6403.20
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe
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 outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe into Sri Lanka under HS 6403.20 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.
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.›Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe
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% |