9614.00
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof.
Section XX · MISCELLANEOUS MANUFACTURED ARTICLES · unit: kg
Importing smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof. into Sri Lanka under HS 9614.00 attracts CID 20%, VAT 18%, PAL Ex, CESS 10%, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof.›Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof.
Customs Import Duty (CID) by zone
| General (GEN) | 20%20% |
| India ISFTA (IN) | FreeFree |
| Pakistan PSFTA (PK) | FreeFree |
| SAFTA – Developing (SD) | 5%5% |
| SAFTA – LDC (SF) | 5%5% |
| Singapore SLSFTA (SG) | 20%20% |
Other levies
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | 10%10% |
| CESS (Singapore) | FreeFree |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |