8415.90.21
Used / reconditioned
L requiredSection 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: kg
Importing used / reconditioned into Sri Lanka under HS 8415.90.21 attracts CID 20% or Rs 29900/u, VAT 18%, PAL Ex, CESS 5% or Rs 7450/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(+).›Parts:›Indoor units of split type air conditioning machines:›Used / reconditioned
Import control statusL required
- LImport Control License (ICL) required prior to importation
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.
Customs Import Duty (CID) by zone
| General (GEN) | 20% or Rs 29900/u20% or Rs.29,900/ = per u |
| India ISFTA (IN) | FreeFree |
| Pakistan PSFTA (PK) | FreeFree |
| SAFTA – Developing (SD) | 5% or Rs 7467/u5% or Rs. 7,467/= per u |
| SAFTA – LDC (SF) | 5% or Rs 7467/u5% or Rs. 7,467/= per u |
Other levies
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | 5% or Rs 7450/u5% or Rs.7,450/= per u |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |