3606.10
Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3
Section VI · PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES · unit: kg
Importing liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 into Sri Lanka under HS 3606.10 attracts CID 20%, VAT 18%, PAL Ex, CESS 15% or Rs 120/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter.›Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3
Customs Import Duty (CID) by zone
| APTA (AP) | 15%15% |
| 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) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | 15% or Rs 120/kg15% or Rs. 120/= per kg |
| CESS (Singapore) | FreeFree |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |