5601.21
Of cotton
Section XI · TEXTILES AND TEXTILE ARTICLES · unit: kg
Importing of cotton into Sri Lanka under HS 5601.21 attracts CID Rs 25/kg, VAT 18%, PAL 10%, CESS Rs 25/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps.›Wadding of textile materials and articles thereof:›Of cotton
Customs Import Duty (CID) by zone
| General (GEN) | Rs 25/kgRs.25/= per kg |
| India ISFTA (IN) | FreeFree |
| Pakistan PSFTA (PK) | FreeFree |
| SAFTA – LDC (SF) | FreeFree |
| Singapore SLSFTA (SG) | FreeFree |
Other levies
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | 6%6% |
| CESS (General) | Rs 25/kgRs.25/= per kg |
| CESS (Singapore) | Rs 60/kgRs.60/= per kg |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |