Chapter 85

Electrical machinery and equipment and parts thereof;

sound recorders and reproducers,
television image and sound recorders and reproducers, and
parts and accessories of such articles

Notes.

1.- This Chapter does not cover :

(a) Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about
the person;
(b) Articles of glass of heading 70.11;
(c) Machines and apparatus of heading 84.86;
(d) Vacuum apparatus of a kind used in medical, surgical, dental or veterinary sciences (heading 90.18); or
(e) Electrically heated furniture of Chapter 94.

2.- Headings 85.01 to 85.04 do not apply to goods described in heading 85.11, 85.12, 85.40, 85.41 or 85.42.

However, metal tank mercury arc rectifiers remain classified in heading 85.04.

3.-For the purposes of heading 85.07, the expression “electric accumulators” includes those presented with ancillary components which contribute to the accumulator’s function of
storing and supplying energy or protect it from damage, such as electrical connectors, temperature control devices (for example, thermistors) and circuit protection devices. They
may also include a portion of the protective housing of the goods in which they are to be used.

4.-Heading 85.09 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes :

(a) Floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;
(b) Other machines provided the weight of such machines does not exceed 20 kg.

The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading 84.14), centrifugal clothes-dryers (heading 84.21), dish washing machines (heading 84.22), household washing machines
(heading 84.50), roller or other ironing machines (heading 84.20 or 84.51), sewing machines (heading 84.52), electric scissors (heading 84.67) or to electro-thermic appliances (heading 85.16).

5.- For the purposes of heading 85.17 the term "smartphones" means telephones for cellular networks, equipped with a mobile operating system designed to perform the functions of an automatic data
processing machine such as downloading and running multiple applications simultaneously, including third-party applications, and whether or not integrating other features such as digital cameras
and navigational aid systems.

6.-For the purposes of heading 85.23 :

(a) “Solid-state non-volatile storage devices” (for example, “flash memory cards” or “flash electronic storage cards”) are storage devices with a connecting socket, comprising in
the same housing one or more flash memories (for example, “FLASH E2PROM”) in the form of integrated circuits mounted on a printed circuit board. They may include a
controller in the form of an integrated circuit and discrete passive components, such as capacitors and resistors;

(b) The term “smart cards” means cards which have embedded in them one or more electronic integrated circuits (a microprocessor, random access memory (RAM) or
read-only memory (ROM)) in the form of chips. These cards may contain contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements.

7.- For the purposes of heading 85.24, "flat panel display modules" refer to devices or apparatus for the display of information, equipped at a minimum with a display screen, which are designed to be incorporated into articles of other headings prior to use. Display screens for
flat panel display modules include, but are not limited to, those which are flat, curved, flexible, foldable, or stretchable in form. Flat panel display modules may incorporate additional elements, including those necessary for receiving video signals and the allocation of those
signals to pixels on the display. However, heading 85.24 does not include display modules which are equipped with components for converting video signals (e.g., a scaler IC, decorder IC or application processer) or have otehrwise assumed the character of goods of other
headings.

For the classification of flat panel display modules defined in this Note, heading 85.24 shall take precedence over any other heading in the Nomenclature.

8.- For the purposes of heading 85.34 “printed circuits” are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the “film circuit” technique, conductor elements, contacts or other printed components
(for example, inductances, resistors, capacitors) alone or interconnected according to a
pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements).

The expression “printed circuits” does not cover circuits combined with elements other than those obtained during the printing process, nor does it cover individual, discrete
resistors, capacitors or inductances. Printed circuits may, however, be fitted with non-printed connecting elements.

Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading 85.42.

9.-For the purpose of heading 85.36, “connectors for optical fibres, optical fibre bundles or cables” means connectors that simply mechanically align optical fibres end to end in a
digital line system. They perform no other function, such as the amplification, regeneration or modification of a signal.

10.-Heading 85.37 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (heading 85.43).

11.- For the purposes of heading 85.39, the expression "light-emitting diode (LED) light sources" covers:

(a) "Light-emitting diode (LED) modules" which are electrical light sources based on light-emitting diodes (LED) arranged in electrical circuits and containing further elements like
electrical, mechanical, thermal or optical elements. They also contain discrete active elements, discrete passive elements, or articles of heading 85.36 or 85.42 for the purposes
of providing power supply or power control. Light-emitting diode (LED) modules do not have a cap designed to allow easy installation or replacement in a luminaire ensure
mechanical and electrical contact.
(b) "Light-emitting diode (LED) lamps" which are electrical light sources containing one or more LED modules containing further elements like electrical, mechanical, thermal or optical
Section XVI - Chapter 85 - Page 1 Sri Lanka Customs National Imports Tariff Guide - 2024
 mechanical and electrical contact.
(b) "Light-emitting diode (LED) lamps" which are electrical light sources containing one or more LED modules containing further elements like electrical, mechanical, thermal or optical
elements. The distinction between light-emitting diode (LED) modules and light-emitting diode (LED) lamps is that lamps have a cap designed to allow easy installation or replacement
in a luminaire and ensure mechanical and electrical contact.

12.- For the purposes of headings 85.41 and 85.42 :

(a) (i) “Semiconductor devices” are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field or semiconductor-based transducers.
Semiconductor devices may also include assembly of plural elements, whether or not equipped with active and passive device ancillary functions.

Semiconductor-based transducers” are, for the purposes of this definition, semiconductor-based sensors, semiconductor-based actuators, semiconductor-based resonators and semiconductor
based oscillators, which are types of discrete semiconductor-based devices, which perform an intrinsic function, which are able to convert any kind of physical or chemical phenomena or an
action into an electrical signal or an electrical signal into any type of physical phenomenon or an action.

All the elements in semiconductor-based transducers are indivisibly combined, and may also include necessary materials indivisibly attached, that enable their construction or function.

The following expressions mean :

(1) “Semiconductor-based” means built or manufactured on a semiconductor substrate or made of semiconductor materials, manufactured by semiconductor technology, in which the
semiconductor substrate or material plays a critical and unreplaceable role of transducer function and performance, and the operation of which is based on semiconductor properties
including physical, electrical, chemical and optical properties.

(2) “Physical or chemical phenomena” relate to phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field
strength, light, radioactivity, humidity, flow, chemicals concentration, etc.

(3) “Semiconductor-based sensor” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor
and that have the function of detecting physical or chemical quantities and converting these into electric signals caused by resulting variations in electric properties or displacement of a
mechanical structure.

(4) “Semiconductor-based actuator” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a
semiconductor and that have the function of converting electric signals into physical movement

(5) “Semiconductor-based resonator” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a
semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response
to an external input.

(6) “Semiconductor-based oscillator” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a
semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures.

Section XVI - Chapter 85 - Page 2 Sri Lanka Customs National Imports Tariff Guide - 2024
 (ii) “Light-emitting diodes (LED)” are semiconductor devices based on semiconductor materials which convert electrical energy into visible, infra-red or ultra-violet rays, whether or not electrically
connected among each other and whether or not combined with protective diodes. Light-emitting diodes (LED) of heading 85.41 do not incorporate elements for the purposes of providing
power supply or power control;

(b) “Electronic integrated circuits” are :

(i) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc.) are created in the mass (essentially) and on the surface of a semiconductor or compound semiconductor material (for example, doped
silicon, gallium arsenide, silicon germanium, indium phosphide) and are inseparably associated;

(ii) Hybrid integrated circuits in which passive elements (resistors, capacitors, inductances, etc.), obtained by thin- or thick-film technology, and active elements (diodes, transistors monolithic integrated circuits, etc.), obtained by semiconductor technology, are
combined to all intents and purposes indivisibly, by interconnections or interconnecting cables, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components;

(iii) Multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates, with or without leadframes, but with no other active or
passive circuit elements.

(iv) Multi-component integrated circuits (MCOs) : a combination of one or more monolithic, hybrid or multi-chip integrated circuits with at least one of the following components : silicon-based sensors, actuators, oscillators, resonators or combinations thereof,
or components performing the functions of articles classifiable under heading 85.32, 85.33, 85.41, or inductors classifiable under heading 85.04 formed to all intents and purposes indivisibly into a single body like an integrated circuit, as a component of a
kind used for assembly onto a printed circuit board (PCB) or other carrier, through the connecting of pins, leads, balls, lands, bumps ,or pads.

For the purpose of this definition:

1. “Components” may be discrete, manufactured independently then assembled onto the rest of the MCO, or integrated into other components.
2. “Silicon based” means built on a silicon substrate, or made of silicon materials, or manufactured onto integrated circuit die.
1. (a)“Silicon-based sensors” consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical phenomena and
transducing these into electric signals, caused by resulting variations in electric properties or displacement of a mechanical structure. “Physical or chemical phenomena” relates to phenomena, such as pressure, acoustic waves,
acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc.
(b)“Silicon based actuators" consist of microelectronic and mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electrical signals into
physical movement.
(c)“Silicon based resonators” are components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and have
the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to
an external input.
(d)"Silicon based oscillators” are active components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a
semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical
geometry of these structures.

For the classification of the articles defined in this Note, headings 85.41 and 85.42 shall take precedence over any other heading in the Nomenclature, except in the case of heading
85.23, which might cover them by reference to, in particular, their function.

Subheading Notes.

1.- Subheading 8525.81 covers only high-speed television cameras, digital cameras and video camera recorders having one or more of the following characteristics :

- writing speed exceeding 0.5 mm per microsecond;

- time resolution 50 nanoseconds or less;

- frame rate exceeding 225,000 frames per second.

2.- In respect of subheading 8525.82, radiation-hardened or radiation-tolerant television cameras, digital cameras and video camera recorders are designed or shielded to enable operation in a high-
radiation environment. These cameras are designed to withstand a total radiation dose of at least 50 × 103 Gy(silicon) (5 × 106 RAD (silicon)), without operational degradation.

3.- Subheading 8525.83 covers night vision television cameras, digital cameras and video camera recorders which use a photocathode to convert available light to electrons, which can be amplified and
converted to yield a visible image. This subheading excludes thermal imaging cameras (generally subheading 8525.89).

Section XVI - Chapter 85 - Page 3 Sri Lanka Customs National Imports Tariff Guide - 2024
 converted to yield a visible image. This subheading excludes thermal imaging cameras (generally subheading 8525.89).

4.- Subheading 8527.12 covers only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions
of which do not exceed 170 mm x 100 mm x 45 mm.

5.- For the purposes of subheadings 8549.11 to 8549.19, “spent primary cells, spent primary batteries and spent electric accumulators” are those which are neither usable as such because of breakage,
cutting-up, wear or other reasons, nor capable of being recharged.

Preferential Duty PAL Cess Surcharge

ICL/ Gen Excise

SCL
HS Hdg HS Code Description Unit VAT on Customs SSCL
SLSI AP AD BN GT IN PK SA SF SD SG Duty Gen SG GEN SG (S.P.D) Duty

85.01 Electric motors and generators

(excluding generating sets).

8501.10 - Motors of an output not exceeding 37.5 W :

8501.10.10 --- DC Motors u Free Free Free Free Free Free 18% 5% 6% 2.5%
8501.10.90 --- Other u Free Free 5% 5% Free Free 18% 5% 2% 2.5%
8501.20 - Universal AC/DC motors of an output
u Free Free Free Free Free Free 18% 5% 2% 2.5%
exceeding 37.5 W
- Other DC motors; DC generators, other than
photovoltaic generators :
8501.31 -- Of an output not exceeding 750 W : u Free Free Free Free Free Free Free 18% Ex 2.5%
8501.32 -- Of an output exceeding 750 W but not
u Free Free Free Free Free Free 18% 5% 6% 2.5%
exceeding 75 kW
8501.33 -- Of an output exceeding 75 kW but not
u Free Free Free Free Free Free 18% 5% 6% 2.5%
exceeding 375 kW
8501.34 -- Of an output exceeding 375 kW u Free Free Free Free Free Free 18% 5% 6% 2.5%
8501.40 - Other AC motors, single-phase :
8501.40.10 --- Induction motors 200/250 V exceeding 0.185
u Free Free 5% 5% 20% 18% 5% 6% 2.5%
kW
8501.40.20 --- Motors for fans of heading 8414.51 18% or 5% or 5% or 20% or 10% or
u Rs.227/= Free Free Rs.110/= Rs.100/= Rs.440/= 18% 5% 6% Rs.220/= Free 2.5%
per u per u per u per u per u
8501.40.90 --- Other u Free Free Free Free Free Free Free 18% 5% 6% 2.5%
- Other AC motors, multi-phase :
8501.51 -- Of an output not exceeding 750 W :
8501.51.10 --- Induction motors 350/450 V 3 phase
exceeding 0.185 kW and exceeding 750 RPM u Free Free 5% 5% 20% 18% 5% 6% 2.5%

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SLSI AP AD BN GT IN PK SA SF SD SG Duty Gen SG GEN SG (S.P.D) Duty

8501.51.90 --- Other u Free Free Free Free Free Free 18% 5% 6% 2.5%
8501.52 -- Of an output exceeding 750 W but not
18%
exceeding 75 kW :
8501.52.10 --- Induction motors 350/450 V 3 phase
exceeding 750 W but not exceeding 25 kW u 20% 18% 5% 6% 2.5%
and exceeding 750 RPM
8501.52.90 --- Other u Free Free 18% 5% 6% 2.5%
8501.53 -- Of an output exceeding 75 kW u Free Free Free Free Free Free 18% 5% 6% 2.5%
- AC generators (alternators), other than
photovoltaic generators :
8501.61 -- Of an output not exceeding 75 kVA : u Free Free Free Free Free Free 18% Ex 2.5%
8501.62 -- Of an output exceeding 75 kVA but not
u Free Free Free Free Free Free 18% Ex 2.5%
exceeding 375 kVA
8501.63 -- Of an output exceeding 375 kVA but not
u Free Free Free Free Free Free 18% Ex 2.5%
exceeding 750 kVA
8501.64 -- Of an output exceeding 750 kVA u Free Free Free Free Free Free 18% Ex 2.5%
- Photovoltaic DC generators :
8501.71 -- Of an output not exceeding 50 W: u
8501.71.10 --- Solar cells assembled into modules or made up
into panels and equipped with elements u Free Free Free Free Free Free Free 18% Ex Ex
mounted to facilitate output
8501.71.90 --- Other u Free Free Free Free Free Free 18% Ex 2.5%
8501.72 - Of an output exceeding 50 W:
8501.72.10 --- Solar cells assembled into modules or made up
into panels and equipped with elements u Free Free Free Free Free Free Free 18% Ex Ex
mounted to facilitate output
8501.72.90 --- Other u Free Free Free Free Free Free 18% Ex 2.5%
8501.80 - Photovoltaic AC generators:
8501.80.10 --- Solar cells assembled into modules or made up
into panels and equipped with elements u Free Free Free Free Free Free 18% Ex Ex
mounted to facilitate output
8501.80.90 --- Other u Free Free Free Free Free Free 18% Ex 2.5%

85.02 Electric generating sets and rotary

converters.

- Generating sets with compression-ignition

internal combustion piston engines (diesel or
semi-diesel engines) :
8502.11 -- Of an output not exceeding 75 kVA u Free Free Free Free Free Free Free 18% 10% 6% 2.5%
8502.12 -- Of an output exceeding 75 kVA but not
u Free Free Free Free Free Free Free 18% 10% 6% 2.5%
exceeding 375 kVA
8502.13 -- Of an output exceeding 375 kVA u Free Free Free Free Free Free 18% 10% 6% 2.5%
8502.20 - Generating sets with spark-ignition internal
u Free Free Free Free Free Free 18% 5% 6% 2.5%
combustion piston engines
- Other generating sets :
8502.31 -- Wind-powered u Free Free Free Free Free Free 18% 5% 6% 2.5%
8502.39 -- Other u Free Free Free Free Free Free 18% 5% 6% 2.5%
8502.40 - Electric rotary converters u Free Free Free Free Free Free 18% Ex 2.5%

85.03 8503.00 Parts suitable for use solely or

principally with the machines of heading
85.01 or 85.02.

8503.00.10 --- Wound stators for electric motors of single

kg Free Free 5% 5% 20.0% 20% 18% 5% 6% 2.5%
phase
8503.00.20 --- Parts suitable for use solely or principally with
kg Free Free Free Free Free Free 18% 5% 6% 2.5%
electric generators
8503.00.90 --- Other kg Free Free Free Free Free Free 18% 5% 6% 2.5%

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HS Hdg HS Code Description Unit VAT on Customs SSCL
SLSI AP AD BN GT IN PK SA SF SD SG Duty Gen SG GEN SG (S.P.D) Duty

85.04 Electrical transformers, static converters

(for example, rectifiers) and inductors.

8504.10 - Ballasts for discharge lamps or tubes :

8504.10.10 --- Contaminated with or containing
6% 2.5%
Polychlorinated biphenyls (PCB) u Free Free Free 4% 1.5% Free 18% 5% 8% 6%
Ballasts for Tubular Fluorescent Lamps S
8504.10.90 --- Other 6% 2.5%
u Free Free Free 4% 1.5% Free 18% 5% 8%
Ballasts for Tubular Fluorescent Lamps S
- Liquid dielectric transformers :
8504.21 -- Having a power handling capacity not
exceeding 650 kVA :
8504.21.10 --- Contaminated with or containing
u 15% 18% 5% 6% 2.5%
Polychlorinated biphenyls (PCB)
8504.21.90 --- Other u 15% 18% 5% 6% 2.5%
8504.22 -- Having a power handling capacity exceeding
650 kVA but not exceeding 10,000 kVA :

8504.22.10 --- Contaminated with or containing

Polychlorinated biphenyls (PCB), not u Free Free 6% 4.5% 10.0% 15% 18% 5% 6% 2.5%
exceeding 5000 kVA
8504.22.20 --- Other, not exceeding 5000 kVA u Free Free 6% 4.5% 10.0% 15% 18% 5% 6% 2.5%
8504.22.30 --- Other, contaminated with or containing
u Free Free 4% 1.5% Free Free 18% 5% 6% 8% 6% 2.5%
Polychlorinated biphenyls (PCB)
8504.22.90 --- Other u Free Free 4% 1.5% Free Free 18% 10% 6% 8% 6% 2.5%
8504.23 -- Having a power handling capacity exceeding
10,000 kVA :
8504.23.10 --- Contaminated with or containing
u Free Free 4% 1.5% Free Free 18% Ex 8% 6% 2.5%
Polychlorinated biphenyls (PCB)
8504.23.90 --- Other u Free Free 4% 1.5% Free Free 18% 5% 6% 8% 6% 2.5%
- Other transformers :
8504.31 -- Having a power handling capacity not
exceeding 1 kVA :
8504.31.10 --- Contaminated with or containing
u 15% 18% 5% 6% 2.5%
Polychlorinated biphenyls (PCB)
8504.31.90 --- Other u 15% 18% 5% 6% 2.5%
8504.32 -- Having a power handling capacity exceeding
1 kVA but not exceeding 16 kVA :

8504.32.10 --- Contaminated with or containing

u Free Free 5% 4.5% 10.0% 15% 18% 5% 6% 2.5%
Polychlorinated biphenyls (PCB)
8504.32.90 --- Other u Free Free 5% 4.5% 10.0% 15% 18% 5% 6% 2.5%

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HS Hdg HS Code Description Unit VAT on Customs SSCL
SLSI AP AD BN GT IN PK SA SF SD SG Duty Gen SG GEN SG (S.P.D) Duty

8504.33 -- Having a power handling capacity exceeding

16 kVA but not exceeding 500 kVA :

8504.33.10 --- Contaminated with or containing Rs.5/=

u 5% 4.5% 15% 18% 5% 6% 2.5%
Polychlorinated biphenyls (PCB) per kg
8504.33.90 --- Other u 5% 4.5% 15% 18% 5% 6% 2.5%
8504.34 -- Having a power handling capacity exceeding
500 kVA :
8504.34.10 --- Contaminated with or containing
u 13.5% Free Free 5% 4.5% 10.0% 15% 18% 5% 6% 2.5%
Polychlorinated biphenyls (PCB)
8504.34.90 --- Other u 13.5% Free Free 5% 4.5% 10.0% 15% 18% 5% 6% 2.5%
8504.40 - Static converters :
8504.40.10 --- Uninterruptible power supplies, contaminated
with or containing Polychlorinated biphenyls u Free Free Free Free Free Free 18% 5% 6% 2.5%
(PCB)
8504.40.20 --- Other, uninterruptible power supplies u Free Free Free Free Free Free 18% 10% 6% 2.5%
8504.40.30 --- Other, contaminated with or containing
u Free Free Free Free Free Free 18% 5% 6% 2.5%
Polychlorinated biphenyls (PCB)
8504.40.90 --- Other u Free Free Free Free Free Free 18% Ex 2.5%
8504.50 - Other inductors :
8504.50.10 --- Contaminated with or containing
u Free Free 4% 1.5% Free Free 18% 5% 6% 8% 6% 2.5%
Polychlorinated biphenyls (PCB)
8504.50.90 --- Other u Free Free 4% 1.5% Free Free 18% 5% 6% 8% 6% 2.5%
8504.90 - Parts :
8504.90.10 --- Contaminated with or containing
kg Free Free 4% 1.5% Free Free 18% 5% 6% 8% 6% 2.5%
Polychlorinated biphenyls (PCB)
8504.90.90 --- Other kg Free Free 4% 1.5% Free Free 18% 5% 6% 8% 6% 2.5%

85.05 Electro-magnets; permanent magnets

and articles intended to become
permanent magnets after
magnetization; electro-magnetic or
permanent magnet chucks, clamps and
similar holding devices; electro-
magnetic couplings, clutches and
brakes; electro-magnetic lifting heads.

- Permanent magnets and articles intended to

become permanent magnets after
magnetization :
8505.11 -- Of metal kg Free Free Free Free Free Free 18% 5% 6% 2.5%
8505.19 -- Other kg Free Free Free Free Free Free 18% 5% 6% 2.5%
8505.20 - Electro-magnetic couplings, clutches and
kg Free Free Free Free Free Free 18% 5% 6% 2.5%
brakes
8505.90 - Other, including parts kg Free Free Free Free Free Free 18% 5% 6% 2.5%

85.06 Primary cells and primary batteries(+).

8506.10 - Manganese dioxide :

8506.10.10 --- Size "D"
u 18.0% 20.0% 20% 18% 5% 6% 10% Free 2.5%
Primary Cells and Batteries S
8506.10.90 --- Other
u 18.0% 10.0% 20% 18% 5% 6% 2.5%
Primary Cells and Batteries S
8506.30 - Mercuric oxide u Free Free 5% 4.5% 10.0% 15% 18% Ex 2.5%
8506.40 - Silver oxide u Free Free 5% 4.5% 10.0% 15% 18% Ex 2.5%
8506.50 - Lithium u Free Free 5% 4.5% 10.0% 15% 18% 5% 6% 2.5%
8506.60 - Air-zinc u Free Free 5% 4.5% 10.0% 15% 18% Ex 2.5%
8506.80 - Other primary cells and primary batteries
u Free Free 5% 4.5% 10.0% 15% 18% 5% 6% 2.5%
Primary Cells and Batteries S
8506.90 - Parts kg Free Free Free Free Free Free Free 18% 5% 6% 2.5%

85.07 Electric accumulators, including

separators therefor, whether or not
rectangular (including square).

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SCL
HS Hdg HS Code Description Unit VAT on Customs SSCL
SLSI AP AD BN GT IN PK SA SF SD SG Duty Gen SG GEN SG (S.P.D) Duty

8507.10 - Lead-acid, of a kind used for starting piston

engines:
8507.10.10 --- Sealed type accumulators filled with acid
20% or 10% or 2.5%
solution and ready for use
u Rs.270/= 18% 10% Rs.130/=
Lead Acid Starter Batteries for Motor Cycles
S per kg per kg 2.5%
and similar use
8507.10.90 --- Other 20% or 10% or 2.5%
Lead Acid Starter Batteries for Motor Cycles u Rs.270/= 18% 5% Rs.130/=
S 2.5%
and similar use per kg per kg
8507.20 - Other lead-acid accumulators
8507.20.10 --- For electric vehicles u Free Free Free 5% 4.5% 10.0% Free 18% 5% 6% 2.5%
8507.20.90 --- Other u 13.5% Free Free 5% 4.5% 10.0% 15% 18% 5% 6% 2.5%
8507.30 - Nickel-cadmium u 2.5%
8507.30.10 --- For electric vehicles u Free Free Free Free Free Free 18% 5% 6% 2.5%
8507.30.90 --- Other u Free Free Free Free Free Free 18% 5% 6% 2.5%
8507.50 - Nickel-metal hydride u 2.5%
8507.50.10 --- For electric vehicles u Free Free 5% 4.5% 10.0% Free 18% 5% 6% 2.5%
8507.50.90 --- Other u Free Free 5% 4.5% 10.0% 15% 18% 5% 6% 2.5%
8507.60 - Lithium-ion u 2.5%
8507.60.10 --- For electric vehicles u Free Free 5% 4.5% 10.0% Free 18% 5% 6% 2.5%
8507.60.90 --- Other
u Free Free 5% 4.5% 10.0% 15% 18% 5% 6% 2.5%

8507.80 - Other accumulators u 2.5%

8507.80.10 --- For electric vehicles u Free Free 5% 4.5% 10.0% Free 18% 5% 6% 2.5%
8507.80.90 --- Other u Free Free 5% 4.5% 10.0% 15% 18% 5% 6% 2.5%
8507.90 - Parts kg 13.5% Free Free 5% 4.5% 10.0% 15% 18% 5% 6% 0% 2.5%

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SCL
HS Hdg HS Code Description Unit VAT on Customs SSCL
SLSI AP AD BN GT IN PK SA SF SD SG Duty Gen SG GEN SG (S.P.D) Duty

85.08 Vacuum cleaners.

- With self-contained electric motor :

8508.11 -- Of a power not exceeding 1,500 W and having
a dust bag or other receptacle capacity not u Free Free Free Free Free 20% 18% 5% 2% 2.5%
exceeding 20 l
8508.19 -- Other u Free Free Free Free Free Free Free 18% 10% 6% 2.5%
8508.60 - Other vacuum cleaners u Free Free Free Free Free Free Free 18% 5% 2% 2.5%
8508.70 - Parts kg Free Free Free Free Free Free 18% 10% 6% 2.5%

85.09 Electro-mechanical domestic appliances,

with self-contained electric motor, other
than vacuum cleaners of heading 85.08.

8509.40 - Food grinders and mixers; fruit or vegetable

Rs.180/= Rs.200/=
juice extractors u 15.00% Free Free Free Free 20% 18% 5% 2% 2.5%
per unit per unit
8509.80 - Other appliances : u Free Free Free Free Free Free 18% 10% 6% 2.5%
8509.90 - Parts kg Free Free Free Free Free Free Free 18% 10% 6% 2.5%

85.10 Shavers, hair clippers and hair-removing

appliances, with self-contained electric
motor.

8510.10 - Shavers u 15% Free Free Free Free Free 20% 18% 5% 2% 2.5%
8510.20 - Hair clippers u Free Free Free Free Free 20% 18% 10% 6% 2.5%
8510.30 - Hair-removing appliances u Free Free Free Free Free 20% 18% 10% 6% 2.5%
8510.90 - Parts kg Free Free Free Free Free Free Free 18% 10% 6% 2.5%

85.11 Electrical ignition or starting equipment

of a kind used for spark-ignition or
compression-ignition internal
combustion engines (for example,
ignition magnetos, magneto-dynamos,
ignition coils, sparking plugs and glow
plugs, starter motors); generators (for
example, dynamos, alternators) and cut-
outs of a kind used in conjunction with
such engines.

8511.10 - Sparking plugs u Free Free 5% 4.5% Free Free 18% 10% 6% 2.5%
8511.20 - Ignition magnetos; magneto-dynamos;
u Free Free 5% 4.5% 10.0% 15% 18% 10% 6% 2.5%
magnetic flywheels
8511.30 - Distributors; ignition coils u Free Free 5% 4.5% 10.0% 15% 18% 10% 6% 2.5%
8511.40 - Starter motors and dual purpose starter-
u Free Free 5% 4.5% 10.0% 15% 18% 10% 6% 2.5%
generators
8511.50 - Other generators u Free Free 5% 4.5% 10.0% 15% 18% 10% 6% 2.5%
8511.80 - Other equipment u Free Free 5% 4.5% 10.0% 15% 18% 10% 6% 2.5%
8511.90 - Parts kg Free Free 5% 4.5% 10.0% 15% 18% 10% 6% 2.5%

85.12 Electrical lighting or signalling

equipment (excluding articles of heading
85.39), windscreen wipers, defrosters
and demisters, of a kind used for cycles
or motor vehicles.

8512.10 - Lighting or visual signalling equipment of a

u Free Free 5% 4.5% 10.0% 15% 18% 10% 6% 2.5%
kind used on bicycles
8512.20 - Other lighting or visual signalling equipment
u Free Free 5% 4.5% 10.0% 15% 18% 10% 6% 0% 2.5%
8512.30 - Sound signalling equipment u Free Free 5% 4.5% 10.0% 15% 18% 10% 6% 2.5%
8512.40 - Windscreen wipers, defrosters and demisters
u Free Free 5% 4.5% 10.0% 15% 18% 10% 6% 2.5%
8512.90 - Parts kg Free Free 5% 4.5% 10.0% 15% 18% 10% 6% 2.5%

Section XVI - Chapter 85 - Page 9 Sri Lanka Customs National Imports Tariff Guide - 2024
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85.13 Portable electric lamps designed to

function by their own source of energy
(for example, dry batteries,
accumulators, magnetos), other than
lighting equipment of heading 85.12.

8513.10 - Lamps:
8513.10.10 --- 12V, DC portable solar lamps u Free Free Free Free Free Free 18% Ex 2.5%
8513.10.90 --- Other u Free Free Free Free Free 20% 18% Ex 2.5%
8513.90 - Parts kg Free Free Free Free Free Free 18% 10% 6% 2.5%

85.14 Industrial or laboratory electric furnaces

and ovens (including those functioning
by induction or dielectric loss); other
industrial or laboratory equipment for
the heat treatment of materials by
induction or dielectric loss.

- Resistance heated furnaces and ovens :

8514.11 -- Hot isostatic presses u Free Free Free Free Free Free 18% 5% 6% 2.5%
8514.19 -- Other u Free Free Free Free Free Free 18% 5% 6% 2.5%
8514.20 - Furnaces and ovens functioning by induction
u Free Free Free Free Free Free 18% 5% 6% 2.5%
or dielectric loss
8514.30.00 - Other furnaces and ovens :
8514.31 -- Electron beam furnaces u Free Free Free Free Free Free 18% 5% 6% 2.5%
8514.32 -- Plasma and vacuum arc furnaces u Free Free Free Free Free Free 18% 5% 6% 2.5%
8514.39 -- Other u Free Free Free Free Free Free 18% 5% 6% 2.5%
8514.40 - Other equipment for the heat treatment of
u Free Free Free Free Free Free 18% 5% 6% 2.5%
materials by induction or dielectric loss
8514.90 - Parts kg Free Free Free Free Free Free 18% 5% 6% 2.5%

85.15 Electric (including electrically heated

gas), laser or other light or photon
beam, ultrasonic, electron beam,
magnetic pulse or plasma arc soldering,
brazing or welding machines and
apparatus, whether or not capable of
cutting; electric machines and apparatus
for hot spraying of metals or cermets.

- Brazing or soldering machines and apparatus :

8515.11 -- Soldering irons and guns u Free Free Free Free Free Free 18% 5% 6% 2.5%
8515.19 -- Other u Free Free Free Free Free Free 18% 5% 6% 2.5%
- Machines and apparatus for resistance welding
of metal :
8515.21 -- Fully or partly automatic u Free Free Free Free Free Free 18% 5% 6% 2.5%
8515.29 -- Other u Free Free Free Free Free Free 18% 5% 6% 2.5%
- Machines and apparatus for arc (including
plasma arc) welding of metals :
8515.31 -- Fully or partly automatic u Free Free Free Free Free Free 18% 5% 6% 2.5%
8515.39 -- Other u Free Free Free Free Free Free 18% 5% 6% 2.5%
8515.80 - Other machines and apparatus u Free Free Free Free Free Free 18% 5% 6% 2.5%
8515.90 - Parts kg Free Free Free Free Free Free 18% 5% 6% 2.5%

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HS Hdg HS Code Description Unit VAT on Customs SSCL
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85.16 Electric instantaneous or storage water

heaters and immersion heaters; electric
space heating apparatus and soil heating
apparatus; electro-thermic hair-dressing
apparatus (for example, hair dryers, hair
curlers, curling tong heaters) and hand
dryers; electric smoothing irons; other
electro-thermic appliances of a kind
used for domestic purposes; electric
heating resistors, other than those of
heading 85.45.

8516.10 - Electric instantaneous or storage water

u
heaters and immersion heaters 5% 20% 18% 5% 10% 2.5%
Electric Immersion Water Heaters for boiling
u S
water
- Electric space heating apparatus and electric
soil heating apparatus :
8516.21 -- Storage heating radiators u 5% 20% 18% 5% 6% 10% Free 2.5%
8516.29 -- Other u Free Free 5% 5% 20% 18% 5% 6% 10% Free 2.5%
- Electro-thermic hair-dressing or hand-drying
apparatus :
8516.31 -- Hair dryers u Free Free Free Free Free Free 18% 5% 6% 2.5%
8516.32 -- Other hair-dressing apparatus u Free Free Free Free Free Free Free 18% 5% 6% 2.5%
8516.33 -- Hand-drying apparatus u Free Free Free Free Free Free Free 18% 5% 6% 2.5%
8516.40 - Electric smoothing irons :
u Free Free Free Free Free 20% 18% 5% 2% 2.5%
Electric iron for household or similar use S
8516.50 - Microwave ovens u 19% Free Free Free Free Free 20% 18% 5% 2% 2.5%
8516.60 - Other ovens; cookers, cooking plates, boiling
rings, grillers and roasters :
8516.60.10 --- Rice cookers
u Free Free Free Free Free 20% 18% 5% 2% 2.5%
Electric Rice Cookers S
8516.60.90 --- Other u 2% 2.5%
Free Free 5% 5% 20% 18% 5% 10% Free
Electric Hot plates u S 2.5%
- Other electro-thermic appliances :
8516.71 -- Coffee or tea makers u Free Free Free Free Free Free 18% 5% 6% 2.5%
8516.72 -- Toasters u Free Free Free Free Free 20% 18% 5% 6% 2.5%
8516.79 -- Other :
8516.79.10 --- Heaters for diffusing insecticides/ repellents,
and equipment for destroying insects u Free Free Free Free 18% 5% 6% 2.5%

8516.79.20 --- Electric kettles u S Free Free Free 20% 18% 5% 2% 2.5%
8516.79.90 --- Other u Free Free Free Free 18% 5% 2% 2.5%
8516.80 - Electric heating resistors u 18.0% Free Free Free Free Free 20% 18% 5% 6% 2.5%
8516.90 - Parts:
8516.90.10 --- Of rice cookers kg Free Free Free Free Free Free 18% 5% 6% 2.5%
8516.90.90 --- Other kg Free Free 5% 5% 20% 18% 5% 6% 2.5%

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SLSI AP AD BN GT IN PK SA SF SD SG Duty Gen SG GEN SG (S.P.D) Duty

85.17 Telephone sets, including smartphones

and other telephones for cellular
networks or for other wireless networks;
other apparatus for the transmission or
reception of voice, images or other data,
including apparatus for communication
in a wired or wireless network (such as
a local or wide area network), other
than transmission or reception
apparatus of heading 84.43, 85.25,
85.27 or 85.28.

- Telephone sets, including smartphones and

other telephones for cellular networks or for
other wireless networks :
8517.11 -- Line telephone sets with cordless handsets
u Free Free Free Free Free Free 18% 10% 6% 2.5%
8517.13 -- Smartphones:
8517.13.10 --- Used u L Free Free Free Free Free Free 18% 10% 6% 2.5%
8517.13.90 --- Other u L Free Free Free Free Free Free 18% 5% 2% 2.5%
8517.14 -- Other telephones for cellular networks or for
other wireless networks:
8517.14.10 --- Used u L Free Free Free Free Free Free 18% 10% 6% 2.5%
8517.14.90 --- Other u L Free Free Free Free Free Free 18% 10% 6% 2.5%
8517.18 -- Other u Free Free Free Free Free 20% 18% 10% 6% 2.5%
- Other apparatus for transmission or reception
of voice, images or other data, including
apparatus for communication in a wired or
wireless network (such as a local or wide area
network) :
8517.61 -- Base stations u L Free Free Free Free Free Free 18% 10% 6% 2.5%
8517.62 -- Machines for the reception, conversion and
transmission or regeneration of voice, images
or other data, including switching and routing
apparatus :
8517.62.10 --- Transmission apparatus with or without
u L Free Free Free Free Free Free 18% 10% 6% 2.5%
reception apparatus
8517.62.90 --- Other u Free Free Free Free Free Free 18% 10% 6% 2.5%
8517.69 -- Other u Free Free Free Free Free Free 18% 10% 6% 2.5%
8517.70.00 - Parts :
8517.71 -- Aerials and aerial reflectors of all kinds; parts
kg Free Free Free Free Free Free 18% 10% 6% 2.5%
suitable for use therewith
8517.79 -- Other kg Free Free Free Free Free Free 18% 10% 6% 2.5%

85.18 Microphones and stands therefor;

loudspeakers, whether or not mounted
in their enclosures; headphones and
earphones, whether or not combined
with a microphone, and sets consisting
of a microphone and one or more
loudspeakers; audio-frequency electric
amplifiers; electric sound amplifier sets.

8518.10 - Microphones and stands therefor u Free Free 5% 4.5% 10.0% 15% 18% 10% 6% 2.5%
- Loudspeakers, whether or not mounted in
their enclosures :
8518.21 -- Single loudspeakers, mounted in their
u Free Free 5% 4.5% 10.0% 15% 18% 10% 6% 2.5%
enclosures
8518.22 -- Multiple loudspeakers, mounted in the same
u Free Free 5% 4.5% 10.0% 15% 18% 10% 6% 2.5%
enclosure
8518.29 -- Other u Free Free 5% 4.5% 10.0% 20% 18% 10% 6% 2.5%

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8518.30 - Headphones and earphones, whether or not

combined with a microphone, and sets
u Free Free Free Free Free Free 18% 10% 6% 2.5%
consisting of a microphone and one or more
loudspeakers
8518.40 - Audio-frequency electric amplifiers u Free Free 5% 4.5% 10.0% 15% 18% 10% 6% 2.5%
8518.50 - Electric sound amplifier sets u Free Free 5% 4.5% 10.0% 15% 18% 10% 6% 2.5%
8518.90 - Parts kg Free Free 5% 4.5% 10.0% 15% 18% 10% 6% 2.5%

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85.19 Sound recording or reproducing

apparatus(+).

8519.20 - Apparatus operated by coins, banknotes, bank

cards, tokens or by other means of payment u 13.5% Free Free 5% 4.5% 10.0% 15% 18% Ex 2.5%

8519.30 - Turntables (record-decks) u Free Free 5% 4.5% 10.0% 15% 18% Ex 2.5%
8519.50.00 - Other apparatus :
8519.81 -- Using magnetic, optical or semiconductor
media :
8519.81.10 --- Magnetic cine sound recorders for 35 mm
u Free Free Free Free Free Free 18% Ex 2.5%
sprocketed films
8519.81.90 --- Other u Free Free Free Free Free Free 18% 10% 6% 2.5%
8519.89 -- Other :
8519.89.10 --- Sound reproducing apparatus u 13.5% Free Free 5% 4.5% 10.0% 15% 18% 10% 6% 2.5%
8519.89.90 --- Other u Free Free 5% 4.5% 10.0% 15% 18% 10% 6% 2.5%

[85.20]

85.21 Video recording or reproducing

apparatus, whether or not incorporating
a video tuner.

8521.10 - Magnetic tape-type u Free Free Free Free Free Free 18% Ex 2.5%
8521.90 - Other u Free Free Free Free Free Free Free 18% 10% 6% 2.5%

85.22 Parts and accessories suitable for use

solely or principally with the apparatus
of heading 85.19 to 85.21.

8522.10 - Pick-up cartridges kg Free Free Free Free Free Free 18% Ex 2.5%
8522.90 - Other u Free Free Free Free Free Free 18% 10% 6% 2.5%

85.23 Discs, tapes, solid–state non-volatile

storage devices, “smart cards” and other
media for the recording of sound or of
other phenomena, whether or not
recorded, including matrices and
masters for the production of discs, but
excluding products of Chapter 37.

- Magnetic media :
8523.21 -- Cards incorporating a magnetic stripe u Free Free 5% 4.5% 10.0% 15% 18% 10% 6% 2.5%
8523.29 -- Other :
8523.29.10 --- Unrecorded magnetic tapes of a width not
exceeding 4 mm for machines of heading u Free Free Free Free Free Free 18% Ex 2.5%
84.71

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8523.29.20 --- Other unrecorded magnetic tapes of a width

u Free Free 5% 4.5% 10.0% 15% 18% Ex 2.5%
not exceeding 4 mm
8523.29.30 --- Other unrecorded magnetic tapes for
machines of heading 84.71; other recorded
magnetic tapes for reproducing phenomena u Free Free Free Free Free Free 18% 10% 6% 2.5%
other than sound or image; magnetic discs

8523.29.90 --- Other u Free Free 5% 4.5% 10.0% 15% 18% 10% 6% 2.5%
- Optical media :
8523.41 -- Unrecorded u Free Free Free Free Free Free 18% 10% 6% 2.5%
8523.49 -- Other u Free Free Free Free Free Free 18% 10% 6% 2.5%
- Semiconductor media :
8523.51 -- Solid-state non-volatile storage devices u Free Free Free Free Free Free 18% 10% 6% 2.5%
8523.52 -- "Smart cards" u Free Free Free Free Free Free 18% 10% 6% 2.5%
8523.59 -- Other :
8523.59.10 --- Proximity cards and tags u Free Free Free Free Free Free 18% 10% 6% 2.5%
8523.59.90 --- Other u Free Free Free Free Free Free 18% 10% 6% 2.5%
8523.80.00 - Other u Free Free Free Free Free Free 18% 10% 6% 2.5%

85.24 Flat panel display modules, whether or

not incorporating touch-sensitive
screens.

- Without drivers or control circuits :

8524.11 -- Of liquid crystals u Free Free Free Free Free Free 18% 5% 10% 2.5%
8524.12 -- Of organic light-emitting diodes (OLED) u Free Free Free Free Free Free 18% 5% 10% 2.5%
8524.19 -- Other u Free Free Free Free Free Free 18% 5% 10% 2.5%
- Other :
8524.91 -- Of liquid crystals u Free Free Free Free Free Free 18% 5% 10% 2.5%
8524.92 -- Of organic light-emitting diodes (OLED) u Free Free Free Free Free Free 18% 5% 10% 2.5%
8524.99 -- Other u Free Free Free Free Free Free 18% 5% 10% 2.5%

85.25 Transmission apparatus for radio-

broadcasting or television, whether or
not incorporating reception apparatus
or sound recording or reproducing
apparatus; television cameras, digital
cameras and video camera recorders.

8525.50 - Transmission apparatus u L Free Free Free Free Free Free 18% 5% 6% 2.5%
8525.60 - Transmission apparatus incorporating
u L Free Free 5% 4.5% 3.0% Free 18% 5% 6% 2.5%
reception apparatus
- Television cameras, digital cameras and video
camera recorders :
8525.81 -- High-speed goods as specified in Subheading
u Free Free 5% 4.5% Free Free 18% 5% 2% 2.5%
Note 1 to this chapter
8525.82 -- Other, radiation-hardened or radiation-tolerant
goods as specified in Subheading Note 2 to u Free Free 5% 4.5% Free Free 18% 5% 2% 2.5%
this chapter
8525.83 -- Other, night vision goods as specified in
u Free Free 5% 4.5% Free Free 18% 5% 2% 2.5%
Subheading Note 3 to this chapter
8525.89 -- Other u Free Free 5% 4.5% Free 20% 18% 5% 2% 2.5%

85.26 Radar apparatus, radio navigational aid

apparatus and radio remote control
apparatus.

8526.10 - Radar apparatus u Free Free Free Free Free Free 18% 5% 6% 2.5%
- Other :
8526.91 -- Radio navigational aid apparatus u L Free Free Free Free Free Free 18% 5% 6% 2.5%
8526.92 -- Radio remote control apparatus u Free Free Free Free Free Free 18% 5% 6% 2.5%

85.27 Reception apparatus for radio-

broadcasting, whether or not combined,
in the same housing, with sound
recording or reproducing apparatus or a
clock.

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- Radio-broadcast receivers capable of operating

without an external source of power :

8527.12 -- Pocket-size radio cassette-players u Free Free Free Free Free Free 18% Ex 2.5%
8527.13 -- Other apparatus combined with sound
u Free Free Free Free Free Free 18% 5% 2% 2.5%
recording or reproducing apparatus
8527.19 -- Other : u 15.4% Free 20% 18% 5% 6% 7% Free 2.5%
- Radio-broadcast receivers not capable of
operating without an external source of
power, of a kind used in motor vehicles :
8527.21 -- Combined with sound recording or
u Free Free Free Free Free 18% 5% 2% 2.5%
reproducing apparatus
8527.29 -- Other u Free Free Free Free Free 18% 5% 6% 2.5%
- Other : 18%
8527.91 -- Combined with sound recording or
u Free Free Free 20% 18% 5% 2% 2.5%
reproducing apparatus
8527.92 -- Not combined with sound recording or
reproducing apparatus but combined with a u Free Free Free Free 18% 5% 2% 2.5%
clock
8527.99 -- Other u Free Free Free Free 18% 5% 6% 2.5%

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85.28 Monitors and projectors, not

incorporating television reception
apparatus; reception apparatus for
television, whether or not incorporating
radio-broadcast receivers or sound or
video recording or reproducing
apparatus.

- Cathode-ray tube monitors : 18%

8528.42 -- Capable of directly connecting to and designed
for use with an automatic data processing u Free Free Free Free Free Free 18% 5% 6% 2.5%
machine of heading 84.71
8528.49 -- Other :
8528.49.10 --- Used / reconditioned u L Free Free 5% 4.5% 10.0% 15% 18% Ex 2.5%
8528.49.90 --- Other u Free Free 5% 4.5% 10.0% 15% 18% 5% 6% 2.5%
- Other monitors :
8528.52 -- Capable of directly connecting to designed for
use with an automatic data processing u Free Free Free Free Free Free 18% 5% 6% 2.5%
machine of heading 84.71
8528.59 -- Other :
8528.59.10 --- Used / reconditioned u L Free Free 5% 4.5% 10.0% 20% 18% Ex 2.5%
8528.59.90 --- Other u Free Free 5% 4.5% 10.0% 20% 18% 5% 6% 2.5%
- Projectors :
8528.62 -- Capable of directly connecting to designed for
use with an automatic data processing u Free Free Free Free Free Free 18% 5% 6% 2.5%
machine of heading 84.71
8528.69 -- Other u Free Free Free Free Free 18% 5% 6% 2.5%
- Reception apparatus for television, whether or
not incorporating radio-broadcast receivers or
sound or video recording or reproducing
apparatus :
8528.71 -- Not designed to incorporate a video display or
screen :
8528.71.10 --- Used / reconditioned u L Free 4.5% 10.0% 20% 18% 5% 6% 2.5%
8528.71.20 --- Other, colour u L 19.00% Free 4.5% 10.0% 20% 18% 5% 2% 2.5%
8528.71.90 --- Other u L Free 4.5% 10.0% 20% 18% 5% 6% 2.5%
8528.72 -- Other, colour :
8528.72.10 --- Unassembled in completely knocked-down
u Free Free Free 18% Ex 2.5%
form
8528.72.20 --- Used / reconditioned u L 19.00% Free 20% 18% Ex 2.5%
--- Other, with cathode ray tube :
8528.72.31 ---- Having a screen of less than 14 inches
19% or 20% or
u Rs.1046/ Free Rs.1100/ 18% Ex 2.5%
= per u = per u
8528.72.32 ---- Having a screen of 14 inches and not
19% or 20% or
exceeding 15 inches
u Rs.1807/ Free Rs.1900/ 18% Ex 2.5%
= per u = per u
8528.72.33 ---- Having a screen of exceeding 15 inches and
19% or 20% or
not exceeding 21 inches
u Rs.2756/ Free Rs.2900/ 18% Ex 2.5%
= per u = per u
8528.72.34 ---- Having a screen of exceeding 21 inches and
19% or 20% or
not exceeding 25 inches
u Rs.5512/ Free Rs.5800/ 18% Ex 2.5%
= per u = per u
8528.72.35 ---- Having a screen of exceeding 25 inches and
19% or 20% or
not exceeding 29 inches
u Rs.6272/ Free Rs.6600/ 18% Ex 2.5%
= per u = per kg
8528.72.36 ---- Having a screen of exceeding 29 inches and 19% or
20% or
not exceeding 34 inches Rs.10,45
u Free Rs.11,000 18% Ex 2.5%
0/= per
/= per u
u
8528.72.39 ---- Other u 19.00% Free 20% 18% 5% 6% 2.5%
--- Other, with LCD :

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8528.72.41 ---- Having a screen of not exceeding 32 inches

u Free Free Free Free 18% 5% 2% 2.5%
8528.72.49 ---- Other u 19.00% Free 20% 18% 5% 6% 2.5%
--- Other :
8528.72.91 ---- Having a screen of not exceeding 32 inches
u 19.00% Free Free 20% 18% 5% 2% 2.5%
8528.72.99 ---- Other u 19.00% Free 20% 18% 10% 6% 2.5%
8528.73 -- Other, monochrome :
8528.73.10 --- Used / reconditioned and completely knocked-
down with or without cathode ray tube u L Free Free Free Free 18% Ex 2.5%

8528.73.20 --- Other, completely knocked-down with or

u Free Free Free Free 18% Ex 2.5%
without cathode ray tube
8528.73.30 --- Other, used / reconditioned u L Free 4.5% 10.0% 20% 18% 5% 6% 2.5%
8528.73.90 --- Other u Free 4.5% 10.0% 20% 18% 5% 6% 2.5%

85.29 Parts suitable for use solely or

principally with the apparatus of
headings 85.24 to 85.28.

8529.10 - Aerials and aerial reflectors of all kinds; parts

suitable for use therewith :
8529.10.10 --- Parabolic antennas and parabolic reflector
kg L Free Free 5% 5% 20% 18% 10% 6% 10% Free 2.5%
dishes for satellite television reception
8529.10.20 --- Other outdoor TV antennas / aerials
5% or 5% or 20% or 10% or
kg Free Free Rs.118/= Rs.118/= Rs.470/= 18% 10% 6% Rs.230/= Free 2.5%
per u per u per u per unit
8529.10.30 --- Other TV antennas / aerials kg Free Free 5% 5% 20% 18% 10% 6% 10% Free 2.5%
8529.10.90 --- Other kg L Free Free 5% 4.5% 10.0% 15% 18% 10% 6% 2.5%
8529.90 - Other kg 13.5% Free Free 5% 4.5% 10.0% 15% 18% 10% 6% 2.5%

85.30 Electrical signalling, safety or traffic

control equipment for railways,
tramways, roads, inland waterways,
parking facilities, port installations or
airfields (other than those of heading
86.08).

8530.10 - Equipment for railways or tramways u Free Free 5% 4.5% 10.0% 15% 18% 5% 6% 2.5%
8530.80 - Other equipment u Free Free 5% 4.5% 10.0% 15% 18% 5% 6% 2.5%
8530.90 - Parts kg Free Free 5% 4.5% 10.0% 15% 18% 5% 6% 2.5%

85.31 Electric sound or visual signalling

apparatus (for example, bells, sirens,
indicator panels, burglar or fire alarms),
other than those of heading 85.12 or
85.30.

8531.10 - Burglar or fire alarms and similar apparatus

u 13.5% Free Free 5% 4.5% 10.0% 15% 18% 5% 6% 2.5%
8531.20 - Indicator panels incorporating liquid crystal
devices (LCD) or light-emitting diodes (LED) u Free Free 5% 4.5% 10.0% 15% 18% 5% 6% 2.5%

8531.80 - Other apparatus : 18%

8531.80.10 --- Electric Call Bells u Free Free Free Free Free Free 18% 5% 6% 2.5%
8531.80.90 --- Other u Free Free 5% 4.5% 10.0% 15% 18% 5% 6% 2.5%
8531.90 - Parts kg Free Free 5% 4.5% 10.0% 15% 18% 5% 6% 2.5%

Section XVI - Chapter 85 - Page 18 Sri Lanka Customs National Imports Tariff Guide - 2024
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85.32 Electrical capacitors, fixed, variable or

adjustable (pre-set)(+).

8532.10 - Fixed capacitors designed for use in 50/60 Hz

circuits and having a reactive power handling
capacity of not less than 0.5 kvar (power
capacitors) :
8532.10.10 --- Contaminated with or containing
kg Free Free Free Free Free Free 18% 5% 6% 2.5%
Polychlorinated biphenyls (PCB)
8532.10.90 --- Other kg Free Free Free Free Free Free 18% 5% 6% 2.5%
- Other fixed capacitors :
8532.21 -- Tantalum :
8532.21.10 --- Contaminated with or containing
kg Free Free Free Free Free Free 18% Ex 2.5%
Polychlorinated biphenyls (PCB)
8532.21.90 --- Other kg Free Free Free Free Free Free 18% Ex 2.5%
8532.22 -- Aluminium electrolytic :
8532.22.10 --- Contaminated with or containing
kg Free Free Free Free Free Free 18% Ex 2.5%
Polychlorinated biphenyls (PCB)
8532.22.90 --- Other kg Free Free Free Free Free Free 18% 5% 6% 2.5%
8532.23 -- Ceramic dielectric, single layer :
8532.23.10 --- Contaminated with or containing
kg Free Free Free Free Free Free 18% Ex 2.5%
Polychlorinated biphenyls (PCB)
8532.23.90 --- Other kg Free Free Free Free Free Free 18% Ex 2.5%
8532.24 -- Ceramic dielectric, multilayer :
8532.24.10 --- Contaminated with or containing
kg Free Free Free Free Free Free 18% Ex 2.5%
Polychlorinated biphenyls (PCB)
8532.24.90 --- Other kg Free Free Free Free Free Free 18% Ex 2.5%
8532.25 -- Dielectric of paper or plastics :
8532.25.10 --- Contaminated with or containing
kg Free Free Free Free Free Free 18% Ex 2.5%
Polychlorinated biphenyls (PCB)
8532.25.90 --- Other kg Free Free Free Free Free Free 18% 5% 6% 2.5%
8532.29 -- Other :
8532.29.10 --- Contaminated with or containing
kg Free Free Free Free Free Free 18% Ex 2.5%
Polychlorinated biphenyls (PCB)
8532.29.90 --- Other kg Free Free Free Free Free Free 18% 5% 6% 2.5%
8532.30 - Variable or adjustable (pre-set) capacitors :

8532.30.10 --- Contaminated with or containing

kg Free Free Free Free Free Free 18% Ex 2.5%
Polychlorinated biphenyls (PCB)
8532.30.90 --- Other kg Free Free Free Free Free Free 18% 5% 6% 2.5%
8532.90 - Parts :
8532.90.10 --- Contaminated with or containing
kg Free Free Free Free Free Free 18% Ex 2.5%
Polychlorinated biphenyls (PCB)
8532.90.90 --- Other kg Free Free Free Free Free Free 18% 5% 6% 2.5%

Section XVI - Chapter 85 - Page 19 Sri Lanka Customs National Imports Tariff Guide - 2024
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85.33 Electrical resistors (including rheostats

and potentiometers), other than heating
resistors.

8533.10 - Fixed carbon resistors, composition or film

kg Free Free Free Free Free Free 18% Ex 2.5%
types
- Other fixed resistors :
8533.21 -- For a power handling capacity not exceeding
kg Free Free Free Free Free Free 18% Ex 2.5%
20 W
8533.29 -- Other kg Free Free Free Free Free Free 18% 5% 6% 2.5%
- Wirewound variable resistors, including
rheostats and potentiometers :
8533.31 -- For a power handling capacity not exceeding
kg Free Free Free Free Free Free 18% Ex 2.5%
20 W
8533.39 -- Other kg Free Free Free Free Free Free 18% Ex 2.5%
8533.40 - Other variable resistors, including rheostats
kg Free Free Free Free Free Free 18% 5% 6% 2.5%
and potentiometers
8533.90 - Parts kg Free Free Free Free Free Free 18% Ex 2.5%

85.34 8534.00 Printed circuits. kg Free Free 5% 4.5% 15% 18% 5% 0% 2.5%

85.35 Electrical apparatus for switching or

protecting electrical circuits, or for
making connections to or in electrical
circuits (for example, switches, fuses,
lightning arresters, voltage limiters,
surge suppressors, plugs and other
connectors, junction boxes), for a
voltage exceeding 1,000 volts.

8535.10 - Fuses 15% or

kg Free Rs.800/= 18% 5% 2.5%
per kg
- Automatic circuit breakers :
8535.21 -- For a voltage of less than 72.5 kV
5% or 4.5% or 15% or
kg Free Free Rs.450/= Rs.409/= Rs.450/= 18% 5% 6% 2.5%
per kg per kg per kg

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8535.29 -- Other
5% or 4.5% or 15% or
kg Free Free Rs.450/= Rs.409/= Rs.450/= 18% 5% 6% 2.5%
per kg per kg per kg
8535.30 - Isolating switches and make-and-break
5% or 4.5% or 15% or
switches
kg Free Free Rs.500/= Rs.455/= Rs.500/= 18% 5% 6% 2.5%
per kg per kg per kg
8535.40 - Lightning arresters, voltage limiters and surge
5% or 4.5% or 15% or
suppressors
kg Free Free Rs.800/= Rs.727/= Rs.800/= 18% 5% 6% 2.5%
per kg per kg per kg
8535.90 - Other
5% or 4.5% or 15% or
kg Free Free Rs.350/= Rs.318/= Rs.350/= 18% 5% 6% 2.5%
per kg per kg per kg

85.36 Electrical apparatus for switching or

protecting electrical circuits, or for
making connections to or in electrical
circuits (for example, switches, relays,
fuses, surge suppressors, plugs, sockets,
lamp-holders and other connectors,
junction boxes), for a voltage not
exceeding 1,000 volts; connectors for
optical fibres, optical fibre bundles or
cables.

8536.10 - Fuses kg Free Free 4% 1.5% Free Free 18% 10% 6% 2.5%

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8536.20 - Automatic circuit breakers kg 6% 2.5%

Circuit breakers for over current protection for
household and similar installations (MCB) kg S 2.5%

Residual Current Operated Circuit breakers

without integral over current protection for 12% or 5% or 4.5% or 15% or
kg S 2.5%
household and similar uses (RCCB) Rs.480/= Free Free Rs.600/= Rs.539/= Rs.600/= 18% 10%
per kg per kg per kg per kg
Residual Current Operated Circuit breakers
with integarl over current protection for
S
household and similar uses (RCBO) kg 2.5%
Type F and Type B RCCB for Household and
S
similar use
8536.30 - Other apparatus for protecting electrical
kg 13.5% Free Free 5% 4.5% 15% 18% 10% 2.5%
circuits
- Relays :
8536.41 -- For a voltage not exceeding 60 V kg Free Free 4% 1.5% Free Free 18% 10% 6% 2.5%
8536.49 -- Other kg Free Free 4% 1.5% Free Free 18% 10% 6% 2.5%
8536.50 - Other switches :
8536.50.10 --- Starters for fluorescent lamps
kg Free Free Free 4% 1.5% Free Free 18% 10% 6% 2.5%
Glow starters for tubular florescent lamps S
8536.50.20 --- For use in radio apparatus, electrical
instruments, electrical machinery, electrical kg Free Free Free 4% 1.5% Free Free 18% 10% 6% 2.5%
appliances and the like
8536.50.30 --- Main switches of 24 Amp and over 6% 2.5%
12% or 5% or 4.5% or 15% or
Switches for household and similar fixed
kg Rs.280/= Free Free Rs.350/= Rs.318/= Rs.350/= 18% 10%
electrical installations S
per kg per kg per kg per kg

8536.50.90 --- Other 12% or 5% or 5% or 15% or 6% 2.5%

Switches for household and similar fixed kg Rs.561/= Free Free Rs.700/= Rs.700/= Rs.700/= 18% 10%
electrical installations S
per kg per kg per kg per kg
- Lamp-holders, plugs and sockets :
8536.61 -- Lamp-holders :
8536.61.10 --- Holders for fluorescent lamps and starters
kg Free Free 18% 10% 6% 2.5%
8536.61.90 --- Other kg 2.5%
Insulated bayonet lamp holders, Edison Screw 20% 18% 10% 10%
kg S 2.5%
type Lamp Holders
8536.69 -- Other :
8536.69.10 --- For a voltage not exceeding 80 V kg Free Free 18% 10% 6% 2.5%
--- For a voltage exceeding 80 V, but not
exceeding 250 V:

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8536.69.21 ---- 13A, plugs and sockets of Type – G as defined

by International Electrotechnical Commission
(IEC); adaptors , connection units etc. which
kg S 20% 18% 10% 10% 2.5%
are compatible with 13A plugs and sockets of
Type – G as defined by IEC

8536.69.22 ---- Other shaver sockets, Universal sockets and

kg L 20% 18% 10% 10% 2.5%
travel adaptors
8536.69.29 ---- Other kg L 20% 18% 10% 10% 2.5%
8536.69.90 --- Other kg 20% 18% 10% 10% 2.5%
8536.70 - Connectors for optical fibres, optical fibre
kg 13.5% Free Free 6% 4.5% 15% 18% 10% 6% 2.5%
bundles or cables
8536.90 - Other apparatus :
8536.90.10 --- For a voltage not exceeding 80 V kg Free Free Free Free Free Free Free 18% 10% 6% 2.5%
8536.90.90 --- Other kg 18.7% Free Free 6% 4.5% 20% 18% 10% 6% 2.5%

85.37 Boards, panels, consoles, desks, cabinets

and other bases, equipped with two or
more apparatus of heading 85.35 or
85.36, for electric control or the
distribution of electricity, including
those incorporating instruments or
apparatus of Chapter 90, and numerical
control apparatus, other than switching
apparatus of heading 85.17.

8537.10 - For a voltage not exceeding 1,000 V kg 20% 18% 10% 6% 2.5%
8537.20 - For a voltage exceeding 1,000 V kg 20% 18% 10% 6% 2.5%

85.38 Parts suitable for use solely or

principally with the apparatus of
heading 85.35, 85.36 or 85.37.

8538.10 - Boards, panels, consoles, desks, cabinets and

other bases for the goods of heading 85.37, kg 18.0% Free Free 5% 5% 20% 18% 10% 6% 10% Free 2.5%
not equipped with their apparatus
8538.90 - Other kg Free Free Free 18% 10% 6% 2.5%

85.39 Electric filament or discharge lamps,

including sealed beam lamp units and
ultra-violet or infra-red lamps; arc-
lamps; light-emitting diode (LED) light
sources.

8539.10 - Sealed beam lamp units u Free Free 5% 4.5% 10.0% 15% 18% 5% 6% 2.5%
- Other filament lamps, excluding ultra-violet or
infra-red lamps :
8539.21 -- Tungsten halogen:
8539.21.10 --- Sealed glass envelops consist of filament
u Free Free 5% 4.5% 10.0% 20% 18% 5% 6% 2.5%
imported for the manufacture of lamps
8539.21.90 --- Other u Free Free 5% 4.5% 10.0% 20% 18% 5% 6% 2.5%
8539.22 -- Other, of a power not exceeding 200 W and
for a voltage exceeding 100 V:
8539.22.10 --- Sealed glass envelops consist of filament 10% or
imported for the manufacture of lamps u S 20% 18% 5% 6% Rs.40/= Free 2.5%
per unit
8539.22.20 --- Other, of a power not exceeding 25 W
10% or
u 20% 18% 5% 6% Rs.40/= Free 2.5%
Tungsten filament lamps for domestic and per unit
S
similar general lighting purposes
8539.22.90 --- Other
10% or
u 20% 18% 5% 6% Rs.40/= Free 2.5%
Tungsten filament lamps for domestic and per unit
S
similar general lighting purposes

Section XVI - Chapter 85 - Page 23 Sri Lanka Customs National Imports Tariff Guide - 2024
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8539.29 -- Other:
8539.29.10 --- Sealed glass envelops consist of filament
u Free Free 5% 4.5% 10.0% 20% 18% 5% 6% 2.5%
imported for the manufacture of lamps
8539.29.90 --- Other u Free Free 5% 4.5% 10.0% 20% 18% 5% 6% 2.5%
- Discharge lamps, other than ultra-violet lamps
:
8539.31 -- Fluorescent, hot cathode :
8539.31.10 --- Energy efficient AC compact fluorescent lamps
u Free Free Free Free Free 20% 18% 5% 6% 2.5%
Self-ballasted lamps for general lighting
S
services (CFL)
8539.31.20 --- 12v, DC fluorescent lamps (straight tubes as
u Free Free Free Free Free Free 18% Ex 2.5%
well as compact types)
8539.31.90 --- Other u Free Free 5% 4.5% 10.0% 15% 18% 5% 6% 2.5%
8539.32 -- Mercury or sodium vapour lamps; metal halide
u Free Free 4% 1.5% Free Free 18% 5% 6% 2.5%
lamps
8539.39 -- Other u Free Free 5% 4.5% 10.0% 15% 18% 5% 6% 2.5%
- Ultra-violet or infra-red lamps; arc-lamps :
8539.41 -- Arc-lamps u Free Free 5% 4.5% 10.0% 15% 18% 5% 6% 2.5%
8539.49 -- Other u Free Free 5% 4.5% 10.0% 15% 18% 5% 6% 2.5%
- Light-emitting diode (LED) light sources :
8539.51 -- Light-emitting diode (LED) modules kg 18.0% Free Free Free Free Free 20% 18% 5% 6% 10% Free 2.5%
8539.52 -- Light-emitting diode (LED) lamps
kg 18.0% Free Free Free Free Free 20% 18% 5% 6% 2.5%
LED Lamps for General Lighting Service S
8539.90 - Parts kg Free Free Free Free Free Free Free 18% 5% 6% 2.5%

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85.40 Thermionic, cold cathode or photo-

cathode valves and tubes (for example,
vacuum or vapour or gas filled valves
and tubes, mercury arc rectifying valves
and tubes, cathode-ray tubes, television
camera tubes).

- Cathode-ray television picture tubes, including

video monitor cathode-ray tubes :

8540.11 -- Colour :
8540.11.10 --- Used / reconditioned u Free Free 4% 1.5% Free Free 18% 5% 6% 2.5%
8540.11.90 --- Other u Free Free 4% 1.5% Free Free 18% 5% 6% 2.5%
8540.12 -- Monochrome :
8540.12.10 --- Used / reconditioned u Free Free 4% 1.5% Free Free 18% 5% 6% 2.5%
8540.12.90 --- Other u Free Free 4% 1.5% Free Free 18% 5% 6% 2.5%
8540.20 - Television camera tubes; image converters
and intensifiers; other photo-cathode tubes u Free Free 4% 1.5% Free Free 18% Ex 2.5%

8540.40 - Data/graphic display tubes, monochrome;

data/graphic display tubes, colour, with a
Free Free 4% 1.5% Free Free 18% Ex
phosphor dot screen pitch smaller than 0.4
mm
8540.60 - Other cathode-ray tubes u Free Free 4% 1.5% Free Free 18% Ex 2.5%
- Microwave tubes (for example, magnetrons,
klystrons, travelling wave tubes, carcinotrons),
excluding grid-controlled tubes :

8540.71 -- Magnetrons u Free Free 4% 1.5% Free Free 18% 5% 6% 2.5%

8540.79 -- Other u Free Free 4% 1.5% Free Free 18% Ex 2.5%
- Other valves and tubes :
8540.81 -- Receiver or amplifier valves and tubes u Free Free 4% 1.5% Free Free 18% 5% 6% 2.5%
8540.89 -- Other u Free Free 4% 1.5% Free Free 18% 5% 6% 2.5%
- Parts :
8540.91 -- Of cathode-ray tubes kg Free Free 4% 1.5% Free Free 18% Ex 2.5%
8540.99 -- Other kg Free Free 4% 1.5% Free Free 18% Ex 2.5%

85.41 Semiconductor devices (for example,

diodes, transistors, semiconductor based
transducers); photosensitive
semiconductor devices, including
photovoltaic cells whether or not
assembled in modules or made up into
panels; light-emitting diodes (LED),
whether or not assembled with other
light-emitting diodes (LED); mounted
piezo-electric crystals.

8541.10 - Diodes, other than photosensitive or light-

u Free Free Free Free Free Free 18% Ex Ex
emitting diodes
- Transistors, other than photosensitive
transistors :
8541.21 -- With a dissipation rate of less than 1 W u Free Free Free Free Free Free 18% Ex 2.5%
8541.29 -- Other u Free Free Free Free Free Free 18% 5% 6% 2.5%
8541.30 - Thyristors, diacs and triacs, oter than
u Free Free Free Free Free Free 18% 5% 6% 2.5%
photosensitive devices
8541.40.00 - Photosensitive semiconductor devices,
including photovoltaic cells whether or not
assembled in modules or made up into panels;
light-emitting diodes (LED) :
8541.41 -- Light-emitting diodes (LED) u Free Free Free Free Free Free 18% Ex 2.5%
8541.42 -- Photvoltaic cells not assembled in modules or
u Free Free Free Free Free Free 18% Ex Ex
made up into panels
8541.43 -- Photvoltaic cells assembled in modules or
u Free Free Free Free Free Free 18% Ex Ex
made up into panels
8541.49 -- Other u Free Free Free Free Free Free 18% Ex 2.5%

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- Other semiconductor devices :

8541.51 -- Semiconductor-based transducers u Free Free Free Free Free Free 18% Ex 2.5%
8541.59 -- Other u Free Free Free Free Free Free 18% Ex 2.5%
8541.60 - Mounted piezo-electric crystals u Free Free Free Free Free Free 18% Ex 2.5%
8541.90 - Parts kg Free Free Free Free Free Free Free 18% Ex 2.5%

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85.42 Electronic integrated circuits.

- Electronic integrated circuits :

8542.31 -- Processors and controllers, whether or not
combined with memories, converters, logic
u Free Free Free Free Free Free 18% 5% 6% 2.5%
circuits, amplifiers, clock and timing circuits, or
other circuits
8542.32 -- Memories u Free Free Free Free Free Free 18% 5% 6% 2.5%
8542.33 -- Amplifiers u Free Free Free Free Free Free 18% 5% 6% 2.5%
8542.39 -- Other u Free Free Free Free Free Free 18% 5% 6% 2.5%
8542.90 - Parts kg Free Free Free Free Free Free 18% 5% 6% 2.5%

85.43 Electrical machines and apparatus,

having individual functions, not specified
or included elsewhere in this Chapter.

8543.10 - Particle accelerators u Free Free Free Free Free Free 18% Ex 2.5%
8543.20 - Signal generators u Free Free Free Free Free Free Free 18% 5% 6% 2.5%
8543.30 - Machines and apparatus for electroplating,
electrolysis or electrophoresis u Free Free Free Free Free Free 18% Ex 2.5%

8543.40 - Electronic cigarettes and similar personal

u Free Free Free Free Free Free 18% Ex 2.5%
electric vaporising devices
8543.70 - Other machines and apparatus : u 2.5%
8543.70.10 --- Television boosters u 13.5% Free Free 5% 4.5% 10.0% 15% 18% Ex 2.5%
8543.70.20 --- Equipment for destroying or repelling pests
u Free Free Free Free Free Free 18% 5% 6% 2.5%
8543.70.90 --- Other u Free Free Free Free Free Free 18% Ex 2.5%
8543.90 - Parts kg Free Free Free Free Free Free 18% 5% 6% 2.5%

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85.44 Insulated (including enamelled or

anodised) wire, cable (including co-axial
cable) and other insulated electric
conductors, whether or not fitted with
connectors; optical fibre cables, made up
of individually sheathed fibres, whether
or not assembled with electric
conductors or fitted with connectors.

- Winding wire :
8544.11 -- Of copper :
8544.11.10 --- Lacquered enameled or anodized wire
exceeding 0.120 mm (SWG 15.5 or AWG 14)
kg 20% 18% 10% 10% 2.5%
and not exceeding 1.60 mm (SWG 41 or AWG
38) cross section
8544.11.90 --- Other kg Free Free 18% 10% 6% 2.5%
8544.19 -- Other kg Free Free 4% 1.5% Free Free 18% 10% 6% 2.5%
8544.20 - Co-axial cable and other co-axial electric
conductors :
8544.20.10 --- Co-axial cables
Radio Frequency Cables for Television kg 20% 18% Ex 10% 2.5%
S
Reception
8544.20.90 --- Other kg 20% 18% 10% 10% 2.5%
8544.30 - Ignition wiring sets and other wiring sets of a
kind used in vehicles, aircraft or ships kg Free Free 5% 4.5% 10.0% 15% 18% 10% 6% 2.5%
Cables for Motor Vehicles S
- Other electric conductors, for a voltage not
exceeding 1,000 V :
8544.42 -- Fitted with connectors :
8544.42.10 --- For a voltage not exceeding 80 V kg Free Free 5% 4.5% 10.0% 20% 18% 10% 6% 2.5%
--- Other :
8544.42.91 ---- Fitted with 13 A, plugs and sockets of Type –
G as defined by International Electrotechnical
Commission
Extension cords / portable socket outlets ,
kg 20% 18% 10% 6% 10% Free 2.5%
Cable reels fitted with 13A plugs and socket
outlets of type G as defined by International S
Electro technical Commission (IEC)

8544.42.99 ---- Other kg L 20% 18% 10% 6% 10% Free 2.5%

8544.49 -- Other :
8544.49.10 --- For a voltage not exceeding 80 V
kg 20% 18% 10% 6% 10% Free 2.5%
Cables for Motor Vehicles S
8544.49.20 --- Other up to four cored unarmoured wire and
cable not exceeding 16 mm2 conductor cross-
section per core
Cable reels fitted with 13A plugs and socket
outlets of type G as defined by International
Electro technical Commission (IEC), PVC
insulated electric cable 600/1000V , PVC
insulated non-armored cables with copper
kg 20% 18% 10% 6% 10% Free 2.5%
conductors for electric power and lighting ,
PVC Insulated non-armored cables with S
copper conductors for electric power and
lighting and PVC Insulated electric flexible
cords for use with appliances and equipment
intended for domestic, office and similar
environment

8544.49.30 --- Other single and multi-cored wire and cable

not exceeding 185 mm2 conductor cross-
section per core

kg 20% 18% 10% 6% 10% Free 2.5%

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HS Hdg 8544.49.30
HS Code --- Description Unit VAT on Customs SSCL
SLSI AP AD BN GT IN PK SA SF SD SG Duty Gen SG GEN SG (S.P.D) Duty

Cable reels fitted with 13A plugs and socket

outlets of type G as defined by International
Electro technical Commission (IEC) , PVC
insulated electric cable 600/1000V , PVC
insulated non-armored cables with copper kg 20% 18% 10% 6% 10% Free 2.5%
conductors for electric power and lighting ,
PVC Insulated non-armored cables with S
copper conductors for electric power and
lighting and PVC Insulated electric flexible
cords for use with appliances and equipment
intended for domestic, office and similar
environment
8544.49.40 --- Other armoured and underground cables not
exceeding 150 mm2 conductor cross-section 6% Free 2.5%
kg 20% 18% 10% 10%
per core
PVC insulated electric cable 600/1000V S
8544.49.90 --- Other
PVC insulated electric cable 600/1000V , PVC
insulated non-armored cables with copper
conductors for electric power and lighting ,
PVC Insulated non-armored cables with kg 10.0% 15% 18% 10% 6% 0% 2.5%
copper conductors for electric power and S
lighting and PVC Insulated electric flexible
cords for use with appliances and equipment
intended for domestic, office and similar
environment
8544.60 - Other electric conductors, for a voltage
6% 2.5%
exceeding 1000 V kg Free Free 4% 1.5% Free Free 18% 10%
PVC insulated electric cable 600/1000V S
8544.70 - Optical fibre cables kg Free Free Free Free Free Free 18% 10% 6% 2.5%

85.45 Carbon electrodes, carbon brushes, lamp

carbons, battery carbons and other
articles of graphite or other carbon, with
or without metal, of a kind used for
electrical purposes.

- Electrodes :
8545.11 -- Of a kind used for furnaces kg Free Free Free Free Free Free 18% Ex 2.5%
8545.19 -- Other :
8545.19.10 --- Arc lamp carbon kg Free Free Free Free Free Free 18% Ex 2.5%
8545.19.90 --- Other kg Free Free Free Free Free Free 18% Ex 2.5%
8545.20 - Brushes kg Free Free Free Free Free Free 18% 5% 6% 2.5%
8545.90 - Other kg Free Free Free Free Free Free 18% 5% 6% 2.5%

85.46 Electrical Insulators of any material.

8546.10 - Of glass kg Free Free 5% 4.5% 10.0% 20% 18% 5% 6% 2.5%

8546.20 - Of ceramics kg 15.00% 15.00% Free 5% 4.5% 10.0% 20% 18% 5% 6% 2.5%
8546.90 - Other kg Free 4.5% 10.0% 20% 18% 5% 6% 2.5%

85.47 Insulating fittings for electrical

machines, appliances or equipment,
being fittings wholly of insulating
material apart from any minor
components of metal (for example,
threaded sockets) incorporated during
moulding solely for purposes of
assembly, other than insulators of
heading 85.46; electrical conduit tubing
and joints therefor, of base metal lined
with insulating material.

8547.10 - Insulating fittings of ceramics kg Free 4.5% 10.0% 20% 18% 5% 6% 2.5%
8547.20 - Insulating fittings of plastics kg 18.0% Free Free 5% 5% 20.0% 20% 18% 5% 6% 2.5%
8547.90 - Other kg 10.0% 20% 18% 5% 6% 2.5%

Section XVI - Chapter 85 - Page 29 Sri Lanka Customs National Imports Tariff Guide - 2024
 Preferential Duty PAL Cess Surcharge
ICL/ Gen Excise

SCL
HS Hdg HS Code Description Unit VAT on Customs SSCL
SLSI AP AD BN GT IN PK SA SF SD SG Duty Gen SG GEN SG (S.P.D) Duty

85.48 8548.00 Electrical parts of machinery or

apparatus, not specified or included kg Free Free 5% 4.5% 10.0% 20% 18% 5.0% 6.0% 2.5%
elsewhere in this Chapter.

85.49 Electrical and electronic waste and scrap

- Waste and scrap of primary cells, primary

batteries and electric accumulators; spent
primary cells, spent primary batteries and
spent electric accumulators :

8549.11 -- Waste and scrap of lead-acid accumulators;

spent lead-acid
accumulators:
8549.11.10 --- Spent kg L 5% 4.5% 20.0% 20% 18% Ex 10% Free 2.5%
8549.11.90 --- Other kg L 5% 4.5% 10.0% 20% 18% Ex 2.5%
8549.12 -- Other, containing lead, cadmium or mercury:

8549.12.10 --- Spent kg L 5% 4.5% 20.0% 20% 18% Ex 10% Free 2.5%
8549.12.90 --- Other kg L 5% 4.5% 10.0% 20% 18% Ex 2.5%
8549.13 -- Sorted by chemical type and not containing
lead, cadmium or
mercury:
8549.13.10 --- Spent kg L 5% 4.5% 20.0% 20% 18% Ex 10% Free 2.5%
8549.13.90 --- Other kg L 5% 4.5% 10.0% 20% 18% Ex 2.5%
8549.14 -- Unsorted and not containing lead, cadmium or
mercury:
8549.14.10 --- Spent kg L 5% 4.5% 20.0% 20% 18% Ex 10% Free 2.5%
8549.14.90 --- Other kg L 5% 4.5% 10.0% 20% 18% Ex 2.5%
8549.19 -- Other:
8549.19.10 --- Spent kg L 5% 4.5% 20.0% 20% 18% Ex 10% Free 2.5%
8549.19.90 --- Other kg L 5% 4.5% 10.0% 20% 18% Ex 2.5%
- Of a kind used principally for the recovery of
precious metal :
8549.21 -- Containing primary cells, primary batteries,
electric accumulators,
mercury-switches, glass from cathode ray
tubes or other activated glass, or electrical or
electronic components containing cadmium, kg 20.0% 20% 18% Ex 2.5%
mercury, lead or polychlorinated biphenyls
(PCBs)

8549.29 -- Other kg 10.0% 20% 18% Ex 2.5%

- Other electrical and electronic assemblies and
printed circuit boards :
8549.31 -- Containing primary cells, primary batteries,
electric accumulators,
mercury-switches, glass from cathode ray
tubes or other activated glass, or electrical or kg 20.0% 20% 18% Ex 2.5%
electronic components containing cadmium,
mercury, lead or polychlorinated biphenyls
(PCBs)

8549.39 -- Other kg 10.0% 20% 18% Ex 2.5%

- Other :
8549.91 -- Containing primary cells, primary batteries,
electric accumulators,
mercury-switches, glass from cathode ray
tubes or other activated kg 20.0% 20% 18% Ex 2.5%
glass, or electrical or electronic components
containing cadmium,
mercury, lead or polychlorinated biphenyls
(PCBs)
8549.99 -- Other kg 10.0% 20% 18% Ex 2.5%

Section XVI - Chapter 85 - Page 30 Sri Lanka Customs National Imports Tariff Guide - 2024