3824.50
Non-refractory mortars and concretes
Section VI · PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES · unit: kg
Importing non-refractory mortars and concretes into Sri Lanka under HS 3824.50 attracts CID Rs 5/kg, VAT 18%, PAL 10%, CESS Rs 8/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Prepared binders for foundry moulds or cores; chemical products and preparation of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included (+).›Non-refractory mortars and concretes
Customs Import Duty (CID) by zone
| General (GEN) | Rs 5/kgRs.5/= per kg |
| India ISFTA (IN) | FreeFree |
| Pakistan PSFTA (PK) | FreeFree |
| SAFTA – Developing (SD) | FreeFree |
| SAFTA – LDC (SF) | FreeFree |
| Singapore SLSFTA (SG) | FreeFree |
Other levies
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | 6%6% |
| CESS (General) | Rs 8/kgRs.8/= per kg |
| CESS (Singapore) | Rs 16/kgRs.16/= per kg. |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |