6402.20
Footwear with upper straps or thongs assembled to the sole by means of plugs
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 footwear with upper straps or thongs assembled to the sole by means of plugs into Sri Lanka under HS 6402.20 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.›Footwear with upper straps or thongs assembled to the sole by means of plugs
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% |