8214.10
Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor
Section XV · BASE METALS AND ARTICLES OF BASE METAL · unit: kg
Importing paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor into Sri Lanka under HS 8214.10 attracts CID 20%, VAT 18%, PAL 10%, CESS 10% or Rs 90/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files).›Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor
Customs Import Duty (CID) by zone
| General (GEN) | 20%20% |
Other levies
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | 6%6% |
| CESS (General) | 10% or Rs 90/kg10% or Rs.90/= per Kg |
| CESS (Singapore) | Rs 40/kgRs.40/= per Kg |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |