3923.29.30
Of bio- degradable and compostable plastic approved by the Central Environment Authority and the SLSI
Section VII · PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF · unit: kg
Importing of bio- degradable and compostable plastic approved by the central environment authority and the slsi into Sri Lanka under HS 3923.29.30 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.›Sacks and bags (including cones) :›Of other plastics :›Of bio- degradable and compostable plastic approved by the Central Environment Authority and the SLSI
Customs Import Duty (CID) by zone
| APTA (AP) | 14.7%14.7% |
| General (GEN) | 20%20% |
Other levies
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | 5%5% |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |