3923.40
Spools, cops, bobbins and similar supports
Section VII · PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF · unit: kg
Importing spools, cops, bobbins and similar supports into Sri Lanka under HS 3923.40 attracts CID Free, 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.›Spools, cops, bobbins and similar supports
Customs Import Duty (CID) by zone
| General (GEN) | FreeFree |
| India ISFTA (IN) | FreeFree |
| Pakistan PSFTA (PK) | FreeFree |
| SAFTA – Developing (SD) | FreeFree |
| SAFTA – LDC (SF) | FreeFree |
Other levies
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | 6%6% |
| CESS (General) | 5% or Rs 20/kg5% or Rs.20/= per kg |
| CESS (Singapore) | 12% or Rs 24/kg12% or Rs.24/= per kg |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |