ANNOUNCED AS TEMPORARYNo
Import-related non-tariff measure, nes
On 1 January 2013, amendments to the VAT act of 2002 of Sri Lanka entered into force. Imports of the following items are excluded from VAT as from 1 January 2013 (HS codes in parenthesis):
Bulldozers, graders, levelers, excavators (8429), raw materials for the manufacture of energy-saving bulbs (8543.90), road tractors for semi-trailers (8701.2010), bowsers (8704.2310; 8704.2320; 8704.3210 and 8704.3220), fire fighting vehicles (8705.3010) and gully bowsers as approved by the Secretary to the relevant line ministry (8705.9030).
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