4813.20
In rolls of a width not exceeding 5 cm
L requiredSection X · PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF · unit: kg
Importing in rolls of a width not exceeding 5 cm into Sri Lanka under HS 4813.20 attracts CID 20%, VAT 18%, PAL 10%, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Cigarette paper, whether or not cut to size or in the form of booklets or tubes.›In rolls of a width not exceeding 5 cm
Import control statusL required
- LImport Control License (ICL) required prior to importation
Meanings quoted from the official NITG 2026-05-16 Preamble, “ABBREVIATIONS AND SYMBOLS” (printed p.79). Always confirm the current control regime with Sri Lanka Customs before importing.
Customs Import Duty (CID) by zone
| General (GEN) | 20%20% |
| India ISFTA (IN) | FreeFree |
| Pakistan PSFTA (PK) | FreeFree |
| SAFTA – Developing (SD) | 4.5%4.5% |
| SAFTA – LDC (SF) | 5%5% |
| Singapore SLSFTA (SG) | 10%10% |
Other levies
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | 6%6% |
| CESS (General) | – |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |