9613.20
Pocket lighters, gas fuelled, refillable
Section XX · MISCELLANEOUS MANUFACTURED ARTICLES · unit: u
Importing pocket lighters, gas fuelled, refillable into Sri Lanka under HS 9613.20 attracts CID Rs 750/kg, VAT 18%, PAL 10%, CESS 20% or Rs 150/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks.›Pocket lighters, gas fuelled, refillable
Customs Import Duty (CID) by zone
| APTA (AP) | Rs 675/kgRs. 675/= per kg |
| General (GEN) | Rs 750/kgRs. 750/= per kg |
| India ISFTA (IN) | FreeFree |
| Pakistan PSFTA (PK) | FreeFree |
| SAFTA – Developing (SD) | 5% or Rs 19/kg5% or Rs.19/= per kg |
| SAFTA – LDC (SF) | 5% or Rs 19/kg5% or Rs.19/= per kg |
Other levies
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | 6%6% |
| CESS (General) | 20% or Rs 150/kg20% or Rs.150/= per kg |
| CESS (Singapore) | FreeFree |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |