8432.42
Fertiliser distributors
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 fertiliser distributors into Sri Lanka under HS 8432.42 attracts CID Free, VAT 18%, PAL Ex, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers.›Manure spreaders and fertiliser distributors :›Fertiliser distributors
Customs Import Duty (CID) by zone
| General (GEN) | FreeFree |
| Pakistan PSFTA (PK) | FreeFree |
| SAFTA – Developing (SD) | 1.5%1.5% |
| SAFTA – LDC (SF) | 4%4% |
| Singapore SLSFTA (SG) | FreeFree |
Other levies
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | – |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |