taxHub — Sri Lanka Import Tariff Lookup
9405.31

Designed for use solely with light-emitting diode (LED) light sources

Section XX · MISCELLANEOUS MANUFACTURED ARTICLES · unit: kg

Importing designed for use solely with light-emitting diode (led) light sources into Sri Lanka under HS 9405.31 attracts CID 20%, VAT 18%, PAL 7.5%, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.

Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included.›Lighting strings of a kind used for Christmas trees :›Designed for use solely with light-emitting diode (LED) light sources
Customs Import Duty (CID) by zone
General (GEN)20%20%
India ISFTA (IN)FreeFree
Pakistan PSFTA (PK)FreeFree
SAFTA – Developing (SD)FreeFree
SAFTA – LDC (SF)FreeFree
Singapore SLSFTA (SG)FreeFree
Other levies
VAT18%18%
PAL (General)7.5%7.5%
PAL (Singapore)6%6%
CESS (General)–
CESS (Singapore)–
Excise–
Surcharge–
SCL–
SSCL2.5%2.5%