3918.10
Of polymers of vinyl chloride
Section VII · PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF · unit: kg
Importing of polymers of vinyl chloride into Sri Lanka under HS 3918.10 attracts CID 20%, VAT 18%, PAL 10%, CESS 10% or Rs 45/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter.›Of polymers of vinyl chloride
Customs Import Duty (CID) by zone
| APTA (AP) | 18.0%18.0% |
| 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) | 10% or Rs 45/kg10% or Rs.45/= per kg |
| CESS (Singapore) | 24% or Rs 72/kg24% or Rs.72/= per kg. |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |