3405.20
Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork
Section VI · PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES · unit: kg
Importing polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork into Sri Lanka under HS 3405.20 attracts CID 20%, VAT 18%, PAL 10%, CESS 30% or Rs 180/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 34.04.›Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork
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) | 30% or Rs 180/kg30% or Rs.180/= per kg |
| CESS (Singapore) | 12% or Rs 24/kg12% or Rs.24/= per kg |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |