Chapter 38

Miscellaneous chemical products

Notes.

1.- This Chapter does not cover :

(a)Separate chemically defined elements or compounds with the exception of the following :

(1) Artificial graphite (heading 38.01);

(2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products,
put up as described in heading 38.08;
(3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 38.13);
(4) Certified reference materials specified in Note 2 below;
(5) Products specified in Note 3 (a) or 3 (c) below;

(b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human fo odstuffs (generally
heading 21.06);
(c) Slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and me eting the requirements
of Note 3 (a) or 3
(b) to Chapter 26 (heading 26.20);
(d) Medicaments (heading 30.03 or 30.04); or
(e) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base met als (heading 26.20),
spent catalysts of a kind used principally for the recovery of precious metal (heading 71.12) or catalysts consisting of m etals or metal alloys in the
form of, for example, finely divided powder or woven gauze (Section XIV or XV).

2.- (A) For the purpose of heading 38.22, the expression “certified reference materials” means reference materials which are accompanied by a certificate which
indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which
are suitable for analytical, calibrating or referencing purposes.
(B) With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, heading 38.22 shall take precedence over any
other heading in the Nomenclature.

3.- Heading 38.24 includes the following goods which are not to be classified in any other heading of the Nomenclature :

(a) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or
alkaline-earth metals;
(b) Fusel oil; Dippel's oil;
(c) Ink removers put up in packings for retail sale;
(d) Stencil correctors, other correcting fluids and correction tapes (other than those of heading 96.12), put up in packings for retail sale; and
(e) Ceramic firing testers, fusible (for example, Seger cones).

4.- Throughout the Nomenclature, “municipal waste” means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and
pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber,
wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term “municipal waste”, however, does not cover :

(a) Individual materials or articles segregated from the waste, such as wastes of plastics, rubber, wood, paper, textiles, gl ass or metals and
spent batteries which fall in their appropriate headings of the Nomenclature;
(b) Industrial waste;
(c) Waste pharmaceuticals, as defined in Note 4 (k) to Chapter 30; or
(d)Clinical waste, as defined in Note 6 (a) below.

Section VI - Chapter 38 - Page 1 Sri Lanka Customs National Imports Tariff Guide - 2021
 5.- For the purposes of heading 38.25, “sewage sludge” means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scourings and
unstabilised sludge. Stabilised sludge when suitable for use as fertiliser is excluded (Chapter 31).

6.- For the purposes of heading 38.25, the expression “other wastes” applies to :

(a) Clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or
veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example,
soiled dressings, used gloves and used syringes);
(b) Waste organic solvents;
(c) Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and
(d) Other wastes from chemical or allied industries.

The expression “other wastes” does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 27.10).

7.- For the purposes of heading 38.26, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and
oils whether or not used.

Subheading Notes.

1.- Subheadings 3808.52 and 3808.59 cover only goods of heading 38.08, containing one or more of the following substances : alachlor (ISO) ; aldicarb (ISO); aldrin (ISO); azinphosmethyl (ISO) ;
binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-
chlorophenyl)ethane); dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO) (1,2-dibromoethane);
ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN);
mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); penta- and octabromodiphenyl ethers;
pentachlorophenol (ISO), its salts or its esters; perfluorooctane sulphonic acid and its salts;perfluorooctane sulphonamides;perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2,4,5-T (ISO)
(2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds.
Subheading 3808.59 also covers dustable powder formulations containing a mixture of benomyl (ISO), carbofuran (ISO) and thiram (ISO).

2.- Subheadins 3808.61 to 3808.69 cover only goods of heading 38.08 ,containing alpha-cypermethrin (ISO),bendiocarb (ISO),bifenthrin (ISO),chlorfenapyr (ISO), cyfluthrin (ISO), deltamethrin (INN,
ISO), etofenprox (INN), fenitrothion (ISO),lambda - cyhalothrin (ISO), malathion (ISO), pirimiphos-methyl(ISO) or propoxur (ISO).

3.- Subheadins 3824.81 to 3824.88 cover only mixtures and preparations containing one or more of the following substances: oxirane(ethylene oxide), polybrominated biphenyls(PBBs),
polychlorinated biphenyls (PCBs),polychlorinated terphenyls (PCTs), tris (2,3-dibromopropyl) phosphate ,aldrin (ISO), camphechlor(ISO) (toxaphene), chlordane(ISO), chlordecone (ISO), DDT
(ISO) (clofenotane (INN),1,1,1-trichloro-2,2-bis (p-chlorophenyl)ethane), dieldrin (ISO,INN) , endosulfan (ISO),endrin (ISO), heptachlor (ISO) , mirex (ISO),1,2,3,4,5,6- hexachlorocyclohexane
(HCH (ISO)), including lindane (ISO,INN), pentachlorobenzene (ISO), hexachlorobenzene (ISO), perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides , perfluorooctane
sulphonyl fluoride or tetra-,penta-, hexa-, hepta-or octabromodiphenyl ethers.

4.- For the purposes of subheadings 3825.41 and 3825.49, "waste organic solvents" are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether
or not intended for recovery of the solvents.

Section VI - Chapter 38 - Page 2 Sri Lanka Customs National Imports Tariff Guide - 2021
 S
ICL/ Preferential Duty Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI Duty (S.P.D)
AP AD BN GT IN PK SA SF SD SG L

38.01 Artificial graphite; colloidal or semi-

colloidal graphite; preparations based
on graphite or other carbon in the form
of pastes, blocks, plates or other semi-
manufactures.

3801.10.00 - Artificial graphite kg Free Free Free Free Free Free 8% 10.0%
3801.20.00 - Colloidal or semi-collodial graphite kg Free Free Free Free Free Free 8% Ex
3801.30.00 - Carbonaceous pastes for electrodes and
kg Free Free Free Free Free Free Free 8% 10.0%
similar pastes for furnace linings
3801.90 - Other :
3801.90.10 --- Waste anode butts made of petroleum coke
kg L Free Free Free Free Free Free 8% 10.0%
or bitumen
3801.90.90 --- Other kg Free Free Free Free Free Free 8% 10.0%

38.02 Activated carbon; activated natural

mineral products; animal black,
including spent animal black.

3802.10 - Activated carbon :

3802.10.10 --- Spent kg L Free Free Free Free Free Free 8% 10.0%
--- Other of coconut shell :
3802.10.21 ---- Granular kg Free Free Free Free Free Free 8% 10.0%
3802.10.22 ---- Powdered kg Free Free Free Free Free Free 8% 10.0%
3802.10.23 ---- Extruded / pelletised kg Free Free Free Free Free Free 8% 10.0%
3802.10.24 ---- Washed and purified kg Free Free Free Free Free Free 8% 10.0%
3802.10.25 ---- Chemically impregnated kg Free Free Free Free Free Free 8% 10.0%
3802.10.29 ---- Other kg Free Free Free Free Free Free 8% 10.0%
--- Other :
3802.10.31 ---- Granular kg Free Free Free Free Free Free 8% Ex
3802.10.32 ---- Powdered kg Free Free Free Free Free Free 8% Ex
3802.10.33 ---- Extruded / pelletised kg Free Free Free Free Free Free 8% 10.0%
3802.10.34 ---- Washed and purified kg Free Free Free Free Free Free 8% 10.0%
3802.10.35 ---- Chemically impregnated kg Free Free Free Free Free Free 8% 10.0%
3802.10.39 ---- Other kg Free Free Free Free Free Free 8% 10.0%
3802.90.00 - Other kg Free Free Free Free Free Free 8% 10.0%

38.03 3803.00.00 Tall oil, whether or not refined. kg Free Free Free Free Free Free 8% 10.0%

Section VI - Chapter 38 - Page 3 Sri Lanka Customs National Imports Tariff Guide - 2021
 S
ICL/ Preferential Duty Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI Duty (S.P.D)
AP AD BN GT IN PK SA SF SD SG L

38.04 3804.00.00 Residual lyes from the manufacture of

wood pulp, whether or not
concentrated, desugared or chemically
treated, including lignin sulphonates, kg Free Free Free Free Free Free 8% 10.0%
but excluding tall oil of heading 38.03.

38.05 Gum, wood or sulphate turpentine and

other terpenic oils produced by the
distillation or other treatment of
coniferous woods; crude dipentene;
sulphite turpentine and other crude
para-cymene; pine oil containing alpha-
terpineol as the main constituent.

3805.10.00 - Gum, wood or sulphate turpentine oils kg Free Free Free Free Free Free 8% 10.0%
3805.90.00 - Other kg Free Free Free Free Free Free 8% 10.0%

38.06 Rosin and resin acids, and derivatives

thereof; rosin spirit and rosin oils; run
gums.

3806.10.00 - Rosin and resin acids kg Free Free Free Free Free Free 8% 10.0%
3806.20.00 - Salts of rosin, of resin acids or derivatives of
rosin or resin acids, other than salts of rosin kg Free Free Free Free Free Free 8% Ex
adducts
3806.30.00 - Ester gums kg Free Free Free Free Free Free 8% 10.0%
3806.90.00 - Other kg Free Free Free Free Free Free 8% 10.0%

38.07 Wood tar; wood tar oils; wood creosote;

wood naphtha; vegetable pitch;
brewers' pitch and similar preparations
based on rosin, resin acids or on
vegetable pitch. :

3807.00.10 --- Composite solvents and thinners for varnish

kg Free Free 5% 5% 15% 8% Ex 15%
3807.00.90 --- Other kg Free Free 5% 4.5% 15% 8% 10.0%

Section VI - Chapter 38 - Page 4 Sri Lanka Customs National Imports Tariff Guide - 2021
 S
ICL/ Preferential Duty Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI Duty (S.P.D)
AP AD BN GT IN PK SA SF SD SG L

38.08 Insecticides, rodenticides, fungicides,

herbicides, anti-sprouting products and
plant-growth regulators, disinfectants
and similar products, put up in forms or
packings for retail sale or as
preparations or articles (for example,
sulphur-treated bands, wicks and
candles, and fly-papers) (+).

-
Goods specified in Subheading Note 1 to this
Chapter :
3808.52.00 -- DDT (ISO) (clofenotane (INN)), in packings of
a net weight content not exceeding 300g kg Free Free Free Free Free Free 8% 10.0%

3808.59 -- Other :
3808.59.10 --- Mosquito coils kg L/S 15% 8% 10.0% 40%
3808.59.20 --- Other insecticides kg L Free Free 8% 10.0%
--- Other:
3808.59.91 ---- Mosquito Mats kg L/S Free Free Free Free Free Free 8% 10.0%
3808.59.92 ---- Aerosol and refills for vaporizers kg L/S Free Free Free Free Free Free 8% 10.0% 10%
3808.59.99 ---- Other kg L/S Free Free Free Free Free Free 8% 10.0%
- Goods specified in Subheading Note 2 to this
Chapter :
-- In packings of a net weight content not
exceeding 300g:
3808.61.10 --- Mosquito coils kg L Free Free Free Free Free 15% 8% 10.0% 40%
3808.61.20 --- Mosquito Mats kg L Free Free Free Free Free Free 8% 10.0%
3808.61.30 --- Aerosol and refills for vaporizers kg L Free Free Free Free Free Free 8% 10.0% 10%
3808.61.90 --- Other kg L Free Free Free Free Free Free 8% 10.0%
-- In packings of a net weight content exceeding
300g but not exceeding 7.5kg:
3808.62.10 --- Mosquito coils kg L Free Free Free Free Free 15% 8% 10.0% 40%
3808.62.20 --- Mosquito Mats kg L Free Free Free Free Free Free 8% 10.0%
3808.62.30 --- Aerosol and refills for vaporizers kg L Free Free Free Free Free Free 8% 10.0% 10%
3808.62.90 --- Other kg L Free Free Free Free Free Free 8% 10.0%
3808.69 -- Other :
3808.69.10 --- Mosquito coils kg L/S 15% 8% 10.0% 40%
3808.69.20 --- Other insecticides kg L Free Free 8% 10.0%
3808.69.90 --- Other kg L
Free Free Free Free Free Free 8% 10.0%
Mosquito Mats kg L/S
- Other :
3808.91 -- Insecticides :

Section VI - Chapter 38 - Page 5 Sri Lanka Customs National Imports Tariff Guide - 2021
 S
ICL/ Preferential Duty Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI Duty (S.P.D)
AP AD BN GT IN PK SA SF SD SG L

3808.91.10 --- Mosquito coils kg L/S 15% 8% 10.0% 40%

3808.91.20 --- Other containing bromomethane (methyl
kg L Free Free 8% 10.0%
bromide) or bromochloromethane
3808.91.30 --- Mosquito Mats kg L/S Free 8% 10.0%
3808.91.40 --- Aerosol and refills for vaporizers kg L Free 8% 10.0% 10%
3808.91.90 --- Other kg L Free Free 8% 10.0%
3808.92 -- Fungicides :
3808.92.10 --- Containing bromomethane (methyl bromide)
kg L Free Free Free Free Free Free 8% 10.0%
or bromochloromethane
3808.92.90 --- Other kg L Free Free Free Free Free Free 8% 10.0%
3808.93 -- Herbicides, anti-sprouting products and plant-
growth regulators :
3808.93.10 --- Containing bromomethane (methyl bromide)
kg L Free Free Free Free Free Free 8% 10.0%
or bromochloromethane
3808.93.20 N-(phosphonomethyl)
Glycine and its salts and derivatives
kg L Free Free Free Free Free Free 8% 10.0%
[Glyphosate]

3808.93.90 --- Other kg L

Free Free Free Free Free Free 8% 10.0%
Glyphosate kg L
3808.94 -- Disinfectants :
3808.94.10 --- Containing bromomethane (methyl bromide)
kg L Free Free Free Free Free Free 8% 10.0%
or bromochloromethane
3808.94.90 --- Other kg L Free Free Free Free Free Free 8% 10.0%
3808.99 -- Other :
3808.99.10 --- Containing bromomethane (methyl bromide)
kg L Free Free Free Free Free Free 8% 10.0%
or bromochloromethane
3808.99.90 --- Other kg L Free Free Free Free Free Free 8% 10.0%

Section VI - Chapter 38 - Page 6 Sri Lanka Customs National Imports Tariff Guide - 2021
 S
ICL/ Preferential Duty Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI Duty (S.P.D)
AP AD BN GT IN PK SA SF SD SG L

38.09 Finishing agents, dye carriers to

accelerate the dyeing or fixing of dye
stuffs and other products and
preparations (for example, dressings
and mordants), of a kind used in the
textile, paper, leather or like industries
not elsewhere specified or included.

3809.10.00 - With a basis of amylaceous substances kg Free Free Free Free Free Free 8% Ex
- Other :
3809.91.00 -- Of a kind used in the textile or like industries kg Free Free Free Free Free Free Free Ex 10.0%
3809.92.00 -- Of a kind used in the paper or like industries kg Free Free Free Free Free Free 8% 10.0%
3809.93.00 -- Of a kind used in the leather or like industries kg Free Free Free Free Free Free 8% 10.0%

38.10 Pickling preparations for metal surfaces;

fluxes and other auxiliary preparations
for soldering, brazing or welding;
soldering, brazing or welding powders
and pastes consisting of metal and
other materials; preparations of a kind
used as cores or coatings for welding
electrodes or rods.

3810.10.00 - Pickling preparations for metal surfaces;

soldering, brazing or welding powders and
pastes consisting of metal and other materials kg Free Free Free Free Free Free 8% 10.0%

3810.90.00 - Other kg Free Free Free Free Free Free 8% 10.0%

Section VI - Chapter 38 - Page 7 Sri Lanka Customs National Imports Tariff Guide - 2021
 S
ICL/ Preferential Duty Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI Duty (S.P.D)
AP AD BN GT IN PK SA SF SD SG L

38.11 Anti-knock preparations, oxidation

inhibitors, gum inhibitors, viscosity
improvers, anti-corrosive preparations
and other prepared additives, for
mineral oils (including gasoline) or for
other liquid used for the same purposes
as mineral oils.

- Anti-knock preparations :
3811.11.00 -- Based on lead compounds kg Free Free Free Free Free Free 8% Ex
3811.19.00 -- Other kg Free Free Free Free Free Free 8% 10.0%
- Additives for lubricating oils :
3811.21.00 -- Containing petroleum oils or oils obtained
kg Free Free Free Free Free Free 8% 10.0%
from bituminous minerals
3811.29.00 -- Other kg Free Free Free Free Free Free 8% 10.0%
3811.90.00 - Other kg Free Free Free Free Free Free 8% 10.0%

38.12 Prepared rubber accelerators;

compound plasticisers for rubber or
plastics, not elsewhere specified or
included; anti-oxidising preparations
and other compound stabilisers for
rubber or plastic.

3812.10.00 - Prepared rubber accelerators kg Free Free Free Free Free Free 8% 10.0%
3812.20.00 - Compound plasticisers for rubber or plastics kg Free Free Free Free Free Free 8% 10.0%
- Anti-oxidising preparations and other
compound stabilizers for rubber or plastics :

3812.31.00 -- Mixtures of oligomers of 2,2,4-trimethyl-1,2-

kg Free Free Free Free Free Free 8% 10.0%
dihydroquinoline (TMQ)
3812.39.00 -- Other kg Free Free Free Free Free Free 8% 10.0%

38.13 3813.00.00 Preparations and charges for fire-

extinguishers; charged fire-
extinguishing grenades :

3813.00.10 --- Containing bromochlorodifluoromethane,

bromotrifluoromethane or
kg Free Free Free Free Free Free 8% Ex
dibromotetrafluoroethanes

3813.00.20 --- Containing methane, ethane or prophane

hydrobromoflurocarbons (HBFCs) kg Free Free Free Free Free Free 8% 10.0%

Section VI - Chapter 38 - Page 8 Sri Lanka Customs National Imports Tariff Guide - 2021
 S
ICL/ Preferential Duty Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI Duty (S.P.D)
AP AD BN GT IN PK SA SF SD SG L

3813.00.30 --- Containing methane, ethane or prophane

hydrochloroflurocarbons (HCFCs) kg Free Free Free Free Free Free 8% 10.0%

3813.00.40 --- Containing bromochloromethane kg Free Free Free Free Free Free 8% 10.0%
3813.00.90 --- Other kg Free Free Free Free Free Free 8% 10.0%

38.14 Organic composite solvents and

thinners, not elsewhere specified or
included; prepared paint or varnish
removers :

3814.00.10 --- Containing methane, ethane or prophane

chloroflorocarbon (CFCs), whether or not
kg Free Free 8% 10.0%
containing hydrochloroflorocarbon (HCFCs)

3814.00.20 --- Containing methane, ethane or prophane

hydrochloroflorocarbon (HCFCs) but not
kg Free Free 8% Ex
containing chloroflorocarbon (CFCs) ,

3814.00.30 --- Containing carbon tetrachloride,

bromochloromethane or 1,1,1 – kg Free Free 8% Ex
trichloroethane (methyl chloroform)
3814.00.90 --- Other kg Free Free 8% 10.0%

38.15 Reaction initiator, reaction accelerators

and catalytic preparations, not
elsewhere specified or included.

- Supported catalysts :
3815.11.00 -- With nickel or nickel compounds as the active
kg Free Free Free Free Free Free 8% 10.0%
substance
3815.12.00 -- With precious metal or precious metal
compounds as the active substance kg Free Free Free Free Free Free 8% Ex

3815.19.00 -- Other kg Free Free Free Free Free Free 8% 10.0%

3815.90.00 - Other kg Free Free Free Free Free Free 8% 10.0%

38.16 3816.00.00 Refractory cements, mortars, concretes

and similar compositions, other than Rs.20/=
products of heading 38.01. kg Free Free Free Free Free 8% 10.0%
per kg

Section VI - Chapter 38 - Page 9 Sri Lanka Customs National Imports Tariff Guide - 2021
 S
ICL/ Preferential Duty Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI Duty (S.P.D)
AP AD BN GT IN PK SA SF SD SG L

38.17 Mixed alkylbenzenes and mixed

alkylnaphthalenes, other than those of
heading 27.07 or 29.02 :

3817.00.10 --- Mixed alkylbenzenes kg Free Free Free Free Free Free 8% 10.0%
3817.00.20 --- Mixed alkylnaphthalenes kg Free Free Free Free Free Free 8% Ex

38.18 3818.00.00 Chemical elements doped for use in

electronics, in the form of discs, wafers
or similar forms; chemical compounds kg Free Free Free Free Free Free 8% Ex
doped for use in electronics.

38.19 3819.00.00 Hydraulic brake fluids and other prepare

liquids for hydraulic transmission, not
containing or containing less than 70%
by weight of petroleum oils or oils kg Free Free 5% 5% 15% 8% 10.0% 15%
obtained from bituminous minerals.

38.20 3820.00.00 Anti-freezing preparations and prepared

kg Free Free Free Free Free Free 8% 10.0%
de-icing fluids.

38.21 3821.00.00 Prepared culture media for the

development or maintenance of micro-
organisms (including viruses and the kg Free Free Free Free Free Free 8% 10.0%
like ) or of plant, human or animal cells.

38.22 3822.00.00 Diagnostic or laboratory reagents on a

backing, prepared diagnostic or
laborator reagents whether or not on a
backing, other than those of heading kg Free Free Free Free Free Free 8% 10.0%
30.02 or 30.06; certified reference
materials.

Section VI - Chapter 38 - Page 10 Sri Lanka Customs National Imports Tariff Guide - 2021
 S
ICL/ Preferential Duty Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI Duty (S.P.D)
AP AD BN GT IN PK SA SF SD SG L

38.23 Industrial monocarboxylic fatty acids;

acid oils from refining; industrial fatty
alcohols.

- Industrial monocarboxylic fatty acids; acid oils

from refining :
3823.11.00 -- Stearic acid kg Free Free Free Free Free Free 8% 10.0%
3823.12.00 -- Oleic acid kg Free Free Free Free Free Free 8% 10.0%
3823.13.00 -- Tall oil fatty acids kg Free Free Free Free Free Free 8% 10.0%
3823.19 -- Other :
3823.19.10 --- Coconut fatty acid kg Free Free 5% 4.5% 15% 8% 10.0%
3823.19.20 --- Palm oil fatty acids kg Free Free 5% 4.5% Free 8% 10.0% 24%
3823.19.30 --- Tallow fatty acids kg Free Free 5% 4.5% Free 8% 10.0% 24%
3823.19.90 --- Other kg Free Free 5% 4.5% 15% 8% 10.0% 5%
3823.70.00 - Industrial fatty alcohols kg Free Free Free Free Free Free 8% 10.0%

38.24 Prepared binders for foundry moulds or

cores; chemical products and
preparation of the chemical or allied
industries (including those consisting of
mixtures of natural products), not
elsewhere specified or included (+).

3824.10.00 - Prepared binders for foundry moulds or cores

kg Free Free Free Free Free Free 8% 10.0%
3824.30.00 - Non-agglomerated metal carbides mixed
kg Free Free Free Free Free Free 8% Ex
together or with metallic binders
3824.40.00 - Prepared additives for cements, mortars or
kg Free Free Free Free Free Free 8% 10.0%
concretes
3824.50.00 - Non-refractory mortars and concretes Rs.20/=
kg Free Free Free Free Free Free 8% 10.0%
per kg
3824.60.00 - Sorbitol other than that of subheading Rs.10/=
kg Free Free Free Free Free 8% 10.0%
2905.44 per kg
- Mixtures containing halogenated derivatives
of methane, ethane or propane :

3824.71.00 -- Containing chlorofluorocarbons (CFCs),

whether or not containing
hydrochlorofluorocarbons (HCFCs), kg L Free Free Free Free Free Free 8% 10.0%
perflurocarbons (PFCs) or hydroflurocarbons
(HFCs)
3824.72.00 -- Containing bromochlorodifluoromethane,
bromotrifluoromethane or kg L Free Free Free Free Free Free 8% 10.0%
dibromotetrafluoroethanes
3824.73.00 -- Containing hydrobromofluorocarbons (HBFCs)
kg L Free Free Free Free Free Free 8% 10.0%

Section VI - Chapter 38 - Page 11 Sri Lanka Customs National Imports Tariff Guide - 2021
 S
ICL/ Preferential Duty Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI Duty (S.P.D)
AP AD BN GT IN PK SA SF SD SG L

3824.74 -- Containing hydrochlorofluorocarbons (HCFCs),

whether or not containing perflurocarbons
(PFCs) or hydroflurocarbons (HFCs), but not
containing chlorofluorocarbons (CFCs) :

3824.74.10 --- Containing saturated fluorinated derivatives of

methanes (F=1 to 3), ethanes (F=2 to 5) and
propanes (F=5 to 7), 1,1,1,3,3-
kg L Free Free Free Free Free Free 8% 10.0%
pentafluorobutane (HFC-365mfc) and
1,1,1,2,2,3,4,5,5,5-Decafluoropentane (HFC-
43-10mee)
3824.74.20 --- Other, containing substances of subheadings
kg L Free Free Free Free Free Free 8% 10.0%
2903.71 to 2903.75
3824.74.90 --- Other kg L Free Free Free Free Free Free 8% 10.0%
3824.75.00 -- Containing carbon tetrachloride kg L Free Free Free Free Free Free 8% Ex
3824.76.00 -- Containing 1,1,1-trichloroethane (methyl
kg Free Free Free Free Free Free 8% 10.0%
chloroform)
3824.77.00 -- Containing bromomethane (methyl bromide)
kg L Free Free Free Free Free Free 8% 10.0%
or bromochloromethane
3824.78 -- Containing perflurocarbons (PFCs) or
hydroflurocarbons (HFCs), but not containing
chlorofluorocarbons (CFCs) or
hydrochlorofluorocarbons (HCFCs) :
--- Mixtures containing pentafluoroethane (R-
125), 1,1,1,2-tetrafluoroethane (R-134a) and
1,1,1-Trifluoroethane (R-143a) :
3824.78.11 ---- R-404A (R-125 44%, R-134a 4% and R143a
kg L Free Free Free Free Free Free 8% 10.0%
52%)
3824.78.19 ---- Other kg Free Free Free Free Free Free 8% 10.0%
--- Mixtures containing Difluoromethane (R-32),
Pentafluoroethane (R-125) and 1,1,1,2-
Tetrafluoroethane (R-134a) :
3824.78.21 ---- R-407A (R-32 20%, R-125 40% and R-134a
kg L Free Free Free Free Free Free 8% 10.0%
40%)
3824.78.22 ---- R-407B (R-32 10%, R-125 70% and R-134a
kg L Free Free Free Free Free Free 8% 10.0%
20%)
3824.78.23 ---- R-407C (R-32 23%, R-125 25% and R-134a
kg L Free Free Free Free Free Free 8% 10.0%
52%)
3824.78.29 ---- Other kg Free Free Free Free Free Free 8% 10.0%
--- Mixtures containing Difluoromethane (R-32)
and Pentafluoroethane (R-125) :
3824.78.31 ---- R-410A (R-32 50% and R-125 50%) kg L Free Free Free Free Free Free 8% 10.0%
3824.78.39 ---- Other kg Free Free Free Free Free Free 8% 10.0%
--- Mixtures containing Pentafluoroethane (R-
125) and 1,1,1-Trifluoroethane (R-143a) :

3824.78.41 ---- R-507A (R-125 50% and R-143a 50%) kg L Free Free Free Free Free Free 8% 10.0%
3824.78.49 ---- Other kg Free Free Free Free Free Free 8% 10.0%

Section VI - Chapter 38 - Page 12 Sri Lanka Customs National Imports Tariff Guide - 2021
 S
ICL/ Preferential Duty Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI Duty (S.P.D)
AP AD BN GT IN PK SA SF SD SG L

--- Mixtures containing Trifluoromethane (R-23)

and Hexafluoroethane (R-116) :
3824.78.51 ---- R-508A (R-23 39% R-116 61%) kg L Free Free Free Free Free Free 8% 10.0%
3824.78.52 ---- R-508B (R-23 46% and R-116 54%) kg L Free Free Free Free Free Free 8% 10.0%
3824.78.59 ---- Other kg Free Free Free Free Free Free 8% 10.0%
3824.78.90 --- Other kg Free Free Free Free Free Free 8% 10.0%
3824.79.00 -- Other kg L Free Free Free Free Free Free 8% Ex
- Goods specified in Subheading Note 3 to this
Chapter :
3824.81.00 -- Containing oxirane (ethylene oxide) kg Free Free Free Free Free Free 8% 10.0%
3824.82.00 -- Containing polychlorinated biphenyls(PCBs),
polychlorinated terphenyls (PCTs) or
kg Free Free Free Free Free Free 8% 10.0%
polybrominated biphenyls (PBBs)

3824.83.00 -- Containing tris(2,3-dibromopropyl) phosphate

kg Free Free Free Free Free Free 8% 10.0%
3824.84.00 -- Containing aldrin (ISO), camphechlor (ISO)
(toxaphene), chlordane (ISO), chlordecone
(ISO), DDT (ISO) (clofenotane (INN), 1,1,1-
trichloro-2,2-bis(p -chlorophenyl)ethane), kg Free Free Free Free Free Free 8% 10.0%
dieldrin (ISO,INN), endosulfan (ISO), endrin
(ISO), heptachlor (ISO) or mirex (ISO)

3824.85.00 -- Containing 1,2,3,4,5,6-hexachlorocyclohexane

(HCH (ISO)) , including lindane (ISO, INN) kg Free Free Free Free Free Free 8% 10.0%

3824.86.00 -- Containing pentachlorobenzene (ISO) or

kg Free Free Free Free Free Free 8% 10.0%
hexachlorobenzene (ISO)
3824.87.00 -- Containing perfluorooctane sulphonic acid, its
salts, perfluorooctane sulphonamides, or kg Free Free Free Free Free Free 8% 10.0%
perfluorooctane sulphonyl fluoride
3824.88.00 -- Containg tetra-, penta-, hexa-, hepta- or
kg Free Free Free Free Free Free 8% 10.0%
octabromodiphenyl ethers
- Other :
3824.91.00 -- Mixtures and preparations consisting mainly
of (5-ethyl-2-methyl-2-oxido-1,3,2-
dioxaphosphinan-5-yl)methyl methyl
methylphosphonate and bis[(5-ethyl-2-methyl-
2-oxido-1,3,2,-dioxaphosphinan-5-yl)methyl] kg Free Free Free Free Free Free 8% 10.0%
methylphosphonate

3824.99 -- Other :
3824.99.10 --- De-activated fungus mycelium from penicillin
production to be used as animal food kg L Free Free Free Free Free Free 8% 10.0%

3824.99.20 --- Road marking paints kg TS Free Free Free Free 15% 8% 10.0% 15%
3824.99.90 --- Other kg Free Free Free Free Free Free Con 10.0%

Section VI - Chapter 38 - Page 13 Sri Lanka Customs National Imports Tariff Guide - 2021
 S
ICL/ Preferential Duty Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI Duty (S.P.D)
AP AD BN GT IN PK SA SF SD SG L

38.25 Residual products of the chemical or

allied industries, not elsewhere
specified or included; municipal waste;
sewage sludge; other wastes specified
in Note 6 to this Chapter.

3825.10.00 - Municipal waste kg L Free Free Free Free Free 8% 10.0%

3825.20.00 - Sewage sludge kg L Free Free Free Free Free 8% 10.0%
3825.30.00 - Clinical waste kg B Free Free Free Free Free 8% 10.0%
- Waste organic solvents :
3825.41.00 -- Halogenated kg Free Free Free Free Free 8% 10.0%
3825.49.00 -- Other kg Free Free Free Free Free 8% 10.0%
3825.50.00 - Waste of metal pickling liquors, hydraulic
kg Free Free Free Free Free 8% Ex
fluids, brake fluids and anti-freeze fluids
- Other wastes from chemical or allied
industries :
3825.61.00 -- Mainly containing organic constituents kg Free Free Free Free Free 8% 10.0%
3825.69.00 -- Other kg Free Free Free Free Free 8% 10.0%
3825.90.00 - Other kg Free Free Free Free Free 8% 10.0%

38.26 3826.00.00 Biodiesel and mixtures thereof, not

containing or containing less than 70 %
by weight of petroleum oils or oils kg Free Free Free Free Free Free 8% Ex
obtained from bituminous minerals.

Section VI - Chapter 38 - Page 14 Sri Lanka Customs National Imports Tariff Guide - 2021