ISFTA Rules of Origin Explained

India-Sri Lanka FTA (ISFTA) — in force since 1 March 2000 Overview. India-Sri Lanka FTA (ISFTA) is in force since 1 March 2000. It covers goods only and is fully phased in: Sri Lanka's Department of Commerce says both sides have completed their tariff cuts. A wider Economic and Technology Cooperation Agreement has been under negotiation for years and is not concluded; the Department of Commerce still listed it as an ongoing negotiation in December 2025. This page sets out its rule of origin: the test goods must pass to get the agreement's rate. The rule. One rule applies to all goods not wholly obtained: non-originating materials may not exceed 65% of the FOB value (35% domestic value addition), the product must fall under a different four-digit tariff heading from those materials, and the final manufacturing process must take place in the exporting country (Annexure C, rule 7); with inputs from the other country the exporter's own share may be 25% if the two countries together reach 35% (rule 8). How to check your product. Frequently Asked Questions. Check the duty on your product.

Back to FTA Marketplace