Guide · Preferential trade

FTA import duty guide

Goods from a trade-agreement partner can enter Sri Lanka at a reduced (or zero) Customs Import Duty instead of the General (MFN) rate — provided they meet the agreement’s rules of origin and carry a valid Certificate of Origin. The tariff schedule records each preference in a per-zone column; below, every example deep-links to the calculator with that origin zone pre-selected so you can see the drop.

Preference zone codes

GENGeneral

APAPTA

ADAPTA – Bangladesh/LDC

BNBangladesh

GTGlobal System GSTP

INIndia ISFTA

PKPakistan PSFTA

SASAFTA

SFSAFTA – LDC

SDSAFTA – Developing

SGSingapore SLSFTA

ISFTA · Indo–Sri Lanka Free Trade Agreement

Member countries

India

Rules of origin

Wholly obtained, or ≥35% domestic value addition (≥25% with sufficient Indian content) plus a change of tariff heading; direct consignment to Sri Lanka.

Certificate of origin

ISFTA Certificate of Origin issued by an authorised agency (e.g. the Export Inspection Council of India), presented at clearance.

Live examples — MFN → ISFTA (real HS lines)

0206.22LiversCID 20% → Freeopen →0208.10Of rabbits or haresCID 20% → Freeopen →0208.30Of primatesCID 20% → Freeopen →0208.40Of whales, dolphins and porpoises (mammals of the order Cetacea ); of manatees and dugongs (mammals of the order Sirenia ); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)CID 20% → Freeopen →

PSFTA · Pakistan–Sri Lanka Free Trade Agreement

Member countries

Pakistan

Rules of origin

Wholly obtained, or product-specific value-addition / tariff-shift rules; direct consignment. Some lines carry tariff-rate quotas.

Certificate of origin

PSFTA Certificate of Origin issued by the Trade Development Authority of Pakistan (or delegated chambers).

Live examples — MFN → PSFTA (real HS lines)

0203.11Carcasses and half-carcassesCID 20% → Freeopen →0203.12Hams, shoulders and cuts thereof, with bone inCID 20% → Freeopen →0203.19OtherCID 20% → Freeopen →0203.21Carcasses and half-carcassesCID 20% → Freeopen →

SLSFTA · Sri Lanka–Singapore Free Trade Agreement

Member countries

Singapore

Rules of origin

Wholly obtained or substantially transformed per the SLSFTA product-specific rules (regional value content or change in tariff classification).

Certificate of origin

SLSFTA Certificate of Origin / approved-exporter origin declaration under the agreement’s origin procedures.

Live examples — MFN → SLSFTA (real HS lines)

0208.10Of rabbits or haresCID 20% → Freeopen →0208.30Of primatesCID 20% → Freeopen →0208.50Of reptiles (including snakes and turtles)CID 20% → Freeopen →0208.60Of camels and other camelids ( Camelidae )CID 20% → Freeopen →

APTA · Asia–Pacific Trade Agreement

APADBN

Member countries

Bangladesh, China, India, Lao PDR, Mongolia, Republic of Korea

Rules of origin

Not less than 45% value content (35% for LDC members); the AD/BN columns carry the deeper special concessions granted to least-developed participating states.

Certificate of origin

APTA Certificate of Origin (the designated APTA form) issued by the exporting country’s authorised body.

Live examples — MFN → APTA (real HS lines)

0208.10Of rabbits or haresCID 20% → 18.00%open →0305.71Shark finsCID 20% → 10%open →0305.72.10Fish mawsCID 20% → 10%open →0506.10.10WasteCID 10% → 5%open →

SAFTA · South Asian Free Trade Area

SASFSD

Member countries

Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan

Rules of origin

Value addition plus change of tariff heading; least-developed members (SF column) receive deeper preferences than non-LDC members (SD column).

Certificate of origin

SAFTA Certificate of Origin issued by the designated authority of the exporting SAARC member.

Live examples — MFN → SAFTA (real HS lines)

0805.10.10FreshCID 20% → 17%open →0805.10.20DriedCID 20% → 17%open →0805.22.10FreshCID 20% → 17%open →0805.22.20DriedCID 20% → 17%open →

GSTP · Global System of Trade Preferences

Member countries

Developing-country signatories of the GSTP agreement

Rules of origin

GSTP rules of origin (value content threshold) for trade among participating developing countries.

Certificate of origin

GSTP Certificate of Origin issued by the exporting country’s competent authority.

Live examples — MFN → GSTP (real HS lines)

0806.10FreshCID 20% → 17.50%open →0808.10ApplesCID 20% → 17.50%open →1520.00.10Glycerol, crude; glycerol lyesCID 20% → 12%open →2106.90.93Preserved hearts of palmsCID 20% → 15.4%open →

Preferential eligibility, value-addition thresholds and certificate requirements must be confirmed with Sri Lanka Customs and the Department of Commerce for each consignment. Member lists reflect the agreements’ standing membership and are indicative.