taxHub — Sri Lanka Import Tariff Lookup
3917.23

Of polymers of vinyl chloride Conduits for Electrical Installation/ PVC-U (Unplasticized poly(vinyl chloride)) pipes for water supply and buried and above ground drainage and sewerage under pressure/ PVC-U (Unplasticized polyvinyl chloride) pipes for soil and waste discharge systems inside buildings

SLSI

Section VII · PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF · unit: kg

Importing of polymers of vinyl chloride conduits for electrical installation/ pvc-u (unplasticized poly(vinyl chloride)) pipes for water supply and buried and above ground drainage and sewerage under pressure/ pvc-u (unplasticized polyvinyl chloride) pipes for soil and waste discharge systems inside buildings into Sri Lanka under HS 3917.23 attracts CID 20%, VAT 18%, PAL 10%, CESS 13%, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.

Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics.›Tubes, pipes and hoses, rigid :›Of polymers of vinyl chloride Conduits for Electrical Installation/ PVC-U (Unplasticized poly(vinyl chloride)) pipes for water supply and buried and above ground drainage and sewerage under pressure/ PVC-U (Unplasticized polyvinyl chloride) pipes for soil and waste discharge systems inside buildings
Import control statusSLSI
  • SSri Lanka Institute of Standards (SLSI) — compulsory conformity inspection

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)20%20%
Other levies
VAT18%18%
PAL (General)10%10%
PAL (Singapore)6%6%
CESS (General)13%13%
CESS (Singapore)16%16%
Excise–
Surcharge–
SCL–
SSCL2.5%2.5%