taxHub — Sri Lanka Import Tariff Lookup
9505.10

Articles for Christmas festivities

Section XX · MISCELLANEOUS MANUFACTURED ARTICLES · unit: kg

Importing articles for christmas festivities into Sri Lanka under HS 9505.10 attracts CID 30%, VAT 18%, PAL 10%, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.

Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes.›Articles for Christmas festivities
Customs Import Duty (CID) by zone
General (GEN)30%30%
India ISFTA (IN)FreeFree
Pakistan PSFTA (PK)FreeFree
SAFTA – Developing (SD)4.5%4.5%
SAFTA – LDC (SF)5%5%
Other levies
VAT18%18%
PAL (General)10%10%
PAL (Singapore)6%6%
CESS (General)–
CESS (Singapore)–
Excise–
Surcharge–
SCL–
SSCL2.5%2.5%