8304.00
Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 94.03.
Section XV · BASE METALS AND ARTICLES OF BASE METAL · unit: kg
Importing filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 94.03. into Sri Lanka under HS 8304.00 attracts CID 20% or Rs 170/kg, VAT 18%, PAL 10%, CESS 5% or Rs 10/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 94.03.›Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 94.03.
Customs Import Duty (CID) by zone
| General (GEN) | 20% or Rs 170/kg20% or Rs.170/- per kg |
Other levies
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | – |
| CESS (General) | 5% or Rs 10/kg5% or Rs.10/= per Kg |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |