6702.10
Of plastics (Garlands only)
BannedSection 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 of plastics (garlands only) into Sri Lanka under HS 6702.10 attracts CID 20%, VAT 18%, PAL 10%, CESS 18% or Rs 1000/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit.›Of plastics (Garlands only)
Import control statusBanned
- BBanned the Importation Under Import and Export Control Act
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.
Customs Import Duty (CID) by zone
| General (GEN) | 20%20% |
| India ISFTA (IN) | FreeFree |
| Pakistan PSFTA (PK) | FreeFree |
| SAFTA – Developing (SD) | 5%5% |
| SAFTA – LDC (SF) | 5%5% |
Other levies
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | – |
| CESS (General) | 18% or Rs 1000/kg18% or Rs.1000/ = per kg |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |