6402.12
Ski-boots, cross-country ski footwear and snowboard boots
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 ski-boots, cross-country ski footwear and snowboard boots into Sri Lanka under HS 6402.12 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.
Other footwear with outer soles and uppers of rubber or plastics.›Sports footwear :›Ski-boots, cross-country ski footwear and snowboard boots
Customs Import Duty (CID) by zone
| General (GEN) | Rs 300/pairRs. 300 per pair |
| SAFTA – Developing (SD) | FreeFree |
| SAFTA – LDC (SF) | FreeFree |
Other levies
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | Rs 700/pairRs.700/= per pair |
| CESS (Singapore) | 12% or Rs 480/pair12% or Rs.480/= per pair |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |