6907.40
Finishing ceramics Ceramic Tiles and Porcealain Tiles
SLSISection XIII · ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE · unit: m2
Importing finishing ceramics ceramic tiles and porcealain tiles into Sri Lanka under HS 6907.40 attracts CID 20% or Rs 150/m2, VAT 18%, PAL 10%, CESS 18% or Rs 260/m2, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics.›Finishing ceramics Ceramic Tiles and Porcealain Tiles
Import control statusSLSI
- SSri Lanka Institute of Standards (SLSI) — compulsory conformity inspection
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% or Rs 150/m220% or Rs. 150/= per m2 |
Other levies
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | – |
| CESS (General) | 18% or Rs 260/m218% or Rs.260/= per m2 |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |