taxHub — Sri Lanka Import Tariff Lookup
3808.91.40

Aerosol and refills for vaporizers

L required

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

Importing aerosol and refills for vaporizers into Sri Lanka under HS 3808.91.40 attracts CID Free, VAT 18%, PAL 10%, CESS 7%, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.

Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant- growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers) (+).›Other :›Insecticides :›Aerosol and refills for vaporizers
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
Other levies
VAT18%18%
PAL (General)10%10%
PAL (Singapore)6%6%
CESS (General)7%7%
CESS (Singapore)FreeFree
Excise–
Surcharge–
SCL–
SSCL2.5%2.5%