Sri Lanka post-default IMF-EFF trade and investment restructuring

Sri Lankan industrial-policy, trade-regime and inbound-FDI instruments enacted after the 2022 sovereign default and under the conditionality of the IMF Extended Fund Facility (2023-2027). The cluster captures three intersecting strands: (1) activation of the Colombo Port City Economic Commission Act No. 21 of 2021 SEZ incentive architecture, (2) IMF-EFF-driven tariff and para-tariff streamlining (CESS, PAL, SCL restructuring under the National Imports Tariff Guide), and (3) the counter-cyclical fiscal-consolidation rollbacks that materially tighten inbound-FDI tax preferences. Distinct from south-asia-bilateral-trade-suspension (India–Pakistan bilateral prohibitions) and from em-resource-upstream-capture (mineral-export bans): this is a frontier-market post-default reconstruction theme where industrial and trade policy is set jointly with an IMF programme, producing rapid sequence-of-regime-changes that any cross-border investor or trading partner needs to track.