| Heading Number | HS Code | Description | Manufacture of the Country | Percentage of Customs duty exempted |
|---|---|---|---|---|
| 8.01 | 0801.11.00 | Coconut fresh or dried | India, Sri Lanka and the Republic of Korea | 50% |
| 9.04 | 0904.11.00 | Pepper | India, Sri Lanka and the Republic of Korea | 10% |
| 9.08 | 0908.10.00 | Nutmeg | India, Sri Lanka and the Republic of Korea | 10% |
| 9.08 | 0908.20.00 | Mace | India, Sri Lanka and the Republic of Korea | 10% |
| 9.08 | 0908.30.00 | Cardamoms | India, Sri Lanka and the Republic of Korea | 10% |
| 15.13 | 1513.11.00 | Coconut oil in buld or | India, Sri Lanka and the Republic of Korea | 20% |
| 1513.19.00 | drums | 0% | ||
| 24.01 | 2401.10.00 | Unmanufactured | India, Sri Lanka and the Republic of Korea | 50% |
| tobacco | 0% | |||
| 25.01 | 2501.00.00 | Common salt | India, Sri Lanka and the Republic of Korea | 10% |
| 25.02 | 2504.10.00 | Natural Graphite | India, Sri Lanka and the Republic of Korea | 10% |
| 25.05 | 2505.10.00 | Natural sand | India, Sri Lanka and the Republic of Korea | 10% |
| 2505.90.00 | 0% | |||
| 25.23 | 2523.10.00 | Clinkers | India, Sri Lanka and the Republic of Korea | 0% |
| 28.03 | 2803.00.00 | Carbon | India, Sri Lanka and the Republic of Korea | 10% |
| 29.01 | 2901.10.00 | Asyclic hydrocarbons saturated | India, Sri Lanka and the Republic of Korea | 10% |
| 2901.21.00 | Ethylene | India, Sri Lanka and the Republic of Korea | 10% | |
| 2901.22.00 | Propene | India, Sri Lanka and the Republic of Korea | 10% | |
| 2901.23.00 | Buteno and isomers thereof. | India, Sri Lanka and the Republic of Korea | 10% | |
| 2901.24.00 | Buta-1, 3-diene and isoprene | India, Sri Lanka and the Republic of Korea | 10% | |
| 0% | ||||
| 29.02 | Cyclic hydrocarbons | India, Sri Lanka and the Republic of Korea | 10% | |
| 2902.11.00 | Cyclohexane | India, Sri Lanka and the Republic of Korea | 10% | |
| 2902.20.00 | Benzene | India, Sri Lanka and the Republic of Korea | 10% | |
| 2902.30.00 | toluene | India, Sri Lanka and the Republic of Korea | 10% | |
| 2902.41.00 | O-xylene | India, Sri Lanka and the Republic of Korea | 10% | |
| 2902.42.00 | m-xylene | India, Sri Lanka and the Republic of Korea | 10% | |
| 2902.43.00 | p-xylene | India, Sri Lanka and the Republic of Korea | 10% | |
| 2902.44.00 | Mixed xylene isomers | India, Sri Lanka and the Republic of Korea | 10% | |
| 2902.50.00 | Styrene | 0% | ||
| 2902.60.00 | Ethylbenzene | India, Sri Lanka and the Republic of Korea | 10% | |
| 2902.70.00 | Cumene | 0% | ||
| 29.05 | 2905.11.00 | Methanol | India, Sri Lanka and the Republic of Korea | 10% |
| 2905.12.00 2905.13.00 | jpropan-1-01 and propan-2-01 Butan-1-01 | India, Sri Lanka and the Republic of Korea | 10% | |
| 2905.14.00 2905.15.00 | Other butanols Pentanol and isomers | India, Sri Lanka and the Republic of Korea | 10% | |
| 2905.16.00 | thereof- Octanol and isomers | India, Sri Lanka and the Republic of Korea | 10% | |
| 2905.17.00 | thereof- Dodecan-1-ol, | India, Sri Lanka and the Republic of Korea | 10% | |
| 2905.29.00 | hexadecan-1-ol and octadecan-1-ol Allyl alcohol | India, Sri Lanka and the Republic of Korea | 10% | |
| 2905.22.00 | Acyclic terpene alclhols | India, Sri Lanka and the Republic of Korea | 10% | |
| 2905.31.00 | Ethylene glycol | India, Sri Lanka and the Republic of Korea | 10% | |
| 2905.32.00 | Propyulene glycol | India, Sri Lanka and the Republic of Korea | 10% | |
| 2905.41.00 2905.42.00 | 2-Ethyl-2, propane-1, 3- diol Pentaerythritol | India, Sri Lanka and the Republic of Korea | 10% | |
| 2905.43.00 | Mannitol | India, Sri Lanka and the Republic of Korea | 10% | |
| 2905.44.00 | D-glucitol | India, Sri Lanka and the Republic of Korea | 10% | |
| 0% | ||||
| 2907.13.00 2907.14.00 | Octyphenol, nonylphenol and their salts Xylenols and their salts | India, Sri Lanka and the Republic of Korea | 10% | |
| 2907.15.00 | Naphthols and their salts | India, Sri Lanka and the Republic of Korea | 10% | |
| 2907.21.00 | Resorcinol and its salts | India, Sri Lanka and the Republic of Korea | 10% | |
| 2907.22.00 | Hydroquinone and its salts | India, Sri Lanka and the Republic of Korea | 10% | |
| 0% | ||||
| 2907.23.00 | 4-4-Isopropylic endiphenol and its salts | India, Sri Lanka and the Republic of Korea | 10% | |
| 0% | ||||
| 2907.30.00 | Phenol alcohols | India, Sri Lanka and the Republic of Korea | 10% | |
| 33.01 | 3301.29.00 | Essential oil | India, Sri Lanka and the Republic of Korea | 10% |
| 35.07 | 3507.90.00 | Papein | India, Sri Lanka and the Republic of Korea | 10% |
| 38.02 | 3802.10.00 | Activated carbon | India, Sri Lanka and the Republic of Korea | 10% |
| 40.01 | 4001.21.00 | natural rubber other than | India, Sri Lanka and the Republic of Korea | 10% |
| 4001.22.00 | latex | 0% | ||
| 4001.29.00 | 0% | |||
| 40.07 | 4007.00.00 | Rubber thread | India, Sri Lanka and the Republic of Korea | 10% |
| 40.09 | 4009.10.00 | Rubber hose | India, Sri Lanka and the Republic of Korea | 10% |
| 0% | ||||
| 0% | ||||
| 40.11 | 4011.91.10 | Tractor tyre | India, Sri Lanka and the Republic of Korea | 15% |
| 40.17 | 4017.00.10 | Headened rubber in | India, Sri Lanka and the Republic of Korea | 15% |
| 4017.00.90 | bulk, plates, sheet | 0% | ||
| 44.12 | 4412.11.00 | Plywood, venecred panels and similar laminated wood-with at least one outer ply of the tropical woods. | India, Sri Lanka and the Republic of Korea | 15% |
| 4412.12.00 | Other, with at least one | India, Sri Lanka and the Republic of Korea | 0% | |
| outer ply of non | 0% | |||
| coniferous wood | 0% | |||
| 4412.23.00 | Containing at least one layer of particle board | India, Sri Lanka and the Republic of Korea | 0% | |
| 56.07 | 5607.30.00 | Twine, cordage, rope and cables, plaited or not | India, Sri Lanka and the Republic of Korea | 0% |
| 62.01 | 6201.13.00 | Mens and boys outer garments of silk and man made fibre | India, Sri Lanka and the Republic of Korea | 30% |
| 69.08 | 6908.10.00 | Ceramic tiles, cubes and similar articles | India, Sri Lanka and the Republic of Korea | 15% |
| 82.07 | 8207.13.00 | Interchangeable tools for | India, Sri Lanka and the Republic of Korea | 16% |
| 8207.19.00 | hand tools | 0% | ||
| 8207.20.00 | 0% | |||
| 8207.30.00 | 0% | |||
| 8207.40.00 | 0% | |||
| 8207.60.00 | 0% | |||
| 8207.70.00 | 0% | |||
| 8207.80.00 | 0% | |||
| 8207.90.00 | 0% | |||
| 84.07 | 8407.10.00 | Aircraft engine | India, Sri Lanka and the Republic of Korea | 10% |
| 8407.21.00 | Outboard motors | India, Sri Lanka and the Republic of Korea | 10% | |
| 8407.31.00 | Reciprocating piston engine of a cylinder capacity not exceeding 50 c.c. | India, Sri Lanka and the Republic of Korea | 10% | |
| 8407.32.00 | Of a cylinder capacity exceeding 50c.c but not exceeding 125 c.c. | India, Sri Lanka and the Republic of Korea | 10% | |
| 8407.33.00 | Of a cylinder capacity exceeding 25 c.c. but not exceeding 1000 c.c. | India, Sri Lanka and the Republic of Korea | 15% | |
| 8407.34.00 | Of a cylinder capacity exceeding 1000 c.c. | India, Sri Lanka and the Republic of Korea | 15% | |
| 84.08 | 8408.10.00 | Marine propulsion engines | India, Sri Lanka and the Republic of Korea | 15% |
| 8408.20.00 | Engines of a kind used for the propulsion of vehicles of chapter 87 | India, Sri Lanka and the Republic of Korea | 10% | |
| 84.09 | 8409.10.00 | Parts for air craft engine | India, Sri Lanka and the Republic of Korea | 10% |
| 84.19 | 8419.31.00 | Tea driers | India, Sri Lanka and the Republic of Korea | 50% |
| 84.2 | 8420.99.00 | Rubber rollers | India, Sri Lanka and the Republic of Korea | 50% |
| 84.33 | 8433.60.00 | Tea stalk extractors | India, Sri Lanka and the Republic of Korea | 50% |
| 85.14 | 8514.10.00 | Electric furnaces ovens | India, Sri Lanka and the Republic of Korea | 15% |
| 8514.20.00 | and industion or di- | 0% | ||
| 8514.30.00 | electric heating equipments | 0% | ||
| 8514.40.00 | 0% | |||
| 85.18 | 8518.10.00 | Microphone | India, Sri Lanka and the Republic of Korea | 15% |
| 8518.21.00 | Loud Speaker | India, Sri Lanka and the Republic of Korea | 15% | |
| 8518.22.00 | 0% | |||
| 85.39 | 8539.21.20 | Two filament bulb or minors salets lamp | India, Sri Lanka and the Republic of Korea | 0% |
| 8539.22.90 | Other, of a power not exceeding 200 w and for a voltage exceeding 1000 | India, Sri Lanka and the Republic of Korea | 15% | |
| 8539.31.00 | Fluorescent hot cathode | India, Sri Lanka and the Republic of Korea | 10% | |
| 8539.49.10 | Ultraviolet or infrared lamp for use in laboratories or operation theatres. | India, Sri Lanka and the Republic of Korea | 0% | |
| 90.3 | 9030.31.00 | Electrical measuring, | India, Sri Lanka and the Republic of Korea | 15% |
| 9030.39.00 | checking, analysing or automatically controlling instruments and apparatus electro- mechanical autoregulators. | India, Sri Lanka and the Republic of Korea | 0% | |
| 94.05 | 2741429 | Chandeliers and other | India, Sri Lanka and the Republic of Korea | 15% |
| 9405.10.90 9405.20.00 | electric ceiling or wall linghting fittings Electric tallc. desk. | India, Sri Lanka and the Republic of Korea | 15% | |
| 9405.50.10 | beside or floor-standing lamps Non-electrical lamps | India, Sri Lanka and the Republic of Korea | 10% | |
| 9405.50.90 | and lighting fittings | 0% | ||
| 96.09 | 9609.20.00 | Pencil leads | India, Sri Lanka and the Republic of Korea | 10% |