4911.99.40
Material based on plastics of Subheadings 3920.10 to 3920.90 and for wrapping or packing of commodities
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 material based on plastics of subheadings 3920.10 to 3920.90 and for wrapping or packing of commodities into Sri Lanka under HS 4911.99.40 attracts CID 20%, VAT 18%, PAL 10%, CESS 10% or Rs 200/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Other printed matter, including printed pictures and photographs.›Other :›Other :›Material based on plastics of Subheadings 3920.10 to 3920.90 and for wrapping or packing of commodities
Customs Import Duty (CID) by zone
| General (GEN) | 20%20% |
| Pakistan PSFTA (PK) | FreeFree |
| SAFTA – Developing (SD) | 4.5%4.5% |
| SAFTA – LDC (SF) | 5%5% |
Other levies
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | – |
| CESS (General) | 10% or Rs 200/kg10% or Rs.200/= per kg |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |