3923.30.20
Bottles of a capacity not exceeding 300 ml
Section VII · PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF · unit: kg
Importing bottles of a capacity not exceeding 300 ml into Sri Lanka under HS 3923.30.20 attracts CID 20%, VAT 18%, PAL 10%, CESS 5% or Rs 20/kg, 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.›Carboys, bottles, flasks and similar articles:›Bottles of a capacity not exceeding 300 ml
Customs Import Duty (CID) by zone
| General (GEN) | 20%20% |
Other levies
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | – |
| CESS (General) | 5% or Rs 20/kg5% or Rs.20/= per kg |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |