4203.21
Specially designed for use in sports
Section VIII · RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT) · unit: kg
Importing specially designed for use in sports into Sri Lanka under HS 4203.21 attracts CID 20%, VAT 18%, PAL 10%, CESS Rs 300/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Articles of apparel and clothing accessories, of leather or of composition leather (+).›Gloves, mittens and mitts :›Specially designed for use in sports
Customs Import Duty (CID) by zone
| APTA (AP) | 18.0%18.0% |
| General (GEN) | 20%20% |
| India ISFTA (IN) | FreeFree |
| Pakistan PSFTA (PK) | FreeFree |
| SAFTA – Developing (SD) | 5%5% |
| SAFTA – LDC (SF) | 7.5%7.5% |
Other levies
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | 6%6% |
| CESS (General) | Rs 300/kgRs.300/= per kg |
| CESS (Singapore) | Rs 160/kgRs.160/= per kg |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |