8903.11.21
not more than two years
Section XVII · VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT · unit: u
Importing not more than two years into Sri Lanka under HS 8903.11.21 attracts CID Free, VAT 18%, PAL Ex, CESS 10%, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Yachts and other vessels for pleasure or sports; rowing boats and canoes.›Inflatable (including rigid hull inflatable) boats :›Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg :›Used :›not more than two years
Customs Import Duty (CID) by zone
| General (GEN) | FreeFree |
Other levies
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | 10%10% |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |