6401.92
Covering the ankle but not covering the knee
Section XII · FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR · unit: 2u
Importing covering the ankle but not covering the knee into Sri Lanka under HS 6401.92 attracts CID Rs 300/pair, VAT 18%, PAL Ex, CESS Rs 700/pair, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes.›Other footwear :›Covering the ankle but not covering the knee
Customs Import Duty (CID) by zone
| General (GEN) | Rs 300/pairRs. 300 per pair |
Other levies
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | Rs 700/pairRs.700/= per pair |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |