8903.19.10
Rowing boats for sports
Section XVII · VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT · unit: u
Importing rowing boats for sports into Sri Lanka under HS 8903.19.10 attracts CID Free, VAT 18%, PAL 10.0%, 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 :›Other :›Rowing boats for sports
Customs Import Duty (CID) by zone
| General (GEN) | FreeFree |
| Singapore SLSFTA (SG) | FreeFree |
Other levies
| VAT | 18%18% |
| PAL (General) | 10.0%10.0% |
| PAL (Singapore) | – |
| CESS (General) | – |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |