8309.90.10
Roll-over capsules
Section XV · BASE METALS AND ARTICLES OF BASE METAL · unit: kg
Importing roll-over capsules into Sri Lanka under HS 8309.90.10 attracts CID 20%, VAT 18%, PAL 10%, CESS 5% or Rs 125/kg or Rs 0.25/u, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal.›Other :›Roll-over capsules
Customs Import Duty (CID) by zone
| General (GEN) | 20%20% |
Other levies
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | – |
| CESS (General) | 5% or Rs 125/kg or Rs 0.25/u5% or Rs.125/= per kg or Rs.0.25/= per unit |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |