8506.10.10
Size "D" Primary Cells and Batteries
SLSISection 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 size "d" primary cells and batteries into Sri Lanka under HS 8506.10.10 attracts CID 20%, VAT 18%, PAL 5%, CESS 10%, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Primary cells and primary batteries(+).›Manganese dioxide :›Size "D" Primary Cells and Batteries
Import control statusSLSI
- SSri Lanka Institute of Standards (SLSI) — compulsory conformity inspection
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) | 18.0%18.0% |
| General (GEN) | 20%20% |
| Singapore SLSFTA (SG) | 20.0%20.0% |
Other levies
| VAT | 18%18% |
| PAL (General) | 5%5% |
| PAL (Singapore) | 6%6% |
| CESS (General) | 10%10% |
| CESS (Singapore) | FreeFree |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |