Chapter 57

Carpets and other textile floor coverings

Notes.

1.- For the purposes of this Chapter, the term “carpets and other textile floor coverings” means floor coverings in which textil e materials serve as the exposed surface
of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use f or other purposes.

2.-This Chapter does not cover floor covering underlays.

Preferential Duty Surcharge S

ICL/ Gen
HS Hdg HS Code Description Unit VAT PAL Cess on Customs SSCL C
SLSI Duty
AP AD BN GT IN PK SA SF SD SG Duty L

57.01 Carpets and other textile floor

coverings, knotted, whether or not
made up.

5701.10 - Of wool or fine animal hair 9% or 5% or 4.5% or 10% or

m2 Rs.1617/- Free Free Rs.899/- Rs.809/- Rs.1800/- 15% 10% 25% 2.5%
per m2 per m2 per m2 per m2
5701.90 - Of other textile materials :
5701.90.10 --- Coir carpets and rugs 7.5% or 5% or 4.5% or 10% or
m2 & Rs.248/- Rs.166/- Rs.150/- Rs.330/-
Free Free 15% 10% 25% 2.5%
u
per m2 per m2 per m2 per m2
5701.90.20 --- Jute carpets 7.5% or 5% or 4.5% or 10% or
m2 Rs.248/- Free Free Rs.166/- Rs.150/- Rs.330/- 15% 10% 25% 2.5%
per m2 per m3 per m3 per m3
5701.90.90 --- Other 7.5% or 5% or 4.5% or 10% or
m2 Rs.68/- Free Free Rs.45/- Rs.41/- Rs.90/- 15% 10% 25% 2.5%
per m2 per m2 per m2 per m2

57.02 Carpets and other textile floor

coverings, woven, not tufted or
flocked, whether or not made up,
including "Kelem", "Schumacks",
"Karamanie" and similar hand-woven
rugs.

5702.10 - "Kelem", "Schumacks", "Karamanie" and 5% or 4.5% or 10% or

similar hand-woven rugs m2 Free Free Rs.200/- Rs.182/- Rs.400/- 15% 10% 2.5%
per m2 per m2 per m2
5702.20 - Floor coverings of coconut fibres (coir) :

5702.20.10 --- Mats and rugs 5% or 4.5% or 10% or

m2 &
Free Free Rs.68/- Rs.61/- Rs.135/- 15% 10% 25% 2.5%
u
per m2 per m2 per m2
5702.20.20 --- Mattings m2 Free Free 5% 4.5% 10% 15% 10% 2.5%

Section XI - Chapter 57 - Page 1 Sri Lanka Customs National Imports Tariff Guide - 2023
 Preferential Duty Surcharge S
ICL/ Gen
HS Hdg HS Code Description Unit VAT PAL Cess on Customs SSCL C
SLSI Duty
AP AD BN GT IN PK SA SF SD SG Duty L

5702.20.90 --- Other 5% or 4.5% or 10% or

m2 Free Free Rs.68/- Rs.61/- Rs.135/- 15% 10% 2.5%
per m2 per m2 per m2
- Other, of pile construction, not made up :
5702.31 -- Of wool or fine animal hair 5% or 4.5% or 10% or
m2 Free Free Rs.1000/- Rs.909/- Rs.2000/- 15% 10% 2.5%
per m2 per m2 per m2
5702.32 -- Of man-made textile materials m2 Free Free 5% 4.5% 10% 15% 10% 2.5%
5702.39 -- Of other textile materials :
5702.39.10 --- Jute carpets m2 7.5% Free Free 5% 4.5% 10% 15% Ex 2.5%
5702.39.90 --- Other 7.5% or 5% or 4.5% or 10% or
m2 Rs.45/- Free Free Rs.32/- Rs.32/- Rs.60/- 15% 10% 2.5%
per m2 per m2 per m2 per m2
- Other, of pile construction, made up :
5702.41 -- Of wool or fine animal hair 5% or 4.5% or 10% or
2
Rs. Rs. 2209/- Rs. 4750/-
m Free Free 15% 10% 2.5%
2376/- per m2 per m2
2
per m
5702.42 -- Of man-made textile materials 5% or 4.5% or 10% or
9% or
2 Rs.826/- Rs.750/- Rs.1650/-
m Rs. 1486/- Free Free 15% Ex 2.5%
per m2 per m2 per m2
per m2
5702.49 -- Of other textile materials 7.5% or 5% or 4.5% or 10% or
m2 Rs.68/- Free Free Rs.45/- Rs.41/- Rs.90/- 15% 10% 2.5%
per m2 per m2 per m2 per m2
5702.50 - Other, not of pile construction, not made
up :
5702.50.10 --- Of wool or fine animal hair m2 Free Free 5% 4.5% 10% 15% 10% 2.5%
5702.50.20 --- Of man-made textile materials m 2
Free Free 5% 4.5% 10% 15% Ex 2.5%
5702.50.90 --- Of other textile materials 7.5% or 5% or 4.5% or 10% or
m2 Rs.127/- Free Free Rs.86/- Rs.82/- Rs.170/- 15% Ex 2.5%
per m2 per m2 per m2 per m2
- Other, not of pile construction, made up :

5702.91 -- Of wool or fine animal hair m2 Free Free 5% 4.5% 10% 15% 10% 2.5%
5702.92 -- Of man-made textile materials m 2
Free Free 5% 4.5% 10% 15% 10% 100% 2.5%
5702.99 -- Of other textile materials 7.5% or 5% or 4.5% or 10% or
m2 Rs.248/- Free Free Rs.166/- Rs.150/- Rs.330/- 15% Ex 2.5%
per m2 per m2 per m2 per m2

Section XI - Chapter 57 - Page 2 Sri Lanka Customs National Imports Tariff Guide - 2023
 Preferential Duty Surcharge S
ICL/ Gen
HS Hdg HS Code Description Unit VAT PAL Cess on Customs SSCL C
SLSI Duty
AP AD BN GT IN PK SA SF SD SG Duty L

57.03 Carpets and other textile floor

coverings (including turf), tufted,
whether or not made up.

5703.10.00 - Of wool or fine animal hair 9% or 5% or 4.5% or 10% or

m2 Rs. 743/- Free Free Rs. 413/- Rs. 375/- Rs. 825/- 15% 10% 2.5%
per m2 per m2 per m2 per m2
5703.20.00 - Of nylon or other polyamides 5% or 4.5% or 10% or
m2 L Free Free Rs. 47/- Rs. 45/- Rs. 94/- 15% 10% 2.5%
per m2 per m2 per m2
5703.30.00 - Of other man-made textile materials 9% or 5% or 4.5% or 10% or
m2 L Rs. 80/- Free Free Rs. 44/- Rs. 40/- Rs. 88/- 15% 10% 2.5%
per m2 per m2 per m2 per m2
5703.10 - Of wool or fine animal hair 5% or 4.5% or 10% or
9% or
Rs.826/- Rs.750/- Rs.1650/-
m2 Rs. 1486/- Free Free 15% 10% 2.5%
per m2 per m2 per m2
per m2
- Of nylon or other polyamides :
5703.21 -- Turf 5% or 4.5% or 10% or
m2 Free Free Rs.95/- Rs.91/- Rs.190/- 15% 10% 2.5%
per m2 per m2 per m2
5703.29 -- Other 5% or 4.5% or 10% or
m2 Free Free Rs.95/- Rs.91/- Rs.190/- 15% 10% 2.5%
per m2 per m2 per m2
- Of other man-made textile materials :
5703.31 -- Turf 9% or 5% or 4.5% or 10% or
m2 Rs. 164/- Free Free Rs.90/- Rs.82/- Rs.180/- 15% 10% 2.5%
per m2 per m2 per m2 per m2
5703.39 -- Other 9% or 5% or 4.5% or 10% or
m2 Rs. 164/- Free Free Rs.90/- Rs.82/- Rs.180/- 15% 10% 2.5%
per m2 per m2 per m2 per m2
5703.90 - Of other textile materials :
5703.90.10 --- Jute carpets 9% or 5% or 4.5% or 10% or
m2 Rs. 527/- Free Free Rs.290/- Rs.264/- Rs.580/- 15% 10% 2.5%
per m2 per m2 per m2 per m2
5703.90.90 --- Other 9% or 5% or 4.5% or 10% or
m2 Rs. 54/- Free Free Rs.32/- Rs.32/- Rs.60/- 15% 10% 2.5%
per m2 per m2 per m2 per m2

57.04 Carpets and other textile floor

coverings, of felt, not tufted or
flocked, whether or not made up.

5704.10 - Tiles, having a maximum surface area of 5% 4.5% 10%

m2 Free Free 15% 10% 2.5%
0.3 m2
5704.20 - Tiles, having a maximum surface area 5% or 4.5% or 10% or
exceeding 0.3 m2 but not exceeding 1m2 m2 Free Free Rs.45/- Rs. 41/- Rs.90/- 15% 10% 2.5%
per m2 per m2 per m2
5704.90 - Other :

Section XI - Chapter 57 - Page 3 Sri Lanka Customs National Imports Tariff Guide - 2023
 Preferential Duty Surcharge S
ICL/ Gen
HS Hdg HS Code Description Unit VAT PAL Cess on Customs SSCL C
SLSI Duty
AP AD BN GT IN PK SA SF SD SG Duty L

5704.90.10 --- Jute carpets 5% or 4.5% or 10% or

m2 Free Free Rs.45/- Rs. 41/- Rs.90/- 15% Ex 2.5%
per m2 per m4 per m2
5704.90.90 --- Other 5% or 4.5% or 10% or
m2 Free Free Rs.45/- Rs. 41/- Rs.90/- 15% 10% 2.5%
per m2 per m4 per m2

57.05 5705.00 Other carpets and other textile floor 9% or 5% or 4.5% or 10% or
coverings, whether or not made up. m2 Rs. 23/- Free Free Rs.14/- Rs.11/- Rs.25/- 15% 10% 10% 100% 2.5%
per m2 per m2 per m2 per m2

Section XI - Chapter 57 - Page 4 Sri Lanka Customs National Imports Tariff Guide - 2023