IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 11 Dec 2015 | Removal date: open ended

Import tariff

On 11 December 2015, Sri Lanka through Extraordinary Gazette 1944/54-2015 amended the cess on imports of several products as below.
 

  1. Cess was decreased on the following:
  • Beedi leaves under HS 1404 reduced from Rs. 2000 per kg. to Rs. 350 per kg
  • Raw particle board under HS 4410 decreased from 15% to 7.5%
  • Certain Tulles and other net fabric products under HS 5804 decreased from RS. 300 per kg. to Rs. 200 per kg
  • On cabinets for refirderators under HS 8418 reduced from 20% to 5%
  1. Cess was increased on the following:
  • Certain petroleum based lubricants under HS 2710 increased from 10% to 14%
  • Certain water based surfacing preparations for walls under HS 3214 increased from Rs. 20 per kg. to Rs. 50 per kg.
  • Certain refractory cements, mortars etc under HS 3816 increased from Rs. 20 per kg. to Rs. 50 per kg.
  • Non-refractory mortars & concrete and Sorbitol products under HS 3824 increased from Rs. 20 per kg. to Rs. 50 per kg.
  • Water based polymers of styrene under HS 3903 increased from 20% to 25%
  • Polymers of vinyl acetate or other vinyl esters under HS 3905 increased from 20% to 25%
  • Acrylic polymers under HS 3906 increased from 20% to 25%
  • Cess cap on Footwear products under HS 6401 increased from 15% or Rs. 400 per pair to 15% or Rs. 500 per pair
  • Cess cap on foorwear products under HS 6402, 6403 and 6404 increased from 15% or Rs. 500 per pair to 15% or Rs. 600 per pair
  1. Cess was introduced on the following:
  • Part of footwear under HS 6406 at Rs. 800 per kg
  • Centrifuges for filtering water under HS 8421 at Rs. 500 per unit
  • Food grinders and mixers under HS 8509 at Rs. 500 per unit
  • Wall clocks under HS 9105 at Rs. 200 per unit
  1. Cess was removed on the following:
  • Seafood items under HS 0511 at the rate of 8%

 

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

032 Non-wood forest products
1404 Vegetable products not elsewhere specified or included.
140490 Other
212 Prepared & preserved fish, crustaceans, molluscs
0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption.
051191 Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3
293 Footwear other than sports footwear
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.
640351 Covering the ankle
640359 Other
640399 Other
296 Parts of footwear
6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof.
640620 Outer soles and heels, of rubber or plastics
314 Boards & panels
4410 Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances.
441011 Particle board
333 Petroleum oils & oils of bituminous materials, other than crude
2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic con
271012 Light oils and preparations
271019 Other
347 Plastics in primary forms
3903 Polymers of styrene, in primary forms.
390311 Expansible
390319 Other
390330 Acrylonitrilebutadienestyrene (ABS) copolymers
390390 Other
3906 Acrylic polymers in primary forms.
390690 Other
351 Paints & varnishes & related products; artists' colours; ink
3214 Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; nonrefractory surfacing preparations for façades, indoor walls, floors, ceilings or the like.
321490 Other
354 Chemical products n.e.c.
3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included.
382440 Prepared additives for cements, mortars or concretes
382490 Other
439 Other general-purpose machinery & parts
8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15.
841850 Other furniture (chests, cabinets, display counters, showcases and the like) for storage and display, incorporating refrigerating or freezing equipment
841869 Other
841891 Furniture designed to receive refrigerating or freezing equipment
841899 Other
8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases.
842119 Other
842121 For filtering or purifying water
842123 Oil or petrolfilters for internal combustion engines
842199 Other
448 Domestic appliances & parts
8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15.
841821 Compressiontype
841840 Freezers of the upright type, not exceeding 900 l capacity
8509 Electromechanical domestic appliances, with selfcontained electric motor, other than vacuum cleaners of heading 85.08.
850940 Food grinders and mixers; fruit or vegetable juice extractors

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