8415.10.35
Of a capacity exceeding 24,000 BTU and not exceeding 30,000 BTU
Section XVI · MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES · unit: u
Importing of a capacity exceeding 24,000 btu and not exceeding 30,000 btu into Sri Lanka under HS 8415.10.35 attracts CID 20% or Rs 31200/u, VAT 18%, PAL 5%, CESS 10% or Rs 15600/u, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated(+).›Of a kind designed to be fixed to a window, wall, ceiling or floor, self- contained or "split system" :›Self-contained :›Of a capacity exceeding 24,000 BTU and not exceeding 30,000 BTU
Customs Import Duty (CID) by zone
| General (GEN) | 20% or Rs 31200/u20% or Rs.31,200/ = per u |
Other levies
| VAT | 18%18% |
| PAL (General) | 5%5% |
| PAL (Singapore) | – |
| CESS (General) | 10% or Rs 15600/u10% or Rs.15,600/= per u |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |