9508.21
Roller coasters
Section XX · MISCELLANEOUS MANUFACTURED ARTICLES · unit: kg
Importing roller coasters into Sri Lanka under HS 9508.21 attracts CID 20%, VAT 18%, PAL Ex, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Travelling circuses and travelling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; travelling theatres.›Amusement park rides and water park amusements :›Roller coasters
Customs Import Duty (CID) by zone
| General (GEN) | 20%20% |
| India ISFTA (IN) | FreeFree |
| Pakistan PSFTA (PK) | FreeFree |
| SAFTA – Developing (SD) | 4.5%4.5% |
| SAFTA – LDC (SF) | 5%5% |
| Singapore SLSFTA (SG) | 10%10% |
Other levies
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | – |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |