3924.10.10
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 3924.10.10 attracts CID 20% or Rs 75/kg, VAT 18%, PAL Ex, CESS 30% or Rs 300/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Tableware, kitchenware, other household articles and hygienic or›Tableware and kitchenware :›Of bio- degradable and compostable plastic approved by the Central Environment Authority and the SLSI
Customs Import Duty (CID) by zone
| APTA – Bangladesh/LDC (AD) | 13% or Rs 39/kg13% or Rs.39/ = per kg |
| General (GEN) | 20% or Rs 75/kg20% or Rs.75/= per kg |
| India ISFTA (IN) | FreeFree |
| Pakistan PSFTA (PK) | FreeFree |
| SAFTA – Developing (SD) | 5% or Rs 18/kg5% or Rs.18/= per kg |
| SAFTA – LDC (SF) | 5% or Rs 18/kg5% or Rs.18/ = per kg |
Other levies
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | 30% or Rs 300/kg30% or Rs.300/= per kg |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |