1515.30
Castor oil and its fractions
Section III · ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS;PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES · unit: kg
Importing castor oil and its fractions into Sri Lanka under HS 1515.30 attracts CID 20%, VAT 18%, PAL 10%, CESS 5% or Rs 55/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 (+).›Castor oil and its fractions
Customs Import Duty (CID) by zone
| General (GEN) | 20%20% |
| India ISFTA (IN) | FreeFree |
| Pakistan PSFTA (PK) | FreeFree |
| SAFTA – Developing (SD) | 5%5% |
| SAFTA – LDC (SF) | 5%5% |
Other levies
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | 6%6% |
| CESS (General) | 5% or Rs 55/kg5% or Rs.55/= per kg |
| CESS (Singapore) | Rs 12/kgRs.12/= per kg |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |