1515.11
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 1515.11 attracts CID 20% or Rs 175/kg, VAT 18%, PAL Ex, CESS Rs 30/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified (+).›Linseed oil and its fractions :›Crude oil
Customs Import Duty (CID) by zone
| General (GEN) | 20% or Rs 175/kg20% or Rs.175/= per kg |
| India ISFTA (IN) | FreeFree |
| Pakistan PSFTA (PK) | FreeFree |
| SAFTA – Developing (SD) | 5% or Rs 44/kg5% or Rs.44/= per kg |
| SAFTA – LDC (SF) | 5% or Rs 44/kg5% or Rs.44/= per kg |
Other levies
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | Rs 30/kgRs.30/= per kg |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |