5302.90.10
Tow and Waste
L requiredSection XI · TEXTILES AND TEXTILE ARTICLES · unit: kg
Importing tow and waste into Sri Lanka under HS 5302.90.10 attracts CID Free, VAT 18%, PAL Ex, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
True hemp ( Cannabis sativa L .) raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock).›Other :›Tow and Waste
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) | FreeFree |
| India ISFTA (IN) | FreeFree |
| Pakistan PSFTA (PK) | FreeFree |
| SAFTA – LDC (SF) | FreeFree |
| Singapore SLSFTA (SG) | FreeFree |
Other levies
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | – |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |