
The key opportunity order
to tap intototheaccommodate
large and dynamicthe disparity
Indian
market, by
between the moving
countries, beyond the ISFTA
will provide towards opportunity
a tremendous broader economicfor closerintegration.
economic The CEPA,
integration
implemented
between the two with proper and
countries, regulatory mechanisms
can be seen as a modelinoforder to accommodate
large and the disparity
small country integration in
producing
between a "win-win"
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.
30 See Department of Commerce, India, at www.commerce.nic.in.

29
30 See Department of Commerce, India, at www.commerce.nic.in.
29
29
Institute
Policy Studies
Lanka
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
30
30
India-Sri Lanka
India-Sri FreeFree
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/
31
31
Institute
Policy Studies
Lanka
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/
32
32
India-Sri Lanka
India-Sri FreeFree
Trade Agreement
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/2010/03/10-
years-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.
33
33
Institute
Policy Studies
Lanka
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/wp-
content/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 19 2012.
http://www.island.lk/index.php?page_cat=article-details&page=article-
details&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/.../India-
Sri%20Lanka%20FTA--Lessons%20for%20SAFTA--Final.pdf]
23. World Bank, 2009, World Development Report, Washington D.C: World Bank.
34
34
India-Sri Free Free
Trade Agreement
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. 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.
2. 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.
35
35
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, semi-
processed 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
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.
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
Institute product,
Policy which
Studies of is the subject of preferential treatment under this Agreement, is imported
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.
37
Article IX

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
38
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
38 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

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. 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.
2. 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
oneof Policy
of theStudies of Sri Lanka
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.
39
Article XV
Amendments 39
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
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.
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
signed this 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/-
language. Sd/-
For the Government of the For the Government of the Democratic Socialist
Republic
Sd/- of India Republic
Sd/- of Sri Lanka
Republic of India Republic of Sri Lanka
Annexure – ‘A’
Concessions offered by India
40
Concessions
The Governmentoffered byshall
of India Indiagrant 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
The Government phaseshall
of India out schedule detailed
grant duty below:to all exports from Sri Lanka in respect
free access
Sd/- Sd/-
Republic of India Republic of Sri Lanka
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.
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 the41
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
Republic of India. 41
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.
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
42
India-Sri Lanka
India-Sri FreeFree
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.
43
43
Institute
Institute of Policy
of Policy Studies
Studies of Sri
of Sri Lanka 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
India-Sri thanFree
unloading and
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
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
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
of catch Studies
between of Sri Lanka
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
46
India-Sri Lanka
India-Sri LankaFree
Trade Agreement
Annex 2
India’s Negative List under the ISFTA
S. No Description HS Code
1 Coconuts, desiccated 080111

2 Other - in shell, fresh (coconut) 080119
3 Beer made from malt 220300
4 Champagne and sparkling wine 220410
5 Wine (not sparkling); grape must with by alcohol in: <=2l containers 220421
6 Wine (not sparkling); grape must with alcohol in: >=2l containers 220429
7 Other grape must, nes 220430
8 Vermouth 'in containers, 2L or less 220510
9 Other wine 220590
Other fermented beverages (e.g. cider, perry, mead); mixtures of fermented
10 beverages nes 220600
11 Undenatured ethyl alcohol, of alcoholic strength >=80% 220710
12 Ethyl alcohol and other spirits 220720
13 Spirits from distilled grape wine or marc 220820
14 Whiskeys 220830
15 Rum and tafia 220840
16 Gin and geneva 220850
17 Vodka 220860
18 Liqueurs and cordials 220870
19 Other coconut base arrack 220890
20 Waste, parings and scrap, of polymers of ethylene 391510
21 Waste, parings and scrap, of polymers of styrene 391520
22 Waste, parings and scrap, of polymers of vinyl chloride 391530
23 Waste, parings and scrap, of other plastics, nes 391590
24 Monofilament >1mm, rods... and profile shapes, of polymers of ethylene 391610
25 Monofilament >1mm, rods..., etc, of polymers of vinyl chloride 391620
26 Monofilament >1mm, rods... and profile shapes, of other plastics, nes 391690
27 Artificial guts of hardened proteins or cellulosic materials 391710
28 Tubes, pipes and hoses, rigid, of polymers of ethylene 391721
Tubes of polymers of propylene length =<150mm & inner diameter=<2.2mm & outer
29 3.2mm 391722
30 Tubes, pipes and hoses, rigid, of polymers of vinyl chloride 391723
31 Tubes, pipes and hoses, rigid, of other plastics, nes 391729
32 Flexible tubes, pipes and hoses, with a burst pressure >=27.6mpa 391731
33 Tubes, pipes and hoses, not reinforced, without fittings, nes 391732
34 Tubes, pipes and hoses, not reinforced, with fittings attached, nes 391733
35 Shrink wrap film in tube form 391739
36 Fittings, for tubes, pipes and hoses, of plastic 391740
37 Floor... coverings of polymers of vinyl chloride, in rolls or tiles 391810
38 Floor, wall or ceiling coverings of plastics, nes, in rolls or tiles 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
47
47
41 Of polymers of ethylene - metallised 392010
Of polymers of propylene - unlaminated and or unprinted oriented/cast
42 polypropalene 392020
43 Of polymers of styrene - of a thickness < 2mm 392030
44 Containing by weight not less than 6% of plasticisers 392043
45 Shrink wrap film 392049
46 Of poly metallised 392051
47 Other - metallised 392059
48 Of polycarbonates - unlaminated and or unprinted 392061
49 Of polythylene terephthalate - unlaminated and or unprinted 392062

50 Of unsaturated polyesters - unlaminated and or unprinted 392063
51 Of other polyesters - unlaminated and or unprinted 392069
52 Of a regenerated cellulose - of regenerated cellulose printed 392071
53 Of vulcanised fibre - metallised 392072
54 Plates..., of cellulose acetate, not reinforced, etc 392073
55 Of other cellulose derivatives - of cellulose nitrate plasicised 392079

56 Of Polyvinyl butyral - Metallised 392091
57 Plates..., of polyamides, not reinforced, etc 392092
58 Of amino resins - metallised 392093
59 Of Phenolic resins - metallised 392094
60 Of silicone - of hardened proteins 392099
61 Of polymers of styrene - of polystyrene < 2 mm in thickness 392111
62 Cellular plates, strips... of polymers of vinyl chloride 392112
63 Cellular plates, strips... of polymers of polyurethanes 392113
64 Of regenerated cellulose - printed 392114
65 Of other plastics - of phenoplastics 392119
66 Of other plastics 392190
67 Baths, shower-baths and wash-basins, of plastics 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
48
48
80 Doors, windows and their frames and thresholds for doors, of plastics 392520
81 Shutters, blinds and similar articles and parts, of plastics 392530
82 Builders' ware of plastics, nes 392590
83 Office or school supplies - Electronic duplicator stensils 392610
84 Articles of apparel and clothing accessories - life jackets, gloves 392620

85 Fittings for furniture, coachwork or the like of plastics 392630
86 Statuettes and other ornamental articles of plastics 392640
Rawl plugs, colostomy and urinery bags, automatic water drinkers for the poultry
87 industry 392690
88 Natural rubber... - centrifuged rubber 400110
89 Smoked sheets 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

Waste, ... - scrap of unhardened rubber obtained from rejected or wornout tyres &
94 cuttin 400400
95 Compoundwith carbon black or silica - With carbon black 400510
96 Rubber solutions; dispersions, unvulcanized, nes 400520
97 Plates, sheets and strip of unvulcanized, compounded rubber, nes 400591

98 Compounded rubber, unvulcanized, in primary forms 400599
99 Camel-back strips for retreading rubber tyres 400610
100 Other forms and articles of unvulcanized rubber, nes 400690
101 Vulcanized rubber thread and cord 400700
102 Plates, sheets and strip of cellular vulcanized rubber 400811
103 Rods and profile shapes of cellular vulcanized rubber, nes 400819
104 Plates, sheets and strip of non-cellular, vulcanized rubber(excl. hard) 400821
105 Rods and profile shapes of non-cellular, vulcanized rubber (excl. hard) 400829
106 Retreaded tyres of a kind used on motor cars 401211
107 Retreaded tyres of a kind used on busses / lorries 401212
108 Retreaded tyres of a kind used on air craft 401213
109 Other 401219
110 Used new pneumatic tyres 401220
111 Solid tyres 401290
112 Articles of vulcanized rubber of cellular rubber 401610
113 Floor coverings and mats of vulcanized rubber, non-cellular 401691
114 Erasers, of vulcanized rubber 401692
115 Gaskets,...-of textile machinery falling under HS 84.44, 84.45,84.46, 84.47, & 84.48 401693
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116 Boat or dock fenders, of vulcanized rubber 401694
117 Inflatable articles, of vulcanized rubber, nes 401695
Being parts of textile machinery falling under headings 84.44,84.45,84.46,84.47 &
118 84.48 401699
119 Hard rubber (eg. ebonite) in all forms; articles of hard rubber 401700
120 Mats, matting and screens of vegetable materials 460120
121 Vegetable plaiting material... in sheet form 460191
122 Plaiting materials (excl. vegetable), in sheet form 460199
123 Articles of vegetable plaiting materials, articles of loofah 460210
124 Articles of plaiting materials (excl. of vegetable material) 460290
125 Toilet... similar paper, in rolls or sheets 480300
126 Corrugated paper and paperboard, in rolls or sheets 480810
127 Carbon or similar copying papers, in rolls or sheets 480910
128 Tarred, bituminized or asphalted paper and paperboard 481110
129 Self-adhesive paper and paperboard 481141
130 Other 481149
131 Envelopes of paper or paperboard 481710
132 Letter cards, plain postcards and correspondance cards of paper... 481720
133 Boxes, etc, of paper or paperboard containing paper stationery 481730
134 Printed paper or paperboard labels of all kinds 482110
135 Paper or paperboard labels of all kinds (excl. printed) 482190
136 Trays, dishes, plates and cups, etc, of paper or paperboard 482360
137 Silk-worm coCoOns suitable for reeling 500100
138 Raw silk (not thrown) 500200
139 Silk waste, not carded or combed 500310
140 Silk waste, carded or combed 500390
141 Silk yarn (excl. spun from silk waste), not put up for retail sale 500400
142 Yarn spun from silk waste, not put up for retail sale 500500
143 Silk yarn, put up for retail sale; silk-worm gut 500600
144 Woven fabrics of noil silk 500710
145 Woven fabrics of silk, containing >=85% silk or of silk waste 500720
146 Printed woven fabrics, containing <85% silk 500790
147 Bristle fibre twisted, not twisted, bleached and dyed (Raw of Coconut) 530511
148 Moulded coir products for use in horticulture (Other of coconut) 530519
149 Coir yarn 530810
150 Geo textiles 531100
151 High tenacity yarn of nylon or other polyamides 540210
152 High tenacity yarn of polyesters, nprs 540220
153 Textured yarn, of nylon or other polyamides, =<5tex, nprs 540231
154 Textured yarn, of nylon or other polyamides, >50tex, nprs 540232
155 Textured yarn of polyesters, nprs 540233
156 Single yarn of nylon or other polyamides, with =<50turns/m, nprs 540241
157 of polyesters,partially oriented 540242
158 Single yarn of polyesters, nes, with =<50turns/m, nprs 540243
159 Single yarn of nylon or other polyamides, with >50turns/m, nprs 540251
160 Single yarn of polyesters, with >50turns/m, nprs 540252
50
50
161 Multiple or cabled yarn of nylon or other polyamides, nprs 540261
162 Multiple or cabled yarn of polyesters, nprs 540262
163 Synthetic monofilament of >=67decitex 540410
164 Strip and the like of synthetic textile materials 540490
165 Synthetic filament tow of polyesters 550120
166 Acrylic or modacrylic 550130
167 Synthetic staple fibres, of polyesters, not carded, etc 550320
168 Acrylic or modacrylic synthetic staple fibres, not carded, etc 550330
169 Waste of synthetic fibre, (incl. noils, yarn waste and garnetted stock) 550510
170 Synthetic staple fibres, of polyesters, carded, etc 550620
171 Acrylic or modacrylic synthetic staple fibres, carded, etc 550630
172 Other - imported for the manufacture of fishing nets 560790
173 Articles of yarn, strip, etc, twine, cordage, rope or cables, nes 560900
174 Carpets and other textile floor coverings, of wool..., knotted 570110
175 Other textile materials - Coir carpets and rugs, jute carpets 570190
176 Kelem, schumacks, karamanie and other similar hand-woven rugs 570210
177 Floor coverings of coconut fibres (COIR) - mats and rugs, mattings 570220
178 Pile floor coverings of wool..., woven, not made up 570231
179 Pile floor coverings of man-made textiles, woven, not made up 570232
180 Other textile materials - Jute carpets 570239
181 Pile floor coverings of wool..., woven, made up 570241
182 Pile floor coverings of man-made textiles, woven, made up 570242
183 Pile floor coverings of other textiles, woven, made up, nes 570249
184 Non-pile floor coverings of wool...woven, not made up 570251
185 Non-pile floor coverings of man-made textiles, woven, not made up 570252
186 Non-pile floor coverings of other textiles, woven, not made up, nes 570259
187 Non-pile floor coverings of wool..., woven, made up 570291
188 Non-pile floor coverings of man-made textiles, woven, made up 570292
189 Non-pile floor coverings of textile materials, woven, made up, nes 570299
190 Tufted floor coverings of wool or of fine animal hair 570310
191 Tufted floor coverings of nylon or other polyamides 570320
192 Tufted floor coverings of man-made textile materials, nes 570330
193 Other textile materials - Jute carpets 570390
194 Carpet tiles =<0.3m2, of felt, not tufted or flocked 570410
195 Other - jute carpets 570490
196 Other carpets and other textile floor coveings, nes 570500
197 Men's or boys' coats, etc, of wool..., knitted or crocheted 610110
198 Men's or boys' coats, etc, of cotton, knitted or crocheted 610120
199 Men's or boys' coats, etc, of man-made fibres, knitted or crocheted 610130
200 Men's or boys' coats, etc, of other textiles, knitted or crocheted 610190
201 Woman's or girls' coats,etc, of wool..., knitted or crocheted 610210
202 Woman's or girls' coats, etc, of cotton, knitted or crocheted 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 Men's or boys' suits of wool or fine animal hair, knitted or crocheted 610311
206 Men's or boys' suits of synthetic fibres, knitted or crocheted 610312
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207 Men's or boys' suits of other textiles, nes, knitted or crocheted 610319
208 Men's or boys' ensembles of wool or fine hair, knitted or crocheted 610321
209 Men's or boys' ensembles of cotton, knitted or crocheted 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 Men's or boys' jackets... of other textiles, nes, knitted or crocheted 610339
216 Men's or boys' trousers, etc, of wool..., knitted or crocheted 610341
217 Men's or boys' trousers, etc, of cotton, knitted or crocheted 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 Women's or girls' suits of wool or fine hair, knitted or crocheted 610411
221 Women's or girls' suits of cotton, knitted or crocheted 610412
222 Women's or girls' suits of synthetic fibres, knitted or crocheted 610413
223 Women's or girls' suits of other textiles, nes, knitted or crocheted 610419
224 Women's or girls' ensembles, of wool..., knitted or crocheted 610421
225 Women's or girls' ensembles, of cotton, knitted or crocheted 610422
226 Women's or girls' ensembles, of synthetic fibres, knitted or crocheted 610423
227 Women's or girls' ensembles, of other textiles, knitted or crocheted 610429
228 Women's or girls'jackets, of wool..., knitted or crocheted 610431
229 Women's or girls' jackets, of cotton, knitted or crocheted 610432
230 Women's or girls' jackets, of synthetic fibres, knitted or crocheted 610433
231 Woman's or girls' jackets, of other textiles, knitted or crocheted 610439
232 Dresses of wool or fine animal hair, knitted or crocheted 610441
233 Dresses of cotton, knitted or crocheted 610442
234 Dresses of synthetic fibres, knitted or crocheted 610443
235 Dresses of artificial fibres, knitted or crocheted 610444
236 Dresses of other textile material, nes, knitted or crocheted 610449
237 Skirts and divided skirts of wool or fine hair, knitted or crocheted 610451
238 Skirts and divided skirts of cotton, knitted or crocheted 610452
239 Skirts and divided skirts of synthetic fibres, knitted or crocheted 610453
240 Skirts and divided skirts of other textiles, nes, knitted or crocheted 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 Women's or girls' trousers, etc, of other textile, knitted or crocheted 610469
245 Men's or boys' shirts of cotton, knitted or crocheted 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
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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 Men's or boys' underpants, etc, of other textiles nes, knitted or crocheted 610719
254 Men's or boys' pyjamas of cotton, knitted or crocheted 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 Men's or boys' dressing gowns, of other textiles,nes, knitted or crocheted 610799
260 Women's or girls' slips, etc, of man-made fibres, knitted or crocheted 610811
261 Women's or girls' slips, etc, of other textiles,nes, knitted or crocheted 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 T-shirts, singlets, etc, of other textiles, nes, knitted or crocheted 610990
273 Jerseys, pullovers, etc, of wool..., knitted or crocheted 611011
274 Jerseys, pullovers, etc, of Kashmir goats.., knitted or crocheted 611012
275 Other 611019
276 Jerseys, pullovers, etc, of cotton, knitted or crocheted 611020
277 Jerseys, pullovers, etc, of man-made fibres, knitted or crocheted 611030
278 Jerseys, pullovers, etc, of other textiles,nes, knitted or crocheted 611090
279 Babies' garments, etc, of wool or fine animal hair, knitted or crocheted 611110
280 Babies' garments, etc, of cotton, knitted or crocheted 611120
281 Babies' garments, etc, of synthetic fibres, knitted or crocheted 611130
282 Babies' garments, etc, of other textiles,nes, knitted or crocheted 611190
283 Track-suits of cotton, knitted or crocheted 611211
284 Track-suits of synthetic fibres, knitted or crocheted 611212
285 Track-suits of other textiles,nes, knitted or crocheted 611219
286 Ski-suits, knitted or crocheted 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 Women's or girls' swimwear of synthetic fibres, knitted or crocheted 611241
290 Women's or girls' swimwear of other textiles,(excl. synthetic) knitted or crocheted 611249
291 Garments made up of knitted or crocheted fabrics of 59.03, 59.06, 59.07 611300
292 Garments of wool or fine animal hair, knitted or crocheted, nes 611410
293 Garments of cotton, knitted or crocheted, nes 611420
294 Garments of man-made fibres, knitted or crocheted, nes 611430
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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 Of wool or fine animal hair - knee and ankle guards,elastic or rubberised 611591
301 Of cotton - knee and ankle guards,elastic or rubberised 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
Gloves, mittens and mitts, impregnated... with plastics or rubber,knitted or
304
crocheted 611610
305 Gloves, mittens and mitts, of wool..., knitted or crocheted 611691
306 Gloves, mittens and mitts, of cotton, knitted or crocheted 611692
307 Gloves, mittens and mitts, of synthetic fibres, knitted or crocheted 611693
308 Gloves, mittens and mitts, of other textiles, knitted or crocheted 611699
309 Shawls, scarves, mufflers, mantillas, veils, etc, knitted or crocheted 611710
310 Ties, bow ties and cravats, knitted or crocheted 611720
311 Other accessories - knee and ankle guards 611780
312 Parts of garments or clothing accessories, knitted or crocheted 611790
313 Men's or boys' overcoats, etc, of wool or fine animal hair 620111
314 Men's or boys' overcoats, etc, of cotton 620112
315 Men's or boys' overcoats, etc, of man-made fibres 620113
316 Men's or boys' overcoats, etc, of other textiles, nes 620119
317 Men's or boys' anoraks, wind-cheaters, etc, of wool or fine animal hair 620191
318 Men's or boys' anoraks, wind-cheaters, etc, of cotton 620192
319 Men's or boys' anoraks, wind-cheaters, etc, of man-made fibres 620193

320 Men's or boys' anoraks, wind-cheaters, etc, of other textiles, nes 620199
321 Woman's or girls' overcoats, etc, of wool or fine animal hair 620211
322 Woman's or girls' overcoats, etc, of cotton 620212
323 Woman's or girls' overcoats, etc, of man-made fibres 620213
324 Woman's or girls' overcoats, etc, of other textiles, nes 620219
325 Woman's or girls' anoraks, wind-cheaters, etc, of wool... 620291
326 Woman's or girls' anoraks, wind-cheaters, etc, of cotton 620292
327 Woman's or girls' anoraks, wind-cheaters, etc, of man-made fibres 620293
328 Woman's or girls' anoraks, wind-cheaters, etc, of other textiles, nes 620299
329 Men's or boys' suits of wool or fine animal hair 620311
330 Men's or boys' suits of synthetic fibres 620312
331 Men's or boys' suits of other textiles, nes 620319
332 Men's or boys' ensembles of wool or fine animal hair 620321
333 Men's or boys' ensembles of cotton 620322
334 Men's or boys' ensembles of synthetic fibres 620323
335 Men's or boys' ensembles of other textiles, nes 620329
336 Men's or boys' jackets and blazers of wool or fine animal hair 620331
337 Men's or boys' jackets and blazers of cotton 620332
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54
338 Men's or boys' jackets and blazers of synthetic fibres 620333
339 Men's or boys' jackets and blazers of other textiles, nes 620339
340 Men's or boys' trousers, breeches, etc, of wool or fine animalhair 620341
341 Men's or boys' trousers, breeches, etc, of cotton 620342
342 Men's or boys' trousers, breeches of synthetic fibres 620343
343 Men's or boys' trousers, breeches of other textiles, nes 620349
344 Women's or girls' suits of wool or fine animal hair 620411
345 Women's or girls' suits of cotton 620412
346 Women's or girls' suits of synthetic fibres 620413
347 Women's or girls' suits of other textiles, nes 620419
348 Women's or girls' ensembles of wool or fine animal hair 620421
349 Women's or girls' ensembles of cotton 620422
350 Women's or girls' ensembles of synthetic fibres 620423
351 Women's or girls' ensembles of other textiles, nes 620429
352 Women's or girls' jackets and blazers of wool or fine animal hair 620431
353 Women's or girls' jackets and blazers of cotton 620432
354 Women's or girls' jackets and blazers of synthetic fibres 620433
355 Women's or girls' jackets and blazers of other textiles, nes 620439
356 Dresses of wool or fine animal hair 620441
357 Dresses of cotton 620442
358 Dresses of synthetic fibres 620443
359 Dresses of artificial fibres 620444
360 Dresses of other textiles, nes 620449
361 Skirts and divided skirts of wool or fine animal hair 620451
362 Skirts and divided skirts of cotton 620452
363 Skirts and divided skirts of synthetic fibres 620453
364 Skirts and divided skirts of other textiles, nes 620459
365 Women's or girls' trousers, breeches, etc, of wool or fine animal hair 620461
366 Women's or girls' trousers, breeches, etc, of cotton 620462
367 Women's or girls' trousers, breeches, etc, of synthetic fibres 620463
368 Women's or girls' trousers, breeches, etc, of other textiles, nes 620469
369 Men's or boys' shirts of wool or fine animal hair 620510
370 Men's or boys' shirts of cotton 620520
371 Men's or boys' shirts of man-made fibres 620530
372 Men's or boys' shirts of other textiles, nes 620590
373 Women's or girls' blouses, shirts, etc, of silk or silk waste 620610
374 Women's or girls' blouses, shirts, etc, of wool or fine animal hair 620620
375 Women's or girls' blouses, shirts, etc, of cotton 620630
376 Women's or girls' blouses, shirts, etc, of man-made fibres 620640
377 Women's or girls' blouses, shirts, etc, of other textiles, nes 620690
378 Men's or boys' underpants and briefs of cotton 620711
379 Men's or boys' underpants and briefs of textile materials, nes 620719
380 Men's or boys' nightshirts and pyjamas of cotton 620721
381 Men's or boys' nightshirts and pyjamas of man-made fibres 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
384 Of man-made fibres:T-shirts,singlets and other vests knitted or crocheted 620792

385 Of other textile materials:t-shirts,singlets and other vests knitted or crocheted 620799
386 Slips and petticoats of man-made fibres 620811
387 Slips and petticoats of other textiles, nes 620819
388 Women's or girls' nightdresses and pyjamas of cotton 620821
389 Women's or girls' nightdresses and pyjamas of man-made fibres 620822
390 Women's or girls' nightdresses and pyjamas of textile materials, nes 620829
391 Women's or girls' dressing gowns, panties, etc, of cotton 620891
392 Women's or girls' dressing gowns, panties, etc, of man-made fibres 620892
393 Women's or girls' dressing gowns, panties, etc, of other textiles, nes 620899
394 Babies' garments and clothing accessories of wool or fine animal hair 620910
395 Babies' garments and clothing accessories of cotton 620920
396 Babies' garments and clothing accessories of synthetic fibres 620930
397 Babies' garments and clothing accessories of other textiles, nes 620990
398 Garments, made up of fabrics of 56.02 or 56.03 621010
399 Garments of 6201.11 to 19, made up of fabrics of 59.03, 59.06 or59.07 621020
400 Garments of 6202.11 to 19, made up of fabrics of 59.03, 59.06 or 59.07 621030
401 Men's or boys' garments made up of fabrics of 59.03, 59.06 or 59.07 621040
402 Women's or girls' garments made up of fabrics of 59.03, 59.06 or 59.07 621050
403 Men's or boys' swimwear 621111
404 Women's or girls' swimwear 621112
405 Ski suits 621120
406 Men's or boys' garments of wool or fine animal hair, nes 621131
407 Men's or boys' garments of cotton, nes 621132
408 Men's or boys' garments of man-made fibres, nes 621133
409 Men's or boys' garments of other textiles, nes 621139
410 Women's or girls' garments of wool or fine animal hair 621141
411 Sarees 621142
412 Sarees 621143
413 Sarees 621149
414 Brassieres 621210
415 Girdles and panty-girdles 621220
416 Corselettes 621230
417 Corsets, braces, garters, suspenders and similar articles 621290
418 Handkerchiefs of silk or silk waste 621310
419 Handkerchiefs of cotton 621320
420 Handkerchiefs of other textiles, nes 621390
421 Shawls, scarves, mufflers, mantillas, veils, etc, of silk or silk waste 621410
422 Shawls, scarves, mufflers, mantillas, veils, etc, of wool... 621420
423 Shawls, scarves, mufflers, mantillas, veils, etc, of synthetic fibres 621430
424 Shawls, scarves, mufflers, mantillas, veils, etc, of artificial fibres 621440
425 Shawls, scarves, mufflers, mantillas, veils, etc, of other textiles, nes 621490
426 Ties, bow ties and cravats of silk or silk waste 621510
427 Ties, bow ties and cravats of man-made fibres 621520
428 Ties, bow ties and cravats of other textiles, nes 621590
429 Gloves, mittens and mitts 621600
430 Clothing accessories, nes 621710
431 Parts of garments or clothing accessories, nes 621790
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India-Sri
India-Sri Lanka
India-Sri
Lanka FreeFree
Lanka Free Trade
Trade
Trade Agreement
Agreement
Agreement
Annex
Annex3 3
SriSri
Lanka’s
Lanka’s
Negative
Negative
ListList
under
under
ISFTA
ISFTA
S. No
S. No Description
Description HS HS
Code
Code
1 1 PurePure
bredbred
breeding
breeding
animals:
animals: 010110
010110
2 2 LiveLive
horses,asses,
horses,asses,
mules
mules
andand
hinnies-
hinnies-
Other
Other 010190
010190
3 3 LiveLive
bovine
bovine
animals,
animals,
other
other
thanthan
pure-bred
pure-bred
breeding
breeding
animals
animals 010290
010290
4 4 LiveLive
swine
swine
weighing
weighing<50kg
<50kg
(excl.
(excl.
pure-bred
pure-bred
breeding)
breeding) 010391
010391
5 5 LiveLive
swineswine
weighing
weighing >=50kg
>=50kg
(excl.
(excl.
pure-bred
pure-bred breeding)
breeding) 010392
010392
6 6 Sheep:other
Sheep:other
thanthan
purepure
bredbredbreeding
breeding
animals
animals 010410
010410
7 7 Goats:other
Goats:other
thanthan
purepure
bredbred
breeding
breedinganimals
animals 010420
010420
8 8 Fowls
Fowls
of the
of species
the speciesGallus
Gallus
domesticus
domesticus : : 010511
010511
9 9 Turkeys:
Turkeys: 010512
010512
10 10 Other:
Other: 010519
010519
11 11 LiveLive
fowlsfowls
of species
of species
gallus
gallus
domesticus,
domesticus, weighing
weighing
>185g>185g
but but
<2000g
<2000g 010592
010592
12 12 LiveLive
fowlsfowls
of species
of species
gallus
gallus
domesticus,
domesticus, weighing
weighing
>2000g
>2000g 010593
010593
13 13 other
other 010599
010599
14 14 Fresh
Fresh
or chilled
or chilled
bovinebovine
carcasses
carcasses
andand
halfhalf
carcasses
carcasses 020110
020110
15 15 Fresh
Fresh
or chilled
or chilled
unboned
unbonedbovinebovine
meat meat
(excl.
(excl.
carcasses)
carcasses) 020120
020120
16 16 Fresh
Fresh
or chilled
or chilled
boneless
boneless
bovine
bovine
meat meat 020130
020130
17 17 Frozen
Frozen
bovine
bovine
carcasses
carcasses
andandhalfhalf
carcasses
carcasses 020210
020210
18 18 Frozen
Frozen
unboned
unbonedbovinebovine
meat meat
(excl.
(excl.
carcasses)
carcasses) 020220
020220
19 19 Frozen
Frozen
boneless
boneless
bovinebovine
meat meat 020230
020230
20 20 Fresh
Fresh
or chilled
or chilled
swine swine
carcasses
carcasses
andandhalfhalf
carcasses
carcasses 020311
020311
21 21 Fresh
Fresh
or chilled
or chilled
unboned
unbonedhams, hams,
shoulders
shoulders andand
cutscuts
thereof
thereof
of swine
of swine 020312
020312
22 22 Fresh
Fresh
or chilled
or chilled
swine swine
meat, meat,
nes nes
(unboned)
(unboned) 020319
020319
23 23 Frozen
Frozen
swineswine
carcasses
carcasses
andand halfhalf
carcasses
carcasses 020321
020321
24 24 Frozen
Frozen
swineswine
meat,meat,
nes nes 020329
020329
25 25 Fresh
Fresh
or chilled
or chilled
lamb lamb
carcasses
carcasses
andandhalfhalf
carcasses
carcasses 020410
020410
26 26 Fresh
Fresh
or chilled
or chilled
sheep sheep
carcasses
carcasses
andandhalfhalf
carcasses
carcasses
(excl.
(excl.
lamb)lamb) 020421
020421
27 27 Fresh
Fresh
or chilled
or chilled
unboned
unbonedmeat meat
of sheep
of sheep 020422
020422
28 28 Fresh
Fresh
or chilled
or chilled
boneless
boneless
meat meat
of sheep
of sheep 020423
020423
29 29 Frozen
Frozen
lamb lamb
carcasses
carcasses
andand halfhalf
carcasses
carcasses 020430
020430
30 30 Frozen
Frozen
sheepsheep
carcasses
carcasses
andand halfhalf
carcasses
carcasses(excl.lamb)
(excl.lamb) 020441
020441
31 31 Frozen
Frozen
unboned
unbonedmeat meat
of sheep
of sheep 020442
020442
32 32 Frozen
Frozen
bonedboned
meat meat
of sheep
of sheep 020443
020443
33 33 Fresh,
Fresh,
chilled
chilled
or frozen
or frozen
goatgoatmeat meat 020450
020450
34 34 MeatMeat
of horses,
of horses,
asses,
asses,
mulesmules
or hinnies,
or hinnies,
fresh,
fresh,
chilled
chilled
or frozen
or frozen 020500
020500
35 35 Fresh
Fresh
or chilled
or chilled
edibleedible
bovinebovine
offaloffal 020610
020610
36 36 Frozen
Frozen
bovine
bovine
tongues
tongues 020621
020621
37 37 Other
Other
Live,Live,
FreshFresh
or chilled
or chilled 020629
020629
38 38 Fresh
Fresh
or chilled
or chilled
edibleedible
swine swine
offaloffal 020630
020630
39 39 Frozen
Frozen
swineswine
livers
livers 020641
020641
40 40 Frozen
Frozen
edible
edible
swineswine
offaloffal
(excl.
(excl.
livers)
livers) 020649
020649
41 41 Fresh
Fresh
or chilled
or chilled
edibleedible
offaloffal
of sheep,
of sheep,
goats,goats,
horses...
horses... 020680
020680
42 42 Frozen
Frozen
edible
edible
offaloffal
of sheep,
of sheep,
goats,
goats,
horses...
horses... 020690
020690
43 43 Fresh
Fresh
or chilled
or chilled
wholewhole
chickens
chickens 020711
020711
44 44 Frozen
Frozen
wholewhole
chickens
chickens 020712
020712
45 45 Fresh
Fresh
or chilled
or chilled
cutscuts
andandoffaloffal
of chickens
of chickens 020713
020713
57 57
57
Institute
Institute
of Policy
of Policy
Studies
Studies
of Sri
of Sri
Lanka
Lanka
S. No
S. No Description
Description HSHS
Code
Code
46 46 Frozen
Frozen
cutscuts
andand offaloffal
of chicken
of chicken 020714
020714
47 47 Fresh
Fresh
or chilled
or chilledwholewhole turkeys
turkeys 020724
020724
48 48 Frozen
Frozen
whole
wholeturkeys
turkeys 020725
020725
49 49 Fresh
Fresh
or chilled
or chilledcutscutsandand offal
offal
of turkeys
of turkeys 020726
020726
50 50 Frozen
Frozen
cutscuts
andand offaloffal
of turkeys
of turkeys 020727
020727
51 51 Fresh
Fresh
or chilled
or chilledwholewhole ducks,
ducks,geesegeese
or guinea
or guineafowls
fowls 020732
020732
52 52 Frozen
Frozen
whole
wholeducks,
ducks, geesegeese
or guinea
or guinea fowls
fowls 020733
020733
53 53 Fresh
Fresh
or chilled
or chilledfattyfatty
livers
livers
of ducks,
of ducks,geese
geese
or guinea
or guineafowls
fowls 020734
020734
54 54 Fresh
Fresh
or chilled
or chilledcutscutsandand offal
offal
of ducks,
of ducks,geese
geese
or guinea
or guineafowls
fowls
(excl.
(excl.
fatty
fatty
livers)
livers) 020735
020735
55 55 Frozen
Frozen
cutscuts
andand offaloffal
of ducks,
of ducks, geesegeese
or guinea
or guinea fowls
fowls 020736
020736
56 56 PigPig
andand
poultry
poultryfat,fat,
notnotrendered/extracted,
rendered/extracted, fresh,
fresh,
chilled,
chilled,
frozen,
frozen,
salted...
salted...
or smoked
or smoked 020900
020900
57 57 Fresh
Fresh
or chilled
or chilledtrout(Salmo
trout(Salmo trutta,
trutta,
Onc'mykiss,
Onc'mykiss, clarki,aguabonita,gilae,apache
clarki,aguabonita,gilae,apache &chryso)
&chryso) 030211
030211
Fresh
Fresh
or chilled
or chilledpacific(Onc'spp
pacific(Onc'spp nes)atlantic(Salmo
nes)atlantic(Salmo salar)and
salar)and
danube
danubesalmon(Hucho
salmon(Hucho
58 58 hucho)
hucho) 030212
030212
59 59 Fresh
Fresh
or chilled
or chilledsalmonidae
salmonidae (excl.
(excl.
0302.11
0302.11andand
0302.12)
0302.12) 030219
030219
60 60 Fresh
Fresh
or chilled
or chilledhalibut
halibut 030221
030221
61 61 Fresh
Fresh
or chilled
or chilledplaice
plaice 030222
030222
62 62 Fresh
Fresh
or chilled
or chilledsolesole 030223
030223
63 63 Fresh
Fresh
or chilled
or chilledflatflat
fishfish
(excl.
(excl.
halibut,
halibut,
plaice
plaice
andand
sole)
sole) 030229
030229
64 64 Fresh
Fresh
or chilled
or chilledalbacore
albacore or longfinned
or longfinned tunas
tunas 030231
030231
65 65 Fresh
Fresh
or chilled
or chilledyellowfin
yellowfin tunastunas 030232
030232
66 66 Bigeye
Bigeye
tunas
tunas 030234
030234
67 67 bluefin
bluefin
tunas
tunas 030235
030235
68 68 southern
southernbluefin
bluefintunastunas 030236
030236
69 69 Fresh
Fresh
or chilled
or chilledtunas,
tunas,nesnes 030239
030239
70 70 Fresh
Fresh
or chilled
or chilledcodcod (excl.
(excl.
livers
livers
andand
roes)
roes) 030250
030250
71 71 Fresh
Fresh
or chilled
or chilledsardines,
sardines, brisling
brislingor sparts
or sparts 030261
030261
72 72 Fresh
Fresh
or chilled
or chilledhaddock
haddock 030262
030262
73 73 Fresh
Fresh
or chilled
or chilledcoalfish
coalfish 030263
030263
74 74 Fresh
Fresh
or chilled
or chilledmackerel
mackerel 030264
030264
75 75 Fresh
Fresh
or chilled
or chilleddogfish
dogfish andand otherother
sharks
sharks 030265
030265
76 76 Fresh
Fresh
or chilled
or chilledeelseels 030266
030266
77 77 Fresh
Fresh
or chilled
or chilledfish,fish,
nesnes 030269
030269
78 78 Fresh
Fresh
or chilled
or chilledfishfish
livers
livers
andand roesroes 030270
030270
Frozen
Frozen
pacific
pacific
salmon
salmon (Onc'nerka,gorbuscha,keta,
(Onc'nerka,gorbuscha,keta, tschawytscha,kisutch,masou
tschawytscha,kisutch,masou
79 79 &rhodurus)--
&rhodurus)-- sockeye
sockeye salmon
salmon ( red
( red
salmon)
salmon) 030311
030311
Frozen
Frozen
pacific
pacific
salmon
salmon (Onc'nerka,gorbuscha,keta,
(Onc'nerka,gorbuscha,keta, tschawytscha,kisutch,masou
tschawytscha,kisutch,masou
80 80 &rhodurus)--
&rhodurus)-- other
other 030319
030319
81 81 Frozen
Frozen
trout
trout
(Salmo
(Salmo trutta,
trutta,
Onc'mykiss,clarki,
Onc'mykiss,clarki, aguabonita,gilae,apache
aguabonita,gilae,apache & chrysogaster)
& chrysogaster) 030321
030321
82 82 Frozen
Frozen
atlantic
atlantic
andand danubedanube salmon
salmon 030322
030322
83 83 Frozen
Frozen
salmonidae
salmonidae (excl.
(excl.
pacific,
pacific,
atlantic,
atlantic,
danube
danubesalmon
salmonandand
trout)
trout) 030329
030329
84 84 Frozen
Frozen
halibut
halibut 030331
030331
85 85 Frozen
Frozen
plaice
plaice 030332
030332
86 86 Frozen
Frozen
solesole 030333
030333
87 87 Frozen
Frozen
flatflat
fishfish
(excl.
(excl.
halibut,
halibut,plaice
plaice
andandsole)
sole) 030339
030339
88 88 Frozen
Frozen
albacore
albacore or longfinned
or longfinned tunastunas 030341
030341
89 89 Frozen
Frozen
yellowfin
yellowfin tunastunas 030342
030342
90 90 Frozen
Frozen
skipjack
skipjackor stripe-bellied
or stripe-bellied bonito
bonito 030343
030343
91 91 Frozen
Frozen
Bigeye
Bigeyetunastunas 030344
030344
58 58
58
India-Sri
India-Sri
Lanka
India-Sri
Lanka
Lanka
Free
FreeFree
Trade
Trade
Trade
Agreement
Agreement
Agreement
S. No
S. No Description
Description HS HS
Code
Code
92 92 Frozen
Frozen
Bluefin
Bluefin
tunastunas 030345
030345
93 93 Frozen
Frozen
Southern
Southern bluefin
bluefintunas tunas 030346
030346
94 94 Frozen
Frozen
tunas,
tunas,
nes nes 030349
030349
95 95 Frozen
Frozen
herrings
herrings
(excl.
(excl.
livers livers
andand roes)roes) 030350
030350
96 96 Frozen
Frozen
cod cod
(excl.
(excl.
livers
livers
andand roes) roes) 030360
030360
97 97 Frozen
Frozen
sardines,
sardines,brisling
brislingor sprats
or sprats 030371
030371
98 98 Frozen
Frozen
haddock
haddock 030372
030372
99 99 Frozen
Frozen
coalfish
coalfish 030373
030373
100 100 Frozen
Frozen
mackerel
mackerel 030374
030374
101 101 Frozen
Frozen
dogfish
dogfish
andandsharks sharks 030375
030375
102 102 Frozen
Frozen
eelseels 030376
030376
103 103 Frozen
Frozen
sea-bass
sea-bass 030377
030377
104 104 Frozen
Frozen
hakehake 030378
030378
105 105 Frozen
Frozen
fish,fish,
nes nes 030379
030379
106 106 Frozen
Frozen
fish fish
livers
livers
andandroesroes 030380
030380
107 107 Fresh
Fresh
or chilled
or chilled
fish fish
filletsfillets 030410
030410
108 108 Frozen
Frozen
fish fish
fillets
fillets 030420
030420
109 109 Frozen
Frozen
fish fish
meat meat
(excl.
(excl.
fillets)
fillets) 030490
030490
110 110 Frozen
Frozen
rockrock
lobster
lobster
andand other other
sea crawfish
sea crawfish 030611
030611
111 111 Frozen
Frozen
lobsters
lobsters 030612
030612
112 112 Frozen
Frozen
shrimps
shrimpsandandprawns prawns 030613
030613
113 113 Frozen
Frozen
crabscrabs 030614
030614
114 114 Frozen
Frozen
crustaceans,(incl.flours,
crustaceans,(incl.flours, meals
meals
andand
pellets),fit
pellets),fit
for human
for human
consumption
consumption
nes nes 030619
030619
115 115 RockRock
lobster
lobster
andandotherother
sea crawfish
sea crawfish (excl.
(excl.
frozen)
frozen) 030621
030621
116 116 Lobsters
Lobsters
(excl.frozen),
(excl.frozen),live live
, fresh
, fresh
or chilled
or chilled 030622
030622
117 117 Shrimps
Shrimps
andand prawns
prawns: : 030623
030623
118 118 Crabs
Crabs
(excl.frozen)
(excl.frozen) 030624
030624
119 119 Crustaceans
Crustaceans (incl.
(incl.
flours,
flours,
meals meals
andand
pellets),
pellets),
fit for
fit human
for humanconsumption,not
consumption,not
frozen,
frozen,
nes nes 030629
030629
120 120 Oysters
Oysters 030710
030710
121 121 Scallops,
Scallops,
live,live,
fresh fresh
or chilled
or chilled 030721
030721
122 122 Scallops
Scallops
(excl.
(excl.
live,live,
fresh fresh
or chilled)
or chilled) 030729
030729
123 123 Mussels,
Mussels,live,live,
freshfresh
or chilled
or chilled 030731
030731
124 124 Mussels
Mussels(excl.
(excl.
live,live,
fresh fresh
or chilled)
or chilled) 030739
030739
125 125 Cuttle
Cuttle
fish fish
andandsquid,squid,
live,live,
fresh fresh
or chilled
or chilled 030741
030741
126 126 Cuttle
Cuttle
fish fish
andandsquid squid
(excl. (excl.
live,live,
freshfresh
or chilled)
or chilled) 030749
030749
127 127 Octopus
Octopuslive,live,
fresh fresh
or chilled
or chilled 030751
030751
128 128 Octopus
Octopus(excl.(excl.
live,live,
fresh fresh
or chilled)
or chilled) 030759
030759
129 129 Snails
Snails
other other
thanthansea snails
sea snails 030760
030760
130 130 Aquatic
Aquatic
invertebrates
invertebrates (excluding
(excluding crustaceans),live,
crustaceans),live,freshfresh
or chilled,nes
or chilled,nes 030791
030791
131 131 Other
Other
: : 030799
030799
132 132 MilkMilk
andand creamcreamof =<1%
of =<1% fat, not
fat, not
concentrated
concentrated or sweetened
or sweetened 040110
040110
133 133 MilkMilk
andand creamcreamof >1%
of >1%but but=<6% =<6%
fat, not
fat, not
concentrated
concentratedor sweetened
or sweetened 040120
040120
134 134 MilkMilk
andand creamcreamof >6%
of >6%fat, not
fat, not
concentrated
concentratedor sweetened
or sweetened 040130
040130
135 135 In powder,granules
In powder,granules or other
or othersolidsolid
formsforms
of a of
fatacontent
fat content
by weight
by weight
not not
exceeding
exceeding
1.5%1.5% 040210
040210
136 136 NotNot
containing
containing addedaddedsugar sugar
or other
or other
sweetening
sweetening matter
matter 040221
040221
137 137 Other
Other
- Full- Full
cream cream
milkmilk powder powderwithwithoverover
26%26%milkmilk
fat fat 040229
040229
138 138 Concentrated
Concentrated milkmilkandand cream, cream,
unsweetened
unsweetened (excl.
(excl.
in solid
in solid
form)
form) 040291
040291
139 139 Other
Other
: : 040299
040299
140 140 Yogurt
Yogurt 040310
040310
59 59
59
Institute
Institute
of Policy
of Policy
Studies
Studies
of Sri
of Lanka
Sri Lanka
S. No
S. No Description
Description HS HS
Code
Code
141 141 Buttermilk,
Buttermilk,curdled
curdled
milkmilk
andand
cream,
cream,
etc (excl.
etc (excl.
yogurt)
yogurt) 040390
040390
142 142 WheyWhey& modified
& modified whey,whey,
whether
whetheror not
or not
concentrated
concentratedor containing
or containing
sweetening
sweeteningmatter
matter 040410
040410
143 143 Products
Productsconsisting
consisting
of natural
of natural
milkmilk
constituents,
constituents,
nes nes 040490
040490
144 144 Butter
Butter 040510
040510
145 145 Dairy
Dairy
spreads
spreads 040520
040520
146 146 FatsFats
andandoils oils
derived
derived
fromfrommilkmilk
(excl.
(excl.
butter
butter
andand
dairydairy
spreads)
spreads) 040590
040590
147 147 Fresh
Fresh
(unripened
(unripened or uncured)cheese,
or uncured)cheese, including
including
whey whey
cheese
cheese
andand
curdcurd 040610
040610
148 148 Grated
Grated
or powdered
or powdered cheese
cheese 040620
040620
149 149 Processed
Processed cheese,
cheese,
not not
grated
grated
or powdered
or powdered 040630
040630
150 150 Blue-veined
Blue-veined cheese
cheese 040640
040640
151 151 Other
Other
cheesecheese 040690
040690
152 152 Birds'
Birds'
eggs, eggs,
in shell,
in shell,
fresh,
fresh,
preserved
preservedor CoOked
or CoOked : : 040700
040700
153 153 Dried
Dried
egg egg
yolks yolks 040811
040811
154 154 EggEgg
yolksyolks
(excl.(excl.
dried)
dried) 040819
040819
155 155 Dried
Dried
birds'birds'
eggs,eggs,
not not
in shell
in shell 040891
040891
156 156 Birds'
Birds'
eggs, eggs,
not not
in shell
in shell
(excl.
(excl.
dried)
dried) 040899
040899
157 157 Natural
Natural
honey honey 040900
040900
158 158 Edible
Edible
products
productsof animal
of animal
origin,
origin,
nes nes 041000
041000
159 159 Ivory,
Ivory,
its powder
its powder andandwaste,
waste,
unworked
unworked 050710
050710
160 160 Tortoise-shell,
Tortoise-shell, whalebone
whalebone andand
whalebone-hair,
whalebone-hair, etc, etc,
unworked
unworked 050790
050790
161 161 Bulbs,
Bulbs,
tubers...
tubers...
rhizomes
rhizomes 060110
060110
Bulbs,
Bulbs,
tubers,
tubers,
tuberous
tuberous
roots,
roots,
corms,
corms,
crowns
crownsandand
rhizomes,
rhizomes,
in growth
in growth
or inorflower,
in flower,
162 162 chicory
chicory
plantplant
andandrootsroots
: : 060120
060120
163 163 Unrooted
Unrooted cuttings
cuttings
andand
slipsslips 060210
060210
164 164 Trees,
Trees,
shrubs
shrubsandand
bushes,
bushes,
grafted
grafted
or not,
or not,
of kind
of kind
whichwhichbearbear
edible
edible
fruitfruit
or nuts
or nuts 060220
060220
165 165 Rhododendrons
Rhododendrons andandazaleas
azaleas 060230
060230
166 166 Roses
Roses 060240
060240
167 167 Other
Other
: : 060290
060290
168 168 Fresh:
Fresh: 060310
060310
169 169 Dried,
Dried,
dyed,dyed,
bleached
bleached or otherwise
or otherwise prepared
prepared
cut flowers
cut flowersandand
budsbuds 060390
060390
170 170 Mosses
Mosses
andandlichens
lichens
for ornamental
for ornamental purposes,
purposes,
fresh,
fresh,
dried...etc
dried...etc 060410
060410
171 171 Fresh
Fresh
partsparts
of plants,
of plants,without
without
flowers
flowers
or buds,
or buds,
for ornamental
for ornamental purposes
purposes 060491
060491
172 172 Parts
Parts
of plants,
of plants,
without
withoutflowers
flowers
or buds,
or buds,
for ornamental
for ornamental purposes
purposes 060499
060499
173 173 SeedSeed
potatoes
potatoes 070110
070110
174 174 Other
Other
potatoes,
potatoes,
fresh fresh
or chilled
or chilled 070190
070190
175 175 Tomatoes,
Tomatoes,freshfresh
or chilled
or chilled 070200
070200
176 176 Onions
Onions
andandshallots
shallots
: : 070310
070310
177 177 Leeks
Leeks
andandotherother
alliaceous
alliaceous
vegetables,
vegetables,
nes nes 070390
070390
178 178 Cauliflowers
Cauliflowers andand headedheaded
broccoli,
broccoli,
fresh
fresh
or chilled
or chilled 070410
070410
179 179 Brussels
Brussels
sprouts,
sprouts,fresh fresh
or chilled
or chilled 070420
070420
180 180 Other
Other
cabbages,
cabbages,cauliflower,
cauliflower,kohlrabi,
kohlrabi,
kale...etc,
kale...etc,
freshfresh
or chilled
or chilled 070490
070490
181 181 Cabbage
Cabbagelettuce,
lettuce,
fresh fresh
or chilled
or chilled 070511
070511
182 182 Lettuce,
Lettuce,
freshfresh
or chilled,
or chilled,
(excl.
(excl.
cabbage
cabbage
lettuce)
lettuce) 070519
070519
183 183 Witloof
Witloof
chicory,
chicory,
fresh fresh
or chilled
or chilled 070521
070521
184 184 Chicory,
Chicory,
freshfresh
or chilled,
or chilled,
(excl.
(excl.
witloof)
witloof) 070529
070529
185 185 Carrots
Carrots
andandturnips,
turnips,freshfresh
or chilled
or chilled 070610
070610
186 186 Beetroot...radishes
Beetroot...radishes andand otherother
similar
similar
edible
edible
roots,
roots,
freshfresh
or chilled
or chilled 070690
070690
187 187 Cucumbers
Cucumbers andandgherkins,
gherkins,
freshfresh
or chilled
or chilled
: : 070700
070700
188 188 Peas,
Peas,
freshfresh
or chilled
or chilled 070810
070810
60 60
60
India-Sri
India-Sri
Lanka
India-Sri
Lanka
Lanka
Free
FreeFree
Trade
Trade
Trade
Agreement
Agreement
Agreement
S. No
S. No Description
Description HS HS
Code
Code
189 189 Beans,
Beans,
fresh fresh
or chilled
or chilled 070820
070820
190 190 Leguminous
Leguminous vegetables,
vegetables, fresh fresh
or chilled,
or chilled,nes nes 070890
070890
191 191 GlobeGlobe
artichokes,
artichokes, fresh fresh
or chilled
or chilled 070910
070910
192 192 Asparagus,
Asparagus, fresh fresh
or chilled
or chilled 070920
070920
193 193 Aubergines,
Aubergines, fresh fresh
or chilled
or chilled 070930
070930
194 194 Celery,
Celery,
fresh fresh
or chilled
or chilled 070940
070940
195 195 Mushrooms
Mushrooms of theof genus
the genus Agaricus
Agaricus, fresh, fresh
or chilled
or chilled 070951
070951
196 196 Truffles,
Truffles,
fresh fresh
or chilled
or chilled 070952
070952
197 197 Mushroom
Mushroom andand truffles,
truffles,
fresh fresh
or chilled
or chilled nes nes 070959
070959
198 198 Fruits
Fruits
of genus
of genus capiscum
capiscum or pimenta,
or pimenta, fresh fresh
or chilled
or chilled 070960
070960
199 199 Spinach,
Spinach,NewNew Zealand
Zealandspinach
spinachandand orache orache
spinach
spinach
fresh
fresh
or chilled
or chilled 070970
070970
200 200 OtherOther
vegetables,
vegetables, fresh fresh
or chilled,
or chilled,
nes nes 070990
070990
201 201 Potatoes,
Potatoes,frozen frozen 071010
071010
202 202 Peas--Shelled
Peas--Shelled or unshelled
or unshelled peas, peas,
frozenfrozen 071021
071021
203 203 Beans--Shelled
Beans--Shelled or unshelled
or unshelled beans,beans,
frozenfrozen 071022
071022
204 204 Leguminous
Leguminous vegetables,
vegetables, shelled
shelled
or unshelled,
or unshelled, frozen,
frozen,
nes nes 071029
071029
205 205 Spinach,
Spinach,frozen frozen 071030
071030
206 206 SweetSweet
corncorn : : 071040
071040
207 207 Vegetables,
Vegetables, frozen,
frozen,nes nes 071080
071080
208 208 Mixtures
Mixtures of vegetables,
of vegetables, frozenfrozen 071090
071090
209 209 Olives
Olives
provisionally
provisionally preserved,
preserved, not not
for immediate
for immediate consumption
consumption 071120
071120
210 210 Capers
Capers
provisionally
preserved,not notfor immediate
consumption 071130
071130
211 211 Cucumbers
Cucumbers andand gherkins
gherkins: : 071140
071140
212 212 Mushrooms
Mushrooms of theof genus
the genus Agaricus
Agaricusprovisionally
preserved,
not not
for immediate
for immediate
consumption
consumption 071151
071151
213 213 Truffles
Trufflesprovisionally
preserved, not not
for immediate
consumption 071159
071159
214 214 OtherOther
vegetables;
vegetables; mixtures
mixtures of vegetables
of vegetables : : 071190
071190
215 215 DriedDried
onions onions 071220
071220
216 216 DriedDried
mushrooms
mushrooms andand truffles
truffles 071231
071231
217 217 Wood Woodearsears 071232
071232
218 218 JellyJelly
Fungi Fungi 071233
071233
219 219 otherother
dried dried
mushrooms
mushrooms nes nes 071239
071239
220 220 OtherOther
vegetables;
vegetables; mixtures
mixtures of vegetables:
of vegetables: 071290
071290
221 221 DriedDried
peas, peas,
shelled
shelled 071310
071310
222 222 DriedDried
chickpeas,
chickpeas, shelled
shelled 071320
071320
223 223 BeansBeans
of the of species
the species VignaVignamungo mungo(L.) (L.)
HepperHepperof Vigna
of Vigna
radiata
radiata
(L.) (L.)
Wilczek
Wilczek
: : 071331
071331
224 224 DriedDried
adzuki adzuki beans,beans,
shelled
shelled 071332
071332
225 225 DriedDried
kidney kidney beans,beans,
incl.incl.
white white
pea peabeans,beans,
shelled
shelled 071333
071333
226 226 OtherOther 071339
071339
227 227 Lentils
Lentils
: : 071340
071340
228 228 DriedDried
broad broadbeans beans
andandhorse horse
beans,beans,
shelled
shelled 071350
071350
229 229 DriedDried
leguminous
leguminous vegetables,
vegetables, shelled,
shelled,nes nes 071390
071390
230 230 Manioc,
Manioc,fresh fresh
or dried,
or dried,
chilled
chilled
or frozen
or frozen 071410
071410
231 231 SweetSweet
potatoes,
potatoes, fresh fresh
or dried,
or dried,
chilled
chilled
or frozen
or frozen 071420
071420
232 232 RootsRoots
andand tuberstubers
withwithhighhighstarchstarch
content,
content,
freshfresh
or dried,chilled
or dried,chilled
or frozen
or frozen
nes nes 071490
071490
233 233 Coconuts,
Coconuts, desiccated
desiccated 080111
080111
234 234 OtherOther
: : 080119
080119
235 235 Brazil
Brazil
nuts, nuts,
in shell,
in shell,
freshfresh
or dried
or dried 080121
080121
236 236 Brazil
Brazil
nuts, nuts,
without
without shell,shell,
fresh fresh
or dried
or dried 080122
080122
61 61
61
Institute
Institute
of Policy
of Policy
Studies
Studies
of Sri
of Lanka
Sri Lanka
S. No
S. No Description
Description HS HS
Code
Code
237 237 Cashew
Cashew nuts, nuts,
in shell,fresh
in shell,fresh or dried
or dried 080131
080131
238 238 Cashew
Cashew nuts, nuts,
withoutwithout shell,shell,
fresh fresh
or dried
or dried 080132
080132
239 239 Almonds
Almonds in shell,
in shell,fresh fresh
or dried
or dried 080211
080211
240 240 Almonds
Almonds withoutwithout shells,
shells,
freshfresh
or dried
or dried 080212
080212
241 241 Hazlenuts
Hazlenuts in shell,
in shell,freshfresh
or dried
or dried 080221
080221
242 242 Hazlenuts
Hazlenuts withoutwithout shells,
shells,
freshfresh
or dried
or dried 080222
080222
243 243 Walnuts
Walnuts in shell,
in shell,fresh fresh
or dried
or dried 080231
080231
244 244 Walnuts
Walnuts withoutwithout shells,
shells,
freshfresh
or dried
or dried 080232
080232
245 245 Chestnuts,
Chestnuts, fresh fresh
or dried
or dried 080240
080240
246 246 Pistachio,
Pistachio,fresh freshor dried
or dried 080250
080250
247 247 Other
Other 080290
080290
248 248 Bananas,
Bananas, including
including plantains,
plantains, freshfresh
or dried
or dried 080300
080300
249 249 Figs,
Figs,
fresh fresh
or dried
or dried 080420
080420
250 250 Pineapples,
Pineapples, fresh fresh
or dried
or dried 080430
080430
251 251 Avocados,
Avocados, fresh fresh
or dried
or dried 080440
080440
252 252 Mangosteens.
Mangosteens. Fresh Fresh 080450
080450
253 253 Oranges,
Oranges, fresh freshor dried
or dried 080510
080510
254 254 Mandarins,
Mandarins, clementines,
clementines, wilkings...etc,
wilkings...etc,fresh
fresh
or dried
or dried 080520
080520
255 255 Grapefruit,
Grapefruit, fresh fresh
or dried
or dried 080540
080540
256 256 Lemons
Lemons andand limes, limes,
fresh fresh
or dried
or dried 080550
080550
257 257 Citrus
Citrus
fruit,fruit,
fresh fresh
or dried,
or dried,nes nes 080590
080590
258 258 Fresh
Fresh
grapesgrapes 080610
080610
259 259 Dried
Dried
grapesgrapes 080620
080620
260 260 Watermelons,
Watermelons, fresh fresh 080711
080711
261 261 Melons,
Melons,fresh, fresh,
(excl.watermelons)
(excl.watermelons) 080719
080719
262 262 Papaws
Papaws (papayas),
(papayas), freshfresh 080720
080720
263 263 Apples,
Apples,fresh fresh 080810
080810
264 264 Pears
Pears
andand quinces,
quinces, freshfresh 080820
080820
265 265 Apricots,
Apricots,fresh fresh 080910
080910
266 266 Cherries,
Cherries,fresh fresh 080920
080920
267 267 Peaches,
Peaches,including
including nectarines,
nectarines, freshfresh 080930
080930
268 268 Plums
Plumsandand sloes, sloes,
fresh fresh 080940
080940
269 269 Strawberries,
Strawberries, fresh fresh 081010
081010
270 270 Raspberries,
Raspberries, blackberries,
blackberries, mulberries
mulberries andand
loganberries,
loganberries,
fresh
fresh 081020
081020
271 271 Black,
Black,
white white or red or red
currants
currants andand gooseberries,
gooseberries,
fresh
fresh 081030
081030
272 272 Cranberries,
Cranberries, milberries...etc,
milberries...etc, fresh fresh 081040
081040
273 273 durians
durians 081060
081060
274 274 Other
Other
: : 081090
081090
275 275 Strawberries,
Strawberries, frozenfrozen 081110
081110
276 276 Raspberries,
Raspberries, blackberries...etc,
blackberries...etc, frozen
frozen 081120
081120
277 277 Other
Other
fruitfruit
andand nuts, nuts,
frozen,
frozen,
nes nes 081190
081190
278 278 Cherries,
Cherries,provisionally
preserved, not not
for immediate
consumption 081210
081210
279 279 Dried
Dried
apricots
apricots 081310
081310
280 280 Dried
Dried
prunesprunes 081320
081320
281 281 Dried
Dried
applesapples 081330
081330
282 282 Other
Other
fruitfruit
: : 081340
081340
283 283 Mixtures
Mixtures of dried
of dried fruitfruit
andand nuts, nuts,
nes nes 081350
081350
284 284 PeelPeel
of citrus
of citrus fruitfruitor melons,
or melons, fresh,frozen,
fresh,frozen,
dried...etc.
dried...etc. 081400
081400
285 285 NotNot
decaffeinated
decaffeinated : : 090111
090111
62 62
62
India-Sri
India-Sri
Lanka
India-Sri
Lanka
Lanka
Free
Free Free
Trade
Trade
Trade
Agreement
Agreement
Agreement
S. No
S. No Description
Description HS Code
HS Code
286 286 Decaffeinated

Decaffeinated : : 090112
090112
287 287 Roasted
Roasted coffee, coffee,
not decaffeinated
not decaffeinated 090121
090121
288 288 Roasted,
Roasted, decaffeinated
decaffeinated coffeecoffee 090122
090122
289 289 Coffee
Coffee husks husksand and skins,coffee
skins,coffee substitutes
substitutes
containing
containing
coffee
coffee 090190
090190
290 290 Green
Green tea (nottea (not fermented)
fermented) in immediate
in immediate packing
packing
of a of
content
a content
not exceeding
not exceeding3 kg3: kg : 090210
090210
291 291 Green
Green tea,whether
tea,whether or not or flavoured,
not flavoured, nes nes 090220
090220
292 292 Black
Black
tea (fermented)
tea (fermented) and and partlypartly
fermented
fermentedtea, tea,
in immediate
in immediatepacking
packing
of a of
content
a content
not not
exceeding
exceeding 3 kg3: kg : 090230
090230
293 293 Other
Otherblack black
tea (fermented)
tea (fermented) and and
otherother
partly
partly
fermented
fermentedtea :tea : 090240
090240
294 294 MatéMaté 090300
090300
295 295 Dried
Dried
pepper pepper (excl. (excl.
crushed crushedor ground)
or ground) 090411
090411
296 296 Crused
Crused or gound:
or gound: 090412
090412
297 297 Fruits
Fruits
of the of genus
the genus CapsicumCapsicum or oforthe
of genus
the genus
Pimenta,
Pimenta,
dried
dried
or curshed
or curshed
or gound:
or gound: 090420
090420
298 298 Vanilla
Vanilla 090500
090500
299 299 Neither
Neither crused crused nor ground
nor ground : : 090610
090610
300 300 Crused
Crused or ground
or ground : : 090620
090620
301 301 Cloves
Cloves (whole (whole fruit,fruit,cloves cloves
and and
stems)stems)
: : 090700
090700
302 302 Nutmeg
Nutmeg 090810
090810
303 303 MaceMace 090820
090820
304 304 Cardamoms
Cardamoms 090830
090830
305 305 Seeds
Seeds
of anise of anise or badianor badian 090910
090910
306 306 Seeds
Seeds
of coriander
of coriander 090920
090920
307 307 Seeds
Seeds
of cumin of cumin 090930
090930
308 308 Seeds
Seeds
of caraway
of caraway 090940
090940
309 309 Seeds
Seeds
of fennel;
of fennel; juniper juniper berries
berries 090950
090950
310 310 Ginger
Ginger 091010
091010
311 311 Saffron
Saffron : : 091020
091020
312 312 Turmeric
Turmeric (Curcuma)
(Curcuma) : : 091030
091030
313 313 thyme;
thyme; bay bay leaves leaves
: : 091040
091040
314 314 Curry
Curry- In natural
- In natural formform 091050
091050
315 315 Mixtures
Mixtures referred referred to intoNote in Note1(b) 1(b)
to this
to this
Chapter
Chapter 091091
091091
316 316 Other
Other: : 091099
091099
317 317 Durum
Durum wheat wheat 100110
100110
318 318 Other
Other 100190
100190
319 319 Maize
Maize seedseed 100510
100510
320 320 Maize
Maize (excl. (excl.
seed) seed) 100590
100590
321 321 RiceRice
in the in husk
the husk (paddy (paddy or rough)
or rough) 100610
100610
322 322 Husked
Husked (brown) (brown) rice rice 100620
100620
323 323 Semi-milled
Semi-milled or whollyor wholly milledmilled
rice rice 100630
100630
324 324 Broken
Broken rice rice 100640
100640
325 325 Grain
Grain
sorghum sorghum 100700
100700
326 326 Buckwheat
Buckwheat 100810
100810
327 327 Millet
Millet
: : 100820
100820
328 328 Canary
Canary seedseed 100830
100830
329 329 Other
Othercereal, cereal,nes nes 100890
100890
330 330 Wheat
Wheat or meslin
or meslin flourflour 110100
110100
331 331 Rye Rye
flourflour 110210
110210
332 332 Maize
Maize (corn) (corn)
flourflour 110220
110220
333 333 RiceRice
flourflour 110230
110230
63 63
63
Institute
Institute
of Policy
of Policy
Studies
Studies
of SriofLanka
Sri Lanka
S. No
S. No Description
Description HS Code
HS Code
334 334 OtherOther
cereal cereal
flour, flour,
nes nes 110290
110290
335 335 Groats
Groats
andmeal
andmeal of wheat
of wheat 110311
110311
336 336 Groats
Groats
and andmealmeal of maize
of maize(corn)(corn) 110313
110313
337 337 Groats
Groats
and andmealmeal of other
of other
cereals,
cereals,
nes nes 110319
110319
338 338 Pellets
Pellets
of other
of other
cerealscereals
(excl.(excl.
wheat)
wheat) 110320
110320
339 339 Rolled
Rolled
or flaked
or flakedoat grains
oat grains 110412
110412
340 340 Rolled
Rolled
or flaked
or flakedgrains grains
of other
of other
cereals,
cereals,
nes nes 110419
110419
341 341 OtherOther
worked worked grains grains
of oats,
of oats,
nes nes 110422
110422
342 342 OtherOther
of maize
of maize
(corn),
(corn),
nes nes 110423
110423
343 343 OtherOther
of other
of other
cereals,
cereals,
nes nes 110429
110429
344 344 Cereal
Cereal
germ, germ,
whole, whole,
rolled,rolled,
flakedflaked
or ground
or ground 110430
110430
345 345 Potato
Potato
flour, flour,
mealmeal and andpowder.powder. 110510
110510
346 346 Potato
Potato
flakes,flakes,
granules
granules
and and pellets
pellets 110520
110520
347 347 Of the
Ofdried
the driedleguminous
leguminous vegetables
vegetables
of heading
of heading
07.1307.13 110610
110610
348 348 Of sago
Of sago
or ofor roots
of roots
or tubers
or tubersof heading
of heading07.1407.14 110620
110620
349 349 Of the
Ofproducts
the products of Chapter
of Chapter 8: 8: 110630
110630
350 350 WheatWheat
starchstarch 110811
110811
351 351 MaizeMaize
(corn)(corn)
starch starch 110812
110812
352 352 Potato
Potato
starch starch 110813
110813
353 353 Manioc
Manioc
(cassava)
(cassava)starch starch 110814
110814
354 354 OtherOther
starches,
starches,
nes nes 110819
110819
355 355 Inulin
Inulin 110820
110820
356 356 WheatWheat
glutengluten 110900
110900
357 357 SoyaSoya
beans beans 120100
120100
358 358 Ground-nuts
Ground-nuts in shell,
in shell,
not roasted
not roasted
or otherwise
or otherwiseCoOked CoOked 120210
120210
359 359 Shelled
Shelled
ground-nuts,
ground-nuts, not roasted
not roastedor otherwise
or otherwiseCoOkedCoOked 120220
120220
360 360 CopraCopra 120300
120300
361 361 Sesamum
Sesamum seeds seeds 120740
120740
362 362 Mustards
Mustardsseeds seeds 120750
120750
363 363 Safflower
Safflower
seeds seeds 120760
120760
364 364 OtherOther
tea seeds
tea seeds 120799
120799
365 365 Flours
Flours
& meals& meals of oilseeds
of oilseedsor lieaginous
or lieaginousfruitsfruits
...- of...-
soya
of soya
beans beans 120810
120810
366 366 OtherOther
flours flours
and andmealmeal of oilofseeds
oil seeds
or oleaginous
or oleaginous fruit,fruit,
nes nes 120890
120890
367 367 Locust
Locust
beans beans
(incl.(incl.
locust locust
beanbeanseeds),
seeds),
fresh,fresh,
dried, dried,
chilledchilled
or frozed
or frozed 121210
121210
368 368 Seaweeds
Seaweedsand and otherotheralgaealgae
usedusedfor human
for humanconsumption,
consumption, fresh,fresh,
dried,
dried,
chilled
chilled
or frozen
or frozen 121220
121220
369 369 Apricot,
Apricot,
peach peach
or plumor plumstones stones
and and
kernels
kernels
usedused
for human
for human consumption
consumption 121230
121230
370 370 SugarSugar
beet,beet,
fresh, fresh,
dried, dried,
chilledchilled
or frozen
or frozen 121291
121291
371 371 Vegetable
Vegetable
productsproducts usedusedprimarily
primarily
for human
for human consumption,
consumption, freshfresh
or dried,
or dried,
nes nes 121299
121299
372 372 Lucerne
Lucerne
(alfalfa)
(alfalfa)
mealmealand and pellets
pellets 121410
121410
373 373 OtherOther
forage forage
products,
products,nes nes 121490
121490
374 374 OpiumOpium 130211
130211
375 375 Liquorice
Liquorice
sap andsap andextractextract 130212
130212
376 376 HopHopextract
extract 130213
130213
377 377 Of Pyrethrum
Of Pyrethrum or ofor theofroots
the roots
of plants
of plants
containing
containingrotenone:
rotenone: 130214
130214
378 378 OtherOther 130219
130219
379 379 Pectic
Pectic
substances,
substances, pectinates
pectinatesand and
pectates
pectates 130220
130220
380 380 Agar-agar
Agar-agar 130231
130231
381 381 Mucilages
Mucilagesand and thickeners
thickeners of locust
of locust
beans,beans,
beanbeanseeds seeds
and and
guarguar
seeds seeds 130232
130232
382 382 Mucilages
Mucilagesand and thickeners,
thickeners, derived
derived
fromfrom
vegetable
vegetable
products,
products,
nes nes 130239
130239
64 64
64
India-Sri
India-Sri
Lanka
India-Sri
Lanka
Lanka
Free
Free Free
Trade
Trade
Trade
Agreement
Agreement
Agreement
S. No
S. No Description
Description HS Code
HS Code
383 383 Vegetable
Vegetablematerials
materialsof a of kinda kind
usedused primarily
primarilyas stuffing
as stuffing or asorpadding
as padding
(for (for
example,
example, 140200
140200
kapok,
kapok,
vegetable
vegetable hairhairand andeel-grass),
eel-grass),whether
whether or notor put
not up putas upa as
layer
a layer
withwith
or without
or without
supporting
supporting material
material: :
384 384 Vegetable
Vegetablematerials
materialsof a of kinda kind
usedused primarily
primarilyin brooms
in brooms or inorbrushes
in brushes
(for (for
example,
example, 140300
140300
broom-corn,
broom-corn, piassava,
piassava, couch-grass
couch-grass and andistle),
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 140410
140410
386 386 Cotton
Cotton
linters
linters 140420
140420
387 387 Other
Other
: : 140490
140490
388 388 Pig fat
Pigandfat and
poultrypoultry
fat, rendered,(excl.
fat, rendered,(excl. that that
of 0209
of 0209
or1503) or1503) 150100
150100
389 389 FatsFats
of bovine
of bovine animals,
animals,sheep sheep
or goats,
or goats,
other other
thanthanthose those
of heading
of heading15.0315.03
: : 150200
150200
390 390 LardLard
stearin,
stearin,
lardoil,
lardoil,
oleostearin,
oleostearin, oleo-oil
oleo-oil
and andtallowtallow
oil oil 150300
150300
391 391 Fish-liver
Fish-liver
oils oils
and andtheirtheir
fractions
fractions 150410
150410
392 392 FishFish
fats,fats,
oils oils
and andfractions
fractions
(excl. (excl.
fish fish
liverliver
oils)oils) 150420
150420
393 393 FatsFats
and and
oils oils
and andtheirtheir
fractions,
fractions,
of marine
of marine mammals
mammals : : 150430
150430
394 394 WoolWool
greasegrease
and andfattyfatty
substances
substances derivedderivedtherefrom
therefrom ( including
( includinglanolin)
lanolin) 150500
150500
395 395 Other
Other
animalanimalfats fats
and and oils oils
and andtheirtheir
fractions
fractions 150600
150600
396 396 Crude
Crude
soya-bean
soya-bean oil oil 150710
150710
397 397 Soya-bean
Soya-bean oil (excl.
oil (excl.
crude) crude)
and andfractions
fractions 150790
150790
398 398 Crude
Crude
ground-nut
ground-nut oil oil 150810
150810
399 399 Ground-nut
Ground-nut oil (excl.
oil (excl.
crude) crude)
and andfractions
fractions 150890
150890
400 400 Virgin
Virgin
oliveolive
oil oil 150910
150910
401 401 Olive
Olive
oil and
oil and
fractions
fractions(excl. (excl.
virgin)
virgin) 150990
150990
402 402 Other
Other
oils oils
and and theirtheir
fractions,
fractions,obtained
obtained solely solely
fromfrom olives,olives,
nes nes 151000
151000
403 403 Crude
Crude
palm palm
oil oil 151110
151110
404 404 Other
Other
: : 151190
151190
405 405 Crude
Crude
sunflower-seed
sunflower-seed and and safflower
safflower oil oil 151211
151211
406 406 Sunflower-seed
Sunflower-seed and andsafflower
safflower oil (excl.
oil (excl.
crude) crude)
and andfractions
fractions
thereof
thereof 151219
151219
407 407 Crude
Crude
cotton-seed
cotton-seed oil,whether
oil,whether or not or gossypol
not gossypol has been
has been removed
removed 151221
151221
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 151229
151229
409 409 Crude
Crude
oil : oil : 151311
151311
410 410 Other
Other 151319
151319
411 411 Crude
Crude
palm palm
kernelkernel
or babassu
or babassu oil oil 151321
151321
412 412 PalmPalm
kernelkernel
or babassu
or babassu oil (excl.
oil (excl.
crude) crude)
& fractions,
& fractions,refinedrefined
or not,
or not,
not chem.
not chem.
modified
modified 151329
151329
413 413 LowLow
erucicerucic
acidacid
raperape or colza
or colza
oil and
oil and
its fractions
its fractions
- crude- crude
oils oils 151411
151411
414 414 LowLow
erucicerucic
acidacid
raperape or colza
or colza
oil and
oil and
its fractions
its fractions
- otherother 151419
151419
415 415 Mustard
Mustardoil andoil and
fractions
fractions- crude- crude
oils oils 151491
151491
416 416 Mustard
Mustardoil andoil and
fractions
fractions- other- other 151499
151499
417 417 Crude
Crude
maize maize
(corn) (corn)
oil andoil and
its fractions
its fractions 151521
151521
418 418 Maize
Maize
(corn)(corn)
oil (excl.
oil (excl.
crude) crude)
and andfractions,
fractions,
refined
refined
or not or but
not not
but chemically
not chemicallymodified
modified 151529
151529
419 419 Sesame
Sesameoil and
oil and
fractions
fractions 151550
151550
420 420 Other
Other
fixedfixed
vegetable
vegetable fats fats
and andfractions,
fractions,
nes nes 151590
151590
421 421 Animal
Animalfats fats
and and
oils oils
and and fractions,
fractions,
hydrogenated,
hydrogenated, etc etc 151610
151610
422 422 Vegetable
Vegetablefats fats
and andoils oils
and andtheirtheir
fractions,
fractions,hydrogenated,
hydrogenated, etc etc 151620
151620
423 423 Margarine
Margarine (excl.(excl.
liquid)liquid) 151710
151710
424 424 Edible
Edible
preparations
preparations of fats of fats
and andoils,oils,
nes nes 151790
151790
425 425 Animal
Animalor vegetable
or vegetable fats fats
and andoils...oils...
chemically
chemically modified,
modified, nes nes 151800
151800
426 426 Glycerol,
Glycerol,
crude; crude;
glycerol
glycerolwaters waters
and andglycerol
glycerol
lyeslyes
: : 152000
152000
427 427 Degras;
Degras;
residues
residuesof fatty
of fatty
substances
substances or animal
or animalor vegetable
or vegetable waxeswaxes 152200
152200
428 428 Sausages
Sausagesand and similar
similar
products;
products; foodfoodpreparations
preparations based based
on these
on these
products
products 160100
160100
65 65
65
Institute
InstituteofofPolicy
PolicyStudies
StudiesofofSri
SriLanka
Lanka
S.S.No
No Description
Description HS
HSCode
Code
429
429 Homogenized
Homogenizedpreparations
preparationsofofmeat, meat,meat
meatoffalor
offalorblood
blood 160210
160210
430
430 Preparations
Preparationsofofanimal
animalliver
liver 160220
160220
431
431 Preparations
Preparationsofofturkey
turkeymeat
meat 160231
160231
432
432 Preparations
Preparationsofoffowlsfowlsofofthe
thespecies
speciesgallus
gallusdomesticus
domesticus 160232
160232
433
433 Preparations
Preparationsofofpoultry
poultry(excl.
(excl.turkey
turkeyororofoffowls
fowlsofofthe
thespecies
speciesgallus
gallusdomesticus)
domesticus) 160239
160239
434
434 Preparations
Preparationsofofswine,
swine,hams
hamsand andcutscuts 160241
160241
435
435 Preparations
Preparationsofofswine,
swine,shoulders
shouldersand andcuts
cuts 160242
160242
436
436 Preparations
Preparationsofofswineswinemeat,
meat,including
includingmixtures,
mixtures,nes nes 160249
160249
437
437 Preparations
Preparationsofofmeat meatofofbovine
bovineanimals
animals 160250
160250
438
438 Preparations
Preparationsofofmeat meat(incl.preparations
(incl.preparationsofofblood bloodofofany
anyanimal),
animal),nesnes 160290
160290
439
439 Extracts
Extractsandandjuices
juicesofofmeat,
meat,fish
fishandandaquatic
aquaticinvertebrates
invertebrates 160300
160300
440
440 Prepared
Preparedororpreserved
preservedsalmon
salmon(excl.(excl.minced)
minced) 160411
160411
441
441 Prepared
preservedherrings
herrings(excl.(excl.minced)
minced) 160412
160412
442
442 Prepared
preservedsardines,
sardines,sardinella,
sardinella,brisling
brislingororsprats
sprats(excl.minced)
(excl.minced) 160413
160413
443
443 Prepared
preservedtuna,tuna,skipjack
skipjackand andbonito
bonito(sarda
(sardaspp.)
spp.)excl.minced
excl.minced 160414
160414
444
444 Prepared
preservedmackerel
mackerel(excl. (excl.minced)
minced) 160415
160415
445
445 Prepared
preservedanchovies
anchovies(excl. (excl.minced)
minced) 160416
160416
446
446 Prepared
preservedfish fish(excl.
(excl.minced),
minced),nesnes 160419
160419
447
447 Other
Otherprepared
preparedororpreserved
preservedfish, fish,including
includingminced,
minced,nes nes 160420
160420
448
448 Caviar
Caviarandandcaviar
caviarsubstitutes:
substitutes: 160430
160430
449
449 Crab,
Crab,prepared
preserved 160510
160510
450
450 Shrimps
Shrimpsand andprawns,
prawns,prepared
preserved 160520
160520
451
451 Lobster,
Lobster,prepared
preserved 160530
160530
452
452 Crustaceans,
Crustaceans,nes, nes,prepared
preserved 160540
160540
453
453 Molluscs
Molluscsand andother
otheraquatic
aquaticinvertebrates,
invertebrates,prepared
preserved 160590
160590
454
454 Raw
Rawcane
canesugar,
sugar,ininsolid
solidform
form 170111
170111
455
455 Raw
Rawbeet
beetsugar,
sugar,ininsolid
solidform
form 170112
170112
456
456 Cane
Caneororbeet
beetsugar,
sugar,containing
containingadded addedflavouring
flavouringororcolouring
colouring 170191
170191
457
457 Other
Other: : 170199
170199
458
458 Lactose
Lactoseandandlactose
lactosesyrup
syrupcontaining
containingby byweight>=99%
weight>=99%lactose lactosecalculated
calculatedon onthe
thedry
dry
matter
matter 170211
170211
459
459 Lactose
Lactoseandandlactose
lactosesyrup
syrupcontaining
containingby byweight
weight<99%<99%lactose
lactosecalculated
calculatedon onthe
thedry
drymatter
matter 170219
170219
460
460 Maple
Maplesugar
sugarandandmaple
maplesyrup
syrup 170220
170220
461
461 Glucose
Glucose&&glucose
glucosesyrup,not
syrup,notcontaining
containingfructose
fructoseororcontaining
containingininthe thedry drystate...
state... 170230
170230
462
462 Glucose
Glucose&&glucose
glucosesyrup,containing
syrup,containingininthe thedry
drystate
stateatatleast
least20%
20%butbut........ 170240
170240
463
463 Chemically
Chemicallypure purefructose
fructose 170250
170250
464
464 Other
Otherfructose
fructoseand andfructose
fructosesyrup,
syrup,containing
containing>50%>50%fructose
fructose 170260
170260
465
465 Other,
Other,including
includinginvert
invertsugar
sugarand andother
othersugar
sugarandandsugar
sugarsyrupsyrupand
andsugar
sugarsyrupsyrupblends
blends
containing
containingininthe thedry
drystate
state50%
50%by byweight
weightofoffructose
fructose: : 170290
170290
466
466 Cane
Canemolasses
molassesresulting
resultingfrom
fromthe theextraction
extractionororrefining
refiningofofsugar
sugar 170310
170310
467
467 Molasses
Molassesresulting
resultingfromfromthetheextraction
extractionororrefining
refiningofofsugar
sugar(excl.
(excl.cane)
cane) 170390
170390
468
468 Chewing
Chewinggum gum 170410
170410
469
469 Sugar
Sugarconfectionery
confectionery(incl. (incl.white
whitechocolate),
chocolate),not notcontaining
containingcocoa,cocoa,nes
nes 170490
170490
470
470 Cocoa
Cocoabeans,
beans,whole
wholeororbroken,
broken,raw rawororroasted
roasted: : 180100
180100
471
471 Cocoa
Cocoashells,
shells,husks,
husks,skins
skinsand
andotherothercocoa
cocoawaste
waste 180200
180200
472
472 Cocoa
Cocoapaste,
paste,notnotdefatted
defatted 180310
180310
473
473 Cocoa
Cocoapaste,
paste,wholly
whollyororpartly
partlydefatted
defatted 180320
180320
474
474 Cocoa
Cocoabutter,
butter,fatfatand
andoiloil 180400
180400
475
475 Cocoa
Cocoapowder,
powder,not notcontaining
containingadded addedsugar
sugarororother
othersweetening
sweeteningmattermatter 180500
180500
66
66
66
India-Sri
India-Sri Lanka
India-Sri
Lanka FreeFree
Lanka Free
TradeTrade
Trade Agreement
Agreement
Agreement
S. No
S. No Description
Description HSHS
Code
Code
476476 Cocoa
Cocoapowder,
powder, containing
containing addedaddedsugarsugaror other
or othersweetening
sweetening mattermatter 180610
180610
477477 Chocolate,
Chocolate,etc,etc,
containing
containing cocoa,
cocoa,
in blocks,
in blocks, slabsslabs
or bars
or bars
>2kg >2kg 180620
180620
478478 Chocolate,
Chocolate,etc,etc,
containing
containing cocoa,
cocoa,
in blocks,
or bars,
or bars,
filled
filled 180631
180631
479479 Chocolate,
Chocolate,etc,etc,
containing
containing cocoacocoa
in blocks,
or bars,
or bars,
notnotfilledfilled 180632
180632
480480 Chocolate,
Chocolate,etc,etc,
containing
containing cocoa,
cocoa,
notnotin blocks,
in blocks, slabsslabsor bars,
or bars,nesnes 180690
180690
481481 Preparations
Preparations for for
infant
infant
use,use,putputup upfor for
retail
retail
salesale
: : 190110
190110
482482 Mixes
Mixes
andanddoughs
doughs for for
preparation
preparation of bakers'
of bakers' wareswares of 19.05
of 19.05 190120
190120
483483 Other
Other 190190
190190
484484 UnCoOked
UnCoOked pasta
pastacontaining
containing eggs eggs
notnotstuffed
stuffed 190211
190211
485485 Uncooked
Uncooked pasta,
pasta,
notnotcontaining
containing eggs,eggs,
notnotstuffed
stuffed 190219
190219
486486 Stuffed
Stuffed
pasta
pasta 190220
190220
487487 Other
Other
pasta,
pasta,
nesnes 190230
190230
488488 Couscous
Couscous 190240
190240
489489 Tapioca
Tapioca& substitutes,prepared
& substitutes,prepared from fromstarch,in
starch,inthe theform form
of flakes,grains...
of flakes,grains... 190300
190300
490490 Prepared
Preparedfoodsfoodsobtained
obtained by the
by theswelling
swelling or roasting
or roasting of cereals
of cereals 190410
190410
491491 Prepared
Preparedfoodsfoodsobtained
obtained from from
unroasted
unroasted cereal
cereal
flakesflakes
or from
or frommixtures
mixtures
of unroasted...
of unroasted... 190420
190420
492492 Bulgur
Bulgurwheat
wheat 190430
190430
493493 Prepared
Preparedcereals
cerealsin grain
in grainform form
(excl.
(excl.
maize)
maize) 190490
190490
494494 Crispbread
Crispbread 190510
190510
495495 Gingerbread
Gingerbread andand the the
likelike 190520
190520
496496 Sweet
Sweet
biscuits;
biscuits; 190531
190531
497497 Waffles
Waffles
andand wafers
wafers 190532
190532
498498 Rusks,
Rusks,
toasted
toastedbread bread
andand similar
similar
toasted
toastedproducts
products 190540
190540
499499 Other
Other
: : 190590
190590
500500 Cucumbers
Cucumbers andand gherkins:
gherkins: 200110
200110
501501 Other
Other
vegetables,
vegetables, fruits,
fruits,
etc,etc,
preserved
preserved by vinegar
by vinegar or acetic
or aceticacid,acid,
nesnes 200190
200190
502502 Tomatoes,
Tomatoes, wholewhole or inorpieces,
in pieces, preserved
preserved otherother
than than
by vinegar,
by vinegar, etc etc 200210
200210
503503 Tomatoes,
Tomatoes, preserved
preserved otherwise
otherwise than than
by vinegar
or aceticacid,acid,
nesnes 200290
200290
504504 Mushrooms,
Mushrooms, preserved
preserved otherwise
otherwise than than
by vinegar
or aceticacidacid 200310
200310
505505 Truffles,
Truffles,
prepared
prepared or preserved
or preserved otherwise
otherwise than than
by vinegar
or acetic
acidacid 200320
200320
506506 Mushroom
Mushroom andand Truffles
Trufflesprepared
prepared or preserved
or preserved otherwise
otherwise than than
by vinegar
by vinegaror acetic
or acetic
acidacid 200390
200390
507507 Potatoes,
Potatoes,
preserved
than than
by vinegar
or aceticacid, acid,
frozen
frozen(excl.
(excl.
prod's
prod's
of 2006)
of 2006) 200410
200410
508508 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 200490
200490
509509 Homogenized
Homogenized vegetable,
vegetable, preserved
than than
by vinegar,
notnotfrozen
frozen 200510
200510
510510 Potatoes,
Potatoes,
preserved
than than
by vinegar
notnotfrozenfrozen 200520
200520
511511 Peas,
Peas,
preserved
than than
by vinegar
notnotfrozen
frozen 200540
200540
512512 Shelled
Shelled
beans,
beans,
preserved
than than
by vinegar,
notnotfrozen
frozen 200551
200551
513513 Beans,
Beans,
unshelled,
unshelled, preserved
than than
by vinegar,
notnotfrozen
frozen 200559
200559
514514 Asparagus,
Asparagus, preserved
than than
by vinegar
notnotfrozen
frozen 200560
200560
515515 Olives,
Olives,
preserved
preserved other
otherthan than
by vinegar
notnotfrozen
frozen 200570
200570
516516 Sweetcorn,
Sweetcorn, preserved
than than
by vinegar
or acetic acid,acid,
notnotfrozen
frozen 200580
200580
517517 Vegetables
Vegetables preserved
than than
by vinegar,
notnot frozen,
frozen, nesnes 200590
200590
518518 Vegetables,
Vegetables, fruit,
fruit,
nuts,nuts,
fruit-peel
fruit-peelandand otherother
partsparts
of plants,
of plants, preserved
preserved by sugar
by sugar
(drained,
(drained,
glace
glace
or crystallised):
or crystallised): 200600
200600
519519 Jams,
Jams,
fruit
fruit
jellies,
jellies,
marmalades,
marmalades, etc,etc,
homogenized
homogenized 200710
200710
520520 Jams,
Jams,
fruit
fruit
jellies,
jellies,
marmalades,
of citrus
of citrusfruitfruit 200791
200791
521521 Other
Other
jams,
jams,
fruitfruit
jellies,
jellies,
marmalades,
beingbeingcookedcooked preparations
preparations 200799
200799
522522 Ground-nuts,
Ground-nuts, preserved
preserved 200811
200811
523523 Other,
Other,
including
including mixtures:
mixtures: 200819
200819
67 67
67
Institute
Institute
of of
Policy
Policy
Studies
Studies
of of
SriSri
Lanka
Lanka
S.S.
NoNo Description
Description HS
HSCode
Code
524
524 Pineapples,
Pineapples, prepared
prepared ororpreserved
preserved (excl.
(excl. those
those ofof
20.06
20.06 and
and 20.07)
20.07) 200820
200820
525
525 Citrus
Citrus fruit,
fruit,prepared
preserved (excl.
(excl. those
those ofof
20.06
20.06 andand20.07)
20.07) 200830
200830
526
526 Pears,
Pears,prepared
prepared oror preserved
preserved (excl.
(excl. those
those ofof 20.06
20.06and
and 20.07)
20.07) 200840
200840
527
527 Apricots,
Apricots, prepared
preserved (excl.
(excl. those
those ofof20.06and
20.06and 20.07)
20.07) 200850
200850
528
528 Cherries,
Cherries, prepared
preserved (excl.
(excl. those
those ofof20.06
20.06andand20.07)
20.07) 200860
200860
529
529 Peaches,
Peaches, prepared
preserved (excl.
(excl. those
those ofof20.06
20.06andand 20.07)
20.07) 200870
200870
530
530 Strawberries,
Strawberries, prepared
preserved (excl.
(excl. those
those ofof
20.06
20.06 andand20.07)
20.07) 200880
200880
531
531 Palm
Palm hearts,
hearts, prepared
preserved (excl.
(excl. those
those ofof
20.06
20.06 andand20.07)
20.07) 200891
200891
532
532 Mixtures
Mixtures ofoffruit,
fruit, prepared
preserved (excl.
(excl. 20.06
20.06andand 20.07)
20.07) 200892
200892
533
533 Other:
Other: 200899
200899
534
534 Frozen
Frozen orange
orange juice,
juice, unfermented,
unfermented, notnot containing
containing added
added spirit
spirit 200911
200911
535
535 NotNotfrozen,
frozen, ofof a Brix
a Brix value
value notnotexceeding
exceeding 2020 200912
200912
536
536 Unfrozen
Unfrozen orange
orange juice,
juice, unfermented,
unfermented, notnotcontaining
containing added
added spirit
spirit 200919
200919
537
537 Grapefruit
Grapefruit juice,
juice, ofof a Brix
a Brix value
value not
not exceeding
200921
538
538 Grapefruit
Grapefruit juice,
juice, unfermented,
containing addedspirit
addedspirit 200929
200929
539
539 Single
Singlecitrus
citrus fruit
fruit juice,
juice,ofof a Brix
a Brix value
value not
not exceeding
exceeding 2020(excl.
(excl.
orange
orangeand
and grapefruit),
grapefruit), 200931
200931
unfermented...
unfermented...
540
540 Single
Singlecitrus
citrus fruit
fruit juice,
juice,(excl.
(excl. orange
orange andand grapefruit),
grapefruit), unfermented...
unfermented... 200939
200939
541
541 Pineapple
Pineapple juice,of
juice,of a Brix
a Brix value
exceeding2020 200941
200941
542
542 Pineapple
Pineapple juice,
juice, unfermented,
containing added
added spirit
spirit 200949
200949
543
543 Tomato
Tomato juice,
juice, unfermented,
containing added
added spirit
spirit 200950
200950
544
544 Grape
Grape juice,
juice, (incl.
(incl. must),
must), ofofa Brix
a Brix value
value notnot exceeding
200961
545
545 Grape
Grape juice,
juice, (incl.
(incl. must),
must), unfermented,
containing added
added spirit
spirit 200969
200969
546
546 Apple
Apple juice,
juice, ofof a Brix
a Brix value
200971
547
547 Apple
Apple juice,
juice, unfermented,
containing added
added spirit
spirit 200979
200979
548
548 Juice
Juice
ofof anyany other
other single
single fruit
fruitororvegetable:
vegetable: 200980
200980
549
549 Mixtures
Mixtures ofofjuices,
juices, unfermented,
containing added
added spirit
spirit 200990
200990
550
550 Extracts,
Extracts, essences
essences andand concentrates
concentrates ofof coffee
coffee 210111
210111
551
551 Preparations
Preparations with
with a basis
a basis ofofextract,
extract, essences
essences ororconcentrates
concentrates oror
with
witha basis
a basisofof
coffee
coffee 210112
210112
552
552 Extracts,
Extracts, essences
essences andand concentrates,
concentrates, ofofteateaoror mate,
mate,and
and preparations
preparations with
witha basis
a basis ofof
these
these 210120
210120
extracts,
extracts, essences
essences oror concentrates
concentrates oror with
with a basis
a basis ofof
teatea
orormate:
mate:
553
553 Roasted
Roasted coffee
coffee substitutes
substitutes (incl.
(incl.chicory),
chicory), etcetc 210130
210130
554
554 Active
Active yeasts
yeasts 210210
210210
555
555 Inactive
Inactive yeasts;
yeasts; other
other single-cell
single-cell micro-organisms,
micro-organisms, dead
dead 210220
210220
556
556 Prepared
Prepared baking
baking powders
powders 210230
210230
557
557 Soya
Soyasauce
sauce 210310
210310
558
558 Tomato
Tomato ketchup
ketchup andand other
other tomato
tomato sauces
sauces 210320
210320
559
559 Mustard
Mustard flour
flour andand meal,
meal, prepared
prepared mustard
mustard 210330
210330
560
560 Sauces
Sauces andand sauce
sauce preparations;
preparations; mixed
mixed condiments
condiments and
and seasonings,
seasonings, nes
nes 210390
210390
561
561 Soups
Soups and and broths
broths andand preparations
preparations therefor
therefor 210410
210410
562
562 Homogenized
Homogenized composite
composite food
food preparations
preparations 210420
210420
563
563 IceIce
cream
cream andand other
other edible
edible ice,
ice,
whether
whether oror not notcontaining
containing cocoa
cocoa 210500
210500
564
564 Protein
Protein concentrates
concentrates andand textured
textured protein
protein substances:
substances: 210610
210610
565
565 Other:
Other: 210690
210690
566
566 Mineral
Mineral waters
waters andand aerated
aerated waters
waters 220110
220110
567
567 Other
Other (excld.
(excld. Mineral
Mineral andand areated
areated water)
water) nesnes 220190
220190
568
568 Waters,including
Waters,including mineral
mineral waters
waters andand aerated
aerated waters,containing
waters,containing added
added sugar
sugar........ 220210
220210
569
569 Other
Other non-alcoholic
non-alcoholic beverages,
beverages, nesnes 220290
220290
570
570 Beer
Beermade
made fromfrom maltmalt 220300
220300
6868
68
India-Sri
India-Sri
LankaFree
India-SriLanka
Free
LankaFree
Trade
Trade
Agreement
TradeAgreement
Agreement
S.S.No
No Description
Description HS
HSCode
Code
571
571 sparkling
sparklingwine wine 220410
220410
572
572 Wine
Wine(not(notsparkling);
sparkling);grape grapemustmustwith withbybyalcohol
alcoholin:in:<=2l
<=2lcontainers
containers 220421
220421
573
573 Wine
Wine(not(notsparkling);
sparkling);grape grapemustmustwith withalcohol
alcoholin:in:>=2l
>=2lcontainers
containers 220429
220429
574
574 Other
Othergrape
grapemust,must,nes nes 220430
220430
575
575 InIncontainers,
containers,2L2Lororless less- Vermouth
- Vermouthand andother
otherwine
wineofoff resh
f reshgrapes
grapesflavoured
flavouredwith
withplants
plants 220510
220510
ororaromatic
aromaticsubstances
substances
576
576 InIncontainers,
containers,more morethanthan2l2l- Vermouth
- Vermouthand andother
otherwine
wineofoff resh
f reshgrapes
grapesflavoured
flavouredwith
with 220590
220590
plants
plantsororaromatic
aromaticsubstances
substances
577
577 Other
Otherfermented
fermentedbeverages
beverages(e.g. (e.g.cider,
cider,perry,
perry,mead);
mead);mixtures
mixturesofoffermented
fermentedbeverages
beveragesnes
nes 220600
220600
578
578 Undenatured
Undenaturedethyl ethylalcohol,
alcohol,ofofalcoholic
alcoholicstrength
strength>=80%
>=80% 220710
220710
579
579 Ethyl
Ethylalcohol
alcoholand andother
otherspirits,
spirits,denatured,
denatured,ofofany anystrength:
strength: 220720
220720
580
580 Spirits
Spiritsfrom
fromdistilled
distilledgrapegrapewinewineorormarcmarc 220820
220820
581
581 Whiskeys
Whiskeys 220830
220830
582
582 Rum
Rumandandtafia:tafia: 220840
220840
583
583 Gin
Ginand
andgeneva
geneva 220850
220850
584
584 Vodka
Vodka 220860
220860
585
585 Liqueurs
Liqueursand andcordials
cordials 220870
220870
586
586 Other:
Other: 220890
220890
587
587 Vinegar
Vinegarand andsubstitutes
substitutesfor forvinegar
vinegarobtained
obtainedfromfromacetic
aceticacid
acid 220900
220900
588
588 Brans,
Brans,sharps
sharpsand andother
otherresidues
residuesofofmaizemaize 230210
230210
589
589 Brans,
Brans,sharps
sharpsand andother
otherresidues
residuesofofrice rice 230220
230220
590
590 Brans,
Brans,sharps
sharpsand andother
otherresidues
residuesofofwheatwheat 230230
230230
591
591 Brans,
Brans,sharps
sharpsand andother
otherresidues
residuesofofotherothercereals
cereals 230240
230240
592
592 Brans,
Brans,sharps
sharpsand andother
otherresidues
residuesofofleguminous
leguminousplantsplants 230250
230250
593
593 Dog
Dogororcat catfood,
food,putputup upforforretail
retailsale
sale 230910
230910
594
594 Other:
Other: 230990
230990
595
595 Tobacco,
Tobacco,not notstemmed/stripped
stemmed/stripped 240110
240110
596
596 Tobacco,
Tobacco,partly
partlyororwholly
whollystemmed/stripped
stemmed/stripped 240120
240120
597
597 Tobacco
Tobaccorefuse
refuse 240130
240130
598
598 Cigars,
Cigars,cheroots
cherootsand andcigarillos
cigarilloscontaining
containingtobacco
tobacco 240210
240210
599
599 Cigarettes
Cigarettescontaining
containingtobacco:
tobacco: 240220
240220
600
600 Cigarettes
Cigarettescontaining
containingtobaccotobacco- Other
- Other 240290
240290
601
601 Smoking
Smokingtobacco,
tobacco,whether
whetherorornot notcontaining
containingtobacco
tobaccosubstitutes
substitutesininany
anyproportion:
proportion: 240310
240310
602
602 Homogenised
Homogenisedoror'reconstituted"
'reconstituted"tobacco:tobacco: 240391
240391
603
603 Other:
Other: 240399
240399
604
604 Salt(including
Salt(includingtable tablesalt
salt&&denatured
denaturedsalt) salt)&&pure
puresodium
sodiumchloride
chloride...... 250100
250100
605
605 Petroleum
Petroleumoils oilsand
andoils
oilsobtained
obtainedfrom frombituminous
bituminousminerals,
minerals,crude
crude 270900
270900
606
606 Petrolium
Petroliumoiloiland andoiloilobtaine
obtainefrom frombituminous
bituminous 271011
271011
607
607 Other:
Other: 271019
271019
608
608 Waste
Wasteoilsoilscontaining
containingpolychlorinated
polychlorinatedbiphenyls,
biphenyls,PCTs PCTsandandPBBs
PBBs 271091
271091
609
609 Waste
Wasteoilsoilsnesnes 271099
271099
610
610 Natural
Naturalgas, gas,liquefied
liquefied 271111
271111
611
611 Propane,
Propane,liquefied
liquefied 271112
271112
612
612 Butanes,
Butanes,liquefied
liquefied 271113
271113
613
613 Ethylene,
Ethylene,propylene,
propylene,butylene
butyleneand andbutadiene,
butadiene,liquefied
liquefied 271114
271114
614
614 Other:
Other: 271119
271119
615
615 Natural
Naturalgas gasiningaseous
gaseousstate state 271121
271121
616
616 Petroleum
Petroleumgases gasesand andother
othergaseous
gaseoushydrocarbons
hydrocarbonsiningaseous
gaseousstate,
state,nes
nes 271129
271129
617
617 Petroleum
Petroleumjelly jelly 271210
271210
6969
69
Institute
Institute
of Policy
Policy Studies
Studies
Studies
of Sri
of Sri of
Lanka Sri
Lanka Lanka
S. S.
NoNo Description
Description HSHS
Code
Code
618
618 Paraffin
Paraffin wax,
wax, containing
containing <0.75%
<0.75% oiloil 271220
271220
619
619 Other
Otherparafin
parafin wax wax 271290
271290
620
620 Petroleum
Petroleum coke,
coke, notnotcalcined
calcined 271311
271311
621
621 Calcined
Calcined petroleum
petroleum coke
coke 271312
271312
622
622 Petroleum
Petroleum bitumen
bitumen 271320
271320
623
623 Other
Otherresidues
residues of ofpetroleum
petroleum oilsoils
, etc
, etc 271390
271390
624
624 Bituminous
Bituminous or or
oiloil
shale
shaleandandtartarsands
sands 271410
271410
625
625 Bitumen
Bitumen andandasphalt;
asphalt; natural
natural asphaltites
asphaltites andand asphaltic
asphaltic rocks
rocks 271490
271490
626
626 Bituminous
Bituminous mixtures
mixtures based
based onon natural
natural asphalt,
asphalt, bitumen...(eg.
bitumen...(eg. cut-backs)
cut-backs) 271500
271500
627
627 Adhesive
Adhesive dressings...,
dressings..., forfor
medical...
medical... purposes
purposes 300510
300510
628
628 Wadding,
Wadding, gauze,
gauze, etcetcwith
withpharmaceutical
pharmaceutical substances
substances forfor
retail
retail
sale,
sale,
nesnes 300590
300590
629
629 Paints...
Paints...
based
based onon polyesters,
polyesters, in in
a non-aqueous
a non-aqueous medium
medium 320810
320810
630
630 Paints...
Paints...
based
based onon acrylic
acrylicor or
vinyl
vinyl polymers,
polymers, in in
a non-aqueous
a non-aqueous medium
medium 320820
320820
631
631 Paints
Paintsandand varnishes,
varnishes, in in
a non-aqueous
a non-aqueous medium,
medium, nesnes 320890
320890
632
632 Paints...
Paints...
based
based onon acrylic
acrylicor or
vinyl
vinyl polymers,
polymers, in in
anan aqueous
aqueous medium
medium 320910
320910
633
633 Paints
Paintsandand varnishes,
varnishes, in in
ananaqueous
aqueous medium,
medium, nesnes 320990
320990
634
634 Black
Blackprinting
printing ink,ink,whether
whether or or
notnot concentrated
concentrated or or
solid
solid 321511
321511
635
635 Printing
Printing ink,
ink,whether
whether or or
notnotconcentrated
concentrated or or
solid
solid(excl.
(excl.black)
black) 321519
321519
636
636 Other
Otherprinting
printing ink,ink,
writing
writing or or
drawing
drawing ink…
ink… nes.nes. 321590
321590
637
637 Dentifrices
Dentifrices 330610
330610
638
638 Yarn
Yarnused
used to to
clean
clean between
between thetheteeth
teeth(dental
(dental floss),in
floss),inindividual
individual retail
retail
packages
packages 330620
330620
639
639 Preparations
Preparations forfororaloral
or or
dental
dental hygiene
hygiene (incl.
(incl.
denture
denture fixative),
fixative),nesnes 330690
330690
640
640 Soap
Soapandand organic
organic surface-active
surface-active products
products in in
bars,
bars,etc,etc,
forfor
toilet
toilet
useuse 340111
340111
641
641 Other
Other 340119
340119
642
642 Soap
Soapin in
other
other forms,
forms, nesnes 340120
340120
643
643 Candles,
Candles, tapers
tapers and and thethe
like
like 340600
340600
644
644 Dextrins
Dextrins andandother
other modified
modified starches:
starches: 350510
350510
645
645 Glues
Gluesbased
based onon starches,
starches, dextrins
dextrins or or
other
othermodified
modified starches
starches 350520
350520
646
646 Products
Products suitable
suitable forfor
use use
as as
glues
glues or or
adhesive
adhesive putput
upup forforretail
retail
sale
sale
as as
glues
glues
or or
adhesives,
adhesives, 350610
350610
notnot
exceeding
exceeding a net
a netweight
weight of of
1 kg.
1 kg.
647
647 Matches
Matches (excl.
(excl.
pyrotechnic
pyrotechnic articles
articles of of
36.04)
36.04) 360500
360500
648
648 Insecticides:
Insecticides: 380810
380810
649
649 Organic
Organic composite
composite solvents
solvents and and thinners,
thinners, nes;
nes;
paint
paintor or
varnish
varnish removers
removers 381400
381400
650
650 Municipal
Municipal waste
waste 382510
382510
651
651 sewage
sewage sludge
sludge 382520
382520
652
652 clinical
clinical
waste
waste 382530
382530
653
653 halogenated
halogenated 382541
382541
654
654 other-waste
other-waste organic
organic 382549
382549
655
655 wastes
wastes of of
metal
metal pickling
pickling liqures
liqures 382550
382550
656
656 Mainly
Mainly containing
containing organic
organic constituents
constituents 382561
382561
657
657 Other-waste
Other-waste 382569
382569
658
658 Other-resudual
Other-resudual products
products 382590
382590
659
659 Alkydresins,
Alkydresins, in in
primary
primary forms
forms 390750
390750
660
660 Tubes,
Tubes,pipes
pipes and andhoses,
hoses,rigid,
rigid,of ofpolymers
polymers of of
vinyl
vinylchloride
chloride 391723
391723
661
661 Tubes,
Tubes,pipes
pipes and andhoses,
hoses,notnotreinforced,
reinforced, with
withfittings
fittingsattached,
attached, nesnes 391733
391733
662
662 Fittings,
Fittings,forfor
tubes,
tubes, pipes
pipesandand hoses,
hoses, of of
plastic
plastic 391740
391740
663
663 OfOfpolymers
polymers of of
ethylene:
ethylene: 392010
392010
664
664 OfOfpolymers
polymers of of
propylene:
propylene: 392020
392020
665
665 OfOfpoly(ethylene
poly(ethylene terephthalate):
terephthalate): 392062
392062
7070
70
India-Sri
India-Sri
Lanka
Lanka
FreeFree
Trade
Trade
Agreement
Agreement
S. No
S. No Description
Description HSHS
Code
Code
666666 Of regenerated
Of regenerated cellulose:
cellulose: 392114
392114
667667 Other
Other 392190
392190
668668 Boxes,
Boxes,
cases,
cases,crates
crates
andand similar
similar
articles:
articles: 392310
392310
669669 Sacks
Sacks
andand bags bags
(incl.
(incl.
cones)
cones)
of polymers
of polymers of ethylene
of ethylene 392321
392321
670670 Sacks
Sacks
andand bags bags
(incl.
(incl.
cones)
cones)
of other
of other
plastics
plastics(excl.
(excl.
ethylene)
ethylene) 392329
392329
671671 Carboys,
Carboys, bottles,
bottles,
flasks
flasks
andandsimilar
similar
articles
articles
of plastics
of plastics 392330
392330
672672 Stoppers,
Stoppers, lids,lids,
caps caps
andand other
other
closures:
closures: 392350
392350
673673 Articles
Articles
for for
the the
packing
packing of goods,
of goods,of plastics,
of plastics,nesnes 392390
392390
674674 Natural
Naturalrubberrubber latex,
latex,
whether
whetheror not
or not
pre-vulcanised:
pre-vulcanised: 400110
400110
675675 Smoked
Smoked sheets:
sheets: 400121
400121
676676 Technically
Technically specified
specifiednatural
natural
rubber,
rubber,
in primary
in primary formsforms
or in
orplates,
in plates,
etc etc 400122
400122
677677 Other:
Other: 400129
400129
678678 Balata,gutta-percha,guayule,chicle
Balata,gutta-percha,guayule,chicle andandsimilar
similarnatural
natural
gems.
gems. 400130
400130
679679 Isoprene
Isoprene rubberrubber 400260
400260
680680 Waste,
Waste,parings
parings andand scrapscrap
of rubber
of rubber(other
(other
than than
hard hard
rubber)
rubber)
andand
powders
powders andand
granules
granules 400400
400400
obtained
obtained therefrom:
therefrom:
681681 Compounded
Compounded with with
carbon
carbonblack
black
or silica:
or silica: 400510
400510
682682 Rubber
Rubbersolutions;
solutions; dispersions,
dispersions, unvulcanized,
unvulcanized, nesnes 400520
400520
683683 Plates,
Plates,
sheetssheetsandandstripstrip
of unvulcanized,
of unvulcanized, compounded
compounded rubber,
rubber,
nesnes 400591
400591
684684 Compounded
Compounded rubber,
rubber,unvulcanized,
unvulcanized, in primary
in primary formsforms 400599
400599
685685 Camel-back
Camel-back stripsstrips
for for
retreading
retreading rubber
rubber
tyrestyres 400610
400610
686686 Other
Other
formsforms andand articles
articles
of unvulcanized
of unvulcanized rubber,
rubber,
nesnes 400690
400690
687687 Vulcanized
Vulcanized rubberrubberthread
threadandandcordcord 400700
400700
688688 Plates,
Plates,
of cellular
of cellular
vulcanized
vulcanized rubber
rubber 400811
400811
689689 RodsRods
andand profile
profile
shapes
shapesof cellular
of cellular
vulcanized
vulcanized rubber,
rubber,
nesnes 400819
400819
690690 Plates,
Plates,
of non-cellular,
of non-cellular, vulcanized
vulcanized rubber(excl.
rubber(excl.hard)
hard) 400821
400821
691691 RodsRods
andand profile
profile
shapes
shapesof non-cellular,
of non-cellular,vulcanized
vulcanized rubber
rubber
(excl.
(excl.
hard)
hard) 400829
400829
692692 Without
Without fittings
fittings 400911
400911
693693 WithWith
fittings
fittings 400912
400912
694694 Without
Without fittings
fittings 400921
400921
695695 WithWith
fittings
fittings 400922
400922
696696 Without
Without fittings
fittings 400931
400931
697697 WithWith
fittings
fittings 400932
400932
698698 Without
Without fittings
fittings 400941
400941
699699 WithWith
fittings
fittings 400942
400942
700700 Conveyor
Conveyor beltsbelts
or belting,of
or belting,of vulcanized
vulcanized rubber
rubberreinforced
reinforced
only only
withwith
metal
metal 401011
401011
701701 Conveyor
Conveyor beltsbelts
or belting,
or belting, of vulcanised
of vulcanised rubber
rubber reinforced
reinforcedonlyonly
with with
textile
textile
materials
materials 401012
401012
702702 Conveyor
Conveyor beltsbelts
or belting,
of vulcanised rubber
rubber reinforced
reinforcedonlyonly
with with
plastics
plastics 401013
401013
703703 Conveyor
Conveyor beltsbelts
or belting,
of vulcanised rubber,
rubber, nesnes 401019
401019
704704 Endless
Endlesstransmission
transmission beltsbelts
of trapezoidal
of trapezoidal cross-section
cross-section (V-belts),
(V-belts),
V-ribbed,
V-ribbed,
of an
of outside
an outside 401031
401031
circumference
circumference exceeding
exceeding 60 cm60 cm
butbut
notnot
exceeding
exceeding 180180
cm cm
705705 Endless
Endlesstransmission
of trapezoidal
(V-belts),
other
other
thanthan
V-ribbed,
V-ribbed,
of of 401032
401032
an outside
an outside circumference
exceeding 60 cm
60 cmbutbutnotnot
exceeding
exceeding180180
cm cm
706706 Endless
Endlesstransmission
of trapezoidal
(V-belts),
V-ribbed,
V-ribbed,
of an
of outside
an outside 401033
401033
circumference
exceeding 180180cm cm
butbut
notnotexceeding
exceeding 240240
cm cm
707707 Endless
Endlesstransmission
of trapezoidal
(V-belts),
other
other
thanthan
V-ribbed,
V-ribbed,
of of 401034
401034
an outside
an outside circumference
exceeding 180180
cm cm butbutnotnot
exceeding
exceeding 240240
cm cm
708708 Endless
Endlesssynchronous
synchronous belts,
belts,
of anof outside
an outsidecircumference
exceeding 60 cm
60 cm
butbut
notnot 401035
401035
exceeding
exceeding 150150 cm cm
71 71
71
Institute
Institute
of Policy
of Policy
Studies
Studies
of Sri
of Sri
Lanka
Lanka
S. S.
NoNo Description
Description HSHS
Code
Code
709709 Endless
Endlesssynchronous
synchronous belts,
belts,
of of
anan outside
outside circumference
exceeding 150150
cmcmbutbut
notnot 401036
401036
exceeding
exceeding 198198cmcm
710710 Other
Other 401039
401039
711711 NewNewpneumatic
pneumatic tyres,
tyres,
of ofrubber
rubber of of
a kind
a kindusedusedononmotor
motorcars
cars 401110
401110
pneumatic tyres,
tyres,
of ofrubber
rubber of of
a kind
a kindusedusedononbuses
busesor or
lorries
lorries 401120
401120
pneumatic tyres,
tyres,
of ofrubber
rubber forfor
aircraft
aircraft 401130
401130
pneumatic tyres,
tyres,
of ofrubber
rubber of of
a kind
a kindusedusedononmotorcycles
motorcycles 401140
401140
pneumatic tyres,
tyres,
of ofrubber
rubber of of
a kind
a kindusedusedononbicycles
bicycles 401150
401150
716716 OfOfa kind
a kindused
used onon agricultural
agricultural or or
forestry
forestry vehicles
vehiclesandandmachines
machines 401161
401161
717717 OfOfa kind
a kindused
used onon construction
construction or or
industrial
industrial handling
handling vehicles
vehicles
and andmachines
machines
andandhaving
having 401162
401162
a rim
a rim
size
size
notnotexceeding
exceeding 61 61
cmcm
718718 OfOfa kind
a kindused
construction or or
industrial
industrial handling
handling vehicles
vehicles
and andmachines
machines
andandhaving
having 401163
401163
a rim
a rim
size
size
exceeding
exceeding 61 61
cmcm
719719 Other
Other 401169
401169
720720 OfOfa kind
a kindused
used onon agricultural
agricultural or or
forestry
forestry vehicles
machines 401192
401192
721721 OfOfa kind
a kindused
construction or or
industrial
industrial handling
handling vehicles
vehicles
and andmachines
machines
andandhaving
having 401193
401193
a rim
a rim
size
size
exceeding
exceeding 61 61
cmcm
722722 OfOfa kind
a kindused
construction or or
industrial
industrial handling
handling vehicles
machinesand
andhaving
having 401194
401194
a rim
a rim
size
size
exceeding
exceeding 61 61
cmcm
pneumatic tyres,
tyres,
of ofrubber,
rubber, nesnes
(excl.
(excl.
of of
herring-bone,
herring-bone, etc,etc,
tread)
tread) 401199
401199
724724 OfOfa kind
a kindused
used onon motor
motor carscars
(including
(including station
station
wagons
wagons andandracing
racingcars)
cars) 401211
401211
725725 OfOfa kind
a kindused
used onon buses
buses or or
lorries
lorries 401212
401212
726726 OfOfa kind
a kindused
used onon aircraft
aircraft 401213
401213
727727 Other
Other 401219
401219
728728 Used
Usedpneumatic
pneumatic tyres
tyres
of of
rubber
rubber 401220
401220
729729 Solid...
Solid...
tyres,
tyres,
interchangeable
interchangeable tyre tyre
treads
treads and and
flaps,
flaps,
of of
rubber
rubber 401290
401290
730730 Inner
Inner
tubes,
tubes,
of of
rubber
rubber of of
a kind
a kind used
usedononmotor
motor cars,
cars,
buses
buses
or or
lorries
lorries 401310
401310
731731 Inner
Inner
tubes,
tubes,
of of
rubber
rubber of of
a kind
a kind used
usedononbicycles
bicycles 401320
401320
732732 Inner
Inner
tubes,
tubes,
of of
rubber,
401390
733733 Sheath
Sheathcontraceptives
contraceptives 401410
401410
734734 Hygienic
Hygienic or or
pharmaceutical
pharmaceutical articles
articles
of of
vulcanized
vulcanized rubber,
rubber,
nesnes 401490
401490
735735 Surgical
Surgicalgloves
gloves 401511
401511
736736 Gloves
Glovesof of
vulcanized
vulcanized rubber
rubber (excl.
(excl.
surgical
surgical gloves)
gloves) 401519
401519
737737 Articles
Articles
of of
apparel
apparel and and
clothing
clothing accessories
accessories of of
vulcanized
vulcanized rubber,
401590
738738 Articles
Articles
of of
vulcanized
vulcanized rubber
rubber of of
cellular
cellular
rubber
rubber 401610
401610
739739 Floor
Floor
coverings
coverings and andmats
mats of of
vulcanized
vulcanized rubber,
rubber,non-cellular
non-cellular 401691
401691
740740 Erasers,
Erasers,of of
vulcanized
vulcanized rubber
rubber 401692
401692
741741 Gaskets,
Gaskets, washers
washers and andother
otherseals:
seals: 401693
401693
742742 Boat
Boat
or or
dockdock
fenders,
fenders, of of
vulcanized
vulcanized rubber
rubber 401694
401694
743743 Other
Otherinflatable
inflatable articles:
articles: 401695
401695
744744 Hard
Hardrubber
rubber (eg.(eg.ebonite)
ebonite) in in
all all
forms;
forms;articles
articles
of of
hard
hardrubber
rubber 401700
401700
745745 Full
Full
grains,
grains,unsplit;
unsplit; grain
grain splits:
splits: 410411
410411
746746 Other:
Other: 410419
410419
747747 Full
Full
grains,
grains,unsplit;
unsplit; grain
grain splits
splits 410441
410441
748748 Other
Other 410449
410449
749749 In In
thethe
wet wet
state
state
(including
(including wet-blue)
wet-blue) 410510
410510
750750 In In
thethe
drydrystate
state
(crust)
(crust) 410530
410530
751751 In In
thethe
wet wet
state
state
(including
(including wet-blue)
wet-blue) 410621
410621
752752 In In
thethe
drydrystate
state
(crust)
(crust) 410622
410622
7272
72
India-Sri
India-Sri Lanka
India-SriLanka
Lanka Free
Free
Free Trade
Trade
Trade Agreement
Agreement
Agreement
S.S.No
No Description
Description HS
HSCode
Code
753
753 Full
Fullgrains,
grains,unsplit
unsplit 410711
410711
754
754 Grain
Grainsplits
splits 410712
410712
755
755 Other
Other 410719
410719
756
756 Full
Fullgrains,
grains,unsplit
unsplit 410791
410791
757
757 Grain
Grainsplits
splits 410792
410792
758
758 Other
Other 410799
410799
759
759 Leather
Leatherfurther
furtherprepared
preparedafter aftertanning
tanningororcrusting,
crusting,including
includingparchment-dressed
parchment-dressedleather,leather, 411200
411200
ofofsheep
sheepororlamb,
lamb,without
withoutwool woolon,on,whether
whetherorornot notsplit,
split,other
otherthan
thanleather
leatherofofheading
heading
41.14.
41.14.
760
760 OfOfgoats
goatsororkids
kids 411310
411310
761
761 Mats,
Mats,matting
mattingand andscreens
screensofofvegetable
vegetablematerials
materials 460120
460120
762
762 Vegetable
Vegetableplaiting
plaitingmaterial...
material...ininsheet
sheetform
form 460191
460191
763
763 Plaiting
Plaitingmaterials
materials(excl.
(excl.vegetable),
vegetable),ininsheet
sheetformform 460199
460199
764
764 Articles
Articlesofofvegetable
vegetableplaiting
plaitingmaterials,
materials,articles
articlesofofloofah
loofah 460210
460210
765
765 Articles
Articlesofofplaiting
plaitingmaterials
materials(excl.
(excl.ofofvegetable
vegetablematerial)
material) 460290
460290
766
766 Hand-made
Hand-madepaper paperandandpaperboard
paperboard 480210
480210
767
767 Paper
Paperand andpaperboard
paperboardasasa abase basefor forphoto-sensitive...
photo-sensitive...paper paper 480220
480220
768
768 Carbonizing
Carbonizingbase basepaper,
paper,uncoated,
uncoated,ininrollsrollsororsheets
sheets 480230
480230
769
769 Weighing
Weighing4040g/m2 g/m2orormore
morebut butnotnotmore
morethanthan150150g/m2,
g/m2,ininrolls
rolls 480255
480255
770
770 Weighing
Weighing4040g/m2 g/m2orormore
morebut butnotnotmore
morethanthan150150g/m2,
g/m2,ininsheets
sheetswith
withoneoneside
sidenot
not 480256
480256
exceeding
exceeding435 435mm mmand andthe theother
othersidce
sidcenotnotexceeding
exceeding297 297mmmmininthetheunfolded
unfoldedstate
state
771
771 Other,
Other,weighing
weighing4040g/m2 g/m2orormoremorebut butnot
notmore
morethan than150150g/m2
g/m2 480257
480257
772
772 Weighing
Weighingmore morethanthan150150g/m2:
g/m2: 480258
480258
773
773 InInrolls:
rolls: 480261
480261
InInsheets
sheetswith
withone oneside
sidenotnotexceeding
exceeding435 435mm mmand andthetheother
otherside
sidenot
notexceeding
exceeding297297mmmminin
774
774 the
theunfolded
unfoldedstate:state: 480262
480262
775
775 Other:
Other: 480269
480269
776
776 Semi-chemical
Semi-chemicalfluting flutingpaper
paper 480511
480511
777
777 Straw
Strawfluting
flutingpaper
paper 480512
480512
778
778 Other
Other 480519
480519
779
779 Corrugated
Corrugatedpaper paperandandpaperboard,
paperboard,ininrolls rollsororsheets
sheets 480810
480810
780
780 Sack
Sackkraft
kraftpaper,
paper,creped
crepedororcrinkled,
crinkled,ininrollsrollsororsheets
sheets 480820
480820
781
781 Kraft
Kraftpaper,
paper,creped
crepedororcrinkled,
crinkled,(excl.
(excl.sack),
sack),ininrolls
rollsororsheets
sheets 480830
480830
782
782 Other
Other 480890
480890
783
783 Carbon
Carbonororsimilar
similarcopying
copyingpapers,
papers,ininrolls
rollsororsheets
sheets 480910
480910
784
784 Self-copy
Self-copypaper,
paper,ininrolls
rollsororsheets
sheets 480920
480920
785
785 Copying
Copyingorortransfer
transferpapers,
papers,nes,nes,ininrolls
rollsororsheets
sheets 480990
480990
786
786 InInrolls:
rolls: 481013
481013
787
787 InInsheets
sheetswith
withone oneside
sidenotnotexceeding
exceeding435 435mm mmand andthetheother
otherside
sidenot
notexceeding
exceeding297297mmmminin 481014
481014
the
theunfolded
unfoldedstate:state:
788
788 Other
Other: : 481019
481019
789
789 Light-weight
Light-weightcoated coatedpaper
paper 481022
481022
790
790 Paper...
Paper...forforwriting,
writing,etc,etc,>10%
>10%mechanical
mechanicalfibres,fibres,coated...
coated... 481029
481029
791
791 Kraft
Kraftpaper...,
paper...,bleached,
bleached,>95% >95%chemical
chemicalfibres,
fibres,=<150g/m2,
=<150g/m2,coated...
coated... 481031
481031
792
792 Kraft
Kraftpaper...,
paper...,bleached,
bleached,>95% >95%chemical
chemicalfibres,
fibres,>150g/m2,
>150g/m2,coated...
coated... 481032
481032
793
793 Kraft
Kraftpaper
paperand andpaperboard,
paperboard,coated...,
coated...,nes nes 481039
481039
794
794 Multi-ply
Multi-ply 481092
481092
795
795 Paper
Paperand andpaperboard,
paperboard,coated coatedwithwithkaolin,
kaolin,etc,etc,nes
nes 481099
481099
796
796 Carbon
Carbonororsimilar
similarcopying
copyingpapers
papers 481610
481610
7373
73
Institute
Institute
of Policy
Policy Studies
Studies
Studies
of Sri
of Sri of
Lanka Sri
Lanka Lanka
S. S.
NoNo Description
Description HSHS
Code
Code
797
797 Envelopes
Envelopes of of
paper
paper or or paperboard
paperboard 481710
481710
798
798 Letter
Letter
cards,
cards, plain
plain postcards
postcards andand correspondence
correspondence cards
cardsof of
paper...
paper... 481720
481720
799
799 Boxes,
Boxes,etc,etc,
of of
paper
paper or or paperboard
paperboard containing
containing paper
paper stationery
stationery 481730
481730
800
800 Toilet
Toilet
paper:
paper: 481810
481810
801
801 Handkerchiefs
Handkerchiefs and and cleansing
cleansing or or
facial
facialtissues
tissues of ofpaper...
paper... 481820
481820
802
802 Tablecloths
Tablecloths and andserviettes
serviettes of of
paper
paper 481830
481830
803
803 sanitary
sanitary towels
towels && tampons,
tampons, napkins
napkins && napkin
napkin liners
liners forfor
babies
babies&& similar
similar
sanitary
sanitary
articles
articles 481840
481840
804
804 Cartons,
Cartons, boxes
boxes and and cases,
cases, of of
corrugated
corrugated paper
paper or orpaperboard
paperboard 481910
481910
805
805 Folding
Folding cartons,
cartons, boxes
boxes and andcases,
cases, of of
non-corrugated
non-corrugated paper
paper or or
paperboard
paperboard 481920
481920
806
806 Sacks
Sacksandand bags,
bags,having
having a base
a base of ofa width
a width of of>=40cm
>=40cm of of
paper,
paper,paperboard
paperboard 481930
481930
807
807 Other
Othersacks
sacks andand bags,
bags, including
including cones:
cones: 481940
481940
808
808 Packing
Packing containers,
containers, including
including record
record sleeves,
sleeves, of ofpaper...,
paper...,nesnes 481950
481950
809
809 BoxBox
files,
files,
letter
lettertrays,
trays, storage
storage boxes,
boxes, etc,etc,
of of
paper
paper 481960
481960
810
810 Registers,
Registers, account
account books,
books, order
order and and receipt
receipt books,
books, of of
paper,
paper,paperboard
paperboard 482010
482010
811
811 Exercise-books
Exercise-books 482020
482020
812
812 Binders,
Binders, (other
(other than
than book book covers),
covers), folders
folders andand filefile
covers
covers of of
paper
paper or or
paperboard
paperboard 482030
482030
813
813 Manifold
Manifold business
business formsforms andand interleaved
interleaved carbon
carbon setssets 482040
482040
814
814 Albums
Albums forforstamps
stamps or or forforcollections
collections of of
paper
paperboard 482050
482050
815
815 Blotting
Blottingpads,
pads, bookbook covers
covers andand other
other articles
articles of of
stationery
stationery of of
paper...
paper... 482090
482090
816
816 Paper
Paperor orpaperboard
paperboard labels
labelsof of
allall
kinds,
kinds, whether
whether or ornotnotprinted.
printed. 482100
482100
817
817 Printed
Printed paper
paperboard labels
labels of of
allall
kindskinds 482110
482110
818
818 Paper
Paperor orpaperboard
paperboard labels
labelsof of
allall
kinds
kinds (excl.
(excl.printed)
printed) 482190
482190
819
819 Self-adhesive
Self-adhesive 482312
482312
820
820 Gummed
Gummed or oradhesive
adhesive paperpaper (excl.
(excl.self-adhesive),
self-adhesive), in in
strips
strips
or or
rolls
rolls 482319
482319
821
821 Filter
Filter
paper
paper andand paperboard:
paperboard: 482320
482320
822
822 Rolls,
Rolls,
sheets
sheets andand dials,
dials, printed
printed forforself-recording
self-recording apparatus
apparatus 482340
482340
823
823 Trays,
Trays,dishes,
dishes, plates
plates and and cups,
cups, etc,etc,
of of
paper
paper or or
paperboard
paperboard 482360
482360
824
824 Moulded
Moulded or or
pressed
pressed articles
articlesof of
paper
paper pulp
pulp 482370
482370
825
825 Other
Other 482390
482390
826
826 Stamped
Stamped Envelops
Envelops 490700
490700
827
827 Printed
Printed or or
illustrated
illustrated postcards;
postcards; printed
printed cards
cards bearing
bearing greetings,
greetings, etcetc 490900
490900
828
828 Calendars
Calendars of ofanyanykind,
kind, printed,
printed, including
including calendar
calendar blocks
blocks 491000
491000
829
829 Trade
Tradeadvertising
advertising material,
material, commercial
commercial catalogues
catalogues and andthethe
like:
like: 491110
491110
830
830 Pictures,
Pictures, designs
designs and and photographs:
photographs: 491191
491191
831
831 Other:
Other: 491199
491199
832
832 Raw:
Raw: 530511
530511
833
833 Other
Other: : 530519
530519
834
834 RawRawalbaca
albaca fibres
fibres 530521
530521
835
835 Processed
Processed abaca
abaca fibres;
fibres; tow,tow,noils
noilsand andwaste
waste of of
these
these fibres
fibres 530529
530529
836
836 Other
Other: : 530590
530590
837
837 Sanitary
Sanitary towels
towels and and tampons,
tampons, napkins,
napkins, etc,etc,
of of
textile
textile material
material wadding
wadding 560110
560110
838
838 Twine,
Twine, cordage,
cordage, roperope and and cables,
cables, of of
jutejute
or orother
other textile
textilebast
bast
fibres
fibres 560710
560710
839
839 Binder
Binderor orbaler
balertwine
twine of ofsisal,
sisal,
etc,etc,
of of
thethegenus
genus agave
agave 560721
560721
840
840 other
other 560729
560729
841
841 Binder
Binderor orbaler
balertwine
twine of ofpolyethylene
polyethylene or or
polypropylene
polypropylene 560741
560741
842
842 Other
Other 560749
560749
843
843 OfOfother
othersynthetic
synthetic fabres:
fabres: 560750
560750
844
844 Other
Other 560790
560790
845
845 Made
Made upup fishing
fishing netsnets of ofman-made
man-made textile
textilematerials
materials 560811
560811
7474
74
India-Sri
India-Sri
Lanka
India-Sri
Lanka
Lanka
Free
FreeFree
Trade
Trade
Trade
Agreement
Agreement
Agreement
S. No
S. No Description
Description HSHS
Code
Code
846846 Knotted
Knotted netting
netting of man-made
of man-made textile
textile
materials
materials (excl.
(excl.
fishing
fishing nets) nets) 560819
560819
847847 Knotted
Knotted netting
netting of twine,
of twine, cordage
cordage or rope
or rope of textile
of textilematerials,
materials, nesnes 560890
560890
848848 Articles
Articlesof yarn,
of yarn, strip,
strip,
etc,etc,
twine,
twine, cordage,
cordage, rope ropeor cables,
or cables, nesnes 560900
560900
849849 Cotton
Cotton gauzegauze (excl.
(excl.
narrow
narrow fabrics)
fabrics) 580310
580310
850850 Gauze
Gauze of other
of other textiles
textiles(excl.
(excl.
narrownarrow fabrics)
fabrics) 580390
580390
851851 Textile
Textilefabrics
fabricsimpregnated...
impregnated... with with
polyvinyl
polyvinyl chloride
chloride 590310
590310
852852 Waterproof
Waterproof footwear
footwear incorporating
incorporating a protective
a protective metal
metal toe-cap...
toe-cap... 640110
640110
853853 Waterproof
Waterproof footwear
footwear covering
covering thetheknee...
knee... 640191
640191
854854 Waterproof
Waterproof footwear
footwear covering
covering thetheankleanklebutbut notnotthetheknee knee 640192
640192
855855 Waterproof
Waterproof footwear
footwear (not(not covering
covering thetheankle)
ankle) 640199
640199
856856 Ski-boots,
Ski-boots, cross-country
cross-country ski ski
footwear
footwear andand snowboard
snowboard boots,
boots,of rubber
of rubberor plastics
or plastics 640212
640212
857857 Sport
Sport
footwear,
footwear, nes,nes,of rubber
of rubber or plastics
or plastics 640219
640219
858858 footwear
footwear with with
upperupper straps
strapsor thongs
or thongs assembled
assembled to the
to thesolesole
by by meansmeans
of plugs
of plugs 640220
640220
859859 Footwear,
Footwear, with withmetalmetaltoe-cap,
toe-cap, of rubber
or plastics 640230
640230
860860 Footwear,
Footwear, nes,nes,covering
covering thethe ankle ankle
of rubber
or plastics 640291
640291
861861 Footwear,
Footwear, nes,nes,notnotcovering
covering thethe ankle,
ankle,
of rubber
or plastics 640299
640299
862862 Ski-boots,...snowboard
Ski-boots,...snowboard boots,with
boots,with rubber,
rubber, plastics,
plastics,
leather...
leather... soles,soles,
& leather
& leather
uppers
uppers 640312
640312
863863 Sports
Sportsfootwear,
footwear, with with
rubber,
rubber, plastics,
plastics,leather...soles,
leather...soles, leather
leather uppersuppers 640319
640319
864864 footwear
footwear with with
outerouter
soles soles
of leather
of leather andand uppers
uppers which
which consist
consist of leather
of leather
straps....
straps.... 640320
640320
865865 Footwear
Footwear with witha wood
a wood base, base,
no no innerinner
solessoles
or caps,
or caps,leather
leather uppersuppers 640330
640330
866866 Footwear,
Footwear, with witha metal
a metal toe-cap,
toe-cap, leather
leatheruppersuppers 640340
640340
867867 Footwear
Footwear with withleather
leathersoles soles
andand uppers,
uppers, covering
covering thethe ankleankle 640351
640351
868868 Footwear
leathersoles soles
andand uppers,
uppers, notnot covering
covering thetheankle ankle 640359
640359
869869 Footwear
Footwear with withrubber...
rubber... solessolesandand leather
leather uppers,
uppers, covering
covering thethe ankle
ankle 640391
640391
870870 Footwear
Footwear with withrubber...
rubber... soles,
soles,
leather
leatheruppers,
uppers, notnotcovering
covering thethe ankle
ankle 640399
640399
871871 Training
Training shoes,
shoes,etc,etc,
with withrubber
rubber or plastic
or plastic solessoles
andand textile
textile
uppersuppers 640411
640411
872872 Sports
Sportsfootwear,
footwear, with with
rubberrubber or plastic
or plastic solessoles
andand textile
textileuppers
uppers 640419
640419
873873 Footwear
leatheror composition
or composition leather
leather solessoles
andand textile
textileuppers
uppers 640420
640420
874874 Footwear,
Footwear, nes,nes,with with
leather
leather or composition
or composition leather
leatheruppers
uppers 640510
640510
875875 withwith
uppers
uppers of textile
of textilematerials
materials 640520
640520
876876 Footwear,
Footwear, nesnes 640590
640590
877877 Uppers
Uppers andand partspartsthereof
thereof (excl.
(excl.
stiffeners)
stiffeners) 640610
640610
878878 Outer
Outersolessoles
andand heelsheelsof rubber
or plastics 640620
640620
879879 Wooden
Wooden partspartsof footwear
of footwear 640691
640691
880880 Non-wood
Non-wood partsparts
of footwear
of footwear (excl.(excl.
outeroutersolessoles
andand heelsheels
of plastics/rubber
of plastics/rubber or uppers)
or uppers) 640699
640699
881881 Garden
Garden or similar
or similar umbrellas
umbrellas 660110
660110
882882 Umbrellas
Umbrellas andand sunsun umbrellas,
umbrellas, having
having a telescopic
a telescopic shaftshaft 660191
660191
883883 Umbrellas
Umbrellas andand sunsun umbrellas,
umbrellas, nesnes 660199
660199
884884 Setts,
Setts,
curbstones
curbstones andand flagstones,
flagstones, of natural
of natural stone stone
(except
(except slate)
slate) 680100
680100
885885 tiles,cubes
tiles,cubes andand similar
similararticles,whether
articles,whether or not
or notrectangular
rectangular ............ 680210
680210
886886 marble,travertine
marble,travertine andand alabaster
alabaster 680221
680221
887887 Other
Othercalcareous
calcareous stone,
stone,nes,nes,cut/sawn,
cut/sawn, with withflat/even
flat/even surface
surface 680222
680222
888888 Granite,
Granite, cut/sawn,
cut/sawn, with withflat/even
flat/even surface
surface 680223
680223
889889 Monumental/building
Monumental/building stone,stone,nes,nes,cut/sawn,
cut/sawn, with with
flat/even
flat/even surface
surface 680229
680229
890890 marble,travertine
marble,travertine andand alabaster
alabaster 680291
680291
891891 Calcareous
Calcareous stonestone(excl.
(excl.
marble,
marble, travertine
travertine andand alabaster),
alabaster), workedworked 680292
680292
892892 Worked
Worked granite
granite 680293
680293
893893 Other
OtherStone:
Stone: 680299
680299
894894 Worked
Worked slateslate
andand articles
articlesof slate
of slate or ofor agglomerated
of agglomerated slateslate 680300
680300
75 75
75
Institute
Institute
Institute
of ofofPolicy
PolicyPolicy Studies
Studies
Studies
of of
SriSri of
Lanka Sri
Lanka Lanka
S.S.
NoNo Description
Description HS
HSCode
Code
895
895 Natural
Natural oror artificial
artificial abrasive
abrasive powder/grain,
powder/grain, onontextile
textile fabric
fabric 680510
680510
896
896 Natural
artificial abrasive
powder/grain, ononpaper/paperboard
paper/paperboard 680520
680520
897
897 Natural
artificial abrasive
powder/grain, onona base
a base ofofmaterials,
materials, nes
nes 680530
680530
898
898 Corrugated
Corrugated sheets
sheets ofofasbestos-cement,
asbestos-cement, ofofcellulose
cellulose fibre-cement,
fibre-cement, etcetc 681110
681110
899
899 Sheets,(excl.corrugated)
Sheets,(excl.corrugated) panels....
panels.... ofof
asbestos-cement,
asbestos-cement, ofof cellulose
cellulose fibre-cement,
fibre-cement, etcetc 681120
681120
900
900 Ceramic
Ceramic building
building bricks
bricks 690410
690410
901
901 Ceramic
Ceramic flooring
flooring blocks,
blocks, support
support ororfiller
filler
tiles
tiles
andand the
the like
like 690490
690490
902
902 Tiles,
Tiles,
cubes
cubes and
and similar
similar articles,
articles, whether
whether orornotnotrectangular,
rectangular, thethelargest
largest surface
surface
area
areaofof 690710
690710
which
which is is
capable
capable ofofbeing
being enclosed
enclosed inina square
a square thetheside
side ofofwhich
which is is
less
lessthan
than
7 cm:
7 cm:
903
903 Other:
Other: 690790
690790
904
904 Tiles,
Tiles,
cubes
cubes and
and similar
similar articles,
articles, whether
whether orornotnotrectangular,
rectangular, thethelargest
largest surface
surface
area
areaofof 690810
690810
which
which is is
capable
capable ofofbeing
being enclosed
enclosed inina square
a square thetheside
side ofofwhich
which is is
less
less
than
than7 cm:
7 cm:
905
905 Other:
Other: 690890
690890
906
906 OfOfporcelain
porcelain oror china:
china: 691010
691010
907
907 Other:
Other: 691090
691090
908
908 Tableware
Tableware andand kitchenware,
kitchenware, ofof porcelain
porcelain ororchina
china 691110
691110
909
909 Household
Household andand toilet
toiletarticles,
articles, nes,
nes,ofof
porcelain
porcelain ororchina
china 691190
691190
910
910 Ceramic
Ceramic tableware,
tableware, kitchenware,
kitchenware, other
other household
household articles
articles and
and toilet
toiletarticles,
articles,other
otherthan
thanofof 691200
691200
porcelain
porcelain ororchina:
china:
911
911 Statuettes
Statuettes andand other
other ornamental
ornamental articles
articles ofofporcelain
porcelain oror china
china 691310
691310
912
912 Other:
Other: 691390
691390
913
913 OfOfporcelain
porcelain oror china:
china: 691410
691410
914
914 Other:
Other: 691490
691490
915
915 Rear-view
Rear-view mirrors
mirrors forforvehicles,
vehicles, ofof
glass
glass 700910
700910
916
916 Unframed
Unframed glass
glass mirrors
mirrors (excl.
(excl.rear-view
rear-view forfor
vehicles)
vehicles) 700991
700991
917
917 Framed
Framed glass
glass mirrors
mirrors (excl.
(excl. rear-view
rear-view forfor
vehicles)
vehicles) 700992
700992
918
918 Glass
Glassampoules
ampoules 701010
701010
919
919 Stoppers,
Stoppers, lids
lidsandand other
other closures
closures ofof
glass
glass 701020
701020
920
920 Other
Other 701090
701090
921
921 glasses
glassesforfor corrective
corrective spectacles
spectacles 701510
701510
922
922 Clock
Clock ororwatch
watch glasses,
glasses, glass
glass forfor
non-corrective
non-corrective spectacles,
spectacles, etc,
etc,now
now 701590
701590
923
923 Articles
Articlesofof goldsmiths'
goldsmiths' ororsilversmiths'
silversmiths' wares
wares ofofsilver
silver 711411
711411
924
924 Articles
Articlesofof goldsmiths'
goldsmiths' ororsilversmiths'
silversmiths' wares
wares ofofprecious
precious metals,
metals, nesnes 711419
711419
925
925 Articles
Articlesofof goldsmiths'...
goldsmiths'... wares
wares ofofbase
base metal
metal clad
clad with
with precious
precious metal
metal 711420
711420
926
926 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 721041
721041
927
927 Other
Other 721049
721049
928
928 Plated
Platedoror coated
coated with
with tin:
tin: 721210
721210
929
929 Electrolytically
Electrolytically plated
plated ororcoated
coated with
with zinc:
zinc: 721220
721220
930
930 Flat-rolled
Flat-rolled iron/steel,
iron/steel, width
width <600mm,
<600mm, plated
plated ororcoated
coated with
with zinc
zinc(excl.
(excl.electro-plated)
electro-plated) 721230
721230
Containing
Containing indentations,
indentations, ribs,
ribs,
grooves
grooves ororother
other deformations
deformations produced
produced during
duringthe
therolling
rolling
931
931 process:
process: 721310
721310
932
932 Forged:
Forged: 721410
721410
Containing
Containing indentations,
indentations, ribs,
ribs,
grooves
grooves ororother
other deformations
deformations produced
produced during
duringthe
therolling
rolling
933
933 process
process oror twisted
twisted after
after rolling:
rolling: 721420
721420
934
934 Bars
Barsand
and rods
rods ofoffree-cutting
free-cutting steel,
steel,hot-rolled,
hot-rolled, hot-drawn
hot-drawn oror
hot-extruded....,
hot-extruded...., nes
nes 721430
721430
935
935 OfOfrectangular
rectangular (other
(other than
than square)
square) cross-section:
cross-section: 721491
721491
936
936 Iron/steel
Iron/steel bars
bars andand rods,
rods, hot-rolled,
hot-rolled, hot-drawn
hot-drawn ororhothotextruded,
extruded, nes
nes 721499
721499
937
937 LLsections
sections ofofiron/steel,
iron/steel, hot-rolled...,
hot-rolled..., <80mm
<80mm high
high 721621
721621
938
938 bridges
bridges and and bridge
bridge sections
sections 730810
730810
7676
76
India-Sri
India-Sri Lanka
India-Sri
Lanka FreeFree
Lanka Free Trade
Trade
Trade Agreement
Agreement
Agreement
S. No
S. No Description
Description HS HS
Code
Code
939 939 Towers
Towers andand latticelattice
mastsmasts
of iron
of iron
or steel
or steel 730820
730820
940 940 Doors,
Doors,
window-frames
window-frames andand thresholds
thresholdsfor doors
for doorsof iron
of iron
or steel
or steel 730830
730830
941 941 Structures
Structures andand parts parts
of structures,
of structures, nes,nes,
of iron
of iron
or steel
or steel 730890
730890
942 942 Reservoirs,
Reservoirs, tanks, tanks,vatsvats
andand similar
similar
containers
containers for any
for anymaterial
material
.........
......... 730900
730900
943 943 Other:
Other: 731029
731029
944 944 Stainless
Stainless
steelsteelwoven woven clothcloth
endless
endlessbands
bands
for machinery
for machinery 731412
731412
945 945 Woven
Woven cloth cloth
of stainless
of stainlesssteelsteel
(excl.
(excl.
endless
endlessbandsbands
for machinery)
for machinery) 731414
731414
946 946 WireWire
iron/steel
iron/steel grill....fencing,
grill....fencing,welded
weldedat intersection,
at intersection, mesh>=100cm2,
mesh>=100cm2, X-section
X-section
>=3mm
>=3mm 731420
731420
947 947 Iron/steel
Iron/steelgrill, grill,
nettingnetting
& fencing,
& fencing, welded
at intersection,plated
plated
or coated
or coated
withwith
zinczinc 731431
731431
948 948 Iron/steel
Iron/steelgrill, grill,
nettingnetting
& fencing,
& fencing, welded
at intersection,nes nes 731439
731439
949 949 Iron/steel
Iron/steelcloth, cloth,
grill,grill,
netting
netting
& fencing,
& fencing,nes,nes,
plated
plated
or coated
or coated
withwith zinczinc 731441
731441
950 950 Iron/steel
grill,grill,
netting
netting
& fencing,
& fencing,nes,nes,
coated
coated
withwith
plastics
plastics 731442
731442
951 951 Iron/steel
grill,grill,
netting
netting
& fencing,
& fencing,nes,nes, 731449
731449
952 952 Expanded
Expanded metal metal of iron
of iron
or steel
or steel 731450
731450
953 953 Nails,
Nails,
tacks,tacks,
drawingdrawing pins,pins,
corrugated
corrugated nails...
nails...
of iron
of iron
or steel
or steel 731700
731700
954 954 Coach
Coachscrewsscrews of ironof iron
or steel
or steel 731811
731811
955 955 WoodWoodscrewsscrews (excl.(excl.
coachcoach
screws)
screws)
of iron
of iron
or steel
or steel 731812
731812
956 956 Screw
Screw
hooks hooks andand screwscrew
rings rings
of iron
of iron
or steel
or steel 731813
731813
957 957 Self-tapping
Self-tapping screws screws
of iron
of iron
or steel
or steel 731814
731814
958 958 other
other
srews srewsandand bolts,whether
bolts,whether or not
or not
withwiththeirtheir
nutsnuts
or washers
or washers 731815
731815
959 959 NutsNuts
of iron
of ironor steel
or steel 731816
731816
960 960 Threaded
Threaded articles,
articles,nes,nes,
of iron
of iron
or steel
or steel 731819
731819
961 961 Spring
Spring
washers
washers andand otherother
locklock
washers
washers 731821
731821
962 962 Washers,
Washers, nes nes 731822
731822
963 963 Rivets
Rivets 731823
731823
964 964 Cotters
Cotters
andand cotter-pins
cotter-pins 731824
731824
965 965 Non-threaded
Non-threaded articles,
articles,
nes,nes,
of iron
of iron
or steel
or steel 731829
731829
966 966 Knitting
Knittingneedles,
needles, bodkins,
bodkins, crochet
crochet
hooks,
hooks,
etc, etc,
of iron
of iron
or steel
or steel 731990
731990
967 967 Leaf-springs
Leaf-springs andand leavesleaves
therefor,
therefor,
of iron
of iron
or steel
or steel 732010
732010
968 968 Radiators,
Radiators, not not electrically
electrically
heated,
heated,
andandparts
parts
thereof
thereof
of cast
of cast
ironiron 732211
732211
969 969 Radiators,
Radiators, not not electrically
electrically
heated,
heated,
andandparts
parts
thereof
thereof
of iron
of iron
or steel
or steel 732219
732219
970 970 Air Air
heaters/hot
heaters/hot air distributors...,
air distributors..., nes nes
(non-electric)
(non-electric) of iron/steel
of iron/steel 732290
732290
971 971 WireWire
of refined
of refined copper,
copper,maximum
maximum cross-sectional
cross-sectional dimension
dimension=<6mm =<6mm 740819
740819
972 972 Stranded
Stranded wire, wire,
cables...
cables...
of copper,
of copper,not not
electrically
electricallyinsulated
insulated 741300
741300
973 973 Nails
Nails
andand tacks, tacks,drawing
drawing pins,pins,
staples,
staples,
etc, etc,
of copper
of copper
or partly
or partly
coppercopper 741510
741510
974 974 Washers
Washers of copper
of copper 741521
741521
975 975 Non-threaded
Non-threaded articles
articles
suchsuchas rivets,
as rivets,
cotters,
cotters,
cotter-pins...
cotter-pins...
of copper
of copper 741529
741529
976 976 Screws;
Screws;bolts bolts
andand nuts: nuts: 741533
741533
977 977 Threaded
Threaded articles
articlesof copper,
of copper, nes nes 741539
741539
978 978 Pot Pot
scourers
scourers andand scouring
scouring or polishing
or polishing pads,pads,
gloves
gloves
andandthe the
like,like,
of copper
of copper 741811
741811
979 979 Table,
Table,
kitchen
kitchen or other
or other
household
household articles
articles
andand parts
parts
thereof,
thereof,
of copper
of copper 741819
741819
980 980 Sanitary
Sanitaryware wareandand partsparts
thereof
thereof
of copper
of copper 741820
741820
981 981 Chain
Chain
andand parts parts
thereof
thereofof copper
of copper 741910
741910
982 982 Cast,
Cast,
moulded,
moulded, stamped
stamped or forged
or forged
articles
articles
of copper
of copper 741991
741991
983 983 Other:
Other: 741999
741999
984 984 Of aluminium,
Of aluminium, not notalloyed
alloyed 760410
760410
985 985 Hollow
Hollow profiles:
profiles: 760421
760421
986 986 WireWire
of aluminium,
of aluminium, not not
alloyed,
alloyed,
maximum
maximum cross-sectional
cross-sectionaldimension
dimension =<7mm
=<7mm 760519
760519
987 987 NotNot
backedbacked : Other: Other 760719
760719
77 77
77
Institute
Institute
of Policy
of Policy
Studies
Studies
of Sri
of Lanka
Sri Lanka
S. No
S. No Description
Description HS HS
Code
Code
988 988 Backed:

Backed: 760720
760720
989 989 Of aluminium,
Of aluminium, not notalloyed
alloyed 760810
760810
990 990 Doors,
Doors,
windows
windows andand their their
framesframes
andand thresholds,
thresholds, of aluminium
of aluminium 761010
761010
991 991 Aluminium
Aluminium structure
structure andand parts parts
of structures...,
of structures...,nes nes 761090
761090
992 992 Collapsible
Collapsible tubular
tubular containers
containers of aluminium,
of aluminium, (excl.
(excl.
for gas)
for gas)
<300<300
l l 761210
761210
993 993 Other:
Other: 761290
761290
994 994 Cables...
Cables...
of aluminium,
of aluminium, withwith steelsteel
core, core,
not not
electically
electicallyinsulated
insulated 761410
761410
995 995 Stranded
Stranded wire, wire,
cables...
cables...
of aluminium
of aluminium alloys,
alloys,
not not
electrically
electrically
insulated
insulated 761490
761490
996 996 Other:
Other: 761519
761519
997 997 Sanitary
Sanitaryware wareandand parts parts
thereof
thereofof aluminium
of aluminium 761520
761520
998 998 Nails,
Nails,
tacks,
tacks,
staples,
staples,
screws,
screws, bolts,bolts,
nuts...
nuts...
of aluminium
of aluminium 761610
761610
999 999 Cloth,
Cloth,
grill,
grill,
netting
nettingandand fencing,
fencing,of aluminium
of aluminium wire: wire: 761691
761691
10001000 Other:
Other: 761699
761699
10011001 Spades
Spadesandand shovels
shovels 820110
820110
10021002 Forks
Forks 820120
820120
10031003 Mattocks,
Mattocks, picks,picks,
hoeshoesandand rakes:rakes: 820130
820130
10041004 Axes,
Axes,
bill bill
hooks hooksandand similar
similar hewing
hewing tools tools 820140
820140
10051005 Secateurs
Secateursandand similar
similarone-handed
one-handed pruners
prunersandandshearsshears
(incl.
(incl.
poultry
poultry
shears)
shears) 820150
820150
10061006 Hedge
Hedgeshears,
shears,
two-handed
two-handed pruning
pruning shearsshears
andand similar
similartwo-handed
two-handed shears
shears 820160
820160
10071007 Scythes...
Scythes...
timbertimberwedgeswedges andand otherother
agricultural/forestry
agricultural/forestry hand hand
tools
tools 820190
820190
10081008 Hand-operated
Hand-operated machanical
machanical appliances,
appliances, =<10kg,
=<10kg, used used
for food
for foodor drink
or drink 821000
821000
10091009 SetsSets
of assorted
of assorted knives,
knives,nes nes 821110
821110
10101010 Table
Table
kniveskniveswithwithfixed fixed
bladesblades 821191
821191
10111011 Knives
Knives
withwith fixed fixed
bladesblades(excl. (excl.
table table
knives)
knives) 821192
821192
10121012 Knives(excl.
Knives(excl. withwithfixed fixed
blades)
blades) 821193
821193
10131013 Blades
Blades
for knives
for knives (excl.(excl.
those thoseof 82.08)
of 82.08) 821194
821194
10141014 Knife
Knife
handles
handles of base
of base
metal metal 821195
821195
10151015 Razors
Razors
(non-electric)
(non-electric) 821210
821210
10161016 Safety
Safety
razor razor
blades,
blades,including
including razorrazor
blade blade
blanks
blanksin strips:
in strips: 821220
821220
10171017 Parts
Parts
of razors,
of razors,nes nes 821290
821290
10181018 Paper
Paper
knives,
knives,letterletter
openers,
openers, erasing
erasingknives,
knives,
pencil
pencil
sharpeners...
sharpeners... 821410
821410
10191019 Manicure
Manicure or pedicure
or pedicure setssets
andand instruments
instruments (incl.
(incl.
nailnail
files)
files) 821420
821420
10201020 Other
Other
articles
articles
of cutlery
of cutlery 821490
821490
10211021 SetsSets
of spoons,
of spoons, forks,forks,
etc (one
etc (oneor more
or more platedplated
withwith
precious
preciousmetal)
metal) 821510
821510
10221022 SetsSets
of assorted
of assorted spoons,
spoons, forks,forks,
etc...etc...
(excl.(excl.
plated)
plated) 821520
821520
10231023 Spoons,
Spoons,forks...
forks...
or similar
or similar tableware,
tableware, platedplated
withwithprecious
precious metal
metal 821591
821591
10241024 Spoons,
Spoons,forks,
forks,
ladles,
ladles,
skimmers...
skimmers... or similar
or similar tableware,
tableware, nes nes 821599
821599
10251025 Hinges:
Hinges: 830210
830210
10261026 Mountings,
Mountings, fittings,
fittings,etc, etc,
for buildings,
for buildings, of base
of base
metal,
metal,
nes nes 830241
830241
10271027 Mountings,
fittings,etc, etc,
for furniture,
for furniture, of base
of base
metal,
metal,
nes nes 830242
830242
10281028 Mountings,
fittings,etc, etc,
for doors,
for doors, staircases,
staircases,of base
of base
metalmetal 830249
830249
10291029 Hat-racks,
Hat-racks, hat-pegs,
hat-pegs, brackets
brackets andandsimilar
similar
fixtures
fixtures
of base
of base
metalmetal 830250
830250
10301030 Armoured
Armoured or reinforced
or reinforced safes, safes,
strong-boxes
strong-boxes andand doors...
doors...
of base
of base
metal
metal 830300
830300
10311031 Filing
Filing
cabinets,
cabinets, card-index
card-index cabinets...
cabinets...or desk
or desk
equipment
equipment of base
of base
metal
metal 830400
830400
10321032 Bells,
Bells,
gongsgongsandand the the
like:like: 830610
830610
10331033 Hooks,
Hooks,eyeseyesandand eyelets
eyeletsof base
of basemetalmetal 830810
830810
10341034 Tubular
Tubularor bifurcated
or bifurcated rivets rivets
of base
of base
metal metal 830820
830820
10351035 Clasps,
Clasps,
buckles...
buckles...beads beadsandspangles
andspangles of base
of base
metalmetal
(incl.
(incl.
parts)
parts) 830890
830890
10361036 Crown
Crowncorks corks
of base
of basemetal metal 830910
830910
78 78
78
India-Sri
India-Sri Lanka
India-Sri
Lanka FreeFree
Lanka Free Trade
Trade
Trade Agreement
Agreement
Agreement
S. No
S. No Description
Description HS HS
Code
Code
10371037 Other:
Other: 830990
830990
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 831000
831000
symbols,
symbols, of base
of basemetal,metal,excluding
excluding those those
of heading
of heading94.05.
94.05.
10391039 other
other
rotary
rotary
positive
positive displacement
displacement pumps pumps 841360
841360
10401040 Other
Othercentrifugal
centrifugal pumps:pumps: 841370
841370
10411041 of liquid
of liquid
elevators
elevators 841392
841392
10421042 Other:
Other: 841459
841459
10431043 Window
Window or wall
or walltypes,types,
self-contained
self-contained or "split
or "split
system":
system": 841510
841510
10441044 of aof
kind
a kind
used used
for persons
for persons in motor
in motor vehicles
vehicles 841520
841520
10451045 Household
Household refrigerators,
refrigerators, nes nes 841829
841829
10461046 Freezers
Freezersof theof the
upright
upright type, type,
not notexceeding
exceeding 900 900
1 capacity:
1 capacity: 841840
841840
10471047 Compression
Compression typetype units units
whose whose condensers
condensers are are
heatheat
exchangers:
exchangers: 841861
841861
10481048 Other:
Other: 841869
841869
10491049 Furniture
Furniture designed
designed to receive
to receive refrigerating
refrigerating or freezing
or freezingequipment:
equipment: 841891
841891
10501050 For For
filtering
filtering
or purifying
or purifying water:water: 842121
842121
10511051 Machinery
Machinery andand apparatus
apparatus for filtering/purifying
for filtering/purifying beverages
beverages(excl.
(excl.
water)
water) 842122
842122
10521052 Oil Oil
or petrol-filters
or petrol-filters for internal
for internal combustion
combustion engines
engines 842123
842123
10531053 Intake
Intake
air filters
air filters
for internal
for internal combustion
combustion engines
engines 842131
842131
10541054 Personal
Personal weighing
weighing machines,
machines, including
including baby baby
scales;
scales;
household
householdscales:
scales: 842310
842310
10551055 FireFire
extinguishers
extinguishers 842410
842410
10561056 Agricultural
Agricultural or horticultural:
or horticultural: 842481
842481
10571057 Ploughs
Ploughs 843210
843210
10581058 DiscDisc
harrows
harrows 843221
843221
10591059 Harrows
Harrows (excl.
(excl.
discdischarrows),
harrows), scarifiers,
scarifiers,cultivators,
cultivators,
weeders
weedersandandhoeshoes 843229
843229
10601060 Seeders,
Seeders,planters
planters andand transplanters
transplanters 843230
843230
10611061 Manure
Manure spreaders
spreaders andand fertiliser
fertiliser
distributors
distributors 843240
843240
10621062 Parts:
Parts: 843290
843290
10631063 Mowers...,
Mowers..., powered,
powered, the the
cutting
cuttingdevicedevicerotating
rotating
in ain
horizontal
a horizontal
planeplane 843311
843311
10641064 Other,More
Other,More thanthan 10 years
10 years old old 843319
843319
10651065 Other
Othermowers,
mowers, including
including cuttercutter
barsbarsfor tractor
for tractor
mounting:
mounting: 843320
843320
10661066 Haymaking
Haymaking machinery
machinery 843330
843330
10671067 Straw
Strawor fodder
or fodder balersbalers
(incl.(incl.
pick-up
pick-upbalers)
balers) 843340
843340
10681068 Other,More
Other,More thanthan 10 years
10 years old old 843351
843351
10691069 Threshing
Threshing machinery
machinery for agricultural
for agricultural produce,
produce,
nes nes 843352
843352
10701070 RootRoot
or tuber
or tuber
harvesting
harvesting machines
machines 843353
843353
10711071 Harvesting
Harvesting machinery,
machinery, nes nes 843359
843359
10721072 Machines
Machines for cleaning,
for cleaning, sorting
sorting or grading
or grading eggs,eggs,
fruitfruit
or other
or other
produce
produce 843360
843360
10731073 parts
parts 843390
843390
10741074 Other
Othermachinery:
machinery: 843880
843880
10751075 Fully-automatic
Fully-automatic machines:
machines: 845011
845011
10761076 Other
Othermachines,
machines, withwith built-in
built-in
centrifugal
centrifugal drier:
drier: 845012
845012
10771077 Other:
Other: 845019
845019
10781078 Sewing
Sewing machines
machines of theof the
household
household type: type: 845210
845210
10791079 Furniture,
Furniture, basesbases
andand coverscoversfor sewing
for sewing machines
machines andand
parts
parts
thereof
thereof 845240
845240
10801080 Injection
Injection
or compression
or compression typetype mouldsmoulds for rubber
for rubberor plastics
or plastics 848071
848071
10811081 Moulds
Moulds for rubber
for rubber or plastics
or plastics (excl.(excl.
injection
injection
of compression)
of compression) 848079
848079
10821082 Of an
Of output
an output exceeding
exceeding 750 750W but W butnot not
exceeding
exceeding 75 kW:
75 kW: 850152
850152
10831083 Liquid
Liquiddielectric
dielectrictransformers,
transformers, powerpower handling
handlingcapacity
capacity
=<650kva
=<650kva 850421
850421
10841084 Transformers,
Transformers, nes,nes,power power handling
handling capacity
capacity
=<1kva
=<1kva 850431
850431
79 79
79
Institute
Institute
of Policy
of Policy
Studies
Studies
of Sri
of Lanka
Sri Lanka
S. No
S. No Description
Description HS HS
Code
Code
10851085 Transformers,
Transformers, nes,nes,
power powerhandling
handling
capacity
capacity
16-500kva
16-500kva 850433
850433
10861086 Manganese
Manganese dioxide:
dioxide: 850610
850610
10871087 lead-acid
lead-acid
of a of kind
a kind
usedusedfor strarting
for strarting
piston
piston
engines
engines 850710
850710
10881088 Electric
Electric
instantaneous
instantaneous or storage
or storage
waterwater
heaters
heaters
andand immersion
immersionheaters
heaters 851610
851610
10891089 Electric
Electric
storagestorage
heating
heating
radiators
radiators 851621
851621
10901090 Other:
Other: 851679
851679
10911091 Pocket-size
Pocket-size radio radio
cassette-players:
cassette-players: 852712
852712
10921092 Other
Other
apparatus
apparatus combined
combined withwithsound
soundrecording
recordingor reproducing
or reproducing apparatus:
apparatus: 852713
852713
10931093 Other:
Other: 852719
852719
10941094 Radio
Radio
receivers
receiversfor motor
for motor vehicles,
vehicles,
withwith
soundsound
...reproducing
...reproducing apparatus
apparatus 852721
852721
10951095 Radio
Radio
receivers
receiversfor motor
for motor vehicles,
vehicles,
nes nes 852729
852729
10961096 Radio
Radio
receivers,
receivers,nes,nes,
withwithsoundsound
recording/reproducing
recording/reproducing apparatus
apparatus 852731
852731
10971097 Radio
Radio
receivers,
receivers,nes,nes,
withwitha clock
a clock 852732
852732
10981098 Radio
Radio
receivers,
receivers,nes nes 852739
852739
10991099 Reception
Receptionapparatus
apparatus for radio-telephony
for radio-telephony or radio-telegraphy,
or radio-telegraphy, nes nes 852790
852790
11001100 Colour:
Colour: 852812
852812
11011101 Black
Black
andand white white
or other
or other
monochrome:
monochrome: 852813
852813
11021102 Video
Video
projectors
projectors 852830
852830
11031103 Fuses,
Fuses,
>1000>1000
V V 853510
853510
11041104 Lamp-holders:
Lamp-holders: 853661
853661
11051105 Plugs
Plugs
andandsockets,
sockets,
=<1000=<1000
V V 853669
853669
11061106 Boards...
Boards...
equipped
equipped withwithtwotwo or more
or more
apparatus
apparatusof 85.35
of 85.35
or 85.36,
or 85.36,
voltage
voltage
=<1000
=<1000
V V 853710
853710
11071107 Boards...
Boards...
equipped
equipped withwithtwotwo or more
or more
apparatus
apparatusof 85.35
of 85.35
or 85.36,
or 85.36,
voltage
voltage
>1000
>1000
V V 853720
853720
11081108 Parts
Parts
- Other
- Other 853890
853890
11091109 Filament
Filament
lamps lampsof a of
power
a power=<200w
=<200wandandof a of
voltage
a voltage>100v,>100v,
nes nes 853922
853922
11101110 Of copper:
Of copper: 854411
854411
11111111 Co-axial
Co-axial
cable cable
andand other other
co-axial
co-axial
electric
electric
conductors:
conductors: 854420
854420
11121112 Electric
Electric
conductors,
conductors, nes,nes,
for aforvoltage
a voltage
<=80<=80
V, not
V, not
fittedfitted
withwith
connectors
connectors 854449
854449
11131113 Electric
Electric
conductors,
conductors, nes,nes,
for aforvoltage
a voltage
>80 >80
V-<=1000
V-<=1000 V, fitted
V, fitted
withwith
connectors
connectors 854451
854451
11141114 up to
upfour
to four
cored cored
unarmoured
unarmoured wirewire
andand cablecable 854459
854459
11151115 Ceramic
Ceramic
electrical
electrical
insulators
insulators 854620
854620
11161116 Electrical
Electrical
insulators
insulators(excl.
(excl.
of glass
of glass
or ceramics)
or ceramics) 854690
854690
11171117 Insulating
Insulatingfittings
fittings
of ceramics
of ceramicsfor electrical
for electrical
machines...
machines... 854710
854710
11181118 Other
Other 854790
854790
11191119 Waste
Waste
andand scrap scrap
of primary
of primary cells,
cells,
primary
primarybatteries
batteries
andand electric
electric
accumulators;
accumulators;
spent
spent 854810
854810
primary
primary
cells, cells,
spent spent
primary
primary batteries
batteries
andandspentspent
electric
electric
accumulators:
accumulators:
11201120 WithWith
compression-ignition
compression-ignition internal
internal
combustion
combustion pistonpiston
engine
engine
(diesel
(diesel
or semi-diesel):
or semi-diesel): 870210
870210
11211121 Other:
Other: 870290
870290
11221122 Vehicles
Vehicles
for travelling
for travelling on snow;
on snow;golfgolf
cars,cars,
etc, etc,
withwith
engines
engines 870310
870310
11231123 Of cylinder
Of cylinder capacity
capacitynot not
exceeding
exceeding1,0001,000
cc: cc: 870321
870321
11241124 Of aOf
cylinder
a cylinder capacity
capacity
exceeding
exceeding1,0001,000
cc but
cc but
not not
exceeding
exceeding1,5001,500
cc: cc: 870322
870322
11251125 Of aOf
cylinder
a cylinder capacity
capacity
exceeding
exceeding1,5001,500
cc but
cc but
not not
exceeding
exceeding3,0003,000
cc: cc: 870323
870323
11261126 Of aOf
cylinder
a cylinder capacity
capacity
exceeding
exceeding3,0003,000
cc: cc: 870324
870324
11271127 Of aOf
cylinder
a cylinder capacity
capacity
not not
exceeding
exceeding1,5001,500
cc: cc: 870331
870331
11281128 Of aOf
cylinder
a cylinder capacity
capacity
exceeding
exceeding1,5001,500
cc but
cc but
not not
exceeding
exceeding2,5002,500
cc: cc: 870332
870332
11291129 Of aOf
cylinder
a cylinder capacity
capacity
exceeding
exceeding2,5002,500
cc: cc: 870333
870333
11301130 Other
Other
motor motor
vehicles
vehicles
for the
for transport
the transportof persons,
of persons,nes nes 870390
870390
11311131 g.v.w.
g.v.w.
not not
exceeding
exceeding 5 tonnes:
5 tonnes: 870421
870421
11321132 g.v.w.
g.v.w.
not not
exceeding
exceeding 5 tonnes:
5 tonnes: 870431
870431
80 80
80
India-Sri
India-Sri Lanka
India-Sri
Lanka FreeFree
Lanka Free
TradeTrade
Trade Agreement
Agreement
Agreement
S. No
S. No Description
Description HS Code
HS Code
11331133 MotorMotor
vehicles
vehiclesfor thefortransport
the transport of goods,
of goods,
nes nes 870490
870490
11341134 Chassis
Chassis
fittedfitted
withwith engines,
engines,
for theformotor
the motor
vehicles
vehicles
of heading
of heading87.0187.01
to 87.05:
to 87.05: 870600
870600
11351135 For the
Forvehicles
the vehicles of heading
of heading 87.03: 87.03: 870710
870710
11361136 Other:
Other: 870790
870790
11371137 Other:
Other: 870829
870829
11381138 RoadRoad
wheels wheelsand and partsparts
and and accessories
accessories
thereof:
thereof: 870870
870870
11391139 Radiators
Radiators 870891
870891
11401140 Silencers
Silencers
and and exhaustexhaust
pipespipes 870892
870892
11411141 Other:
Other: 870899
870899
11421142 Electrical
Electrical
vehicles,
vehicles,
not fitted
not fitted
withwithlifting...
lifting...
equipment
equipment 870911
870911
11431143 WorksWorks
trucks trucks
(excl.(excl.
electrical),
electrical),
not fitted
not fitted
withwith
lifting...
lifting...
equipment
equipment 870919
870919
11441144 PartsParts
of works
of works trucks trucks
of 87.09
of 87.09 870990
870990
11451145 Motorized
Motorized tanks tanks
and and
otherotherarmoured
armouredfighting
fighting
vehicles
vehicles
and and
partsparts
thereof
thereof 871000
871000
11461146 Bicycles
Bicycles
and and otherother
cyclescycles
(including
(includingdelivery
delivery
tricycles),
tricycles),
not motorised:
not motorised: 871200
871200
11471147 Frames
Frames
and and forks, forks,
and and
partspartsthereof:
thereof: 871491
871491
11481148 Saddles
Saddles
of cycles
of cycles 871495
871495
11491149 Other:
Other: 871499
871499
11501150 BabyBaby
carriages
carriagesand andpartspartsthereof
thereof 871500
871500
11511151 Trailers
Trailers
and and semi-trailers
semi-trailers of theofcaravan
the caravantype,type,
for housing
for housingor camping
or camping 871610
871610
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: 871620
871620
11531153 Tanker
Tanker
trailerstrailers
and andtanker tanker
semi-trailers:
semi-trailers: 871631
871631
11541154 Other:
Other: 871639
871639
11551155 OtherOther
trailers
trailers
and andsemi-trailers:
semi-trailers: 871640
871640
11561156 OtherOther
vehicles:
vehicles: 871680
871680
11571157 Fishing
Fishing
vessels;vessels;
factoryfactory
ships, ships,
etc, for
etc,processing/preserving
for processing/preserving fish fish 890200
890200
11581158 Inflatable
Inflatable
boatsboats and andotherother
vesselsvessels
for pleasure
for pleasureor sports
or sports 890310
890310
11591159 Sailboats
Sailboats
for pleasure
for pleasure or sports
or sports 890391
890391
11601160 Motorboats
Motorboats for pleasure
for pleasure or sports,
or sports,
otherother
thanthan
outboard
outboardmotorboats
motorboats 890392
890392
11611161 Vessels
Vessels
for pleasure
for pleasure or sports,
or sports,
nes; nes;
rowingrowing
boatsboats
and andcanoes
canoes 890399
890399
11621162 TugsTugs
and and pusher pusher
craft.craft. 890400
890400
11631163 Spectacle
Spectacle
lenses lenses
of glass
of glass 900140
900140
11641164 Spectacle
Spectacle
lenses lenses
of other
of othermaterials:
materials: 900150
900150
11651165 Frames
Frames
and and mountings
mountings for spectacles,
for spectacles,goggles
goggles
or theorlike,
the like,
of plastics
of plastics 900311
900311
11661166 Of other
Of other
materials:
materials: 900319
900319
11671167 Parts:
Parts: 900390
900390
11681168 Sunglasses
Sunglasses 900410
900410
11691169 Spectacles,
Spectacles,goggles goggles
and andthe like
the (excl.
like (excl.
sunglasses)
sunglasses) 900490
900490
11701170 OtherOther
drawing,
drawing, marking-out
marking-out or mathematical
or mathematical calculating
calculating
instruments:
instruments: 901720
901720
11711171 SeatsSeats
of a kind
of a kindusedused for motor
for motorvehicles:
vehicles: 940120
940120
11721172 Swivel
Swivel
seatsseats withwithvariable
variableheight height
adjustment:
adjustment: 940130
940130
11731173 SeatsSeats
otherotherthanthan garden garden
seatsseats
or camping
or camping equipment,
equipment, convertible
convertibleinto into
beds:beds: 940140
940140
11741174 SeatsSeats
of cane,
of cane,
osier,osier,
bamboo bamboo or similar
or similar
materials:
materials: 940150
940150
11751175 Upholstered:
Upholstered: 940161
940161
11761176 Other:
Other: 940169
940169
11771177 Upholstered:
Upholstered: 940171
940171
11781178 Other:
Other: 940179
940179
11791179 OtherOther
seats: seats: 940180
940180
11801180 PartsParts 940190
940190
11811181 MetalMetal
furniture
furniture of a kind
of a kind
usedused in offices:
in offices: 940310
940310
81 81
81
Institute
Institute
of Policy
of Policy
Studies
Studies
of Sri
of Lanka
Sri Lanka
S. No
S. No Description
Description HS HS
Code
Code
11821182 Other
Other
metal metal
furniture:
furniture: 940320
940320
11831183 Wooden
Wooden furniture
furniture of a of
kinda kind
usedusedin offices:
in offices: 940330
940330
11841184 Wooden
Wooden furniture
furniture of a of
kinda kind
usedusedin thein kitchen:
the kitchen: 940340
940340
11851185 Wooden
Wooden furniture
furniture of a of
kinda kind
usedusedin thein bedroom:
the bedroom: 940350
940350
11861186 Other
Other
woodenwooden furniture:
furniture: 940360
940360
11871187 Furniture
Furniture of plastics:
of plastics: 940370
940370
11881188 Furniture
Furniture of other
of other
materials,
materials, including
including cane,cane,
osier,osier,
bamboo
bambooor similar
or similar
materials:
materials: 940380
940380
11891189 Parts:
Parts: 940390
940390
11901190 Mattress
Mattresssupports:
supports: 940410
940410
11911191 Of cellular
Of cellular rubber
rubberor plastics,
or plastics,whether
whether or notor not
covered:
covered: 940421
940421
11921192 Of other
Of othermaterials:
materials: 940429
940429
11931193 Sleeping
Sleepingbags: bags: 940430
940430
11941194 Other:
Other: 940490
940490
11951195 Wheeled
Wheeled toystoys
designed
designedto betoridden
be ridden by children;
by children; dolls'
dolls'
carriages
carriages 950100
950100
11961196 dolls,
dolls,
whether
whether or not or not
dressed
dressed 950210
950210
11971197 Garments
Garments andand accessories,
accessories, footwear
footwearandand headgear
headgear for dolls
for dolls 950291
950291
11981198 Parts
Parts
andand accessories,
accessories,nes,nes,for dolls
for dolls 950299
950299
11991199 Brooms
Brooms andand brushes,
brushes,
consisting
consistingof twigs
of twigsor other
or other
vegetable
vegetablematerials
materials
bound
bound
together,
together, 960310
960310
withwith
or without
or without handles:
handles:
12001200 Tooth
Tooth
brushes
brushesincluding
including dental-plate
dental-plate brushes
brushes 960321
960321
12011201 Shaving,
Shaving,hair,hair,
nail,nail,
eyelash,
eyelash, toilet
toilet
brushes
brushes 960329
960329
12021202 Artists'
Artists'
brushes,
brushes,writing
writingbrushes
brushesandandsimilar
similar
brushes
brushes
for the
for application
the application
of cosmetics
of cosmetics 960330
960330
12031203 Paint,
Paint,
distemper,
distemper, varnish
varnishor similar
or similarbrushes;
brushes;paint paint
padspadsandand
rollers
rollers 960340
960340
12041204 Hand-operated
Hand-operated floorfloor
sweepers,
sweepers, mops, mops,feather
feather
dusters,
dusters,
etc, etc,
nes nes 960390
960390
12051205 HandHandsievessieves
andand hand hand
riddlesriddles 960400
960400
12061206 BallBall
pointpoint
pens: pens: 960810
960810
12071207 FeltFelt
tipped
tippedandand other other
porous-tipped
porous-tipped penspensandand markers:
markers: 960820
960820
12081208 Refills
Refills
for ball
for ball
point point
pens, pens,
comprising
comprising the ball
the ball
point point
andandink-reservoir:
ink-reservoir: 960860
960860
12091209 Other:
Other: 960899
960899
12101210 Pencils
Pencils
andand crayons,
crayons,withwithleadsleads
encased
encased in a in
rigid
a rigid
sheath:
sheath: 960910
960910
12111211 Pencil
Pencil
leads,leads,
black black
or coloured:
or coloured: 960920
960920
12121212 Crayons,
Crayons, nes;nes;
drawing
drawing charcoals
charcoals andandchalkschalks
(incl.(incl.
tailors'
tailors'
chalks)
chalks) 960990
960990
12131213 Date,
Date,
sealing
sealing
or numbering
or numbering stamps,
stamps,etc, etc,
for use
for use
in thein hand
the hand 961100
961100
12141214 Typewriter
Typewriter or similar
or similar
ribbons
ribbonsinked inked
or otherwise
or otherwise prepared
prepared 961210
961210
12151215 Ink-pads
Ink-pads 961220
961220
12161216 Combs,
Combs,hair-slides
hair-slidesandand the like
the like
of hard
of hard
rubberrubber
or plastics
or plastics 961511
961511
12171217 Combs,
Combs,hair-slides
hair-slidesandand the like
the like
of other
of other
materials,
materials,nes nes 961519
961519
12181218 Hairpins;
Hairpins; curling
curling
pins,pins,
curling
curling
grips,grips,
etc, etc,
andand parts parts
thereof
thereof 961590
961590
12191219 Scent
Scent
spraysspraysandand similar
similar
toilettoilet
sprays,
sprays,
andandmountsmounts andand heads
heads
therefor:
therefor: 961610
961610
12201220 Powder-puffs
Powder-puffs andand padspadsfor the
for application
the application of cosmetics,
of cosmetics, etc etc 961620
961620
82 82
82
India-Sri India-Sri
Lanka Free Trade
Lanka Agreement
Annex 4
India’s Revised Sensitive List FOR NLDCs under SAFTA
Sl. No. Heading, Sub- Description

Heading or Tariff
item to the First
Schedule
(1) (2) (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 0304 89 10 All Goods
16 0306 16 Prawns
17 0306 17 Prawns
18 0306 14 All Goods
20 0402 10 10 All Goods
22 0402 29 10 All Goods
23 0404 10 Whey powder
25 0405 90 10 All Goods
26 0405 90 20 All Goods
28 0506 10 19 Crushed bone
32 0703 10 10 Fresh onions
83
83

Heading or Tariff
item to the First
Schedule

35 0804 50 20 All Goods
All Goods
38 0808 10
42 0910 30 Turmeric, fresh or powder
45 1001 91 Wheat
46 1001 99 Wheat
52 1007 All Goods
56 1102 90 10 All Goods
58 1102 90 90 All Goods
61 1205 10 Rape Seeds
63 1206 All Goods
67 1507 10 All goods excluding palm nuts and kernels other than of seed
quality
84
84
India-Sri India-Sri
Lanka Free Trade Agreement

Heading or Tariff
item to the First
Schedule
68 1507 90 10 All Goods
70 1508 90 Edible grade groundnut oil
72 1511 90 Refined Palm Oil/Palmolein
76 1512 29 10 All Goods
91 1905 90 10 All Goods
92 2002 90 Tomato concentrate
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
Institute ofofPolicy
Policy Studies
Studies of SriofLanka
Sri Lanka

Heading or Tariff
item to the First
Schedule
105 2204 30 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
86
86
India-Sri India-Sri
Lanka Free Trade
Lanka Agreement

Heading or Tariff
item to the First
Schedule
142 2403 19 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 3004 20 All Goods
154 3006 10 Sterile absorbable surgical or dental yarn; sterile surgical or
dental adhesion barriers, whether or not absorbable.
155 3006 91 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 Citronella Oil (java type)
165 3301 Other Essential oils
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 3306 10 Toothpowder, toothpaste
175 3307 10 All Goods
87
87

Heading or Tariff
item to the First
Schedule
176 3307 30 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 3916 20 All Goods
192 3916 90 All Goods
193 3917 Artificial guts (sausage castings) of hardened protein or of
cellulosic materials.
194 3917 21 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
88
88
India-Sri India-Sri
Lanka Free Trade
Lanka Agreement

Heading or Tariff
item to the First
Schedule
211 3920 30 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

Heading or Tariff
item to the First
Schedule
248 3925 20 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 Retreaded tyres
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
90
90
India-Sri India-Sri
Lanka Free Trade
Lanka Agreement

Heading or Tariff
item to the First
Schedule
285 4601 29 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 4808 10 All Goods
296 4809 90 Carbon or similar copying paper
297 4811 10 All goods other than floor coverings on a base of paper or
paperboard, whether or not cut to size
298 4811 41 All goods other than gummed or adhesive paper in strips or
rolls
299 4811 49 All goods other than gummed or adhesive paper in strips or
rolls
300 4817 10 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 5407 72 All Goods
318 5407 74 All Goods
91
91

Heading or Tariff
item to the First
Schedule
319 5512 11 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 5516 42 All Goods
329 5701 10 All Goods
330 5701 90 Carpets and other floor coverings of jute and coir, knotted,
whether or not made up
331 5702 10 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
92
92
India-Sri India-Sri

Heading or Tariff
item to the First
Schedule
354 6104 42 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

Heading or Tariff
item to the First
Schedule
391 6114 90 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
94
94
India-Sri India-Sri

Heading or Tariff
item to the First
Schedule
428 6204 33 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

Heading or Tariff
item to the First
Schedule
465 6211 11 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
96
96
India-Sri India-Sri

Heading or Tariff
item to the First
Schedule
501 6403 91 Footwear made on a base or platform of wood, not having an
inner sole or protective metal toe-cap
502 6403 99 Footwear made on a base or platform of wood, not having an
inner sole or protective metal toe-cap
503 6404 11 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 Other ceramic articles
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
97
97
Institute
Policy Studies
Sri Lanka

Heading or Tariff
item to the First
Schedule
536 7210 49 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
98
98
India-Sri India-Sri
Lanka Free Trade
Lanka Agreement

Heading or Tariff
item to the First
Schedule
573 7408 11 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 8501 40 10 All Goods
585 8501 52 Electric Motor 1 HP to 10 HP - AC - excluding special types
586 8504 40 All Goods

587 8504 90 All Goods
588 8509 40 All Goods
589 8516 10 Storage water heaters/geysers upto100 litres capacity/ upto 3
KW
590 8516 29 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 8544 11 All Goods
602 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 8701 10 All Goods
606 8701 20 All Goods
99
99
Institute
Policy Studies
Sri Lanka

Heading or Tariff
item to the First
Schedule
607 8701 30 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
100
100
India-Sri FreeFree
Trade Agreement
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 Where individual service suppliers travel abroad on

persons temporary basis to work (e.g., doctors, accountants,
etc.)
101
101

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Handbook on the India-Sri Lanka Free Trade Agreement

High Commission of India, Colombo, Sri Lanka

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

Printed by Karunaratne & Sons (Pvt) Ltd.

India-Sri Lanka Free Trade Agreement

High Commission of India, Colombo, Sri Lanka

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

2. Rationale for a Bilateral FTA …………………………………………………….. 9

3. Scope of the ISFTA………………………………………………………………... 11

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

5. Way Forward towards Increased Integration………………………………….. 28

Agencies to Contact in Relation to the ISFTA ……………………………………... 30

List of References ……………………………………………………………………... 33

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 5: Four Modes of Service Supply……………………………………………101

India-Sri Lanka Free Trade Agreement

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

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

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

India-Sri Lanka Free Trade Agreement

Message from the High Commissioner of India in Sri Lanka

India-Sri Lanka Free Trade Agreement

Institute of Policy Studies of Sri Lanka

India-Sri Lanka Free Trade Agreement

Economic links between

India-Sri Lanka Free Trade Agreement

Institute of Policy Studies of Sri Lanka

3. Scope of the ISFTA

Institute of Policy Studies of Sri Lanka

11 NLDCs include Pakistan and Sri Lanka.