3923.10.40
Polystyrene Boxes, Disposable
L requiredSection VII · PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF · unit: kg
Importing polystyrene boxes, disposable into Sri Lanka under HS 3923.10.40 attracts CID 20%, VAT 18%, PAL Ex, CESS 5%, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.›Boxes, cases, crates and similar articles :›Polystyrene Boxes, Disposable
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) | 20%20% |
Other levies
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | 5%5% |
| CESS (Singapore) | FreeFree |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |