Half helmets (not covering the back of the skull) of the kind worn by motorcyclists, imported subject to prior Import Control approval
L requiredSection 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: u
Importing half helmets (not covering the back of the skull) of the kind worn by motorcyclists, imported subject to prior import control approval into Sri Lanka under HS 6506.10.50 attracts CID 20%, VAT 18%, PAL Ex, CESS Rs 150/u, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
- LImport Control License (ICL) required prior to importation
Meanings quoted from the official NITG 2026-05-16 Preamble, “ABBREVIATIONS AND SYMBOLS” (printed p.79). Always confirm the current control regime with Sri Lanka Customs before importing.
| General (GEN) | 20%20% |
| India ISFTA (IN) | FreeFree |
| Pakistan PSFTA (PK) | FreeFree |
| SAFTA – Developing (SD) | 4.5%4.5% |
| SAFTA – LDC (SF) | 5%5% |
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | Rs 150/uRs.150/= per unit |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |