9705.21
Human specimens and parts thereof
Section XXI · WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES · unit: kg
Importing human specimens and parts thereof into Sri Lanka under HS 9705.21 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.
Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological, or numismatic interest.›Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest :›Human specimens and parts thereof
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) | FreeFree |
Other levies
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | – |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |