2523.21
White cement, whether or not artificially coloured
Section V · MINERAL PRODUCTS · unit: kg
Importing white cement, whether or not artificially coloured into Sri Lanka under HS 2523.21 attracts CID Free, VAT 18%, PAL 10%, CESS Rs 2/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Portland cement, aluminous cement, slag cement, supersulphate cement and similar hyudraulic cements, whether or not coloured or in the form of clinkers (+).›Portland cement :›White cement, whether or not artificially coloured
Customs Import Duty (CID) by zone
| General (GEN) | FreeFree |
| India ISFTA (IN) | FreeFree |
| Pakistan PSFTA (PK) | FreeFree |
| SAFTA – Developing (SD) | FreeFree |
| SAFTA – LDC (SF) | FreeFree |
Other levies
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | 6%6% |
| CESS (General) | Rs 2/kgRs. 2/= per kg |
| CESS (Singapore) | 6%6% |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |