3303.00.10
Perfumes
Section VI · PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES · unit: kg
Importing perfumes into Sri Lanka under HS 3303.00.10 attracts CID 20%, VAT 18%, PAL Ex, CESS Rs 450/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Perfumes and toilet waters.›Perfumes
Customs Import Duty (CID) by zone
| APTA (AP) | 18%18% |
| General (GEN) | 20%20% |
| India ISFTA (IN) | FreeFree |
| Pakistan PSFTA (PK) | FreeFree |
| SAFTA – Developing (SD) | 1.5%1.5% |
| SAFTA – LDC (SF) | 4%4% |
| Singapore SLSFTA (SG) | FreeFree |
Other levies
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | Rs 450/kgRs.450/=p er kg |
| CESS (Singapore) | FreeFree |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |