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: 01 Jan 2013 | Removal date: open ended
Still in force

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).

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

292 Luggage & handbags; saddlery & harness; other leather articles
4202 Trunks, suitcases, vanitycases, executivecases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travellingbags, insulated food or beverages bags, toile
420229 Other
441 Agricultural or forestry machinery & parts
8701 Tractors (other than tractors of heading 87.09).
870110 Pedestrian controlled tractors
870190 Other
444 Machinery for mining, quarrying & construction; parts
8429 Selfpropelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers.
842911 Track laying
842919 Other
842920 Graders and levellers
842940 Tamping machines and road rollers
842951 Frontend shovel loaders
842952 Machinery with a 360? revolving superstructure
842959 Other
469 Other electrical equipment & parts
8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter.
854370 Other machines and apparatus
491 Motor vehicles, trailers & semi-trailers; parts
8701 Tractors (other than tractors of heading 87.09).
870120 Road tractors for semitrailers
8704 Motor vehicles for the transport of goods.
870423 g.v.w. exceeding 20 tonnes
8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete mixer lorries, road sweeper lorries, spraying lorries, mobile wor
870510 Crane lorries
870530 Fire fighting vehicles
870540 Concretemixer lorries
870590 Other

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