taxHub — Sri Lanka Import Tariff Lookup
2845.10

Heavy water (deuterium oxide)

L required

Section VI · PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES · unit: kg

Importing heavy water (deuterium oxide) into Sri Lanka under HS 2845.10 attracts CID Free, VAT 18%, PAL Ex, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.

Isotopes other than those of heading 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined.›Heavy water (deuterium oxide)
Import control statusL required
  • LImport Control License (ICL) required prior to importation

Meanings quoted from the official NITG 2026-05-16 Preamble, “ABBREVIATIONS AND SYMBOLS” (printed p.79). Always confirm the current control regime with Sri Lanka Customs before importing.

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
Singapore SLSFTA (SG)FreeFree
Other levies
VAT18%18%
PAL (General)ExEx
PAL (Singapore)–
CESS (General)–
CESS (Singapore)–
Excise–
Surcharge–
SCL–
SSCL2.5%2.5%