9608.50
Sets of articles from two or more of the foregoing subheadings
Section XX · MISCELLANEOUS MANUFACTURED ARTICLES · unit: u
Importing sets of articles from two or more of the foregoing subheadings into Sri Lanka under HS 9608.50 attracts CID 20%, VAT 18%, PAL 10%, CESS 7% or Rs 20/u, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Ball point pens; felt tipped and other porous- tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen- holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 96.09.›Sets of articles from two or more of the foregoing subheadings
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% |
Other levies
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | – |
| CESS (General) | 7% or Rs 20/u7% or Rs.20/= per unit |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |