4820.10
Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles
Section 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 registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles into Sri Lanka under HS 4820.10 attracts CID 20%, VAT 18%, PAL 10%, CESS 25% or Rs 180/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard.›Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles
Customs Import Duty (CID) by zone
| General (GEN) | 20%20% |
Other levies
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | 6%6% |
| CESS (General) | 25% or Rs 180/kg25% or Rs.180/= per kg |
| CESS (Singapore) | 16% or Rs 100/kg16% or Rs.100/= per kg |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |