Safta

AGREEMENT
ON
SOUTH ASIAN FREE TRADE AREA (SAFTA)
The Governments of the SAARC (South Asian Association for Regional

Cooperation) Member States comprising the People’s Republic of
Bangladesh, the Kingdom of Bhutan, the Republic of India, the Republic of
Maldives, the Kingdom of Nepal, the Islamic Republic of Pakistan and the
Democratic Socialist Republic of Sri Lanka hereinafter referred to as
“Contracting States”
Motivated by the commitment to strengthen intra-SAARC economic

cooperation to maximise the realization of the region’s potential for trade
and development for the benefit of their people, in a spirit of mutual
accommodation, with full respect for the principles of sovereign equality,
independence and territorial integrity of all States;
Noting that the Agreement on SAARC Preferential Trading Arrangement

(SAPTA) signed in Dhaka on the 11th of April 1993 provides for the adoption
of various instruments of trade liberalization on a preferential basis;
Convinced that preferential trading arrangements among SAARC Member

States will act as a stimulus to the strengthening of national and SAARC
economic resilience, and the development of the national economies of the
Contracting States by expanding investment and production opportunities,
trade, and foreign exchange earnings as well as the development of
economic and technological cooperation;
Aware that a number of regions are entering into such arrangements to

enhance trade through the free movement of goods;
Recognizing that Least Developed Countries in the region need to be

accorded special and differential treatment commensurate with their
development needs; and
Recognizing that it is necessary to progress beyond a Preferential Trading

Arrangement to move towards higher levels of trade and economic
cooperation in the region by removing barriers to cross-border flow of
goods;
Have agreed as follows:
Article – 1
Definitions
For the purposes of this Agreement:

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1. Concessions mean tariff, para-tariff and non-tariff concessions

agreed under the Trade Liberalisation Programme;
2. Direct Trade Measures mean measures conducive to promoting

mutual trade of Contracting States such as long and medium-term
contracts containing import and supply commitments in respect of
specific products, buy-back arrangements, state trading operations, and
government and public procurement;
3. Least Developed Contracting State refers to a Contracting State

which is designated as a “Least Developed Country” by the United
Nations;
4. Margin of Preference means percentage of tariff by which tariffs are

reduced on products imported from one Contracting State to another
as a result of preferential treatment.
5. Non-Tariff Measures include any measure, regulation, or practice,

other than “tariffs” and “para-tariffs”.
6. Para-Tariffs mean border charges and fees, other than “tariffs”, on

foreign trade transactions of a tariff-like effect which are levied solely on
imports, but not those indirect taxes and charges, which are levied in
the same manner on like domestic products. Import charges
corresponding to specific services rendered are not considered as
para-tariff measures;
7. Products mean all products including manufactures and commodities in

their raw, semi-processed and processed forms;
8. SAPTA means Agreement on SAARC Preferential Trading

Arrangement signed in Dhaka on the 11th of April 1993;
9. Serious injury means a significant impairment of the domestic industry

of like or directly competitive products due to a surge in preferential
imports causing substantial losses in terms of earnings, production or
employment unsustainable in the short term;
10. Tariffs mean customs duties included in the national tariff schedules of
the Contracting States;
11. Threat of serious injury means a situation in which a substantial

increase of preferential imports is of a nature to cause “serious injury”
to domestic producers, and that such injury, although not yet existing,
is clearly imminent. A determination of threat of serious injury shall be
based on facts and not on mere allegation, conjecture, or remote or
hypothetical possibility.
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Article – 2
Establishment
The Contracting States hereby establish the South Asian Free Trade
Area (SAFTA) to promote and enhance mutual trade and economic
cooperation among the Contracting States, through exchanging
concessions in accordance with this Agreement.
Article – 3
Objectives and Principles
1. The Objectives of this Agreement are to promote and enhance

mutual trade and economic cooperation among Contracting
States by, inter-alia:
a) eliminating barriers to trade in, and facilitating the cross-

border movement of goods between the territories of the
Contracting States;
b) promoting conditions of fair competition in the free trade

area, and ensuring equitable benefits to all Contracting
States, taking into account their respective levels and
pattern of economic development;
c) creating effective mechanism for the implementation and

application of this Agreement, for its joint administration and
for the resolution of disputes; and
d) establishing a framework for further regional cooperation to

expand and enhance the mutual benefits of this Agreement.
2. SAFTA shall be governed in accordance with the following

principles:
a) SAFTA will be governed by the provisions of this Agreement

and also by the rules, regulations, decisions, understandings
and protocols to be agreed upon within its framework by the
Contracting States;
b) The Contracting States affirm their existing rights and

obligations with respect to each other under Marrakesh
Agreement Establishing the World Trade Organization and
other Treaties/Agreements to which such Contracting States
are signatories;
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c) SAFTA shall be based and applied on the principles of overall

reciprocity and mutuality of advantages in such a way as to
benefit equitably all Contracting States, taking into account
their respective levels of economic and industrial
development, the pattern of their external trade and tariff
policies and systems;
d) SAFTA shall involve the free movement of goods, between

countries through, inter alia, the elimination of tariffs, para
tariffs and non-tariff restrictions on the movement of goods,
and any other equivalent measures;
e) SAFTA shall entail adoption of trade facilitation and other

measures, and the progressive harmonization of legislations
by the Contracting States in the relevant areas; and
f) The special needs of the Least Developed Contracting States

shall be clearly recognized by adopting concrete preferential
measures in their favour on a non-reciprocal basis.
Article – 4
Instruments
The SAFTA Agreement will be implemented through the following

instruments:-
1. Trade Liberalisation Programme

2. Rules of Origin
3. Institutional Arrangements
4. Consultations and Dispute Settlement Procedures
5. Safeguard Measures
6. Any other instrument that may be agreed upon.
Article – 5
National Treatment
Each Contracting State shall accord national treatment to the products

of other Contracting States in accordance with the provisions of Article
III of GATT 1994.
Article – 6
Components
SAFTA may, inter-alia, consist of arrangements relating to:
a) tariffs;
b) para-tariffs;
c) non-tariff measures;
d) direct trade measures.
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Article – 7
Trade Liberalisation Programme
1. Contracting States agree to the following schedule of tariff reductions:
a) The tariff reduction by the Non-Least Developed Contracting States

from existing tariff rates to 20% shall be done within a time frame
of 2 years, from the date of coming into force of the Agreement.
Contracting States are encouraged to adopt reductions in equal
annual installments. If actual tariff rates after the coming into
force of the Agreement are below 20%, there shall be an annual
reduction on a Margin of Preference basis of 10% on actual tariff
rates for each of the two years.
b) The tariff reduction by the Least Developed Contracting States

from existing tariff rates will be to 30% within the time frame of 2
years from the date of coming into force of the Agreement. If
actual tariff rates on the date of coming into force of the
Agreement are below 30%, there will be an annual reduction on a
Margin of Preference basis of 5 % on actual tariff rates for each of
the two years.
c) The subsequent tariff reduction by Non-Least Developed

Contracting States from 20% or below to 0-5% shall be done
within a second time frame of 5 years, beginning from the third
year from the date of coming into force of the Agreement.
However, the period of subsequent tariff reduction by Sri Lanka
shall be six years. Contracting States are encouraged to adopt
reductions in equal annual installments, but not less than 15%
annually.
d) The subsequent tariff reduction by the Least Developed Contracting

States from 30% or below to 0-5% shall be done within a second
time frame of 8 years beginning from the third year from the date
of coming into force of the Agreement. The Least Developed
Contracting States are encouraged to adopt reductions in equal
annual installments, not less than 10% annually.
2. The above schedules of tariff reductions will not prevent Contracting

States from immediately reducing their tariffs to 0-5% or from
following an accelerated schedule of tariff reduction.
3. a) Contracting States may not apply the Trade Liberalisation

Programme as in paragraph 1 above, to the tariff lines included in
the Sensitive Lists which shall be negotiated by the Contracting
States (for LDCs and Non-LDCs) and incorporated in this
Agreement as an integral part. The number of products in the
Sensitive Lists shall be subject to maximum ceiling to be mutually
agreed among the Contracting States with flexibility to Least
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Developed Contracting States to seek derogation in respect of the

products of their export interest; and
b) The Sensitive List shall be reviewed after every four years or

earlier as may be decided by SAFTA Ministerial Council (SMC),
established under Article 10, with a view to reducing the number
of items in the Sensitive List.
4. The Contracting States shall notify the SAARC Secretariat all non-tariff
and para-tariff measures to their trade on an annual basis. The
notified measures shall be reviewed by the Committee of Experts,
established under Article 10, in its regular meetings to examine their
compatibility with relevant WTO provisions. The Committee of Experts
shall recommend the elimination or implementation of the measure in
the least trade restrictive manner in order to facilitate intra-SAARC
trade 1.
5. Contracting Parties shall eliminate all quantitative restrictions, except

otherwise permitted under GATT 1994, in respect of products included
in the Trade Liberalisation Programme.
6. Notwithstanding the provisions contained in paragraph 1 of this

Article, the Non-Least Developed Contracting States shall reduce their
tariff to 0-5% for the products of Least Developed Contracting States
within a timeframe of three years beginning from the date of coming
into force of the Agreement.
Article – 8
Additional Measures
Contracting States agree to consider, in addition to the measures set

out in Article 7, the adoption of trade facilitation and other measures
to support and complement SAFTA for mutual benefit. These may
include, among others: -
a) harmonization of standards, reciprocal recognition of

tests and accreditation of testing laboratories of
Contracting States and certification of products;
b) simplification and harmonization of customs clearance
procedure;
c) harmonization of national customs classification based
on HS coding system;
d) Customs cooperation to resolve dispute at customs entry
points;
e) simplification and harmonization of import licensing and
registration procedures;
f) simplification of banking procedures for import financing;
1
The initial notification shall be made within three months from the date of coming into force of the Agreement and
the COE shall review the notifications in its first meeting and take appropriate decisions.
7
g) transit facilities for efficient intra-SAARC trade,

especially for the land-locked Contracting States;
h) removal of barriers to intra-SAARC investments;
i) macroeconomic consultations;
j) rules for fair competition and the promotion of venture
capital;
k) development of communication systems and transport
infrastructure;
l) making exceptions to their foreign exchange restrictions,
if any, relating to payments for products under the
SAFTA scheme, as well as repatriation of such payments
without prejudice to their rights under Article XVIII of the
General Agreement on Tariffs and Trade (GATT) and the
relevant provisions of Articles of Treaty of the
International Monetary Fund (IMF); and
m) Simplification of procedures for business visas.
Article – 9
Extension of Negotiated Concessions
Concessions agreed to, other than those made exclusively to the Least
Developed Contracting States, shall be extended unconditionally to all
Contracting States.
Article – 10
Institutional Arrangements
1. The Contracting States hereby establish the SAFTA Ministerial Council

(hereinafter referred to as SMC).
2. The SMC shall be the highest decision-making body of SAFTA and shall
be responsible for the administration and implementation of this
Agreement and all decisions and arrangements made within its legal
framework.
3. The SMC shall consist of the Ministers of Commerce/Trade of the

Contracting States.
4. The SMC shall meet at least once every year or more often as and
when considered necessary by the Contracting States. Each
Contracting State shall chair the SMC for a period of one year on
rotational basis in alphabetical order.
5. The SMC shall be supported by a Committee of Experts (hereinafter

referred to as COE), with one nominee from each Contracting State at
the level of a Senior Economic Official, with expertise in trade matters.
6. The COE shall monitor, review and facilitate implementation of the

provisions of this Agreement and undertake any task assigned to it by
the SMC. The COE shall submit its report to SMC every six months.
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7. The COE will also act as Dispute Settlement Body under this
Agreement.
8. The COE shall meet at least once every six months or more often as
and when considered necessary by the Contracting States. Each
Contracting State shall chair the COE for a period of one year on
rotational basis in alphabetical order.
9. The SAARC Secretariat shall provide secretarial support to the SMC

and COE in the discharge of their functions.
10. The SMC and COE will adopt their own rules of procedure.
Article – 11
Special and Differential Treatment for the Least Developed

Contracting States
In addition to other provisions of this Agreement, all Contracting States shall

provide special and more favorable treatment exclusively to the Least
Developed Contracting States as set out in the following sub-paragraphs:
a) The Contracting States shall give special regard to the situation of the
Least Developed Contracting States when considering the application of
anti-dumping and/or countervailing measures. In this regard, the
Contracting States shall provide an opportunity to Least Developed
Contracting States for consultations. The Contracting States shall, to the
extent practical, favourably consider accepting price undertakings offered
by exporters from Least Developed Contracting States. These
constructive remedies shall be available until the trade liberalisation
programme has been completed by all Contracting States.
b) Greater flexibility in continuation of quantitative or other restrictions

provisionally and without discrimination in critical circumstances by the
Least Developed Contracting States on imports from other Contracting
States.
c) Contracting States shall also consider, where practical, taking direct trade
measures with a view to enhancing sustainable exports from Least
Developed Contracting States, such as long and medium-term contracts
containing import and supply commitments in respect of specific
products, buy-back arrangements, state trading operations, and
government and public procurement.
d) Special consideration shall be given by Contracting States to requests

from Least Developed Contracting States for technical assistance and
cooperation arrangements designed to assist them in expanding their
trade with other Contracting States and in taking advantage of the
potential benefits of SAFTA. A list of possible areas for such technical
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assistance shall be negotiated by the Contracting States and incorporated

in this Agreement as an integral part.
e) The Contracting States recognize that the Least Developed Contracting

States may face loss of customs revenue due to the implementation of
the Trade Liberalisation Programme under this Agreement. Until
alternative domestic arrangements are formulated to address this
situation, the Contracting States agree to establish an appropriate
mechanism to compensate the Least Developed Contracting States for
their loss of customs revenue. This mechanism and its rules and
regulations shall be established prior to the commencement of the Trade
Liberalisation Programme (TLP).
Article – 12
Special Provision for Maldives
Notwithstanding the potential or actual graduation of Maldives from

the status of a Least Developed Country, it shall be accorded in this
Agreement and in any subsequent contractual undertakings thereof
treatment no less favourable than that provided for the Least
Developed Contracting States.
Article – 13
Non-application
Notwithstanding the measures as set out in this Agreement its

provisions shall not apply in relation to preferences already granted or
to be granted by any Contracting State to other Contracting States
outside the framework of this Agreement, and to third countries
through bilateral, plurilateral and multilateral trade agreements and
similar arrangements.
Article – 14
General Exceptions
a) Nothing in this Agreement shall be construed to prevent any

Contracting State from taking action and adopting measures which
it considers necessary for the protection of its national security.
b) Subject to the requirement that such measures are not applied in a

manner which would constitute a means of arbitrary or
unjustifiable discrimination between countries where the similar
conditions prevail, or a disguised restriction on intra-regional trade,
nothing in this Agreement shall be construed to prevent any
Contracting State from taking action and adopting measures which
it considers necessary for the protection of :
(i) public morals;

(ii) human, animal or plant life and health; and
(iii) articles of artistic, historic and archaeological value.
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Article – 15
Balance of Payments Measures
1. Notwithstanding the provisions of this Agreement, any Contracting

State facing serious balance of payments difficulties may suspend
provisionally the concessions extended under this Agreement.
2. Any such measure taken pursuant to paragraph 1 of this Article shall

be immediately notified to the Committee of Experts.
3. The Committee of Experts shall periodically review the measures

taken pursuant to paragraph 1 of this Article.
4. Any Contracting State which takes action pursuant to paragraph 1 of

this Article shall afford, upon request from any other Contracting
State, adequate opportunities for consultations with a view to
preserving the stability of concessions under SAFTA.
5. If no satisfactory adjustment is effected between the Contracting

States concerned within 30 days of the beginning of such
consultations, to be extended by another 30 days through mutual
consent, the matter may be referred to the Committee of Experts.
6. Any such measures taken pursuant to paragraph 1 of this Article shall

be phased out soon after the Committee of Experts comes to the
conclusion that the balance of payments situation of the Contracting
State concerned has improved.
Article – 16
Safeguard Measures
1. If any product, which is the subject of a concession under this
Agreement, is imported into the territory of a Contracting State in
such a manner or in such quantities as to cause, or threaten to cause,
serious injury to producers of like or directly competitive products in
the importing Contracting State, the importing Contracting State may,
pursuant to an investigation by the competent authorities of that
Contracting State conducted in accordance with the provisions set out
in this Article, suspend temporarily the concessions granted under the
provisions of this Agreement. The examination of the impact on the
domestic industry concerned shall include an evaluation of all other
relevant economic factors and indices having a bearing on the state of
the domestic industry of the product and a causal relationship must be
clearly established between “serious injury” and imports from within
the SAARC region, to the exclusion of all such other factors.
2. Such suspension shall only be for such time and to the extent as may
be necessary to prevent or remedy such injury and in no case, will
such suspension be for duration of more than 3 years.
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3. No safeguard measure shall be applied again by a Contracting State to

the import of a product which has been subject to such a measure
during the period of implementation of Trade Liberalization
Programme by the Contracting States, for a period of time equal to
that during which such measure had been previously applied, provided
that the period of non-application is at least two years.
4. All investigation procedures for resorting to safeguard measures under

this Article shall be consistent with Article XIX of GATT 1994 and WTO
Agreement on Safeguards
5. Safeguard action under this Article shall be non-discriminatory and

applicable to the product imported from all other Contracting States
subject to the provisions of paragraph 8 of this Article.
6. When safeguard provisions are used in accordance with this Article,

the Contracting State invoking such measures shall immediately notify
the exporting Contracting State(s) and the Committee of Experts.
7. In critical circumstances where delay would cause damage which it

would be difficult to repair, a Contracting State may take a provisional
safeguard measure pursuant to a preliminary determination that there
is clear evidence that increased imports have caused or are
threatening to cause serious injury. The duration of the provisional
measure shall not exceed 200 days, during this period the pertinent
requirements of this Article shall be met.
8. Notwithstanding any of the provisions of this Article, safeguard

measures under this article shall not be applied against a product
originating in a Least Developed Contracting State as long as its share
of imports of the product concerned in the importing Contracting State
does not exceed 5 per cent, provided Least Developed Contracting
States with less than 5% import share collectively account for not
more than 15% of total imports of the product concerned.
Article – 17
Maintenance of the Value of Concessions
Any of the concessions agreed upon under this Agreement shall not be
diminished or nullified, by the application of any measures restricting
trade by the Contracting States, except under the provisions of other
articles of this Agreement.
Article – 18
Rules of Origin
Rules of Origin shall be negotiated by the Contracting States and

incorporated in this Agreement as an integral part.
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Article – 19
Consultations
1. Each Contracting State shall accord sympathetic consideration to and

will afford adequate opportunity for consultations regarding
representations made by another Contracting State with respect to
any matter affecting the operation of this Agreement.
2. The Committee of Experts may, at the request of a Contracting State,

consult with any Contracting State in respect of any matter for which
it has not been possible to find a satisfactory solution through
consultations under paragraph 1.
Article – 20
Dispute Settlement Mechanism
1. Any dispute that may arise among the Contracting States regarding
the interpretation and application of the provisions of this Agreement
or any instrument adopted within its framework concerning the rights
and obligations of the Contracting States will be amicably settled
among the parties concerned through a process initiated by a request
for bilateral consultations.
2. Any Contracting State may request consultations in accordance with

paragraph 1 of this Article with other Contracting State in writing
stating the reasons for the request including identification of the
measures at issue. All such requests should be notified to the
Committee of Experts, through the SAARC Secretariat with an
indication of the legal basis for the complaint.
3. If a request for consultations is made pursuant to this Article, the

Contracting State to which the request is made shall, unless otherwise
mutually agreed, reply to the request within 15 days after the date of
its receipt and shall enter into consultations in good faith within a
period of no more than 30 days after the date of receipt of the
request, with a view to reaching a mutually satisfactory solution.
4. If the Contracting State does not respond within 15 days after the
date of receipt of the request, or does not enter into consultations
within a period of no more than 30 days, or a period otherwise
mutually agreed, after the date of receipt of the request, then the
Contracting State that requested the holding of consultations may
proceed to request the Committee of Experts to settle the dispute in
accordance with working procedures to be drawn up by the
Committee.
5. Consultations shall be confidential, and without prejudice to the rights

of any Contracting State in any further proceedings.
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6. If the consultations fail to settle a dispute within 30 days after the

date of receipt of the request for consultations, to be extended by a
further period of 30 days through mutual consent, the complaining
Contracting State may request the Committee of Experts to settle the
dispute. The complaining Contracting State may request the
Committee of Experts to settle the dispute during the 60-day period if
the consulting Contracting States jointly consider that consultations
have failed to settle the dispute.
7. The Committee of Experts shall promptly investigate the matter

referred to it and make recommendations on the matter within a
period of 60 days from the date of referral.
8. The Committee of Experts may request a specialist from a Contracting

State not party to the dispute selected from a panel of specialists to
be established by the Committee within one year from the date of
entry into force of the Agreement for peer review of the matter
referred to it. Such review shall be submitted to the Committee within
a period of 30 days from the date of referral of the matter to the
specialist.
9. Any Contracting State, which is a party to the dispute, may appeal the
recommendations of the Committee of Experts to the SMC. The SMC
shall review the matter within the period of 60 days from date of
submission of request for appeal. The SMC may uphold, modify or
reverse the recommendations of the Committee of Experts.
10. Where the Committee of Experts or SMC concludes that the measure
subject to dispute is inconsistent with any of the provisions of this
Agreement, it shall recommend that the Contracting State concerned
bring the measure into conformity with this Agreement. In addition to
its recommendations, the Committee of Experts or SMC may suggest
ways in which the Contracting State concerned could implement the
recommendations.
11. The Contracting State to which the Committee’s or SMC’s

recommendations are addressed shall within 30 days from the date of
adoption of the recommendations by the Committee or SMC, inform
the Committee of Experts of its intentions regarding implementation of
the recommendations. Should the said Contracting State fail to
implement the recommendations within 90 days from the date of
adoption of the recommendations by the Committee, the Committee
of Experts may authorize other interested Contracting States to
withdraw concessions having trade effects equivalent to those of the
measure in dispute.
Article – 21
Withdrawal
1. Any Contracting State may withdraw from this Agreement at any time
after its entry into force. Such withdrawal shall be effective on expiry of
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six months from the date on which a written notice thereof is received
by the Secretary-General of SAARC, the depositary of this Agreement.
That Contracting State shall simultaneously inform the Committee of
Experts of the action it has taken.
2. The rights and obligations of a Contracting State which has withdrawn

from this Agreement shall cease to apply as of that effective date.
3. Following the withdrawal by any Contracting State, the Committee shall

meet within 30 days to consider action subsequent to withdrawal.
Article – 22
Entry into Force
1. This Agreement shall enter into force on 1st January 2006 upon
completion of formalities, including ratification by all Contracting
States and issuance of a notification thereof by the SAARC Secretariat.
This Agreement shall supercede the Agreement on SAARC Preferential
Trading Arrangement (SAPTA).
2. Notwithstanding the supercession of SAPTA by this Agreement, the

concessions granted under the SAPTA Framework shall remain
available to the Contracting States until the completion of the Trade
Liberalisation Programme.
Article – 23
Reservations
This Agreement shall not be signed with reservations, nor will

reservations be admitted at the time of notification to the SAARC
Secretariat of the completion of formalities.
Article – 24
Amendments
This Agreement may be amended by consensus in the SAFTA

Ministerial Council. Any such amendment will become effective upon
the deposit of instruments of acceptance with the Secretary General of
SAARC by all Contracting States.
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Article – 25
Depository
This Agreement will be deposited with the Secretary General of

SAARC, who will promptly furnish a certified copy thereof to each
Contracting State.
IN WITNESS WHEREOF the undersigned being duly authorized

thereto by their respective Governments have signed this Agreement.
DONE in ISLAMABAD, PAKISTAN, On This The Sixth Day Of the Year

Two Thousand Four, In Nine Originals In The English Language All
Texts Being Equally Authentic.
M. MORSHED KHAN NADO RINCHHEN

Minister for Foreign Affairs Officiating Minister for
People’s Republic of Foreign Affairs
Bangladesh Kingdom of Bhutan
YASHWANT SINHA FATHULLA JAMEEL

Minister of External Affairs Minister of Foreign Affairs
Republic of India Republic of Maldives
DR. BHEKH B. THAPA KHURSHID M. KASURI

Ambassador-at-large Minister of Foreign Affairs
for Foreign Affairs Islamic Republic of
His Majesty’s Government of Pakistan
Nepal
TYRONNE FERNANDO
Minister of Foreign Affairs
Democratic Socialist Republic of Sri Lanka
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ANNEX I- A OF SAFTA AGREEMENT
INDIA'S REVISED SENSITIVE LIST UNDER SAFTA FOR NON-LEAST

DEVELOPED CONTRATING STATES (NLDCs) AS ON 1 JUNE 2006
Sl.No. HS Code DESCRIPTION

1 020410 Carcasses and Half Carcasses of lamb (fresh or
chilled)
2 020430 Carcasses and Half Carcasses of lamb (frozen)
3 020450 Meat of Goat
4 020711 Meat and edible offal of fowl gallus domesticus, not
cut in pieces (fresh or chilled)
5 020712 Meat and edible offal, of poultry not cut in pieces,
frozen
6 020713 Meat and edible offal of foul gallus domesticus cut
and offal (fresh or chilled)
7 020714 Meat and edible offal of foul gallus domesticus cut
and offal (frozen)
8 020734 Fatty livers, fresh or chilled
9 03037910 Hilsha fish (frozen)
10 03037930 Ribbon fish (frozen)
11 03037960 Ghole fish (frozen)
12 0303780 Croacker fish (frozen)
13 03042010 Hilsa (frozen fillet)
14 03061320 Prawn
15 03061400 Crab
16 034026910 Hilsa fish (fresh or chilled)
17 040000 Natural Honey
18 040130 Milk and cream not containing added sugar or other
sweetening matter of a fat contained by weight
exceeding 6%.
19 040210 Skimmed milk powder
20 040221 In powder, granual or other solid form of a fat
contained by weight exceeding 1.5%. (Not
containing added sugar or other sweetening matter)
21 040229 Whole Milk Powder
22 040410 Whey powder
23 040510 Butter
24 040590 Butter Oil
25 040590.2 Ghee or melted butted
26 040900 Honey
27 050610.19 Crushed bone
28 070110 Potatoes seeds
29 070190 Others
30 070200 Tomatoes, Fresh or chilled.
31 070310 Onions (fresh)
32 070320 Garlic
33 070410 Cauliflowers and headed broccoli
34 070420 Brussels sprouts
35 070490 Others
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36 070511 Cabbage lettuce (head lettuce)

37 070519 Others
38 070610 Carrots and trumips
39 070690 Others
40 070700 Cucumbers and Gherkins, fresh or chillded.
41 070810 Peas
42 070820 Beans (Vigna spp., Phaseolus spp.)
43 070890 Other reguminous vegitables
44 070930 Aubergines (egg plants)
45 070960 Fruits of the Genus Capsicum or of the genus
Pimenta
46 070970 Spinach, New Zealand Spinach and orache spinach
(garden spinach)
47 070990 Other Spinach
48 071010 Potatoes
49 071021 Peas
51 071029 Other
(garden spinach)
53 071040 Sweet Corn
54 071080 Other Vegitables
55 071090 Mixtures of Vegitables
56 071140 Cucumbers and Gherkins
57 071151 Mushrooms
58 071190 Preserved Vegetables
59 071220 Dried Onions
60 071231 Dried Mushrooms
61 071290 Dried Vegetables
62 071310 Peas (Pisum Sativum)
63 071320 Chick Peas (Garbanzos) Beans
64 071331 Beans of species vigna mungo (L) Hepper or vigna
radiata (L) wilczek
65 071332 Small red (Adzuki), Beans (Phaseolus or Vegna
angularis)
66 071333 Kidney beans, including white pea beans
67 071339 Other (guar seeds)
68 071340 Lentils
69 071350 Broad Beans and Horse Beans
70 071390 Other (tur) (arhar)
71 071410 Manioc (Cassava)
72 080111 Coconut desiccated
73 080119 Coconuts, other
74 080132 Cashew Nuts
75 080231 Walnuts in shall
76 080232 Shalled
77 080290 Ex Arecanuts
78 080300 Bananas, including planttains, fresh or dried
79 080430 Pineapples
80 080440 Avocados
18
81 080450 Fresh Mangoes

82 080510 Oranges
83 080520 Mandarins, Clementines, Wilkings and similar citrus
hybrids
84 080540 Grape fruits
85 080550 Lemons
86 080590 Other citrus fruit fresh or dried
87 080610 Fresh Grappes
88 080620 Dry Grappes
89 080711 Watermenon
90 080719 Other
91 080720 Papaws (Papayas)
92 080810 Apples
93 080820 Pears andquinces
94 080920 Cheris
95 080930 Peaches including nectarines
96 080940 Plums and Sloes
97 081210 Cheris
98 081290 Other
99 081310 Appricots
100 081330 Apples
101 081340 Tamarind and other fruits
102 081350 Mixture of nuts or dry fruits of this Chapter
103 090210 Green Tea (not fermented) in minimum packing of a
content not exceeding 3 kgs.
104 090220 Other Green Tea (not fermented)
105 090230 Black Tea (fermented) and partly fermented in
minimum packing of a content not exceeding 3 kgs.
106 090240 Other Black Tea (fermented) and other partly
fermented tea
107 090410 Pepper
108 090411 Neither crushed nor ground
109 090412 Crushed or ground
110 090420 Chilly
111 090500 Vanilla
112 090610 Cinnamon bark
114 090700 Clove
115 090810 Nutmeg
116 090820 Mace
117 090830 Cardamom
118 090920 Seeds of coriander
119 090930 Cumin
120 090940 Seeds of Carrway
121 091010 Ginger
122 091020 Saffron
123 091030 Turmeric, fresh and powder
124 091040 Thyme; bay leaves
125 091050 Curry
126 091091 Mixture of spices
19
127 091099 Poppy

128 100110 Durum Wheat
129 100190 Wheat
130 100510 Maize seeds
131 100590 Others
132 100610 Rice, in husk
133 100620 Husked Rice , brown
134 100630 Semi-milled or wholly milled rice, whether or not
polished or glazed and Basmati Rice
135 100640 Broken rice
136 100700 Grain Sorghum
137 100820 Millet
138 100890 Other cereals
139 1101.00 Flour of Wheat/Meslin
140 110210 Rye flour
141 110220 Maize (com) flour
142 110230 Rice flour
143 110290 other
144 110311 Of wheat
145 110313 Of maize (corn)
146 110319 of ther cereals
147 110320 Pellets
148 110412 Of oats
149 110419 Of other cereals
150 110422 Of oats
153 110430 Germ of cereals, whole, rolled, flaked or ground
154 110510 Flour, meal and powder
155 110520 Flakes
156 Of the dried leguminous vegetables of heading No.
110610 0713
157 Flour and meal of sago, roots or tubers of heading
110620 No. 714
158 110630 Of the products of Chapter 8
159 110710 Not roasted (Malt)
160 110720 Roasted
161 110811 Wheat starch
162 110812 Maize (corn) starch
163 110813 Potato starch
164 110814 Manioc (cassava) starch
165 110819 Other starches
166 110820 Inulin
167 110900 Wheat gluten, whether or not dried
168 120100 Soya Beans of seed quality
169 120210 Groundnut seeds
170 120220 Shelled whether or not broken
171 120300 Copra
172 120400 Linseed
173 120510 Rape Seeds
20
174 120590 Other

175 120600 Sunflower seeds
176 120710 Palm nuts of seed quality
177 120720 Cotton seeds
178 120730 Castor Oil Seeds
179 120740 Seasum Seeds
180 120750 Mustard Seeds
181 120760 Safflower Seeds
182 120791 Poppy Seeds
183 120799 Other Oil Seeds (Ajams, Mango kernel, niger seed,
kokam and others)
184 120810 Of Soyabeans
185 120890 Other
186 121010 Hop cones, neither ground nor powdered nor in the
form of pellets
187 121020 Hop cones, ground powdered or in the form of
pellets; lupulin
188 130110 Lac
189 130211 Opium
190 150710 Crude Soyabean Oil
191 150790 Edible Grade Soyabean Oil
192 150810 Crude Groundnut oil
193 150890 Edible Grade Groundnut Oil
194 151000 Crude Oil (Other Olives)
195 151110 Crude Palm Oil
196 151190 Refined Palm Oil/Palmolein
197 151211 Crude Oil (sunflower seed/safflower seed)
198 151219 Other (sunflower/saffola, edible/non-edible
varieties)
199 151221 Crude Cotton Seed Oil
200 151229 Edible Grade Cotton Seed Oil
201 151311 Coconut (copra) oil and its fractions: Crude Oil
202 151319 Other
203 151321 Crude oil
204 151329 Other
206 151419 Other
207 151491 Crude Oil (colza/mustard/rapeseed)
208 151499 Other (colza/mustard/rapeseed), refined varieties
210 151519 Other
212 151529 Other
213 151530 Castor oil and its fractions
214 151540 Tung oil and its fractions
215 151550 Sesam oil and its fractions
216 151590 Other
217 151620 vegetable fats and oil and their fractions
218 151710 Margine, excluding liquid margins
219 151790 Other
21
220 16010000 Sausages and similar products of meat, meat offal

or blood, food preparation based on these products
221 160232 Other prepared or preserved meat, meat offal or
blood
222 170111 Cane sugar
223 170112 Beet sugar
224 refined sugar containing added flavouring or
170191 colouring matter
225 170199 Other
226 180100 Cocoa beans, whole orj brokenm, raw or roasted
227 180200 Cocoa shells, husks, skins and other cocoa waste
228 180310 Not defatted
229 180320 Wholly or partly defatted
230 180400 Cocoa butter, fat and oil
231 180500 Cocoa powder,not containing added sugar or other
232 Cocoa powder, containing added sugar or
180610 sweetening matter
233 190590 Pastries and Cakes
234 200290 Tomato concentrate
235 200830 Citrus, Mango and Apple (Processed) fruits
236 200840 Pears
237 200850 Apricots
238 200860 Cheris
239 200891 Palm hearts
240 200899 Others
241 200950 Tomato Juice
242 220300 Beer made from malt
243 220410 - Sparkling wine
244 220421 Other wine; Grape must with fermentation
prevented or arrested by the addition of alcohol: In
containers holding 2L or less
245 220429 Other
246 220430 Other grape must
247 220510 Vermouth and other wine of fresh grapes flavoured
with plants or aromatic substances.: In containers
holding 2L or less
248 220590 Other
249 220600 Other fermented beverages (for example, cider,
perry mead); mixtures of fermented beverages and
non-alcoholic beverages, not elsewhere specified or
included.
250 220710 Undenatured ethyl alcohol of an alcoholic strength
by volume of 80% vol or higher
251 220820 Spirits obtained by distilling grape wine or grape
marc
252 220830 Whiskies
253 220840 Rum and tafia
254 220850 Gin and Geneva
255 220860 Vodka
256 220870 Liqueurs and cordials
22
257 220890 Other

259 230220 of rice
260 230230 Of wheat
262 230250 Of leguminous plants
263 230310 Residues of starch manufacture and similar residues
264 Beet-pulp, bagasse and other waste of sugar
230320 manufacture
265 230330 Brewing or distilling dregs and waste
266 230400 Oil-cake and other solid residues, whether or not
267 230500 Oil cake and oil cake meal of groundnut expeller
variety
268 230610 Of cotton seeds
269 230620 Of linseed
270 230630 Of sunflower seeds
271 230641 Of low erucic acid rape or colza seeds
272 230649 Other
273 230650 Of coconut or copra
274 230660 Of palm nuts or kernels
275 230670 Of maize (corn) germ
276 230690 Other
277 230990 Other
278 240110 Unmanufactured tobacco not stemmed or stripped
279 240120 Tobacco partly or wholly stemmed or stripped
280 240130 Tobacco refuse
281 240210 Cigars, cheroots and cigarillos containing tobacco
282 240220 Cigarettes containing tobacco
283 240290 Other cigarettes/cigarillos of tobacco substitutes
284 240310 Smoking tobacco whether or not containing tobacco
substitutes in any proportion
285 240391 Homogenised or reconstituted tobacco
286 240399 Other tobacco
287 251511 Crude or roughly trimmed Marble
288 251512 Merely cut into blocks, slabs in rectangular or other
shapes
289 251520 Other calcareous monumental or building stone,
Alabaster
290 252210 Quick Lime
291 253090 Other mineral substances not elsewhere specified or
included
292 271000 Naptha
293 271019 Aviation Turbine Fuel and Fuel Oil
294 271111 LPG
295 281700 Zinc oxide
296 300390 Ayurvedic medicines
297 300410 Containing pencillin or derivatives with a penicillanic
acid structure or streptomycin or their derivatives
298 300420 Other antibiotics with pencillinic acid structure
streotomycin or their derivatives in capsules
23
injections etc.
299 320411 Disperse dyes and preparations based thereon

300 320412 Acid dyes and preparation based thereon
301 320413 Basic dyes and preparation based thereon
302 320414 Direct dyes and preparation based thereon
303 320416 Reactive dyes and preparation based thereon.
304 320417 Pigments
305 320419 Other including mixture of coloring matter of two or
more of sub heading No. 3204.11 to 3204.19
306 320649 Other- Red Oxide
307 330119 Citronella Oil (java type)
308 330120 Other essential oil
309 330300 Perfumes and toilet waters
310 330410 Lip makeup preparations
311 330420 Eye maleup preparations
312 330430 Manicure or Pedicure preparations
313 330491 Powders whether or not compressed
314 330499 Others such as face creams, nail polish/lacquers,
moisturing lotion, sindoor, bindi, kumkum and
turmeric preparations etc.
315 330510 Hair shampoos
316 330590 Hair oils
317 330610 Tooth powder, Tooth paste
318 330710 Pre shvave, shaving or after shaving preparations
319 330730 Prefumed bath salts and other bath preparations
320 330741 Agarbattis and other odoriferous preparations
321 330790 Others
322 340111 Toilet soap other than dental soap
323 340119 House hold and laundry soap
324 350510 Dextrins and other modified starches
325 350691 Adhesive based on rubber / plastic
326 360500 Matches/Safety Matches
326 380610 Gum
327 381220 Plasticisers
328 391510 Waste, parings and scrap, of plastics:Of polymers of
ethylene
329 391520 Of polymers of styrene
330 391530 Of polymers of vinyl chloride
331 391590 Of other plastics
332 391610 Monofilament of which any cross-sectional
dimension exceeds 1 mm, rods, sticks and profile
shapes, whether or not surface worked but not
otherwise worked, of plastics:Of polymers of
ethylene
333 391620 Of polymers vinyl chloride
335 391710 Artificial guts (sausage castings) of hardened
protein or of cellulosic materials.
336 391721 Tubes, pipes and hoses, rigid:Of polymers of
24
ethylene
337 391722 Of polymers of propylene
340 391731 Flexible tubes, pipes and hoses, having a minimum
burst pressure of 27.6 Mpa
341 391732 Other, not reinforced or otherwise combined with
other materials, without fittings
342 391733 Other, not reinforced or otherwise combined with
other materials with fittings
343 391739 Other
344 391740 Fittings
345 391810 Floor coverings of plastics, whether or not self-
adhesive, in rolls or in the form of tiles wall or
ceiling coverings of plastics, as defined in Note 9 to
this Chapter:Of polymers of vinyl chloride
347 391910 Self – adhesive plates, sheets, film, foil, tape, strip
and other flat shapes, of plastics, whether or not in
rolls:In rolls of a width not exceeding 20 cm
348 391990 Other
349 392010 Other plates, sheets, film, foil and strip, of plastics,
non-cellular and not reinforced, laminated,
supported or similarly combined with other
materials.:Of polymers of ethylene
352 392041 Of polymers of vinyl chloride:Rigid
353 392042 Of polymers of vinyl chlorideFlexible
354 392051 Of acrylic polymers:Of polymethyl methacrylate
355 392059 Of acrylic polymers:Other
356 392061 Of polycarbonates
357 392062 Of polyethylene terephthalate
358 392063 Of unsaturated polyesters
359 392069 Of other polyesters
360 392071 Of regenerated cellulose
361 392072 Of vulcanised fibre
362 392073 Of cellulose acetate
363 392079 Of other cellulose derivatives
364 392091 Of other plastics:Of polyvinyl butyral
365 392092 Of other plastics:Of polyamides
366 392093 Of other plastics:Of amino-resins
367 392094 Of other plastics:Of phenolic resins
369 392111 Other plates, sheets, film foil and strip, of plastics-
Cellular:Of polymers of styrene
371 392113 Of polyurethanes
25
374 392190 Other

375 392210 Baths, shower-baths and wash-basins
376 392220 Lavatory seats and covers
377 392290 Other
378 392310 Boxes, cases, crates and similar articles
379 392321 Sacks and bags of polyethylene
380 392329 Sack and bags of other plastics
381 392330 Carboys, bottles, flasks and similar articles
382 392340 Spools, cops, bobbins and similar supports
383 392350 Stoppers, lids, caps and other closures
384 392390 Other
385 392410 Tableware and kitchenware
386 392490 Other
387 392510 Reservoirs, tanks, vats and similar containers, of a
capacity exceeding 3001.
388 392520 Doors, windows and their frames and thresholds for
doors
389 392530 Shutters, blinds (including Venetian blinds) and
similar articles and parts thereof
390 392590 Other
391 392610 Other articles of plastics and articles of other
materials of headings Nos. 39.01 to 39.14: Office or
schools supplies
392 392620 Articles of apparel and clothing accessories
(including gloves)
393 392630 Fittings for furniture, coachwork or the like
394 392640 Bangles, beads of plastic and imitation jewellery
395 392690 Other
396 400110 Natural rubber latex, whether or not prevulcanised.
397 400121 Natural rubber in other forms: Smoked sheets
398 400122 Technically specified natural rubber(TSNR)
399 400129 Other
400 400130 Balata, gutta-percha, guayule, chicle and similar
natural gums
401 400300 Reclaimed rubber in primary forms or in plates,
sheets or strip.
402 400400 Waste, parings and scrap of rubber(other than hard
rubber) and powder and granules.
403 400510 Compound rubber, unvulcanized, in primary forms
or in plates, sheets or strips: Compounded with
carbon black or silica
404 400520 Solutions; dispersions other than those of sub
heading No. 4005.10
405 400591 Plates, sheets and strip
406 400599 Other
407 400610 “Camel-back” strips for retreading rubber tyres.
408 400690 Other
409 400700 Vulcanized rubber thread and cord.
410 400811 Of cellular rubber: Plates, sheets and strips
411 400819 Of cellular rubber: Other
26
412 400821 Of non-cellular rubber: Plates, sheets and strips

413 400829 Of non-cellular rubber: Other
414 401210 Retreaded tyres
415 401220 Used pneumatic tyres
416 401290 Other
417 401610 Other articles of vulcanized rubber other than hard
rubber.-Of cellular rubber
418 401692 Erasers
419 401693 Gaskets, washers and other seals
420 401695 Other inflatable articles
421 401699 Other
422 401700 Hard rubber (for example, ebonite) in all forms,
including wastes and scrap; articles of hard rubber
423 460110 Plaits and similar products of plaiting materials,
whether or not assembles into strips.
424 460120 Mats, matting and screens of vegetable materials.
425 460191 Of vegetable materials
426 460199 Other
427 460210 Basket work, Wicker work and other articles, made
directly to shape from plaiting materials or made
ups from goods of heading No. 46.01; Articles of
loofah-Of vegetable materials
428 460290 Other
429 480300 Toilet or facial tissue stock, towel or napkin stock
and similar paper of a kind used for household or
sanitary purposes, cellulose wadding and webs of
cellulose fibres, whether or not creped, crinkled,
embossed, perforated, surface-coloured, surface-
decorated or printed, in rolls or sheets.
430 480810 Corrugated paper and paperboard, whether or not
perforated
431 480910 Carbon or similar copying papers
432 481110 Tarred, bituminised or asphalted paper and
paperboard
433 481121 Gummed or adhesive paper and paperboard : Self-
adhesive
434 481129 Other
435 481710 Envelopes
436 481720 Letter cards, plain postcards and correspondence
cards
437 481730 Boxes, pouches, wallets and writing compendiums,
of paper or paperboard, containing an assortment
of paper stationery
438 482110 Paper or paperboard lables of all kinds, whether or
not printed.-Printed
439 482190 Other labels
440 482360 Trays, dishes, plates, cups and the like, of paper or
paperboard
441 490110 Printed books, pamphlets, booklets, leaflets and
similar printed matter, brochures
442 500100 Silk-worm cocoons suitable for reeling.
27
443 500200 Raw silk (not thrown).

444 500310 Not carded or combed
445 500390 Other
446 500400 Silk yarn (other than yarn spun from silk waste) not
put up for retail sale.
447 500500 Yarn spun from silk waste, not put up for retail sale.
448 500600 Silk yarn and yarn spun from silk waste, put up for
retail sale; silkworm gut.
449 500710 Fabrics of noil silk
450 500720 Other fabrics, containing 85 % or more by weight of
silk or of silk waste other than noil silk
451 500790 Other fabrics
452 520100 Cotton, not carded or combed.
453 520210 YARN WASTE (INCL THREAD WASTE)
454 520291 Garnetted stock
455 520299 Other
456 520300 Cotton, carded or combed.
457 520511 SNGL YRN OF UNCMBD FBRS MEASURNG 714.29
DCTX/MORE(NT EXCDNG 14 MTRC NO)
458 520522 SNGL YRN OF CMBD FBRS MEASURNG<714.29 BUT
>= 232.56 DCTX
459 520528 SNGL YRN OF COMBD FBRS MSRNG <83.83 DCTX
AND > 120 MTRC NO
460 520547 MLTPL (FOLDD)/CABLD YRN OF COMBD FBRS
MSRNG PER SNGL YRN BETWN 83.33 & 106.38
DCTX & BETWN 94 & 120 MTRC NO.
461 520611 SNGL YRN OF UNCMBD FBRS MEASURNG 714.29
DCTX/MORE(NT EXCDNG 14 MTRC NO)
462 520624 SNGL YRN OF CMBD FBRS MEASURNG <192.31
BUT>=125 DCTX (>52 BUT <=80 MTRC NO)
463 520645 MULTPL(FLDED)/CBLD YRN OF CMBD FBRS
MEASURNG PER SNGL YRN LESS THN 125 DCTX
(EXCDNG 80 MTRC NO PER SNGL YRN)
464 540771 Unbleached or bleached
465 540772 Dyed
466 540773 Of yarns of different colours
467 540774 Printed
469 551211 Woven fabrics of synthetic staple fibres, containing
85% or more by weight of polyester staple fibres -
bleached or unbleached
85% or more by weight of acrylic or modacrylic
staple fibres - bleached or unbleached
85% or more by weight of synthetic staple fibres
other than polyester and acrylic staple fibres -
bleached or unbleached
472 551311 Woven fabrics of polyester staple fibres, plain
weave, containing less than 85% by weight of such
fibres, mixed mainly with cotton, and weight not
28
exceeding 170g/m2 - bleached or unbleached

polyester
473 551312 Woven fabrics of 3-thread or 4-thread twill,

including cross twill, of polyester staple fibres,
weight not exceeding 170g/m2 - bleached or
unbleached
474 551313 Woven fabrics of polyester staple fibres, other than
at 551311 and 551312, containing less than 85%
by weight of such fibres, mixed mainly with cotton,
and weight not exceeding 170g/m2 - bleached or
unbleached
475 551319 Woven fabrics of synthetic staple fibres, other than
polyester staple fibres, containing less than 85% by
weight of such fibres, mixed mainly with cotton,
and weight not exceeding 170g/m2 - bleached or
unbleached
476 551341 -- Of polyester staple fibres, plain weave
477 551411 Woven fabrics of polyester staple fibres, plain
weave, containing less than 85% by weight of such
fibres, mixed mainly with cotton, and weight
exceeding 170g/m2 - bleached or unbleached
478 551412 Woven fabrics of 3-thread or 4-thread twill,
including cross twill, of polyester staple fibres,
weight exceeding 170g/m2 - bleached or
unbleached
479 551413 Woven fabrics of polyester staple fibres, other than
at 551411 and 551412, containing less than 85%
by weight of such fibres, mixed mainly with cotton,
and weight exceeding 170g/m2 - bleached or
unbleached
480 551419 Woven fabrics of synthetic staple fibres, other than
polyester staple fibres, containing less than 85% by
weight of such fibres, mixed mainly with cotton,
and weight exceeding 170g/m2 - bleached or
unbleached
481 551611 Woven fabrics containing 85% or more by weight of
artificial staple fibres - bleached or unbleached
484 551632 Dyed
486 551634 Printed
487 551641 Bleached or unbleached
488 551642 Dyed
489 551691 Woven fabrics containing less than 85% of artificial
staple fibres, other than mixed mainly with man-
made filaments, wool or cotton - bleached or
unbleached
490 551692 Woven fabrics containing less than 85% of artificial
staple fibres, other than mixed mainly with man-
29
made filaments, wool or cotton - dyed
491 570110 Carpets and other floor coverings of wool or fine

animal hair, knotted, whether or not made up
492 570190 Carpets and other floor coverings of jute and coir,
knotted, whether or not made up
493 570210 Floor coverings - " Kelem", "Schumacks",
"Karmanie" and similar hand-woven rugs
494 570220 Floor coverings of coconut fibres (coir)
495 570231 Carpets and other floor coverings, of pile
construction (not made-up) of wool or fine animal
hair, woven
496 570241 Carpets and other floor coverings, of pile
construction (made-up) of wool or fine animal hair,
woven
497 570249 Carpets and other textile floor covering, of pile
construction (made-up) of textile material other
than wool, coir, jute and man-made textile
materials, woven
498 570251 Carpets and other floor coverings, not of pile
construction (not made-up) of wool or fine animal
hair, woven
499 570259 Carpets and other textile floor covering, not of pile
construction (not made-up) of textile material other
materials, woven
500 570291 Carpets and other floor coverings, not of pile
construction (made-up) of wool or fine animal hair,
woven
501 570299 Carpets and other textile floor covering, not of pile
construction (made-up) of textile material other
materials, woven
502 570310 Carpets and other floor coverings, tufted, whether
or not made-up, of wool or fine animal hair
503 570390 Carpets and other floor coverings, tufted, whether
or not made-up, of textile materials other than
wool and man-made textile material
504 570410 - Tiles, having a maximum surface area of 0.3
sq.m
505 570500 Carpets and other floor coverings, whether or not
made-up, n.e.s.
506 580631 OTHER NARROW WOVEN FABRICS OF COTTON
507 580790 OTHR LABELS BADGES & SMLR ARTCLS OF TXTL
MATRLS (EXCL WOVEN
508 590310 - With polyvinyl chloride
509 590320 - With polyurethane
510 590390 - Other
511 600110 Long pile fabrics
512 600121 Looped pile fabrics of cotton
513 600122 Looped pile fabrics of man-made fibres
30
514 600129 Looped pile fabrics of textile materials other than

cotton and man-made fibres
515 600191 Pile fabrics, other than long or looped pile fabrics of
cotton
516 600199 Pile fabrics, other than long or looped pile fabrics of
textile materials other than of cotton or man-made
fibres
517 600240 Containing by weight 5% or more of elastomeric
yarn but not containing rubber thread
518 600290 OTHER KNITTED OR CROCHETED FABRICS OF
COTTON
519 600310 Of wool or fine animal hair
520 600320 of cotton
521 600330 of synthetic fibres
522 600340 of artificial fibres
523 600390 other
524 600410 Containing by weight 5% or more of elastomeric
yarn but not containing rubber thread
525 600490 Other
528 600522 Dyed
530 600524 Printed
532 600532 Dyed
534 600534 Printed
536 600542 Dyed
538 600544 Printed
539 600590 Other
542 600622 Dyed
544 600624 Printed
546 600632 Dyed
548 600634 Printed
550 600642 Dyed
552 600644 Printed
553 600690 Other
554 610190 Of other textile materials
31

558 610312 Of synthetic fibres
561 610322 Of cotton
592 610520 Of man-made fibres
32

630 611220 Ski suits
635 611300 Garments, made up of knitted or crocheted fabrics
of heading No. 59.03, 59.06 or 59.07.
640 611511 Of synthetic fibres, measuring per single yarn less
than 67 decitex
641 611512 Of synthetic fibres, measuring per single yarn 67
decitex or more
643 611520 Women's full-length or knee-length hosiery,
measuring per single yarn less than 67 decitex
648 611610 Impregnated, coated or covered with plastics or
rubber
33

653 611710 Shawls, scarves, mufflers, mantillas, veils and the
like
654 611720 Ties, bow ties and cravats
655 611780 Other accessories
656 611790 Parts
683 620444 Of artificial fibres
694 620610 Of silk or silk waste
34

714 621010 Of fabrics of heading No. 56.02 or 56.03
715 621020 Other garments, of the type described in
subheadings 6201.11 to 6201.19
716 621040 Other men's or boys' garments
717 621050 Other women's or girls' garments
718 621111 Men's or boys'
719 621112 Women's or girls'
727 621210 Brassières
728 621220 Girdles and panty-girdles
729 621230 Corselettes
730 621290 Other
736 621600 Gloves, mittens and mitts.
737 621710 Accessories
738 621790 Parts
739 630210 BED LINEN,KNITTED OR CROCHETED
740 630419 OTHER BEDSPREADS
741 630492 OTHR FRNSHNG ARTCLS OF COTN, NT
KNTD/CRCHTD
742 630493 OTHER FURNISHING ARTICLES OF SYNTHETIC
FIBRES,NOT KNITTED OR CROCHETED
743 631010 COTTON RAGS, NEW OR USED
744 640110 Footwear incorporating a protective metal toe-cap
745 640191 Covering the knee
746 640192 Covering the anke but not covering the knee
747 640199 Others
35
748 640212 Ski boots, cross country ski footwear and

snowboard boots
749 640219 Others
750 640220 Footwears with upper straps or thongs assembled
to the sole by means of plugs.
751 640230 Other footwear, incorporating a protective metal
toe-cap.
752 640291 Covering the anke
753 640312 Ski-boots, cross country ski footwear and
snowboard boots.
754 640319 Others
755 640330 Footwear made on a base or platform of wood, not
having an inner sole or a protective metal toe-cap.
756 640340 Other footwear, incorporating a protective metal
toe-cap.
757 640411 Sport footwear, tennis shoes, basketball shoes, gym
shoes, training shoes and the like.
758 640419 Others
759 640520 Other footwear with uppers of textile materials.
760 640590 Others
761 680221 Marble, travertine and alabaster
762 681011 Cement bricks
763 690100 Bricks/blocks/tiles
764 690600 Ceramic pipes
765 691110 Tableware and Kitchenware
766 691200 Ceramic tableware
767 691410 Other ceramic articles
768 701010 Ampules
769 701329 Other drinking water glass
770 720211 Containing by weight more than 2% of carbon
771 720219 Other – Ferro-Silicon
772 7202.21. Containing by weight more than 55 % of silicon
773 7202.29. Other
774 7202.30. Ferro-silico-managanese - Ferro-chromium:
775 7202.41. Containing by weight more than 4 % of carbon
776 7202.49. Other
777 7202.50. Ferro-silico-chromium
778 7202.60. Ferro-nickel
779 7202.70. Ferro-molybdenum
780 7202.80. Ferro-tungsten and ferro-silico-tungsten – Other
781 7202.91. Ferro-titanium and ferro-silicon-titanium
782 7202.92. Ferro-vanadium
783 7202.93. Ferro-niobium
784 7202.99. Other
785 7209.18. Of a thickness of less than 0.5 mm
786 720928 Of a thickness of less than 0.5 mm
787 7210.30. Electrolytically plated or coated with zinc
788 7210.41. Corrugated
789 7210.49 Other
790 7210.61. Plated or coated with aluminium-zinc alloys
36
791 7210.70. Painted, varnished or coated with plastics:

793 7212.30. Otherwise plated or coated with zinc
794 7212.40. Painted, varnished or coated with plastics
795 7212.50. Otherwise plated or coated
796 721310 Containing indentations, ribs, grooves or other
deformations produced during the rolling process.
797 721320 Other, of free-cutting steel
798 721391 Of circular cross-section measuring less than 14
mm in diameter
799 721399 Other
800 7214.10. Forged
801 7214.20. Containing indentations, ribs, grooves or other
deformations produced
802 7214.30. Other, of free-cutting steel
803 7214.91. Of rectangular (other than square) cross-section
804 7214.99. Other
805 7217.20. Plated or coated with zinc
806 7222.20. Bars and rods, not further worked than cold-formed
or cold-finished
807 7222.40. Angles, shapes and sections
808 7227.10. Of high speed steel
809 7227.20. Of silico-manganese steel
810 7227.90. Other
811 7228.10. Bars and rods, of high speed steel
812 7228.20. Bars and rods, of silico-manganese steel:
813 7228.30. Other bars and rods, not further worked than hot-
rolled, hot-drawn or
814 7228.40. Other bars rods, not further worked than forged
815 7228.50. Other bars and rods, not further worked than cold-
formed or cold-finished
816 7228.60. Other bars and rods
818 7228.80. Hollow drill bars and rods
819 731582 OTHER CHAIN, WELDED LINK
820 731819 OTHER THREADED ARTICLES
821 731814 SELF-TRAPPING SCREWS, THREADED
822 740311 Copper Cathodes and sections of Cathodes
823 740312 Copper wire bars
824 740313 Copper Billets
825 740710 Copper Bars ,Rods and Profiles
826 740811 Refined Copper Wires of crooss sectional area
exceeding 6mm
827 740819 Other Refined Copper Wire
828 76081000 TUBES & PIPES OF NON-ALLOYED ALUMINIUM
829 780200 Lead Waste and Scrap
830 841430 COMPRESSORS USD IN REFRIGERATING
EQUIPMENT
831 841451 Table, floor, wall, window, ceiling fans
832 841821 COMPRESSION-TYPE REFRIGERATORS,
37
HOUSEHOLD
833 842810 LIFTS AND SKIP HOISTS
834 845011 Fully automatic Domestic and laundry washing
machine
835 850110 Micro and AC Motor
836 850120 Universal AC/DC Motors
837 850140 Other AC motor- single phase, F.H.P. Motor
838 850152 Electric Motor 1 HP to 10 HP - AC - excluding special
types
839 850440 Static converters
840 850490 PRTS OF TRNSFRMRS, STATIC CNVRTRS &
INDUCTR
841 850940 Food Mixers/Grinders such as meat mincer, juice
extractor, etc
842 851610 Storage water heaters/geysers upto 100 litres
capacity/ upto 3 KW
843 851629 Other Hot air blowers/heat convector, room heaters
etc.
844 851640 Electric Irons - other than steam irons
845 851660 Other ovens, Electric stoves, grillers and roasters
etc.
846 852812 Colour TVs - Set Top Box (Satellite Receivers)
847 853620 Automatic Circuit Breakers
848 853630 Voltage stabilisers - domestic type
849 85371000 BORDS ETC FOR A VOLTAGE <=1000 VLTS
850 85372000 BORDS ETC FOR A VOLTAGE >1000 VLTS
851 853929 Other electric lamps-torch bulbs, miniature bulbs,
automobile lamps etc.
852 853931 FLUORESCENT, HOT CATHODE DISCHARGE LAMPS
853 854411 Insulated wires and cables including enamelled or
anodised of copper
854 854419 Insulated plastic and rubber Wires - domestic types
855 854420 Co-axial cable and co-axial electric conductors
856 854449 Other Wires and Cables
857 870110 Pedestrian controlled tractors
858 870120 Road tractors for semi-trailers
859 870130 Track-laying tractors - Garden tractors
860 870190 Other
861 902830 ELECTRICITY/METERS
862 903039 Other meters including ammeters, volt meters, watt
meters, etc.
863 940421 Matteresses of cellular rubber/plastic
864 960310 Hill grass/broom
865 960810 Ball point pen
38
INDIA'S REVISED SENSITIVE LIST UNDER SAFTA FOR LEAST

DEVELOPED CONTRACTING STATES (LDCs) AS ON 1 JUNE 2006
Sl.No. HS Code DESCRIPTION

1 020712 Meat and edible offal, of poultry not cut in pieces, frozen
2 020734 Fatty livers, fresh or chilled
4 03037910 Hilsha fish (frozen)
5 03037930 Ribbon fish (frozen)
6 03037960 Ghole fish (frozen)
7 0303780 Croacker fish (frozen)
8 03042010 Hilsa (frozen fillet)
9 03061320 Prawn
10 034026910 Hilsa fish (fresh or chilled)
11 040000 Natural Honey
12 040221 In powder, granual or other solid form of a fat contained
by weight exceeding 1.5%. (Not containing added sugar
or other sweetening matter)
13 040410 Whey powder
14 040210 Skimmed milk powder
15 040229 Whole Milk Powder
16 040510 Butter
17 040590 Butter Oil
18 040590.2 Ghee or melted butted
19 040900 Honey
20 050610.19 Crushed bone
21 070110 Potatoes seeds
22 070190 Others
23 070200 Tomatoes, Fresh or chilled.
24 070310 Onions (fresh)
25 070320 Garlic
26 070410 Cauliflowers and headed broccoli
27 070420 Brussels sprouts
28 070490 Others
29 070511 Cabbage lettuce (head lettuce)
30 070519 Others
31 070610 Carrots and trumips
32 070690 Others
33 070700 Cucumbers and Gherkins, fresh or chillded.
34 070810 Peas
36 070890 Other reguminous vegitables
37 070930 Aubergines (egg plants)
38 070960 Fruits of the Genus Capsicum or of the genus Pimenta
(garden spinach)
40 070990 Other Spinach
39
41 071010 Potatoes
42 071021 Peas
44 071029 Other
(garden spinach)
46 071040 Sweet Corn
47 071080 Other Vegitables
48 071090 Mixtures of Vegitables
49 071140 Cucumbers and Gherkins
50 071151 Mushrooms
51 071190 Preserved Vegetables
52 071220 Dried Onions
53 071231 Dried Mushrooms
54 071290 Dried Vegetables
55 071310 Peas (Pisum Sativum)
56 071320 Chick Peas (Garbanzos) Beans
57 071331 Beans of species vigna mungo (L) Hepper or vigna
radiata (L) wilczek
58 071332 Small red (Adzuki), Beans (Phaseolus or Vegna
angularis)
59 071333 Kidney beans, including white pea beans
60 071339 Other (guar seeds)
61 071340 Lentils
62 071350 Broad Beans and Horse Beans
63 071390 Other (tur) (arhar)
64 071410 Manioc (Cassava)
65 080410 Dates
66 080111 Coconut desiccated
67 080119 Coconuts, other
68 080132 Cashew Nuts
69 080231 Walnuts in shall
70 080232 Shalled
71 080290 Ex Arecanuts
72 080300 Bananas, including planttains, fresh or dried
73 080430 Pineapples
74 080440 Avocados
75 080450 Fresh Mangoes
76 080510 Oranges
77 080520 Mandarins, Clementines, Wilkings and similar citrus
hybrids
78 080540 Grape fruits
79 080550 Lemons
80 080590 Other citrus fruit fresh or dried
81 080610 Fresh Grappes
82 080620 Dry Grappes
83 080711 Watermenon
84 080719 Other
85 080720 Papaws (Papayas)
40
86 080810 Apples
87 080820 Pears andquinces
88 080920 Cheris
89 080930 Peaches including nectarines
90 080940 Plums and Sloes
91 081210 Cheris
92 081290 Other
93 081310 Appricots
94 081330 Apples
95 081340 Tamarind and other fruits
96 081350 Mixture of nuts or dry fruits of this Chapter
97 090210 Green Tea (not fermented) in minimum packing of a
content not exceeding 3 kgs.
98 090220 Other Green Tea (not fermented)
99 090230 Black Tea (fermented) and partly fermented in
minimum packing of a content not exceeding 3 kgs.
100 090240 Other Black Tea (fermented) and other partly fermented
tea
101 090410 Pepper
102 090411 Neither crushed nor ground
104 090420 Chilly
105 090500 Vanilla
106 090610 Cinnamon bark
108 090700 Clove
109 090810 Nutmeg
110 090820 Mace
111 090830 Cardamom
112 090920 Seeds of coriander
113 090930 Cumin
114 090940 Seeds of Carrway
115 091010 Ginger
116 091020 Saffron
117 091030 Turmeric, fresh and powder
118 091040 Thyme; bay leaves
119 091050 Curry
120 091091 Mixture of spices
121 091099 Poppy
122 100110 Durum Wheat
123 100190 Wheat
124 100510 Maize seeds
125 100590 Others
126 100610 Rice, in husk
127 100620 Husked Rice , brown
128 100630 Semi-milled or wholly milled rice, whether or not
polished or glazed and Basmati Rice
129 100640 Broken rice
130 100700 Grain Sorghum
41
131 100820 Millet

132 100890 Other cereals
133 1101.00 Flour of Wheat/Meslin
134 110210 Rye flour
135 110220 Maize (com) flour
136 110230 Rice flour
137 110290 other
138 110311 Of wheat
140 110319 of ther cereals
141 110320 Pellets
142 110412 Of oats
144 110422 Of oats
147 110430 Germ of cereals, whole, rolled, flaked or ground
148 110510 Flour, meal and powder
149 110520 Flakes
150 110610 Of the dried leguminous vegetables of heading No. 0713
151 110620 Flour and meal of sago, roots or tubers of heading No.
714
152 110630 Of the products of Chapter 8
153 110710 Not roasted (Malt)
154 110720 Roasted
155 110811 Wheat starch
156 110812 Maize (corn) starch
157 110813 Potato starch
158 110814 Manioc (cassava) starch
159 110819 Other starches
160 110820 Inulin
161 110900 Wheat gluten, whether or not dried
162 120100 Soya Beans of seed quality
163 120210 Groundnut seeds
164 120220 Shelled whether or not broken
165 120300 Copra
166 120400 Linseed
167 120510 Rape Seeds
168 120590 Other
169 120600 Sunflower seeds
170 120710 Palm nuts of seed quality
171 120720 Cotton seeds
172 120730 Castor Oil Seeds
173 120740 Seasum Seeds
174 120750 Mustard Seeds
175 120760 Safflower Seeds
176 120791 Poppy Seeds
177 120799 Other Oil Seeds (Ajams, Mango kernel, niger seed,
kokam and others)
42
178 120810 Of Soyabeans

179 120890 Other
180 121010 Hop cones, neither ground nor powdered nor in the
form of pellets
181 121020 Hop cones, ground powdered or in the form of pellets;
lupulin
182 130110 Lac
183 130211 Opium
184 150710 Crude Soyabean Oil
185 150790 Edible Grade Soyabean Oil
186 150810 Crude Groundnut oil
187 150890 Edible Grade Groundnut Oil
188 151000 Crude Oil (Other Olives)
189 151110 Crude Palm Oil
190 151190 Refined Palm Oil/Palmolein
191 151211 Crude Oil (sunflower seed/safflower seed)
192 151219 Other (sunflower/saffola, edible/non-edible varieties)
193 151221 Crude Cotton Seed Oil
194 151229 Edible Grade Cotton Seed Oil
195 151311 Coconut (copra) oil and its fractions: Crude Oil
196 151319 Other
198 151329 Other
200 151419 Other
201 151491 Crude Oil (colza/mustard/rapeseed)
202 151499 Other (colza/mustard/rapeseed), refined varieties
204 151519 Other
206 151529 Other
207 151530 Castor oil and its fractions
208 151540 Tung oil and its fractions
209 151550 Sesam oil and its fractions
210 151590 Other
211 151620 vegetable fats and oil and their fractions
212 151710 Margine, excluding liquid margins
213 151790 Other
214 170111 Cane sugar
215 170112 Beet sugar
216 170191 refined sugar containing added flavouring or colouring
matter
217 170199 Other
218 180100 Cocoa beans, whole orj brokenm, raw or roasted
219 180200 Cocoa shells, husks, skins and other cocoa waste
220 180310 Not defatted
221 180320 Wholly or partly defatted
222 180400 Cocoa butter, fat and oil
223 180500 Cocoa powder,not containing added sugar or other
43
224 180610 Cocoa powder, containing added sugar or sweetening

matter
225 190590 Pastries and Cakes
226 200290 Tomato concentrate
227 200860 Cheris
228 200891 Palm hearts
229 200899 Others
230 200950 Tomato Juice
231 220300 Beer made from malt
232 220410 - Sparkling wine
233 220421 Other wine; Grape must with fermentation prevented or
arrested by the addition of alcohol: In containers
holding 2L or less
234 220429 Other
235 220430 Other grape must
236 220510 Vermouth and other wine of fresh grapes flavoured with
plants or aromatic substances.: In containers holding 2L
or less
237 220590 Other
238 220600 Other fermented beverages (for example, cider, perry
mead); mixtures of fermented beverages and non-
alcoholic beverages, not elsewhere specified or included.
239 220710 Undenatured ethyl alcohol of an alcoholic strength by
volume of 80% vol or higher
240 220820 Spirits obtained by distilling grape wine or grape marc
241 220830 Whiskies
242 220840 Rum and tafia
243 220850 Gin and Geneva
244 220860 Vodka
245 220870 Liqueurs and cordials
246 220890 Other
248 230220 of rice
249 230230 Of wheat
251 230250 Of leguminous plants
252 230310 Residues of starch manufacture and similar residues
253 230320 Beet-pulp, bagasse and other waste of sugar
manufacture
254 230330 Brewing or distilling dregs and waste
255 230400 Oil-cake and other solid residues, whether or not
256 230500 Oil cake and oil cake meal of groundnut expeller variety
257 230610 Of cotton seeds
258 230620 Of linseed
259 230630 Of sunflower seeds
260 230641 Of low erucic acid rape or colza seeds
261 230649 Other
262 230650 Of coconut or copra
263 230660 Of palm nuts or kernels
44
264 230670 Of maize (corn) germ

265 230690 Other
266 230990 Other
267 240110 Unmanufactured tobacco not stemmed or stripped
268 240120 Tobacco partly or wholly stemmed or stripped
269 240130 Tobacco refuse
270 240210 Cigars, cheroots and cigarillos containing tobacco
271 240220 Cigarettes containing tobacco
272 240290 Other cigarettes/cigarillos of tobacco substitutes
273 240310 Smoking tobacco whether or not containing tobacco
substitutes in any proportion
274 240391 Homogenised or reconstituted tobacco
275 240399 Other tobacco
276 251511 Crude or roughly trimmed Marble
277 251512 Merely cut into blocks, slabs in rectangular or other
shapes
278 251520 Other calcareous monumental or building stone,
Alabaster
279 252210 Quick Lime
280 253090 Other mineral substances not elsewhere specified or
included
281 271000 Naptha
282 271019 Aviation Turbine Fuel and Fuel Oil
283 271111 LPG
284 281700 Zinc oxide
285 300390 Ayurvedic medicines
286 300410 Containing pencillin or derivatives with a penicillanic
acid structure or streptomycin or their derivatives
287 300420 Other antibiotics with pencillinic acid structure
streotomycin or their derivatives in capsules injections
etc.
288 320411 Disperse dyes and preparations based thereon
289 320412 Acid dyes and preparation based thereon
290 320413 Basic dyes and preparation based thereon
291 320414 Direct dyes and preparation based thereon
292 320416 Reactive dyes and preparation based thereon.
293 320417 Pigments
294 320419 Other including mixture of coloring matter of two or
more of sub heading No. 3204.11 to 3204.19
295 320649 Other- Red Oxide
296 330119 Citronella Oil (java type)
297 330120 Other essential oil
298 330300 Perfumes and toilet waters
299 330410 Lip makeup preparations
300 330420 Eye maleup preparations
301 330430 Manicure or Pedicure preparations
302 330491 Powders whether or not compressed
303 330499 Others such as face creams, nail polish/lacquers,
moisturing lotion, sindoor, bindi, kumkum and turmeric
45
preparations etc.
304 330510 Hair shampoos

305 330590 Hair oils
306 330610 Tooth powder, Tooth paste
307 330710 Pre shvave, shaving or after shaving preparations
308 330730 Prefumed bath salts and other bath preparations
309 330741 Agarbattis and other odoriferous preparations
310 330790 Others
311 340111 Toilet soap other than dental soap
312 340119 House hold and laundry soap
313 350510 Dextrins and other modified starches
315 350691 Adhesive based on rubber / plastic
316 380610 Gum
317 381220 Plasticisers
318 391510 Waste, parings and scrap, of plastics:Of polymers of
ethylene
322 391610 Monofilament of which any cross-sectional dimension
exceeds 1 mm, rods, sticks and profile shapes, whether
or not surface worked but not otherwise worked, of
plastics:Of polymers of ethylene
323 391620 Of polymers vinyl chloride
325 391710 Artificial guts (sausage castings) of hardened protein or
of cellulosic materials.
326 391721 Tubes, pipes and hoses, rigid:Of polymers of ethylene
330 391731 Flexible tubes, pipes and hoses, having a minimum
burst pressure of 27.6 Mpa
331 391732 Other, not reinforced or otherwise combined with other
materials, without fittings
332 391733 Other, not reinforced or otherwise combined with other
materials with fittings
333 391739 Other
334 391740 Fittings
335 391810 Floor coverings of plastics, whether or not self-adhesive,
in rolls or in the form of tiles wall or ceiling coverings of
plastics, as defined in Note 9 to this Chapter:Of
polymers of vinyl chloride
337 391910 Self – adhesive plates, sheets, film, foil, tape, strip and
other flat shapes, of plastics, whether or not in rolls:In
rolls of a width not exceeding 20 cm
338 391990 Other
46
339 392010 Other plates, sheets, film, foil and strip, of plastics, non-
cellular and not reinforced, laminated, supported or
similarly combined with other materials.:Of polymers of
ethylene
342 392041 Of polymers of vinyl chloride:Rigid
343 392042 Of polymers of vinyl chlorideFlexible
344 392051 Of acrylic polymers:Of polymethyl methacrylate
345 392059 Of acrylic polymers:Other
346 392061 Of polycarbonates
347 392062 Of polyethylene terephthalate
348 392063 Of unsaturated polyesters
349 392069 Of other polyesters
351 392072 Of vulcanised fibre
352 392073 Of cellulose acetate
353 392079 Of other cellulose derivatives
354 392091 Of other plastics:Of polyvinyl butyral
355 392092 Of other plastics:Of polyamides
356 392093 Of other plastics:Of amino-resins
357 392094 Of other plastics:Of phenolic resins
359 392111 Other plates, sheets, film foil and strip, of plastics-
Cellular:Of polymers of styrene
361 392113 Of polyurethanes
364 392190 Other
365 392210 Baths, shower-baths and wash-basins
366 392220 Lavatory seats and covers
367 392290 Other
368 392310 Boxes, cases, crates and similar articles
369 392321 Sacks and bags of polyethylene
370 392329 Sack and bags of other plastics
371 392330 Carboys, bottles, flasks and similar articles
372 392340 Spools, cops, bobbins and similar supports
373 392350 Stoppers, lids, caps and other closures
374 392390 Other
375 392410 Tableware and kitchenware
376 392490 Other
377 392510 Reservoirs, tanks, vats and similar containers, of a
capacity exceeding 3001.
378 392520 Doors, windows and their frames and thresholds for
doors
379 392530 Shutters, blinds (including Venetian blinds) and similar
articles and parts thereof
380 392590 Other
47
381 392610 Other articles of plastics and articles of other materials

of headings Nos. 39.01 to 39.14: Office or schools
supplies
382 392620 Articles of apparel and clothing accessories (including
gloves)
383 392630 Fittings for furniture, coachwork or the like
384 392640 Bangles, beads of plastic and imitation jewellery
385 392690 Other
386 400110 Natural rubber latex, whether or not prevulcanised.
387 400121 Natural rubber in other forms: Smoked sheets
388 400122 Technically specified natural rubber(TSNR)
389 400129 Other
390 400130 Balata, gutta-percha, guayule, chicle and similar natural
gums
391 400300 Reclaimed rubber in primary forms or in plates, sheets
or strip.
392 400400 Waste, parings and scrap of rubber(other than hard
rubber) and powder and granules.
393 400510 Compound rubber, unvulcanized, in primary forms or in
plates, sheets or strips: Compounded with carbon black
or silica
394 400510 Rubber compounded with carbon black and silica
395 400520 Solutions; dispersions other than those of sub heading
No. 4005.10
396 400591 Plates, sheets and strip
397 400599 Other
398 400610 “Camel-back” strips for retreading rubber tyres.
399 400690 Other
400 400700 Vulcanized rubber thread and cord.
401 400811 Of cellular rubber: Plates, sheets and strips
402 400819 Of cellular rubber: Other
403 400821 Of non-cellular rubber: Plates, sheets and strips
404 400829 Of non-cellular rubber: Other
405 401210 Retreaded tyres
406 401220 Used pneumatic tyres
407 401290 Other
408 401610 Other articles of vulcanized rubber other than hard
rubber.-Of cellular rubber
409 401692 Erasers
410 401693 Gaskets, washers and other seals
411 401695 Other inflatable articles
412 401699 Other
413 401700 Hard rubber (for example, ebonite) in all forms,
including wastes and scrap; articles of hard rubber
414 460110 Plaits and similar products of plaiting materials, whether
or not assembles into strips.
415 460120 Mats, matting and screens of vegetable materials.
416 460191 Of vegetable materials
417 460199 Other
48
418 460210 Basket work, Wicker work and other articles, made
directly to shape from plaiting materials or made ups
from goods of heading No. 46.01; Articles of loofah-Of
vegetable materials
419 460290 Other
420 480300 Toilet or facial tissue stock, towel or napkin stock and
similar paper of a kind used for household or sanitary
purposes, cellulose wadding and webs of cellulose
fibres, whether or not creped, crinkled, embossed,
perforated, surface-coloured, surface-decorated or
printed, in rolls or sheets.
421 480810 Corrugated paper and paperboard, whether or not
perforated
422 480910 Carbon or similar copying papers
423 481110 Tarred, bituminised or asphalted paper and paperboard
424 481121 Gummed or adhesive paper and paperboard : Self-
adhesive
425 481129 Other
426 481710 Envelopes
427 481720 Letter cards, plain postcards and correspondence cards
428 481730 Boxes, pouches, wallets and writing compendiums, of
paper or paperboard, containing an assortment of paper
stationery
429 482110 Paper or paperboard lables of all kinds, whether or not
printed.-Printed
430 482190 Other labels
431 482360 Trays, dishes, plates, cups and the like, of paper or
paperboard
432 490110 Printed books, pamphlets, booklets, leaflets and similar
printed matter, brochures
433 500100 Silk-worm cocoons suitable for reeling.
434 500200 Raw silk (not thrown).
435 500310 Not carded or combed
436 500390 Other
437 500400 Silk yarn (other than yarn spun from silk waste) not put
up for retail sale.
438 500500 Yarn spun from silk waste, not put up for retail sale.
439 500600 Silk yarn and yarn spun from silk waste, put up for
retail sale; silkworm gut.
440 500710 Fabrics of noil silk
441 500720 Other fabrics, containing 85 % or more by weight of silk
or of silk waste other than noil silk
442 500790 Other fabrics
49

50

524 611300 Garments, made up of knitted or crocheted fabrics of
heading No. 59.03, 59.06 or 59.07.
529 611511 Of synthetic fibres, measuring per single yarn less than
67 decitex
530 611512 Of synthetic fibres, measuring per single yarn 67
decitex or more
532 611520 Women's full-length or knee-length hosiery, measuring
per single yarn less than 67 decitex
537 611610 Impregnated, coated or covered with plastics or rubber
542 611710 Shawls, scarves, mufflers, mantillas, veils and the like
543 611720 Ties, bow ties and cravats
51
544 611780 Other accessories

545 611790 Parts
52

603 621010 Of fabrics of heading No. 56.02 or 56.03
604 621020 Other garments, of the type described in subheadings
6201.11 to 6201.19
605 621040 Other men's or boys' garments
606 621050 Other women's or girls' garments
607 621111 Men's or boys'
608 621112 Women's or girls'
616 621210 Brassières
617 621220 Girdles and panty-girdles
618 621230 Corselettes
619 621290 Other
625 621600 Gloves, mittens and mitts.
626 621710 Accessories
627 621790 Parts
628 640110 Footwear incorporating a protective metal toe-cap
629 640191 Covering the knee
630 640192 Covering the anke but not covering the knee
631 640199 Others
632 640212 Ski boots, cross country ski footwear and snowboard
boots
633 640219 Others
634 640220 Footwears with upper straps or thongs assembled to the
sole by means of plugs.
635 640230 Other footwear, incorporating a protective metal toe-
cap.
636 640291 Covering the anke
637 640312 Ski-boots, cross country ski footwear and snowboard
53
boots.
638 640319 Others
639 640330 Footwear made on a base or platform of wood, not
having an inner sole or a protective metal toe-cap.
640 640340 Other footwear, incorporating a protective metal toe-
cap.
641 640411 Sport footwear, tennis shoes, basketball shoes, gym
shoes, training shoes and the like.
642 640419 Others
643 640520 Other footwear with uppers of textile materials.
644 640590 Others
645 680221 Marble, travertine and alabaster
646 681011 Cement bricks
647 690100 Bricks/blocks/tiles
648 701010 Ampules
649 701329 Other drinking water glass
650 720211 Containing by weight more than 2% of carbon
651 720219 Other – Ferro-Silicon
652 7202.21. Containing by weight more than 55 % of silicon
653 7202.29. Other
654 7202.30. Ferro-silico-managanese - Ferro-chromium:
655 7202.41. Containing by weight more than 4 % of carbon
656 7202.49. Other
657 7202.50. Ferro-silico-chromium
658 7202.60. Ferro-nickel
659 7202.70. Ferro-molybdenum
660 7202.80. Ferro-tungsten and ferro-silico-tungsten – Other
661 7202.91. Ferro-titanium and ferro-silicon-titanium
662 7202.92. Ferro-vanadium
663 7202.93. Ferro-niobium
664 7202.99. Other
665 7209.18. Of a thickness of less than 0.5 mm
666 720928 Of a thickness of less than 0.5 mm
668 7210.41. Corrugated
669 7210.49 Other
670 7210.61. Plated or coated with aluminium-zinc alloys
671 7210.70. Painted, varnished or coated with plastics:
673 7212.30. Otherwise plated or coated with zinc
674 7212.40. Painted, varnished or coated with plastics
675 7212.50. Otherwise plated or coated
676 721310 Containing indentations, ribs, grooves or other
deformations produced during the rolling process.
677 721320 Other, of free-cutting steel
678 721391 Of circular cross-section measuring less than 14 mm in
diameter
679 721399 Other
54
680 7214.10. Forged

681 7214.20. Containing indentations, ribs, grooves or other
deformations produced
682 7214.30. Other, of free-cutting steel
683 7214.91. Of rectangular (other than square) cross-section
684 7214.99. Other
685 7217.20. Plated or coated with zinc
686 7222.20. Bars and rods, not further worked than cold-formed or
cold-finished
688 7227.10. Of high speed steel
689 7227.20. Of silico-manganese steel
690 7227.90. Other
691 7228.10. Bars and rods, of high speed steel
692 7228.20. Bars and rods, of silico-manganese steel:
693 7228.30. Other bars and rods, not further worked than hot-rolled,
hot-drawn or
694 7228.40. Other bars rods, not further worked than forged
695 7228.50. Other bars and rods, not further worked than cold-
formed or cold-finished
696 7228.60. Other bars and rods
698 7228.80. Hollow drill bars and rods
699 731582 OTHER CHAIN, WELDED LINK
700 731819 OTHER THREADED ARTICLES
701 731814 SELF-TRAPPING SCREWS, THREADED
702 740311 Copper Cathodes and sections of Cathodes
703 740312 Copper wire bars
704 740313 Copper Billets
705 740710 Copper Bars ,Rods and Profiles
706 740811 Refined Copper Wires of crooss sectional area exceeding
6mm
707 740819 Other Refined Copper Wire
708 76081000 TUBES & PIPES OF NON-ALLOYED ALUMINIUM
709 780200 Lead Waste and Scrap
710 841430 COMPRESSORS USD IN REFRIGERATING EQUIPMENT
711 841451 Table, floor, wall, window, ceiling fans
712 841821 COMPRESSION-TYPE REFRIGERATORS, HOUSEHOLD
713 842810 LIFTS AND SKIP HOISTS
714 845011 Fully automatic Domestic and laundry washing machine
715 850110 Micro and AC Motor
716 850120 Universal AC/DC Motors
717 850140 Other AC motor- single phase, F.H.P. Motor
718 850152 Electric Motor 1 HP to 10 HP - AC - excluding special
types
719 850440 Static converters
720 850490 PRTS OF TRNSFRMRS, STATIC CNVRTRS & INDUCTR
55
721 850940 Food Mixers/Grinders such as meat mincer, juice

extractor, etc
722 851610 Storage water heaters/geysers upto 100 litres capacity/
upto 3 KW
723 851629 Other Hot air blowers/heat convector, room heaters etc.
724 851640 Electric Irons - other than steam irons
725 851660 Other ovens, Electric stoves, grillers and roasters etc.
726 852812 Colour TVs - Set Top Box (Satellite Receivers)
727 853620 Automatic Circuit Breakers
728 853630 Voltage stabilisers - domestic type
729 85371000 BORDS ETC FOR A VOLTAGE <=1000 VLTS
730 85372000 BORDS ETC FOR A VOLTAGE >1000 VLTS
731 853929 Other electric lamps-torch bulbs, miniature bulbs,
automobile lamps etc.
732 853931 FLUORESCENT, HOT CATHODE DISCHARGE LAMPS
733 854411 Insulated wires and cables including enamelled or
anodised of copper
734 854419 Insulated plastic and rubber Wires - domestic types
735 854420 Co-axial cable and co-axial electric conductors
736 854449 Other Wires and Cables
737 870110 Pedestrian controlled tractors
738 870120 Road tractors for semi-trailers
739 870130 Track-laying tractors : Garden tractors
740 870190 Others
741 902830 ELECTRICITY/METERS
742 903039 Other meters including ammeters, volt meters, watt
meters, etc.
743 940421 Matteresses of cellular rubber/plastic
744 960310 Hill grass/broom
56
ANNEX-II OF THE SAFTA AGREEMENT
Areas identified for

Technical Assistance to
Least Developed Contracting States
Under Article 11(d) OF SAFTA Agreement
(finalised by the Second Meeting of the Sub-Group on Technical Assistance

Kathmandu, 31 August – 3 September 2005)
- TO BE INCORPORATED AS ANNEX-II OF THE SAFTA AGREEMENT -
1. Capacity building in the following areas:
a. Mutual recognition of technical regulations and standards, training and

skill development.
b. Product certification, testing laboratories and metrology, standards,
testing, quality management, accreditation and certification (MSTQ) -
for agro-processed products, pharmaceutical products etc.
c. Training and human resource development in trade related areas such
as product development, marketing etc.
d. Training in the areas of statistical data administration, trade
procedures, documentation and computerization of trade data.
e. Development of trade related institutions and upgradation of the
capacity of existing institutions
f. Development of trade negotiating skills
2. Development and improvement of tax policy and instruments
Tax/Tariff related laws, rules, regulations and their administration.
3. Customs procedures related measures:
a. Assistance to improve institutional, managerial, regulatory and

procedural matters relating to customs
b. Assistance for creation of database, training, post clearance audit for
the customs valuation; and automation of customs administrations.
c. HS Nomenclature
d. Rules of Origin
4. Legislative and policy related measures, assistance for improvement

of national capacity on:
a. Legislation on anti-dumping, safeguards, competition etc.

b. Trade Policy Reforms
c. Sanitary and Phytosanitary (SPS) measures/Technical Barriers to Trade
(TBT) measures
d. WTO Agreement on Customs Valuation
e. WTO Agreement on Agriculture and Subsidies
57
f. TRIPS and Intellectual Property Rights
5. Studies on:
a. Development of trade related physical infrastructure such as road,

railway, Inland Container Depot (ICD), Container Freight Station (CFS)
etc.
b. Improvement of banking and insurance services for promotion of intra-
SAARC trade
c. Development of export financing mechanism
6. Research and Development:
a. Assistance for product specific R&D particularly in area of fashion and

design, finishing and packaging
7. Export Promotion
a. Support for carrying out studies and providing advisory services for
identifying export niches for the products of the Least Developed
Contracting States.
b. Provision of commercially relevant market information to help exporters:
Assistance to participate in trade fairs and exhibitions, inward and
outward missions
c. Support for product development and market promotion in export
oriented sectors like leather and footwear, jute goods and diversified
jute products, gems and jewellery, ICT, light engineering, agriculture
and agro-based industries, fisheries and livestock etc.
d. Support for improving technical, managerial and entrepreneurial skills of
small and medium size enterprises engaged in export production.
e. Provide information on import-related formalities and procedures on
products of specific export interest to Least Developed Contracting
States.
8. Investment Promotion
a. Support for identifying areas to stimulate intra-SAARC FDI flow to the

Least Developed Contracting States.
9. Training and human resource development in trade

related areas such as product development, marketing
etc.
10. Support for product development and market promotion in

export-oriented sectors
58
ANNEX III OF SAFTA AGREEMENT
MECHANISM FOR COMPENSATION OF REVENUE LOSS

FOR LDC MEMBER STATES
(TO BE INCORPORATED AS ANNEX-III OF THE SAFTA AGREEMENT)
(i) Date of coming into force - The Mechanism for Compensation of

Revenue Loss (hereinafter referred to as MCRL) shall come into force from
the date on which the first tranche of Trade Liberalisation Programme (TLP)
under Article 7 of SAFTA Agreement would be implemented.
(ii) Definitions - The following shall be defined in the manner as

given below:
a. “Customs revenue” may be defined as basic customs duty

agreed to be reduced under Trade Liberalisation Programme
(TLP) of SAFTA.
b. “Reference Exchange Rate” may be defined as the average of

the exchange rate of the domestic currency of the respective
Contracting State vis-à-vis US dollar of each of the working day
of the calendar year separately for each LDC Contracting State.
c. “Base Year” may be defined as the average of the calendar

years 2004 and 2005 for the purposes of calculation of revenue
loss. Therefore, hereinafter the references to all variables, other
than the tariff rate of duties, for the calendar year 2005 shall
refer to the average of the relevant variables for calendar year
2004 and 2005.
(iii) Administrative arrangements -
a. Periodicity of release of revenue compensation if quantified to

be due shall be annual.
b. The claim for revenue loss, duly quantified along with
supporting data/documents may be submitted in prescribed
format, to be devised, to the COE to be established under
Article 10 of the SAFTA Agreement within a period of six (06)
months from 31st December of the preceding year.
c. Upon receipt of claims, as also intimation of non-claim by
LDC Contracting States, the COE may meet and settle the
claims within a period that the COE may fix and following the
procedure that the COE may adopt.
d. The non-LDC Contracting States shall release the
compensation due from them to the LDC Contracting States
within a period not exceeding six months from the date of
59
finalization of quantum of compensation by COE, subject to

completion of due procedure.
e. The due procedure shall be completed within a period of not
exceeding nine months from the date of finalization of
quantum of compensation, failing which the concerned LDC
Contracting States shall have the right to withdraw
concessions given to the concerned Non-LDC Contracting
State.
f. The claim of revenue compensation shall be decided by the
COE the decision of which shall be final.
g. Notwithstanding the above, if the Contracting States so
desire, the claim of revenue compensation could be
conducted on a bilateral basis under intimation to the COE
and the SAARC Secretariat.
(iv) Quantification of revenue loss – The revenue loss for the year
2006 shall be calculated in the following manner.
RL06 = CRNS 06 − (1 + α ) × CRNS05
Where:
a. RL06 for LDC Contracting State is the quantum of revenue loss

suffered in 2006.
n
b. CRNS05 = ∑
i =1
[VSAFTA (05) X TAPL (05)] - to be summed up
separately for each of the three non-LDC Contracting States.
c. ‘i’ is non-sensitive item covered under the TLP of SAFTA;
d. VSAFTA (05) refers to CIF value [in USD] of import of non-sensitive

items covered under TLP of SAFTA from non-LDC Contracting
States in 2005;
e. TAPL (05) refers to applied rate of basic customs duty (BCD)

under SAPTA covered for reduction under TLP of SAFTA,
provided it is ≤ applied BCD under any bilateral agreement with
non-LDC Contracting States. For items not covered under
SAPTA, MFN applied rate shall apply.
n
f. CRNS06 = ∑
i =1
[VSAFTA (06) X T SAFTA(06)], provided VSAFTA (06)
≥ VSAFTA (05). In case VSAFTA (06) < VSAFTA (05), VSAFTA (06) = VSAFTA
(05) shall be assumed. This would be summed up separately for
each of the three non-LDC Contracting States.
g. VSAFTA (06) refers to CIF value [in USD] of import of items covered
under TLP programme from non-LDC Contracting States in
2006;
60
h. T SAFTA (06) refers to applied rate of basic customs duty (BCD)

covered for reduction under SAFTA TLP, provided it is ≤ applied
BCD under any bilateral agreement with non-LDC Contracting
States.
i. α is the annual trend rate of growth of customs revenue (basic

customs duty) of non-sensitive items covered under TLP of SAFTA from
Non-LDC Contracting States to the respective LDC Contracting State over
previous five years i.e. from 2001 to 2005. This factor may be quantified
and would remain unchanged for the duration of the Mechanism.
(v) The quantification of revenue loss of LDC Contracting State for

calendar year 2007 and subsequent years would be calculated in the
following manner:
RL07 = CRNS07 – (1+α)2 CRNS05
RL08 = CRNS08 – (1+α)3 CRNS05
RL09 = CRNS09 – (1+α)4 CRNS05 and so on.
(vi) Sharing of revenue compensation to any LDC Contracting State by

the Non-LDC Contracting States shall be on the basis of quantified loss of
customs revenue, if any, on bilateral basis.
(vii) Extent of compensation – The extent of compensation for each of

the LDC Contracting State shall not exceed the following percentage of the
basic customs duty collected on imports of non-sensitive items from
concerned Non-LDC Contracting States in the base year –
(a) First year – 1%;

(b) Second year – 1%;
(c) Third year – 5%;
(d) Fourth year – 3%; and
(e) Fifth & sixth year – 5% [applicable only in the case of claims by
Maldives].
Provided that the above restriction on the extent of compensation shall not
apply in case of claims of compensation by Maldives from India in the event
of the loss of revenue being higher than the above annual ceilings.
(viii) Form of Compensation: The compensation equal to the extent of

revenue loss quantified under clause (iv) above subject to the ceiling
prescribed under clause (vii) above shall be paid in cash in US dollars.
(ix) Exchange of Data - The Contracting States may provide the

following information by 31st December 2005 through the SAARC
Secretariat:-
61
a. Product-wise and country-wise breakdown of statistics on

imports (value in US dollars) from Non-Least Developed
Contracting States (from 2000 to 2005 – latest available);
b. Latest Customs Tariff Guide containing import tariff (both MFN

and SAPTA) and other levies;
c. Formula for calculating other levies contained in the Customs

Tariff Guide; and
d. The similar data in prescribed format, shall be submitted by the

Contracting States by a date not later than 31 December in
subsequent calendar years.
(x) Duration of Mechanism: The Mechanism shall be in place for a

period of four years from the date of coming into force.
Provided that the Mechanism in respect of claims by the Maldives shall

be in place for an additional period of one year i.e. for a period of five years;
Provided further that the Mechanism in respect of claims by the

Maldives from India shall be in place for an additional two years, i.e. for a
period of six years.
Provided further that the Mechanism in respect of payment of revenue

compensation by Sri Lanka shall be in place for a shorter period of three
years to LDC Contracting States other than to the Maldives to which Sri
Lanka would provide compensation, if due, for an additional period of one
year i.e. for a period of four years.
__________
62
ANNEX IV OF THE SAFTA AGREEMENT
SAFTA RULES OF ORIGIN
Rule 1 : Title
These Rules may be called the Rules of Determination of Origin of Goods

under the Agreement on SAFTA hereinafter referred to as the
“Agreement”.
Rule 2 : Application
These Rules shall apply to products eligible for preferential treatment
under SAFTA.
Rule 3 : Determination of Origin
No product shall be deemed to be the produce or manufacture of any
Contracting State unless the conditions specified in these rules are
complied with in relation to such products, to the satisfaction of the
designated Authority.
Rule 4 : Originating products
Products covered by the Agreement imported into the territory of a
Contracting State from another Contracting State which are consigned
directly within the meaning of Rule 12 hereof, shall be eligible for
preferential treatment if they conform to the origin requirement under
any one of the following conditions:
(a) Products wholly produced or obtained in the territory of the

exporting Contracting State as defined in Rule 5; or
(b) Products not wholly produced or obtained in the territory of the

exporting Contracting State provided that the said products are
eligible under Rule 6.
63
Rule 5 : Wholly produced or obtained
Within the meaning of Rule 4(a), the following shall be considered as
wholly produced or obtained in the territory of the exporting Contracting
State
(a) raw or mineral products 2 extracted from its soil, its water
extending upto its Exclusive Economic Zone (EEZ), or its sea bed
extending upto its seabed or continental shelf;
(b) Agriculture, vegetable and forestry products harvested there;
(c) animals born and raised there;
(d) products obtained from animals referred to in clause (c) above;
(e) products obtained by hunting or fishing conducted there,
(f) products of sea fishing and other marine products from the high
seas by its vessels 3,4;
(g) products processed and/or made on board its factory ships

exclusively from products referred to in clause (f) above 3,5;
(h) raw materials recovered from used articles collected there;
(i) waste and scrap resulting from manufacturing operations

conducted there;
(j) products taken from the seabed, ocean floor or subsoil thereof
beyond the limits of national jurisdiction, provided it has the

2
Includes mineral fuels, lubricants and related materials as well as mineral or metal ores.
3
“Vessels” shall refer to fishing vessels engaged in commercial fishing, registered in the country of the
Contracting State and operated by a citizen or citizens of the Contracting State or partnership, corporation or
association, duly registered in such country, at least 60 per cent of equity of which is owned by a citizen or
citizens and/or Government of such Contracting State or 75 per cent by citizens and/or Governments of the
Contracting States. However, the products taken from vessels, engaged in commercial fishing under Bilateral
Agreements which provide for chartering/leasing of such vessels and/or sharing of catch between
Contracting State will also be eligible for preferential treatment.
4
In respect of vessels or factory ships operated by Government agencies, the requirements of flying the flag
of the Contracting State do not apply.
5
For the purpose of this Agreement, the term “factory ship” means any vessel, as defined used for
processing and/or making on board products exclusively from those products referred to in clause (f) of Rule
6.
64
exclusive rights to exploit that sea bed, ocean floor or subsoil
thereof;
(k) goods produced there exclusively from the products referred to in

clauses (a) to (j) above.
Rule 6 : Not wholly produced or obtained
Within the meaning of Rule 4 (b), products not wholly produced or

obtained shall be subject to Rule 7 and any of the conditions prescribed
under Rule 8, Rule 9 or Rule 10.
Rule 7 : Non-qualifying Operations
The following shall in any event be considered as insufficient working or

processing to confer the status of originating products, whether or not
there is a change of heading:
1) operations to ensure the preservation of products in good

condition during transport and storage (ventilation,
spreading out, drying, chilling, placing in salt, Sulphur
dioxide or other aqueous solutions, removal of damaged
parts, and like operations).
2) simple operations consisting of removal of dust, sifting or

screening, sorting, classifying, matching (including the
making-up of sets of articles), washing, painting, cutting up;
3) (i) changes of packing and breaking up and assembly of

consignments,
(ii) simple slicing, cutting and repacking or placing in

bottles, flasks, bags, boxes, fixing on cards or boards,
etc., and all other simple packing operations.
4) the affixing of marks, labels or other like distinguishing

signs on products of their packaging;
5) simple mixing of products, whether or not of different kinds,

where one or more components of the mixture do not meet
the conditions laid down in these rules to enable them to be
considered as originating products; and mere dilution with
water or another substance that does not materially alter the
characteristics of the product;
6) simple assembly of parts of products to constitute a

complete product;
65
7) a combination of two or more operations specified in (1) to

(6);
Rule 8 : Single Contracting State Content
(a) Products originating in the exporting Contracting State shall be

considered to be sufficiently worked or processed for the
purposes of granting originating status if they fulfill the
following conditions:
(i) The final product is classified in a heading at the four

digit level of the Harmonised Commodity Description and
Coding System differently from those in which all the
non-originating materials 6 used in its manufacture are
classified and
(ii) Products worked on or processed as a result of which the

total value of the materials, parts or produce originating
from other countries or of undetermined origin used does
not exceed 60% of the FOB value of the products
produced or obtained and the final process of
manufacture is performed within the territory of the
exporting Contracting State.
(b) Notwithstanding the condition laid down in paragraph (a) of this

Rule, the products listed in Annex-A shall be eligible for
preferential treatment if they comply with Rule 8 (a) or they
fulfill the condition corresponding to those products as
mentioned in the Annex-A.
Rule 9 : Regional Cumulation
Unless otherwise provided for, products worked on or processed in a

Contracting State using the inputs originating in any Contracting
States within the meaning of Rule 4 shall be eligible for preferential
treatment provided that
(a) the aggregate content (value of such inputs plus domestic value
addition in further manufacture) is not less than 50 percent of
the FOB value;
(b) the domestic value content (value of inputs originating in the

exporting Contracting State plus domestic value addition in
further manufacture in the exporting Contracting State), is not
less than 20 percent of the FOB value; and
6
Non-originating material means material originating from countries other than Contracting States and
material of undetermined origin.
66
(c) the final product satisfies the condition of
(i) change in classification at the four digit level (CTH) as

provided under Rule 8 (a) (i); or
(ii) change in classification at the six digit level (CTSH) as

agreed upon in the Product Specific Rules reflected in
Rule 8 (b).
Rule 10 : Special Treatment to Least Developed Contracting

States
The products originating in the Least Developed Contracting

States shall be allowed a favourable 10 percentage points applied
to the percentage applied in Rule 8.
The products originating in Sri Lanka shall be allowed a

favourable 5 percentage points applied to the percentage applied
in Rule 8.
Rule 11 : Method for Valuation of non-originating materials
(a) The value of the non-originating materials, parts or produce shall

be:
(i) The CIF value at the time of importation of the materials,

parts or produce where this can be proven or
(ii) The earliest ascertainable price paid for the materials,

parts or produce of undetermined origin in the territory of
the Contracting States where the working or processing
takes place.
(b) In order to determine whether or not a product originated in the

territory of a Contracting State it shall not be necessary to
establish whether the power and fuel, plant and equipment, and
machines and tools used to obtain such products, originate in
third countries.
Rule 12 : Direct consignment
The following shall be considered as directly consigned from the

exporting Contracting State to the importing Contracting State:
(a) if the products are transported without passing through the

territory of any non-Contracting State:
(b) the products whose transport involves transit through one or

more intermediate non-Contracting States with or without
transshipment or temporary storage in such countries, provided
that:
67
(i) the transit entry is justified for geographical reason or by

considerations related exclusively to transport
requirements;
(ii) the products have not entered into trade or consumption

there;
(iii) the products have not undergone any operation there

other than unloading and reloading or any operation
required to keep them in good condition;
(iv)the products have remained under the customs control in

the country of transit.
Rule 13 : Treatment of packing
When determining the origin of products, packing should be considered

as forming a whole with the product it contains. However, packing may
be treated separately if the national legislation so requires.
Rule 14 : Procedures for Issuance and Verification of

Certificate of origin
Detailed operational certification procedures for implementation of these

Rules of Origin are at Annex-B.
Rule 15 : Prohibitions
Any Contracting State may prohibit importation of products containing

any inputs originating from States with which it does not have economic
and commercial relations.
Rule 16 : Consultation and Co-operation between

Contracting States
(a) The Contracting States will do their best to co-operate in order

to specify origin of inputs in the Certificate of origin.
(b) The Contracting States will take measures necessary to

address, to investigate and, where appropriate, to take legal
and/or administrative action to prevent circumvention to these
Rules through false declaration concerning country of origin or
falsification of original documents.
(c) The Contracting States will co-operate fully, consistent with

their domestic laws and procedures, in instances of
circumvention or alleged circumvention of these Rules to
address problems arising from circumvention including
facilitation of joint plant visits, inspection and contacts by
68
representatives of Contracting States upon request and on a

case-by-case basis.
(d) If any Contracting State believes that the rules of origin are
being circumvented, it may request consultation to address the
matter or matters concerned with a view to seeking a mutually
satisfactory solution. Each State will hold such consultations
promptly.
Rule 17 : Review
These rules may be reviewed as and when necessary upon request of any
Contracting State and may be open to such modifications as may be
agreed upon by the SAFTA Ministerial Council.
______
69
ANNEX I
(WITH REFERENCE TO SAFTA RULES OF ORIGIN)
PRODUCT SPECIFIC RULES

UNDER SAFTA RULES OF ORIGIN
Explanatory Notes:
1. For the purposes of Rule 8 (b) of the SAFTA Rules of Origin, the
products listed under column (3) and corresponding to heading mentioned
under column (2) would be subject to Rule specified under column (4) in
the following Table.
2. The term “CTH” in column (4) below shall mean that the final product
is classified in a heading at the four-digit level of the Harmonised Commodity
Description and Coding System differently from those in which all the non-
originating materials used in its manufacture are classified.
3. The term “CTSH” in column (4) below shall mean that the final
product is classified in a heading at the six-digit level of the Harmonised
Commodity Description and Coding System differently from those in which
all the non-originating materials used in its manufacture are classified.
4. The DVA mentioned in percentage in column (4) below shall mean the
minimum value addition in the Exporting Contracting State, calculated as per
the following formula:
FOB value of the export product − value of non−originating materials

DVA = × 100
FOB value of the exp ort product
S.No. HS Harmonised Description Product

Heading Specific Rules
/Chapter
(1) (2) (3) (4)
1. 060499 Other CTSH & 30%
DVA
2. 080132 Shelled Cashew nuts CTSH & 60%
DVA
3. 081350 Mixtures of dried fruits CTSH & 60%
DVA
4. 150790 -Other CTSH & 30%
DVA
5. 150890 -Other CTSH & 30%
DVA
6. 150990 -Other CTSH & 30%
DVA
7. 151190 -Other CTSH & 30%
DVA
8. 151219 --Other CTSH & 30%
70
DVA
9. 151229 --Other CTSH & 30%
DVA
10. 151319 --Other CTSH & 30%
DVA
11. 151329 --Other CTSH & 30%
DVA
12. 160249 Other, including mixtures CTSH & 30%
DVA
13. 210112 Preparations with a basis of extracts, CTSH & 30%
essences or concentrates or with a basis DVA
of coffee
14. 210120 Extracts, essences and concentrates, of CTSH & 30%
tea or maté, and preparations with a basis DVA
of these extracts, essences or
concentrates or with a basis of tea or
maté
15. 210390 Other CTSH & 30%
DVA
16. 252321 White cement, whether or not artificially CTSH & 30%
coloured DVA
17. 252329 Other: CTSH & 30%
DVA
18. 252330 Aluminous cement : CTSH & 30%
DVA
19. 283523 Of trisodium CTSH & 30%
DVA
20. 441029 --Other CTSH & 30%
DVA
21. 441032 --Surface-covered with melamine- CTSH & 30%
impregnated paper DVA
22. 441033 --Surface-covered with decorative CTSH & 30%
laminates of plastics DVA
23. 441039 --Other CTSH & 30%
DVA
24. 441119 Other CTSH & 30%
DVA
25. 441129 Other of fire board of a density CTSH & 30%
exceeduing 0.5g/cm3 DVA
26. 450190 Other CTSH & 30%
DVA
27. 481820 Handkerchiefs, cleansing or facial tissues Only CTH
28. 481840 Sanitary towels Only CTH
29. 701990 Other CTSH & 30%
DVA
30. 720221 Ferro-silicon containing by weight more CTSH & 30%
than 55 of silicon DVA
31. 830110 Padlocks CTSH & 30%
DVA
32. 841011 --Of a power not exceeding 1,000 kW CTSH & 30%
DVA
71
33. 841311 Pumps for dispensing fuel or lubricants, of CTSH & 30%
the type used in filling-stations or in DVA
garages
34. 841319 Other pumps fitted or designed to be CTSH & 30%
fitted with a measuring device DVA
35. 841320 Hand pumps, other than those of CTSH & 30%
subheading 8413.11 or 8413.19 DVA
36. 841330 Fuel, lubricating or cooling medium pumps CTSH & 30%
for internal combustion piston engines DVA
37. 841340 Concrete pumps CTSH & 30%
DVA
38. 841350 Other reciprocating positive displacement CTSH & 30%
pumps DVA
39. 841360 Other rotary positive displacement pumps CTSH & 30%
DVA
40. 841370 Other centrifugal pumps CTSH & 30%
DVA
41. 841381 Pumps CTSH & 30%
DVA
42. 841382 Liquid elevators CTSH & 30%
DVA
43. 841410 Vacuum pumps CTSH & 30%
DVA
44. 841420 Hand or foot-operated air pumps: CTSH & 30%
DVA
45. 841430 Compressors of a kind used in CTSH & 30%
refrigerating equipment DVA
46. 841440 Air compressors mounted on a wheeled CTSH & 30%
chassis for towing: DVA
47. 841451 -- Table, floor, wall, window, ceiling or CTSH & 30%
roof fans, with a self-contained electric DVA
motor of an output not exceeding 125W
48. 841459 Other: CTSH & 30%
DVA
49. 841460 Hoods having a maximum horizontal side CTSH & 30%
not exceeding 120 cm DVA
50. 841480 Other CTSH & 30%
DVA
51. 841510 -Window or wall types, self contained or CTSH & 30%
“Split-system”. DVA
52. 841520 Of a kind used for persons, in motor CTSH & 30%
vehicles DVA
53. 841581 Incorporating a refrigerating unit and a CTSH & 30%
valve for reversal of the cooling/heat DVA
cycle (reversible heat pumps)
54. 841583 Not incorporating a refrigerating unit CTSH & 30%
DVA
55. 841710 Furnaces and ovens for the roasting, CTSH & 30%
melting or other heattreatment of ores, DVA
pyrites or of metals
72
56. 841810 Combined refrigerator-freezers, fitted CTSH & 30%

Refrigerators, household type: DVA
57. 841821 Compression-type CTSH & 30%
DVA
58. 841822 Absorption-type, electrical CTSH & 30%
DVA
59. 841829 Other CTSH & 30%
DVA
60. 841830 Freezers of the chest type, not exceeding CTSH & 30%
800 l capacity DVA
61. 841840 Freezers of the upright type, not CTSH & 30%
exceeding 900 L capacity: DVA
62. 841850 Other refrigerating or freezing chests, CTSH & 30%
cabinets, display counters, showcases and DVA
similar refrigerating or freezing furniture
63. 841861 Compression type units whose condensers CTSH & 30%
are heat exchangers DVA
64. 841869 Other CTSH & 30%
DVA
65. 841911 Instantaneous gas water heaters: CTSH & 30%
DVA
66. 841919 Other: CTSH & 30%
DVA
67. 841931 For agricultural products CTSH & 30%
DVA
68. 841932 For wood, paper pulp, paper or CTSH & 30%
paperboard DVA
69. 841939 Other CTSH & 30%
DVA
70. 841940 Distilling or rectifying plant: CTSH & 30%
DVA
71. 841950 Heat exchange units CTSH & 30%
DVA
72. 841960 Machinery for liqufying air or gas Other CTSH & 30%
machinery, plant and equipment: DVA
73. 841981 For making hot drinks or for cooking or CTSH & 30%
heating food: DVA
74. 841989 Other: CTSH & 30%
DVA
75. 842010 Calendering or other rolling machines CTSH & 30%
DVA
76. 842111 Cream separators CTSH & 30%
DVA
77. 842121 filtering or purifying machinery CTSH & 30%
DVA
78. 842122 For filtering or purifying beverages than CTSH & 30%
water DVA
79. 842129 Other CTSH & 30%
DVA
73
80. 842230 Machinery for filling, closing, sealing, or CTSH & 30%
labelling bottles, cans, boxes, bags or DVA
other containers; machinery for capsuling
bottles, jars, tubes and similar containers;
machinery for aerating beverages
81. 842211 Of the household type CTSH & 30%
DVA
82. 842219 Other CTSH & 30%
DVA
83. 842220 Machinery for cleaning or drying bottles or CTSH & 30%
other containers DVA
84. 842230 Machinery for filling, closing, sealing, or CTSH & 30%
labelling bottles, cans, boxes, bags or DVA
other containers; machinery for capsuling
bottles, jars, tubes and similar containers;
machinery for aerating beverages
85. 842240 Other packing or wrapping machinery CTSH & 30%
(including heat-shrink wrapping DVA
machinery)
86. 842310 Personal weighing machines, including CTSH & 30%
baby scales; Household scales DVA
87. 842320 Scales for continuous weighing of goods CTSH & 30%
on conveyors DVA
88. 842330 Constant weight scales and scales for CTSH & 30%
discharging a predetermined weight of DVA
material into a bag or container, including
hopper scales Other weighing machinery:
89. 842381 Having a maximum weighing capacity not CTSH & 30%
exceeding 30 kg DVA
90. 842382 Having maximum weighing capacity CTSH & 30%
exceeding 30 kg but not exceeding 5,000 DVA
91. 842389 Other CTSH & 30%
DVA
92. 842390 Weighing machine weights of all kinds; CTSH & 30%
parts of weighing machinery DVA
93. 842410 Fire extinguishers, whether or not charged CTSH & 30%
DVA
94. 842420 Spray guns and similar appliances CTSH & 30%
DVA
95. 842430 Steam or sand blasting machines and CTSH & 30%
similar jet projecting machines DVA
96. 842481 Agricultural or horticultural CTSH & 30%
DVA
97. 842489 Other CTSH & 30%
DVA
98. 843229 --Other CTSH & 30%
DVA
99. 843311 --Powered, with the cutting device CTSH & 30%
rotating in a horizontal plane DVA
100. 843319 --Other CTSH & 30%
DVA
74
101. 843780 -Other machinery CTSH & 30%

DVA
102. 843880 Other machinery: CTSH & 30%
DVA
103. 844010 Machinery CTSH & 30%
DVA
104. 844110 Cutting machines CTSH & 30%
DVA
105. 844180 Other machinery CTSH & 30%
DVA
106. 844329 Other CTSH & 30%
DVA
107. 844340 Gravure printing machinery CTSH & 30%
DVA
108. 845210 Sewing machines of the household type: CTSH & 30%
DVA
109. 845221 Automatic units: CTSH & 30%
DVA
110. 845229 Other CTSH & 30%
DVA
111. 847110 Analogue or hybrid automatic data CTSH & 30%
processing machines DVA
112. 847130 Portable digital automatic data processing CTSH & 30%
machines, weighing not more than 10 kg, DVA
consisting of a least a central processing
unit, a keyboard and a display
113. 847141 Micro computer CTSH & 30%
DVA
114. 847149 Other, presented in the form Of systems CTSH & 30%
DVA
115. 847150 Digital processing units other than those CTSH & 30%
Of sub-headings 8471 41 or 8471 49, DVA
whether or not containing in the same
housing one or two Of the following types
Of unit: storage units, input units, output
units
116. 847780 Other machinery CTSH & 30%
DVA
117. 848180 Other appliances: Taps and Cocks of Tariff CTSH & 30%
heading 8481.80 DVA
118. 850410 -Ballasts for discharge lamps or tubes CTSH & 30%
DVA
119. 850421 Transformers CTSH & 30%
DVA
120. 850422 --Having a power handling capacity CTSH & 30%
exceeding 650 kVA but not exceeding DVA
10,000 kVA
exceeding 10,000 kVA DVA
122. 850431 Having a power handling capacity not CTSH & 30%
exceeding 1 kVA DVA
75

exceeding 1 kVA but not exceding 16 kVA DVA
124. 850433 Having a power handling capacity CTSH & 30%
exceeding 16 kVA but not exceeding 500 DVA
kVA
exceeding 500 kVA DVA
126. 850440 Static converters CTSH & 30%
DVA
127. 850450 -Other inductors CTSH & 30%
DVA
128. 850410 Ballasts for discharge lamps or tubes: CTSH & 30%
DVA
exceeding 650 kVA but not exceeding DVA
10,000 kVA
exceeding 10,000 kVA DVA
exceeding 1 kVA DVA
kVA
kVA
136. 850440 Static converters CTSH & 30%
DVA
137. 850450 Other inductors CTSH & 30%
DVA
138. 850610 Manganese dioxide CTSH & 30%
DVA
139. 850630 Mercuric oxide CTSH & 30%
DVA
140. 850640 Silver oxide CTSH & 30%
DVA
141. 850650 Lithium CTSH & 30%
DVA
142. 850660 Air-zinc CTSH & 30%
DVA
143. 850680 Other primary cells and primary batteries CTSH & 30%
DVA
144. 850710 Leadacid, of a kind used for starting CTSH & 30%
piston engines DVA
145. 850720 Other lead-acid accumulators CTSH & 30%
DVA
146. 850730 Nickel-cadmium CTSH & 30%
76
DVA
147. 850740 Nickel-iron CTSH & 30%
DVA
148. 850780 Other accumulators CTSH & 30%
DVA
149. 851010 Shavers CTSH & 30%
DVA
150. 851020 hair clippers CTSH & 30%
DVA
151. 851030 hair removing appliances CTSH & 30%
DVA
152. 851310 Lamps CTSH & 30%
DVA
153. 851640 Electric smoothing irons CTSH & 40%
DVA
154. 851650 Microwave oven CTSH & 40%
DVA
155. 851711 -- Line telephone sets with cordless CTSH & 40%
handsets DVA
156. 851721 Facsimile machines CTSH & 40%
DVA
157. 851730 telephonic aparatus CTSH & 40%
DVA
158. 851750 Other apparatus, for carrier current line CTSH & 40%
systems or for digital line systems DVA
159. 851780 other apparatus CTSH & 40%
DVA
160. 853921 Tungsten halogen CTSH & 40%
DVA
161. 853922 Other, of a power not exceeding 200 W CTSH & 40%
and for a voltage exceeding 100 V DVA
162. 853929 Other CTSH & 40%
DVA
163. 853931 Fluorescent, hot cathode CTSH & 40%
DVA
164. 853932 Mercury or sodium vapour lamps; metal CTSH & 40%
halide lamps DVA
165. 853939 Other of discharged lamps, other than CTSH & 40%
ultra-violet lamps DVA
166. 854011 -- Cathode-day television picture tubes, CTSH & 40%
including video monitor cathode-ray DVA
tubes; colour
167. 854210 Cards incorporating electronic integrated CTSH & 30%
circuits (smart cards) DVA
168. 854221 Monolithic digital integrated circuits CTSH & 30%
obtained by bipolar technology DVA
169. 854229 Other CTSH & 30%
DVA
170. 854260 Hybrid electronic integrated circuits CTSH & 30%
DVA
171. 854270 Electronic microassemblies, nes CTSH & 30%
77
DVA
172. 8903 Yachts and other vessels for pleasure CTSH & 25%
DVA
173. 900311 Of plastics CTSH & 30%
DVA
174. 900319 Of other materials CTSH & 30%
DVA
175. 900911 Operating by reproducing the original CTSH & 40%
image DVA
176. 900921 other photocopying apparatus CTSH & 40%
DVA
177. 901720 Other drawing, markingout or CTSH & 30%
mathematical calculating instruments DVA
178. 901780 Other instruments CTSH & 30%
DVA
179. 901831 Syringes, with or without needles CTSH & 30%
DVA
180. 901890 Other instruments and appliances CTSH & 30%
DVA
181. 902830 Electricity meters: CTSH & 30%
DVA
182. 903210 Thermostats CTSH & 30%
DVA
183. 911110 Cases of precious metal or of metal clad CTSH & 30%
with precious metal DVA
184. 911120 Cases of base metal, whether or not gold CTSH & 30%
or silver-plated DVA
185. 940330 Wooden furniture of a kind used in offices CTSH & 30%
DVA
186. 940340 Wooden furniture of a kind used in kitchen CTSH & 30%
DVA
187. 940350 Wooden furniture of a kind used in CTSH & 30%
bedroom DVA
188. 940360 Wooden furniture, nes CTSH & 30%
DVA
189. 940540 Other electric lamps and lighting fittings CTSH & 30%
DVA
190. 950210 -Dolls, whether or not dressed CTSH & 30%
DVA
191. 960810 -Ball point pens CTSH & 30%
DVA
78
ANNEX II
(WITH REFERENCE TO SAFTA RULES OF ORIGIN)
OPERATIONAL CERTIFICATION PROCEDURES

FOR SOUTH ASIAN FREE TRADE AREA (SAFTA)
RULES OF ORIGIN
For the purposes of implementing the Rules of Origin as provided for

in Rule 14 of SAFTA Rules of Origin, the following operational
certification procedures shall be followed:
AUTHORITY
ARTICLE 1
The Certificate of Origin shall be issued by authority designated by the

Government of the exporting Contracting State (hereinafter referred to as
Issuing Authority) and notified to the other Contracting States.
ARTICLE 2
(a) Each Contracting State shall inform the other Contracting States of the
names and addresses of the officials authorised to issue the
Certificate of Origin and shall provide their specimen signatures and
official seals.
(b) Any change in their names, addresses, or official seals shall be

promptly notified to the other Contracting States.
ARTICLE 3
For the purpose of verifying the conditions for preferential treatment, the
Issuing Authority shall have right to call for any supporting documentary
evidence or to carry out any check considered appropriate.
PRE-EXPORTATION VERIFICATION
ARTICLE 4
The Issuing Authority, upon a written request by the manufacturer

and/or exporter of the products desirous for availing preferential
treatment, shall conduct pre-exportation verification of the
manufacturing premise(s). The result of the verification, subject to
review periodically or whenever appropriate, shall be accepted as
the supporting evidence in verifying the origin of the said products
to be exported thereafter. Pre-exportation verification may not
apply to the products, origin of which, by their nature, can be easily
verified.
79
REQUEST FOR ISSUANCE OF CERTIFICATE OF ORIGIN
ARTICLE 5
At the time of carrying out the formalities for exporting the products under
preferential treatment, the exporter or his authorized representative shall
submit the Certificate of Origin duly filled together with appropriate
documents supporting that the products to be exported qualify for the
issuance of a Certificate of Origin.
PRE-EXPORTATION EXAMINATION
ARTICLE 6
The Issuing Authority shall, to the best of their competence and ability, carry
out proper examination upon each application for the Certificate of Origin to
ensure that:
(a) The Certificate of Origin is duly completed and signed by the

authorized signatory;
(b) The origin of the product is in conformity with the Rules of Origin of
this Agreement;
(c) The other statements/entries of the Certificate of Origin correspond to

supporting documentary evidence submitted;
(d) HS Code, f.o.b. value, description, quantity and weight of goods,

marks, number and kinds of packages, as specified, conform to the
consignment to be exported.
ISSUANCE OF CERTIFICATE OF ORIGIN

ARTICLE 7
(a) The validity of the Certificate of Origin shall be 12 months from the
date of its issuance.
(b) The Certificate of Origin must be on ISO A4 size paper in conformity to

the specimen shown in Appendix-1. It shall be in English.
(c) The Certificate of Origin shall comprise one original and one duplicate
in the following colours:
Original - light orange

Duplicate - white
(d) Each Certificate of Origin shall bear a reference number given

separately by each office of issuance at different places.
(e) The original shall be forwarded by the exporter to the importer for
submission to the Customs Authority at the port or place of
80
importation. The duplicate shall be retained by the Issuing Authority

of the exporting Contracting State.
(f) After issuance of the Certificate of Origin, the Issuing Authority of the
exporting Contracting State shall electronically send the information
on issuance of certificate of origin on a weekly basis as per format
provided in Appendix -2 to the Issuing Authority of respective
importing Contracting State.
ARTICLE 8
The Certificate of Origin issued by the Issuing Authority shall indicate the
applicable Rules of Origin and the value of non-originating material
expressed as a percentage of the f.o.b. value of the products, or the sum of
the aggregate content originating in the territory of the exporting
Contracting State expressed as a percentage of the f.o.b. value of the
exported product; where applicable, in Box 8.
ARTICLE 9
Neither erasures nor superimpositions shall be allowed on the Certificate of

Origin. Any alteration shall be made by striking out the erroneous entries
and making any addition required. Such alterations shall be approved by an
authorized signatory of the applicant and certified by the Issuing Authority.
Unused spaces shall be crossed out to prevent any subsequent addition.
ARTICLE 10
(a) The Certificate of Origin shall be issued by the relevant Issuing

Authority of the exporting Contracting State at the time of
exportation, or within 3 working days from the date of shipment
whenever the products to be exported can be considered originating in
that Contracting State within the meaning of the Rules of Origin of this
Agreement.
(b) In exceptional cases where a Certificate of Origin has not been issued
at the time of exportation or within 3 working days from the date of
shipment due to involuntary errors or omissions or other valid causes,
the Certificate of Origin may be issued retrospectively but no longer
than 45 days from the date of shipment, bearing the word “ISSUED
RETROSPECTIVELY” in Box 4.
ARTICLE 11
In the event of theft, loss, damage or destruction of a Certificate of Origin,

the exporter may apply in writing to the Issuing Authority, which issued it,
for the certified true copy of the original to be made on the basis of the
export documents in their possession bearing the endorsement “CERTIFIED
TRUE COPY” (in lieu of the Original Certificate) in Box 13. This copy shall
bear the date of the original Certificate of Origin. The certified true copy of a
Certificate of Origin shall be issued within the validity period of the original
Certificate of Origin.
81
PRESENTATION
ARTICLE 12
The Original Certificate of Origin shall be submitted to the Customs Authority

at the time of lodging the import entry for the products concerned.
ARTICLE 13
The following time limit for the presentation of the Certificate of Origin shall
be observed:
(a) Certificate of Origin shall be submitted to the Customs Authority of the

importing Contracting State within its validity period;
(b) Where the Certificate of Origin is submitted to the Customs Authority

of the importing Contracting State after the expiration of the validity
of the Certificate of Origin, such Certificate is still to be accepted when
failure to observe the time-limit results from force majeure or other
valid causes beyond the control of the exporter; and
(c) In all cases, the relevant Government authority in the importing

Contracting State may accept such Certificate of Origin provided that
the products have been imported before the expiration of the validity
of the Certificate of Origin.
ARTICLE 14
The discovery of minor discrepancies between the statements made in the

Certificate of Origin and those made in the documents submitted to the
Customs Authority of the importing Contracting State for the purpose of
carrying out the formalities for importing the products shall not ipso-facto
invalidate the Certificate of Origin, if it does, in fact, correspond to the said
products.
ARTICLE 15
(a) The importing Contracting State may request to the Issuing Authority of
the exporting Contracting State for a retrospective check at random and/or
when it has reasonable doubt as to the authenticity of the document or as to
the accuracy of the information regarding the true origin of the products in
question or of certain parts thereof.
(b) The request shall be accompanied with the Certificate of Origin

concerned and shall specify the reasons and any additional information
suggesting that the particulars given on the said Certificate of Origin may be
inaccurate, unless the retroactive check is requested on a random basis.
(c) The Customs Authority of the importing Contracting State may suspend
the provisions on preferential treatment while awaiting the result of
verification. However, without prejudice to the national legislations the
82
competent authority of the importing Contracting State shall not suspend the
customs clearance of the consignment subject to a guarantee in any of its
modalities in order to preserve fiscal interests, as a pre-condition for
completion of customs clearance.
(d) The Issuing Authority receiving a request for retrospective check shall
respond within three (3) months after the receipt of the request.
ARTICLE 16
(a) The application for Certificates of Origin and all documents related to
such application shall be retained by the Issuing Authority for not less
than two (2) years from the date of issuance.
(b) Information relating to the validity of the Certificate of Origin shall be

furnished upon request of the importing Contracting State.
(c) Any information communicated among the government authorities

shall be treated as confidential and shall be used only for the
validation purposes of Certificates of Origin.
SPECIAL CASES
ARTICLE 17
When destination of all or parts of the products exported to specified port is

changed, before or after their arrival in the importing Contracting State, the
following procedures shall be observed:
(a) If the products have already been submitted to the Customs Authority
in the specified importing port, the Certificate of Origin shall, by a
written application of the importer, be endorsed to this effect for all or
parts of products by the said authority and the original returned to the
importer.
(b) If the changing of destination occurs during transportation to the

importing Contracting State as specified in the Certificate of Origin,
the exporter shall apply in writing, accompanied with the issued
Certificate of Origin, for the issuance of new Certificate/s of Origin for
all or parts of products.
ARTICLE 18
For the purpose of implementing Rule 12 of SAFTA Rules of Origin where

transportation is effected through the territory of one or more non-
Contracting States, the following shall be produced to the Government
authorities of the importing Contracting State:
(a) A through Bill of Lading/ Airway bill or corresponding transport

document issued in the exporting Contracting State;
(b) A Certificate of Origin issued by the Issuing Authority of the exporting

Contracting State;
83
(c) A copy of the original commercial invoice in respect of the product; and
(d) Supporting documents in evidence that the requirements of Rule 12 of

SAFTA Rules of Origin are being complied with.
ARTICLE 19
(a) Products sent from one Contracting State for exhibition in another
Contracting State and sold during or after the exhibition shall benefit from
the preferential tariff treatment provided in this Agreement, on the condition
that the products meet the requirements of Rule 4 of the SAFTA Rules of
Origin and provided it is shown to the satisfaction of the relevant
Government authorities of the importing Contracting State that:
(i) An exporter has dispatched those products from the territory of

the exporting Contracting State to the importing Contracting
State where the exhibition is held and has exhibited them there,
(ii) The exporter has sold the goods or transferred them to a

consignee in the importing Contracting State; and
(iii) The products have been sold during the exhibition or

immediately thereafter to the importing Contracting State in the
state in which they were sent for the exhibition.
(b) For the purpose of implementing the above provisions, the Certificate
of Origin must be produced to the relevant Government authorities of the
importing Contracting State.
(c) Paragraph (a) shall apply to exhibitions, fairs or similar shows

or displays where the products remain under Customs control during
these events.
ACTION AGAINST FRAUDULENT ACTS

ARTICLE 20
(a) When it is suspected that fraudulent acts in connection with the

Certificate of Origin have been committed, the Issuing Authorities
concerned shall co-operate in the action to be taken in the territory of
each Contracting State against the persons involved.
(b) Each Contracting State shall be responsible for providing legal sanctions
for fraudulent acts related to the Certificate of Origin.
ARTICLE 21
In the case of a dispute concerning origin determination, classification of

products or other matters, the Government authorities concerned in the
importing and exporting Contracting States shall consult each other with a
view to resolving the dispute.
84
Appendix-I
CERTIFICATE OF ORIGIN
(SOUTH ASIAN FREE TRADE AREA)
1. Goods consigned from Reference No.

(exporter’s business name, SOUTH ASIAN FREE TRADE AREA
address, country) (SAFTA)
(combined declaration and
certificate)
Issued in ……………
(country)
see notes overleaf
2. Goods consigned to
(Consignee’s name, address,
country)
3. Means of Transport and route 4. For Official use

(as far as known)
5. HS 6. Marks 7. Number 8. Origin 9. 10. 11.
Code and and kind criterion Gross Number f.o.b.
numbers of (see weight and value
of packages: notes or other date of in US
packages description overleaf) quantity invoices $
of goods
12. Declaration by the exporter: 13. Certificate
The undersigned hereby It is hereby certified on the basis of
declares that the above details control carried out, that the
and statements are correct: that declaration by the exporter is
all the goods were produced in correct
…………………………
(country)
and that they comply with the
origin requirements specified for
those goods in SAFTA for goods
exported to
……………………………….
(importing country)
……………………………..
……………………………….. Place and date, signature and
Place and date, signature of Stamp of Certifying authority
authorized signatory
85
I. General Conditions
To qualify for preference, products must:
a) fall within a description of products eligible for preference in the

schedule of concessions of SAFTA country of destination;
b) comply with SAFTA Rules of Origin. Each article in a consignment
must qualify separately in its own right; and
c) comply with the consignment conditions specified by the SAFTA
Rules of Origin. In general, products must be consigned directly
within the meaning of Rule 12 hereof from the country of
exportation to the country of destination.
II. Entries to be made in Box 8

Preference products must be wholly produced or obtained in the
exporting Contracting State in accordance with Rule 5 of the SAFTA Rules of
Origin, or where not wholly produced or obtained in the exporting
Contracting States must be eligible under Rule 6.
a) Products wholly produced or obtained; enter the letter "A" in Box
8.
b) Products not wholly produced or obtained: the entry in Box 8
should be as follows:
1. Enter letter "B" in Box 8, for products which meet the origin
criteria according to Rule 8. Entry of letter would be followed by
the value of non-originating material expressed as a percentage
of the f.o.b. value of the products; (example "B" 50 per cent);
2. Enter letter "C" in Box 8 for products which meet the origin
criteria according to Rule 9. Entry of letter "C" would be
followed by the sum of the aggregate content originating in the
territory of the exporting Contracting State expressed as a
percentage of the f.o.b. value of the exported product;
(example "C" 60 per cent);
3. Enter letter "D" in Box 8 for products which meet the special
origin criteria according to Rule 10. Entry of letter would be
followed by the value of non-originating material expressed as a
percentage of the f.o.b. value of the products; (example "D" 40
per cent);
III. Entries to be made in Box 4
In case of issuance of certificates retrospectively Box 13 should bear the

words “ISSUED RETROSPECTIVELY”.
IV. Entries to be made in Box 13

In case of issuance of certified true copies Box 13 should bear the words
“CERTIFIED TRUE COPY”.
86
Appendix-II
Format for Exchange of Information on
Issuance of SAFTA Certificate of Origin
S. No. Ref No. Date of HS Description f.o.b. Remarks,

of CO Issue Code value if any
in US $
87
Agreement on South Asia Free Trade Area (SAFTA)
The Agreement on South Asian Free Trade Area (SAFTA) came into force from 1st January,
2006. India, Pakistan and Sri Lanka are categorized as Non-Least Developed Contracting
States (NLDCS) and Bangladesh, Bhutan, Maldives and Nepal are categorized as Least
Developed Contracting States (LDCS).
Afghanistan which became the eighth member of SAARC during the 14th SAARC Summit
held on 3-4 April 2007 in New Delhi is due to become a party to the SAFTA Agreement as
an LDC member.
Article 7 of the SAFTA Agreement provides for a phased tariff liberalization programme
(TLP) under which, in two years, NLDCS would bring down tariffs to 20%, while LDCS
will bring them down to 30%. Non-LDCS will then bring down tariffs from 20% to 0-5% in
5 years (Sri Lanka 6 years), while LDCS will do so in 8 years. NLDCs will reduce their
tariffs for L.D.C. products to 0-5% in 3 years. This TLP would cover all tariff lines except
those kept in the sensitive list (negative list) by the member states.
The salient features of the four Annexes of SAFTA Agreement are as under:
i. Rules of Origin:
a. For giving preferential access to the Member Countries under SAFTA, the goods
shall have undergone substantial manufacturing process in the exporting
countries. The substantial manufacturing process are defined in terms of twin
criteria of Change of Tariff Heading (CTH) at four-digit Harmonized Coding
System (HS) and value content of 40% (30% for LDCSs).
b. Apart from the general rules, to provide for Products-Specific Rules (PSR) for 191
tariff lines to accommodate the interest of LDCSs given their limited base for
natural resources and undiversified industrial structure. The Products Specific
Rules have been provided clearly on technical grounds i.e. where both inputs and
outputs are at the same four-digit HS level.
ii. Sensitive List:

The summary of the Sensitive Lists are as under:
Sl. Name of the No of tariff lines No of tariff lines for Consolidated
No. Contracting States for LDCS Non-LDCS list
1 Bangladesh 1249 1254 -------
2 Bhutan ----- ----- 137
3 India 744 865 ------
4 Maldives ----- ----- 671
5 Nepal ----- ----- 1335
6 Pakistan ----- ----- 1183
7 Sri Lanka ---- ------ 1065
India would provide zero duty market access for 8 million pieces of garments from
Bangladesh which are in the Sensitive list of India without any sourcing condition and a
Memorandum of Understanding signed by both sides would be notified soon.
iii. Mechanism for Compensation of Revenue Loss (MCRL) for the Least Developed
Contracting States:
a. The compensation to LDCSs, except to Maldives, would be available for four years;
to Maldives it would be for six years. The MCRL to Afghanistan, which is due to
become a party to the SAFTA, will also be at par with Maldives.
b. The compensation would be in the form of grant in US dollar.
c. The compensation shall be subject to a cap of 1%, 1%, 5% and 3% of customs
revenue collected on non sensitive items under bilateral trade in the base year, i.e.,
average of 2004 and 2005.
The compensation shall be administered by the SAFTA Committee of Experts as per the
Administrative Arrangements defined in this Annex.
iv. Technical Assistance to Least Developed Contracting States in agreed areas.

The main areas covered are - capacity building in standards, product certification, training
of human resources, data management, institutional upgradations, improvement of legal
systems and administration, customs procedures and trade facilitation, market
development and promotion.
Implementation of SAFTA Agreement:
Tariff Concessions granted under the SAARC Preferential Trading Arrangement (SAPTA)
would cease for the LDC Member States once the Non-LDCSs complete the Trade
Liberalization Programme (TLP) for LDCSs within three years. If any items, on which
SAPTA concessions are available to LDCSs, appear in the Sensitive List of Non-LDCSs,
they shall maintain the same level of concessions through derogation under Article 7(3)(a)
and indicate the same in their respective Sensitive Lists, and if the items under TLP enjoy
tariff preferences under SAPTA, the Non-LDCS shall reduce their tariff on those items to a
rate not higher than the rate applicable for LDCS under SAPTA on the date agreed for base
rate for TLP.
The base rate for the purpose of tariff reduction would be MFN applied rate existing as on 1st
January 2006.
Commencement of SAFTA Trade Liberalization Programme (TLP):
The TLP became operational from 1st July 2006 with the condition that the TLP for the
first two years would be completed by 31st December, 2007, i.e. within two years of SAFTA
coming into force.
India, with a view to providing greater market access to its neighbouring least developed
countries, unilaterally reduced tariffs to zero per cent for LDCS countries of SAFTA with
effect from 1.1.2008 thereby completing the SAFTA tariff liberalization for these countries
one year ahead of 31.12.2008 stipulated in the SAFTA Agreement. The notifications
regarding tariff concessions granted by India under SAFTA can be accessed in the website
http://cbec.gov.in.
The notifications issued by Pakistan for SAFTA tariff concessions have an India specific-
rider that Indian imports into Pakistan would continue to be as per their Positive List of
importable items from India which at present consists of 1938 item.
For more details of this Agreement Visit SAARC website http://www.saarc-sec.org.

SENSITIVE LIST OF INDIA UNDER SAFTA FOR NON‐LDCs
HS 2002 HS2007
Sl.No. Heading, Sub- DESCRIPTION Sl.No. Heading, Sub- DESCRIPTION
Heading or Tariff Heading or Tariff
item to the First item to the First
Schedule Schedule
(1) (2) (3) (1) (2) (3)
1 0204 10 00 All Goods 1 0204 10 00 All Goods

13 0303 79 80 Croacker 13 0303 79 80 Croacker
21 0404 10 Whey powder 21 0404 10 Whey powder
26 0506 10 19 Crushed bone 26 0506 10 19 Crushed bone
30 0703 10 10 Fresh onions 30 0703 10 10 Fresh onions
38 0706 90 All Goods 38 0706 90 All Goods
46 0709 90 Other spinach 46 0709 90 Other spinach
Revised Sensitive List of India as per HS 2007 for NLDCs 12/22/2009 1 of 17

HS 2002 HS2007
Schedule Schedule
(1) (2) (3) (1) (2) (3)
57 0711 90 All Goods 57 0711 90 All goods other than

capers
76 0802 90 Arecanuts 76 0802 90 Arecanuts
84 0805 50 00 Lemons 84 0805 50 00 Lemons
108 0904 20 Chilly 108 0904 20 Chilly

HS 2002 HS2007
Schedule Schedule
(1) (2) (3) (1) (2) (3)
112 0907 All Goods 112 0907 All Goods

121 0910 30 Turmeric, fresh or powder 121 0910 30 Turmeric, fresh or
powder
122 0910 40 All Goods 122 OMITTED
123 0910 50 00 All Goods 123 OMITTED
125 0910 99 Poppy 125 0910 99 Poppy, thyme, tejpat
(leaves of cassia
lignea), bay leaves and
curry
127 1001 90 Wheat 127 1001 90 Wheat
153 1105 20 00 Flakes 153 1105 20 00 Flakes

HS 2002 HS2007
Schedule Schedule
(1) (2) (3) (1) (2) (3)

167 1202 10 Groundnut seeds 167 1202 10 Groundnut seeds
171 1205 10 00 Rape Seeds 171 1205 10 00 Rape Seeds
181 1207 99 All Goods 181 1207 99 All goods excluding
palm nuts and kernels
other than of seed
quality
186 1301 10 All Goods 186 1301 90 Lac
191 1508 90 Edible grade groundnut oil 191 1508 90 Edible grade groundnut
oil
194 1511 90 Refined Palm Oil/Palmolein 194 1511 90 Refined Palm
Oil/Palmolein

HS 2002 HS2007
Schedule Schedule
(1) (2) (3) (1) (2) (3)

232 2002 90 00 Tomato concentrate 232 2002 90 00 Tomato concentrate

HS 2002 HS2007
Schedule Schedule
(1) (2) (3) (1) (2) (3)

285 2515 11 00 Crude or roughly trimmed Marble 285 2515 11 00 Crude or roughly
trimmed Marble
290 2710 Naptha 290 2710 Naptha
291 2710 19 Aviation Turbine Fuel and Fuel 291 2710 19 Aviation Turbine Fuel
Oil and Fuel Oil
292 2711 Liquefied Petroleum Gases (LPG) 292 2711 Liquefied Petroleum
Gases (LPG)
296A 3006 10 Sterile absorbable
surgical or dental yarn;
sterile surgical or
dental adhesion
barriers, whether or
not absorbable
296B 3006 91 00 All goods
298 3204 12 Acid dyes and preparation based 298 3204 12 Acid dyes and
thereon preparation based
thereon
302 3204 17 Pigments 302 3204 17 Pigments
304 3206 49 Other-Red Oxide 304 3206 49 Other-Red Oxide
305 3301 19 10 Citronella Oil (java type) 305 3301 19 10 Citronella Oil (java
type)
306 3301 Other Essential oils 306 3301 Other Essential oils
314 3305 90 Hair oils 314 3305 90 Hair oils
315 3306 10 Toothpowder, toothpaste 315 3306 10 Toothpowder,
toothpaste

HS 2002 HS2007
Schedule Schedule
(1) (2) (3) (1) (2) (3)

321 3401 19 House hold and laundry soap 321 3401 19 House hold and
laundry soap
325 3806 10 Gum 325 3806 10 Gum
334 3917 Artificial guts (sausage castings) 334 3917 Artificial guts (sausage
of hardened protein or of castings) of hardened
cellulosic materials. protein or of cellulosic
materials.


HS 2002 HS2007
Schedule Schedule
(1) (2) (3) (1) (2) (3)

376 3922 10 00 Baths, shower-baths and wash- 376 3922 10 00 Baths, shower-baths
basins and wash-basins
395 3926 40 Bangles,beads and imitation 395 3926 40 Bangles,beads and
jewellery imitation jewellery
415 4012 Retreaded tyres 415 4012 Retreaded tyres

HS 2002 HS2007
Schedule Schedule
(1) (2) (3) (1) (2) (3)
424 4601 20 All Goods 424 4601 21 00, 4601 22 All Goods
00 or 4601 29 00
425 4601 91 00 All Goods 425 4601 92 00, 4601 93 All Goods
00 or 4601 94 00
427 4602 10 All Goods 427 4602 11 00, 4602 12 All Goods
00 or 4602 19
431 4809 10 All Goods 431 4809 90 00 Carbon or similar
copying paper
432 4811 10 00 All Goods 432 4811 10 00 All goods other than
floor coverings on a
base of paper or
paperboard, whether
or not cut to size
gummed or adhesive
paper in strips or rolls
gummed or adhesive
paper in strips or rolls
440 4823 60 00 All Goods 440 4823 61 00 or 4823 69 All Goods
00

HS 2002 HS2007
Schedule Schedule
(1) (2) (3) (1) (2) (3)

492 5701 90 Carpets and other floor coverings 492 5701 90 Carpets and other floor
of jute and coir, knotted, whether coverings of jute and
or not made up coir, knotted, whether
or not made up

498 5702 51 All Goods 498 5702 50 All goods other than of
man-made textile
material

HS 2002 HS2007
Schedule Schedule
(1) (2) (3) (1) (2) (3)

554 6101 90 All Goods 554 6101 90 All goods other than of
wool or fine animal
hair
557 6103 11 00 All Goods 557 6103 10 All Goods

HS 2002 HS2007
Schedule Schedule
(1) (2) (3) (1) (2) (3)
574A 6104 19 00 Of wool or fine animal

hair or of cotton

HS 2002 HS2007
Schedule Schedule
(1) (2) (3) (1) (2) (3)

644 6115 19 All Goods 644 6115 22 00 All Goods
00

HS 2002 HS2007
Schedule Schedule
(1) (2) (3) (1) (2) (3)

705 6207 92 00 All Goods 705 6207 99 Of man-made fibres

HS 2002 HS2007
Schedule Schedule
(1) (2) (3) (1) (2) (3)

755A 6402 99 Incorporating a
protective metal toe-
cap
759A 6403 91 or 6403 99 Footwear made on a
base or platform of
wood, not having an
inner sole or protective
metal toe-cap

766 6901 00 Bricks/blocks/tiles 766 6901 00 Bricks/blocks/tiles
767 6906 00 00 Ceramic pipes 767 6906 00 00 Ceramic pipes
770 6914 Other ceramic articles 770 6914 Other ceramic articles

00

HS 2002 HS2007
Schedule Schedule
(1) (2) (3) (1) (2) (3)

838 8501 10 Micro and AC Motor 838 8501 10 Micro and AC Motor

HS 2002 HS2007
Schedule Schedule
(1) (2) (3) (1) (2) (3)
841 8501 52 Electric Motor 1 HP to 10 HP - AC 841 8501 52 Electric Motor 1 HP to

- excluding special types 10 HP - AC - excluding
special types

845 8516 10 00 Storage water heaters/geysers 845 8516 10 00 Storage water
upto 100 litres capacity/ upto 3 heaters/geysers upto
KW 100 litres capacity/
upto 3 KW
847 8516 40 00 Electric Irons - other than steam 847 8516 40 00 Electric Irons - other
irons than steam irons
849 8528 12 Colour TVs - Set Top Box 849 8528 71 00 or 8528 72 Colour TVs - Set Top
(Satellite Receivers) Box (Satellite
Receivers)
851 8536 30 00 Voltage stabilisers - domestic 851 8536 30 00 Voltage stabilisers -
type domestic type
857 8544 19 Insulated plastic and rubber 857 8544 19 Insulated plastic and
Wires - domestic types rubber Wires -
domestic types
859 8544 49 All Goods 859 8544 49 All goods for a voltage
not exceeding 80 V

867 9603 10 00 Hill grass/broom 867 9603 10 00 Hill grass/broom
Wherever the entire six/eight digit tariff line is included, the description of goods has been shown as ‘all goods’ and the HSN description for the
tariff line has not been reproduced. Similarly, for lines that are partially covered, the description of goods sought to be covered is indicated.

INDIA'S REDUCED SENSITIVE LIST UNDER SAFTA FOR LEAST DEVELOPED CONTRACATING STATES
DESCRIPTION (SAARC web) HS Code
1 Meat and edible offal, of poultry not cut in pieces, frozen 020712
2 Croacker fish (frozen) 0303780
3 Hilsa fish (fresh or chilled) 03042910
4 Natural Honey 040900
5 Skimmed milk powder 040210
In powder, granual or other solid form of a fat contained by weight exceeding 040221
6 1.5%. (Not containing added sugar or other sweetening matter)
7 Whole Milk Powder 040229
8 Whey powder 040410
9 Butter 040510
10 Butter Oil 040590
11 Ghee or melted butted 040590.2
12 Honey 040900
13 Crushed bone 050610.19
14 Potatoes seeds 070110
15 Others 070190
16 Tomatoes, Fresh or chilled. 070200
17 Onions (fresh) 070310
18 Garlic 070320
19 Cauliflowers and headed broccoli 070410
20 Brussels sprouts 070420
21 Others 070490
22 Cabbage lettuce (head lettuce) 070511
23 Others 070519
24 Carrots and trumips 070610
25 Others 070690
26 Cucumbers and Gherkins, fresh or chillded. 070700
27 Peas 708'010
28 Beans (Vigna spp., Phaseolus spp.) 070820
29 Other reguminous vegitables 070890
30 Aubergines (egg plants) 070930
31 Fruits of the Genus Capsicum or of the genus Pimenta 070960
32 Spinach, New Zealand Spinach and orache spinach (garden spinach) 070970
33 Other Spinach 070990
34 Potatoes 071010
35 Peas 071021
36 Beans (Vigna spp., Phaseolus spp.) 071022
37 Other 071029
38 Spinach, New Zealand Spinach and orache spinach (garden spinach) 071030
39 Sweet Corn 071040
40 Other Vegitables 071080
41 Mixtures of Vegitables 071090
42 Dried Vegetables 071290
43 Peas (Pisum Sativum) 071310
44 Chick Peas (Garbanzos) Beans 071320
45 Beans of species vigna mungo (L) Hepper or vigna radiata (L) wilczek 071331
46 Small red (Adzuki), Beans (Phaseolus or Vegna angularis) 071332
47 Kidney beans, including white pea beans 071333
48 Other (guar seeds) 071339
49 Lentils 071340
50 Broad Beans and Horse Beans 071350
51 Other (tur) (arhar) 071390
52 Manioc (Cassava) 071410
53 Coconut desiccated 080111
54 Coconuts, other 080119
55 Cashew Nuts 080132
56 Walnuts in shall 080231
57 Shalled 080232
58 Ex-Arecanut 080290
59 Bananas, including planttains, fresh or dried 080300
60 Avocados 080440
61 Fresh Mangoes 080450
62 Oranges 080510
63 Mandarins, Clementines, Wilkings and similar citrus hybrids 080520
64 Grape fruits 080540
65 Lemons 080550
66 Other citrus fruit fresh or dried 080590
67 Fresh Grappes 080610
68 Dry Grappes 080620
69 Watermenon 080711
70 Other 080719
71 Papaws (Papayas) 080720
India's revised Reduced Sensitive List for LDCs as per HS 2008 12/22/2009 1 of 7
72 Apples 080810
73 Pears andquinces 080820
74 Cheris 080920
75 Peaches including nectarines 080930
76 Plums and Sloes 080940
77 Cheris 081210
78 Other 081290
79 Appricots 081310
80 Apples 081330
81 Tamarind and other fruits 081340
82 Mixture of nuts or dry fruits of this Chapter 081350
Green Tea (not fermented) in minimum packing of a content not exceeding 3 090210
83 kgs.
84 Other Green Tea (not fermented) 090220
Black Tea (fermented) and partly fermented in minimum packing of a content 090230
85 not exceeding 3 kgs.
86 Other Black Tea (fermented) and other partly fermented tea 090240
87 Pepper 090410
88 Neither crushed nor ground 090411
89 Crushed or ground 090412
90 Chilly 090420
91 Vanilla 090500
92 Cinnamon bark 090610
93 Crushed or ground 090620
94 Cardamom 090830
95 Seeds of coriander 090920
96 Cumin 090930
97 Seeds of Carrway 090940
98 Ginger 091010
99 Saffron 091020
100 Turmeric, fresh and powder 091030
101 Thyme; bay leaves 091040
102 Curry 091050
103 Mixture of spices 091091
104 Poppy 091099
105 Durum Wheat 100110
106 Wheat 100190
107 Maize seeds 100510
108 Others 100590
109 Rice, in husk 100610
110 Husked Rice , brown 100620
Semi-milled or wholly milled rice, whether or not polished or glazed and 100630
111 Basmati Rice
112 Broken rice 100640
113 Grain Sorghum 100700
114 Millet 100820
115 Other cereals 100890
116 Flour of Wheat/Meslin 1101
117 Rye flour 110210
118 Maize (com) flour 110220
119 Rice flour 110230
120 other 110290
121 Of wheat 110311
122 Of maize (corn) 110313
123 of ther cereals 110319
124 Pellets 110320
125 Of oats 110412
126 Of other cereals 110419
127 Of oats 110422
130 Germ of cereals, whole, rolled, flaked or ground 110430
131 Flour, meal and powder 110510
132 Flakes 110520
133 Of the dried leguminous vegetables of heading No. 0713 110610
134 Flour and meal of sago, roots or tubers of heading No. 714 110620
135 Of the products of Chapter 8 110630
136 Not roasted (Malt) 110710
137 Roasted 110720
138 Wheat starch 110811
139 Maize (corn) starch 110812
140 Potato starch 110813
141 Manioc (cassava) starch 110814
142 Other starches 110819
143 Inulin 110820
144 Wheat gluten, whether or not dried 110900
145 Soya Beans of seed quality 120100
146 Groundnut seeds 120210
147 Shelled whether or not broken 120220
148 Copra 120300
149 Linseed 120400
150 Rape Seeds 120510
151 Other 120590
152 Sunflower seeds 120600
153 Palm nuts of seed quality 120710
154 Cotton seeds 120720
155 Castor Oil Seeds 120730
156 Seasum Seeds 120740
157 Mustard Seeds 120750
158 Safflower Seeds 120760
159 Poppy Seeds 120791
160 Other Oil Seeds (Ajams, Mango kernel, niger seed, kokam and others) 120799
161 Of Soyabeans 120810
162 Other 120890
163 Hop cones, neither ground nor powdered nor in the form of pellets 121010
164 Hop cones, ground powdered or in the form of pellets; lupulin 121020
165 Lac 130110
166 Opium 130211
167 Crude Soyabean Oil 150710
168 Edible Grade Soyabean Oil 150790
169 Crude Groundnut oil 150810
170 Edible Grade Groundnut Oil 150890
171 Crude Oil (Other Olives) 151000
172 Crude Palm Oil 151110
173 Refined Palm Oil/Palmolein 151190
174 Crude Oil (sunflower seed/safflower seed) 151211
175 Other (sunflower/saffola, edible/non-edible varieties) 151219
176 Edible Grade Cotton Seed Oil 151229
177 Coconut (copra) oil and its fractions: Crude Oil 151311
178 Other 151319
179 Crude oil 151321
180 Other 151329
182 Other 151419
183 Crude Oil (colza/mustard/rapeseed) 151491
184 Other (colza/mustard/rapeseed), refined varieties 151499
186 Other 151519
188 Other 151529
189 Castor oil and its fractions 151530
190 Tung oil and its fractions 151540
191 Sesam oil and its fractions 151550
192 Other 151590
193 vegetable fats and oil and their fractions 151620
194 Margine, excluding liquid margins 151710
195 Other 151790
196 Cocoa beans, whole orj brokenm, raw or roasted 180100
197 Cocoa shells, husks, skins and other cocoa waste 180200
198 Not defatted 180310
199 Wholly or partly defatted 180320
200 Cocoa butter, fat and oil 180400
201 Cocoa powder,not containing added sugar or other 180500
202 Cocoa powder, containing added sugar or sweetening matter 180610
203 Pastries and Cakes 190590
204 Beer made from malt 220300
205 -Sparkling wine 220410
Other wine; Grape must with fermentation prevented or arrested by the addition 220421
206 of alcohol: In containers holding 2L or less
207 Other 220429
208 Other grape must 220430
Vermouth and other wine of fresh grapes flavoured with plants or aromatic 220510
209 substances.: In containers holding 2L or less
210 Other 220590
Other fermented beverages (for example, cider, perry mead); mixtures of 220600
fermented beverages and non-alcoholic beverages, not elsewhere specified or
211 included.
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or 220710
212 higher
213 Spirits obtained by distilling grape wine or grape marc 220820
214 Whiskies 220830
215 Rum and tafia 220840
216 Gin and Geneva 220850
217 Vodka 220860
218 Liqueurs and cordials 220870
219 Other 220890
221 of rice 230220
222 Of wheat 230230
224 Of leguminous plants 230250
225 Residues of starch manufacture and similar residues 230310
226 Beet-pulp, bagasse and other waste of sugar manufacture 230320
227 Brewing or distilling dregs and waste 230330
228 Oil-cake and other solid residues, whether or not 230400
229 Oil cake and oil cake meal of groundnut expeller variety 230500
230 Of cotton seeds 230610
231 Of linseed 230620
232 Of sunflower seeds 230630
233 Of low erucic acid rape or colza seeds 230641
234 Other 230649
235 Of coconut or copra 230650
236 Of palm nuts or kernels 230660
237 Of maize (corn) germ 230670
238 Other 230690
239 Unmanufactured tobacco not stemmed or stripped 240110
240 Tobacco partly or wholly stemmed or stripped 240120
241 Tobacco refuse 240130
242 Cigars, cheroots and cigarillos containing tobacco 240210
243 Cigarettes containing tobacco 240220
244 Other cigarettes/cigarillos of tobacco substitutes 240290
Smoking tobacco whether or not containing tobacco substitutes in any 240310
245 proportion
246 Homogenised or reconstituted tobacco 240391
247 Other tobacco 240399
248 Crude or roughly trimmed Marble 251511
249 Merely cut into blocks, slabs in rectangular or other shapes 251512
250 Other calcareous monumental or building stone, Alabaster 251520
251 Quick Lime 252210
252 Other mineral substances not elsewhere specified or included 253090
253 Naptha 271000
254 Aviation Turbine Fuel and Fuel Oil 271019
255 LPG 271111
256 Zinc oxide 281700
257 Adhesive based on rubber / plastic 350691
258 Matches/Safety Matches 360500
259 Gum 380610
Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, 391610
sticks and profile shapes, whether or not surface worked but not otherwise
260 worked, of plastics:Of polymers of ethylene
261 Of polymers vinyl chloride 391620
262 Of other plastics 391690
263 Natural rubber latex, whether or not prevulcanised. 400110
264 Natural rubber in other forms: Smoked sheets 400121
265 Technically specified natural rubber(TSNR) 400122
266 Other 400129
267 Balata, gutta-percha, guayule, chicle and similar natural gums 400130
268 Plates, sheets and strip 400591
269 Retreaded tyres 401210
270 Used pneumatic tyres 401220
Plaits and similar products of plaiting materials, whether or not assembles into 460110
271 strips.
272 Mats, matting and screens of vegetable materials. 460120
273 Of vegetable materials 460191
274 Other 460199
Basket work, Wicker work and other articles, made directly to shape from 460210
plaiting materials or made ups from goods of heading No. 46.01; Articles of
275 loofah-Of vegetable materials
276 Other 460290
Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind 480300
used for household or sanitary purposes, cellulose wadding and webs of
cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-
277 coloured, surface-deco
278 Paper or paperboard lables of all kinds, whether or not printed.-Printed 482110
279 Trays, dishes, plates, cups and the like, of paper or paperboard 482360
Other fabrics, containing 85 % or more by weight of silk or of silk waste other 500720
280 than noil silk
281 Of synthetic fibres 610312
282 Of other textile materials 610319
283 Of cotton 610322
302 Of man-made fibres 610520
334 Ski suits 611220
Garments, made up of knitted or crocheted fabrics of heading No. 59.03, 59.06 611300
339 or 59.07.
343 Of synthetic fibres, measuring per single yarn less than 67 decitex 611511
344 Of synthetic fibres, measuring per single yarn 67 decitex or more 611512
Women's full-length or knee-length hosiery, measuring per single yarn less than 611520
346 67 decitex
350 Impregnated, coated or covered with plastics or rubber 611610
351 Of wool or fine animal hair 611691
355 Shawls, scarves, mufflers, mantillas, veils and the like 611710
356 Ties, bow ties and cravats 611720
357 Other accessories 611780
358 Parts 611790
383 Of artificial fibres 620444
393 Of silk or silk waste 620610
413 Of fabrics of heading No. 56.02 or 56.03 621010
414 Other garments, of the type described in subheadings 6201.11 to 6201.19 621020
415 Other men's or boys' garments 621040
416 Other women's or girls' garments 621050
417 Men's or boys' 621111
418 Women's or girls' 621112
419 Ski suits 621120
424 Brassières 621210
425 Girdles and panty-girdles 621220
426 Corselettes 621230
427 Other 621290
431 Of artificial fibres 621440
432 Gloves, mittens and mitts. 621600
433 Accessories 621710
434 Parts 621790
Footwears with upper straps or thongs assembled to the sole by means of 640220
435 plugs.
436 Containing by weight more than 2% of carbon 720211
437 Other – Ferro-Silicon 720219
438 Containing by weight more than 55 % of silicon 7202.21.
439 Other 7202.29.
440 Ferro-silico-managanese -Ferro-chromium: 7202.30.
441 Containing by weight more than 4 % of carbon 7202.41.
442 Other 7202.49.
443 Ferro-silico-chromium 7202.50.
444 Ferro-nickel 7202.60.
445 Ferro-molybdenum 7202.70.
446 Ferro-tungsten and ferro-silico-tungsten – Other 7202.80.
447 Ferro-titanium and ferro-silicon-titanium 7202.91.
448 Ferro-vanadium 7202.92.
449 Ferro-niobium 7202.93.
450 Other 7202.99.
451 Of a thickness of less than 0.5 mm 7209.18.
452 Of a thickness of less than 0.5 mm 720928
453 Electrolytically plated or coated with zinc 7210.30.
454 Corrugated 7210.41.
455 Other 7210.49
456 Plated or coated with aluminium-zinc alloys 7210.61.
457 Painted, varnished or coated with plastics: 7210.70.
458 Electrolytically plated or coated with zinc 7212.20.
459 Otherwise plated or coated with zinc 7212.30.
460 Painted, varnished or coated with plastics 7212.40.
461 Otherwise plated or coated 7212.50.
462 Other 7214.99.
463 Bars and rods, not further worked than cold-formed or cold-finished 7222.20.
464 Angles, shapes and sections 7222.40.
465 Of high speed steel 7227.10.
466 Of silico-manganese steel 7227.20.
467 Other 7227.90.
468 Bars and rods, of high speed steel 7228.10.
469 Bars and rods, of silico-manganese steel: 7228.20.
470 Other bars and rods, not further worked than hot-rolled, hot-drawn or 7228.30.
471 Other bars rods, not further worked than forged 7228.40.
472 Other bars and rods, not further worked than cold-formed or cold-finished 7228.50.
473 Other bars and rods 7228.60.
474 Angles, shapes and sections 7228.70.
475 Hollow drill bars and rods 7228.80.
476 Lead Waste and Scrap 780200
477 Pedestrian controlled tractors 870110
478 Road tractors for semi-trailers 870120
479 Track-laying tractors : Garden tractors 870130
480 Others 870190

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AGREEMENT

The Governments of the SAARC (South Asian Association for Regional

Motivated by the commitment to strengthen intra-SAARC economic

Noting that the Agreement on SAARC Preferential Trading Arrangement

Convinced that preferential trading arrangements among SAARC Member

Aware that a number of regions are entering into such arrangements to

Recognizing that Least Developed Countries in the region need to be

Recognizing that it is necessary to progress beyond a Preferential Trading

Have agreed as follows:

For the purposes of this Agreement:

1. Concessions mean tariff, para-tariff and non-tariff concessions

2. Direct Trade Measures mean measures conducive to promoting

3. Least Developed Contracting State refers to a Contracting State

4. Margin of Preference means percentage of tariff by which tariffs are

5. Non-Tariff Measures include any measure, regulation, or practice,

6. Para-Tariffs mean border charges and fees, other than “tariffs”, on

7. Products mean all products including manufactures and commodities in

8. SAPTA means Agreement on SAARC Preferential Trading

9. Serious injury means a significant impairment of the domestic industry

11. Threat of serious injury means a situation in which a substantial

Objectives and Principles

1. The Objectives of this Agreement are to promote and enhance

a) eliminating barriers to trade in, and facilitating the cross-

b) promoting conditions of fair competition in the free trade

c) creating effective mechanism for the implementation and

d) establishing a framework for further regional cooperation to

2. SAFTA shall be governed in accordance with the following

a) SAFTA will be governed by the provisions of this Agreement

b) The Contracting States affirm their existing rights and

c) SAFTA shall be based and applied on the principles of overall

d) SAFTA shall involve the free movement of goods, between

e) SAFTA shall entail adoption of trade facilitation and other

f) The special needs of the Least Developed Contracting States

The SAFTA Agreement will be implemented through the following

1. Trade Liberalisation Programme

Each Contracting State shall accord national treatment to the products

SAFTA may, inter-alia, consist of arrangements relating to:

Trade Liberalisation Programme

1. Contracting States agree to the following schedule of tariff reductions:

a) The tariff reduction by the Non-Least Developed Contracting States

b) The tariff reduction by the Least Developed Contracting States

c) The subsequent tariff reduction by Non-Least Developed

d) The subsequent tariff reduction by the Least Developed Contracting

2. The above schedules of tariff reductions will not prevent Contracting

3. a) Contracting States may not apply the Trade Liberalisation

Developed Contracting States to seek derogation in respect of the

b) The Sensitive List shall be reviewed after every four years or

5. Contracting Parties shall eliminate all quantitative restrictions, except

6. Notwithstanding the provisions contained in paragraph 1 of this

Contracting States agree to consider, in addition to the measures set

a) harmonization of standards, reciprocal recognition of

g) transit facilities for efficient intra-SAARC trade,

Extension of Negotiated Concessions

1. The Contracting States hereby establish the SAFTA Ministerial Council

3. The SMC shall consist of the Ministers of Commerce/Trade of the

5. The SMC shall be supported by a Committee of Experts (hereinafter

6. The COE shall monitor, review and facilitate implementation of the

9. The SAARC Secretariat shall provide secretarial support to the SMC

Special and Differential Treatment for the Least Developed