ࡱ>  q bjbjt+t+ AA]$P$,\9L 8 D$$LLL$~#~#~#~#LL~#F~#(,D^6S> @rAPPENDIX TABLES Table AII.1 Selected notifications by Sri Lanka under ϲʹ Agreements, as at June 2003 ϲʹ AgreementDescription of requirementPeriodicityDocument symbol of most recent notification Anti-dumping (Article18.5)Laws and regulationsOnce by March 1995, then changesG/ADP/N/1/LKA/1, 26 April 1995Anti-dumping (Article16.4)Anti-dumping actions takenSemi-annualG/ADP/N/59/Add.1, 19 April 2000Anti-dumping (Article16.5)Notification of domestic procedures and authorities competent to initiate and conduct investigationsOnce, then changesn.a.Agriculture (Article 10 and18.2) Export subsidies (outlays and quantities)AnnualG/AG/N/LKA/1, 29 May 1999Agriculture (Article18.2)Domestic support Annual G/AG/N/ LKA/2, 26 May 1999Agriculture (Article18.2)Information on tariff quotas administration (MA:1)Once, then changesn.a.Agriculture (Article18.2)Volume of imports under tariff quotas (MA:2)Annualn.a.Import Licensing Procedures (Article1.4(a) and 8.2(b))Laws and regulations relevant to import licensingOnce, then changesG/LIC/N/1LKA/1, 20 May 2003Import Licensing Procedures (Article5.1)Notification of licensing procedures and changesWithin 60 days of the changes' publicationG/LIC/N/1/LKA/1, 20 May 2003Import Licensing Procedures (Article7.3)Questionnaire; rules and information concerning procedures for the submission of applicationsAnnual for questionnaire; rules and information, once then changesG/LIC/N/3/LKA/1, 27 May 2003GATT 1994 (ArticleXXVIII:5)Sri Lanka reserved its right, under the provisions of Article XXVIII, to modify its Schedule.G/MA/51, 29 January 1997Subsidies and Countervailing Measures (Article32.6)Laws and regulations Once by March 1995, then changesG/SCM/N/1/LKA/1, 26 April 1995Subsidies and Countervailing Measures (Article25.11)Countervailing duty actions takenSemi-annual and when measure takenG/SCM/N/62/Add.1/Rev.1, 24May2001Subsidies and Countervailing Measures (Article27.13)Privatization programmesAd hocSubsidies and Countervailing Measures (Article25.1)Subsidies programmesAnnualG/SCM/N/3/LKA, 17January1997 and G/SCM/N/3/LKA/CORR/1, 18February 1997Subsidies and Countervailing Measures (Article25.12)Notification of domestic procedures and authorities competent to initiate and conduct investigations Once, then changesn.a.Safeguards (Article12.6)Laws and regulationsOnce by March 1995, then changesG/SG/N/1/LKA/1, 27 April 1995Safeguards (Article12.1(a))Initiation of investigation relating to serious injury or threat thereofAd hoc n.a.Safeguards (Article12.1(b))Finding of serious injury or threat thereof caused by increased importsAd hocn.a.SafeguardsNotification of termination of safeguard investigationAd hocn.a.Safeguards (Article12.1(c))Decision to apply or extend a safeguard measureAd hocn.a.Safeguards (Article12.4)Notification of provisional safeguard measuresAd hocn.a.Sanitary and Phytosanitary Measures (Article7, AnnexB)Notification of changes in sanitary and phytosanitary measuresAd hocG/SPS/N/LKA/1, 19 July 2001 G/SPS/N/LKA/1/Corr.1, 3October2001Technical Barriers to Trade (Article15.2)Laws and regulationsOnce, then changeG/TBT/2/Add.27, 8November1996Table AII.1 (cont'd)Technical Barriers to Trade (Article10.6 ) Information about Technical Regulations, Standards and Conformity Assessment ProceduresAd hocG/TBT/N/LKA/series, 1718October 2001 G/TBT/Notif.00/series, 29May26September 2000 G/TBT/Notif.97.114, 14April1997Textiles and Clothing (Article2.8 and 2:11)Notification of programmes of integration12 months before their coming into effectG/TMB/N/365/Rev.1, 16February2001Textiles and Clothing (Article2:7)Notification of full details of the actions to be taken pursuant to article 2.6 (concerning the first phase of integration)Not later than 60 days following the date of entry into force of the ϲʹ AgreementG/TMB/N/145/Corr.2, 18September 1998TRIMS (Article6.2)Publications in which TRIMS may be foundOnce, then changesG/TRIMS/N/2/Rev.8, 19 July 2000TRIMS (Article5.1)Investment MeasuresOnce by March 1995, then changesG/TRIMS/N/1/LKA/1, 31March2000TRIPS (Article63.2)Laws and regulationsOnce, then changesIP/N/1/LKA/L/1, 26November2001 IP/N/1/LKA/L/1/Add.1, 26November 2001 IP/N/1/LKA/I/1, 12November2001 IP/N/1/LKA/C/1/Add.1, 26November 2001 IP/N/1/LKA/L1, 26November2001 IP/N/1/LKA/C/1, 12November2001 IP/N/1/LKA/1, 21 January 2003TRIPS (Article69)Contact points Once, then changesIP/N/3/Rev.6, 1March 2002TRIPS (Article4(d))Notification of international agreements related to the protection of intellectual property and which entered into force prior to the entry into force of the ϲʹ agreementAd hocGATS (ArticleIII:3)Changes to laws and regulations affecting servicesAd hocS/C/N/167 and S/C/N/168, 27August 2001GATS (ArticleVIII:4)Monopolies and exclusive providers of servicesAd hocn.a. Not applicable. Source: ϲʹ Central Registry of Notifications. Table AIII.1 Goods subject to concessional duty rate or exempted from import duties DescriptionApproval agencyConcessional duty of 2.5%Apparatus, drugs and chemicals for educational purposes or for research workSecretary to the TreasuryMachinery including ambulances, medical, surgical and dental equipment, instruments, apparatus, accessories and parts for provision of Health ServicesSecretary to the TreasuryUnused postage and revenue stamps of current or new issue in Sri LankaIngredients other than maize, lentils and rice, for the manufacture of animal and poultry foodSecretary to the TreasuryWeapons, armaments, ancillary equipment, ammunition, explosives, vehicles and equipment capable of being used by the armed forces and imported by the Service Commanders and the Inspector General of Police for the purpose of national security as recommended by the Secretary, Ministry of DefenceSecretary to the TreasuryProject related machinery, equipment, parts and inputs including raw material and accessories for the textile and garments industrySecretary to the TreasuryMaterials including chassis fitted with engines, imported for the manufacture/assembly of tractors, lorries, trucks, refrigerated trucks and busesSecretary to the TreasuryParts, components and accessories for the manufacture/assembly of machines for cleaning, sorting or grading of seed, grain or dried leguminous vegetables, machinery used in the milling industry or for the working of cereals or dried leguminous vegetablesSecretary to the TreasuryRaw materials, components, parts and accessories for the manufacture of fishing boats by manufacturersSecretary to the TreasuryGreenhouses, poly-tunnels, sprinklers, drip irrigation systems, and netting for agriculture and related activitiesSecretary to the TreasuryRaw materials, components, parts and accessories for the manufacture of energy-saving compact lampsSecretary to the TreasuryComponents for the local manufacture of milk chilling tanks and cold roomsSecretary to the TreasuryMulti-layered packaging material and packs consisting of laminates of paper, polyethylene film and aluminium foil, used for packaging of milk, vegetable and fruit juices Secretary to the TreasuryGoods exempted from import dutiesPassengers' baggageSecretary to the TreasuryFilms of educational, scientific or cultural character produced by the United Nations Organization or any of its specialized agenciesSecretary of the TreasuryTemporary import of professional and scientific equipment and pedagogic materialSecretary to the TreasuryArticles awarded abroad to any person for distinction in art, literature, science or sport, or for public service, or otherwise as a record of meritorious achievement and conduct, imported by or on behalf of that personSecretary to the TreasuryRaw materials for the manufacture of pharmaceuticalsSecretary to the TreasuryAyurveda, Siddha and Unani raw and prepared drugs and medicinal plants specified by Notification published in Gazette by the Director General of Customs in consultation with the Secretary, Ministry of HealthSecretary to the TreasuryHomeopathic drugs recommended by the Homeopathic Council of Sri LankaSecretary to the TreasuryNutritional supplements for nesogastric tube feedingSecretary to the TreasuryArtificial limbs, crutches, hearing aids, accessories for hearing aids including batteries of a voltage not exceeding 1.4 (meant for use in hearing aids as specified on their packing) and other appliances worn or carried or implanted in the body to compensate for a defect or disabilitySecretary to the TreasuryArticles specially designed for the use of the deaf and the blindSecretary to the TreasuryArticles of foreign production upon which import duty had previously been paid, re-imported subject to regulations made by the Director General of CustomsSecretary to the TreasuryGifts given by persons or organizations from overseas for the relief of distress caused by natural or other distressOrganizations to be approved by the Secretary to the TreasuryGoods for display or use at exhibitions, fairs, meetings or similar eventsSecretary to the TreasuryTable AIII.1 (cont'd)Capital and intermediate goods, and transport equipment for exclusive use of an industry that exports and/or supplies to direct exporters 50% or more of its output, for use exclusively at the place of productionTerms and conditions to be approved by the Secretary to the TreasuryInputs (raw materials, components and parts) imported under inward processing scheme for exportTerms and conditions to be approved by the Minister of FinanceOrnamental fish for re-export under such terms and conditions approved by the Director General of CustomsSecretary to the TreasuryFish caught by fishing vessel operating from a Sri Lankan Port and duly registered at a Port of Registry in Sri Lanka or issued with a landing permitMinistry of FisheriesGround equipment and technical supplies for use within the limits of an Airport in Sri Lanka in connection with the establishment and maintenance of an International Air ServiceSecretary to the TreasuryMaterials and parts for the fabrication of plant, machinery and equipment, to be used in an industry that exports 50% or more of its outputTerms and conditions to be approved by the Secretary to the TreasuryContainers and accessories thereof, used for the safe carriage of goodsSecretary to the TreasuryProducts and preparations certified by the Ministry of Health and Indigenous Medicine as registered as drugs under the Cosmetics Devices and Drugs ActSecretary to the TreasuryPersonal items and samples in relation to business worth not more than SLRs10,000 through parcel post or courier Terms and conditions to be approved by the Secretary to the Treasury (Refer Annexe 2 D)Source: Information provided by the Sri Lankan authorities, based on Revenue Protection Order No. 07/2002. Table AIII.2 Import prohibitions or restrictions ProhibitionsAny article bearing the imprint, affixation or inscription of a religious picture, religious name or emblem or title, whether as a trade mark or otherwise, if in the opinion of the Principal Collector of Customs, such imprint, affixation or inscription on such article is derogatory to any religious teacher or his teachings or is likely to wound the religious susceptibilities of the followers of the religion with which such picture, name emblem or title is associated.Any book or pamphlet which in the opinion of the Principal Collector of Customs contains disparaging and insulting references to any religious teacher or his teachings.Any newspaper, pamphlet, leaflet, book or picture containing matter calculated to acts punishable under section 120 of the Penal Code.Appliances (including pistols, pistol-pens, pistol-pencils hand grenades, cartridges, etc.) for discharging gas unless imported by or on behalf of Government.Beedies and beedy tobacco except such as are imported under the authority of licence issued by the Principal Collector of Customs and only through such ports and subject to such conditions as he may specify by notification published in the Gazette.Books wherein the copyright shall be first subsisting, first composed or written or printed in the United Kingdom, printed or reprinted in any other country and of which notice that copyright subsists shall have been given by the proprietor to the Commissioners of Customs, London. Chinese crackers which contain explosives of such composition, or in such quantity, as in the opinion of the Collector of Customs renders them dangerous.Coin, namely false money or counterfeit sterling coin of the realm, or any money purporting to be such, not of the established standard in weight or fineness.Cotton, silk or other woven goods impressed with designs and imitations of currency notes, promissory notes or stock notes of the Government of Ceylon or of any other government.Dummy firearms, toy pistols or other articles which in the opinion of the Principal Collector of Customs are capable of being easily converted into lethal weapons.Eggs, unless they are stamped indelibly with the name of the country of origin.Fish, grain and other articles in a damaged, stinking or offensive condition, unfit for food and legitimate use, or likely to breed sickness or any contagious disorders.GarmentsaIndecent or obscene prints, paintings, books, cards, lithographs, photographs, engravings or any other indecent or obscene articles.Japanese shaving brushes.Lottery proposals, circulars or ticketsMattur dhal (Lathyrus Sutivus) otherwise known as Kesari Dhal.Meat (whether fresh or frozen) of the following description being meat derived from any warm-blooded animal if such is imported for human consumption: (a) meat which consists of offal, scraps, trimmings and other pieces (with or without bone) of such shape or in such condition as to afford insufficient means of identification with a definite part of a carcass; (b) meat comprising the wall of the thorax or abdomen from which there has been detached any part of the pleura or (except in the case of meat derived from a pig) the peritoneum, other than a part necessarily removed in preparing the meat;  (c) meat from which a lymphatic gland (except a gland necessarily removed in preparing the meat) has been taken out; and  (d) meat comprising the head of an animal from which the submaxillary gland has been removed.Milk, condensed, containing less than 31 per centum of milk solids including less than 9 per centum of milk fat.Narcotic drugsbParts of articles, viz. Any distinct or separate part of any article not accompanied by the other part or all the other parts of such articles, so as to be complete or perfect, if such articles are subject to duty according to the value thereof.Road vehicles, and agricultural and construction machinery, more than ten years old.cSword-sticks or other articles which, in the opinion of the Principal Collector of Customs, are so designed or constructed as to disguise the fact that they are capable of being used or adapted for use as knives or swords or other instruments for cutting or stabbing. The following goods, when they are consigned to any person other than a registered medical practitioner, a wholesale or retail chemist, or a person who has obtained the written sanction required for the purposes of the proviso to section 3 of the Venereal Diseases Ordinance: (a) any medicine or medicaments for the prevention, cure, or relief of any venereal disease; (b) any advertisement, notice, and bill or circular, recommending to the public such medicine or medicament; (c) any label of any description designed or adaptable for use or capable of being used on any box, bottle, phial or other receptacle or container for the purpose of conveying the information that any such medicine or medicament is contained therein.Table AIII.2 (cont'd)Walking-stick guns and every gun of any description which is so designed or constructed as to disguise the fact that it is a gun.Weapons, armaments, ancillary equipment, ammunition, explosives, vehicles and equipment capable of being used by the armed forces, except by licence from the Ministry.Jewellery or articles made out of ivory, tortoise shell, elephant hair, ebony and other animal and plant product.da Products which are prohibited or restricted for import [Online]. Available at: http://www.tradenetsl.lk/trade_info/annex1.html [29 October 2003]. b Products which are prohibited or restricted for import [Online]. Available at: http://www.tradenetsl.lk/trade_info/annex1.html [29 October 2003]. c Ministry of Finance (2003), Budget Speech 2003 [Online]. Available at: http://www.eureka.lk/fpea/pdf/2003/1.pdf [17February2003]. d Sri Lanka Customs (undated b), Gem and Jewellery Imports and Exports. Source: Weerasekera and Kanathalingam (2002), Customs Laws of Sri Lanka: A Manual. Table AIII.3 Investment incentives under the Board of Investment (BOI) regime, September 2003 CategoryQualifying CriteriaIncentivesMinimum investment (US$)Minimum export requirement (% of output)Full tax holidayaConcessionary income taxImport duty exemptionsExemption from exchange control10%, 15%, 20%Capital goodsRaw materialManufacture of non-traditional goods for export including deemed exportsc150,000805 years10% 2 years 15% thereafter 20% n.a.YesYesbYesExport-oriented services150,000705 years10% 2 years 15% thereafter 20% n.a.YesYesbYesManufacture of industrial tools and/or machinery150,000n.a.5 years10% 2 years 15% n.a. 20% thereafterYesdNoNoSmall-scale infrastructure projectse500,000n.a.5 years10% 2 years 15% n.a. 20% thereafterYesdNoAs determined by the BoardIT and/or IT enabled services (15 technically qualified persons for IT enabled services)gn.an.a3 years10% 2 years 15% thereafter if the industry is export oriented 20% thereafter if the industry is not export orientedYesfNoYes if export more than 70% of productionIT related training institutes (min 300 students in IT related Training Institutes)n.an.a3 years10% 2 years 15% thereafter if the industry is export oriented 20% thereafter if the industry is not export orientedYesNoNoRegional operating Headquartershn.a.70%3 years10% 2 years 15% thereafter if the industry is export oriented 20% thereafter if the industry is not export orientedYesNoYesAny industrial, agriculture, construction ore service or any other business activity approved by the Board subject to the concurrence of the Minister 5,000,000n.a.3 years10% 2 years 15% thereafter if the industry is export oriented 20% thereafter if the industry is not export orientedYesdNoAs determined by the BoardResearch and Developmenti50,000n.a5 years10% n.a. 15% thereafter 20% n.a.YesdNoNoAgriculture and/or agri-processing (other than black tea)j10,000n.a.5 years10% n.a. 15% thereafter 20% n.a.Yes (lifetime)NoYes if export more than 70% of productionTable AIII.3 (cont'd)Existing enterprises undertaking an expansion of its same location or new locationl500,000n.a.2 yearsk10% n.a. 15% thereafter 20% n.a.YesYesYesNon-performing or under-performing enterprisesm10,000Apply accordingly3 years10% n.a. 15% apply accordingly 20% apply accordinglyApply accordinglyApply accordinglyAs determined by the BoardLarge-scale new/existing projectsn12,500,000Apply accordingly5 years10% n.a. 15% thereafter 20% n.a.YesdNoAs determined by the Board25,000,000Apply accordingly8 years10% n.a. 15% thereafter 20% n.a.YesdNoAs determined by the Board50,000,000Apply accordingly10 years10% n.a. 15% thereafter 20% n.a.YesdNoAs determined by the BoardLarge-Scale Infrastructure projectsPower generation, transmission and distribution10,000,000None6 years10% n.a. 15% thereafter 20% n.a.YesdNoAs determined by the BoardDevelopment of highways, sea ports, airports, water services25,000,000None8 years10% n.a. 15% thereafter 20% n.a.YesdNoAs determined by the BoardEstablishment of Industrial Estates50,000,000None10 years10% n.a. 15% thereafter 20% n.a.YesdNoAs determined by the BoardAny other infrastructure projects approved by the Board75,000,000None12 years10% n.a. 15% thereafter 20% n.a.YesdNoAs determined by the Boarda The tax holiday period will start from the year the enterprise begins to make profits or not later than two years of the date of commencement of commercial operations or production whichever is earlier, except for existing enterprises undertaking an expansion of its same location or new location. b On raw materials used to produce exports. c Non-traditional goods include all goods other than black tea in bulk, crepe rubber, sheet rubber, scrap rubber, coconut oil, desiccated coconuts (other than desiccated coconut manufacture using coconuts, coconut fibres or such other commodity as may be determined by the Board). d During the project establishment/implementation period e Power generation, tourism and/or recreation, warehousing and/or cold storage, garbage collection and/or disposal, construction of houses (not less than 25 housing units in no more than 4 locations), construction of hospitals. f If exports are less than 70% only during the project implementation period. g IT enabled services includes call centre or contact centres, transcription (data entry), data centres, hosting centres, e-governance, related projects and any other related activity determined by the Board. h Incentives to regional operating headquarters are available if two or more of the following services are provided to related businesses established outside Sri Lanka: administration, business and co-ordination; sourcing of raw materials and components, R&D services, technical support services, financial and treasury management; and marketing and sales promotion. i Any systematic or intensive study carried out in the field of science or technology with the object of using the results to improve the production of materials, devices, products or process. j Agriculture includes the cultivation of plants, animals husbandry and rearing and/or processing of fish, but it excludes processing of black tea and prawns. k The tax holiday period will start from the date of expiry of the tax holiday of the existing company or from the date that commercial operations of the expansion start. l An existing enterprise which is engaged in the manufacture of non-traditional goods for export including deemed or export of services as approved by the Board and investment should be made prior to 31 March 2004. m A new or existing enterprise which is engaged in the manufacture of non-traditional goods for export including deemed or export of services as approved by the Board of Investment. n Projects relating to petroleum; power generation and transmission; development of highways, sea ports, airports, railway, water services, public transport; agriculture and/or agri-processing services other than processing of black tea in bulk; and/or any other infrastructure project approved by the Board with the concurrence of the Minister. Source: Board of Investment of Sri Lanka [http://www.boisrilanka.org/web/investinc_common.php?conID=1 [04April2003] and Advanced Technology Incentive Scheme [Online]. Available at: http://www.gov.lk/imst/activities/advanced_technology/ index.html. Table AIII.4 Investment incentives under the Inland Revenue Act CategoryQualifying CriteriaIncentive: Exemption from Income TaxCompanies engaged in agriculture, agri-processing, industrial and machine tool manufacturing, electronics; the export of non-traditional goods; and information technologyA company incorporated on or after 1April2002; or a company incorporated as a new undertaking prior to 1 April 2002; or a company incorporated after 1 April 2002 with a minimum investment of Rs2.5millionFive years (from the year in which the company starts making profits or no later than two years from the date that the company starts operations whichever is earlier)Companies engaged in: manufacturing of ceramics, glassware or other manufacture of rubber-based products any project engaged in light or heavy engineering industries any project engaged in the provision of refrigerated transport services or cold room storage services Export Production Village companiesCompany must be incorporated on or after 1April 2002; or a company incorporated as a new undertaking prior to 1 April 2002; or a company incorporated after 1 April 2002 with a minimum investment of Rs2.5million; or Company is an investment of more than Rs250 millionFive years (from the year in which the company starts making profits or no later than two years from the date that the company starts operations whichever is earlier)Companies engaged in infrastructure development projects: development of an airport, seaport, highway or railway; development of an industrial park development of a warehouse or store provision of any sanitation facility or solid waste management system power generation, transmission or distribution development of water services urban housing or town centre development Company must be incorporated on or after 1April 2002 with minimum investment of Rs 1,000 million Rs 2,500 million Rs 5,000 million Rs 7,000 millionExemption period is for 6 years 8 years 10 years 12 years (from the year in which the company starts making profits; or no later than two years from the date that the company starts operations whichever is earlier)Small-scale infrastructure facilities: generation of power tourism and recreation warehousing and cold storage garbage collection or disposal construction of houses construction of hospitalsCompany must be incorporated on or after 1April 2002 with minimum investment of Rs 10-50 million made within one year from incorporation Five years (from the year in which the company starts making profits; or no later than two years from the date that the company starts operations whichever is earlier)Companies engaged in research and developmentaThe company must be a new undertaking and invest no less than Rs 2 million within oneyear from incorporationFive years (from the year in which the company starts making profits; or no later than two years from the date that the company starts operations whichever is earlier)A company that acquires a non-performing or underperforming industryAcquisition must be completed and operations commenced on or prior to 31March 2004Three years (from the year in which the company starts making profits; or no later than two years from the date that the company starts operations whichever is earlier)Table AIII.4 (cont'd)A company that manufactures non-traditional export and expands its operationA minimum of Rs 10-100 million must be invested prior to 31 March 2004If the company is already subject to a tax exemption the new exemption is for twoyears from the date of expiration of the prior exemption; or for two years from the date that the expanded company starts operations whichever is earliera Any systematic or intensive study carried out in the field of science and technology with the object of using results thereof for the production or improvement of materials, devices, products, produce or process (other than quality control of products or routine testing, materials, devices, products, produce, research in human sciences, routine data collection, efficiency surveys or management studies, market research and sale promotion). Source: Government of Sri Lanka. Table AIII.5 Privatization, 1995 to September 2003 SectorCompanyDivestitureYear of divestiturePlantationsBogawantalawa Plantation Limited51% 20% (IPO) 19% (on CSE)1995 1995 1997Kogatala Plantation Limited51% 20% (IPO)1995 1995Kegalle Plantation Limited51% 20% (IPO) 19% (on CSE)1995 1995 1997Agalawatte Plantation Limited51% 20% (IPO) 19% (on CSE)1995 1995 1997Kelani Valley Plantation Limited51% 20% (IPO) 19% (on CSE)1995 1996 1997Horana Plantation Limited51% 20% (IPO) 19% (on CSE)1995/6 1996 1997Watawala Plantation Limited51% 20% (IPO) 19% (on CSE)1995/6 1998 1998Maskeliya Plantation Limited51% 20% (IPO) 19% (on CSE)1996 1998 1998Madulsina Plantations Limited51% 20% (IPO)1996 1998Agrapatana Plantations Limited51%1996Hapugastenna Plantations Limited51% 20% (IPO) 8.2%1996 1998 2003Balangoda Plantations Limited51% 20% (IPO) 19% (on CSE)1996 1998 1998Uda Pussellawa Plantations Limited51% 20% (IPO) 9.2%1996 1998 2003 Namunukula Plantations Limited51% 20% (IPO)1997 1999Maturata Plantations Limited51%1997Malwatte Valley Plantations Limited51% 20% (IPO) 19%1997 2000 2002Kahawatte Plantations Limited51% 20% (IPO)1997 1998Elpitiya Plantations Limited51%1997Talawakelle Plantations Limited51% 20% (IPO) 19%1997 1999 2002Pussellawa Plantations Limited51%1997ManufacturingStatcon Rubber Co. Limited55% (on CSE)1995Ceylon Steel Corporation Limited90% (on tender)1996Lanka Salt Limited90% (on tender)1997Puttalam Salt Limited90% (on tender)1997Lanka Ceramic Limited17.33% (on CSE)1997Mattegaema Textiles Mills Limited100% (on tender)1997Lanka Loha Hardware Limited100% (on tender)1997Table AIII.5 (cont'd)Colombo Commercial Company Limited90% (on tender)1998Ceylon Glass Company Limited7.87% (on CSE)1999Bogala Graphite Lanka Limited50.01% (on tender)2000Prima Ceylon Limited BOT to BOO 2001Pelwatte Sugar Industries Limited53.35% (on CSE)2002Sevenagala Sugar Industries Limited90%(on tender2002Petroleum Colombo Gas Company Limiteda51% (on tender)1995Lanka Lubricants Limited39% (IPO)1996/7 and 2000Lanka Marine Services Ltd.90% (on tender)2002100 filling stations of the Ceylon Petroleum Corporation2002Financial SectorCapital Development and Investment Company Limited39.7% (on CSE)1995National Development Bank 8.4% 9.7%1997 2003National Insurance Corporation Limited51% (on tender) 39% (on tender)2001 2002Sri Lanka Insurance Corporation Limited90% 10% (gift to employees)2003Trading Orient Lanka Limited60% (on tender) 37% (put option)1996 1998Lanka Hydraulic Limited45%2000/2001AgricultureTea Small Holder Factories Limited39% (on CSE1996Rejarata Agro Fertilizer Company Limited90% (on tender)1996Hingurakgoda Seed Paddy FarmSale of assets and lease of land1998Kantale Sugar Industries LimitedLease of part of the land2000Pelwehera Seed Paddy FarmSale of assets and lease of land2000Pattipola Livestock Co. Ltd90% (on tender)2001Ambewela Livestock Co. Ltd90% (on tender)2001Telecommunication ServicesSri Lanka Telecom Limited35% (on tender) 12% (IPO)1997 2002Air ServicesAir Lanka Limitedb26% (1st tranche on tender) 14% (2nd tranche on tender)1998 2001a After its privatization the company was renamed Shell Gas Lanka Limited. b After its privatization the company was renamed SriLankan Airlines Limited. Note: IPO Initial Public Offer; CSE Colombo Stock Exchange; BOO Build-own-operate; and BOT Build-operate-transfer. Source: Public Enterprises and Reform Commission of Sri Lanka [Online]. Available at: http://www.perc.gov.lk/perc_table.pdf [7 April 2003]. Table AIV.1 Specific rates, as at March 2003 HS CodeDescriptionSpecific duty rate07019000Potatoes, fresh or chilled: other than seedRs 20/kg.07031001Red onionsRs 5/kg.07031002B' onionsRs 6/kg.07031003Other onionsRs 6/kg.07031009OtherRs 6/kg.07101001Potatoes: uncookedRs 20/kg.07101009Potatoes: cookedRs 20/kg.07119002OnionsRs 6/kg.07122000OnionsRs 6/kg.07133101Green gram (moong)Rs 5/kg.07133902CowpeaRs 5/kg.07133903T/Dhal (Cajanas Cajan)Rs 5/kg.09042001Fruit of the genus Capsicum or of the genus Pimenta, dried or crushed or ground: chilliesRs 30/kg.10061000Rice in the husk (paddy or rough)Rs 5/kg.10062000Husked (brown) riceRs 5/kg.10063000Semi-milled or wholly milled rice, whether or not polished or glazedRs 5/kg.10064000Broken riceRs 5/kg.11023000Rice flourRs 7/kg.17011100Cane sugarRs 3.50/kg.17011200Beet sugarRs 3.50/kg.17019901White crystalline cane sugarRs 3.50/kg.17019902White crystalline beet sugarRs 3.50/kg.17019903Other sugarRs 3.50/kg.17029003Sakkara, JaggeryRs 3.5/kg.21069009Rs 550/litre22030000Beer made from maltRs 75/litre22041000Sparkling wineRs 175/litre22042100Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: in containers holding 2 litres or lessRs 175/litre22042900Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: other than in containers holding 2 litres or lessRs 175/litre22043000Other grape mustRs 175/litre22051000Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances: in containers holding 2 litres or lessRs 175/litre22059000Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances: other than in containers holding 2 litres or lessRs 175/litre22060000Other fermented beveragesRs 175/litre22071000Indentured ethyl alcohol of an alcoholic strength by volume of 80% vol or higherRs 40/litre22072001Ethyl alcohol and other spirits, denatured, of any strength: spirits denatured in accordance with regulations framed under the Excise OrdinanceRs 40/litre22072009Ethyl alcohol and other spirits, denatured, of any strength: otherRs 40/litre22082000Spirits obtained by distilling grape wine or grape marcRs 800/litre22083000WhiskiesRs 800/litre22084001RumRs 800/litre22084002TafiaRs 800/litre22085000Gin and GenevaRs 800/litreTable AIV.1 (cont'd)22086000VodkaRs 750/litre22087000Liqueurs and cordialsRs 750/litre22089001Coconut base arrackRs 750/litre22089009OtherRs 750/litre24021000Cigarettes containing tobacco: beediesRs 1,370/litre nettSource: Information supplied by the authorities of Sri Lanka. Table AIV.2 ϲʹ agricultural products subject to import licensing, as at March 2003 HS CodeDescription01021000Live bovine animals: pure-bred breeding animals01029000Live bovine animals: other than pure-bred breeding animals01031000Live swine: pure-bred breeding animals01039100Live swine: other than pure-bred breeding animals weighing less than 50 kg.01039200Live swine: other than pure-bred breeding animals weighing 50 kg. or more 01041001Live sheep: pure-bred breeding animals01041009Live sheep: other than pure-bred breeding animals01042001Live goats: pure-bred breeding animals01042009Live goats: other than pure-bred breeding animals01061100Other live animals: primates01061200Other live animals: whales, dolphins and porpoises01061909Other live animals: other01062001Other live animals: reptiles of a kind used for human food01063101Other live animals: birds of prey of a kind used for human food01063201Other live animals: psittaciformes: of a kind used for human food01063901Other: of a kind used for human food01069001Other live animals:02011000Meat of bovine animals, fresh or chilled: carcasses and half-carcasses02012000Meat of bovine animals, fresh or chilled: other cuts with bones in02013000Meat of bovine animals, fresh or chilled: boneless02021000Meat of bovine animals, frozen: carcasses and half-carcasses02022000Meat of bovine animals, frozen: other cuts with bones in02023000Meat of bovine animals, frozen: boneless02041000Carcasses and half-carcasses of lamb, fresh or chilled 02042100Other meat of sheep, fresh or chilled: carcasses and half-carcasses02042200Other meat of sheep, fresh or chilled: other cuts with bone in02042300Other meat of sheep, fresh or chilled: boneless02043000Carcasses and half-carcasses of lamb, frozen02044100Other meat of sheep, frozen: carcasses and half-carcasses02044200Other meat of sheep, frozen: other cuts with bone in02044300Other meat of sheep, frozen: boneless02045000Meat of goats02061000Edible offal of bovine animals, fresh or chilled02062100Edible offal of bovine animals, frozen: tongues02062200Edible offal of bovine animals, frozen: livers02062900Edible offal of bovine animals, frozen: other02063000Edible offal of swine: fresh or chilled02064100Edible offal of swine: frozen: livers02064900Edible offal of swine: frozen: other02068000Edible offal - other: fresh or chilled02069000Edible offal -other: frozen02083000Other meat and edible meat offal, fresh, chilled or frozen: of primates02084000Other meat and edible meat offal, fresh, chilled or frozen: of whales, dolphins and porpoises 02085000Other meat and edible meat offal, fresh, chilled or frozen: of reptiles02089000Other meat and edible meat offal, fresh, chilled or frozen: other02102000Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal: meat of bovine animalsTable AIV.2 (cont'd)02109100Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal: of primates02109200Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal: of whales, dolphins and porpoises 02109300Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal: of reptiles02109900Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal: other05040000Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked05061000Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinized; powder and waste of these products: ossein and bones treated with acid05069000Bones and horn-cores, unworked,defatted, simply prepared (but not cut to shape), treated with acid or degelatinized; powder and waste of these products: other than ossein and bones treated with acid05100001Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products use in the preparation of pharmaceutical products: ambergris05100009Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products use in the preparation of pharmaceutical products: other than ambergris05111000Animal products nes.: bovine semen05119900Animal products nes.: other08013101Cashew nuts: in shell: fresh08013109Cashew nuts: in shell: other10051000Maize (corn): seed10061000Maize (corn): other15020001Fats of bovine animals, sheep or goats, other than those of heading 150315020009Fats of bovine animals, sheep or goats, other than those of heading 150315030000Lard stearing, lard oil, oleostearin, etc.16010000Sausages and similar products, of meat, meat offal or blood; food preparation based on these products16021000Other prepared or preserved meat, meat offal or blood: homogenized preparations16022000Other prepared or preserved meat, meat offal or blood: of liver of any animal16023200Other prepared or preserved meat, meat offal or blood: of fowls of the species gallus domesticus16023900Other prepared or preserved meat, meat offal or blood: other poultry16024900Other prepared or preserved meat, meat offal or blood: of swine - other including mixtures16025000Other prepared or preserved meat, meat offal or blood: of bovine animals16029000Other prepared or preserved meat, meat offal or blood: other including preparations of blood of any animal17031000Molasses resulting from the extraction or refining of sugar cane molasses17039000Molasses resulting from the extraction or refining of sugar other than cane molasses21041000Soups and broths and preparations therefor21042000Homogenized composite food preparations22071000Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher22072001Ethyl alcohol and other spirits, denatured, of any strength: spirits denatured in accordance with regulations framed under the Excise Ordinance22072002Ethyl alcohol and other spirits, denatured, of any strength: Spirits citronell imported for testing citronella oil; industrial spirits imported for de-icing aircraft22072009Ethyl alcohol and other spirits, denatured, of any strength: other23011000Flours, meals and pellets, of meat or meat offal; greaves23091000Dog or cat food, put up for retail sale23099003Poultry feed23099009Other feed35030000Gelatin sheets and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading35.01Source: Information received from the authorities of Sri Lanka. Table AIV.3 Applied tariff escalation and tariff ranges, 1998 and 2003 (Per cent) ISICProduct and processingNumber of linesaTariff 1998 averageTariff 2003bAverageRangeStandard deviationCoefficient of variationTotal 6,225 11.89.80-25012.41.3 - 1st stage of processing804 16.112.40-7510.70.9 - semi-processed 1,933 7.24.40-256.01.4 - fully processed 3,488 13.412.10-25014.31.21Agriculture - raw materials428 21.816.70-75110.72Mining and quarrying - raw materials107 6.95.30-254.40.8311Food products - 1st stage of processing 81 17.313.05-256.40.5 - semi-processed 64 26.119.510-257.30.4 - fully processed295 27.721.32-256.40.3312Food manufacturing - 1st stage of processing 28 31.223.410-254.70.2 - semi-processed8 14.412.110-255.70.5 - fully processed 46 19.014.22-2510.20.7313Beverages - fully processed 30 20.018.05-259.20.5314Tobacco manufactures - fully processed 15 176.9169.650-25084.50.5321Textiles - 1st stage of processing 39 6.14.30-258.52.0 - semi-processed408 0.40.10-100.99.0 - fully processed273 11.98.70-255.20.6322Clothing - fully processed141 11.811.30-255.30.5323Leather products - 1st stage of processing1 20.010.010-100.0- - semi-processed 36 17.412.110-255.30.4 - fully processed 17 28.824.110-253.60.1324Footwear - fully processed 15 28.723.010-255.30.2331Wood products - 1st stage of processing4 8.88.02-104.00.5 - semi-processed 42 5.34.12-103.60.9 - fully processed 31 24.320.92-257.20.3332Furniture except metal - fully processed 45 30.025.025-250.0-Table AIV.3 (cont'd)341Paper products - 1st stage of processing 19 0.02.02-20.0- - semi-processed 86 14.910.12-256.30.6 - fully processed 42 18.516.32-258.20.5342Printing - fully processed 39 8.59.12-259.71.1351Industrial chemicals - 1st stage of processing 42 3.01.50-101.91.3 - semi-processed725 6.73.72-255.11.4 - fully processed 17 4.75.82-258.41.4352Other chemicals - 1st stage of processing4 15.010.010-100.0- - semi-processed 75 11.95.20-254.50.9 - fully processed202 9.88.50-259.41.1353Petroleum refineries - 1st stage of processing4 3.32.50-52.9- - semi-processed5 12.013.010-256.70.5 - fully processed 21 13.85.50-206.61.2354Petroleum and coal products - 1st stage of processing5 7.05.82-104.00.7 - semi-processed6 8.34.72-104.10.9 - fully processed4 7.56.02-104.60.8355Rubber products - 1st stage of processing4 8.88.02-104.00.5 - semi-processed 23 17.58.70-103.40.4 - fully processed 62 19.617.82-258.80.5356Plastic products - semi-processed1 30.025.025-250.0- - fully processed 32 19.717.92-259.70.5361Pottery and china - fully processed 22 24.523.010-255.30.2362Glass and products - semi-processed 18 10.39.62-101.90.2 - fully processed 54 15.312.62-259.40.7369Non-metallic mineral products - 1st stage of processing5 1.01.00-52.22.2 - semi-processed 16 6.86.22-154.80.8 - fully processed 78 22.620.12-257.50.4371Iron and steel products - 1st stage of processing9 5.02.02-20.0- - semi-processed231 8.46.52-255.30.8 - fully processed 11 12.79.15-204.40.5Table AIV.3 (cont'd)372Non-ferrous metal - 1st stage of processing9 5.02.02-250.0- - semi-processed180 5.23.00-2541.3 - fully processed1 5.02.02-20.0-381Metal products - semi-processed5 6.05.42-102.90.5 - fully processed231 15.413.92-258.70.6382Non-electrical machinery - fully processed633 5.76.02-255.30.9383Electrical machinery - fully processed337 9.39.92-256.60.7384Transport equipment - fully processed335 9.710.52-259.20.9385Professional and scientific equipment - fully processed234 6.46.50-255.50.8390Other manufactured products - 1st stage of processing 15 7.87.70-258.21.1 - semi-processed4 17.513.810-257.50.5 - fully processed 22 16.614.00-258.60.6410Electrical energy - fully processed1 5.05.05-50.0-a The number of lines corresponds to the 2003 tariff. b As at March. Note: Excluding specific rates. The ad valorem part of alternate rates are taken into account for the calculations. 1998 tariff is based on HS 96 and 2003 tariff is based on HS 02 nomenclature. Source: ϲʹ Secretariat calculations, based on data provided by the Sri Lankan authorities. Table AIV.4 Sri Lanka's MFN tariff by ISIC category, 1998 and 2003 ISIC Rev.2Product description19982003aNo. of linesAverage tariffRangeS.D.bNo. of linesAverage tariffRangeS.D.b%%% %%%1Agriculture, hunting, forestry & fishing38321.8 0-7515.4 42816.7 0-7511.0 111Agricultural & livestock production29625.5 0-7515.1 32819.3 0-7511.0 12Forestry and logging3711.6 0-3511.6 358.0 0-257.4 121Forestry2914.5 0-3511.4 279.4 0-257.7 122Logging81.3 0-103.5 83.0 2-102.8 130Fishing507.7 0-104.2 658.6 0-103.2 2Mining and quarrying1076.9 0-305.1 1075.3 0-254.4 21Coal mining45.0 5-50.0 42.0 2-20.0 22Crude petroleum and natural gas prod.410.0 0-3013.5 52.0 2-20.0 23Metal ore mining255.0 5-50.0 252.0 2-20.0 29Other mining747.5 0-305.3 736.9 0-254.5 2901Stone quarrying, clay and sand pits368.5 5-304.4 368.2 2-254.0 2902Chemical and fertilizer mineral mining155.3 0-102.3 155.1 2-102.3 2903Salt mining130.0 30-300.0 125.0 25-250.0 2909Mining and quarrying nes.226.4 0-205.6 215.0 0-104.0 3Manufacturing5,52711.2 0-25014.0 5,6899.3 0-25012.4 3 - 31- - Manufacturing (excl.food processing)4,9859.4 0-359.6 5,1227.9 0-258.0 31Manuf. of food, beverages and tobacco54228.8 0-25029.3 56723.2 2-25028.6 311Food products41825.5 0-3511.1 44019.6 2-257.2 3111Slaughtering, prep., preserving meat8026.8 5-357.7 8223.3 5-254.9 3112Manufacture of dairy products3022.7 5-309.0 2618.6 2-258.5 3113Canning, preserving fruit & veget.9733.8 0-356.1 11523.9 5-254.1 3114Canning, preserving fish, crustacea, etc.7210.3 0-306.0 7711.0 10-253.7 3115Manuf. of veget. & animal oils & fats5925.1 10-3511.4 6216.0 10-256.5 3116Grain mill products4529.4 5-3510.4 4119.7 5-257.8 3117Manufacture of bakery products1128.2 10-306.0 1223.8 10-254.3 3118Sugar factories and refineries926.0 10-308.9 1122.5 10-256.1 3119Manuf. of cocoa, chocolate, sugar confectionery31.0 30-352.1 1425.0 25-250.0 312Other food products and animal feeds8023.0 0-3512.6 8217.2 2-259.4 3121Food products n.e.s.7124.8 0-3512.2 7118.8 2-259.0 3122Manufacture of prepared animal feeds98.9 0-103.3 117.1 2-104.0 313Beverages3020.0 5-3011.6 3018.0 5-259.2 3131Distilling, rectifying, blending spirits1320.0 20-200.0 1310.0 10-100.0 3132Wine industries1010.0 10-100.0 810.0 10-100.0 3133Malt liquors and malt35.0 5-50.0 35.0 5-50.0 3134Soft drinks, carbonated waters industries430.0 30-300.0 625.0 25-250.0 314Tobacco manufacturing14176.9 50-25083.2 15169.6 50-25084.5 32Textile, wearing apparel & leather industries9237.7 0-359.5 9305.8 0-257.2 321Textiles7045.3 0-358.5 7203.6 0-255.6 3211Spinning, weaving, finishing textiles4120.9 0-355.0 4100.6 0-253.3 3212Manuf. of textile goods excl. weaving apparel669.0 0-102.9 639.0 0-103.0 3213Knitting mills1388.5 0-103.6 1617.1 0-104.5 Table AIV.4 (cont'd)3214Manuf. of carpets and rugs3030.0 30-300.0 3010.0 10-100.0 3215Cordage, rope and twine industries1724.7 10-308.7 1619.4 10-257.5 3219Manuf. of textiles n.e.s.416.3 0-307.3 400.6 0-254.0 322Manuf. of wearing apparel, excl. footwear14411.8 0-306.6 14111.3 0-255.3 323Leather products, except footwear and wearing apparel6020.7 10-307.8 5415.8 10-257.4 3231Tanneries and leather finishing3715.9 10-205.0 3210.0 10-100.0 3232Fur dressing and dyeing industries827.5 20-304.6 725.0 25-250.0 3233Manuf. of leather prod. excl. footwear1528.7 10-305.2 1524.0 10-253.9 324Footwear, except vulcanized rubber or plastic footwear1528.7 10-305.2 1523.0 10-255.3 33Wood & wood products, inc. furniture10816.9 0-3512.2 12216.2 2-2510.3 331Wood & wood products, exl. furniture8413.2 0-3511.3 7711.1 2-259.7 3311Sawmills and woodmills558.5 0-308.9 517.4 2-257.9 3312Wooden case containers, etc.1028.5 20-354.7 825.0 25-250.0 3319Wood and cork products1918.4 0-3011.1 1815.3 2-259.3 332Manuf. of furniture & fixtures, except primarily of metal2430.0 30-300.0 4525.0 25-250.0 34Paper, paper products, printing and publishing20813.2 0-3010.7 18610.5 2-258.3 341Paper products16914.3 0-3010.0 14710.8 2-257.8 3411Manufacture of pulp, paper, paperboard11012.5 0-309.9 898.3 2-256.8 3412Manufacture of containers and boxes of paper and paperboard1221.7 0-3011.1 1118.8 2-258.9 3419Manuf. of pulp, paper, paperboard n.e.s.4716.4 0-308.7 4713.7 2-257.3 342Printing, publishing & allied industries398.5 0-3012.5 399.1 2-259.7 35Chemicals, petroleum, coal, rubber, plastics1,1728.6 0-308.7 1,2325.9 0-257.5 351Industrial chemicals7626.5 0-305.9 7843.7 0-255.1 3511Manuf. of basic industrial. chemicals excl. fertilizer5495.3 0-302.6 5742.3 2-252.2 3512Manufacture of fertilizer & pesticides320.6 0-203.5 322.7 2-254.1 3513Manuf. of resins, plastics and man-made fibres18111.1 0-309.7 1788.2 0-258.3 352Other chemicals, incl. pharmaceuticals26110.4 0-3010.7 2817.6 0-258.4 3521Manuf. of paints, varnishes, lacquers1716.2 5-3010.4 1613.1 2-2511.2 3522Manufactures of drugs and medicines811.3 0-203.0 941.6 0-101.5 3523Manufactures of soaps, perfumes etc.3621.1 0-3011.9 3717.6 2-2510.3 3529Manuf. of chemical prod. n.e.s.12712.3 0-309.2 1348.4 0-256.9 353Petroleum refineries2512.2 0-308.2 306.4 0-256.9 354Manuf. of misc. petroleum & coal prod.157.7 5-204.2 155.4 2-104.0 355Rubber products7418.4 0-3010.8 8915.0 0-258.7 3551Tyre and tube industries1427.9 10-305.8 2323.7 10-254.3 3559Manuf. of rubber products n.e.s.6016.3 0-3010.5 6612.0 0-257.8 356Manuf. of plastic products n.e.s.3520.0 0-3011.9 3318.1 2-259.6 36Non-metallic mineral products except of petroleum & coal20517.8 0-3011.1 19315.7 0-259.2 361Pottery and china2224.5 10-306.0 2223.0 10-255.3 362Manuf. of glass and glass products7814.1 0-3010.3 7211.8 2-258.2 Table AIV.4 (cont'd)369Other non-metallic mineral products10519.2 0-3011.5 9916.9 0-259.4 3691Manuf. of structural clay products2624.8 5-309.0 2621.2 2-257.2 3692Manufacture of cement, lime & plaster107.8 5-102.5 108.7 2-154.4 3699Manuf. of non-metallic mineral prod. n.e.s.6918.7 0-3011.9 6316.4 0-259.8 37Basic metal industries4267.1 0-305.5 4414.9 0-255.1 371Iron and steel basic industries2538.5 0-305.4 2516.5 2-255.3 372Non-ferrous metal basic ind.1735.2 0-304.9 1902.9 0-253.9 38Fabricated metal products, machinery and equipment1,6938.5 0-309.0 1,7758.7 0-257.4 381Fabricated metal products, except machinery and equipment23115.2 0-3010.4 23613.7 2-258.7 3811Manufacture of cutlery, hand tools, general hardware7511.7 0-308.8 7511.0 2-257.6 3812Manuf. of metal furniture and fixtures926.1 5-308.6 1221.7 5-257.8 3813Manuf. of structural metal prod.2214.5 0-3011.7 2212.1 2-259.2 3819Manuf. of fabricated metal prod. n.e.s.12516.6 0-3010.5 12714.8 2-258.7 382Non-electrical machinery incl. computers6075.7 0-306.3 6336.0 2-255.3 3821Manuf. of engines and turbines125.8 5-101.9 125.8 5-101.9 3822Manuf. of agricultural machinery & equip.426.3 0-206.5 436.3 2-104.0 3823Manufacture of metal and wood working machinery1374.4 0-202.7 1344.6 2-101.3 3824Manufacture of special industrial machinery and equipment1673.5 0-303.8 1624.1 2-252.8 3825Manuf. of office, computing, accounting machinery396.3 0-308.4 46.2 2-256.2 3829Machinery & equip. excl. electrical n.e.s.2108.0 0-308.2 2398.1 2-257.1 383Electrical machinery apparatus, appliances and supplies3439.3 0-308.8 3379.9 2-256.6 3831Manufacture of electrical industrial machinery and apparatus729.2 0-308.9 728.6 2-256.4 3832Manufacture of radio, T.V. and communications equipment1567.2 0-307.3 1537.3 2-253.8 3833Manufacture of electrical appliances & housewares2611.7 5-305.8 2619.6 10-253.1 3839Manufacture of electrical apparatus & supplies n.e.s.8912.5 0-3010.5 8612.7 2-257.6 384Transport equipment2819.7 0-3011.1 33510.5 2-259.2 3841Shipbuilding and repairing255.2 0-208.1 254.2 2-103.4 3842Manufacture of railroad equipment245.0 5-50.0 245.0 5-50.0 3843Manufacture of motor vehicles18010.8 0-3012.3 22512.6 2-2510.3 3844Manuf. of motorcycles and bicycles2515.0 0-309.9 329.1 2-253.8 3845Manufacture of aircraft214.8 0-51.1 224.9 2-50.6 3849Manufacture of transport equip. n.e.s.610.8 0-3012.0 79.1 2-257.9 385Professional and scientific equipment2316.4 0-307.0 2346.5 0-255.5 3851Prof. scientific & measuring equip. n.e.s.1065.0 0-307.6 1085.2 0-255.8 3852Manuf. of photographic & optical goods717.2 0-307.8 747.1 2-256.0 3853Manufacture of watches and clocks548.0 0-103.8 528.2 2-103.2 39Other manufacturing industries25016.0 0-3010.6 24313.6 0-258.7 Table AIV.4 (cont'd)3901Manuf. of jewellery and related articles3015.4 0-3013.2 2013.5 0-2511.8 3902Manufacture of musical instruments2410.0 10-100.0 2410.0 10-100.0 3903Manuf. of sporting and athletic goods263.8 0-309.0 265.8 2-258.5 3909Manufacturing industries n.e.s.17018.9 0-309.5 17315.3 2-258.1 4Electrical energy15.0 5-55.0 15.0 5-50.0 a As at March. b Standard deviation. Note: Excluding specific rates. The ad valorem part of alternate rates are taken into account for the calculations. 1998 and 2001 tariffs are based on HS 96 and 2003 tariff is based on HS 02 nomenclature. 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