4418.82
Cross-laminated timber (CLT or X-lam)
Section IX · WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK · unit: kg
Importing cross-laminated timber (clt or x-lam) into Sri Lanka under HS 4418.82 attracts CID 20%, VAT 18%, PAL Ex, CESS 10% or Rs 35/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes.›Engineered structural timber products :›Cross-laminated timber (CLT or X-lam)
Customs Import Duty (CID) by zone
| General (GEN) | 20%20% |
| India ISFTA (IN) | FreeFree |
| Pakistan PSFTA (PK) | FreeFree |
| SAFTA – Developing (SD) | 5%5% |
| SAFTA – LDC (SF) | 5%5% |
Other levies
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | 10% or Rs 35/kg10% or Rs.35/= per kg |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |