If the total value of exports for years 1999 and 2000 were same, then the percentage change in the value of imports in 2000 over 1999 is (approx)
Let the total value of exports for both years be 100.
Then value of imports for 1999 = 140
Value of imports for 2000 = 95
So percentage change = (140−95140) × 100 = 32.14%