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Imports and Exports (Control) Act, No. 1 of 1969IN terms of the powers vested in me by Section 20 read together with Sub-Section 4(1), Section14 of the Imports and Exports (Control) Act, No. 1 of 1969, as amended by Act No. 48 of 1985and Act No. 28 of 1987, I, Mahinda Rajapaksa, the Minister of Finance, promulgate followingRegulations.Mahinda Rajapaksa,Minister of Finance.Ministry of Finance,Colombo 01,11 June 2021.REGULATIONS1. These Regulations may be cited as “Imports and Exports (Control) Regulations No. 10 of2021”.2. The Imports and Exports (Control) Regulations No. 04 of 2020 published in the GazetteExtraordinary No. 2184/21 dated 16 July 2020, including its Schedules, as amendedsubsequently, are hereby repealed effective from 11 June 2021 without prejudice to theimportation of goods, which have the date of Bill of Lading/ Airway Bill on or before 10 June2021.1
3. a) Goods specified in the Schedule I, except vehicles, auto parts, plastic goods, and agriculturalproducts, are allowed to be imported for the purpose of processing and re-exporting or thepurpose of processing and supply to another exporter for exporting, subject to minimum localvalue addition of 20% if such importation is made by an importer, who is registered under theTemporary Import and Export Processing Scheme (TIEP) or recommended by the Chairman /Director General of Board of Investment of Sri Lanka or Director General of ExportDevelopment Board.b) Goods specified in the Schedule I, except motor vehicles, plastic goods, and agriculturalproducts, and imported by an importer for the purpose of processing for export or the purposeof processing and supply to another exporter for export, but with local value addition below20%, may be allowed on the recommendation of the Chairman / Director General of Board ofInvestment of Sri Lanka or Director General of Export Development Board on a case by casebasis.4. a) Importation of goods specified in the Schedule I, except vehicles, auto parts plastic goods,and agricultural products, by an importer for the purpose of process and re-export will beallowed if such importation of goods will be made;i.On the “No Foreign Exchange (NFE)” Basis;ii.By using funds of the foreign buyer, without obtaining funds from local banks;iii.By using the deposits made out from the earnings of their exports in the ForeignCurrency Bank Accounts (FCBU and Business Foreign Currency Accounts,BFCA), subject to not exceeding the positive balance.In the above cases, the importer shall be required to declare his source of foreign currencyearnings to the local bank(s) when importing under provisions of this Regulation.b) When any importation will be made as per Regulation Nos. 4(a)(i) and 4(a)(ii) above, goodscan be cleared from the Sri Lanka Customs after submission of a declaration, which confirmsthat the said importation is made as per the said Regulations and approvals of other institutionsare not required.2
5. The importer referred to in the Regulations Nos. 3 and 4 shall under all circumstances bringforeign exchange earnings to a commercial bank in Sri Lanka within a period not more than120 days reckoned from the date of the export of processed goods using the imported goodsreferred to in Regulations Nos. 3 and 4 above.6. In any conditions, the Director General of Customs shall not entertain any letters of requestsof any Ministry, Government Department or Statutory Body, etc. other than the Board ofInvestment or the Export Development Board (as provided in the Regulations Nos 3 and 10 inthis Gazette), issued under any legal provisions to allow the importation of goods, which arelisted out in the Schedule I (Temporary Suspension) unless such letters of requests arechanneled to the Director General, Sri Lanka Customs through the Controller General ofImports and Exports in order to prevent misuses.7. The goods specified in the Schedule I have been identified on the Recommendation of theTariff Determination Committee, appointed by the His Excellency President with a view tostrengthen and revive the national economy, and the importation of those Goods shall besubject to the restrictions prescribed by the Regulations below.8. a) Importation of any goods, specified in the Schedule I under any Bill of Lading or AirwayBill dated on or after 11 June 2021, targeting supply to the local market under the paymentterms 3(1)(a), 3(1)(b), and 3(1)(c), of the Imports and Exports (Control) Regulations No. 01 of2011 published in the Gazette Extraordinary No. 1739/3 dated 2 January 2012, shall betemporarily suspended.b) Raw materials for any products which are locally manufactured with minimum local valueaddition of 35% or more shall be allowed to import required raw materials, which are notavailable locally but required for manufacturing such products and specified in the ScheduleI subject to a minimum 30 days supplier’s credit facility.c) Notwithstanding the Regulation No.8 (a) above,3
i.Building Materials Cooperation (BMC) is hereby allowed to import goods,classified under the HS Heading of 69.07 and listed out in the Schedule I of thisGazette.ii.Director General of Customs may clear Plastic Covers, Parts, and Connectorsaccompanied with the importation of approved goods (Ex: Complete SolutionProviders).iii.Franchise operators of any international food and beverage chains, established inthe country shall be allowed to import goods specified in the Schedule I, exceptvehicles and auto parts, on a Special License, issued on a quarterly or half-yearlybasis by the Controller General of Imports and Exports.9. Notwithstanding Regulation No. 8 above, importation of Motor Vehicles (HS Codes of HSHeading 87.02 and 87.03 only) is allowed through a valid Letters of Credit (LC) for the useof the diplomatic officers, who are serving in the Diplomatic missions in Sri Lanka, subjectto the prior approval of the Foreign Ministry. The importer shall submit the approval of theForeign Ministry to any commercial banks to establish Letters of Credit and to the DirectorGeneral of Customs to clearance of the approved motor vehicles from the Sri Lanka Customsunder this Regulation.10. a) Importation of project-related capital Goods, listed out in the Schedule I (includinginternational brands being imported by registered agents) for the purpose of any StrategicDevelopment Projects or other projects, which funded by foreign direct investors or localinvestors and approved under Section 17 of the Board of Investment (BOI) of Sri Lanka Act,No. 4 of 1978, is hereby permitted to be imported on the recommendation of the Chairman/Director General of BOI. Furthermore, loans of any local banks shall not be used for suchimportation of project-related capital goods under this Regulation.4
b) In such instances referred (a) above, the importer shall submit a recommendation from theChairman / Director General of Board of Investment of Sri Lanka to commercial banks andthe Director General of Customs for effect the payment and clearing purpose from the SriLanka Customs.11. Any person, who submits an application to a bank to make payment for importation of anygoods, specified in the Schedules I shall provide the correct Harmonized Description Systemand Commodity Classification (HS) Code as specified in Schedule 'A' of the CustomsOrdinance and relevant Schedule of the goods of this Gazette in his application.12. In terms of Section 21 of the Imports and Exports Control Act No. 1 of 1969, restrictionsspecified in the Regulations issued under that Act are deemed as the restrictions imposed underthe Customs Ordinance. Therefore, the Director General of Customs shall act as per theobjectives of these Regulations.13. The Head of the Department of Foreign Exchange and the Head of the Department of BankSupervisions of the Central Bank of Sri Lanka shall ensure that the commercial banks arecarrying out related activities in compliance with the objectives of these Regulations.14. Where any commercial bank acts in violation of the provisions of these Regulations, theDirector General of Customs shall notify such violations in detail together with relevantdocumentary evidence to the Head of the Department of Foreign Exchange and the ControllerGeneral of Imports and Exports. The Head of the Department of Foreign Exchange and theController General of Imports and Exports shall take action as provided for in the law or informthe relevant authority to take appropriate action, as the case may be.15. Where any person, who is the declarant or the importer acts in violation of the provisions ofthese Regulations, the Director General of Customs and the Controller General of Imports andExports shall take action as provided for in the law on the recommendations of the TariffDetermination Committee appointed by His Excellency President.5
16. Controller General of Imports and Exports shall charge penalty and documentation fee froman importer who imports any consignment in violations of provisions of these Regulations asspecified in the Schedule II of this Gazette when the Tariff Determination Committee permitsthe importation and Customs clearance of such consignment.17. To achieve the objectives of these Regulations, the Controller General of Imports and Exportsshall issue “Operational Instructions” to the Director General of Customs, the local banks,Ministry of Industries, Department of Agriculture, or any other relevant authorities.18. The final decision shall be made on any issue arising in the process of implementation of theabove Regulations on the recommendation of the Tariff Determination Committee, appointedby His Excellency President.19. In these Regulations –i.'The temporary suspension of imports' shall mean that the importation of goodswhich does not comply with the relevant Regulations stated above is prohibited.ii.‘Exportation’ shall mean the carrying and taking out of Sri Lanka or causing to becarried or taken out of Sri Lanka, when used in relation to any goods whether by sea orby air of such goods as mentioned in section 22 of the Imports and Exports (Control)Act, 1 of 1969.iii.‘Importation/Import’ shall mean the importing and bringing into Sri Lanka, orcausing to be imported or brought into Sri Lanka, when used in relation to any goodswhether by sea or by air of such goods as mentioned in section 22 of the Imports andExports (Control) Act, 1 of 1969.6
iv.‘Local Value Addition’ shall mean the enhancement of the value of the unit price ofthe imported goods made at the factory and it is calculated by using the followingequation.Local Value Addition Ex-factory CostCost of Imported raw materialsx 100%Ex-factory CostFor the value of imported raw materials, the followings shall only be includeda. Cost, insurance, freight (CIF) value of Imported raw materialsb. Custom Dutyc. Port and airport levyd. Other import chargesFor ex-factory cost, the followings shall only be includeda. Cost of locally manufactured inputs (Materials and parts manufactured locally)b. Direct labor cost (Salaries and Wages)c. Depreciation costv.‘No Foreign Exchange Basis’ – shall mean the importation of goods without paymentin foreign exchange out of Sri Lanka.vi.‘Project-related capital goods’ shall mean construction Goods, machinery, plant &equipment, and/or any other capital item/material required by a Strategic DevelopmentProject or a Section 17 project, except vehicles, auto parts, plastic goods, andagricultural products.vii.‘Strategic Development Project’ shall mean a project identified under the StrategicDevelopment Projects Act, No 14 of 2008 and in terms of regulations publishedthereunder.7
viii.‘Section 17 projects’ shall mean an enterprise approved under section 17 of the Boardof Investment (BOI) Act, No. 4 of 1978, which entered into an agreement with BOIhaving fulfilled the investment threshold or any other specified requirement.ix.‘Local Market’ shall mean selling goods in Sri Lanka for local consumption orconsumption in person.x.‘Vehicles and Auto parts ’ shall mean items categorized under HS Headings 87.02,87.03, 87.04, 87.05, 87.07, 87.11, and 87.12 of this Gazettexi.‘Plastic Items’ shall mean items categorized under HS Headings 39.22, 39.23, 39.24,39.25, and 39.26 of this Gazette.xii.‘Agricultural Products’ shall mean items categorized under HS Headings 07.02,07.03, 07.05, 07.06, 07.07, 07.08, 07.09, 07.13, 07.14, 08.01, 08.03, 08.04, 08.07,08.10, 08.11, 10.06, 10.08, 11.02, 11.03, 11.06, 12.02, 12.07 and 12.08 of this Gazette.xiii.‘Approved Goods’ shall mean goods allowed to import under the Regulation Nos. 3,4, 8(b), 10, and 18 of this Gazette.8
Schedule IColumn IHSHeading1Column IIHS CodeColumn 7.00--0304.95.00--0304.99.00-Fish fillets and other fish meat (whetheror not minced), fresh, chilled or frozen.Fresh or chilled fillets of tilapias(Oreochromis spp.), catfish (Pangasius spp.,Silurus spp., Clarias spp., Ictalurus spp.),carp (Cyprinus spp., Carassius spp.,Ctenopharyngodonidellus,Hypophthalmichthys spp., Cirrhinus spp.,Mylopharyngodon piceus, Catla catla,Labeospp.,Osteochilushasselti,Leptobarbus hoeveni, Megalobrama spp.),eels (Anguilla spp.), Nile perch (Latesniloticus) and snakeheads (Channa spp.):OtherFrozen fillets of other fish :Pacific salmon (Oncorhynchus nerka,Oncorhynchus gorbuscha, chus kisutch, Oncorhynchusmasou and Oncorhynchus rhodurus),Atlantic salmon (Salmo salar) and Danubesalmon (Hucho hucho)Tunas (of the genus Thunnus), skipjack orstripe-belliedbonito(Euthynnus(Katsuwonus) pelamis)Other, frozen :Fish of the families Bregmacerotidae,Euclichthyidae, Gadidae, Macrouridae,Melanonidae, Merlucciidae, Moridae andMuraenolepididae, other than AlaskaPollack (Theragra chalcogramma)Other9Column IVTemporarySuspension(TS)TSTSTSTSTS
2Milk and cream, concentrated orcontaining added sugar or othersweetening matter.Other:Other:Sweetened Condense MilkTS0702.00.00Tomatoes, fresh or chilled.TS0703.90.00Onions, shallots, garlic, leeks and otheralliaceous vegetables, fresh or chilled.Leeks and other alliaceous ttuce (Lactuca sativa) and chicory(Cichorium spp.), fresh or chilled.Lettuce :Cabbage lettuce (head lettuce)OtherChicory :Witloof chicory (Cichorium intybus var.foliosum)Other-Carrots, turnips, salad beetroot, salsify,celeriac, radishes and similar edible roots,fresh or chilled.Carrots and turnipsOtherTSTS-----Cucumbers and gherkins, fresh or 708.90.00-Leguminous vegetables, shelledunshelled, fresh or chilled.Peas (Pisum sativum)Beans (Vigna spp., Phaseolus spp.)Other leguminous vegetablesTSTSTS0709.51.00--Other vegetables, fresh or chilled.Mushrooms and truffles :Mushrooms of the genus SorTS
Manioc, arrowroot, salep, Jerusalemartichokes, sweet potatoes and similarroots and tubers with high starch orinulin content, fresh, chilled, frozen ordried, whether or not sliced or in the formof pellets; sago pith.Manioc (cassava)Sweet potatoesTSTS--Coconuts, Brazil nuts and cashew nuts,fresh or dried, whether or not shelled orpeeledCashew nuts :ShelledTS---Bananas, including plantains, fresh 713.31.000714.10.000714.20.0012TSTSDried leguminous vegetables, shelled,whether or not skinned or split.Beans (Vigna spp., Phaseolus spp.) :Beans of the species Vigna mungo (L.)Hepper or Vigna radiata (L.) Wilczek :Green gram (moong):OtherCow peas (Vigna unguiculata) :Other07.13-11Other :TrufflesOtherFruits of the genus Capsicum or of the genusPimentaOther :Pumpkins, squash and gourds (Cucurbitaspp.)Other :Sweet corn (Zea mays var.sacharata),whether or not on the cob :OtherOther08.030803.10.000803.10.1011TSTS
er fruit, fresh.StrawberriesDuriansTSTS-Fruit and nuts, uncooked or cooked bysteaming or boiling in water, frozen,whether or not containing added sugar orother sweetening matter.StrawberriesTS08.110811.10.0018---Melons (including watermelons) andpapaws (papayas), fresh.Melons (including watermelons) ---------------Dates, figs, pineapples, avocados, guavas,mangoes and mangoesteens, fresh ordried.Pineapples :FreshDriedAvocados :FreshDriedGuavas, mangoes and mangoesteens :Guavas, freshGuavas, driedMangoes, freshMangoes, driedMangoesteens, freshMangoesteens, 061006.20.00-1006.30.00-TSTSTSRice.Husked (brown) riceSemi-milled or wholly milled rice, whetheror not polished or glazed :12TSTSTSTSTSTSTSTSTSTSTS
--1006.30.901006.40.00---Raw Rice (kekulu)Nadu Rice (red or white)Samba Rice (red or white)Basmati Rice and long grain rice (exceptBasmati)OtherBroken rice------Buckwheat, millet and canary seeds;other cereals.Millet :Other :Kurakkan (Eleusine coracana spp.)Other---------Cereal flours other than of wheat ormeslin.Maize (corn) flourOther :Rice flourKurakkan (Eleusine coracana spp.) flourRye flourOther----Cereal groats, meal and pellets.Groats and meal :Of wheatOf maize (corn)Of other 0-----1106.20.00-1106.20.90---Flour, meal and powder of the driedleguminous vegetables of heading 07.13,of sago or of roots or tubers of heading07.14 or of the products of Chapter 8.Of the dried leguminous vegetables ofheading 07.13 :Black-gram flourOtherOf sago or of roots or tubers of heading07.14 :Other13TSTSTSTSTSTSTSTSTSTSTSTSTSTSTSTSTSTSTSTS
231106.30.00-1106.30.10---1106.30.90---Of the products of Chapter 8 :Dried coconut kernel, ground or powderedafter extracting oilOther---Ground-nuts, not roasted or otherwisecooked, whether or not shelled or brokenSeedOther:In shellShelled, whether or not broken-Other oil seeds and oleaginous fruits,whether or not brokenCotton seeds:Sesamum seedsTS-Flours and meals of oil seeds oroleaginous fruits, other than those ofmustard.Of soya beansOtherTSTS---Coconut (copra), palm kernel or babassuoil and fractions thereof, whether or notrefined, but not chemically modified.Palm kernel or babassu oil and fractionsthere of :Crude oilOtherTSTS---Food preparations notspecified or included.Other :Papadam and similar productsTS-Waters, including natural or artificialmineral waters and aerated waters, notcontaining added sugar or othersweetening matter nor flavoured; ice andsnow.Mineral waters and aerated waters 014TSTSTSTSTSelsewhere
2922.06313222.09Mineral watersOtherOther :WaterOther---------Other fermented beverages (for example,cider, perry, mead, sake); mixtures offermented beverages and mixtures offermented beverages and nonalcoholicbeverages, not elsewhere specified orincluded.OtherPalmyrah 30---------Vinegar and substitutes for vinegarobtained from acetic 516.11.00--Marble, travertine, ecaussine and othercalcareous monumental or building stoneof an apparent specific gravity of 2.5 ormore, and alabaster, whether or notroughly trimmed or merely cut, by sawingor otherwise, into blocks or slabs of arectangular (including square) shape.Marble and travertine :Crude or roughly trimmedMerely cut, by sawing or otherwise, intoblocks or slabs of a rectangular (includingsquare) shapeGranite, prophyry, basalt, sandstone andother monu-mental or building stone,whether or not roughly trimmed ormerely cut, by sawing or otherwise, intoblocks or slabs of a rectangular (includingsquare) shape.GraniteCrude or roughly trimmed15TSTSTSTSTSTSTSTSTSTS
00-3401.30.90---Merely cut, by sawing or otherwise, intoblocks or slabs of a rectangular (includingsquare) shapeSandstoneOther monumental or building stoneSoap; organic surface-active productsand preparations for use as soap, in theform of bars, cakes, moulded pieces orshapes, whether or not containing soap;organic surface-active products andpreparations for washing the skin, in theform of liquid or cream and put up forretail sale, whether or not containingsoap; paper, wadding, felt andnonwovens, impregnated, coated orcovered with soap or detergent.Soap and organic surface-active productsand preparations, in the form of bars, cakes,moulded pieces or shapes, and paper,wadding, felt and nonwovens, impregnated,coated or covered with soap or detergent :For toilet use (including medicatedproducts) :In retail packaging of 500 g or lessOtherOther :In retail packaging of 500 g or lessOtherSoap in other forms :OtherOrganic surface-active products andpreparations for washing the skin, in theform of liquid or cream and put up for retailsale, whether or not containing soapOther (except Milk bath)Prepared binders for foundry moulds orcores; chemical products and preparationof the chemical or allied industries(including those consisting of mixtures of16TSTSTSTSTSTSTSTSTS
3824.99.003824.99.203537-----Baths, shower-baths, sinks, wash-basins,bidets, lavatory pans, seats and covers,flushing cisterns and similar sanitaryware, of plastics.Baths, shower-baths, sinks and wash-basinsOther:Waterless unrinals using ‘Key 922.90.9036----natural products), not elsewhere specifiedor includedOther :Road marking paintsTSTSTSTSArticles for the conveyance or packing ofgoods, of plastics; stoppers, lids, caps andother closures, of plastics.39.233923.10.00-Boxes, cases, crates and similar articles -3923.30.003923.30.90---Other (except plastic creates)Sacks and bags (including cones)Of other plastics :Made of sheeting with thickness of 40microns and belowOther, heat shrinkable bags, printed forpacking of poultry productsCarboys, bottles, flasks and similar articles :OtherTSTSTSTSTableware, kitchenware, other householdarticles and hygienic or toilet articles, ---3924.90.00-Tableware and kitchenware :Of bio-degradable and compostable plasticapproved by the Central EnvironmentAuthority and the SLSIOf other plastics (except CampingEquipment)Other:17TSTS
--46.014601.21.004601.29.004601.92.00----Water bottles not more than 1 L, equippedwith micro filters for the absorption of heavymetals, micro- organisms and chemicalsOther (Except hangers, Feeding Bottle,Baby Soother, Nipple Shield, BabyTeether, cycling bottles)Builders ware of plastics, not elsewherespecified or included.Reservoirs, tanks, vats and similarcontainers, of a capacity exceeding 300 lDoors, windows and their frames andthresholds for doorsShutters, blinds (including Venetian blinds)and similar articles and parts thereofOtherOther articles of plastics and articles ofother materials of headings 39.01 to 39.14.Office or school supplies :Other (Except UV treated Polythene for theuse in poly houses for the production ofvalue added agricultural crops only)Fittings for furniture, coachwork or the likeStatuettes and other ornamental articlesOther:Handles for toothbrushesPlaits and similar products of plaitingmaterials, whether or not assembled intostrips; plaiting materials, plaits andsimilar products of plaiting materials,bound together in parallel strands orwoven, in sheet form, whether or notbeing finished articles (for example, mats,matting, screens).Mats, matting and screens of vegetablematerials :Of bambooOtherOther:Of bamboo18TSTSTSTSTSTSTSTSTSTSTSTSTS
4601.99.0041OtherTS----Basketwork, wickerwork and otherarticles, made directly to shape fromplaiting materials or made up fromgoods of heading 46.01; articles ofloofah.Of vegetable materials :Of bambooOf 602.19.004602.90.004267.014367.02Skins and other parts of birds with theirfeathers or down, feathers, parts offeathers, down and articles thereof (otherthan goods of heading 05.05 and workedquills and 02.10.00--Artificial flowers, foliage and fruit andparts thereof; articles made of artificialflowers, foliage or fruit.Of plasticsOf other materialsWorked monumental or building stone(except slate) and articles thereof, otherthan goods of heading 68.01; mosaic cubesand the like, of natural stone (includingslate), whether or not on a backing;artificially coloured granules, chippingsand powder, of natural stone (includingslate).Tiles, cubes and similar articles, whether ornot rectangular (including squares), thelargest surface area of which is capable ofbeing enclosed in a square the side of whichis less than 7 cm; artificially colouredgranules, chippings and powderOther monumental or building stone andarticles thereof, simply cut or sawn, with aflat or even surface :19TSTSTSTS
rble, travertine and alabasterGraniteOther stoneOther :Marble, travertine and alabaster:unpolished marble slabs, merely cut, withepoxy application on one side and glass fibrenetting on the other sideOtherOther calcareous stoneGraniteOther Stone :Balls for crushing millsOtherArticles of cement, of concrete or ofartificial stone, whether or not reinforced.Tiles, flagstones, bricks and similar articles:Building blocks and bricks :OtherOtherOther articles :Prefabricated structural components forbuilding or civil engineeringOther:OtherArticles of asbestos-cement, of celluloseFibre-cement or the like.Containing asbestos :Corrugated sheetsOther sheets, panels, tiles and similararticlesTubes, pipes and tube or pipe fittingsPacking washers and jointsOtherNot containing asbestos :Corrugated sheets20TSTSTSTSTSTSTSTSTSTSTSTSTSTSTSTSTSTSTS
0-6907.40.00-Ceramic flags and paving, hearth or walltiles; unglazed ceramic mosaic cubes andthe like, whether or not on a backing;finishing ceramics.Flags and paving, hearth or wall tiles, otherthan those of subheadings 6907.30 and6907.40 :Of a water absorption coefficent by weightnot exceeding 0.5% :Wall tilesOtherOf a water absorption coefficient by weightexceeding 0.5% but not exceeding 10% :Wall tilesOtherOf a water absorption coefficient by weightexceeding 10% :Wall tilesOtherMosaic cubes and the like, other than thoseof subheading 6907.40Finishing ceramics-----Other ceramic articles.Other 6914.90.9050Roofing tiles, chimney-pots, cowls,chimney liners, architectural ornamentsand other ceramic constructional goods.Roofing tilesOther87.028702.10.00----Moter vehicles for the transport of ten ormore persons, including the driverWith only compression – ignition internalcombustion piston engine (diesel or semidiesel):Motor vehicles for the transport of less than13 person (adults) including the driver, notmore than three and a half years old:21TSTSTSTSTSTSTSTSTSTSTSTS
---8702.20.39----Modified vehicles of heading 87.03, notmore than two years oldOtherMotor vehicles for the transport of 13 ormore persons (adults) but less than 25persons (adults) including the driver, notmore than five years old :Modified vehicles of heading 87.03, notmore than five years oldOtherMotor vehicles for the transport of 25 ormore persons (adults) but less than 35persons (adults) including the driver, notmore than ten years old :Modified vehicles of heading 87.03, notmore than two years oldOther, not more than five years oldOtherOther, not more than ten years old :Modified Vehicles of heading 87.03,notmore than two years oldOther, not more than five years oldOtherOther, more than ten years old:With both compression-ignition internalcombustion piston engine (diesel or semidiesel) and electric motor as motors forpropulsion:Motor vehicles for the transport of less than13 persons (adults) including the driver, notmoe than three and a half years old:Modified vehicles of heading 87.03,notmore than two years oldOtherMotor vehicles for the transport of 13 ormore persons (adults) but less than 25persons (adults) including the driver, notmore than five years old :Modified vehicles of 87.03,not more thantwo years oldOther22TSTSTSTSTSTSTSTSTSTSTSTSTSTS
-----8702.30.71----8702.30.73--
2 3. a) Goods specified in the Schedule I, except vehicles, auto parts, plastic goods, and agricultural products, are allowed to be imported for the purpose of processing and re-exporting or the purpose of processing and supply to another exporter for exporting, subject to minimum local
