6809.19.10
Waste gypsum wallboard or laster board arising from the demolishing of building
L requiredSection XIII · ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE · unit: kg
Importing waste gypsum wallboard or laster board arising from the demolishing of building into Sri Lanka under HS 6809.19.10 attracts CID 20%, VAT 18%, PAL Ex, CESS 18% or Rs 20/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Articles of plaster or of compositions based on plaster.›Boards, sheets, panels, tiles and similar articles, not ornamented :›Other :›Waste gypsum wallboard or laster board arising from the demolishing of building
Import control statusL required
- 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.
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) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | 18% or Rs 20/kg18% or Rs.20/= per kg |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |