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Karviná Pakistan`s negative list consists of 540 six-digit HS tariff headings (products). Since these products are on the negative list, they are not entitled to tariff concessions when imported from Sri Lanka The provision amending the six-digit HS codes has relaxed the PSFTA rules of origin compared to most other free trade agreements which provide that the amendment of the four-digit HS code should take place. . However, domestic value added in the territory of the exporting country may not be less than 25% of the FOB value of the final product, while aggregate value added in both parts should be at least 35% of the FOB value. In addition, the products concerned should also meet the requirement to amend the HS code (six digits), as is the case for the products manufactured above, mentioned in category b. All finished products falling under category (b) above would have to contain at least 35% of the domestic value added of their FOB value in order to benefit from preferential treatment. In addition, it is also necessary that all non-originating materials used by exporters change their six-digit HS codes relative to those of the final product due to the manufacturing process in the exporting country. . . .