Indo-Sri Lanka Free Trade Agreement Notification

List 2 of the Annexure to Notification consisting of 523 entries has been omitted by amending notification. This reduce the scope of the negative list to a large extent;

[135/31.12.2001; 24/01.03.2002; 126/12.11.2002; 43/18.03.2002; 150/14.10.2003; 121/30.12.2011; 36/30.12.2019 – HS Code Changes incorporated]

Please note that the duty is arrived at based on the following steps:

1.     Check heading of the goods.

2.     If goods are in list 1, 100% concession is applicable.

3.     If goods are in list 2, 25% concession is applicable.

4.     If goods are in list 3, 50% duty is applicable subject to conditions in the list 3 as well as condition 2 of notification.

5.     Goods in list 4 attract 50% concession.

6.     If goods are not in list 1, list 2, list 3 or list 4 but appear in list the Annexure (The negative list), no concession applicable.

7.     If goods are not in any at point 5, full 100% concession will apply under list 5.

Four percent special CVD applicable on goods imported under notification 26/01.03.2000 [Ref: SNo. 3 of 20/01.03.2006]

Ntfn 26           In exercise of the powers conferred by sub-section (1) of
01.03.2000     section 25 of the Customs Act, 1962 (52 of 1962) the Central
                       Government, being satisfied that it is necessary in the public

interest so to do, hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under the Chapter, heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in column(2) of the said Table, from so much of that portion of the applied rate of duty of customs as is specified in the corresponding entry in column (4) of the said Table, subject to the following conditions, namely:-

1)     the importer proves to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, in accordance with the Customs Tariff( Determination of Origin under the Free Trade Agreement between the Democratic Socialist Republic of Sri Lanka and the Republic of India) Rules, 2000 published with the notification of the Government of India in the Ministry of Finance(Department of Revenue) No. 19 /2000-Customs(N.T), dated the 1st March, 2000 that the goods in respect of which the benefit of this exemption is claimed are of the origin of Sri Lanka;

(2)    in respect of articles of apparel and clothing accessories specified in List 3 of the Table,-

(i)     the exemption shall apply to a quantity of imports, not exceeding 8 million pieces computed from the 1 st day of January, in a calender year, all of which shall be manufactured from fabrics of Indian origin exported from India to Sri Lanka. [Amended by 52/22.04.2008]

        Provided that the quantity of imports shall not exceed 6 million pieces in respect of goods specified in column (2) against S.No. 1 of LIST 3 of the said Table.

        Provided further that the total quantity of imports shall not exceed 3 million pieces in respect of goods specified in column (2) against S.Nos. 3 to 212 of LIST 3 the said Table. [Proviso inserted by 52/22.04.2008]

(ii)   the imports shall be made only through the ports of Mumbai, Nhava Sheva, Chennai, Kolkata or Cochin, or the inland container depots of Tuglakabad or Bangalore.

        [Condition 2 Amended by 57/28.06.2005 – The Government of India notified zero duty for cotton garments from Sri Lanka on 28 June. Garments of synthetic fibre or others in the non cotton category will be levied 25% of the normal duty. The deal is subject to the condition that the garment is from fabrics of Indian origin exported to Sri Lanka earlier. There is also a quantity restriction of six million pieces for cotton goods and two million pieces for non cottons. The countervailing duty of 8.16 percent will be applicable on the goods. There is no Change in the duty on textile fibre and other textile goods which continue at 75 percent of the normal duty. In the earlier dispensation, the garment duty was set at 50 percent of the normal duty. Sri Lanka complained that the traffic out of Sri Lanka is not adequate. India has now responded by removing the basic diuty altogether, it has, however, laid down that the entire 8 mn piece quota must be from fabric of Indian origin. It has removed that window of two million pieces for garments made from fabrics of non Indian origin]

Provided that where the number of pieces manufactured from fabrics, which are not of Indian, origin, exceeds 2 million pieces but not exceed 4 million pieces, a minimum of 4 million pieces shall be manufactured from fabrics of Indian origin exported from the India to Sri Lanka.

Provided further that for the period from the 1st day of March 2000 to the 31st day of December 2000, the Tariff Rate Quota shall not exceed 6.67 million pieces out of which a minimum of 5 million pieces shall be manufactured from fabrics of Indian origin exported from India to Sri Lanka.

Provided also that the quantity of imports shall not exceed 2 million pieces in respect of each category of goods as may be specified by the Government within the said Tariff Rate Quota.

(ii) the imports shall be made only through the ports of Mumbai, Nhava Sheva, Chennai, Kolkata or Cochin or the ICD of Tuglakabad or Bangalore.[Amended by 126/12.11.2002; 150/14.10.2003]

[Condition 2(ii) omitted by 52/22.04.2008]

(3) in respect of tea, whether or not flavoured, and goods of sub-heading No.2101.20 specified in List 4 of the Table-

(i) the exemption shall apply to a Tariff Rate Quota not exceeding 15 million kilograms computed from the 1 st day of January in any calendar year .

        Provided that for the period from the 1 st day of March, 2000 to the 31 st day of December, 2000, the Tariff Rate Quota shall not exceed 12.5 million kilograms

(ii) the imports shall be made only through the ports of Calcutta and Cochin.

(4)    the importer follows the procedure as may be specified by the Government of India from time to time.

        Explanation: For the purposes of this notification,-

A)    “applied rate of duty” means the standard rate of duty specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), with respect to the goods specified in the said Table, read with any other notification for the time being in force, issued in respect of such goods under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) but not including the notifications of the Government of India in the Ministry of Finance (Department of Revenue) Nos. 236/89-Customs dated the 1 st September, 1989, 105 /99-Customs dated the 10 th August, 1999, 72/2005-Customs, dated

        the 22nd July 2005, 67/2006-Customs, dated the 30th June 2006 and 68/2006-Customs, dated the 30th June 2006” shall be substituted.

        [Amended by Ntfn 69/30.06.2006]

(B)   calendar year” means the period starting from the 1 st day of January and ending on the 31 st day of December of the same year.

(C)   in the case of goods specified at S.No. 1 in LIST 3, the duty payable after applying the concession specified therein, will be as per the ad valorem rate or specific rate, whichever is higher.; [Inserted by 126/12.11.02]

Table

SNo.

Chapter, Heading Sub-heading No

Description of goods

Portion of the applied duty

(1)

(2)

(3)

(4)

 

 

 

LIST-1 [Omitted by 128/30.12.2006]

 

 

 

 

LIST-2

 

1

51

 

Wool, Fine or Coarse Animal Hair, Horsehair yarn and woven fabrics

25%

2

52

 

Cotton

25%

3

53

 

All goods, other than:-

25%

 

 

(a)

goods falling under sub-headings 5308 10 or 5311 00; and

 

 

 

(b)

coconut coir falling under 5305

 

4

54

 

All goods, other than:-

25%

 

 

(a)

yarn of nylon or other polyamides or polyesters, single, untwisted or with twist not exceeding 50 turns per metre; and

 

 

 

(b)

Goods falling under 5402 11 10, 5402 19, 5404 11 00, 5404 12 00, 5404 19.

 

5

55

 

Man made staple fibres except those falling under sub-heading No 5501.20, 5501.30, 5503.20, 5503.30, 5505.10, 5506.20 and 5506.30

25%

6

56

 

All goods, other than:-

25%

 

 

(a)

Goods falling under sub-heading 5607 90 (excluding twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics of jute or textile bast fibres of  heading 5303; and

 

 

 

(b)

Goods falling under 5609.

 

7

58

 

Special woven fabrics, tufted textile fabrics, lace tapestries, trimmings, embroidery

25%

8

59

 

Impregnated coated covered or laminated textile fabrics, textile articles of a kind suitable for Industrial use

25%

9

300610 or 60

 

Knitted or crocheted fabrics

25%

10

63

 

Other made up textile articles, sets, worn clothing and worn textile articles

25%

 


 

 

LIST-3

 

(1)

(2)

(3)

(4)

1.

6203.42, 6205.20, 6204.62,6206.30, 6105.10, 6212.10, 6206.40, 6109.10, 6203.33, 6109.90, 6110.30, 6204.33, 6204.69, 6203.43, 6204.43, 6110.20, 6208.92, 6110.90, 6204.42, 6106.10, 6204.49, 6211.42, 6203.39, 6105.90, 6205 90 (except men’s or boys’ shirts of wool or fine animal hair); 6204.39,6105.20,6108.22, 6204.44, 6106.90, 6203.49, 6203.32, 6208.11, 6204.13, 6107.11, 6201.93, 6106.20, 6108.21

All goods

100%

2.

61 or 62

All goods, other than those specified in S.No. 1 above S.No. 1 above

75%

3

6101 20 00

All goods

100%

4

6101 30

All goods

100%

5

6101 90

All goods

100%

6

6102 10 00

All goods

100%

7

6102 20 00

All goods

100%

8

6102 30

All goods

100%

9

6102 90

All goods

100%

10

6103 10

All goods

100%

11

6103 22 00

All goods

100%

12

6103 23 00

All goods

100%

13

6103 29

All goods

100%

14

6103 31 00

All goods

100%

15

6103 32 00

All goods

100%

16

6103 33 00

All goods

100%

17

6103 39

All goods

100%

18

6103 41 00

All goods

100%

19

6103 42 00

All goods

100%

20

6103 43 00

All goods

100%

21

6103 49

All goods

100%

22

6104 13 00

All goods

100%

23

6104 19

All goods

100%

24

6104 22 00

All goods

100%

25

6104 23 00

All goods

100%

26

6104 29

All goods

100%

27

6104 31 00

All goods

100%

28

6104 32 00

All goods

100%

29

6104 33 00

All goods

100%

30

6104 39

All goods

100%

31

6104 41 00

All goods

100%

32

6104 42 00

All goods

100%

33

6104 43 00

All goods

100%

34

6104 44 00

All goods

100%

35

6104 49

All goods

100%

36

6104 52 00

All goods

100%

37

6104 53 00

All goods

100%

38

6104 59

All goods

100%

39

6104 61 00

All goods

100%

40

6104 62 00

All goods

100%

41

6104 63 00

All goods

100%

42

6104 69

All goods

100%

43

6105 10

All goods

100%

44

6105 20

All goods

100%

45

6105 90

All goods

100%

46

6106 10 00

All goods

100%

47

6106 20

All goods

100%

48

6106 90

All goods

100%

49

6107 11 00

All goods

100%

50

6107 12

All goods

100%

51

6107 19

All goods

100%

52

6107 21 00

All goods

100%

53

6107 22

All goods

100%

54

6107 29

All goods

100%

55

6107 91

All goods

100%

56

6107 99

All goods

100%

57

6108 11

All goods

100%

58

6108 19

All goods

100%

59

6108 21 00

All goods

100%

60

6108 22

All goods

100%

61

6108 29

All goods

100%

62

6108 31 00

All goods

100%

63

6108 32

All goods

100%

64

6108 39

All goods

100%

65

6108 91 00

All goods

100%

66

6108 92

All goods

100%

67

6108 99

All goods

100%

68

6109 10 00

All goods

100%

69

6109 90

All goods

100%

70

6110 11

All goods

100%

71

6110 12 00

All goods

100%

72

6110 19 00

All goods

100%

73

6110 20 00

All goods

100%

74

6110 30

All goods

100%

75

6110 90 00

All goods

100%

76

6111 20 00

All goods

100%

77

6111 30 00

All goods

100%

78

6111 90

All goods

100%

79

6112 11 00

All goods

100%

80

6112 12 00

All goods

100%

81

6112 19

All goods

100%

82

6112 20

All goods

100%

83

6112 31 00

All goods

100%

84

6112 39

All goods

100%

85

6112 41 00

All goods

100%

86

6112 49

All goods

100%

87

6113 00 00

All goods

100%

88

6114 20 00

All goods

100%

89

6114 30

All goods

100%

90

6114 90

All goods

100%

91

6115

All goods

100%

92

6116 10 00

All goods

100%

93

6116 91 00

All goods

100%

94

6116 92 00

All goods

100%

95

6116 93 00

All goods

100%

96

6116 99

All goods

100%

97

6117 10

All goods

100%

98

6117 80

All goods

100%

99

6117 90 00

All goods

100%

100

6201 11 00

All goods

100%

101

6201 12

All goods

100%

102

6201 13

All goods

100%

103

6201 19

All goods

100%

104

6201 91 00

All goods

100%

105

6201 92 00

All goods

100%

106

6201 93 00

All goods

100%

107

6201 99

All goods

100%

108

6202 11

All goods

100%

109

6202 12 00

All goods

100%

110

6202 13 00

All goods

100%

111

6202 19

All goods

100%

112

6202 91

All goods

100%

113

6202 92

All goods

100%

114

6202 93

All goods

100%

115

6202 99

All goods

100%

116

6203 11 00

All goods

100%

117

6203 12 00

All goods

100%

118

6203 19

All goods

100%

119

6203 22 00

All goods

100%

120

6203 23 00

All goods

100%

121

6203 29 00

All goods

[36/30.12.2019 – HS Code Changes incorporated]

100%

122

6203 31 00

All goods

[36/30.12.2019 – HS Code Changes incorporated]

100%

123

6203 32 00

All goods

100%

124

6203 33 00

All goods

100%

125

6203 39

All goods

100%

126

6203 41 00

All goods

100%

127

6203 42 00

All goods

[36/30.12.2019 – HS Code Changes incorporated]

100%

128

6203 43 00

All goods

100%

129

6203 49

All goods

100%

130

6204 11 00

All goods

100%

131

6204 12 00

All goods

100%

132

6204 13 00

All goods

100%

133

6204 19

All goods

100%

134

6204 21 00

All goods

100%

135

6204 22

All goods

100%

136

6204 23 00

All goods

100%

137

6204 29

All goods

100%

138

6204 31 00

All goods

[36/30.12.2019 – HS Code Changes incorporated]

100%

139

6204 32 00

All goods

100%

140

6204 33 00

All goods

100%

141

620439

All goods

100%

142

6204 41

All goods

100%

143

6204 42

All goods

100%

144

6204 43

All goods

100%

145

6204 44 00

All goods

100%

146

6204 49

All goods

100%

147

6204 51 00

All goods

100%

148

6204 52 00

All goods

100%

149

6204 53 00

All goods

100%

150

6204 59

All goods

100%

151

6204 61

All goods

100%

152

6204 62 00

All goods

[36/30.12.2019 – HS Code Changes incorporated]

100%

153

6204 63 00

All goods

100%

154

6204 69

All goods

100%

155

6205 20 00

All goods

[36/30.12.2019 – HS Code Changes incorporated]

100%

156

6205 30 00

All goods

100%

157

6205 90

All goods

100%

158

6206 10

All goods

100%

159

6206 20 00

All goods

100%

160

6206 30 00

All goods

[36/30.12.2019 – HS Code Changes incorporated]

100%

161

6206 40 00

All goods

100%

162

6206 90 00

All goods

100%

163

6207 11 00

All goods

100%

164

6207 19

All goods

100%

165

6207 21

All goods

100%

166

6207 22 00

All goods

100%

167

6207 29 00

All goods

100%

168

6207 91

All goods

100%

169

6207 99

All goods

100%

170

6208 11 00

All goods

100%

171

6208 19

All goods

100%

172

6208 21 00

All goods

[36/30.12.2019 – HS Code Changes incorporated]

100%

173

6208 22 00

All goods

100%

174

6208 29

All goods

100%

175

6208 91

All goods

100%

176

6208 92

All goods

100%

177

6208 99

All goods

100%

178

6209 20 00

All goods

[36/30.12.2019 – HS Code Changes incorporated]

100%

179

6209 30 00

All goods

100%

180

6209 90

All goods

100%

181

6210 10 00

All goods

100%

182

6210 20

All goods

100%

183

6210 30

All goods

100%

184

6210 40

All goods

100%

185

6210 50 00

All goods

100%

186

6211 11 00

All goods

100%

187

6211 12 00

All goods

100%

188

6211 20 00

All goods

100%

189

6211 32 00

All goods

100%

190

6211 33 00

All goods

100%

191

6211 39 00

All goods

[36/30.12.2019 – HS Code Changes incorporated]

100%

192

6211 41 00

All goods

100%

193

6211 42

All goods

100%

194

6211 43 00

All goods

100%

195

6211 49 00

All goods

100%

196

6212 10 00

All goods

100%

197

6212 20 00

All goods

100%

198

6212 30 00

All goods

100%

199

6212 90

All goods

100%

200

6213 20 00

All goods

100%

201

6213 90

All goods

100%

202

6214 10

All goods

100%

203

6214 20

All goods

100%

204

6214 30 00

All goods

100%

205

6214 40 00

All goods

100%

206

6214 90

All goods

100%

207

6215 10 00

All goods

[36/30.12.2019 – HS Code Changes incorporated]

100%

208

6215 20 00

All goods

100%

209

6215 90

All goods

100%

210

6216 00

All goods

100%

211

6217 10

All goods

100%

212

6217 90

All goods

100%

[List 3 substituted by 126/12.11.2002; Amended by 57/28.06.2005]; SNos 3 to 212 inserted by 52/22.04.2008

LIST-4

1

0902.10, 0902.20,0902.30, 0902.40 and 2101.20

All goods

50%

 

LIST-5

1.

All goods other than

100%

 

a)goods mentioned in List 2 and 3 and in Notifications No. 60/2000-Customs, dated the12th May, 2000 and 2/2007-Customs dated the 5th January, 2007

 

 

b) goods listed in the Annexure appended to this notification

 

 

[Amended by 43/18.03.2003]

 

 

 

ANNEXURE

 

S.No

Heading No/ Sub-heading No

Description of goods

(1)

(2)

(3)

 

LIST-1

 

1

0801.11, 0801.12, 0801.19, 12.03,1513.11, 22.03, 22.04, 22.05, 22.06, 22.07, 22.08,3006 91 00, 39.15, 39.16, 39.17, 39.18, 39.19, 39.20, 39.21, 39.22, 39.23, 39.24, 39.25, 39.26, 40.01, 40.03, 40.04, 40.05, 40.06, 40.07, 40.08, 40.12, 40.16, 40.17, 46.01, 46.02, 48.03, 4808.10, 4811.41, 4811.49, 48.17,48.21,4823 61 00, 4823 69 00, 50.01, 50.02, 50.03, 50.04, 50.06, 50.07, 5305.11, 5308.10, 53.11, 5402 11 10, 5402 19, 5402.20, 5402.31, 5402.32, 5402.33, 5402.51, 5402.52, 5402.61, 5402.62, 54.04, 5501.20, 5501.30, 5503.20, 5503.30, 5505.10, 5506.20, 5506.30, 56.09, 57.01, 57.02, 57.03, 57.04, 57.05, 61.01, 61.02, 61.03, 61.04, 61.05, 61.06, 61.07, 61.08, 61.09, 61.10, 61.11, 61.12, 61.13, 61.14, 61.15, 61.16, 61.17, 62.01, 62.02, 62.03, 62.04, 62.05, 62.06, 62.07, 62.08, 62.09, 62.10, 62.11, 62.12, 62.13, 62.14, 62.15, 62.16, 62.17

All goods except Sake

[The words “except Sake” inserted by 67/31.12.2016]

 

 

LIST - 1A

(a)

plastic or similar articles, knitted or crocheted fabrics used for sterile surgical or dental adhesion barriers, whether or not absorbable and falling under 3006 10;

(b)

carbon or similar copying paper falling under sub-heading 4809 90;

(c)

tarred, bituminised or asphalted paper and paperboard falling under 4811 10 00;

(d)

coconut coir falling under 5305;

(e)

yarn of nylon or other polyamides or polyesters, single, untwisted or with twist not exceeding 50 turns per metre falling under heading 5402;

(f)

5607 90 (excluding jute or textile bast fibres of heading 5303);

(g)

plastic or similar articles used as connectors for optical fibres, optical fibre bundles or cables and falling under 8536 70 00.

 

List 2  Omitted by 20/01.03.2001