8418.21.10
Used / reconditioned
ICL suspendedSection 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 used / reconditioned into Sri Lanka under HS 8418.21.10 attracts CID 20%, VAT 18%, PAL 5%, Excise 25%, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15.›Refrigerators, household type :›Compression-type :›Used / reconditioned
Import control statusICL suspended
- LSImport Control License suspended until further notice
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
| APTA (AP) | 16.8%16.8% |
| General (GEN) | 20%20% |
| India ISFTA (IN) | FreeFree |
| Pakistan PSFTA (PK) | FreeFree |
| SAFTA – Developing (SD) | 4.5%4.5% |
| SAFTA – LDC (SF) | 6%6% |
Other levies
| VAT | 18%18% |
| PAL (General) | 5%5% |
| PAL (Singapore) | – |
| CESS (General) | – |
| CESS (Singapore) | – |
| Excise | 25%25% |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |