Entrepot trade or the re-export trade, involves importing goods from one country and re-exporting to another, with or without any additional processing or repackaging. Goods are exempt from duties at the point of import and re-export. In contrast to the vibrant and flourishing entrepot trade that existed during the ancient “Silk” route era in Sri Lanka, the trade today is subdued, confined to a few players operating within or outside the EPZs.