6406.90.91
Uppers attached to inner soles
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: Kg
Importing uppers attached to inner soles into Sri Lanka under HS 6406.90.91 attracts CID 20% or Rs 95/pair, VAT 18%, PAL 10%, CESS Rs 800/pair or Rs 1300/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in- soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof.›Other :›Of Other Materials :›Uppers attached to inner soles
Customs Import Duty (CID) by zone
| General (GEN) | 20% or Rs 95/pair20% Rs.95/= per pair |
| Pakistan PSFTA (PK) | FreeFree |
| SAFTA – Developing (SD) | 5% or Rs 23/pair5% or Rs. 23/= per pair |
| SAFTA – LDC (SF) | 5% or Rs 23/pair5% or Rs.23/= per pair |
Other levies
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | – |
| CESS (General) | Rs 800/pair or Rs 1300/kgRs.800/= per pair or Rs.1300/= per kg |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |