6404.11
Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
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 sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like into Sri Lanka under HS 6404.11 attracts CID 20%, 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 textile materials.›Footwear with outer soles of rubber or plastics :›Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
Customs Import Duty (CID) by zone
| General (GEN) | 20%20% |
| 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) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |