Flat bars of a width not exceeding 30 mm and thickness not exceeding 6 mm, containing by weight less than 0.25% of carbon Plain Steel Bars and Coils for the Reinforcement of Concrete / Hot Rolled Steel Bars for Structural and General Engineering Purposes i) Round Bars ii) Square Bars iii) Flats
SLSISection XV · BASE METALS AND ARTICLES OF BASE METAL · unit: kg
Importing flat bars of a width not exceeding 30 mm and thickness not exceeding 6 mm, containing by weight less than 0.25% of carbon plain steel bars and coils for the reinforcement of concrete / hot rolled steel bars for structural and general engineering purposes i) round bars ii) square bars iii) flats into Sri Lanka under HS 7214.91.10 attracts CID 20%, VAT 18%, PAL Ex, CESS 5% or Rs 20/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
- 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.
| General (GEN) | 20%20% |
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | 5% or Rs 20/kg5% or Rs.20/= per kg |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |