APPENDIX TABLESSri Lanka WT/TPR/S/128
Page 117
Table AII.1
Selected notifications by Sri Lanka under WTO Agreements, as at June 2003
WTO Agreement Description of requirement PeriodicityDocument symbol of most recent
notification
Anti-dumping (Article18.5) Laws and regulations Once by March 1995, then
changesG/ADP/N/1/LKA/1, 26 April 1995
Anti-dumping (Article 16.4) Anti-dumping actions taken Semi-annual G/ADP/N/59/Add.1, 19 April 2000
Anti-dumping (Article16.5) Notification of domestic procedures
and authorities competent to initiate
and conduct investigationsOnce, then changes n.a.
Agriculture (Article 10
and 18.2)Export subsidies (outlays and
quantities)Annual G/AG/N/LKA/1, 29 May 1999
Agriculture (Article 18.2) Domestic support Annual G/AG/N/ LKA/2, 26 May 1999
Agriculture (Article 18.2) Information on tariff quotas
administration (MA:1)Once, then changes n.a.
Agriculture (Article 18.2) Volume of imports under tariff quotas
(MA:2)Annual n.a.
Import Licensing Procedures
(Article 1.4(a) and 8.2(b))Laws and regulations relevant to
import licensingOnce, then changes G/LIC/N/1LKA/1, 20 May 2003
Import Licensing Procedures
(Article 5.1)Notification of licensing procedures
and changesWithin 60 days  of the
changes' publicationG/LIC/N/1/LKA/1, 20 May 2003
Import Licensing Procedures
(Article 7.3)Questionnaire; rules and information
concerning procedures for thesubmission of applicationsAnnual for questionnaire;
rules and information,once then changesG/LIC/N/3/LKA/1, 27 May 2003
GATT 1994
(Article XXVIII:5)Sri Lanka  reserved its right, under the
provisions of Article XXVIII, tomodify its Schedule.G/MA/51, 29 January 1997
Subsidies and Countervailing
Measures (Article 32.6)Laws and regulations Once by March 1995, then
changesG/SCM/N/1/LKA/1, 26 April 1995
Subsidies and Countervailing
Measures (Article 25.11)Countervailing duty actions taken Semi-annual and when
measure takenG/SCM/N/62/Add.1/Rev.1,
24 May 2001
Subsidies and CountervailingMeasures (Article 27.13)Privatization programmes Ad hoc
Subsidies and Countervailing
Measures (Article 25.1)Subsidies programmes Annual G/SCM/N/3/LKA,
17 January 1997 and
G/SCM/N/3/LKA/CORR/1,
18 February 1997
Subsidies and CountervailingMeasures (Article 25.12)Notification of domestic procedures
and authorities competent to initiate
and conduct investigationsOnce, then changes n.a.
Safeguards (Article 12.6) Laws and regulations Once by March 1995, then
changesG/SG/N/1/LKA/1, 27 April 1995
Safeguards (Article 12.1(a)) Initiation of investigation relating to
serious injury or threat thereofAd hoc n.a.
Safeguards (Article 12.1(b)) Finding of serious injury or threat
thereof caused by increased importsAd hoc n.a.
Safeguards Notification of termination of
safeguard investigationAd hoc n.a.
Safeguards (Article 12.1(c)) Decision to apply or extend a
safeguard measureAd hoc n.a.
Safeguards (Article 12.4) Notification of provisional safeguard
measuresAd hoc n.a.
Sanitary and Phytosanitary
Measures  (Article 7,
Annex B)Notification of changes in sanitary and
phytosanitary measuresAd hoc G/SPS/N/LKA/1, 19 July 2001
G/SPS/N/LKA/1/Corr.1,
3 October 2001
Technical Barriers to Trade(Article 15.2)Laws and regulations Once, then change G/TBT/2/Add.27,
8 November 1996
Table AII.1 (cont'd)WT/TPR/S/128 Trade Policy Review
Page 118
WTO Agreement Description of requirement PeriodicityDocument symbol of most recent
notification
Technical Barriers to Trade
(Article 10.6 )Information about Technical
Regulations, Standards and
Conformity Assessment ProceduresAd hoc G/TBT/N/LKA/series,
17-18 October 2001
G/TBT/Notif.00/series,29 May-26 September 2000
G/TBT/Notif.97.114,
14 April 1997
Textiles and Clothing
(Article 2.8 and 2:11)Notification of programmes of
integration12 months before their
coming into effectG/TMB/N/365/Rev.1,
16 February 2001
Textiles and Clothing(Article 2:7)Notification of full details of the
actions to be taken pursuant to article
2.6 (concerning the first phase of
integration)Not later than 60 days
following the date of entry
into force of the WTO
AgreementG/TMB/N/145/Corr.2,
18 September 1998
TRIMS (Article 6.2) Publications in which TRIMS may be
foundOnce, then changes G/TRIMS/N/2/Rev.8, 19 July 2000
TRIMS (Article 5.1) Investment Measures Once by March 1995, then
changesG/TRIMS/N/1/LKA/1,
31 March 2000
TRIPS (Article 63.2) Laws and regulations Once, then changes IP/N/1/LKA/L/1,
26 November 2001
IP/N/1/LKA/L/1/Add.1,
26 November 2001IP/N/1/LKA/I/1,
12 November 2001
IP/N/1/LKA/C/1/Add.1,26 November 2001
IP/N/1/LKA/L1,
26 November 2001IP/N/1/LKA/C/1,
12 November 2001
IP/N/1/LKA/1, 21 January 2003
TRIPS (Article 69) Contact points Once, then changes IP/N/3/Rev.6, 1March 2002
TRIPS (Article 4(d)) Notification of international
agreements related to the protection ofintellectual property and which
entered into force prior to the entryinto force of the WTO agreementAd hoc
GATS (Article III:3) Changes to laws and regulations
affecting servicesAd hoc S/C/N/167 and S/C/N/168,
27 August 2001
GATS (Article VIII:4) Monopolies and exclusive providers
of servicesAd hoc
n.a. Not applicable.
Source: WTO Central Registry of Notifications.Sri Lanka WT/TPR/S/128
Page 119
Table AIII.1
Goods subject to concessional duty rate or exempted from import duties
Description Approval agency
Concessional duty of 2.5%
Apparatus, drugs and chemicals for educational purposes or for research work Secretary to the Treasury
Machinery including ambulances, medical, surgical and dental equipment, instruments,
apparatus, accessories and parts for provision of Health ServicesSecretary to the Treasury
Unused postage and revenue stamps of current or new issue in Sri Lanka
Ingredients other than maize, lentils and rice, for the manufacture of animal and poultry food Secretary to the Treasury
Weapons, armaments, ancillary equipment, ammunition, explosives, vehicles and equipment
capable of being used by the armed forces and imported by the Service Commanders and the
Inspector General of Police for the purpose of national security as recommended by the
Secretary, Ministry of DefenceSecretary to the Treasury
Project related machinery, equipment, parts and inputs including raw material and accessories for
the textile and garments industrySecretary to the Treasury
Materials including chassis fitted with engines, imported for the manufacture/assembly of
tractors, lorries, trucks, refrigerated trucks and busesSecretary to the Treasury
Parts, components and accessories for the manufacture/assembly of machines for cleaning,
sorting or grading of seed, grain or dried legu minous vegetables, machinery used in the milling
industry or for the working of cereals or dried leguminous vegetablesSecretary to the Treasury
Raw materials, components, parts and accessories for the manufacture of fishing boats by
manufacturersSecretary to the Treasury
Greenhouses, poly-tunnels, sprinklers, drip irrigation systems, and netting for agriculture and
related activitiesSecretary to the Treasury
Raw materials, components, parts and accessories for the manufacture of energy-saving compact
lampsSecretary to the Treasury
Components for the local manufacture of milk chilling tanks and cold rooms Secretary to the Treasury
Multi-layered packaging material and packs consisting of laminates of paper, polyethylene film
and aluminium foil, used for packaging of milk, vegetable and fruit juicesSecretary to the Treasury
Goods exempted from import duties
Passengers' baggage Secretary to the Treasury
Films of educational, scientific or cultural character produced by the United Nations
Organization or any of its specialized agenciesSecretary of the Treasury
Temporary import of professional and scientific equipment and pedagogic material Secretary to the Treasury
Articles awarded abroad to any person for distinction in art, literature, science or sport, or for
public service, or otherwise as a record of meritorious achievement and conduct, imported by or
on behalf of that personSecretary to the Treasury
Raw materials for the manufacture of pharmaceuticals Secretary to the Treasury
Ayurveda, Siddha and Unani raw and prepared drugs and medicinal plants specified by
Notification published in Gazette  by the Director General of Customs in consultation with the
Secretary, Ministry of HealthSecretary to the Treasury
Homeopathic drugs recommended by the Homeopathic Council of Sri Lanka Secretary to the Treasury
Nutritional supplements for nesogastric tube feeding Secretary to the Treasury
Artificial limbs, crutches, hearing aids, accessories for hearing aids including batteries of a
voltage not exceeding 1.4 (meant for use in hearing aids as specified on their packing) and other
appliances worn or carried or implanted in the body to compensate for a defect or disabilitySecretary to the Treasury
Articles specially designed for the use of the deaf and the blind Secretary to the Treasury
Articles of foreign production upon which import duty had previously been paid, re-imported
subject to regulations made by the Director General of CustomsSecretary to the Treasury
Gifts given by persons or organizations from overseas for the relief of distress caused by natural
or other distressOrganizations to be approved by
the Secretary to the Treasury
Goods for display or use at exhibitions, fairs, meetings or similar events Secretary to the Treasury
Table AIII.1 (cont'd)WT/TPR/S/128 Trade Policy Review
Page 120
Description Approval agency
Capital and intermediate goods, and transport equipment for exclusive use of an industry that
exports and/or supplies to direct exporters 50% or more of its output, for use exclusively at the
place of productionTerms and conditions to be
approved by the Secretary to the
Treasury
Inputs (raw materials, components and parts) imported under inward processing scheme forexportTerms and conditions to be
approved by the Minister of
Finance
Ornamental fish for re-export under such terms and conditions approved by the Director General
of CustomsSecretary to the Treasury
Fish caught by fishing vessel operating from a Sri Lankan Port and duly registered at a Port of
Registry in Sri Lanka or issued with a landing permitMinistry of Fisheries
Ground equipment and technical supplies for use within the limits of an Airport in Sri Lanka in
connection with the establishment and maintenance of an International Air ServiceSecretary to the Treasury
Materials and parts for the fabrication of plant, machinery and equipment, to be used in an
industry that exports 50% or more of its outputTerms and conditions to be
approved by the Secretary to the
Treasury
Containers and accessories thereof, used for the safe carriage of goods Secretary to the Treasury
Products and preparations certified by the Ministry of Health and Indigenous Medicine as
registered as drugs under the Cosmetics Devices and Drugs ActSecretary to the Treasury
Personal items and samples in relation to business worth not more than SL Rs 10,000 – through
parcel post or courierTerms and conditions to be
approved by the Secretary to the
Treasury (Refer Annexe 2 D)
Source: Information provided by the Sri Lankan authorities, based on Revenue Protection Order No. 07/2002.Sri Lanka WT/TPR/S/128
Page 121
Table AIII.2
Import prohibitions or restrictions
Prohibitions
Any article bearing the imprint, affixation or inscription of a religious picture, religious name or emblem or title, whether a s a trade mark
or otherwise, if in the opinion of the Principal Collector of Cu stoms, such imprint, affixation or inscription on such article is derogatory
to any religious teacher or his teachings or is likely to wound the religious susceptibilities of the followers of the religion  with which
such picture, name emblem or title is associated.
Any book or pamphlet which in the opinion of the Principal Collector of Customs contains disparaging and insulting references t o any
religious teacher or his teachings.
Any newspaper, pamphlet, leaflet, book or picture containing matter calculated to acts punishable under section 120 of the Pena l Code.
Appliances (including pistols, pistol-pens, pistol-pencils hand grenades, cartridges, etc.) for discharging gas unless imported  by or on
behalf of Government.
Beedies and beedy tobacco except such as are imported under the authority of licence issued by the Principal Collector of Custo ms and
only through such ports and subject to such conditions as he may specify by notification published in the  Gazette .
Books wherein the copyright shall be first subsisting, first composed or written or printed in the United Kingdom, printed or r eprinted in
any other country and of which notice that copyright subsists shall have been given by the proprietor to the Commissioners of C ustoms,
London.
Chinese crackers which contain explosives of such composition, or  in such quantity, as in the opinion of the Collector of Custo ms
renders them dangerous.
Coin, namely false money or counterfeit sterling coin of the realm, or any money purporting to be such, not of the established standard in
weight or fineness.
Cotton, silk or other woven goods impressed with designs and imitations of currency notes, promissory notes or stock notes of t he
Government of Ceylon or of any other government.
Dummy firearms, toy pistols or other articles which in the opinio n of the Principal Collector of Customs are capable of being e asily
converted into lethal weapons.
Eggs, unless they are stamped indelibly with the name of the country of origin.
Fish, grain and other articles in a damaged, stinking or offensive condition, unfit for food and legitimate use, or likely to b reed sickness
or any contagious disorders.
Garmentsa
Indecent or obscene prints, paintings, books, cards, lithographs, photographs, engravings or any other indecent or obscene arti cles.
Japanese shaving brushes.
Lottery proposals, circulars or tickets
Mattur dhal (Lathyrus Sutivus) otherwise known as Kesari Dhal.
Meat (whether fresh or frozen) of the following description being meat derived from any warm-blooded animal if such is imported  for
human consumption:
(a) meat which consists of offal, scraps, trimmings and other pieces (with or without bone) of such shape or in such condition a s
to afford insufficient means of identification with a definite part of a carcass;
(b) meat comprising the wall of the thorax or abdomen from which there has been detached any part of the pleura or (except in
the case of meat derived from a pig) the peritoneum, other than a part necessarily removed in preparing the meat;
(c) meat from which a lymphatic gland (except a gland necessarily removed in preparing the meat) has been taken out;  and
(d) meat comprising the head of an animal from which the submaxillary gland has been removed.
Milk, condensed, containing less than 31 per centum of milk solids including less than 9 per centum of milk fat.
Narcotic drugsb
Parts of articles, viz.  Any distinct or separate part of any article not accompanied by the other part or all the other parts of such articles,
so as to be complete or perfect, if such articles are subject to duty according to the value thereof.
Road vehicles, and agricultural and construction machinery, more than ten years old.c
Sword-sticks or other articles which, in the opinion of the Prin cipal Collector of Customs, are so designed or constructed as t o disguise
the fact that they are capable of being used or adapted for use as knives or swords or other instruments for cutting or stabbin g.
The following goods, when they are consigned to any person other than a registered medical practitioner, a wholesale or retail chemist,
or a person who has obtained the written sanction required for the purposes of the proviso to section 3 of the Venereal Disease s
Ordinance:
(a) any medicine or medicaments for the prevention, cure, or relief of any venereal disease;
(b) any advertisement, notice, and bill or circular, recommending to the public such medicine or medicament;
(c) any label of any description designed or adaptable for use or capable of being used on any box, bottle, phial or other
receptacle or container for the purpose of conveying the information that any such medicine or medicament is containedtherein.
Table AIII.2 (cont'd)WT/TPR/S/128 Trade Policy Review
Page 122
Prohibitions
Walking-stick guns and every gun of any description which is so designed or constructed as to disguise the fact that it is a gu n.
Weapons, armaments, ancillary equipment, ammunition, explosives, vehicles and equipment capable of being used by the armed forc es,
except by licence from the Ministry.
Jewellery or articles made out of ivory, tortoise shell, elephant hair, ebony and other animal and plant product.d
a Products which are prohibited or restricted for import [Online].  Available at:  http://www.tradenetsl.lk/trade_info/annex1.ht ml
[29 October 2003].
b Products which are prohibited or restricted for import [Online].  Available at:  http://www.tradenetsl.lk/trade_info/annex1.ht ml
[29 October 2003].
c Ministry of Finance (2003), Budget Speech 2003  [Online].  Available at:  http://www.eureka.lk/fpea/pdf/2003/1.pdf
[17 February 2003].
d Sri Lanka Customs (undated b), Gem and Jewellery Imports and Exports .
Source: Weerasekera and Kanathalingam (2002), Customs Laws of Sri Lanka :  A Manual .Sri Lanka WT/TPR/S/128
Page 123
Table AIII.3
Investment incentives under the Board of Investment (BOI) regime, September 2003
Qualifying Criteria Incentives
Concessionary
income taxImport duty exemptionsExemption from
exchange
controlCategoryMinimum
investment
(US$)Minimum
export
requirement
(% of
output)Full tax
holidaya
10%, 15%, 20% Capital goodsRaw
material
Manufacture of non-traditional goods forexport including
deemed exports
c150,000 80 5 years 10% 2 years
15%  thereafter
20% n.a.YesYesbYes
Export-oriented
services150,000 70 5 years 10% 2 years
15% thereafter
20% n.a.YesYesbYes
Manufacture of
industrial tools and/or
machinery150,000 n.a. 5 years 10% 2 years
15% n.a.
20% thereafterYesdNo No
Small-scale
infrastructure
projectse500,000 n.a. 5 years 10% 2 years
15% n.a.20% thereafterYesdNo As determined
by the Board
IT and/or IT enabled
services (15
technically qualifiedpersons for IT
enabled services)gn.a n.a 3 years 10% 2 years
15% thereafter if
the industry isexport oriented20% thereafter ifthe industry isnot export
orientedYes
fNo Yes if export
more than 70%
of production
IT related traininginstitutes (min 300students in IT related
Training Institutes)n.a n.a 3 years 10% 2 years
15% thereafter ifthe industry isexport oriented20% thereafter ifthe industry is
not export
orientedYes No No
Regional operating
Headquartershn.a. 70% 3 years 10% 2 years
15% thereafter ifthe industry is
export oriented
20% thereafter ifthe industry isnot exportorientedYes No Yes
Any industrial,
agriculture,construction oreservice or any otherbusiness activityapproved by theBoard subject to theconcurrence of the
Minister5,000,000 n.a. 3 years 10% 2 years
15% thereafter ifthe industry isexport oriented20% thereafter ifthe industry isnot export
orientedYes
dNo As determined
by the Board
Research and
Developmenti50,000 n.a 5 years 10% n.a.
15% thereafter
20% n.a.YesdNo No
Agriculture and/or
agri-processing (other
than black tea)j10,000 n.a. 5 years 10% n.a.
15% thereafter20% n.a.Yes
(lifetime)No Yes if export
more than 70%of production
Table AIII.3 (cont'd)WT/TPR/S/128 Trade Policy Review
Page 124
Qualifying Criteria Incentives
Concessionary
income taxImport duty exemptionsExemption from
exchange
controlCategoryMinimum
investment
(US$)Minimum
export
requirement
(% of
output)Full tax
holidaya
10%, 15%, 20% Capital goodsRaw
material
Existing enterprisesundertaking anexpansion of its samelocation or new
location
l500,000 n.a.2 yearsk10% n.a.
15% thereafter20% n.a.Yes Yes Yes
Non-performing or
under-performing
enterprisesm10,000 Apply
accordingly3 years 10% n.a.
15% applyaccordingly20% apply
accordinglyApply
accordinglyApply
accordinglyAs determined
by the Board
Large-scale
new/existing projectsn12,500,000 Apply
accordingly5 years 10% n.a.
15% thereafter
20% n.a.YesdNo As determined
by the Board
25,000,000 Apply
accordingly8 years 10% n.a.
15% thereafter20% n.a.YesdNo As determined
by the Board
50,000,000 Apply
accordingly10 years 10% n.a.
15% thereafter20% n.a.YesdNo As determined
by the Board
Large-Scale
Infrastructure projects
Power generation,
transmission anddistribution10,000,000 None 6 years 10% n.a.
15% thereafter20% n.a.Yes
dNo As determined
by the Board
Development ofhighways, sea ports,airports, waterservices25,000,000 None 8 years 10% n.a.
15% thereafter20% n.a.Yes
dNo As determined
by the Board
Establishment of
Industrial Estates50,000,000 None 10 years 10% n.a.
15% thereafter
20% n.a.YesdNo As determined
by the Board
Any other
infrastructure projectsapproved by the
Board75,000,000 None 12 years 10% n.a.
15% thereafter
20% n.a.YesdNo As determined
by the Board
a The tax holiday period will start from the year the enterprise begins to make profits or not later than two years of the date of
commencement of commercial operations or production whichever is earlier, except for existing enterprises undertaking an
expansion of its same location or new location.
b On raw materials used to produce exports.
c Non-traditional goods include all goods other than black tea in bulk, crepe rubber, sheet rubber, scrap rubber, coconut oil,
desiccated coconuts (other than desiccated coconut manufacture using coconuts, coconut fibres or such other commodity as may
be determined by the Board).
d During the project establishment/implementation period
e Power generation, tourism and/or recreation, warehousing and/or cold storage, garbage collection and/or disposal, construction  of
houses (not less than 25 housing units in no more than 4 locations), construction of hospitals.
f If exports are less than 70% only during the project implementation period.
g IT enabled services includes call centre or contact centres, transcription (data entry), data centres, hosting centres, e-gove rnance,
related projects and any other related activity determined by the Board.
h Incentives to regional operating headquarters are available if two or more of the following services are provided to related
businesses established outside Sri Lanka:  administration, business and co-ordination;  sourcing of raw materials andcomponents, R&D services, technical support services, financial and treasury management; and marketing and sales promotion.
i Any systematic or intensive study carried out in the field of science or technology with the object of using the results to im prove
the production of materials, devices, products or process.
j Agriculture includes the cultivation of plants, animals husbandry and rearing and/or processing of fish, but it excludes proce ssing
of black tea and prawns.
k The tax holiday period will start from the date of expiry of the tax holiday of the existing company or from the date that
commercial operations of the expansion start.Sri Lanka WT/TPR/S/128
Page 125
l An existing enterprise which is engaged in the manufacture of non-traditional goods for export including deemed or export of
services as approved by the Board and investment should be made prior to 31 March 2004.
m A new or existing enterprise which is engaged in the manufacture of non-traditional goods for export including deemed or expor t
of services as approved by the Board of Investment.
n Projects relating to petroleum;  power generation and transmission;  development of highways, sea ports, airports, railway, wa ter
services, public transport;  agriculture and/or agri-processing services other than processing of black tea in bulk; and/or any  other
infrastructure project approved by the Board with the concurrence of the Minister.
Source: Board of Investment of Sri Lanka [http://www. boisrilanka.org/web/investinc_common.php?conID=1
[04 April 2003] and Advanced Technology Incentive Scheme [Online].  Available at:
http://www.gov.lk/imst/activities/advanced_technology/ index.html.WT/TPR/S/128 Trade Policy Review
Page 126
Table AIII.4
Investment incentives under the Inland Revenue Act
Category Qualifying Criteria Incentive:  Exemption from Income Tax
Companies engaged in agriculture, agri-
processing, industrial and machine tool
manufacturing, electronics;  the export ofnon-traditional goods;  and information
technologyA company incorporated on or after
1 April 2002;  or
a company incorporated as a new
undertaking prior to 1 April 2002;  or
a company incorporated after 1 April 2002
with a minimum investment of
Rs 2.5 millionFive years (from the year in which the
company starts making profits or no later
than two years from the date that thecompany starts operations whichever is
earlier)
Companies engaged in:
- manufacturing of ceramics, glassware
or other
- manufacture of rubber-based products
- any project engaged in light or heavy
engineering industries
- any project engaged in the provision of
refrigerated transport services or cold
room storage services
- Export Production Village companiesCompany must be incorporated on or after
1 April 2002;  or
a company incorporated as a new
undertaking prior to 1 April 2002;  or
a company incorporated after 1 April 2002
with a minimum investment of
Rs 2.5 million;  or
Company is an investment of more than
Rs 250 millionFive years (from the year in which the
company starts making profits or no laterthan two years from the date that the
company starts operations whichever is
earlier)
Companies engaged in infrastructuredevelopment projects:
- development of an airport, seaport,
highway or railway;
- development of an industrial park
- development of a warehouse or store
- provision of any sanitation facility or
solid waste management system
- power generation, transmission or
distribution
- development of water services
- urban housing or town centre
developmentCompany must be incorporated on or after
1 April 2002 with minimum investment of
Rs 1,000 millionRs 2,500 millionRs 5,000 millionRs 7,000 millionExemption period is for
6 years
8 years10 years12 years(from the year in which the company starts
making profits;  or no later than two years
from the date that the company starts
operations whichever is earlier)
Small-scale infrastructure facilities:
- generation of power
- tourism and recreation
- warehousing and cold storage
- garbage collection or disposal
- construction of houses
- construction of hospitalsCompany must be incorporated on or after
1 April 2002 with minimum investment of
Rs 10-50 million made within one year fromincorporationFive years (from the year in which the
company starts making profits;  or no later
than two years from the date that the
company starts operations whichever is
earlier)
Companies engaged in research and
developmentaThe company must be a new undertaking
and invest no less than Rs 2 million within
one year from incorporationFive years (from the year in which the
company starts making profits;  or no later
than two years from the date that the
company starts operations whichever is
earlier)
A company that acquires a non-performing or underperforming industryAcquisition must be completed and
operations commenced on or prior to
31 March 2004Three years (from the year in which the
company starts making profits;  or no later
than two years from the date that the
company starts operations whichever is
earlier)
Table AIII.4 (cont'd)Sri Lanka WT/TPR/S/128
Page 127
Category Qualifying Criteria Incentive:  Exemption from Income Tax
A company that manufactures non-
traditional export and expands its
operationA minimum of Rs 10-100 million must be
invested prior to 31 March 2004If the company is already subject to a tax
exemption the new exemption is fortwo years from the date of expiration of the
prior exemption;  or for two years from the
date that the expanded company starts
operations whichever is earlier
a Any systematic or intensive study carried out in the field of science and technology with the object of using results thereof for the
production or improvement of materials, devices, products, produce or process (other than quality control of products or routin e
testing, materials, devices, products, produce, research in human sciences, routine data collection, efficiency surveys or
management studies, market research and sale promotion).
Source: Government of Sri Lanka.WT/TPR/S/128 Trade Policy Review
Page 128
Table AIII.5
Privatization, 1995 to September 2003
Sector Company Divestiture Year of divestiture
Plantations Bogawantalawa Plantation Limited 51%
20% (IPO)19% (on CSE)1995
19951997
Kogatala Plantation Limited 51%
20% (IPO)1995
1995
Kegalle Plantation Limited 51%
20% (IPO)19% (on CSE)1995
19951997
Agalawatte Plantation Limited 51%
20% (IPO)19% (on CSE)1995
19951997
Kelani Valley Plantation Limited 51%
20% (IPO)
19% (on CSE)1995
1996
1997
Horana Plantation Limited 51%
20% (IPO)19% (on CSE)1995/6
19961997
Watawala Plantation Limited 51%
20% (IPO)19% (on CSE)1995/6
19981998
Maskeliya Plantation Limited 51%
20% (IPO)
19% (on CSE)1996
1998
1998
Madulsina Plantations Limited 51%
20% (IPO)1996
1998
Agrapatana Plantations Limited 51% 1996
Hapugastenna Plantations Limited 51%
20% (IPO)
8.2%1996
1998
2003
Balangoda Plantations Limited 51%
20% (IPO)19% (on CSE)1996
19981998
Uda Pussellawa Plantations Limited 51%
20% (IPO)
9.2%1996
1998
2003
Namunukula Plantations Limited 51%
20% (IPO)1997
1999
Maturata Plantations Limited 51% 1997
Malwatte Valley Plantations Limited 51%
20% (IPO)19%1997
20002002
Kahawatte Plantations Limited 51%
20% (IPO)1997
1998
Elpitiya Plantations Limited 51% 1997
Talawakelle Plantations Limited 51%
20% (IPO)19%1997
19992002
Pussellawa Plantations Limited 51% 1997
Manufacturing Statcon Rubber Co. Limited 55% (on CSE) 1995
Ceylon Steel Corporation Limited 90% (on tender) 1996
Lanka Salt Limited 90% (on tender) 1997
Puttalam Salt Limited 90% (on tender) 1997
Lanka Ceramic Limited 17.33% (on CSE) 1997
Mattegaema Textiles Mills Limited 100% (on tender) 1997
Lanka Loha Hardware Limited 100% (on tender) 1997
Table AIII.5 (cont'd)Sri Lanka WT/TPR/S/128
Page 129
Sector Company Divestiture Year of divestiture
Colombo Commercial Company Limited 90% (on tender) 1998
Ceylon Glass Company Limited 7.87% (on CSE) 1999
Bogala Graphite Lanka Limited 50.01% (on tender) 2000
Prima Ceylon Limited BOT to BOO 2001
Pelwatte Sugar Industries Limited 53.35% (on CSE) 2002
Sevenagala Sugar Industries Limited 90%(on tender 2002
Petroleum Colombo Gas Company Limiteda51% (on tender) 1995
Lanka Lubricants Limited 39% (IPO) 1996/7 and 2000
Lanka Marine Services Ltd. 90% (on tender) 2002
100 filling stations of the Ceylon Petroleum
Corporation2002
Financial Sector Capital Development and Investment Company
Limited39.7% (on CSE) 1995
National Development Bank 8.4%
9.7%1997
2003
National Insurance Corporation Limited 51% (on tender)
39% (on tender)2001
2002
Sri Lanka Insurance Corporation Limited 90%
10% (gift to employees)2003
Trading Orient Lanka Limited 60% (on tender)
37% (put option)1996
1998
Lanka Hydraulic Limited 45% 2000/2001
Agriculture Tea Small Holder Factories Limited 39% (on CSE 1996
Rejarata Agro Fertilizer Company Limited 90% (on tender) 1996
Hingurakgoda Seed Paddy Farm Sale of assets and lease
of land1998
Kantale Sugar Industries Limited Lease of part of the land 2000
Pelwehera Seed Paddy Farm Sale of assets and lease
of land2000
Pattipola Livestock Co. Ltd 90%  (on tender) 2001
Ambewela Livestock Co. Ltd 90% (on tender) 2001
Telecommunication
ServicesSri Lanka Telecom Limited 35% (on tender)
12% (IPO)1997
2002
Air Services Air Lanka Limitedb26% (1st tranche on
tender)
14% (2nd tranche ontender)1998
2001
a After its privatization the company was renamed Shell Gas Lanka Limited.b After its privatization the company was renamed SriLankan Airlines Limited.
Note: IPO – Initial Public Offer;  CSE – Colombo Stock Exchange;  BOO – Build-own-operate;  and BOT – Build-operate-transfer.
Source: Public Enterprises and Reform Commission of Sri Lanka [Online].  Available at:
http://www.perc.gov.lk/perc_table.pdf [7 April 2003].WT/TPR/S/128 Trade Policy Review
Page 130
Table AIV.1
Specific rates, as at March 2003
HS Code Description Specific duty rate
07019000 Potatoes, fresh or chilled:  other than seed Rs 20/kg.
07031001 Red onions Rs 5/kg.
07031002 B' onions Rs 6/kg.
07031003 Other onions Rs 6/kg.
07031009 Other Rs 6/kg.
07101001 Potatoes:  uncooked Rs 20/kg.
07101009 Potatoes:  cooked Rs 20/kg.
07119002 Onions Rs 6/kg.
07122000 Onions Rs 6/kg.
07133101 Green gram (moong) Rs 5/kg.
07133902 Cowpea Rs 5/kg.
07133903 T/Dhal (Cajanas Cajan) Rs 5/kg.
09042001 Fruit of the genus Capsicum or of the genus Pi menta, dried or crushed or ground:  chillies Rs 30/kg.
10061000 Rice in the husk (paddy or rough) Rs 5/kg.
10062000 Husked (brown) rice Rs 5/kg.
10063000 Semi-milled or wholly milled rice, whether or not polished or glazed Rs 5/kg.
10064000 Broken rice Rs 5/kg.
11023000 Rice flour Rs 7/kg.
17011100 Cane sugar Rs 3.50/kg.
17011200 Beet sugar Rs 3.50/kg.
17019901 White crystalline cane sugar Rs 3.50/kg.
17019902 White crystalline beet sugar Rs 3.50/kg.
17019903 Other sugar Rs 3.50/kg.
17029003 Sakkara, Jaggery Rs 3.5/kg.
21069009 Rs 550/litre
22030000 Beer made from malt Rs 75/litre
22041000 Sparkling wine Rs 175/litre
22042100 Other wine;  grape must with fermentation prevented or arrested by the addition of alcohol:
in containers holding 2 litres or lessRs 175/litre
22042900 Other wine;  grape must with fermentation prevented or arrested by the addition of alcohol:
other than in containers holding 2 litres or lessRs 175/litre
22043000 Other grape must Rs 175/litre
22051000 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances:  in
containers holding 2 litres or lessRs 175/litre
22059000 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances:  other
than in containers holding 2 litres or lessRs 175/litre
22060000 Other fermented beverages Rs 175/litre
22071000 Indentured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher Rs 40/litre
22072001 Ethyl alcohol and other spirits, denatured, of any strength:  spirits denatured in accordance
with regulations framed under the Excise OrdinanceRs 40/litre
22072009 Ethyl alcohol and other spirits, denatured, of any strength:  other Rs 40/litre
22082000 Spirits obtained by distilling grape wine or grape marc Rs 800/litre
22083000 Whiskies Rs 800/litre
22084001 Rum Rs 800/litre
22084002 Tafia Rs 800/litre
22085000 Gin and Geneva Rs 800/litre
Table AIV.1 (cont'd)Sri Lanka WT/TPR/S/128
Page 131
HS Code Description Specific duty rate
22086000 Vodka Rs 750/litre
22087000 Liqueurs and cordials Rs 750/litre
22089001 Coconut base arrack Rs 750/litre
22089009 Other Rs 750/litre
24021000 Cigarettes containing tobacco:  beedies Rs 1,370/litre nett
Source: Information supplied by the authorities of Sri Lanka.WT/TPR/S/128 Trade Policy Review
Page 132
Table AIV.2
WTO agricultural products subject to import licensing, as at March 2003
HS Code Description
01021000 Live bovine animals:  pure-bred breeding animals
01029000 Live bovine animals:  other than pure-bred breeding animals
01031000 Live swine:  pure-bred breeding animals
01039100 Live swine:  other than pure-bred breeding animals weighing less than 50 kg.
01039200 Live swine:  other than pure-bred breeding animals weighing 50 kg. or more
01041001 Live sheep:  pure-bred breeding animals
01041009 Live sheep:  other than pure-bred breeding animals
01042001 Live goats:  pure-bred breeding animals
01042009 Live goats:  other than pure-bred breeding animals
01061100 Other live animals:  primates
01061200 Other live animals:  whales, dolphins and porpoises
01061909 Other live animals:  other
01062001 Other live animals:  reptiles of a kind used for human food
01063101 Other live animals:  birds of prey of a kind used for human food
01063201 Other live animals:  psittaciformes:  of a kind used for human food
01063901 Other:  of a kind used for human food
01069001 Other live animals:
02011000 Meat of bovine animals, fresh or chilled:  carcasses and half-carcasses
02012000 Meat of bovine animals, fresh or chilled:  other cuts with bones in
02013000 Meat of bovine animals, fresh or chilled:  boneless
02021000 Meat of bovine animals, frozen:  carcasses and half-carcasses
02022000 Meat of bovine animals, frozen:  other cuts with bones in
02023000 Meat of bovine animals, frozen:  boneless
02041000 Carcasses and half-carcasses of lamb, fresh or chilled
02042100 Other meat of sheep, fresh or chilled:  carcasses and half-carcasses
02042200 Other meat of sheep, fresh or chilled:  other cuts with bone in
02042300 Other meat of sheep, fresh or chilled:  boneless
02043000 Carcasses and half-carcasses of lamb, frozen
02044100 Other meat of sheep, frozen:  carcasses and half-carcasses
02044200 Other meat of sheep, frozen:  other cuts with bone in
02044300 Other meat of sheep, frozen:  boneless
02045000 Meat of goats
02061000 Edible offal of bovine animals, fresh or chilled
02062100 Edible offal of bovine animals, frozen:  tongues
02062200 Edible offal of bovine animals, frozen:  livers
02062900 Edible offal of bovine animals, frozen:  other
02063000 Edible offal of swine: fresh or chilled
02064100 Edible offal of swine:  frozen:  livers
02064900 Edible offal of swine:  frozen:  other
02068000 Edible offal - other:  fresh or chilled
02069000 Edible offal -other:  frozen
02083000 Other meat and edible meat offal, fresh, chilled or frozen:  of primates
02084000 Other meat and edible meat offal, fresh, chilled or frozen:  of whales, dolphins and porpoises
02085000 Other meat and edible meat offal, fresh, chilled or frozen:  of reptiles
02089000 Other meat and edible meat offal, fresh, chilled or frozen:  other
02102000 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal:
meat of bovine animals
Table AIV.2 (cont'd)Sri Lanka WT/TPR/S/128
Page 133
HS Code Description
02109100 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal:  of
primates
02109200 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal:  of
whales, dolphins and porpoises
02109300 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal:  of
reptiles
02109900 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal:
other
05040000 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted,
in brine, dried or smoked
05061000 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or
degelatinized;  powder and waste of these products:  ossein and bones treated with acid
05069000 Bones and horn-cores, unworked,defatted, simply prepared (but not cut to shape), treated with acid or
degelatinized;  powder and waste of these products:  other than ossein and bones treated with acid
05100001 Ambergris, castoreum, civet and musk;  cantharides;  bile, whether or not dried; glands and other animal
products use in the preparation of pharmaceutical products:  ambergris
05100009 Ambergris, castoreum, civet and musk;  cantharides;  bile, whether or not dried; glands and other animal
products use in the preparation of pharmaceutical products:  other than ambergris
05111000 Animal products nes.:  bovine semen
05119900 Animal products nes.:  other
08013101 Cashew nuts: in shell:  fresh
08013109 Cashew nuts: in shell:  other
10051000 Maize (corn):  seed
10061000 Maize (corn):  other
15020001 Fats of bovine animals, sheep or goats, other than those of heading 1503
15020009 Fats of bovine animals, sheep or goats, other than those of heading 1503
15030000 Lard stearing, lard oil, oleostearin, etc.
16010000 Sausages and similar products, of meat, meat offal or blood;  food preparation based on these products
16021000 Other prepared or preserved meat, meat offal or blood:  homogenized preparations
16022000 Other prepared or preserved meat, meat offal or blood:  of liver of any animal
16023200 Other prepared or preserved meat, meat offa l or blood: of fowls of the species gallus domesticus
16023900 Other prepared or preserved meat, meat offal or blood: other poultry
16024900 Other prepared or preserved meat, meat offal or blood:  of swine - other including mixtures
16025000 Other prepared or preserved meat, meat offal or blood:  of bovine animals
16029000 Other prepared or preserved meat, meat offal or bl ood:  other including preparations of blood of any animal
17031000 Molasses resulting from the extraction or refining of sugar – cane molasses
17039000 Molasses resulting from the extraction or refining of sugar – other than cane molasses
21041000 Soups and broths and preparations therefor
21042000 Homogenized composite food preparations
22071000 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher
22072001 Ethyl alcohol and other spirits, denatured, of any strength:  spirits denatured in accordance with regulations
framed under the Excise Ordinance
22072002 Ethyl alcohol and other spirits, denatured, of any strength:  Spirits citronell imported for testing citronella oil;
industrial spirits imported for de-icing aircraft
22072009 Ethyl alcohol and other spirits, denatured, of any strength:   other
23011000 Flours, meals and pellets, of meat or meat offal; greaves
23091000 Dog or cat food, put up for retail sale
23099003 Poultry feed
23099009 Other feed
35030000 Gelatin sheets and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of
heading 35.01
Source: Information received from the authorities of Sri Lanka.WT/TPR/S/128 Trade Policy Review
Page 134
Table AIV.3
Applied tariff escalation and tariff ranges, 1998 and 2003(Per cent)
Tariff 2003b
ISIC Product and processingNumber of
linesaTariff 1998
averageAverage Range Standard
deviationCoefficient
of variation
Total  6,225 11.8 9.8 0-250 12.4 1.3
 - 1st stage of processing 804 16.1 12.4 0-75 10.7 0.9
 - semi-processed  1,933 7.2 4.4 0-25 6.0 1.4
 - fully processed  3,488 13.4 12.1 0-250 14.3 1.2
1 Agriculture
 - raw materials 428 21.8 16.7 0-75 11 0.7
2 Mining and quarrying
 - raw materials 107 6.9 5.3 0-25 4.4 0.8
311 Food products
 - 1st stage of processing  81 17.3 13.0 5-25 6.4 0.5
 - semi-processed  64 26.1 19.5 10-25 7.3 0.4
 - fully processed 295 27.7 21.3 2-25 6.4 0.3
312 Food manufacturing
 - 1st stage of processing  28 31.2 23.4 10-25 4.7 0.2
 - semi-processed 8 14.4 12.1 10-25 5.7 0.5
 - fully processed  46 19.0 14.2 2-25 10.2 0.7
313 Beverages
 - fully processed  30 20.0 18.0 5-25 9.2 0.5
314 Tobacco manufactures
 - fully processed  15 176.9 169.6 50-250 84.5 0.5
321 Textiles
 - 1st stage of processing  39 6.1 4.3 0-25 8.5 2.0
 - semi-processed 408 0.4 0.1 0-10 0.9 9.0
 - fully processed 273 11.9 8.7 0-25 5.2 0.6
322 Clothing
 - fully processed 141 11.8 11.3 0-25 5.3 0.5
323 Leather products
 - 1st stage of processing 1 20.0 10.0 10-10 0.0 -
 - semi-processed  36 17.4 12.1 10-25 5.3 0.4
 - fully processed  17 28.8 24.1 10-25 3.6 0.1
324 Footwear
 - fully processed  15 28.7 23.0 10-25 5.3 0.2
331 Wood products
 - 1st stage of processing 4 8.8 8.0 2-10 4.0 0.5
 - semi-processed  42 5.3 4.1 2-10 3.6 0.9
 - fully processed  31 24.3 20.9 2-25 7.2 0.3
332 Furniture except metal
 - fully processed  45 30.0 25.0 25-25 0.0 -
Table AIV.3 (cont'd)Sri Lanka WT/TPR/S/128
Page 135
Tariff 2003b
ISIC Product and processingNumber of
linesaTariff 1998
averageAverage Range Standard
deviationCoefficient
of variation
341 Paper products
 - 1st stage of processing  19 0.0 2.0 2-2 0.0 -
 - semi-processed  86 14.9 10.1 2-25 6.3 0.6
 - fully processed  42 18.5 16.3 2-25 8.2 0.5
342 Printing
 - fully processed  39 8.5 9.1 2-25 9.7 1.1
351 Industrial chemicals
 - 1st stage of processing  42 3.0 1.5 0-10 1.9 1.3
 - semi-processed 725 6.7 3.7 2-25 5.1 1.4
 - fully processed  17 4.7 5.8 2-25 8.4 1.4
352 Other chemicals
 - 1st stage of processing 4 15.0 10.0 10-10 0.0 -
 - semi-processed  75 11.9 5.2 0-25 4.5 0.9
 - fully processed 202 9.8 8.5 0-25 9.4 1.1
353 Petroleum refineries
 - 1st stage of processing 4 3.3 2.5 0-5 2.9 -
 - semi-processed 5 12.0 13.0 10-25 6.7 0.5
 - fully processed  21 13.8 5.5 0-20 6.6 1.2
354 Petroleum and coal products
 - 1st stage of processing 5 7.0 5.8 2-10 4.0 0.7
 - semi-processed 6 8.3 4.7 2-10 4.1 0.9
 - fully processed 4 7.5 6.0 2-10 4.6 0.8
355 Rubber products
 - 1st stage of processing 4 8.8 8.0 2-10 4.0 0.5
 - semi-processed  23 17.5 8.7 0-10 3.4 0.4
 - fully processed  62 19.6 17.8 2-25 8.8 0.5
356 Plastic products
 - semi-processed 1 30.0 25.0 25-25 0.0 -
 - fully processed  32 19.7 17.9 2-25 9.7 0.5
361 Pottery and china
 - fully processed  22 24.5 23.0 10-25 5.3 0.2
362 Glass and products
 - semi-processed  18 10.3 9.6 2-10 1.9 0.2
 - fully processed  54 15.3 12.6 2-25 9.4 0.7
369 Non-metallic mineral products
 - 1st stage of processing 5 1.0 1.0 0-5 2.2 2.2
 - semi-processed  16 6.8 6.2 2-15 4.8 0.8
 - fully processed  78 22.6 20.1 2-25 7.5 0.4
371 Iron and steel products
 - 1st stage of processing 9 5.0 2.0 2-2 0.0 -
 - semi-processed 231 8.4 6.5 2-25 5.3 0.8
 - fully processed  11 12.7 9.1 5-20 4.4 0.5
Table AIV.3 (cont'd)WT/TPR/S/128 Trade Policy Review
Page 136
Tariff 2003b
ISIC Product and processingNumber of
linesaTariff 1998
averageAverage Range Standard
deviationCoefficient
of variation
372 Non-ferrous metal
 - 1st stage of processing 9 5.0 2.0 2-25 0.0 -
 - semi-processed 180 5.2 3.0 0-25 4 1.3
 - fully processed 1 5.0 2.0 2-2 0.0 -
381 Metal products
 - semi-processed 5 6.0 5.4 2-10 2.9 0.5
 - fully processed 231 15.4 13.9 2-25 8.7 0.6
382 Non-electrical machinery
 - fully processed 633 5.7 6.0 2-25 5.3 0.9
383 Electrical machinery
 - fully processed 337 9.3 9.9 2-25 6.6 0.7
384 Transport equipment
 - fully processed 335 9.7 10.5 2-25 9.2 0.9
385 Professional and scientific
equipment
 - fully processed 234 6.4 6.5 0-25 5.5 0.8
390 Other manufactured products
 - 1st stage of processing  15 7.8 7.7 0-25 8.2 1.1
 - semi-processed 4 17.5 13.8 10-25 7.5 0.5
 - fully processed  22 16.6 14.0 0-25 8.6 0.6
410 Electrical energy
 - fully processed 1 5.0 5.0 5-5 0.0 -
a The number of lines corresponds to the 2003 tariff.bA s  a t  M a r c h .
Note: Excluding specific rates.  The ad valorem  part of alternate rates are taken into account for the calculations.  1998 tariff is based
on HS 96 and 2003 tariff is based on HS 02 nomenclature.
Source: WTO Secretariat calculations, based on data provided by the Sri Lankan authorities.Sri Lanka WT/TPR/S/128
Page 137
Table AIV.4
Sri Lanka's MFN tariff by ISIC category, 1998 and 2003
1998 2003a
No. of
linesAverage
tariffRange S.D.bNo. of
linesAverage
tariffRange S.D.b ISIC
Rev.2Product description
%%% %%%
1 Agriculture, hunting, forestry & fishing 383 21.8 0-75 15.4 428 16.7 0-75 11.0
111 Agricultural & livestock production 296 25.5 0-75 15.1 328 19.3 0-75 11.0
12 Forestry and logging 37 11.6 0-35 11.6 35 8.0 0-25 7.4
121 Forestry 29 14.5 0-35 11.4 27 9.4 0-25 7.7
122 Logging 8 1.3 0-10 3.5 8 3.0 2-10 2.8
130 Fishing 50 7.7 0-10 4.2 65 8.6 0-10 3.2
2 Mining and quarrying 107 6.9 0-30 5.1 107 5.3 0-25 4.4
21 Coal mining 4 5.0 5-5 0.0 4 2.0 2-2 0.0
22 Crude petroleum and natural gas prod. 4 10.0 0-30 13.5 5 2.0 2-2 0.0
23 Metal ore mining 25 5.0 5-5 0.0 25 2.0 2-2 0.0
29 Other mining 74 7.5 0-30 5.3 73 6.9 0-25 4.5
2901 Stone quarrying, clay and sand pits 36 8.5 5-30 4.4 36 8.2 2-25 4.0
2902 Chemical and fertilizer mineral mining 15 5.3 0-10 2.3 15 5.1 2-10 2.3
2903 Salt mining 1 30.0 30-30 0.0 1 25.0 25-25 0.0
2909 Mining and quarrying nes. 22 6.4 0-20 5.6 21 5.0 0-10 4.0
3 Manufacturing 5,527 11.2 0-250 14.0 5,689 9.3 0-250 12.4
3 - 31 - - Manufacturing (excl.food processing) 4,985 9.4 0-35 9.6 5,122 7.9 0-25 8.0
31 Manuf. of food, beverages and tobacco 542 28.8 0-250 29.3 567 23.2 2-250 28.6
311 Food products 418 25.5 0-35 11.1 440 19.6 2-25 7.2
3111 Slaughtering, prep., preserving meat 80 26.8 5-35 7.7 82 23.3 5-25 4.9
3112 Manufacture of dairy products 30 22.7 5-30 9.0 26 18.6 2-25 8.5
3113 Canning, preserving fruit & veget. 97 33.8 0-35 6.1 115 23.9 5-25 4.1
3114 Canning, preserving fish, crustacea, etc. 72 10.3 0-30 6.0 77 11.0 10-25 3.7
3115 Manuf. of veget. & animal oils & fats 59 25.1 10-35 11.4 62 16.0 10-25 6.5
3116 Grain mill products 45 29.4 5-35 10.4 41 19.7 5-25 7.8
3117 Manufacture of bakery products 11 28.2 10-30 6.0 12 23.8 10-25 4.3
3118 Sugar factories and refineries 9 26.0 10-30 8.9 11 22.5 10-25 6.1
3119 Manuf. of cocoa, chocolate, sugar
confectionery31.0 30-35 2.1 14 25.0 25-25 0.0
312 Other food products and animal feeds 80 23.0 0-35 12.6 82 17.2 2-25 9.4
3121 Food products n.e.s. 71 24.8 0-35 12.2 71 18.8 2-25 9.0
3122 Manufacture of prepared animal feeds 9 8.9 0-10 3.3 11 7.1 2-10 4.0
313 Beverages 30 20.0 5-30 11.6 30 18.0 5-25 9.2
3131 Distilling, rectifying, blending spirits 13 20.0 20-20 0.0 13 10.0 10-10 0.0
3132 Wine industries 10 10.0 10-10 0.0 8 10.0 10-10 0.0
3133 Malt liquors and malt 3 5.0 5-5 0.0 3 5.0 5-5 0.0
3134 Soft drinks, carbonated waters industries 4 30.0 30-30 0.0 6 25.0 25-25 0.0
314 Tobacco manufacturing 14 176.9 50-250 83.2 15 169.6 50-250 84.5
32 Textile, wearing apparel & leather
industries923 7.7 0-35 9.5 930 5.8 0-25 7.2
321 Textiles 704 5.3 0-35 8.5 720 3.6 0-25 5.6
3211 Spinning, weaving, finishing textiles 412 0.9 0-35 5.0 410 0.6 0-25 3.3
3212 Manuf. of textile goods excl. weaving
apparel66 9.0 0-10 2.9 63 9.0 0-10 3.0
3213 Knitting mills 138 8.5 0-10 3.6 161 7.1 0-10 4.5
Table AIV.4 (cont'd)WT/TPR/S/128 Trade Policy Review
Page 138
1998 2003a
No. of
linesAverage
tariffRange S.D.bNo. of
linesAverage
tariffRange S.D.b ISIC
Rev.2Product description
%%% %%%
3214 Manuf. of carpets and rugs 30 30.0 30-30 0.0 30 10.0 10-10 0.0
3215 Cordage, rope and twine industries 17 24.7 10-30 8.7 16 19.4 10-25 7.5
3219 Manuf. of textiles n.e.s. 41 6.3 0-30 7.3 40 0.6 0-25 4.0
322 Manuf. of wearing apparel, excl. footwear 144 11.8 0-30 6.6 141 11.3 0-25 5.3
323 Leather products, except footwear and
wearing apparel60 20.7 10-30 7.8 54 15.8 10-25 7.4
3231 Tanneries and leather finishing 37 15.9 10-20 5.0 32 10.0 10-10 0.0
3232 Fur dressing and dyeing industries 8 27.5 20-30 4.6 7 25.0 25-25 0.0
3233 Manuf. of leather prod. excl. footwear 15 28.7 10-30 5.2 15 24.0 10-25 3.9
324 Footwear, except vulcanized rubber or
plastic footwear15 28.7 10-30 5.2 15 23.0 10-25 5.3
33 Wood & wood products, inc. furniture 108 16.9 0-35 12.2 122 16.2 2-25 10.3
331 Wood & wood products, exl. furniture 84 13.2 0-35 11.3 77 11.1 2-25 9.7
3311 Sawmills and woodmills 55 8.5 0-30 8.9 51 7.4 2-25 7.9
3312 Wooden case containers, etc. 10 28.5 20-35 4.7 8 25.0 25-25 0.0
3319 Wood and cork products 19 18.4 0-30 11.1 18 15.3 2-25 9.3
332 Manuf. of furniture & fixtures, except
primarily of metal24 30.0 30-30 0.0 45 25.0 25-25 0.0
34 Paper, paper products, printing and
publishing208 13.2 0-30 10.7 186 10.5 2-25 8.3
341 Paper products 169 14.3 0-30 10.0 147 10.8 2-25 7.8
3411 Manufacture of pulp, paper, paperboard 110 12.5 0-30 9.9 89 8.3 2-25 6.8
3412 Manufacture of containers and boxes of
paper and paperboard12 21.7 0-30 11.1 11 18.8 2-25 8.9
3419 Manuf. of pulp, paper, paperboard n.e.s. 47 16.4 0-30 8.7 47 13.7 2-25 7.3
342 Printing, publishing & allied industries 39 8.5 0-30 12.5 39 9.1 2-25 9.7
35 Chemicals, petroleum, coal, rubber, plastics 1,172 8.6 0-30 8.7 1,232 5.9 0-25 7.5
351 Industrial chemicals 762 6.5 0-30 5.9 784 3.7 0-25 5.1
3511 Manuf. of basic industrial. chemicals excl.
fertilizer549 5.3 0-30 2.6 574 2.3 2-25 2.2
3512 Manufacture of fertilizer & pesticides 32 0.6 0-20 3.5 32 2.7 2-25 4.1
3513 Manuf. of resins, plastics and man-made
fibres181 11.1 0-30 9.7 178 8.2 0-25 8.3
352 Other chemicals, incl. pharmaceuticals 261 10.4 0-30 10.7 281 7.6 0-25 8.4
3521 Manuf. of paints, varnishes, lacquers 17 16.2 5-30 10.4 16 13.1 2-25 11.2
3522 Manufactures of drugs and medicines 81 1.3 0-20 3.0 94 1.6 0-10 1.5
3523 Manufactures of soaps, perfumes etc. 36 21.1 0-30 11.9 37 17.6 2-25 10.3
3529 Manuf. of chemical prod. n.e.s. 127 12.3 0-30 9.2 134 8.4 0-25 6.9
353 Petroleum refineries 25 12.2 0-30 8.2 30 6.4 0-25 6.9
354 Manuf. of misc. petroleum & coal prod. 15 7.7 5-20 4.2 15 5.4 2-10 4.0
355 Rubber products 74 18.4 0-30 10.8 89 15.0 0-25 8.7
3551 Tyre and tube industries 14 27.9 10-30 5.8 23 23.7 10-25 4.3
3559 Manuf. of rubber products n.e.s. 60 16.3 0-30 10.5 66 12.0 0-25 7.8
356 Manuf. of plastic products n.e.s. 35 20.0 0-30 11.9 33 18.1 2-25 9.6
36 Non-metallic mineral products except of
petroleum & coal205 17.8 0-30 11.1 193 15.7 0-25 9.2
361 Pottery and china 22 24.5 10-30 6.0 22 23.0 10-25 5.3
362 Manuf. of glass and glass products 78 14.1 0-30 10.3 72 11.8 2-25 8.2
Table AIV.4 (cont'd)Sri Lanka WT/TPR/S/128
Page 139
1998 2003a
No. of
linesAverage
tariffRange S.D.bNo. of
linesAverage
tariffRange S.D.b ISIC
Rev.2Product description
%%% %%%
369 Other non-metallic mineral products 105 19.2 0-30 11.5 99 16.9 0-25 9.4
3691 Manuf. of structural clay products 26 24.8 5-30 9.0 26 21.2 2-25 7.2
3692 Manufacture of cement, lime & plaster 10 7.8 5-10 2.5 10 8.7 2-15 4.4
3699 Manuf. of non-metallic mineral prod. n.e.s. 69 18.7 0-30 11.9 63 16.4 0-25 9.8
37 Basic metal industries 426 7.1 0-30 5.5 441 4.9 0-25 5.1
371 Iron and steel basic industries 253 8.5 0-30 5.4 251 6.5 2-25 5.3
372 Non-ferrous metal basic ind. 173 5.2 0-30 4.9 190 2.9 0-25 3.9
38 Fabricated metal products, machinery and
equipment1,693 8.5 0-30 9.0 1,775 8.7 0-25 7.4
381 Fabricated metal products, except
machinery and equipment231 15.2 0-30 10.4 236 13.7 2-25 8.7
3811 Manufacture of cutlery, hand tools, general
hardware75 11.7 0-30 8.8 75 11.0 2-25 7.6
3812 Manuf. of metal furniture and fixtures 9 26.1 5-30 8.6 12 21.7 5-25 7.8
3813 Manuf. of structural metal prod. 22 14.5 0-30 11.7 22 12.1 2-25 9.2
3819 Manuf. of fabricated metal prod. n.e.s. 125 16.6 0-30 10.5 127 14.8 2-25 8.7
382 Non-electrical machinery incl. computers 607 5.7 0-30 6.3 633 6.0 2-25 5.3
3821 Manuf. of engines and turbines 12 5.8 5-10 1.9 12 5.8 5-10 1.9
3822 Manuf. of agricultural machinery & equip. 42 6.3 0-20 6.5 43 6.3 2-10 4.0
3823 Manufacture of metal and wood working
machinery137 4.4 0-20 2.7 134 4.6 2-10 1.3
3824 Manufacture of special industrial
machinery and equipment167 3.5 0-30 3.8 162 4.1 2-25 2.8
3825 Manuf. of office, computing, accounting
machinery39 6.3 0-30 8.4 4 6.2 2-25 6.2
3829 Machinery & equip. excl. electrical n.e.s. 210 8.0 0-30 8.2 239 8.1 2-25 7.1
383 Electrical machinery apparatus, appliances
and supplies343 9.3 0-30 8.8 337 9.9 2-25 6.6
3831 Manufacture of electrical industrial
machinery and apparatus72 9.2 0-30 8.9 72 8.6 2-25 6.4
3832 Manufacture of radio, T.V. and
communications equipment156 7.2 0-30 7.3 153 7.3 2-25 3.8
3833 Manufacture of electrical appliances &
housewares26 11.7 5-30 5.8 26 19.6 10-25 3.1
3839 Manufacture of electrical apparatus &
supplies n.e.s.89 12.5 0-30 10.5 86 12.7 2-25 7.6
384 Transport equipment 281 9.7 0-30 11.1 335 10.5 2-25 9.2
3841 Shipbuilding and repairing 25 5.2 0-20 8.1 25 4.2 2-10 3.4
3842 Manufacture of railroad equipment 24 5.0 5-5 0.0 24 5.0 5-5 0.0
3843 Manufacture of motor vehicles 180 10.8 0-30 12.3 225 12.6 2-25 10.3
3844 Manuf. of motorcycles and bicycles 25 15.0 0-30 9.9 32 9.1 2-25 3.8
3845 Manufacture of aircraft 21 4.8 0-5 1.1 22 4.9 2-5 0.6
3849 Manufacture of transport equip. n.e.s. 6 10.8 0-30 12.0 7 9.1 2-25 7.9
385 Professional and scientific equipment 231 6.4 0-30 7.0 234 6.5 0-25 5.5
3851 Prof. scientific & measuring equip. n.e.s. 106 5.0 0-30 7.6 108 5.2 0-25 5.8
3852 Manuf. of photographic & optical goods 71 7.2 0-30 7.8 74 7.1 2-25 6.0
3853 Manufacture of watches and clocks 54 8.0 0-10 3.8 52 8.2 2-10 3.2
39 Other manufacturing industries 250 16.0 0-30 10.6 243 13.6 0-25 8.7
Table AIV.4 (cont'd)WT/TPR/S/128 Trade Policy Review
Page 140
1998 2003a
No. of
linesAverage
tariffRange S.D.bNo. of
linesAverage
tariffRange S.D.b ISIC
Rev.2Product description
%%% %%%
3901 Manuf. of jewellery and related articles 30 15.4 0-30 13.2 20 13.5 0-25 11.8
3902 Manufacture of musical instruments 24 10.0 10-10 0.0 24 10.0 10-10 0.0
3903 Manuf. of sporting and athletic goods 26 3.8 0-30 9.0 26 5.8 2-25 8.5
3909 Manufacturing industries n.e.s. 170 18.9 0-30 9.5 173 15.3 2-25 8.1
4 Electrical energy 1 5.0 5-5 5.0 1 5.0 5-5 0.0
aA s  a t  M a r c h .
b Standard deviation.
Note: Excluding specific rates.  The ad valorem  part of alternate rates are taken into account for the calculations.  1998 and 2001 tariffs
are based on HS 96 and 2003 tariff is based on HS 02 nomenclature.
Source: WTO Secretariat calculations, based on data provided by the Sri Lankan authorities.
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