1514.11
Crude oil
Section III · ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS;PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES · unit: kg
Importing crude oil into Sri Lanka under HS 1514.11 attracts CID 20% or Rs 100/kg, VAT 18%, PAL Ex, CESS 5% or Rs 35/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.›Low erucic acid rape or colza oil and its fractions :›Crude oil
Customs Import Duty (CID) by zone
| General (GEN) | 20% or Rs 100/kg20% or Rs.100/= per kg |
| Pakistan PSFTA (PK) | FreeFree |
Other levies
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | 5% or Rs 35/kg5% or Rs.35/= per kg |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |