APPENDIX TABLES Sri Lanka WT/TPR/S/237 
 Page 135 
 
 
Table AI.1 
Merchandise exports by product group, 2004-08 
(US$ million and %)  
 2004 2005 2006 2007 2008 
Total exports (US$ million) 5, 466.6 6,159.9 6,760. 0 7,661.3 8,176.8 
 (% of total) 
Total primary products 26.1 27.9 27.0 28.4 30.1 
   Agriculture 22.8 24.3 25.1 26.3 28.5 
      Food 20.6 22.2 22.4 24.0 25.4 
         0741 Tea 13.4 13.0 12.9 13.3 15.4 
         0752 Spices (except pepper and pimento) 1.2 1.4 1.3 1.2 1.6 
      Agricultural raw material 2.2 2.1 2.7 2.3 3.1 
         2312 Natural rubber excluding latex 0.9 0.7 1.3 1.3 1.3 
   Mining 3.3 3.6 1.9 2.1 1.7 
      Ores and other minerals 0.6 0.6 0.4 1.4 1.3 
      Non-ferrous metals 2.5 3.0 1.4 0.7 0.4 
      Fuels 0.2 0.0 0.1 0.0 0.0 
Manufactures 73.9 70.2 70.7 68.0 67.1 
   Iron and steel 0.0 0.1 0.1 0.0 0.1 
   Chemicals 1.1 1.3 1.2 1.1 1.1 
   Other semi-manufactures 9.9 12.1 13.3 11.8 12.9 
         6672 Diamonds (excl. industrial,  sorted) not mounted/set 2.1 3.1 4.0 3.2 3.8 
         6259 Other tyres flaps and inner tubes, etc. 1.9 2.6 2.7 2.4 2.5 
         6673 Precious and semi-precious  stones (excl. diamonds) 2.0 1.9 1.7 2.0 2.2 
         6255 Other pneumatic tyres 0.8 1.5 1.4 1.3 1.3 
   Machinery and transport equipment 6.2 4.5 5.2 6.7 5.2 
      Power generating machines 0.0 0.0 0.0 0.1 0.0 
      Other non-electrical machinery 0.2 0.2 0.3 1.2 0.9 
      Office machines & telecommun ication equipment 1.3 1.0 0.7 0.4 0.4 
      Other electrical machines 2.0 1.6 2.3 3.1 2.5 
      Automotive products 0.2 0.3 0.4 0.4 0.2 
      Other transport equipment 2.4 1.4 1.6 1.5 1.0 
   Textiles 2.7 2.2 2.3 2.1 2.1 
   Clothing 50.6 46.6 45.1 42.7 42.0 
         8426 Trousers, breeches, etc., women's/girls', not  
         knitted/crocheted 5.8 6.0 6.4 6.2 5.6 
         8448 Underwear, nightwear, et c., knitted/crocheted 3.0 4.2 4. 7 4.2 4.7 
         8454 T-shirts, singlets and other vests, knitted or croche ted 3.6 3.1 4.2 4.6 4.3 
         8414 Trousers, bib and brace overa lls, breeches and shorts  4.3 3.7 3. 8 3.6 3.7 
         8455 Brassieres, girdles, corsets, braces, etc. 3.1 3.2 2. 8 3.0 3.4 
         8442 Suits, ensembes, jackets, dresses, etc. 1.4 1.6 2.3 2.6 2.8 
         8453 Jerseys, pullovers, cardiga ns, etc., knitted/crochete d 2.9 2.4 2. 0 2.0 1.8 
         8469 Other made-up cl othing accessories 1. 5 1.4 1.5 1.7 1.8 
         8415 Shirts 2.7 2.5 1.8 1.7 1.5 
         8482 Articles of apparel and clothing accessories, of plastics or 
         of vulcanized rubber (other than hard rubber) 1.7 1.7 1.6 1.5 1.5 
         8451 Babies' garments a nd clothing accessories 1.4 1.2 1. 2 1.2 1.2 
         8427 Blouses/shirts, women's/gi rls', not knitted/crochete d 3.3 2.4 1. 8 1.4 1.2 
   Other consumer goods 3.3 3.3 3.5 3.6 3.8 
Other 0.0 1.9 2.3 3.5 2.7 
Source:  UNSD, Comtrade database (SITC Rev.3). WT/TPR/S/237 Trade Policy Review 
Page 136 
 
 
Table AI.2 
Merchandise imports by product group, 2004-08 
(US$ million and %)  
  2004 2005 2006 2007 2008 
Total imports (US$ million) 7, 852.1 8,307.1 9,773. 1 11,385.7 13,629.1 
 (% of total) 
Total primary products 30.7 30.5 33.3 38.6 39.5 
   Agriculture 13.2 13.6 13.7 13.2 14.8 
      Food 12.1 12.4 12.3 11.9 13.7 
         0412 Other wheat (including spe lt) and meslin, unmilled 2.2 1.9 2.0 1.8 2.9 
         0222 Milk concentrated or sweetened 1.4 1.5 1.6 1.5 2.0 
         0612 Other beet, cane and chemically pure sucrose, solid form 1.4 1.6 2.2 1.2 1.4 
         0542 Leguminous vegetables , dried, shelled 0.6 0.6 0.6 0.8 1.2 
         4222 Palm oil, fractions 0.7 1.6 1.3 1.3 0.9 
      Agricultural raw material 1.1 1.2 1.4 1.4 1.1 
   Mining 17.5 16.9 19.6 25.4 24.7 
      Ores and other minerals 1.5 1.6 0.8 0.6 0.5 
      Non-ferrous metals 1.5 1.8 2.1 1.3 1.1 
      Fuels 14.4 13.4 16.7 23.5 23.0 
         3330 Crude oils of petroleum and bituminous minerals 8.5 8.6 10.3 9.1 9.7 
         3442 Gaseous hydrocarbons, liquefied, n.e.s. 0.8 0.9 0.9 0.9 1.0 
Manufactures 67.5 68.9 66.1 59.3 59.5 
   Iron and steel 3.1 3.6 3.3 3.4 3.4 
         6726 Semi-finished iron/steel products <0.25% carbon 0.7 0.8 0.7 0.9 0.9 
   Chemicals 9.0 10.0 9.9 9.7 12.2 
         5621 Mineral or chemical fertilizers, nitrogenous 1.0 1.2 1. 1 1.1 2.2 
         5429 Medicaments, n.e.s. 1.1 1.3 1.3 1.2 1.0 
         5622 Mineral or chemical fertilizers, phosphatic 0.1 0.2 0. 2 0.3 1.0 
   Other semi-manufactures 10.0 10.7 10.4 9.6 10.4 
         6672 Diamonds (excl. industrial,  sorted) not mounted/set 2.8 2.9 2.6 2.0 2.8 
         6612 Portland cement and similar hydraulic cements 0.8 1.5 1.6 1.7 1.7 
   Machinery and transport equipment 20.4 20.2 21.8 18.2 17.2 
      Power generating machines 1.3 0.6 1.1 1.0 0.7 
      Other non-electrical machinery 5.5 5.8 5.7 5.3 4.7 
         Agricultural machinery and tractors 0.5 0.7 0.5 0.5 0.6 
      Office machines & telecommun ication equipment 4.0 4.4 5.1 3.7 3.8 
      Other electrical machines 2.6 2.2 2.2 2.1 2.2 
      Automotive products 5.4 5.1 5.6 4.2 3.4 
         7812 Motor vehicles for the transport of persons, n.e.s. 2.5 1.9 2.5 1.8 1.6 
         7821 Goods vehicles 1.8 2.0 1.9 1.5 0.8 
      Other transport equipment 1.6 2.1 2.1 1.8 2.4 
   Textiles 19.5 18.7 15.8 14.1 12.4 
         6552 Other knitted/croche ted fabrics, not impregnated/coated, 
         etc. 4.2 4.5 4.1 4.0 3.4 
         6524 Other fabrics, of 85% finished cotton >200g/m2 3.1 2.8 2.3 2.0 1.8 
         6513 Cotton yarn, excluding thread 0.9 0.8 0.7 0.7 0.8 
   Clothing 1.4 1.3 1.0 0.9 0.8 
   Other consumer goods 4.2 4.3 4.0 3.4 3.1 
Other 1.8 0.6 0.6 2.0 1.0 
         9710 Gold, non-monetary (excl. gol d ores and concentrates) 1.8 0.5 0.4 0.3 1.0 
Source : UNSD, Comtrade data base (SITC Rev.3). Sri Lanka WT/TPR/S/237 
 Page 137 
 
 
Table AI.3 
Merchandise exports by destination, 2004-08 
(US$ million and %)  
  2004 2005 2006 2007 2008 
Total exports (US$ million) 5, 466.6 6,159.9 6,760. 0 7,661.3 8,176.8 
 (% of total) 
  America 36.8 35.0 32.4 28.7 26.1 
    United States 34.0 32.2 29.6 25.8 23.1 
    Other America 2.8 2.8 2.8 2.8 3.0 
      Canada 1.3 1.2 1.1 1.0 1.1 
  Europe 34.3 32.7 35.8 39.5 39.5 
    EU(27) 32.2 31.0 34.0 37.6 36.9 
      United Kingdom 14.2 12.6 13.0 13.3 13.3 
      Italy 2.8 3.2 3.8 5.1 5.4 
      Belgium 3.6 4.2 5.0 5.3 5.0 
      Germany 5.0 4.4 4.9 5.7 5.0 
      France 1.8 2.0 2.3 2.3 2.2 
      Netherlands 1.9 1.6 1.8 2.0 1.9 
    EFTA 0.7 0.7 1.0 0.9 1.1 
      Switzerland 0.6 0.6 0.8 0.7 0.9 
    Other Europe 1.4 1.0 0.8 1.0 1.5 
      Turkey 1.4 0.9 0.8 1.0 1.4 
  Commonwealth of Independent St ates (CIS) 3.5 3.2 3.4 3.4 4.0 
      Russian Federation 2.7 2.6 2.8 2.6 2.7 
  Africa 1.1 1.4 1.3 1.4 1.4 
  Middle East 6.8 7.2 7.2 7.8 9.8 
      United Arab Emirates 2.1 2.4 2.6 2.7 3.1 
      Iran Islamic Rep. 1.1 1.2 1.2 1.5 1.9 
      Syrian Arab Republic 1.2 1.1 1.2 1.2 1.4 
  Asia 17.5 18.4 17.4 17.0 16.4 
    China 0.3 0.5 0.4 0.5 0.6 
    Japan 2.8 2.3 2.4 2.1 2.0 
    Six East Asian Traders 3.8 3.3 3.7 3.8 4.8 
      Hong Kong, China 1.2 1.0 1.1 1.1 1.8 
      Thailand 0.3 0.4 0.6 0.6 0.9 
      Singapore 1.5 1.2 1.1 1.0 0.9 
    Other Asia 10.6 12.3 11.0 10.6 9.0 
      India 7.0 9.1 7.2 6.7 5.1 
      Australia 1.0 1.1 1.0 1.0 1.1 
      Pakistan 0.7 0.7 0.9 0.7 0.9 
  Other 0.0 1.9 2.4 2.3 2.7 
Source : UNSD, Comtra de database. WT/TPR/S/237 Trade Policy Review 
Page 138 
 
 
Table AI.4 
Merchandise imports by origin, 2004-08 
(US$ million and %)  
  2004 2005 2006 2007 2008 
Total imports (US$ million) 7, 852.1 8,307.1 9,773. 1 11,385.7 13,629.1 
 (% of total) 
  America 4.9 4.8 4.9 4.4 5.1 
    United States 3.1 2.5 2.1 2.2 2.2 
    Other America 1.8 2.4 2.8 2.1 2.9 
      Canada 0.6 1.1 2.2 1.7 2.5 
  Europe 18.0 17.9 16.1 14.3 14.7 
    EU(27) 16.1 15.6 14.4 12.3 12.8 
      Belgium 2.6 2.9 2.5 1.9 2.4 
      Germany 2.5 2.1 2.3 2.0 2.1 
      United Kingdom 4.0 3.3 3.1 2.0 1.8 
      Italy 1.7 1.8 1.6 1.8 1.7 
    EFTA 1.7 1.8 1.3 1.6 1.4 
      Switzerland 1.6 1.7 1.3 1.5 1.4 
    Other Europe 0.2 0.5 0.3 0.4 0.5 
  Commonwealth of Independent St ates (CIS) 0.0 0.2 0.4 0.2 0.5 
  Africa 0.5 0.5 0.4 0.4 0.7 
  Middle East 11.1 11.5 12.2 12.8 14.7 
      Iran Islamic Rep. 5.9 6.0 7.4 6.6 8.8 
      United Arab Emirates 2.5 2.7 1.9 3.3 3.4 
      Saudi Arabia 1.5 1.6 1.7 1.3 1.4 
  Asia 65.6 65.1 65.9 67.9 64.3 
    China 5.8 7.6 8.0 8.2 8.1 
    Japan 5.2 4.6 4.6 3.6 3.1 
    Six East Asian Traders 29.9 28.6 28.0 25.1 25.0 
      Singapore 9.3 8.9 10.0 9.7 11.7 
      Hong Kong, China 7.9 7.8 6.7 6.4 5.1 
      Malaysia 4.0 4.0 4.4 3.1 2.6 
      Thailand 1.9 2.0 2.1 2.0 2.2 
      Chinese Taipei 3.7 3.4 2.8 2.3 1.8 
      Korea, Rep. of 3.1 2.5 1.9 1.6 1.5 
    Other Asia 24.6 24.3 25.4 31.0 28.1 
      India 17.3 17.3 18.5 24.4 20.8 
      Indonesia 2.2 2.6 2.3 2.2 2.1 
      New Zealand 1.1 1.1 1.4 1.4 1.8 
      Australia 2.1 1.2 1.1 0.9 1.4 
      Pakistan 1.4 1.4 1.5 1.6 1.4 
  Other 0.0 0.0 0.1 0.1 0.0 
Source : UNSD, Comtra de database.  
 Sri Lanka WT/TPR/S/237 
 Page 139 
 
 
Table AII.1 
Principal notifications under WTO Agree ments, 1 January 2004 to 1 March 2010 
WTO Agreement Description of requirement Document symbol of most recent 
notification and date 
Agreement on Implementation of Arti cle VI of the GATT 1994, Anti-dumping  
Article 16.4 Anti-dumping actions take n  G/ADP/N/193/LKA, 23 December 2009 
Article 16.5 Competent author ity to initiate anti-dumping 
investigations G/ADP/N/193/LKA, 23 December 2009 
Article 18.5  Laws and regulations  No notification made during the period 
under review.  Previous notification in:  
G/ADP/N/1/LKA/1, 26 April 1995   
Agriculture   
Articles 10 and 18.2 Export subsidy commitments (ES: 1) No notification presented during the period 
under review.  Previous notification in:  
G/AG/N/LKA/1, 20 May 1999 
Article 18.2 Domestic support (DS:1) No notification presented during the period 
under review.  Previous notification in:  
G/AG/N/LKA/2, 26 May 1999  
GATT 1994 (Article VII:  Customs Valuation)  
Annex III, Paragraph 2 Laws and regul ations G/VAL/N/4/LKA/3, 21 March 2005 
G/VAL/W/140, 15 October 2004 
G/VAL/N/4/LKA/2, 13 February 2004 
GATT 1994 (Article XXVIII:5:  Market Access)  
Schedule VI Invocation of Para graph 5 G/MA/231, 15 January 2009 
Agreement on Trade Related In vestment Measures (TRIMs)  
Article 5.1 TRIMs not in conformity with the provisions of 
the Agreement No notification made 
Agreement on Rules of Origin  
Article 5 and Paragraph 4 of Annex II Prefer ential rules of origin No notification made 
Agreement on Subsidies a nd Countervailing Measures  
GATT XVI:1 and Article 25 New and full notification No notification made 
Article 28.1(A) Subsidies inconsistent w ith the Agreement  No notification made 
Article 25.11 Semi annual report on countervailing duty 
actions G/SCM/N/202/LKA, 23 December 2009 
Article 25.12 Competent author ity to initiate countervailing 
investigations G/SCM/N/202/LKA, 23 December 2009 
Article 32.6  Laws and regulations  No notification made during the period 
under review.  Previous notification in:  
G/SCM/N/1/LKA/1, 26 April 1995  
Agreement on Safeguards  
Article 12.6 Laws, regulations and administrative procedures 
relating to safeguard measures No new notification made.  Previous 
notification in ;  G/SG/N/1/LKA/1, 
27 April 1995 
Agreement on Text iles and Clothing 
Articles 2.8(c) and 2.11  G/TMB/N/484, 15 September 2004 
Agreement on the Application of Sanitary and Phytosanitary Measures 
Article 7, Annex B Transparency of regul ations 22 notifications  made during period 
2004-10 (the latest in:  G/SPS/N/LKA/18, 16 October 2009) 
Table AII.1 (cont'd) WT/TPR/S/237 Trade Policy Review 
Page 140 
 
 
WTO Agreement Description of requirement Document symbol of most recent 
notification and date 
Agreement on Import Licensing Procedures  
Article 1.4(a) and 8.2(b) Laws and regulations G/LIC/N/1/LKA/1, 20 May 2003 
Articles 1.4(a) and 5.1 Import licensi ng procedures No notification made 
Articles 7.3 and 8.2(b) Response to questionna ire No new notification made.  Previous 
notification in:  G/LIC/N/3/LKA/1, 
27 May 2003 
Agreement on Technical Barriers to Trade  
Articles 2.9, 10.6 and other Proposed a nd adopted technical regulations 16 not ifications made during 2004-10 (the 
latest in:  G/TBT/N/LKA/32, 
21 January 2010) 
Article 10.7 Agreement reached by a member with another 
country or countries on issues related to 
technical regulations, st andards or conformity 
assessment procedures No notification made 
Understanding on the Interpretation of Article XVII of the GATT 1994, State Trading 
Article XVII:4(a) State-trading activities No notification made 
Agreement on Preshipment Inspection 
Article 5 Laws and regulations  G/PSI/N/1/Add.10, 19 July 2004 
Agreement on Implementation of Article XXIV:7(a) of the GATT 1994, Free-trade areas  
Article XXIV:(a) of the GATT 1994, 
Article V:7(a) of the GATS, and 
Paragraph 4 of the Enabling Clause Free-trade area for trade in goods and trade in 
services WT/COMTD/N/27, 18 June 2008 
WT/COMTD/N/22, 27 July 2007 
General Agreement on Trade in Services (GATS) 
Article III:3 Notification of laws, regulations, or 
administrative guidelines  No new notification.  Previous notifications 
in:  S/C/N/167 and S/C/N/168, 
27 August 2001 
Articles III:4 or IV:2 Enquiry and contact points No notification made 
Agreement on Trade-Related Aspect s of Intellectual Property Rights 
Article 63.2 Notification of laws and regulations No new notification made 
Source:  WTO notifications. 
 Sri Lanka WT/TPR/S/237 
 Page 141 
 
 
Table AIII.1 
MFN specific rates, 2010 
HS code Description Duty rate 
07019000 Potatoes, fresh or chilled, other than seed Rs 20 per kg 
07031010 Red onions Rs 5 per kg 
07031020 B' onions Rs 20 per kg 
07031030 Other onions Rs 10 per kg 
07031090 Shallots Rs 10 per kg 
07101010 Potatoes, uncooked Rs 20 per kg 
07101020 Potatoes, cooked Rs 20 per kg 
07119020 Onions, provisionally preserved Rs 10 per kg 
07122000 Onions, dried Rs 10 per kg 
07133110 Green gram (moong) Rs 5 per kg 
07133910 Cowpea Rs 5 per kg 
07133920 Cajanas Cajan (pea) Rs 5 per kg 
09042011 Chillies, neither crus hed nor ground Rs 30 per kg 
09042012 Chillies, crushed or ground Rs 30 per kg 
10061000 Rice in the husk (paddy or rough) Rs 20 per kg 
10062000 Husked (brown) rice Rs 20 per kg 
10063000 Semi-milled or wholly milled rice, whether or not polished or glazed Rs 20 per kg 
10064000 Broken rice Rs 20 per kg 
11029010 Rice flour Rs 9 per kg 
17011100 Cane sugar Rs 12 per kg 
17011200 Beet sugar Rs 12 per kg 
17019110 Sugar, containing a dded flavouring or colouring matter  Rs 12 per kg 
17019190 Other, containing a dded flavouring or colouring matter  Rs 12 per kg 
17019910 White crystalline cane sugar Rs 12 per kg 
17019920 White crystalline beet sugar Rs 12 per kg 
17019930 Other sugar Rs 12 per kg 
17019990 Other sugar Rs 12 per kg 
17029021 Sakkara, jaggery Rs 10 per kg 
17029022  Kithul jaggery Rs 10 per kg  
17029029  Other  Rs 10 per kg  
17029030  Kithul treacle Rs 10 per kg  
21069091 Compound alcoholic preparations of a kind us ed for the manufacture of beverages Rs 550 per l 
22030000 Beer made from malt. Rs 75 per l 
22041000 Sparkling wine Rs 200 per l 
22042100 Other wine, in containers  holding 2 l or less Rs 200 per l 
22042900 Other wine Rs 200 per l 
22043000 Other grape must Rs 200 per l 
22051000 Vermouth and other wine of fr esh grapes, flavoured, in containe rs holding 2 l or less Rs 200 per l 
22059000 Vermouth and other wine of fr esh grapes, flavoured, in containers  holding more than 2 l Rs 200 per l 
22060000 Other fermented be verages  Rs 200 per l 
22071000 Undenatured ethyl alcohol of an alcoholic st rength by volume of 80% vol or higher Rs 125 per l 
22072010 Spirits denatured in accordance with regulati ons framed under the Excise Ordinance Rs 125 per l 
22072090 Other spirits Rs 125 per l 
22082000 Spirits obtained by distilling grap e wine or grape marc Rs 1,000 per l 
22083000 Whiskies Rs 1,000 per l 
22084010 Rum Rs 1,000 per l 
22084090 Other spirits obtained by distilling fe rmented sugar-cane products Rs 1,000 per l 
22085000 Gin and Geneva Rs 1,000 per l 
22086000 Vodka Rs 1,000 per l 
Table AIII.1 (cont'd) WT/TPR/S/237 Trade Policy Review 
Page 142 
 
 
HS code Description Duty rate 
22087000 Liqueurs and cordials Rs 1,000 per l 
22089010 Coconut base arrack Rs 1,000 per l 
22089090 Other alcohol Rs 1,000 per l 
24021000 Cigars, cheroots and cigarillos,  containing tobacco Rs 1,370 per kg 
27101120 Light oils and preparations:  petrol Rs 35 per l 
27101940 Gas oil/diesel Rs 15 per l 
Source:  Data provided by the authorities of Sri Lanka. Sri Lanka WT/TPR/S/237 
 Page 143 
 
 
Table AIII.2 
Lines where applied rates exceed bound rates, 2010a 
HS code Description MFN rate 2010 Bound rate 2010 
24012000 Tobacco, partly or who lly stemmed/stripped 75.00 50.00 
24013000 Tobacco refuse 75.00 50.00 
24022020 Cigarettes, each not exceeding 60 mm in length 100.00 50.00 
24022030 Cigarettes, each exceeding 60 mm but not exceeding 67 mm in length 100.00 50.00 
24022040 Cigarettes, each exceeding 67 mm but not exceeding 72 mm in length 100.00 50.00 
24022050 Cigarettes, each exceeding 72 mm but not exceeding 84 mm in length 100.00 50.00 
24022060 Cigarettes, each exceeding 84 mm in length 100.00 50.00 
24029000 Other 250% or Rs 1,370 per kg 50.00 
24031010 Pipe tobacco 250% or Rs 1,370 per kg 50.00 
24031020 Beedi tobacco 75.00 50.00 
24031090 Other 250% or Rs 1,370 per kg 50.00 
24039110 Pipe tobacco 250% or Rs 1,370 per kg 50.00 
24039190 Other 250% or Rs 1,370 per kg 50.00 
24039910 Pipe tobacco 250% or Rs 1,370 per kg 50.00 
24039990 Other 250% or Rs 1,370 per kg 50.00 
53050011 Twisted 30.00 25.00 
53050012 Not twisted 30.00 25.00 
53050013 Bleached 30.00 25.00 
53050014 Dyed 30.00 25.00 
53050021 Mixed with animal  hair and not twisted 30.00 25.00 
53050022 Other twisted 30.00 25.00 
53050023 Other not twisted 30.00 25.00 
53050030 Raw mixed fibre of coconut (coir) twisted 30.00 25.00 
53050041 Twisted 30.00 25.00 
53050042 Not twisted 30.00 25.00 
53050050 Raw fibre pith of coconut (raw format not processed) 30.00 25.00 
53050061 Twisted 30.00 25.00 
53050069 Other 30.00 25.00 
53050071 Moulded products for use in horticulture 30.00 25.00 
53050072 Tow, noils and waste 30.00 25.00 
53050079 Other 30.00 25.00 
53050081 Raw 30.00 25.00 
53050082 Tow, noils and waste 30.00 25.00 
53050089 Other 30.00 25.00 
53050094 Other tow and waste 30.00 25.00 
53050099 Other 30.00 25.00 
54072000 Woven fabrics obtained from strip or the like 15.00 10.00 
56011000 Sanitary towels and tampons, napkins, etc, of textile material wadding 30.00 25.00 
56072100 Binder or baler twine 30.00 25.00 
56072900 Other 15.00 10.00 
56074100 Binder or baler twine 30.00 25.00 
56074910 Imported for the manufacture of fishing nets 15.00 10.00 
56074990 Other 30.00 25.00 
56075010 Imported for the manufacture of fishing nets 15.00 10.00 
56075090 Other 30.00 25.00 
56079010 Imported for the manufacture of fishing nets 15.00 10.00 
56079020 Coir twine 30.00 25.00 
Table AIII.2 (cont'd) WT/TPR/S/237 Trade Policy Review 
Page 144 
 
 
HS code Description MFN rate 2010 Bound rate 2010 
56079030 Coir rope 30.00 25.00 
56079040 Of jute or of other textile  bast fibres of heading 53.03 30.00 25.00 
56079090 Other 30.00 25.00 
56081100 Made up fishing nets 15.00 10.00 
56081900 Other 30.00 25.00 
56089000 Other 30.00 25.00 
56090000 Articles of yarn, strip, twine,  cordage, rope or cables, etc. 15.00 10.00 
57011000 Of wool or fine animal hair 15.00 10.00 
57019010 Coir carpets and rugs 15.00 10.00 
57019020 Jute carpets 15.00 10.00 
57019090 Other 15.00 10.00 
57021000 "Kelem", "Schumacks", "Karam anie" and similar hand-woven rugs 15.00 10.00 
57022010 Mats and rugs 15.00 10.00 
57022020 Mattings 15.00 10.00 
57022090 Other 15.00 10.00 
57023100 Of wool or fine animal hair 15.00 10.00 
57023200 Of man-made textile materials 15.00 10.00 
57023910 Jute carpets 15.00 10.00 
57023990 Other 15.00 10.00 
57024100 Of wool or fine animal hair 15.00 10.00 
57024200 Of man-made textile materials 15.00 10.00 
57024900 Of other textile materials 15.00 10.00 
57025010 Of wool or fine animal hair 15.00 10.00 
57025020 Of man-made textile materials 15.00 10.00 
57025090 Of other textile materials 15.00 10.00 
57029100 Of wool or fine animal hair 15.00 10.00 
57029200 Of man-made textile materials 15.00 10.00 
57029900 Of other textile materials 15.00 10.00 
57031000 Of wool or fine animal hair 15.00 10.00 
57032000 Of nylon or other polyamides 15.00 10.00 
57033000 Of other man-made textile materials 15.00 10.00 
57039010 Jute carpets 15.00 10.00 
57039090 Other 15.00 10.00 
57041000 Tiles, having a maximum surface area of 0.3 m2 15.00 10.00 
57049010 Jute carpets 15.00 10.00 
57049090 Other 15.00 10.00 
57050000 Other carpets and other textile fl oor coverings, whether or not made up. 15.00 10.00 
58030000 Gauze, other than narrow fabrics of heading 58.06. 15.00 10.00 
58041010 Knotted netting 16.00 10.00 
58041090 Other 15.00 10.00 
59031000 With poly(vinyl chloride) 15.00 10.00 
59080000 Textile wicks, woven, plaited or  knitted, for lamps, stoves, etc.  15.00 10.00 
63090090 Other 30.00 17.50 
84521010 Completely knocked-down, ex cluding furniture and stands 15.00 5.00 
84521090 Other 30.00 25.00 
85256000 Transmission apparatus in corporating reception apparatus 15.00 5.00 
85351000 Fuses 15.00 5.00 
85352100 For a voltage of less than 72.5 kV 15.00 5.00 
Table AIII.2 (cont'd) Sri Lanka WT/TPR/S/237 
 Page 145 
 
 
HS code Description MFN rate 2010 Bound rate 2010 
85352900 Other 15.00 5.00 
85353000 Isolating switches a nd make-and-break switches 15.00 5.00 
85354000 Lightning arresters, voltage limiters and surge suppressors 15.00 5.00 
85359000 Other 15.00 5.00 
85362000 Automatic circuit breakers 15.00 5.00 
85365030 Main switches of 24 Amp and over 15.00 5.00 
85365090 Other 30.00 5.00 
92093000 Musical instrument strings 15.00 5.00 
a  Rates applicable since 1 June 2010. 
Source:  Data provided by the authorities of Sri Lanka. WT/TPR/S/237 Trade Policy Review 
Page 146 
 
 
Table AIII.3 
Duty rates greater than 100%, based on tariff ra tes including other charge s on imports (no VAT), 2009  
HS Code Description Duty rate 
(%) 
24 Tobacco and manufactured  tobacco substitutes  
24011000 Tobacco, not stemmed/stripped 132.6 
24012000 Tobacco, partly or w holly stemmed/stripped 132.6 
24013000 Tobacco refuse 132.6 
24022010 Beedies 102.5 
24022020 Cigarettes, each not exceeding 60 mm in length 162.6 
24022030 Cigarettes, each exceeding 60 mm  but not exceeding 67 mm in length 162.6 
24022040 Cigarettes, each exceeding 67 mm  but not exceeding 72 mm in length 162.6 
24022050 Cigarettes, each exceeding 72 mm  but not exceeding 84 mm in length 162.6 
24022060 Cigarettes, each ex ceeding 84 mm in length 162.6 
24029000 Other 342.9 
24031010 Pipe tobacco 342.9 
24031020 Beedi tobacco 132.6 
24031090 Other 342.9 
24039110 Pipe tobacco 342.9 
24039190 Other 342.9 
24039910 Pipe tobacco 342.9 
24039990 Other 342.9 
840820 Engines of a kind used for the pro pulsion of vehicles of Chapter 87:    
84082091 Less than or equal to five years of age 169.9 
84082092 More than five years of age 169.9 
8702 Motor vehicles for the transport of te n or more persons, including the driver  
87021010 Motor vehicles for the transport of less than 13 adu lts including the driver, not more than 3.5 years old 292.8 
87021020 Motor vehicles for the transport of less than 13 pe rsons (adults) including the driver, more than 3.5 years 
old 292.8 
87021030 Motor vehicles for the transport of 13 or more but less than 17 adult incl. the driver, not more than 5 years 
old 175.3 
87021040 Motor vehicles for the transport of 13 or more but less than 17 adults incl. the driver, more than 5 years old 175.3 
87029010 Motor vehicles for the transport of less than 13adu lts including the driver, not more than 3.5 years old 188.0 
87029020 Motor vehicles for the transport of less than 13 pe rsons (adults) including the driver, more than 3.5 years 
old 188.0 
87029030 Motor vehicles for the transport of 13 or more but le ss than 17 adults incl. the driver, not more than 5 years 
old 105.7 
87029040 Motor vehicles for the transport of 13 or more but less than 17 adults incl. the driver, more than 5 years old 105.7 
8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than 
those of heading 87.02), including station wagons and racing cars  
87031010 Not more than 3.5 years old 111.4 
87031020 More than 3.5 years old 111.4 
87032160 Motor cars including station wagons and r acing cars, not more than 3.5 years old 121.7 
87032170 Motor cars including station wagons and racing cars, more than 3.5 years old 121.7 
87032191 Not more than 3.5 years old 121.7 
87032192 More than 3.5 years old 121.7 
87032230 Hearses not more than 3.5 years old 112.1 
87032240 Hearses more than 3.5 years old 112.1 
87032250 Motor cars including station wagons and r acing cars, not more than 3.5 years old 139.5 
87032260 Motor cars including station wagons and racing cars, more than 3.5 years old 139.5 
87032270 Other, not more than 3.5 years old 139.5 
87032280 Other, more than 3.5 years old 139.5 
87032330 Hearses not more than 3.5 years old 143.9 
87032340 Hearses more than 3.5 years old 143.9 
87032351 Of a cylinder capacity not exceeding 1,600 cc 139.5 
87032359 Other 181.7 
87032360 Motor cars including station wagons  and racing cars, not exceeding 2,000 cc, more than 3.5 years old 162.6 
Table AIII.3 (cont'd)  Sri Lanka WT/TPR/S/237 
 Page 147 
 
 
HS Code Description Duty rate 
(%) 
87032370 Motor cars including station wagons  and racing cars, exceeding 2,000 cc, not more than 3.5 years old 188.0 
87032380 Motor cars including station wa gons and racing cars, exceeding 2,000 cc,  more than 3.5 years old 188.0 
87032391 Of a cylinder capacity not exceeding 2, 000 cc, not more than 3.5 years old 162.6 
87032392 Of a cylinder capacity not exceeding 2,000 cc, more than 3.5 years old 162.6 
87032393 Of a cylinder capacity exceeding 2,000 cc, not more than 3.5 years old 188.0 
87032394 Of a cylinder capacity exceeding 2,000 cc, more than 3.5 years old 188.0 
87032430 Hearses not more than 3.5 years old 143.9 
87032440 Hearses more than 3.5 years old 143.9 
87032450 Motor cars including station wagons and r acing cars, not more than 3.5 years old 188.0 
87032460 Motor cars including station wagons and racing cars, more than 3.5 years old 188.0 
87032470 Other, not more than 3.5 years old 188.0 
87032480 Other, more than 3.5 years old 188.0 
87033130 Hearses not more than 3.5 years old 201.1 
87033140 Hearses more than 3.5 years old 201.1 
87033170 Motor cars including station wagons and r acing cars, not more than 3.5 years old 239.7 
87033180 Motor cars including station wagons and racing cars, more than 3.5 years old 239.7 
87033191 Not more than 3.5 years old 239.7 
87033192 More than 3.5 years old 239.7 
87033230 Hearses not more than 3.5 years old 233.0 
87033240 Hearses more than 3.5 years old 233.0 
87033251 Of a cylinder capacity not exceeding 1,600 cc 239.7 
87033259 Other 284.1 
87033260 Motor cars including station wagons  and racing cars, not exceeding 2,000 cc, more than 3.5 years old 258.1 
87033270 Motor cars including station wagons  and racing cars, exceeding 2,000 cc, not more than 3.5 years old 292.8 
87033280 Motor cars including station wagons and racing cars, exceeding 2, 000 cc, more 3.5 years old 292.8 
87033291 Of a cylinder capacity not exceeding 2, 000 cc, not more than 3.5 years old 258.1 
87033292 Of a cylinder capacity not exceeding 2,000 cc, more than 3.5 years old 258.1 
87033293 Of a cylinder capacity exceeding 2,000 cc, not more than 3.5 years old 292.8 
87033294 Of a cylinder capacity exceeding 2,000 cc, more than 3.5 years old 292.8 
87033330 Hearses not more than 3.5 years old 233.0 
87033340 Hearses more than 3.5 years old 233.0 
87033350 Motor cars including station wagons and r acing cars, not more than 3.5 years old 292.8 
87033360 Motor cars including station wagons and racing cars, more than 3.5 years old 292.8 
87033370 Other, not more than 3.5 years old 292.8 
87033380 Other, more than 3.5 years old 292.8 
87039050 Other, not more than 3.5 years old 162.6 
87039060 Other, more than 3.5 years old 162.6 
8704 Motor vehicles for the transport of goods  
87042172 More than 5 years old 102.0 
87042181 Not more than 5 years old 139.5 
87042182 More than 5 years old 139.5 
87042191 Not more than 5 years old 218.2 
87042192 More than 5 years old 218.2 
87043162 More than 5 years old 102.0 
87043171 Not more than 5 years old 121.7 
87043172 More than 5 years old 121.7 
87043191 Not more than 5 years old 139.5 
87043192 More than 5 years old 139.5 
87049030 Other electric, not more than 5 years old 102.0 
87049040 Other electric, more than 5 years old 102.0 
87049050 Other, not more than 5 years old 175.3 
87049060 Other, more than 5 years old 175.3 
Source : Data provided by the authorities of Sri Lanka. WT/TPR/S/237 Trade Policy Review 
Page 148 
 
 
Table AIII.4 
Excise duties, 2010 
(Per cent and Sri Lankan rupees) 
HS heading  Goods  Rate/exemption  
2106.90.92  Compound non-alcoholic preparation  Rs 36 per l 
2201.10.90  Mineral waters and aerated waters, other Rs 6 per l 
2202.10  Waters, including mineral waters and aerated waters Rs 6/ per l 
2202.90  Other Rs 6 per l 
2402.20.30  Cigarettes, each exceeding 60 mm but not 67 mm  Rs 5,048/ 1,000 sticks 
2402.20.40  Cigarettes, each exceeding 67 mm but not 72 mm in Rs 7,745/1,000 sticks 
2402.20.50  Cigarettes, each exceeding 72 mm but not 84 mm in Rs 9,380/1,000 sticks 
2402.20.60  Cigarettes, each  exceeding 84 mm in length Rs 10,870/1,000 
sticks 
2403.91.10  Pipe tobacco Rs 400/per kg 
2403.99  Other  Rs 400/ per kg 
2710.11.20  Petrol Rs 25/per l 
2711.19.10 Liquefied petroleum gas 5% or Rs 8.70 per kg 
2710.19.40  Gas oil/diesel Rs 2.50 per l 
3208.10.10, 3208.10.90, 3208.20.10, 3208.20.90, 3208.90.20, 3208.90.90, 3209.10.10, 3209.10.90, 
3209.90.90, 3210.00.10, 3210.00.20, 3210.00.90 Paints (including enamels) Rs 16/per l 
3923.21.10, 3923.29.10 Sacks and bags of polymers of  ethylene and other plastics 
made of sheeting with thickness of 40 microns and below 5% 
8408.20.91, 8408.20. 92 Compression-ignition internal combustion piston engines 100% 
8415.10.10, 8415.10.31, 8415.10.32, 8415.10.33, 
8415.20.10, 8415.20.90 Air conditioning machines, comprising a motor-driven fan 15% 
8418.10.10, 8418.10.90, 8418.21.10, 8418.21-29, 
8418.21.31-35, 8418.21.39, 8418.29.10, 8418.29.20, 8418.29.30, 8418.29.90 Refrigerators, freezers and othe r refrigerating or freezing 15% 
8418.30.10. 8418. 30.20, 8418.40.10, 8418. 40.20 Freezers 15% 
8418.91.10, 8418.91.20  Cabinets for refrigerators 15% 
8422.11  Dish washing machines of the household type 15% 
8450.11.10, .20,.31-34,.39,.41-44,.49;  
8450.12.10, 20, .31-34, .39, 8450.19.10,.20,.31-39 Household or laundry-type  washing machines 15% 
8508.11, 8508.70  Vacuum cleaners of a power not exceeding 1,500 W, parts 15% 
8509.40  Food grinders and mixers; fruit juice extractors 15% 
8509.80.10, 8509.80.90, 8509.90 Floor polishers a nd kitchen waste disposers, and parts 15% 
8516.31, 8516.32, 8516.33 Hair dryers 15% 
8516.50  Microwave ovens 15% 
8516.60.11-13, 8516.60.19, 8516.60.90  Rice c ookers, other ovens;  cookers, etc. 15% 
8517.12.90  Telephones for cellula r networks, etc., other 15% 
8517.61.10, 8517.62.10 Tr ansmission apparatus incorpor ating reception apparatus 15% 
8521.10, 8521.90  Video recording or reproducing apparatus, 15% 
8525.60  Transmission apparatus inco rporating reception apparatus 15% 
8525.80.10  Television cameras 15% 
8525.80.90  Digital cameras and video camera recorders 15% 
8527.12.10, 8527.12.90, 8527.13.10, 8527.13.90, 
8527.19.10, 8527.19.90, 8527.91, 8527.92 Pocket-size radio cassette-pla yers, and other apparatus 
combined with sound recording or reproducing 15% 
8528.49.10 8528.49.90, 8528.59.10, 8528.59.90 Cathode -ray tube monitors, and other monitors 15% 
8528.69  Projectors:  Other 15% 
8528.71.10,.20,.90;  8528.72.10,.20,.31-36,.39, 
41-45,.49, 90;  8528.73.10,.20,.30,.90 Reception apparatus for television. 15% 
8529.10.10  Parabolic antennas and pa rabolic dishes for satellite  5% 
8702.10.10  Motor vehicles for the transport of less than 13 adults 120% 
8702.10.20  Motor vehicles for the transport of less than 13 adults 120%, 
Rs 525,000/unit 
8702.10.30  Motor vehicles for the transport of 13 or more adults 64% 
8702.10.40  Motor vehicles for the transport of 13 or more adults 64% or 
Rs 312,000/unit 
Table AIII.4 (cont'd) Sri Lanka WT/TPR/S/237 
 Page 149 
 
 
HS heading  Goods  Rate/exemption  
8702.10.60  Other, more than 5 years old Rs 156,000/unit 
8702.90.20  Motor vehicles for the transport of less than 13 (adults) 64% or 
Rs 312,000/ unit 
8702.90.30  Motor vehicles for the transport of 13 or more adults 34% 
8702.90.40  Motor vehicles for the transport of 13 or more adults 34% or 
Rs 208,000/ unit 
8702.90.60  Other, more than 5 years old Rs 156,000/unit 
8703.10.10 Vehicles for travelling on snow, etc. of less than 3.5 years 
old 34 % 
8703.10.20  Vehicles for travelling on snow, etc. more than 3.5 years 
old 34% or 
Rs 208,000/unit 
8703.21.30:  Other vehicles, cylinde r capacity not exceeding 1,000 cc 34% 
8703.21.40  Other vehicles, cylinde r capacity not exceeding 1,000 cc 34% or 
Rs 208,000/unit 
8703.21.51, 8703.21.52  Auto-trishaws not more than 3.5 years old 2% 
8703.21.53, 8703.21.54 Auto-trishaws more than 3.5 years old 4% 
8703.21.60  Motor cars including stati on wagons and racing cars 34% exempt 
8703.21.70 Motor cars including station wagons and racing cars 34% or 
Rs 208,000/unit 
8703.21.91  Motor cars not more than 3.5 years old 34% exempt 
8703.21.92  Motor cars more than 3.5 years old 34% or 
Rs 208,000/unit 
8703.22.30  Cars, exceeding 1,000 cc but not 1,500 cc  44% 
8703.22.40  Cars, exceeding 1,000 cc but not 1,500 cc  44% or 
Rs 208,000/unit 
8703.22.50, 8703.22.70, 8703.23.51 Motor cars includi ng station wagons and racing cars  44% exempt 
8703.22.60, 8703.22.80 Motor cars including station wagons and racing cars 44% or 
Rs 260,000/ unit 
8703.23.30, 8703.23.70, 8703.23.93, 8703.24.30, 8703.24.50, 8703.24.70 Motor cars exceeding 1,500 cc but not exceeding 2,000 cc 64% 
8703.23.40, 8703.23.60, 8703.23.80, 8703.23.92, 
8703.23.94, 8703.24.40, 8703.24.60, 8703.24.80 Motor cars exceeding 1,500 cc but not exceeding 2,000 cc 64% or 
Rs 312,000/unit 
8703.23.59 8703.23.91 Other 64%/ 7.50% 
8703.31.30, 8703. 32.30, 8703.33.30 Motor vehicl es not exceeding 1,500 cc 120% 
8703.31.40  Motor not exceeding 1,500 cc 120%, 
Rs 472,500/unit 
8703.31.50, 8703.31.60  Auto-trishaws 14% 
8703.31.80, 8703.31.92  Motor cars including station wagons and racing cars 100%, 
Rs 472,500/ unit 
8703.31.91  Other, not more than 3.5 years old 100%/10% 
8703.32.40, 8703.32.60, 8703.32.80, 8703.32.92, 8703.32.94, 8703.33.40, 8703.33.60, 8703.33.80 Motor cars exceeding 1,500 cc but not exceeding 2,000 cc 120% 
Rs 525,000/unit 
8703.32.51  Motor cars of a cylinder capacity not exceeding 1,600 cc 100%/10% 
8703.32.59, 8703.32.70, 8703.32.91, 8703.32.93, 8703.33.50, 8703.33.70 Other 120%/25% 
8703.31.70  Motor cars not more than 3.5 years old 100%/10% 
8703.90.10, 8703.90.20  Electric auto-trishaws not more than 3.5 years old 4% 
8703.90.30  Other electric, not more than 3.5 years old 23% 
8703.90.40  Other electric, more than 3.5 years old 23% Rs 156,000/unit 
8703.90.50  Other, not more than 3.5 years old 64% 
8703.90.60  Other, more than 3.5 years old 64% Rs 312,000/unit 
8704.21.30 8704.21.52 8704.21.62.  Motor vehicles for the transport of goods Rs 156,000/unit 
8704.21.71  Other vehicles with sepa rate bodies for cabin and cargo 23% 
8704.21.72  Other vehicles with separate bodies for cabin and cargo 23% Rs 156,000/unit 
8704.21.81  Other vehicles, g.v.w. less than 1,500 kg, < 5 years 44% 
8704.21.82  Other vehicles, g.v.w. less than 1,500 kg, > 5 years 44% Rs 260,000/unit 
8704.21.91  Other, not more than 5 years old 88% 10% 
8704.21.92  Other, more than 5 years old 88% Rs 416,000/unit 
8704.22.20, 8704.23.20, 8704.23.40, 8704.31.30, 
8704.31.42, 8704.31.52, 8704.32.20, 8704.32.40 Other vehicles for the transport of goods Rs 156,000/unit 
Table AIII.4 (cont'd) WT/TPR/S/237 Trade Policy Review 
Page 150 
 
 
HS heading  Goods  Rate/exemption  
8704.31.61  Other vehicles with sepa rate bodies for cabin and cargo  23% 
8704.31.62, 8704.90.30, 8704.90.40 Other vehicles with separate bodies for cabin and cargo 23% Rs 156,000/unit 
8704.31.71  Other vehicles, g.v.w. less than 1,500 kg, < 5 years 34% 
8704.31.72  Other vehicles, g.v.w. less than 1,500 kg, > 5 years 34% Rs 208,000/unit 
8704.31.91  Other, not more than 5 years old 44% 
8704.31.92  Other, more than 5 years old 44% Rs 260,000/unit 
8704.90.50  Other, not more than 5 years old 64% 
8704.90.60  Other, more than 5 years old 64% Rs 312,000/unit 
8706.00.50  Used chassis fitted with engines Rs 312,000/unit 
8707.10, 8707.90.10 Bodies, for the motor vehicles of heading 87.03 Rs 416,000/ unit 
8708.29.10. 8708.99.40 "Cut-portions" of bodies and cabs Rs 104,000/ cut 
portion 
9504.10.10, 9504.10.90, 9504.20, 9504.30.10, 9504.30.90, 9504.40, 9504.90 Video games of a kind used with a television receiver 15% 
Source:  Customs Administration online information.  View ed at:  http://www.customs.gov.lk/news/Excise.pdf. Sri Lanka WT/TPR/S/237 
 Page 151 
 
 
Table AIII.5 
Imports subject to technical regulations under the Import s (Standardization and Quality Control) Regulations 2006  
HS heading Product description 
0402.10.00  Skimmed milk powder 
0402.21.00 02, 0402.29.00 Full cream milk powder 
0402.99.01 03 Condensed milk 
0405.10.00 04  Butter 
1507.10.00 05, 1507.90.00 Soya bean oil 
1508.10.00 06, 1508.90.00 Peanut oil 
1511.90.02 1511.10.00 Palm oil 
1511.90.09 08  Palm olein 
1511.90.01 09  Palm stearin 
1512.11.00, 1512.19.00  Sunflower seed oil 
1513.11.01, 1513.11.09, 1513.19.01, 1513.19.09 Coconut oil 
1513.21.00, 1513.29.00 Palm kernel oil 
1515.21.00, 1515.29.00 Corn oil 
1515.50.00  Sesame oil 
1517.10.00  Margarine 
1604.11.00, 1604.12.00, 1604.13.00, 1604.14.00, 1604.15.00, 
1604.16.00, 1604.19.00, 1604.20.00 Canned fish 
1604.11.00, 1604.12.00, 1604.13.00, 1604.14.00, 1604.15.00, 
1604.16.00, 1604.19.00, 1604.20.00 Canned fish curry 
1701.11.00, 1701.12.00 Brown sugar 
1902.11.00, 1902.19.00, 1902.20.00, 1902.30.00 Noodles  
1905.31.00  Biscuits 
1905.40.00  Rusks 
2007.99.00, 2007. 10.00, 2007.91.00  Jams, jellies,  marmalades and preserves 
2009.11.00, 2009.12.00, 2009.19.00, 2009.21.00, 2009.29.00, 
2009.31.00, 2009.39.00, 2009.41.00, 2009.49.00, 2009.50.00, 
2009.61.00, 2009.69.00, 2009.71.00, 2009.79.00, 2009.80.01, 
2009.80.09, 2009.90.00 Fruit cordials and concentrates (2) 
2103.20.00  Tomato sauce 
2103.90.00  Chilli sauce 
2105.00.00  Ice cream 
2106.90.19, 2202.10.00 Milk added drinks 
2201.90.01  Bottled drinking water 
2201.10.01 Bottled natural mineral water 
2202.10.00  Synthetic/artificial cordials 
2523.10.00, 2523.29.02, 2523.29.03 Ordinary portland cement 
3303.00.00  Baby cologne 
3304.91.00  Skin powder for infants 
3306.10.00  Toothpaste 
3401.11.00  Toilet soap 
3401.11.00  Baby soap 
3401.19.00  Laundry soap 
3605.00.00  Safety matches 
3808.10.01  Mosquito coils 
3808.10.09  Mosquito mats 
8547.10.00, 8547.20.00, 8547.90.00, 3917.00.00, 3917.21.00, 
3917.22.00, 3917.23.00 Conduits for electrical installations 
3917.23.00  Rigid polyvinyl pipes for water supply 
3917.40.00  Rigid polyvinyl pipe joints for water supply 
3925.10.00, 3925.90.00 Polyethylene water storage tanks 
4011.50.00  Bicycle tyres 
4013.20.00  Bicycle tubes 
4820.20.00  Exercise books 
5204.11.00, 5204.20.00 Cotton sewing thread 
Table AIII.5 (cont'd) WT/TPR/S/237 Trade Policy Review 
Page 152 
 
 
HS heading Product description 
5508.10.00, 5508.20.00 Spun polyester sewing thread 
6506.10.00  Protective helmets 
6811.10.00  Asbestos cement corrugated sheets 
6811.20.00 Asbestos cement flat sheets 
7214.10.01 7214.10.09, 7214.20.01, 7214.91.01, 7214.91.02, 
7215.50.00, 7215.90.00, 7213.20.00, 7213.91.00, 7213.99.00 Plain steel bars for the reinforcement of concrete 
7213.10.00, 7214.20.00, 7215.90.00  Ribbed steel bars for the reinforcement of concrete 
7213.10.01, 7213.10.09, 7213.91.00, 7213.99.00, 7214.10.01, 
7214.91.01, 7214.91.02, 7214.91.09 Hot rolled, steel bars  
7216.10.00, 7216.21.00, 7216.22.0, 7216.31.00, 7216.40.00, 
7216.50.00 Hot rolled structural steel properties of hot rolled structural steel 
sections 
7217.20.00, 7217.20.01, 7217.10.00, 7217.20.02, 7217.20.09, 7217.20.02, 7217.20.09 Mild steel wire 
7311.00.09  Transportable welded steel gas 
7615.11.00, 7615.19.00 Wrought aluminium utensils 
8414.51.00  Electric fans 
8504.10.00  Ballasts for tubular fluorescent lamps 
8506.10.01, 8506.10.09, 8506.30.00, 8506.40.00, 8506.50.00, 
8506.60.00, 8506.80.00, 8506.90.00 Primary cells and batteries 
8507.10.00  Lead-acid starter batteries 
8516.10.00  Electric immersion water heaters 
8516.60.00  69 electric hot plates 
8516.79.09  Electric kettles 
8536.20.00  Circuit breakers for over-current 
8536.20.00  Residual current operated circuit breakers 
8536.20.00  Residual current operated circuit breakers 
8536.50.01, 8536.50.02  Switches for fixed electrical installations 
8536.50.01 Glow starters for tubular fluorescent lamps 
8536.61.01  Insulated bayonet lamp holders 
8536.50.09  Household electric plugs 
8536.50.09  Fused plugs 
85.39.22.00  Tungsten filament lamps 
85.40.00.00  Conductors in insulated cables 
85.44.00.00  PVC insulated cables with copper 
85.44.00.00  PVC insulated flexible cords 
85.44.00.00  PVC insulated electric cables 
96.17.00.00  Vacuum flasks 
2523.29.02, 2523.29.03 Portland limestone cement 
2523.90.00  Blended hydraulic cement 
3917.23.00 PVC-U pipes for soil and waste discharge systems 
3917.40.00  PVC-U fittings for soil and waste discharge systems  
4011.40.00  Motor cycle and scooter tyres 
5601.10.00  Sanitary towels 
6601.91.00, 6601.99.00 Umbrellas 
6905.10.00  Roofing tiles 
6907.10.01, 6907.10.09, 6907.90.01, 6907.90.09, 6908.10.01, 
6908.10.09, 6908.90.01, 6908.90.09 Ceramic tiles 
6810.19.00  Cement tiles 
6911.10.00  Porcelain ware 
7304.00.00, 7306.00.00, 7307.00.00, 7305.00.00 Galvanized steel pipes 
7314.42.00, 7314.41.00 Coated steel chain link fence fabric  
8539.31.01  Self ballasted lamps 
8708.10.00  Leaf springs for automobile 
8708.91.00  Radiator cores 
8544.30.00  Cables for motor vehicles 
8547.20.00  Cable trunking 
9603.21.00 Tooth brushes 
Source : Imports (Standardization and Qu ality Control) Regulations 2006. Sri Lanka WT/TPR/S/237 
 Page 153 
 
 
Table AIII.6 
Investment incentives under the Board of Investment (BOI) regime, February 2010 
Qualifying Criteria Incentives 
Concessionary 
income tax Import duty 
exemptions Category Minimum 
investment 
(US$) Minimum 
export 
requirement
(% of 
output) Full tax 
holidaya 10%, 15%, 
20% Capital 
goods Raw 
material Exemption 
from 
exchange 
control 
Manufacture of non-
traditional goods for 
export including deemed 
exportsc 250,000 
500,000 
1 million 80 
80 
80 3 years 
5 years 
7 years 10% 2 years 
15% thereafter 
20% n.a. Yes Yesb Yes 
Export-oriented servicesd 500,000 70 5 years 10% 2 years 
15% thereafter 
20% n.a. Yes Yesb Yes 
Manufacture of industrial 
tools and/or machinery 150,000 n.a. 5 years 10% 2 years 
15% n.a. 
20% thereafter Yese No No 
Small-scale 
infrastructure projectsf 500,000 n.a. 2 years 10% 2 years 
15% n.a. 
20% thereafter Yese No As determined 
by the Board 
IT and/or IT enabled services (15 technically 
qualified persons for IT 
enabled services)h 150,000 n.a 2 years 10% 2 years 
15% n.a. 
20% thereafter Yesg No Yes, if export 
more than 
70% of 
production 
IT related training 
institutes (min 300 
students in IT related 
Training Institutes) 100,000 n.a 2 years 10% 2 years 
15% n.a.  
20% thereafter Yes No No 
Regional operating 
Headquartersi 250,000 70% 3 years 10% 2 years 
15% thereafter 
20% n.a. Yes No Yes 
Any industry, or any 
other business activity of 
advanced 
technology/pioneered 
nature approved by the Board. Expansion of a company 
in the hotel industry 
(3 star and above) 5 million n.a. 5 years 10% 2 years 
15% thereafter 
if the industry is 
export oriented 
20% thereafter 
if the industry is 
not export 
oriented Yes
e Yes, if 
export 
oriented Yes, if export 
oriented 
Foreign investors 5 million n.a. - n.a. Yese No No 
Local investors 1 million n.a. - n.a. Yese No No 
Research and 
Developmentj 100,000 n.a 5 years 10% n.a. 
15% if export 
oriented 
20% if export 
oriented Yese No No 
Agriculture and/or 
agri-processingk 150,000 n.a. 5 years  10% n.a. 
15% thereafter 
20% n.a. Yes 
(lifetime 
if export 
oriented) Yes, if 
export equal 
or more than 
70% of 
production Yes, if export 
equal or more 
than 70% of 
production 
Existing enterprises 
undertaking 
modernization or new 
company for food 
processing units in the 
export plantation sectorl 150,000 n.a. 5 yearsa 10% n.a. 
15% if export 
oriented 
20% if not 
export oriented Yesd No No 
Table AIII.6 (cont'd) WT/TPR/S/237 Trade Policy Review 
Page 154 
 
 
Qualifying Criteria Incentives 
Concessionary 
income tax Import duty 
exemptions Category Minimum 
investment 
(US$) Minimum 
export 
requirement
(% of 
output) Full tax 
holidaya 10%, 15%, 
20% Capital 
goods Raw 
material Exemption 
from 
exchange 
control 
Export Trading House (exporting entirety of 
locally produced manufactured products 
and/or re-exporting the 
entirety of imports.  Location inside an EPZ or an approved Customs 
Bonded Warehouse) Annual value or 
turnover  US$5-
10 million 
 
US$10-
25 million 
  
Over 
US$25 million  10% tax 
for 5 
years 
 
 
5% tax 
up to 
5 years 
 
5 years  10%, 15% 
thereafter, 20% 
n.a. 
 
 
5%, 15% 
thereafter, 20% 
n.a. 
 
0%, 15% 
thereafter, 20% 
n.a. Yes Yes Yes 
Large-scale new/existing 
projects 12.5 million n.a. 5 years 10% n.a. 
15% thereafter 
20% n.a. Yese No As determined 
by the Board 
 25 million n.a. 6 years 10% n.a. 
15% thereafter 
20% n.a. Yese No As determined 
by the Board 
 Over 50 million n.a. 8 years 10% n.a. 
15% thereafter 
20% n.a. Yese No As determined 
by the Board 
Large-Scale Projects        
Power generation, transmission and 
distribution 10 million n.a. 6 years 10% n.a. 
15% thereafter 
20% n.a. Yese Only for 
export 
oriented 
projects As determined 
by the Board, 
other than 
export 
oriented 
projects 
Development of 
highways, sea ports, 
airports, water services 25 million n.a. 8 years 10% n.a. 
15% thereafter 
20% n.a. Yese Only for 
export 
oriented 
projects As determined 
by the Board, 
other than 
export 
oriented 
projects 
Any other infrastructure 
projects approved by the BOI  
Large scale manufacturing or services project of any 
other business activity 
for export approved by the BOI 50 million n.a. 10 years 10% n.a. 
15% thereafter 
20% n.a. Yes
e Only for 
export 
oriented 
projects As determined 
by the Board, 
other than 
export 
oriented 
projects 
 75 million n.a. 12 years 10% n.a. 
15% thereafter 
20% n.a. Yese Only for 
export 
oriented 
projects As determined 
by the Board, 
other than 
export 
oriented 
projects 
 100 million n.a. 15 years 10% n.a. 
15% thereafter 
20% n.a.  Only for 
export 
oriented 
projects As determined 
by the Board, 
other than 
export 
oriented 
projects 
Table AIII.6 (cont'd) Sri Lanka WT/TPR/S/237 
 Page 155 
 
 
Qualifying Criteria Incentives 
Concessionary 
income tax Import duty 
exemptions Category Minimum 
investment 
(US$) Minimum 
export 
requirement
(% of 
output) Full tax 
holidaya 10%, 15%, 
20% Capital 
goods Raw 
material Exemption 
from 
exchange 
control 
Establishment of industrial estates 
(developing and managing industrial 
estates/special economic 
zones)
m 500,000 
1 million 
5 million 
10 million 
15 million 
20 million 25 million 50 million 
75 million n.a. 
n.a. 
n.a. n.a. 
n.a. 
n.a. n.a. n.a. 
n.a. 3 years 
5 years 
6 years 7 years 
8 years 
9 years 
10 years 12 years 
15 years 10% n.a. 
15% thereafter 
20% n.a. Yes
e n.a. As determined 
by the Board 
Textile/ Fabric Manufacturing, Printing, 
Dyeing, Washing and Finishing (including 
deemed exports) 500,000 
1 million 
5 million 
7.5 million 
10 million 80% 
80% 
80% 80% 
80% 5 years 
8 years 
10 years 12 years 
15 years 10% 2 years 
15% thereafter 
20% n.a. Yes Yes
e Yes 
Setting up of Export 
Trading House for Rural 
Sector (agricultural 
products, handicraft, 
handloom and other locally manufactured products), any other rural 
product.  Collection 
centres must be outside the Colombo and Gampaha districts 150,000 100% 5 years
e 10% 2 years 
15% thereafter 
20% n.a. Yese No No 
n.a. not applicable 
a The tax holiday period will start from the y ear the enterprise begins to make profits  or not later than two years of the date  of 
commencement of commercial operations or production whicheve r is earlier, except for existing enterprises undertaking an 
expansion of its same location or new location. 
b On raw materials used to produce exports.  Customs duties and ot her applicable levies become pa yable at the point of local sa les. 
c Non-traditional goods include all goods other than black tea in bulk, crepe rubber, sheet rubber, scrap rubber, coconut oil, 
desiccated coconut (other than desiccated coconut manufacture using coconuts, coconut fibres or such other commodity as may 
be determined by the Board). 
d Export-oriented services include :  garment washing and finishing plants;  embroi dery services,  ship repairs;  textile dyeing  and 
finishing plants,  textile printing;  tes ting of fabrics;  computer-aided designs for garments and other industries;  bunkering  
services,  production of films;  air cargo and international passenger services;  contai ners repair;  vacuum packing of garment s. 
e During the project establishment/implementation period. f Power generation, tourism and/or recreati on, warehousing and/or cold storage, garb age collection and/or disposal, constructio n of 
houses (not less than 25 housing units in no more than 4 locati ons), construction of hospitals, water supply and infrastructure  for 
film industry.  The benefits may also be  extended to any special project approved by  the Cabinet Sub Committee on Investment 
Facilitation of the Council of Ministers, as well as any othe r infrastructure/construction ac tivity approved by the Board. 
g If exports are less than 70% only dur ing the project implementation period. 
h IT-enabled services include 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. 
i Incentives to regional operating headquarters are available if tw o or more of the following services are provided to related 
businesses established outside Sri Lanka:  administration, busine ss and coordination;  sourcing of raw materials and components ;  
R&D services;  technical support services;  financial and treasury management; and marketing and sales promotion. 
j Any systematic or intensive study carried out in the field of science or technology with the object of using the results to i mprove 
the production of materials, devices, products or process. 
k Agriculture includes the cultiva tion of plants, animals husbandry and rearing and/or processing of fi sh, but it excludes proc essing 
of black tea and prawns. 
l The export plantation sector includes:  t ea, rubber, coconut, a nd non-traditional crops. 
m The tax holiday will start from the year in  which the enterprise begins to make prof its or any year of assessment not later t han 
3 years from the date of commencement of commercial operation or production, whichever is ear lier (only for projects set up in 
textile processing zones). 
Source: Board of Investment of Sri Lanka.  Viewed  at:  http://www.boi.lk/2009/pdf/Incentives.pdf. WT/TPR/S/237 Trade Policy Review 
Page 156 
 
 
Table AIII.7 
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 of non-traditional goods;  and 
information technology and allied services A company incorporated on or after 
1 April 2002;  with a minimum investment 
of Rs 10 million in the undertaking;   or a 
company incorporated as a new undertaking prior to 1 April 2002, with a minimum investment of Rs 50 million Five years from the year in which the 
company starts making profits or no later 
than two years from the date the company 
starts operations, whichever is earlier, provided the period commences between 
1 April 2006 and 31 March 2008.  
Three years for companies for which the 
period starts after 31 March 2008 
Any agricultural undertaking carried on in 
Sri Lanka, by any person or partnership 
(except for the production of green leaf 
and the manufacture of tea there from Any agricultural undertaking carried on in 
Sri Lanka, is exempt from income tax for 
each year of assessment within the period of 
five years Five years commencing on 1 April 2006.  
Profits and income other than from the 
disposal of any capital asset are exempted 
from income tax 
Companies engaged in infrastructure 
development projects carrying on a 
"specified undertakings" Minimum investment of Rs 1,000 million 
"Specified undertaking" means an 
undertaking carried on by a company 
engaged in any activity relating to 
infrastructure development as may be 
determined by the Minister by Order published in the Gazette , having regard to 
the interests of the national economy Exemption is for not less than 6 years, but 
no more than 12 years commencing no 
later than 31 March 2009 (decided by Minister Order).  Period to be from the 
start of the year of a ssessment in which the 
undertaking starts to make profits or any year of assessment not later than 2 years 
from the date on which the undertaking 
commences to carry on commercial 
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 and hospitals Company must invest in the 
Rs 10-50 million within one year from the 
commencement of the undertaking Five years (from the year in which the 
company starts making profits;  or no later 
than two years from the date the company 
starts operations whichever is earlier).  
Three years, where the exemption period 
starts after 1 April 2008 
Undertaking of a pioneering nature as 
determined by the Minister  Company must make a minimum 
investment of: 
Rs 250-1,000 million 
Rs 1,000-2,499 million 
Rs 2,500 million and above Exemption period: 
 
5 years 
8 years 
10 years 
New industrial undertakings:  investment 
in plant, machinery, furniture, building or 
land used in such undertaking.  Undertaking may not be formed by the splitting up or rec onstruction or 
acquisition of any undertaking previously 
in existence Undertaking must be new and located in any 
area outside the administrative districts of 
Colombo and Gampaha.  Investment must 
take place before 1 April 2009 
Number of employees must be at least 30 
before 1 April 2009 and 50 thereafter, when 
the undertaking is providing information technology, printing, or the manufacture of 
packing materials;  or 200 for other 
activities 
Investment must not be less than 
Rs 30 million 
 
 
Between Rs 30 million and 50 million 
 
Between Rs 50 million and 100 million 
 
More than Rs 100 million Benefit length depends on sum invested 
and location.   
Sum invested in rupees   Period   
50 million  5-7 years More than 50 but not 
more than 100 million  6-8 years 
More than 100 million  8-10 years 
Part A:  Any administrative district, part of 
which overlaps with the boundary of the 
administrative district of Colombo or of 
Gampaha.   
Part B:  Any administrative district in other 
areas 
5 years if location is in Part A of Second 
Schedule;  7 years if in Part B, 
6 years if location is in Part A of Second 
Schedule;  8 years if in Part B; 
8 years if location is in Part A of Second 
Schedule;  10 years if in Part B 
Table AIII.7 (cont'd) Sri Lanka WT/TPR/S/237 
 Page 157 
 
 
Category Qualifying criteria Incentive:  exemption from Income Tax 
Companies engaged in research and 
developmenta The company must be a new undertaking 
and invest no less than Rs 2 million within 
one year from incorporation Five years (from the year in which the 
company starts making profits;  or no later 
than two years from the date the company 
starts operations, whichever is earlier) 
Three years if the period for which the 
profits and income are tax exempt starts 
after 1 April 2008 
Exemption from income tax of the profits 
and income from the operation of any re-opened abandoned factory Re-opened abandoned factory means a 
factory that was engaged in the production 
or manufacture of any commodity or article 
but stopped for an unbroken period of not less than 3 years, before 16 November 2006.  
Activities must have restarted before 1 April 
2008 Until 31 March 2011 
Exemption from income tax of any 
venture capital company (registered under 
the Companies Act No. 17 of 1982 with a minimum issued share capital of 
Rs 100 million and which is engaged in 
the business of providing equity 
investment in relation to any project) 
Investment for the financing of seed 
capital or start up or early stage financing 
of the investee company 
Investment may be made in foreign 
companies, for up to 10% of the capital at 
the end of the second year, and 20% after 
the third year Investment must be identified as specific, 
for the purchase of ordinary shares in a 
company engaged in (a) a project of a pioneering nature and the operation of 
which results in value added and the 
promotion of economic development;  (b) a project engaged in the business of 
information technology;  (c) any other 
project as may be specified by the Minister 
by Order published in the Gazette  
The venture capital company must not have 
started commercial operations prior to 
1 April 2003;  and the specific investment must not be made in relation to a company 
that is an associate company at the time of 
making the first investment 
The venture capital company must have 
invested not less than 40% of the total 
before the end of the second year after starting operations;  not less than 80% before the end of the third year Five years (from the year in which the 
company starts commercial operations)  
Company must reach a capital of 
Rs 100 million to start operations 
Three years if the venture must start 
commercial operations before 1 April 2008 
(Rs 100 million rule not applicable) 
Relocation:  Exemption of profits and income of any relocated undertaking Undertaking was, prior to 1 November 2005 
carried on by the company within the 
administrative district of Colombo or of 
Gampaha, with not less than 100 employees 
Undertaking relocated anywhere outside the 
administrative districts of Colombo and 
Gampaha and commencing activity not later 
than 31 March 2009 
Relocation expenditure not less than 
Rs 100 million Five years from the commencement of the 
year of assessment in which the relocated undertaking started commercial operations 
Relocation (additional) Prior to 1 November 2007, undertaking was 
carried on by the company within the 
administrative district of Colombo or of 
Gampaha, with not less than 100 employees 
Undertaking relocated anywhere outside the 
administrative districts of Colombo and 
Gampaha and commencing activity not later 
than 31 March 2009 
Relocation to carry out commercial 
operation and with number of employees 
not less than on 1 November 2007 Five years, commencing on 1 April 2009 
Table AIII.7 (cont'd) WT/TPR/S/237 Trade Policy Review 
Page 158 
 
 
Category Qualifying criteria Incentive:  exemption from Income Tax 
A company that manufactures non-
traditional export and expands its 
operation A minimum of Rs 10-100 million must be 
invested prior to 31 March 2004 If the company is already subject to a tax 
exemption the new exemption is for 
two years from the date of expiry of the prior exemption;  or for two years from the 
date the expanded company starts 
operations, whichever is earlier 
Cooperatives  Any registered society under the 
Co-operative Societies Law No. 5 of 1972 Profits and income for five years, 
commencing on 1 April 2008 
Exemption from income tax of certain subsidies Subsidies or grants out of:   (a) the Capital 
Fund under the Sri Lanka Tea Board Law 
No. 14 of 1975;  (b) the rubber Replanting Subsidy Fund, established under the Rubber 
Replanting Subsidy Act, (Chapter 437);  
(c) by the Coconut Cultivation Board, under the Coconut Development Act, No. 46 of 
1971;  (d) by the Ministry in charge of 
Fisheries, for the purchase by such person of fishing boats, marine engines, fishing gear 
and other fishing equipment;  (e) Export 
Development Fund, established by the Sri Lanka Export Development Act No. 40 
of 1979;  (f) under any other scheme for 
planting or replanting;  (g) out of the Mill Development Fund, administered by the Coconut Development Authority under the 
Coconut Development Act, No. 46 of 1971, 
for the modernization of machinery Exempt from income tax 
Exemption from income tax of any person 
engaged in the business of providing 
Manor Houses or Thematic Bungalows for 
tourists Registration with the Ceylon Tourist Board 
established by the Ceylon Tourist Board Act 
No. 10 of 1966 on or after 1 April 2003, under the scheme for providing 
accommodation to tourist in manor houses 
or thematic bungalows.  Benefits may be used during the ten-year period from the date of registration Three years (from the year in which the 
company starts making profits;  or no later 
than two years from the date the company 
starts operations whichever is earlier) 
Exemption from income tax of the profits 
and income of any new undertakings located within the Eastern Province Undertakings must be located within the 
Eastern Province and have started 
commercial operations on or after 
7 November 2007;  they must not be formed by the splitting up, reconstruction or 
acquisition of an undertaking in existence 
before 7 November 2007 
Investment in the undertaking before 
1 April 2010 must not be less than 
Rs 30 million Five years (from the year in which the 
company starts making profits;  or no later 
than two years from the date the company 
starts operations whichever is earlier) 
Exemption of the profits and income of 
any new undertaking located in any 
lagging region Lagging region is understood as being in a 
state of economic backwardness in the year 
of assessment immediately preceding that of 
commercial operations 
Must start operating on or after 1 April 2008 
and the sum invested in the acquisition of 
capital assets (other than land), after 7 November  2007 but before 
31 March 2010 must not be less than 
Rs 30 million Five years (from the year in which the 
company starts making profits;  or no later 
than two years from the date the 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 mate rials, devices, products, produce or process (oth er than quality control of products or routin e 
testing, materials, devices, products, produce, research in huma n sciences, routine data collection, efficiency surveys or 
management studies, market re search and sale promotion). 
Source:  Government of Sri Lanka. Sri Lanka WT/TPR/S/237 
 Page 159 
 
 
Table AIV.1 
Agricultural products (WTO definiti on) subject to import licensing, 2009 
HS code Description 
0102.1000 Live bovine animals:  pure-bred breeding animals 
0102.9000 live bovine animals:  other than pure-bred breeding animals 
0103.1000 Live swine:  pure-bred breeding animals 
0103.9100 Live swine:  other than pure-bred  breeding animals weighing less than 50 kg 
0103.9200 Live swine:  other than pure-bred breeding animals weighing 50 kg or more  
0104.1010 Live sheep:  pure-bred breeding animals 
0104.1090 Live sheep:  other than pure-bred breeding animals 
0104.2010 Live goats:  pure-bred breeding animals 
0104.2090 Live goats:  other than pure-bred breeding animals 
0106.1100 Other live animals:  primates 
0106.1200 Other live animals:  whales, dolphins and porpoises 
0106.1990 Other live animals:  other 
0106.2010 Other live animals:  reptiles of a kind used for human food 
0106.3110 Other live animals:  birds of prey of a kind used for human food 
0106.3210 Other live animals:  psittaciformes:  of a kind used for human food 
0106.3910 Other:  of a kind used for human food 
0106.9010 Other live animals:  of a kind used for human food 
0201.1000 Meat of bovine animals, fresh or  chilled:  carcasses and half-carcasses 
0201.2000 Meat of bovine animals, fresh or chilled:  other cuts with bones in 
0201.3000 Meat of bovine animals, fresh or chilled:  boneless 
0202.1000 Meat of bovine animals, fr ozen:  carcasses and half-carcasses 
0202.2000 Meat of bovine animals, fr ozen:  other cuts with bones in 
0202.3000 Meat of bovine animals, frozen:  boneless 
0204.1000 Carcasses and ha lf-carcasses of lamb, fresh or chilled  
0204.2100 Other meat of sheep, fresh or  chilled:  carcasses and half-carcasses 
0204.2200 Other meat of sheep, fresh or  chilled:  other cuts with bone in 
0204.2300 Other meat of sheep,  fresh or chilled:  boneless 
0204.3000 Carcasses and half-carcasses of lamb, frozen 
0204.4100 Other meat of sheep, fro zen:  carcasses and half-carcasses 
0204.4200 Other meat of sheep, frozen:  other cuts with bone in 
0204.4300 Other meat of sheep, frozen:  boneless 
0204.5000 Meat of goats 
0206.1000 Edible offal of bovine animals, fresh or chilled 
0206.2100 Edible offal of bovine animals, frozen:  tongues 
0206.2200 Edible offal of bovine animals, frozen:  livers 
0206.2900 Edible offal of bovine animals, frozen:  other 
0206.3000 Edible offal of swine: fresh or chilled 
0206.4100 Edible offal of swine:  frozen:  livers 
0206.4900 Edible offal of swine:  frozen:  other 
0206.8000 Edible offal - other:  fresh or chilled 
0206.9000 Edible offal -other:  frozen 
0208.3000 Other meat and edible meat offal, fresh, chilled or frozen:  of primates 
0208.4000 Other meat and edible meat offal, fresh, chilled or frozen:  of whales, dolphins and porpoises 
0208.5000 Other meat and edible meat offal,  fresh, chilled or frozen:  of reptiles 
0208.9090 Other meat and edible meat offa l, fresh, chilled or frozen:  other 
0210.2000 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal:  Meat o f 
bovine animals 
0210.9100 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal:  of pri mates 
Table AIV.1 (cont'd) WT/TPR/S/237 Trade Policy Review 
Page 160 
 
 
HS code Description 
0210.9200 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal:  of wha les, 
dolphins and porpoises .. 
0210.9300 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal:  of rep tiles 
0210.9900 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal:  other 
0504.0000 Guts, bladders and stomachs of animal s (other than fish), whole and pieces th ereof, fresh, chilled, frozen, salted, i n brine, 
dried or smoked 
0506.1010 Bones and horn-cores, unworked, defatte d, simply prepared (but not cut to sh ape), treated with acid or degelatinized;  
waste of these products:  ossein and bones treated with acid 
0506.1090 Bones and horn-cores, unworked, defatte d, simply prepared (but not cut to sh ape), treated with acid or degelatinized;  
other than waste of these products:  ossein and bones treated with acid 
0506.9010 Bones and horn-cores, unworked, defatte d, simply prepared (but not cut to sh ape), treated with acid or degelatinized;   
waste of these products:  other than ossein and bones treated with acid 
0506.9090 Bones and horn-cores, unworked, defatte d, simply prepared (but not cut to sh ape), treated with acid or degelatinized;   
other than waste of these products:  othe r than ossein and bones treated with acid 
0510.0010 Ambergris, castoreum, civet and musk;  cantharides;  bile , whether or not dried; glands  and other animal products use  in 
the preparation of pharmaceutical products:  ambergris 
0510.0090 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 
0511.1000 Animal products n.e.s.:  bovine semen 
0511.9910 Animal products n.e.s.:  other:  Fellmongery waste  
0511.9920 Animal products n.e.s.:  other:   Swine semen 
0511.9930 Animal products n.e.s.:  other:  Goat semen 
0511.9940 Animal products n.e.s.:  other:  Embryos 
0511.9990 Animal products n.e.s.:  other:  other 
0801.3110 Cashew nuts: in shell:  fresh 
0801.3190 Cashew nuts: in shell:  other 
1005.1000 Maize (corn):  seed 
1005.9000 Maize (corn):  other than seed 
1006.1000 Rice in the husk (paddy or rough) 
1502.0010 Fats of bovine animals, sheep or goats , other than those of heading 1503:  tallow 
1502.0090 Fats of bovine animals, sheep or goats, othe r than those of heading 1503:  other than tallow 
1503.0000 Lard stearing, lard oil, oleostearin, etc. 
1601.0000 Sausages and similar products, of meat, meat o ffal or blood;  food prepara tion based on these products 
1602.1000 Other prepared or preserved meat, meat  offal or blood:  homogenized preparations 
1602.2000 Other prepared or preserved meat, meat  offal or blood:  of liver of any animal 
1602.3900 Other prepared or preserved meat , meat offal or blood:  other poultry 
1602.4900 Other prepared or preserved meat, meat offa l or blood:  of swine- other including mixtures 
1602.5000 Other prepared or preserved meat, meat offal or blood:  of bovine animals 
1602.9000 Other prepared or preserved meat, meat offal or bl ood:  other including preparati ons of blood of any animal 
1603.0000 Extracts and juices of meat, fish or crus taceans, molluscs or other aquatic invertebrates. 
1703.1000 Molasses resulting from the extracti on or refining of sugar - cane molasses 
1703.9000 Molasses resulting from the extraction or refining of sugar - other than cane molasses 
2104.1000 Soups and broths and preparations therefore 
2104.2000 Homogenized composite food preparations 
2207.1000 Undenatured ethyl alcohol of an alcoho lic strength by volume of 80% vol. or higher 
2207.2010 Ethyl alcohol and other spirits, dena tured, of any strength:  spirits denatu red in accordance with regulations framed  under 
the Excise ordinance 
2207.2020 Ethyl alcohol and other spirits, dena tured, of any strength:  Spirits citr onella imported for testing citronella oil;  industrial 
spirits imported for de-icing aircraft 
2207.2090 Ethyl alcohol and other spirits, denatured, of any strength:  other 
2301.1000 Flours, meals and pellets, of meat or meat offal;  greaves 
2309.1000 Dog or cat food, put up for retail sale 
Table AIV.1 (cont'd) Sri Lanka WT/TPR/S/237 
 Page 161 
 
 
HS code Description 
2309.9030 Poultry feed 
2309.9090 Other feed 
3503.0000 Gelatine sheets and gelatine derivative s;  isinglass;  other glues of animal  origin, excluding casein glues of headin g 35.01 
Source:  Sri Lankan Customs online information.  View ed at:  http://www.customs.gov.lk/ [12 April 2010]. 
 
__________