Chapter 84

Nuclear reactors, boilers, machinery

and mechanical appliances; parts thereof
Notes.

1.- This Chapter does not cover :

(a) Millstones, grindstones or other articles of Chapter 68;

(b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69);
(c) Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 70.19 or 70.20);
(d) Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);
(e) Vacuum cleaners of heading 85.08;
(f) Electro-mechanical domestic appliances of heading 85.09; digital cameras of heading 85.25;
(g)Radiators for the articles of Section XVII ;or
(h) Hand-operated mechanical floor sweepers, not motorised (heading 96.03).

2.- Subject to the operation of Note 3 to Section XVI and subject to Note 9 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 84.01 to 84.24, or heading 84.86
and at the same time to a description in one or other of the headings 84.25 to 84.80 is to be classified under the appropriate heading of the former group or under heading 84.86, as the case may be, and not
the latter group.

Heading 84.19 does not, however, cover :

(a) Germination plant, incubators or brooders (heading 84.36);

(b) Grain dampening machines (heading 84.37);
(c) Diffusing apparatus for sugar juice extraction (heading 84.38);
(d) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 84.51); or
(e) Machinery , plant or laboratory equipment, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary.

Heading 84.22 does not cover :

(a) Sewing machines for closing bags or similar containers (heading 84.52); or
(b) Office machinery of heading 84.72.

Heading 84.24 does not cover :

(a) Ink-jet printing machines (heading 84.43); or
(b) Water-jet cutting machines (heading 84.56).

3.- A machine-tool for working any material which answers to a description in heading 84.56 and at the same time to a description in heading 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in
heading 84.56.

4.- Heading 84.57 applies only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either :

(a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres),
(b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or
(c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines).

5.-(A) For the purposes of heading 84.71, the expression “automatic data processing machines” means machines capable of :

(i) Storing the processing program or programs and at least the data immediately necessary for the execution of the program;
(ii) Being freely programmed in accordance with the requirements of the user;
(iii) Performing arithmetical computations specified by the user; and

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 1
 (iii) Performing arithmetical computations specified by the user; and
(iv) Executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run.

(B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units.

(C) Subject to paragraphs (D) and (E) below, a unit is to be regarded as being part of an automatic data processing system if it meets all of the following conditions :

(i) It is of a kind solely or principally used in an automatic data processing system;

(ii) It is connectable to the central processing unit either directly or through one or more other units; and
(iii) It is able to accept or deliver data in a form (codes or signals) which can be used by the system.

Separately presented units of an automatic data processing machine are to be classified inheading 84.71.

However, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs (C) (ii) and (C) (iii) above, are in all cases to be classified
as units of heading 84.71.

(D) Heading 84.71 does not cover the following when presented separately, even if they meet all of the conditions set forth in Note 5 (C) above :

(i) Printers, copying machines, facsimile machines, whether or not combined;

(ii) 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);
(iii) Loudspeakers and microphones;
(iv) Television cameras, digital cameras and video camera recorders;
(v) Monitors and projectors, not incorporating television reception apparatus.

(E) Machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate
to their respective functions or, failing that, in residual headings.

6.- Heading 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 % or by more than 0.05 mm, whichever is less.

Other steel balls are to be classified in heading 73.26.

7.- A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose.

Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context
otherwise requires, to be classified in heading 84.79.
Heading 84.79 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials.

8.- For the purposes of heading 84.70, the term “pocket-size” applies only to machines the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.

9.- (A)Notes 9 (a) and 9 (b) to Chapter 85 also apply with respect to the expressions “semiconductor devices” and “electronic integrated circuits”, respectively, as used in this
Note and in heading 84.86. However, for the purposes of this Note and of heading 84.86, the expression “semiconductor devices” also covers photosensitive
semiconductor devices and light-emitting diodes (LED).

(B) For the purposes of this Note and of heading 84.86, the expression “manufacture of flat panel displays” covers the fabrication of substrates into a flat panel. It does not cover
the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the
flat panel. The expression “flat panel display” does not cover cathode-ray tube technology.

(C) Heading 84.86 also includes machines and apparatus solely or principally of a kind used for :

(i) the manufacture or repair of masks and reticles;

(ii) assembling semiconductor devices or electronic integrated circuits;
(iii)lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays.

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 2
 (D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in heading 84.86 are to be classified in that heading and in
no other heading of the Nomenclature.

Subheading Notes.

1.-For the purposes of subheading 8465.20, the term “machining centres” applies only to machine-tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials
, which can carry out different types of machining operations by automatic tool change from a magazine or the like in conformity with a machining programme.

2.-For the purposes of subheading 8471.49, the term “systems” means automatic data processing machines whose units satisfy the conditions laid down in Note 5 (C) to Chapter 84 and which comprise at least a
central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer).

3.-For the purposes of subheading 8481.20, the expression “valves for oleohydraulic or pneumatic transmissions” means valves which are used specifically in the transmission of
“fluid power” in a hydraulic or pneumatic system, where the energy source is supplied in the form of pressurised fluids (liquid or gas). These valves may be of any type (for example
, pressure-reducing type, check type). Subheading 8481.20 takes precedence over all other subheadings of heading 84.81.

4.-Subheading 8482.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be
rounded.

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 3
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L

Nuclear reactors; fuel elements (cartridges),

non-irradiated, for nuclear reactors;
84.01
machinery and apparatus for isotopic
separation.

8401.10.00 - Nuclear reactors kg L Free Free Free Free Free Free 8% Ex

8401.20.00 - Machinery and apparatus for isotopic separation,
kg Free Free Free Free Free Free 8% Ex
and parts thereof
8401.30.00 - Fuel elements (cartridges), non-irradiated kg Free Free Free Free Free Free 8% Ex
8401.40.00 - Parts of nuclear reactors kg L Free Free Free Free Free Free 8% Ex

Steam or other vapour generating boilers

(other than central heating hot water boilers
84.02 capable also of producing low pressure
steam); super-heated water boilers.

- Steam or other vapour generating boilers :

8402.11.00 -- Watertube boilers with a steam production
kg Free Free Free Free Free Ex 5.0%
exceeding 45 t per hour
8402.12.00 -- Watertube boilers with a steam production not
kg Free Free Free Free Free Ex 5.0%
exceeding 45 t per hour
8402.19.00 -- Other vapour generating boilers, including hybrid
kg Free Free Free Free Free Ex 5.0%
boilers
8402.20.00 - Super-heated water boilers kg Free Free Free Free Free Ex 5.0%
8402.90.00 - Parts kg Free Free Free Free Free Free Ex 5.0%

Central heating boilers other than those of

84.03
heading 84.02.

8403.10.00 - Boilers u Free Free Free Free Free Free 8% 5.0%

8403.90.00 - Parts kg Free Free Free Free Free Free 8% 5.0%

Auxiliary plant for use with boilers of heading

84.02 or 84.03 (for example, economisers,
84.04 super-heaters, soot removers, gas
recoverers); condensers for steam or other
vapour power units.

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 4
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
8404.10.00 - Auxiliary plant for use with boilers of heading 84.02
kg Free Free Free Free Free Free 8% 5.0%
or 84.03
8404.20.00 - Condensers for steam or other vapour power units
kg Free Free Free Free Free Free 8% 5.0%
8404.90.00 - Parts kg Free Free Free Free Free Free 8% 5.0%

Producer gas or water gas generators, with or

without their purifiers; acetylene gas
84.05 generators and similar water process gas
generators, with or without their purifiers.

8405.10.00 - Producer gas or water gas generators, with or

without their purifiers; acetylene gas generators and
kg Free Free Free Free Free Free 8% 5.0%
similar water process gas generators, with or
without their purifiers
8405.90.00 - Parts kg Free Free Free Free Free Free 8% 5.0%

Steam turbines and other vapour turbines.

84.06

8406.10.00 - Turbines for marine propulsion u Free Free Free Free Free Free 8% Ex
- Other turbines :
8406.81.00 -- Of an output exceeding 40 MW u Free Free Free Free Free Free 8% Ex
8406.82.00 -- Of an output not exceeding 40 MW u Free Free Free Free Free Free 8% 5.0%
8406.90.00 - Parts kg Free Free Free Free Free Free 8% 5.0%

Spark-ignition reciprocating or rotary internal

84.07 combustion piston engines.

8407.10.00 - Aircraft engines u Free Free Free Free Free Free 8% 5.0%
- Marine propulsion engines : 5.0%
8407.21.00 -- Outboard motors u Free Free Free Free Free Free Ex 5.0%
8407.29.00 -- Other : u Free Free Free Free Free Free Ex 5.0%
- Reciprocating piston engines of a kind used for the
propulsion of vehicles of Chapter 87 :
8407.31.00 -- Of a cylinder capacity not exceeding 50 cc :

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 5
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
8407.31.10 --- Two-stroke petrol engins of a kind used for the
u TB 13.5% Free Free 5% 4.5% 15% 8% Ex
propulsion of auto-trishaws (three- wheelers)
8407.31.20 --- Other, used u 13.5% Free Free 5% 4.5% 15% 8% 5.0%
8407.31.90 --- Other u 13.5% Free Free 5% 4.5% 15% 8% 5.0%
8407.32.00 -- Of a cylinder capacity exceeding 50 cc but not
exceeding 250 cc :
8407.32.10 --- Two-stroke petrol engins of a kind used for the
u TB 13.5% Free Free 5% 4.5% 15% 8% Ex
propulsion of auto-trishaws (three- wheelers)
8407.32.20 --- Other, used u 13.5% Free Free 5% 4.5% 15% 8% 5.0%
8407.32.90 --- Other u 13.5% Free Free 5% 4.5% 15% 8% 5.0%
8407.33.00 -- Of a cylinder capacity exceeding 250 cc but not
exceeding 1,000 cc :
8407.33.10 --- Two-stroke petrol engins of a kind used for the
u TB 13.5% Free Free 5% 4.5% 15% 8% Ex
propulsion of auto-trishaws (three- wheelers)
8407.33.20 --- Other, used u 13.5% Free Free 5% 4.5% 15% 8% 5.0%
8407.33.90 --- Other u 13.5% Free Free 5% 4.5% 15% 8% 5.0%
8407.34.00 -- Of a cylinder capacity exceeding 1,000 cc :
8407.34.10 --- More than ten years old u 13.5% Free Free 5% 4.5% 15% 8% Ex
8407.34.90 --- Other u 13.5% Free Free 5% 4.5% 15% 8% 5.0%
8407.90.00 - Other engines :
8407.90.10 --- More than ten years old u Free Free 5% 4.5% 15% 8% 5.0%
8407.90.90 --- Other u Free Free 5% 4.5% 15% 8% 5.0%

Compression-ignition internal combustion

84.08 piston engines (diesel or semi-diesel engines).

8408.10.00 - Marine propulsion engines u Free Free Free Free Free Free 8% 5.0%
8408.20.00 - Engines of a kind used for the propulsion of vehicles
of Chapter 87 :
8408.20.10 --- Used u TB 13.5% Free Free 5% 4.5% 15% 8% 5.0%
8408.20.90 --- Other u Free Free Free Free Free Free Free 8% 5.0%
8408.90.00 - Other engines :
8408.90.10 --- Used u TB Free Free 5% 4.5% 15% 8% 5.0%
8408.90.90 --- Other u Free Free 5% 4.5% 15% 8% 5.0%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 6
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
Parts suitable for use solely or principally with
84.09 the engines of heading 84.07 or 84.08

8409.10.00 - For aircraft engines kg Free Free Free Free Free Free 8% Ex
- Other :
8409.91.00 -- Suitable for use solely or principally with spark-
ignition internal combustion piston engines
8409.91.10 --- Engine blocks, and cylinder heads for two-stroke
petrol engins of a kind used for the propulsion of kg TB Free Free Free Free Free Free Free 8% 5.0%
auto-trishaws (three-wheelers)
8409.91.90 --- Other kg Free Free Free Free Free Free Free 8% 5.0%
8409.99.00 -- Other kg Free Free Free Free Free Free Free 8% 7.5%

Hydraulic turbines, water wheels, and

84.10
regulators therefor.

- Hydraulic turbines and water wheels :

8410.11.00 -- Of a power not exceeding 1,000 kW u Free Free Free Free Free Free 8% 5.0%
8410.12.00 -- Of a power exceeding 1,000 kW but not exceeding
u Free Free Free Free Free Free 8% 5.0%
10,000 kW
8410.13.00 -- Of a power exceeding 10,000 kW u Free Free Free Free Free Free 8% 5.0%
8410.90.00 - Parts, including regulators kg Free Free Free Free Free Free 8% 5.0%

Turbo-jets, turbo-propellers and other gas

84.11
turbines.

- Turbo-jets :
8411.11.00 -- Of a thrust not exceeding 25 kN u Free Free Free Free Free Free 8% 5.0%
8411.12.00 -- Of a thrust exceeding 25 kN u Free Free Free Free Free Free Free 8% 5.0%
- Turbo-propellers :
8411.21.00 -- Of a power not exceeding 1,100 kW u Free Free Free Free Free Free 8% 5.0%
8411.22.00 -- Of a power exceeding 1,100 kW u Free Free Free Free Free Free 8% Ex
- Other gas turbines :
8411.81.00 -- Of a power not exceeding 5,000 kW u Free Free Free Free Free Free 8% Ex
8411.82.00 -- Of a power exceeding 5,000 kW u Free Free Free Free Free Free 8% Ex
- Parts :
8411.91.00 -- Of turbo-jets or turbo-propellers kg Free Free Free Free Free Free Ex Ex
8411.99.00 -- Other kg Free Free Free Free Free Free 8% 5.0%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 7
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L

84.12 Other engines and motors.

8412.10.00 - Reaction engines other than turbo-jets u Free Free Free Free Free Free 8% Ex
- Hydraulic power engines and motors :
8412.21.00 -- Linear acting (cylinders) u Free Free Free Free Free Free 8% 5.0%
8412.29.00 -- Other u Free Free Free Free Free Free 8% 5.0%
- Pneumatic power engines and motors :
8412.31.00 -- Linear acting (cylinders) u Free Free Free Free Free Free 8% 5.0%
8412.39.00 -- Other u Free Free Free Free Free Free 8% 5.0%
8412.80.00 - Other u Free Free Free Free Free Free 8% 5.0%
8412.90.00 - Parts kg Free Free Free Free Free Free 8% 5.0%

Pumps for liquids, whether or not fitted with a

84.13 measuring device; liquid elevators(+).

- Pumps fitted or designed to be fitted with a

measuring device :
8413.11.00 -- Pumps for dispensing fuel or lubricants, of the type
u Free Free Free Free Free Free 8% 7.5%
used in filling-stations or in garages
8413.19.00 -- Other u Free Free Free Free Free Free 8% 7.5%
8413.20.00 - Hand pumps, other than those of subheading
u Free Free Free Free Free Free 8% 7.5%
8413.11 or 8413.19
8413.30.00 - Fuel, lubricating or cooling medium pumps for
u Free Free Free Free Free Free 8% 7.5%
internal combustion piston engines
8413.40.00 - Concrete pumps u Free Free Free Free Free Free Ex 7.5%
8413.50.00 - Other reciprocating positive displacement pumps
u Free Free Free Free Free Free 8% 7.5%
8413.60.00 - Other rotary positive displacement pumps u 15% 8% 7.5% 15%
8413.70.00 - Other centrifugal pumps :
--- Water pumps except submersible pumps, having an
inlet and outlet of a internal diameter not exceeding
15 cm:
8413.70.11 ---- Used u 15% 8% 10.0% 15%
8413.70.19 ---- Other u 15% 8% 7.5% 15%
--- Other:
8413.70.91 ---- Used u Free Free 8% 10.0%
8413.70.99 ---- Other u Free Free 8% 7.5%
8413.81.00 -- Pumps u Free Free Free Free Free Free Con 7.5%
8413.82.00 -- Liquid elevators u Free Free Free Free Free Free 8% 7.5%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 8
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
- Parts :
8413.91.00 -- Of pumps :
8413.91.10 --- Housings kg Free Free 5% 5% 15% 8% 7.5%
8413.91.90 --- Other kg Free Free 5% 4.5% 15% 8% 7.5%
8413.92.00 -- Of liquid elevators kg 4.5% 10% 8% 7.5%

Air or vacuum pumps, air or other gas

compressors and fans; ventilating or recycling
84.14
hoods incorporating a fan, whether or not
fitted with filters.

8414.10.00 - Vacuum pumps u Free Free Free Free Free Free 8% 5.0%
8414.20.00 - Hand or foot-operated air pump u Free Free Free Free Free Free 8% 5.0%
8414.30.00 - Compressors of a kind used in refrigerating
u Free Free Free Free Free Con 5.0%
equipment
8414.40.00 - Air compressors mounted on a wheeled chassis for
u Free Free Free Free Free 8% 5.0%
towing
- Fans :
8414.51.00 -- Table, floor, wall, window, ceiling or roof fans, with
a self-contained electric motor of an output not u S Free Free Free Free Free Free Free Free 8% 5.0%
exceeding 125 W
8414.59.00 -- Other u Free Free Free Free 8% 5.0%
8414.60.00 - Hoods having a maximum horizontal side not
u Free Free Free Free Free Free 8% 5.0%
exceeding 120 cm
8414.80.00 - Other u Free Free Free Free Free Free 8% 5.0%
8414.90.00 - Parts:
8414.90.10 --- Parts of subheading 8414.51 and national
kg Free Free 5% 5% 10% 8% 5.0%
subdivision 8414.59
8414.90.90 --- Other kg Free Free Free Free Free Free 8% 7.5%

Air conditioning machines, comprising a

motor-driven fan and elements for changing
the temperature and humidity, including
84.15 those machines in which the humidity cannot
be separately regulated(+).

8415.10.00 - Of a kind designed to be fixed to a window, wall,

ceiling or floor, self-contained or "split system" :

8415.10.10 --- Used / reconditioned u TB 15% 8% 10.0% 15%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 9
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
--- "Split system" :
8415.10.21 ---- Of a capacity not exceeding 9,000 BTU

Rs.7392/= per u Rs.5234/= per u Rs.4310/= per u Rs.3696/= per u

15% or

15% or
u C Free 8% 5.0% Rs.3696/=
per u

8415.10.22 ---- Of a capacity exceeding 9,000 BTU and not

exceeding 12,000 BTU
15% or

15% or
u C Free 8% 5.0% Rs.4310/=
per u

8415.10.23 ---- Of a capacity exceeding 12,000 BTU and not

exceeding 18,000 BTU
15% or

15% or
u C Free 8% 5.0% Rs.5234/=
per u

8415.10.24 ---- Of a capacity exceeding 18,000 BTU and not

exceeding 24,000 BTU
15% or

15% or
u C Free 8% 5.0% Rs.7392/=
per u

8415.10.25 ---- Of a capacity exceeding 24,000 BTU and not

Rs.9854/=
exceeding 30,000 BTU 15% or

15% or

per u
u C Free 8% 5.0% Rs.9854/=
per u

8415.10.29 ---- Other u C Free 15% 8% 7.5% 15%

--- Self-contained :
8415.10.31 ---- Of a capacity not exceeding 9,000 BTU
Rs.2258/= per u

Rs.2376/= per u
14.25% or

15% or

15% or
u C 8% 5.0% Rs.2376/=
per u

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 10
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
8415.10.32 ---- Of a capacity exceeding 9,000 BTU and not

Rs.3981/= per u Rs.2885/= per u

Rs.11154/= per u Rs.8930/= per u Rs.4191/= per u Rs.3036/= per u

exceeding 12,000 BTU

14.25% or
15% or

15% or
u C 8% 5.0% Rs.3036/=
per u

8415.10.33 ---- Of a capacity exceeding 12,000 BTU and not

exceeding 18,000 BTU

14.25% or
15% or

15% or
u C 8% 5.0% Rs.4191/=
per u

8415.10.34 ---- Of a capacity exceeding 18,000 BTU and not

exceeding 24,000 BTU
15% or

15% or
u C 8% 5.0% Rs.8930/=
per u

8415.10.35 ---- Of a capacity exceeding 24,000 BTU and not

exceeding 30,000 BTU

15% or
u C 8% 5.0%

8415.10.39 ---- Other u C 15% 8% 7.5% 15%

8415.20.00 - Of a kind used for persons, in motor vehicles :
8415.20.10 --- Used / reconditioned u TB 15% 8% 10.0% 15%
8415.20.90 --- Other u C 15% 8% 7.5% 15%
- Other :
8415.81.00 -- Incorporating a refrigerating unit and a valve for
reversal of the cooling/heat cycle (reversible heat
pumps) :
8415.81.10 --- Used / reconditioned u TB Free Free 5% 4.5% 15% 8% 10.0%
8415.81.90 --- Other u C Free Free 5% 4.5% 15% 8% 7.5%
8415.82.00 -- Other, incorporating a refrigerating unit :
8415.82.10 --- Used / reconditioned u TB Free Free 5% 4.5% 15% 8% 10.0%
8415.82.90 --- Other u C Free Free 5% 4.5% 15% 8% 7.5%
8415.83.00 -- Not incorporating a refrigerating unit :
8415.83.10 --- Used / reconditioned u TB Free Free 5% 4.5% 15% 8% 10.0%
8415.83.90 --- Other u C Free Free 5% 4.5% 15% 8% 7.5%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 11
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
8415.90.00 - Parts:
8415.90.10 --- Outdoor units of split type air conditioning
L
machines:
8415.90.11 ---- Used / reconditioned

Rs.11154/= per u Rs.11154/= per u

3718/= per u

3718/= per u
5% or Rs.

5% or Rs.
15% or

15% or
kg TB Free Free 8% 10.0% Rs.11154/=
per u

8415.90.19 ---- Other

3718/= per u

3718/= per u
5% or Rs.

5% or Rs.
15% or

15% or
kg L Free Free 8% 7.5% Rs.11154/=
per u

8415.90.20 --- Indoor units of split type air conditioning machines:

L
8415.90.21 ---- Used / reconditioned

3718/= per u

3718/= per u

Rs.11154/=
5% or Rs.

5% or Rs.
15% or

15% or

per u
kg L Free Free 8% 10.0% Rs.11154/=
per u

8415.90.29 ---- Other

Rs.11154/= per u
3718/= per u

3718/= per u
5% or Rs.

5% or Rs.
15% or

15% or
kg L Free Free 8% 7.5% Rs.22308/=
per u

8415.90.90 --- Other kg C Free Free 5% 4.5% 15% 8% 5.0%

Furnace burners for liquid fuel, for pulverized

solid fuel or for gas; mechanical stokers,
84.16 including their mechanical grates, mechanical
ash dischargers and similar appliances.

8416.10.00 - Furnace burners for liquid fuel kg Free Free Free Free Free Free 8% 5.0%
8416.20.00 - Other furnace burners, including combination
kg Free Free Free Free Free Free 8% 5.0%
burners

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 12
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
8416.30.00 - Mechanical stokers, including their mechanical
grates, mechanical ash dischargers and similar kg Free Free Free Free Free Free 8% 5.0%
appliances
8416.90.00 - Parts kg Free Free Free Free Free Free 8% 5.0%

Industrial or laboratory furnaces and ovens,

84.17 including incinerators, non-electric.

8417.10.00 - Furnaces and ovens for the roasting, melting or

other heat-treatment of ores, pyrites or of metals u Free Free Free Free Free Free 8% 5.0%

8417.20.00 - Bakery ovens, including biscuit ovens u Free Free Free Free Free Free 8% 5.0%
8417.80.00 - Other u Free Free Free Free Free Free 8% 5.0%
8417.90.00 - Parts kg Free Free Free Free Free Free 8% 5.0%

Refrigerators, freezers and other refrigerating

or freezing equipment, electric or other; heat
pumps other than air conditioning machines
84.18
of heading 84.15.

8418.10.00 - Combined refrigerator-freezers, fitted with separate

external doors :
8418.10.10 --- Used / reconditioned u TB 12.6% Free Free 5% 2.5% 15% 8% 5.0% 25%
8418.10.90 --- Other u C 12.6% Free Free 5% 2.5% 15% 8% 5.0% 25%
- Refrigerators, household type :
8418.21.00 -- Compression-type :
8418.21.10 --- Used / reconditioned u TB 12.6% Free Free 6% 4.5% 15% 8% 5.0% 25%
8418.21.90 --- other u C 12.6% Free Free 6% 4.5% 15% 8% 5.0% 25%
8418.29.00 -- Other :
8418.29.10 --- Used / reconditioned absorption-type, electrical u TB 12.6% Free Free 9% 2.5% 15% 8% 5.0% 25%
8418.29.20 --- Other absorption-type, electrical u C 12.6% Free Free 9% 2.5% 15% 8% 5.0% 25%
8418.29.30 --- Other used / reconditioned u TB 12.6% 2.5% 15% 8% 5.0% 25%
8418.29.90 --- Other u C 12.6% 2.5% 15% 8% 5.0% 25%
8418.30.00 - Freezers of the chest type, not exceeding 800 l
capacity :
8418.30.10 --- Not exceeding 566 l used / reconditioned u TB 13% Free Free 5% 5% 15% 8% 5.0% 15% 20%
8418.30.20 --- Other, not exceeding 566 l u C 13% Free Free 5% 5% 15% 8% 5.0% 15% 20%
8418.30.30 --- Other, used / reconditioned u TB Free Free Free Free Free Free 8% 5.0%
8418.30.90 --- Other u C Free Free Free Free Free Free 8% 5.0%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 13
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
8418.40.00 - Freezers of the upright type, not exceeding 900 l
capacity :
8418.40.10 --- Not exceeding 566 l used / reconditioned u TB 13% 15% 8% 5.0% 15% 20%
8418.40.20 --- Other, not exceeding 566 l u C 13% 15% 5.0% 15% 20%
8418.40.30 --- Other, used / reconditioned u TB Free Free 8% 5.0%
8418.40.90 --- Other u C Free Free 8% 5.0%
8418.50.00 - Other furniture (chests, cabinets, display counters,
show-cases and the like) for storage and display,
incorporating refrigerating or freezing equipment :

8418.50.10 --- Used / reconditioned u TB Free Free Free Free Free Free Free 8% 5.0%
8418.50.90 --- Other u Free Free Free Free Free Free Free 8% Ex
- Other refrigerating or freezing equipment; heat
pumps :
8418.61.00 -- Heat pumps other than air conditioning machines of
u L Free Free Free Free Free 8% Ex
heading 84.15
8418.69.00 -- Other :
8418.69.10 --- Cabinet and chest type refrigerators exceeding 566 l
kg TB 11.25% Free 4.5% 15% 8% 5.0%
and below 850 l used/ reconditioned
8418.69.20 --- Other, cabinet and chest type refrigerators
kg 11.25% Free 4.5% 15% 8% 5.0%
exceeding 566 l and below 850 l
8418.69.30 --- Blast-freezers for preserving poultry meat used/
kg TB Free Free Free Free Free Ex 5.0%
reconditioned
8418.69.40 --- Other, blast-freezers for preserving poultry meat
kg Free Free Free Free Free 8% 5.0%
8418.69.50 --- Milk chilling tanks used/ reconditioned kg TB Free Free Free Free Free Ex 5.0%
8418.69.60 --- Other, milk chilling tanks kg Free Free Free Free Free Ex Ex
8418.69.70 --- Other, used/ re-conditioned kg TB Free Free Free Free Free 8% 5.0%
8418.69.90 --- Other kg Free Free Free Free Free 8% 7.5%
- Parts :
8418.91.00 -- Furniture designed to receive refrigerating or
freezing equipment :
8418.91.10 --- Cabinets for refrigerators kg Free Free 8% 5.0% 25%
8418.91.20 --- Other cabinets kg 15% 8% 5.0% 15% 20%
8418.91.90 --- Other kg 7.5% 15% 8% 5.0%
8418.99.00 -- Other kg Free Free Free Free Free Free Free 8% 5.0%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 14
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
Machinery, plant or laboratory equipment,
whether or not electrically heated (excluding
furnaces, ovens and other equipment of
heading 85.14), for the treatment of materials
by a process involving a change of
temperature such as heating, cooking,
84.19 roasting, distilling, rectifying, sterilizing,
pasteurizing, steaming, drying evaporating,
vaporizing, condensing or cooling, other than
machinery or plant of a kind used for
domestic purposes; instantaneous or storage
water heaters, non-electric.

- Instantaneous or storage water heaters, non-

electric:
8419.11.00 -- Instantaneous gas water heaters u Free Free Free Free Free Free 8% 5.0%
8419.19.00 -- Other u Free Free Free Free Free Free 8% 5.0%
8419.20.00 - Medical, surgical or laboratory sterilisers u Free Free Free Free Free Free 8% 5.0%
- Dryers :
8419.31.00 -- For agricultural products u Free Free Free Free Free Free 8% Ex
8419.32.00 -- For wood, paper pulp, paper or paperboard u Free Free Free Free Free Free 8% 5.0%
8419.39.00 -- Other u Free Free Free Free Free Free Free 8% 5.0%
8419.40.00 - Distilling or rectifying plant u Free Free Free Free Free Free 8% 7.5%
8419.50.00 - Heat exchange units u Free Free Free Free Free Free 8% 5.0%
8419.60.00 - Machinery for liquefying air or other gases u Free Free Free Free Free Free 8% 5.0%
- Other machinery, plant and equipment :
8419.81.00 -- For making hot drinks or for cooking or heating food
u Free Free Free Free Free Free 8% 5.0%
8419.89.00 -- Other :
8419.89.10 --- Equipment for pasteurization and sterilization of milk
u Free Free Free Free Free Ex Ex
8419.89.90 --- Other u Free Free Free Free Free Free 8% 2.5%
8419.90.00 - Parts kg Free Free Free Free Free Free 8% 5.0%

Calendering or other rolling machines, other

84.20 than for metals or glass, and cylinders
therefor.

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 15
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
8420.10.00 - Calendering or other rolling machines u Free Free Free Free Free Free 8% 5.0%
- Parts :
8420.91.00 -- Cylinders kg Free Free Free Free Free Free 8% 5.0%
8420.99.00 -- Other kg Free Free Free Free Free Free 8% 5.0%

Centrifuges, including centrifugal dryers;

filtering or purifying machinery and
84.21
apparatus, for liquids or gases.

- Centrifuges, including centrifugal dryers :

8421.11.00 --Cream separators u Free Free Free Free Free Free 8% 5.0%
8421.12.00 --Clothes-dryers u Free Free Free Free Free Free 8% 5.0%
8421.19.00 --Other :
8421.19.10 ---
Centrifuges for testing of milk including milk-fat u Free Free Free Free Free Free Ex 5.0%
8421.19.90 ---
Other u Free Free Free Free Free Free Free 8% 5.0%
- Filtering or purifying machinery and apparatus for
liquids :
8421.21.00 -- For filtering or purifying water :
8421.21.10 --- Household, candle type

Rs.500/= per u
15% or
u Free 8% 5.0%

8421.21.90 --- Other u Free Free Free 8% 7.5%

8421.22.00 -- For filtering or purifying beverages other than water
u Free 15% 8% 5.0%
8421.23.00 -- Oil or petrol-filters for internal combustion engines:

8421.23.10 --- Energy serving ceramic filters for motor vehicles

u Free Free 8% Ex
8421.23.90 ---
Other u 15% 8% Ex 15%
8421.29.00 --
Other :
8421.29.10 ---
Disposable sterilized dialyzer u Free Free Free Free Free Free Free Ex 5.0%
8421.29.90 ---
Other u Free Free Free Free Free Free Free 8% 5.0%
-Filtering or purifying machinery and apparatus for
gases :
8421.31.00 -- Intake air filters for internal combustion engines u 15% 8% 5.0% 15%
8421.39.00 -- Other u Free Free Free Free Free Free Free 8% 5.0%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 16
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
- Parts :
8421.91.00 -- Of centrifuges, including centrifugal dryers kg Free Free Free Free Free Free 8% 5.0%
8421.99.00 -- Other :
8421.99.10 --- Replacement oil filter cartridges (elements) for
kg Free Free 5% 5% 15% 8% 5.0% 15%
internal combustion engines
8421.99.20 --- Replacement air filter cartridges (elements) for
kg Free Free 5% 5% 15% 8% 5.0% 15%
internal combustion engines
8421.99.90 --- Other kg Free Free 5% 5% 15% 8% 5.0%

Dish washing machines; machinery for

cleaning or drying bottles or other containers;
machinery for filling, closing, sealing or
labelling bottles, cans, boxes, bags or other
containers; machinery for capsuling bottles,
84.22
jars, tubes and similar containers; other
packing or wrapping machinery (including
heat-shrink wrapping machinery); machinery
for aerating beverages (+).

- Dish washing machines :

8422.11.00 -- Of the household type u Free Free 5% 4.5% 15% 8% 5.0% 30%
8422.19.00 -- Other u Free Free Free Free Free Free 8% 5.0%
8422.20.00 - Machinery for cleaning or drying bottles or other
u Free Free Free Free Free Free 8% 5.0%
containers
8422.30.00 - Machinery for filling, closing, sealing, or labelling
bottles, cans, boxes, bags or other containers;
machinery for capsuling bottles, jars, tubes and
similar containers; machinery for aerating beverages
:
8422.30.10 --- Machinery for packing of milk u Free Free Free Free Free Ex Ex
8422.30.20 --- Tea bag packaging machines producing tea bags
made of filter paper to accommodate up to 4 g of u Free Free Free Free Free Ex Ex
tea
8422.30.30 --- For canning fruit / vegetables u Free Free Free Free Free Ex Ex
8422.30.90 --- Other u Free Free Free Free Free Free Con 5.0%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 17
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
8422.40.00 - Other packing or wrapping machinery (including
u Free Free Free Free Free Free 8% 5.0%
heat-shrink wrapping machinery)
8422.90.00 - Parts kg Free Free Free Free Free Free 8% 5.0%

Weighing machinery (excluding balances of a

sensitivity of 5 cg or better), including weight
operated counting or checking machines;
84.23
weighing machine weights of all kinds(+).

8423.10.00 - Personal weighing machines, including baby scales;

household scales :
8423.10.10 --- Personal weighing machines, including baby scales
u Free Free 8% 7.5%
8423.10.20 --- Household scales u 15% 8% 7.5% 15%
8423.20.00 - Scales for continuous weighing of goods on
u Free Free Free Free Free Free 8% 5.0%
conveyors
8423.30.00 - Constant weight scales and scales for discharging a
predetermined weight of material into a bag or u Free Free Free Free Free Free 8% 7.5%
container, including hopper scales
- Other weighing machinery :
8423.81.00 -- Having a maximum weighing capacity not exceeding
u Free Free 5% 5% 15% 8% 7.5% 15%
30 kg
8423.82.00 -- Having a maximum weighing capacity exceeding 30
u 14.25% Free Free 5% 5% 15% 8% 7.5% 15%
kg but not exceeding 5,000 kg
8423.89.00 -- Other u Free Free Free Free Free Free 8% 7.5%
8423.90.00 - Weighing machine weights of all kinds; parts of
weighing machinery :
8423.90.10 --- Weights kg 13.5% Free Free 7.5% 5% 15% 8% 7.5% 15%
8423.90.90 --- Parts kg Free Free Free Free Free Free Free 8% 7.5%

Mechanical appliances (whether or not hand-

operated) for projecting, dispersing or
spraying liquids or powders; fire
extinguishers, whether or not charged; spray
84.24
guns and similar appliances; steam or sand
blasting machines and similar jet projecting
machines(+).

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 18
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L

8424.10.00 - Fire extinguishers, whether or not charged u 7.5% Free 4.5% 10% 8% 5.0%
8424.20.00 - Spray guns and similar appliances u Free Free Free Free Free Free Con 5.0%
8424.30.00 - Steam or sand blasting machines and similar jet
u Free Free Free Free Free Free 8% 5.0%
projecting machines
- Agricultural or horticultural sprayers:
8424.41.00 -- Portable sprayers u Free Free Free Free 8% 5.0%
8424.49.00 -- Other u Free Free Free Free 8% 5.0%
- Other appliances :
8424.82.00 -- Agricultural or horticultural u Free Free Free Free 8% 5.0%
8424.89.00 -- Other u Free Free Free Free Free 8% 5.0%
8424.90.00 - Parts kg Free Free Free Free Free Free 8% 5.0%

Pulley tackle and hoists other than skip

84.25
hoists; winches and capstans; jacks.

- Pulley tackle and hoists other than skip hoists or

hoists of a kind used for raising vehicles :
8425.11.00 -- Powered by electric motor u Free Free Free Free Free Free 8% 5.0%
8425.19.00 -- Other u Free Free Free Free Free Free 8% 5.0%
- Winches; capstans :
8425.31.00 -- Powered by electric motor u Free Free Free Free Free Free 8% 5.0%
8425.39.00 -- Other u Free Free Free Free Free Free 8% 5.0%
- Jacks; hoists of a kind used for raising vehicles :

8425.41.00 -- Built-in Jacking systems of a type used in garages

u Free Free Free Free Free Free 8% 5.0%
8425.42.00 -- Other jacks and hoists, hydraulic u Free Free Free Free Free Free 8% 5.0%
8425.49.00 -- Other u Free Free Free Free Free Free 8% 5.0%

Ships' derricks; cranes, including cable

cranes; mobile lifting frames, straddle carriers
84.26
and works trucks fitted with a crane.

- Overhead traveling cranes, transporter cranes,

gantry cranes, bridge cranes, mobile lifting frames
and straddle carriers :

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 19
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
8426.11.00 -- Overhead travelling cranes on fixed support u Free Free Free Free Free Ex 5.0%
8426.12.00 -- Mobile lifting frames on tyres and straddle carriers
u Free Free Free Free Free Ex 5.0%
8426.19.00 -- Other u Free Free Free Free Free Ex 5.0%
8426.20.00 - Tower cranes u Free Free Free Free Free Ex 5.0%
8426.30.00 - Portal or pedestal jib cranes u Free Free Free Free Free Ex 5.0%
- Other machinery, self-propelled :
8426.41.00 -- On tyres u Free Free Free Free Free Ex 5.0%
8426.49.00 -- Other u Free Free Free Free Free Ex 5.0%
- Other machinery :
8426.91.00 -- Designed for mounting on road vehicles u Free Free Free Free Free Ex 5.0%
8426.99.00 -- Other u Free Free Free Free Free Ex 5.0%

Fork-lift trucks; other work trucks fitted with

84.27
lifting or handling equipment.

8427.10.00 - Self-propelled trucks powered by an electric motor

u Free Free Free Free Free Free 8% 5.0%
8427.20.00 - Other self-propelled trucks u Free Free Free Free Free Free 8% 7.5%
8427.90.00 - Other trucks
8427.90.10 --- Hand operated pallet truck with hydraulic jack u Free Free Free Free Free Free 8% 5.0%
8427.90.90 --- Other u Free Free Free Free Free Free 8% 5.0%

Other lifting, handling, loading or unloading

84.28 machinery (for example, lifts, escalators,
conveyors, teleferics).

8428.10.00 - Lifts and skip hoists :

8428.10.10 --- Scissor lifts u Free Free Free Free Free Free 8% Ex
8428.10.90 --- Other u Free Free Free Free Free Free 8% Ex
8428.20.00 - Pneumatic elevators and conveyors u Free Free Free Free Free Free 8% 5.0%
- Other continuous-action elevators and conveyors,
for goods or materials :
8428.31.00 -- Specially designed for underground use u Free Free Free Free Free Free 8% Ex
8428.32.00 -- Other, bucket type u Free Free Free Free Free Free 8% 5.0%
8428.33.00 -- Other, belt type u Free Free Free Free Free Free Free 8% 5.0%
8428.39.00 -- Other u Free Free Free Free Free Free 8% 5.0%
8428.40.00 - Escalators and moving walkways u Free Free Free Free Free Free 8% 5.0%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 20
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
8428.60.00 - Teleferics, chair-lifts, ski-draglines; traction
u Free Free Free Free Free Free 8% 5.0%
mechanisms for funiculars
8428.90.00 - Other machinery u Free Free Free Free Free Ex 5.0%

Self-propelled bulldozers, angledozers,

graders, levellers, scrapers, mechanical
84.29 shovels, excavators, shovel loaders, tamping
machines and road rollers.

- Bulldozers and angledozers :

8429.11.00 -- Track laying u Free Free Free Free Free Ex 5.0%
8429.19.00 -- Other u Free Free Free Free Free Ex 5.0%
8429.20.00 - Graders and levellers u Free Free Free Free Free Ex 5.0%
8429.30.00 - Scrapers u Free Free Free Free Free Ex Ex
8429.40.00 - Tamping machines and road rollers u Free Free Free Free Free Ex 5.0%
- Mechanical shovels, excavators and shovel loaders:

8429.51.00 -- Front-end shovel loaders u Free Free Free Free Free Ex 7.5%
8429.52.00 -- Machinery with a 360o revolving superstructure u Free Free Free Free Free Ex 7.5%
8429.59.00 -- Other u Free Free Free Free Free Ex 7.5%

Other moving, grading, levelling, scraping,

excavating, tamping, compacting, extracting
or boring machinery, for earth, minerals or
84.30 ores; pile-drivers and pile-extractors; snow-
ploughs and snow-blowers.

8430.10.00 - Pile-drivers and pile-extractors u Free Free Free Free Free Ex 5.0%
8430.20.00 - Snow-ploughs and snow-blowers u Free Free Free Free Free Free 8% Ex
- Coal or rock cutters and tunnelling machinery:
8430.31.00 -- Self-propelled u Free Free Free Free Free Free 8% Ex
8430.39.00 -- Other u Free Free Free Free Free Free 8% 5.0%
- Other boring or sinking machinery :
8430.41.00 -- Self-propelled u Free Free Free Free Free Ex 7.5%
8430.49.00 -- Other u Free Free Free Free Free Free 8% 7.5%
8430.50.00 - Other machinery, self-propelled u Free Free Free Free Free Free 8% Ex
- Other machinery, not self-propelled :
8430.61.00 -- Tamping or compacting machinery u Free Free Free Free Free Free 8% 5.0%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 21
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
8430.69.00 -- Other u Free Free Free Free Free Free 8% 5.0%

Parts suitable for use solely or principally with

84.31 the machinery of headings 84.25 to 84.30.

8431.10.00 - Of machinery of heading 84.25 kg Free Free Free Free Free Free 8% 5.0%
8431.20.00 - Of machinery of heading 84.27 kg Free Free Free Free Free Free 8% 5.0%
- Of machinery of heading 84.28 :
8431.31.00 -- Of lifts, skip hoists or escalators kg Free Free Free Free Free Free 8% 5.0%
8431.39.00 -- Other kg Free Free Free Free Free Free 8% 5.0%
- Of machinery of heading 84.26, 84.29 or 84.30 :

8431.41.00 -- Buckets, shovels, grabs and grips kg Free Free Free Free Free Free 8% 5.0%
8431.42.00 -- Bulldozer or angle dozerblades kg Free Free Free Free Free Free 8% 5.0%
8431.43.00 -- Parts for boring or sinking machinery of subheading
kg Free Free Free Free Free Free 8% 5.0%
8430.41 or 8430.49
8431.49.00 -- Other kg Free Free Free Free Free Free 8% 7.5%

Agricultural, horticultural or forestry

machinery for soil preparation or cultivation;
84.32
lawn or sports-ground rollers.

8432.10.00 - Ploughs u Free 1.5% Free Free Ex Ex

- Harrows, scarifiers, cultivators, weeders and hoes :

8432.21.00 -- Disc harrows u Free 4% 1.5% Free Free Ex Ex

8432.29.00 -- Other u Free 4% 1.5% Free Free Ex Ex
- Seeders, planters and transplanters:
8432.31.00 -- No-till direct seeders, planters and tarnsplanters u Free 4% 1.5% Free Free Ex Ex
8432.39.00 -- Other u Free 4% 1.5% Free Free Ex Ex
- Manure spreaders and fertiliser distributors:
8432.41.00 -- Manure spreaders u Free 4% 1.5% Free Free Ex Ex
8432.42.00 -- Fertiliser distributors u Free 4% 1.5% Free Free Ex Ex
8432.80.00 - Other machinery :
8432.80.10 --- Lawn or sports ground rollers u Free Free 5% 4.5% 10% 8% Ex
8432.80.90 --- Other u Free Free 4% 1.5% Free Free Ex Ex

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 22
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
8432.90.00 - Parts :
8432.90.10 --- For lawn or sports-ground rollers kg Free 4.5% 10% 8% Ex 5%
8432.90.90 --- Other kg Free 4% 1.5% Free Free Ex 5.0%

Harvesting or threshing machinery, including

straw or fodder balers; grass or hay mowers;
machines for cleaning, sorting or grading
84.33 eggs, fruit or other agricultural produce, other
than machinery of heading 84.37.

- Mowers for lawns, parks or sports-grounds :

8433.11.00 -- Powered, with the cutting device rotating in a
u 8% Free 10% Ex Ex
horizontal plane
8433.19.00 -- Other u 8% Free 15% Ex 5.0%
8433.20.00 - Other mowers, including cutter bars for tractor
u Free 4% 1.5% Free Free Ex Ex
mounting
8433.30.00 - Other haymaking machinery u 4% 1.5% Free Free Ex Ex
8433.40.00 - Straw or fodder balers, including pick-up balers u 1.5% Free Free Ex Ex
- Other harvesting machinery; threshing machinery :

8433.51.00 --Combine harvester-threshers u Free Free Free Free Ex Ex

8433.52.00 --Other threshing machinery u 1.5% Free Free Ex Ex
8433.53.00 --Root or tuber harvesting machines u 4% 1.5% Free Free Ex Ex
8433.59.00 --Other u 1.5% Free Free Ex 5.0%
8433.60.00 - Machines for cleaning, sorting or grading eggs, fruit
u 4% 1.5% Free Free Ex Ex
or other agricultural produce
8433.90.00 - Parts :
8433.90.10 --- Of machines of sub-heading 8433.11 and 8433.19
kg Free 4% 1.5% Free Free Ex Ex
8433.90.90 --- Other kg Free 4% 1.5% Free Free Ex 5.0%

84.34 Milking machines and dairy machinery.

8434.10.00 - Milking machines u Free Free Free Free Free Ex Ex

8434.20.00 - Dairy machinery u Free Free Free Free Free Ex Ex
8434.90.00 - Parts kg Free Free Free Free Free Ex Ex

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 23
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L

Presses, crushers and similar machinery used

84.35 in the manufacture of wine, cider, fruit juices
or similar beverages.

8435.10.00 - Machinery u Free Free Free Free Free Free Con 5.0%
8435.90.00 - Parts kg Free Free Free Free Free Free 8% Ex

Other agricultural, horticultural, forestry,

poultry-keeping or bee-keeping machinery,
including germination plant fitted with
84.36
mechanical or thermal equipment; poultry
incubators and brooders.

8436.10.00 - Machinery for preparing animal feeding stuffs u Free Free Free Free Free Free Ex Ex
- Poultry-keeping machinery; poultry incubators and
brooders :
8436.21.00 -- Poultry incubators and brooders u Free Free Free Free Free Ex Ex
8436.29.00 -- Other u Free Free Free Free Free Ex 5.0%
8436.80.00 - Other machinery u Free Free Free Free Free Free Ex Ex
- Parts :
8436.91.00 -- Of poultry-keeping machinery or poultry incubators
kg Free Free Free Free Free Free Ex Ex
and brooders
8436.99.00 -- Other kg Free Free Free Free Free Free Ex 5.0%

Machines for cleaning, sorting or grading

seed, grain or dried leguminous vegetables;
machinery used in the milling industry or for
84.37 the working of cereals or dried leguminous
vegetables, other than farm-type machinery.

8437.10.00 - Machines for cleaning, sorting or grading seed, grain

u Free Free Free Free Free Free Free Ex Ex
or dried leguminous vegetables
8437.80.00 - Other machinery u Free Free Free Free Free Free Ex Ex
8437.90.00 - Parts kg Free Free Free Free Free Free 8% 2.5%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 24
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L

Machinery, not specified or included

elsewhere in this chapter, for the industrial
preparation or manufacture of food or drink,
84.38 other than machinery for the extraction or
preparation of animal or fixed vegetable fats
or oils.

8438.10.00 - Bakery machinery and machinery for the

manufacture of macaroni, spaghetti or similar u Free Free Free Free Free Free 8% 5.0%
products
8438.20.00 - Machinery for the manufacture of confectionery,
u Free Free Free Free Free Free 8% 5.0%
cocoa or chocolate
8438.30.00 - Machinery for sugar manufacture u Free Free Free Free Free Free Free 8% 5.0%
8438.40.00 - Brewery machinery u Free Free Free Free Free Free 8% 5.0%
8438.50.00 - Machinery for the preparation of meat or poultry
u Free Free Free Free Free 8% 5.0%
8438.60.00 - Machinery for the preparation of fruits, nuts or
u Free Free Free Free Free Ex Ex
vegetables
8438.80.00 - Other machinery :
8438.80.10 --- C.T.C and L.T.P tea machinery u Free Free Free Ex Ex
8438.80.20 --- Colour separators for the tea industry u Free Free Free Ex Ex
8438.80.30 --- Vertical type, electrostatic, stalk and fibre extractor
u 5% Free Free Ex Ex
8438.80.40 --- Other tea machinery u 1.5% Free Free 8% Ex
8438.80.90 --- Other u Free Free Free 8% 7.5%
8438.90.00 - Parts kg Free Free Free Free Free Free 8% 5.0%

Machinery for making pulp of fibrous

84.39 cellulosic material or for making or finishing
paper or paperboard.

8439.10.00 - Machinery for making pulp of fibrous cellulosic

u Free Free Free Free Free Free 8% Ex
material
8439.20.00 - Machinery for making paper or paperboard u Free Free Free Free Free Free 8% 5.0%
8439.30.00 - Machinery for finishing paper or paperboard u Free Free Free Free Free Free 8% 5.0%
- Parts :
8439.91.00 -- Of machinery for making pulp of fibrous cellulosic
kg Free Free Free Free Free Free 8% Ex
material
8439.99.00 -- Other kg Free Free Free Free Free Free 8% 5.0%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 25
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L

Book-binding machinery, including book-

84.40
sewing machines.

8440.10.00 - Machinery u Free Free Free Free Free Free 8% 5.0%

8440.90.00 - Parts kg Free Free Free Free Free Free 8% Ex

Other machinery for making up paper pulp,

84.41 paper or paperboard, including cutting
machines of all kinds.

8441.10.00 - Cutting machines u Free Free Free Free Free Free 8% 5.0%
8441.20.00 - Machines for making bags, sacks or envelopes u Free Free Free Free Free Free Free 8% 5.0%
8441.30.00 - Machines for making cartons, boxes, cases, tubes,
drums or similar containers, other than by moulding u Free Free Free Free Free Free Free 8% 5.0%

8441.40.00 - Machines for moulding articles in paper pulp, paper

u Free Free Free Free Free Free 8% 5.0%
or paperboard
8441.80.00 - Other machinery u Free Free Free Free Free Free Free 8% 5.0%
8441.90.00 - Parts kg Free Free Free Free Free Free 8% 5.0%

Machinery, apparatus and equipment (other

than the machines of headings 84.56 to
84.65) for preparing or making plates,
cylinders or other printing components;
plates, cylinders and other printing
84.42
components; plates, cylinders and
lithographic stones, prepared for printing
purposes (for example, planed, grained or
polished).

8442.30.00 - Machinery, apparatus and equipment u Free Free Free Free Free Free 8% 5.0%
8442.40.00 - Parts of the foregoing machinery, apparatus or
kg Free Free Free Free Free Free 8% Ex
equipment
8442.50.00 - Plates, cylinders and other printing components;
plates, cylinders and lithographic stones, prepared
kg Free Free Free Free Free Free 8% 5.0%
for printing purposes (for example, planed, grained
or polished)

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 26
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L

Printing machinery used for printing by means

of plates, cylinders and other printing
components of heading 84.42; other printers,
84.43 copying machines and facsimile machines,
whether or not combined; parts and
accessories thereof(+).

- Printing machinery used for printing by means of

plates, cylinders and other printing components of
heading 84.42 :
8443.11.00 -- Offset printing machinery, reel-fed u Free Free Free Free Free Free 8% 5.0%
8443.12.00 -- Offset printing machinery, sheet-fed, office type
(using sheets with one side not exceeding 22cm and
u Free Free Free Free Free Free 8% 5.0%
the other side not exceeding 36 cm in the unfolded
state)
8443.13.00 -- Other offset printing machinery u Free Free Free Free Free Free 8% 5.0%
8443.14.00 -- Letterpress printing machinery, reelfed, excluding
u Free Free Free Free Free Free 8% 5.0%
flexographic printing
8443.15.00 -- Letterpress printing machinery, other than reelfed,
u Free Free Free Free Free Free 8% 5.0%
excluding flexographic printing
8443.16.00 -- Flexographic printing machinery u Free Free Free Free Free Free 8% 5.0%
8443.17.00 -- Gravure printing machinery u Free Free Free Free Free Free 8% 5.0%
8443.19.00 -- Other :
8443.19.10 --- For textile fabrics u Free Free Free Free Free Free Ex 5.0%
8443.19.90 --- Other u Free Free Free Free Free Free 8% 5.0%
- Other printers, copying machines and facsimile
machines, whether or not combined :
8443.31.00 -- Machines which perform two or more of the
functions of printing, copying or facsimile
transmission, capable of connecting to an automatic
data processing machine or to a network :

8443.31.10 --- Combined with multi-colour copying machines u L Free Free Free Free Free Free 8% 5.0%
8443.31.90 --- Other u Free Free Free Free Free Free 8% 7.5%
8443.32.00 -- Other, capable of connecting to an automatic data
processing machine or to a network :
8443.32.10 --- Multi-colour copying machines u L Free Free Free Free Free Free 8% 5.0%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 27
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
8443.32.20 --- Teleprinters u Free Free Free Free Free Free 8% Ex
8443.32.30 --- Printers for textile fabrics u Free Free Free Free Free Free Ex 5.0%
8443.32.40 --- Other printers u Free Free Free Free Free Free Ex 7.5%
8443.32.90 --- Other u Free Free Free Free Free Free 8% 5.0%
8443.39.00 -- Other :
8443.39.10 --- Multi-colour copying machines, whether or not
combined with printers and / or facsimile machines u L Free Free Free Free Free Free 8% 5.0%

8443.39.20 --- Printers for textile fabrics u Free Free Free Free Free Free Ex 5.0%
8443.39.30 --- Other printers u Free Free Free Free Free Free Free 8% 5.0%
8443.39.90 --- Other u Free Free Free Free Free Free 8% 5.0%
- Parts and accessories :
8443.91.00 -- Parts and accessories of printing machinery used for
printing by means of plates, cylinders and other
Kg Free Free Free Free Free Free 8% 5.0%
printing components of heading 84.42

8443.99.00 -- Other :
8443.99.10 --- Parts and accessories of copying machines Kg Free Free Free Free Free Free 8% 5.0%
8443.99.20 --- Parts and accessories of facsimile machines or
Kg Free Free Free Free Free Free 8% 5.0%
teleprinters
8443.99.30 --- Parts and accessories of printers of national
Kg Free Free Free Free Free Free Ex 7.5%
subdivision 8443.32.40
8443.99.90 --- Other Kg Free Free Free Free Free Free 8% 10.0%

8444.00.00 Machines for extruding, drawing, texturing or

84.44 cutting man-made textile materials. u Free Free Free Free Free Free Ex Ex

Machines for preparing textile fibers;

spinning, doubling or twisting machines and
other machinery for producing textile yarns;
textile reeling or winding (including weft-
84.45
winding) machines and machines for
preparing textile yarns for use on the
machines of heading 84.46 or 84.47.

- Machines for preparing textile fibers :

8445.11.00 -- Carding machines u Free Free Free Free Free Free Ex Ex
8445.12.00 -- Combing machines u Free Free Free Free Free Free Ex Ex
8445.13.00 -- Drawing or roving machines u Free Free Free Free Free Free Ex Ex
8445.19.00 -- Other u Free Free Free Free Free Free Ex Ex
8445.20.00 - Textile spinning machines u Free Free Free Free Free Free Ex Ex

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 28
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
8445.30.00 - Textile doubling or twisting machines u Free Free Free Free Free Free Ex 5.0%
8445.40.00 - Textile winding (including weft-winding) or reeling
u Free Free Free Free Free Free Ex Ex
machines
8445.90.00 - Other u Free Free Free Free Free Free Ex Ex

84.46 Weaving machines (looms).

8446.10.00 - For weaving fabrics of a width not exceeding 30 cm

u Free Free Free Free Free Free Ex Ex
-For weaving fabrics of a width exceeding 30 cm,
shuttle type :
8446.21.00 -- Power looms u Free Free Free Free Free Free Ex 5.0%
8446.29.00 -- Other u Free Free Free Free Free Free Ex 5.0%
8446.30.00 - For weaving fabrics of a width exceeding 30 cm,
u Free Free Free Free Free Free Ex 5.0%
shuttleless type

Knitting machines, stitch-bonding machines

and machines for making gimped yarn, tulle,
84.47 lace, embroidery, trimmings, braid or net and
machines for tufting.

- Circular knitting machines :

8447.11.00 -- With cylinder diameter not exceeding 165 mm u Free Free Free Free Free Free Ex Ex
8447.12.00 -- With cylinder diameter exceeding 165 mm u Free Free Free Free Free Free Ex 5.0%
8447.20.00 - Flat knitting machines; stitch-bonding machines u Free Free Free Free Free Free Ex 5.0%
8447.90.00 - Other u Free Free Free Free Free Free Ex 5.0%

Auxiliary machinery for use with machines of

heading 84.44, 84.45, 84.46 or 84.47 (for
example, dobbies, Jacquards, automatic stop
motions, shuttle changing mechanisms); parts
and accessories suitable for use solely or
principally with the machines of this heading
84.48 or of heading 84.44, 84.45, 84.46 or 84.47
(for example, spindles and spindle flyers, card
clothing, combs, extruding nipples, shuttles,
healds and heald-frames, hosiery needles).

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 29
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L

-Auxiliary machinery for machines of heading 84.44,

84.45, 84.46 or 84.47 :
8448.11.00 -- Dobbies and jacquards; card reducing, copying,
punching or assembling machines for use therewith kg Free Free Free Free Free Free Ex Ex

8448.19.00 -- Other kg Free Free Free Free Free Free Ex Ex

8448.20.00 - Parts and accessories of machines of heading 84.44
kg Free Free Free Free Free Free Ex Ex
or of their auxiliary machinery
- Parts and accessories of machines of heading 84.45
or of their auxiliary machinery :
8448.31.00 -- Card clothing kg Free Free Free Free Free Free Ex Ex
8448.32.00 -- Of machines for preparing textile fibers, other than
kg Free Free Free Free Free Free Ex Ex
card clothing
8448.33.00 -- Spindles, spindle flyers, spinning rings and ring
kg Free Free Free Free Free Free Ex Ex
travellers
8448.39.00 -- Other kg Free Free Free Free Free Free Ex Ex
- Parts and accessories of weaving machines (looms)
or of their auxiliary machinery :
8448.42.00 -- Reeds for looms, healds and heald-frames kg Free Free Free Free Free Free Ex Ex
8448.49.00 -- Other kg Free Free Free Free Free Free Ex 5.0%
- Parts and accessories of machines of heading 84.47
or of their auxiliary machinery :
8448.51.00 -- Sinkers, needles and other articles used in forming
kg Free Free Free Free Free Free Ex 5.0%
stitches
8448.59.00 -- Other kg Free Free Free Free Free Free Ex 5.0%

Machinery for the manufacture or finishing of

felt or nonwovens in the piece or in shapes,
84.49 8449.00.00 including machinery for making felt hats; kg Free Free Free Free Free Free 8% 5.0%
blocks for making hats.

Household or laundry-type washing machines,

84.50 including machines which both wash and
dry(+).

- Machines, each of a dry linen capacity not exceeding

10 kg :

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 30
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
8450.11.00 -- Fully-automatic machines :
8450.11.10 --- Unassembled in completely knocked-down form u C 15% 8% 5.0% 25%
8450.11.20 --- Used / reconditioned u TB 15% 8% 10.0% 15% 25%
--- Other, top loading :
8450.11.31 ---- Of a dry linen capacity less than 4 kg

Rs.2640/= per u Rs.2310/= per u Rs.1980/= per u Rs.1650/= per u

15% or

15% or
u C 8% 5.0% Rs.1650/= 25%
per u

8450.11.32 ---- Of a dry linen capacity exceeding 4 kg and not

exceeding 5.5 kg
15% or

15% or
u C 8% 5.0% Rs.1980/= 25%
per u

8450.11.33 ---- Of a dry linen capacity exceeding 5.5 kg and not

exceeding 7.5 kg
15% or

15% or
u C 8% 5.0% Rs.2310/= 25%
per u

8450.11.34 ---- Of a dry linen capacity exceeding 7.5 kg and not

exceeding 9.5 kg
15% or

15% or
u C 8% 5.0% Rs.2640/= 25%
per u

8450.11.39 ---- Other u C 15% 8% 5.0% 15% 25%

--- Other, front loading :
8450.11.41 ---- Of a dry linen capacity less than 4 kg

Rs.1980/= per u
15% or

15% or
u C 8% 5.0% Rs.1980/= 25%
per u

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 31
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
8450.11.42 ---- Of a dry linen capacity exceeding 4 kg and not

Rs.3300/= per u Rs.2871/= per u Rs.2475/= per u

exceeding 5.5 kg
15% or

15% or
u C 8% 5.0% Rs.2475/= 25%
per u

8450.11.43 ---- Of a dry linen capacity exceeding 5.5 kg and not

exceeding 7.5 kg
15% or

15% or
u C 8% 5.0% Rs.2871/= 25%
per u

8450.11.44 ---- Of a dry linen capacity exceeding 7.5 kg and not

exceeding 9.5 kg
15% or

15% or
u C 8% 5.0% Rs.3300/= 25%
per u

8450.11.49 ---- Other u C 15% 8% 5.0% 15% 25%

8450.12.00 -- Other machines, with built-in centrifugal drier :
8450.12.10 --- Unassembled in completely knocked-down form u C 15% 8% 7.5% 25%
8450.12.20 --- Used / reconditioned u TB 15% 8% 10.0% 15% 25%
--- Other :
8450.12.31 ---- Of a dry linen capacity less than 4 kg

Rs.1518/= per u Rs.1122/= per u Rs.792/= per u

15% or

15% or
u C 8% 7.5% Rs.792/= 25%
per u

8450.12.32 ---- Of a dry linen capacity exceeding 4 kg and not

exceeding 5.5 kg
15% or

15% or
u C 8% 7.5% Rs.1122/= 25%
per u

8450.12.33 ---- Of a dry linen capacity exceeding 5.5 kg and not

exceeding 7.5 kg
15% or

15% or
u C 8% 7.5% Rs.1518/= 25%
per u

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 32
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
8450.12.34 ---- Of a dry linen capacity exceeding 7.5 kg and not

Rs.1980/= per u
exceeding 9.5 kg
15% or

15% or
u C 8% 7.5% Rs.1980/= 25%
per u

8450.12.39 ---- Other u C 15% 8% 7.5% 15% 25%

8450.19.00 -- Other :
8450.19.10 --- Unassembled in completely knocked-down form u C 10% 8% 7.5% 5% 25%
8450.19.20 --- Used / reconditioned u TB 15% 8% 10.0% 15% 25%
--- Other :
8450.19.31 ---- Of a dry linen capacity less than 4 kg

Rs.1980/= per u Rs.1518/= per u Rs.1122/= per u Rs.792/= per u

15% or

15% or
u C 8% 7.5% Rs.792/= 25%
per u

8450.19.32 ---- Of a dry linen capacity exceeding 4 kg and not

exceeding 5.5 kg
15% or

15% or
u C 8% 7.5% Rs.1122/= 25%
per u

8450.19.33 ---- Of a dry linen capacity exceeding 5.5 kg and not

exceeding 7.5 kg
15% or

15% or
u C 8% 7.5% Rs.1518/= 25%
per u

8450.19.34 ---- Of a dry linen capacity exceeding 7.5 kg and not

exceeding 9.5 kg
15% or

15% or
u C 8% 7.5% Rs.1980/= 25%
per u

8450.19.39 ---- Other u C 15% 8% 7.5% 15% 25%

8450.20.00 - Machines, each of a dry linen capacity exceeding 10
u Free Free Free Free Free Free 8% 7.5%
kg
8450.90.00 - Parts:
8450.90.10 --- Cabinets with or without other omponents u C Free Free Free Free Free 10% 8% 5.0%
8450.90.90 --- Other u C Free Free Free Free Free Free 8% 5.0%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 33
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
Machinery (other than machines of heading
84.50) for washing, cleaning, wringing,
drying, ironing, pressing (including fusing
presses), bleaching, dyeing, dressing,
finishing, coating or impregnating textile
84.51 yarns, fabrics or made up textile articles and
machines for applying the paste to the base
fabric or other support used in the
manufacture of floor coverings such as
linoleum; machines for reeling, unreeling,
folding, cutting or pinking textile fabrics.

8451.10.00 - Dry-cleaning machines u Free Free Free Free Free Free 8% 7.5%
- Drying machines :
8451.21.00 -- Each of a dry linen capacity not exceeding 10 kg
u Free Free Free Free Free Free 8% 7.5%
8451.29.00 -- Other u Free Free Free Free Free Free 8% 7.5%
8451.30.00 - Ironing machines and presses (including fusing
u Free Free Free Free Free Free 8% 5.0%
presses)
8451.40.00 - Washing, bleaching or dyeing machines :
8451.40.10 --- For textile yarns and fabrics u Free Free Free Free Free Free Ex 5.0%
8451.40.90 --- Other u Free Free Free Free Free Free 8% 5.0%
8451.50.00 - Machines for reeling, unreeling, folding, cutting or
u Free Free Free Free Free Free Ex 5.0%
pinking textile fabrics
8451.80.00 - Other machinery :
8451.80.10 --- For finishing textile fabrics u Free Free Free Free Free Free Ex 5.0%
8451.80.90 --- Other u Free Free Free Free Free Free 8% 7.5%
8451.90.00 - Parts u Free Free Free Free Free Free Ex 5.0%

Sewing machines, other than book-sewing

machines of heading 84.40; furniture, bases
84.52 and covers specially designed for sewing
machines; sewing machine needles(+).

8452.10.00 - Sewing machines of the household type :

8452.10.10 --- Completely knocked-down, excluding furniture and
u Free 8% 7.5% 5%
stands
8452.10.90 --- Other u 12% 15% 8% 7.5% 10%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 34
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
- Other sewing machines :
8452.21.00 -- Automatic units u Free Free Free Free Free Free 8% 5.0%
8452.29.00 -- Other u Free Free Free Free Free Free Free 8% 5.0%
8452.30.00 - Sewing machine needles kg Free Free Free Free Free Free Free 8% 5.0%
8452.90.00 - Furniture, bases and covers for sewing machines
and parts thereof; other parts of sewing machines:

8452.90.10 --- Furniture, bases and covers for sewing machines

kg 13.5% Free Free 5% 5% 15% 8% 5.0% 15%
and parts thereof
8452.90.90 --- Other parts of sewing machines kg Free Free Free Free Free Free Free 8% 5.0%

Machinery for preparing, tanning or working

hides, skins or leather or for making or
84.53 repairing footwear or other articles of hides,
skins or leather, other than sewing machines.

8453.10.00 - Machinery for preparing, tanning or working hides,

u Free Free Free Free Free Free Ex 5.0%
skins or leather
8453.20.00 - Machinery for making or repairing footwear u Free Free Free Free Free Free Ex 5.0%
8453.80.00 - Other machinery u Free Free Free Free Free Free Ex 5.0%
8453.90.00 - Parts kg Free Free Free Free Free Free 8% 5.0%

Converters, ladles, ingot moulds and casting

84.54 machines, of a kind used in metallurgy or in
metal foundries.

8454.10.00 - Converters u Free Free Free Free Free Free Ex Ex

8454.20.00 - Ingot moulds and ladles u Free Free Free Free Free Free 8% 5.0%
8454.30.00 - Casting machines u Free Free Free Free Free Free 8% 5.0%
8454.90.00 - Parts kg Free Free Free Free Free Free 8% 5.0%

84.55 Metal-rolling mills and rolls therefor.

8455.10.00 - Tube mills u Free Free Free Free Free Free 8% 5.0%
- Other rolling mills :
8455.21.00 -- Hot or combination hot and cold u Free Free Free Free Free Free 8% 5.0%
8455.22.00 -- Cold u Free Free Free Free Free Free 8% 5.0%
8455.30.00 - Rolls for rolling mills u Free Free Free Free Free Free 8% 5.0%
8455.90.00 - Other parts kg Free Free Free Free Free Free 8% 5.0%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 35
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L

Machine-tools for working any material by

removal of material, by laser or other light or
photon beam, ultrasonic, electro-discharge,
84.56
electro-chemical, electron beam, ionic-beam
or plasma arc processes; water-jet cutting
machines.

-Operated by laser or other light or photon beam

processes :
8456.11.00 -- Operated by laser u Free Free Free Free Free Free Free 8% 5.0%
8456.12.00 -- Operated by other light or photon beam processes
u Free Free Free Free Free Free Free 8% 5.0%
8456.20.00 - Operated by ultrasonic processes u Free Free Free Free Free Free Free 8% 5.0%
8456.30.00 - Operated by electro-discharge processes u Free Free Free Free Free Free Free 8% 5.0%
8456.40.00 - Operated by plasma arc processes u Free Free Free Free Free Free Free 8% 5.0%
8456.50.00 - Water-jet cutting machines u Free Free Free Free Free Free Free 8% 5.0%
8456.90.00 - Other u Free Free Free Free Free Free Free 8% 5.0%

Machining centres, unit construction

machines (single station) and multi-station
84.57
transfer machines, for working metal.

8457.10.00 - Machining centres u Free Free Free Free Free Free 8% 5.0%
8457.20.00 - Unit construction machines (single station) u Free Free Free Free Free Free 8% Ex
8457.30.00 - Multi-station transfer machines u Free Free Free Free Free Free 8% 5.0%

Lathes (including turning centres) for

84.58
removing metal(+).

- Horizontal lathes :
8458.11.00 -- Numerically controlled u Free Free Free Free Free Free 8% 5.0%
8458.19.00 -- Other u Free Free Free Free Free Free 8% 5.0%
- Other lathes :
8458.91.00 -- Numerically controlled u Free Free Free Free Free Free 8% 5.0%
8458.99.00 -- Other u Free Free Free Free Free Free 8% 5.0%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 36
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
Machine-tools (including way-type unit head
machines) for drilling, boring, milling,
84.59 threading or tapping by removing metal,
other than lathes (including turning centres)
of heading 84.58 (+).

8459.10.00 - Way-type unit head machines u Free Free Free Free Free Free 8% Ex
- Other drilling machines :
8459.21.00 -- Numerically controlled u Free Free Free Free Free Free 8% Ex
8459.29.00 -- Other u Free Free Free Free Free Free 8% 5.0%
- Other boring-milling machines :
8459.31.00 -- Numerically controlled u Free Free Free Free Free Free 8% Ex
8459.39.00 -- Other u Free Free Free Free Free Free 8% Ex
- Other boring machines :
8459.41.00 -- Numerically controlled u Free Free Free Free Free Free 8% 5.0%
8459.49.00 -- Other u Free Free Free Free Free Free 8% Ex
- Milling machines, knee-type :
8459.51.00 -- Numerically controlled u Free Free Free Free Free Free 8% Ex
8459.59.00 -- Other u Free Free Free Free Free Free 8% 5.0%
- Other milling machines :
8459.61.00 -- Numerically controlled u Free Free Free Free Free Free 8% 5.0%
8459.69.00 -- Other u Free Free Free Free Free Free 8% 5.0%
8459.70.00 - Other threading or tapping machines u Free Free Free Free Free Free 8% 5.0%

Machine-tools for deburring, sharpening,

grinding, honing, lapping, polishing or
otherwise finishing metal or cermets by
84.60 means of grinding stones, abrasives or
polishing products, other than gear cutting,
gear grinding or gear finishing machines of
heading 84.61 (+).

- Flat-surface grinding machines :

8460.12.00 -- Numerically controlled u Free Free Free Free Free Free 8% Ex
8460.19.00 -- Other u Free Free Free Free Free Free Free 8% Ex
- Other grinding machines :
8460.22.00 -- Centreless grinding machines, numerically controlled
u Free Free Free Free Free Free Free 8% 5.0%
8460.23.00 -- Other cylindrical grinding machines, numerically
u Free Free Free Free Free Free Free 8% 5.0%
controlled
8460.24.00 -- Other, numerically controlled u Free Free Free Free Free Free Free 8% 5.0%
8460.29.00 -- Other u Free Free Free Free Free Free Free 8% 5.0%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 37
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
- Sharpening (tool or cutter grinding) machines :
8460.31.00 -- Numerically controlled u Free Free Free Free Free Free 8% Ex
8460.39.00 -- Other u Free Free Free Free Free Free 8% 5.0%
8460.40.00 - Honing or lapping machines u Free Free Free Free Free Free 8% Ex
8460.90.00 - Other u Free Free Free Free Free Free Free 8% 5.0%

Machine-tools for planning, shaping, slotting,

broaching, gear cutting, gear grinding or gear
finishing, sawing, cutting-off and other
84.61
machine-tools working by removing metal or
cermets, not elsewhere specified or included.

8461.20.00 - Shaping or slotting machines u Free Free Free Free Free Free 8% Ex
8461.30.00 - Broaching machines u Free Free Free Free Free Free 8% Ex
8461.40.00 - Gear cutting, gear grinding or gear finishing
u Free Free Free Free Free Free 8% Ex
machines
8461.50.00 - Sawing or cutting-off machines u Free Free Free Free Free Free 8% 5.0%
8461.90.00 - Other u Free Free Free Free Free Free 8% 5.0%

Machine-tools (including presses) for working

metal by forging, hammering or die-stamping;
machine-tools (including presses) for working
84.62 metal by bending, folding, straightening,
flattening, shearing, punching or notching;
presses for working metal or metal carbides,
not specified above(+).

8462.10.00 - Forging or die-stamping machines (including

u Free Free Free Free Free Free 8% 5.0%
presses) and hammers
- Bending, folding, straightening or flattening
machines (including presses) :
8462.21.00 -- Numerically controlled u Free Free Free Free Free Free 8% 5.0%
8462.29.00 -- Other u Free Free Free Free Free Free 8% 5.0%
- Shearing machines (including presses), other than
combined punching and shearing machines :

8462.31.00 -- Numerically controlled u Free Free Free Free Free Free 8% 5.0%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 38
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
8462.39.00 -- Other u Free Free Free Free Free Free 8% 5.0%
- Punching or notching machines (including presses),
including combined punching and shearing
machines :
8462.41.00 -- Numerically controlled u Free Free Free Free Free Free 8% 5.0%
8462.49.00 -- Other u Free Free Free Free Free Free 8% 5.0%
- Other :
8462.91.00 -- Hydraulic presses u Free Free Free Free Free Free 8% 5.0%
8462.99.00 -- Other u Free Free Free Free Free Free 8% 5.0%

Other machine-tools for working metal or

84.63
cermets, without removing material.

8463.10.00 - Draw-benches for bars, tubes, profiles, wire or the

u Free Free Free Free Free Free 8% 5.0%
like
8463.20.00 - Thread rolling machines u Free Free Free Free Free Free Free 8% 5.0%
8463.30.00 - Machines for working wire u Free Free Free Free Free Free Free 8% 5.0%
8463.90.00 - Other u Free Free Free Free Free Free Free 8% 5.0%

Machine-tools for working stone, ceramics,

concrete, asbestos-cement or like mineral
84.64
materials or for cold working glass(+).

8464.10.00 - Sawing machines u Free Free Free Free Free Free 8% Ex

8464.20.00 - Grinding or polishing machines u Free Free Free Free Free Free 8% Ex
8464.90.00 - Other u Free Free Free Free Free Free 8% Ex

Machine-tools (including machines for nailing,

stapling, glueing or otherwise assembling) for
84.65 working wood, cork, bone, hard rubber, hard
plastics or similar hard materials.

8465.10.00 - Machines which can carry out different types of

machining operations without tool change between u Free Free Free Free Free Free Free 8% 5.0%
such operations
8465.20.00 - Machining centres u Free Free Free Free Free Free 8% 5.0%
- Other :
8465.91.00 -- Sawing machines u Free Free Free Free Free Free 8% 5.0%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 39
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
8465.92.00 -- Planing, milling or moulding (by cutting) machines
u Free Free Free Free Free Free 8% 5.0%
8465.93.00 -- Grinding, sanding or polishing machines u Free Free Free Free Free Free 8% 5.0%
8465.94.00 -- Bending or assembling machines u Free Free Free Free Free Free 8% 5.0%
8465.95.00 -- Drilling or morticing machines u Free Free Free Free Free Free 8% 5.0%
8465.96.00 -- Splitting, slicing or paring machines u Free Free Free Free Free Free 8% 5.0%
8465.99.00 -- Other u Free Free Free Free Free Free 8% 5.0%

Parts and accessories suitable for use solely

or principally with the machinesof headings
84.56 to 84.65, including work or tool
holders, self-opening dieheads, dividing heads
84.66
and other special attachments for the
machines; tool holders for any type of tool for
working in the hand.

8466.10.00 - Tool holders and self-opening dieheads u Free Free Free Free Free Free 8% 5.0%
8466.20.00 - Work holders u Free Free Free Free Free Free 8% 5.0%
8466.30.00 - Dividing heads and other special attachments for
u Free Free Free Free Free Free 8% 5.0%
machines
- Other :
8466.91.00 -- For machines of heading 84.64 u Free Free Free Free Free Free 8% 5.0%
8466.92.00 -- For machines of heading 84.65 u Free Free Free Free Free Free Con 5.0%
8466.93.00 -- For machines of headings 84.56 to 84.61 u Free Free Free Free Free Free 8% 5.0%
8466.94.00 -- For machines of heading 84.62 or 84.63 u Free Free Free Free Free Free 8% 5.0%

Tools for working in the hand, pneumatic,

84.67 hydraulic or with self-contained electric or
non-electric motor.

- Pneumatic :
8467.11.00 -- Rotary type (including combined rotary-percussion)
u Free Free Free Free Free Free 8% 5.0%
8467.19.00 -- Other u Free Free Free Free Free Free 8% 5.0%
- With self-contained electric motor :
8467.21.00 -- Drills of all kinds u Free Free Free Free Free Free 8% 5.0%
8467.22.00 -- Saws u L Free Free Free Free Free Free 8% 5.0%
8467.29.00 -- Other u Free Free Free Free Free Free 8% 5.0%
- Other tools :
8467.81.00 -- Chain saws u B Free Free Free Free Free Free 8% 5.0%
8467.89.00 -- Other u Free Free Free Free Free Free 8% 5.0%
- Parts :
8467.91.00 -- Of chain saws u Free Free Free Free Free Free 8% 5.0%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 40
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
8467.92.00 -- Of pneumatic tools u Free Free Free Free Free Free 8% 5.0%
8467.99.00 -- Other u Free Free Free Free Free Free 8% 5.0%

Machinery and apparatus for soldering,

brazing or welding, whether or not capable of
84.68 cutting, other than those of heading 85.15;
gas-operated surface tempering machines
and appliances.

8468.10.00 - Hand-held blow pipes u Free Free Free Free Free Free 8% Ex
8468.20.00 - Other gas-operated machinery and apparatus u Free Free Free Free Free Free 8% 5.0%
8468.80.00 - Other machinery and apparatus u Free Free Free Free Free Free 8% 5.0%
8468.90.00 - Parts u Free Free Free Free Free Free 8% 5.0%

[84.69]

Calculating machines and pocket-size data

recording, reproducing and displaying
machines with calculating functions;
84.70 accounting machines, postage-franking
machines, ticket-issuing machines and similar
machines, incorporating a calculating device;
cash registers.

8470.10.00 - Electronic calculators capable of operation without

an external source of electric power and pocket-size
data recording, reproducing and displaying u Free Free Free Free Free Free Ex 5.0%
machines with calculating functions

- Other electronic calculating machines :

8470.21.00 -- Incorporating a printing device u Free Free Free Free Free Free 8% 5.0%
8470.29.00 -- Other u Free Free Free Free Free Free 8% 5.0%
8470.30.00 - Other calculating machines u Free Free Free Free Free Free 8% Ex
8470.50.00 - Cash registers u Free Free Free Free Free Free 8% 5.0%
8470.90.00 - Other u Free Free Free Free Free Free 8% 5.0%

Automatic data processing machines and

units thereof; magnetic or optical readers,
machines for transcribing data on to data
84.71
media in coded form and machines for
processing such data, not elsewhere specified
or included.

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 41
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
8471.30.00 - Portable automatic data processing machines,
weighing not more than 10 kg, consisting of at least
a central processing unit, a keyboard and a display :

8471.30.10 --- Used / reconditioned u TB Free Free Free Free Free Free Ex 5.0%
8471.30.90 --- Other u Free Free Free Free Free Free Ex 5.0%
- Other automatic data processing machines :
8471.41.00 -- Comprising in the same housing at least a central
processing unit and an input and output unit,
whether or not combined :
8471.41.10 --- Used / reconditioned u TB Free Free Free Free Free Free Ex 5.0%
8471.41.90 --- Other u Free Free Free Free Free Free Ex 5.0%
8471.49.00 -- Other, presented in the form of systems :
8471.49.10 --- Used / reconditioned u TB Free Free Free Free Free Free Ex 5.0%
8471.49.90 --- Other u Free Free Free Free Free Free Ex 5.0%
8471.50.00 - Processing units other than those of subheading
8471.41 or 8471.49, whether or not containing in
the same housing one or two of the following types
of unit: storage units, input units, output units :

8471.50.10 --- Used / reconditioned u TB Free Free Free Free Free Free Ex 5.0%
8471.50.90 --- Other u Free Free Free Free Free Free Ex 5.0%
8471.60.00 - Input or output units, whether or not containing
u Free Free Free Free Free Free Ex 5.0%
storage units in the same housing
8471.70.00 - Storage units u Free Free Free Free Free Free Ex 7.5%
8471.80.00 - Other units of automatic data processing machines
u Free Free Free Free Free Free Ex 5.0%
8471.90.00 - Other u Free Free Free Free Free Free Ex 5.0%

Other office machines (for example,

hectograph or stencil duplicating machines,
addressing machines, automatic banknote
dispensers, coin-sorting machines, coin-
84.72
counting or wrapping machines, pencil-
sharpening machines, perforating or stapling
machines).

8472.10.00 - Duplicating machines u Free Free Free Free Free Free 8% 5.0%
8472.30.00 - Machines for sorting or folding mail or for inserting
mail in envelopes or bands, machines for opening,
closing or sealing mail and machines for affixing or u Free Free Free Free Free Free 8% 5.0%
canceling postage stamps

8472.90.00 - Other :
8472.90.10 --- Braille type writers u Free Free Free Free Free Free Free 8% Ex
8472.90.90 --- Other u Free Free Free Free Free Free Free 8% Ex

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 42
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
Parts and accessories (other than covers,
carrying cases and the like) suitable for use
84.73 solely or principally with the machines of
headings 84.70 to 84.72.

- Parts and accessories of the machines of heading

84.70 :
8473.21.00 -- Of the electronic calculating machines of subheading
kg Free Free Free Free Free Free 8% 5.0%
8470.10, 8470.21 or 8470.29
8473.29.00 -- Other kg Free Free Free Free Free Free 8% 5.0%
8473.30.00 - Parts and accessories of the machines of heading
84.71 :
8473.30.10 --- Used / reconditioned mother boards kg Free Free Free Free Free Free Ex 5.0%
8473.30.90 --- Other kg Free Free Free Free Free Free Ex 5.0%
8473.40.00 - Parts and accessories of the machines of heading
84.72 :
8473.40.10 --- Parts for braille type writers kg Free Free Free Free Free Free 8% Ex
8473.40.90 --- Other kg Free Free Free Free Free Free 8% 5.0%
8473.50.00 - Parts and accessories equally suitable for use with
the machines of two or more of the headings 84.70
to 84.72 :
8473.50.10 --- Parts for braille type writers kg Free Free Free Free Free Free 8% Ex
8473.50.90 --- Other kg Free Free Free Free Free Free 8% 5.0%

Machinery for sorting, screening, separating,

washing, crushing, grinding, mixing or
kneading earth, stone, ores or other mineral
substances, in solid (including powder or
paste) form; machinery for agglomerating,
shaping or moulding solid mineral fuels,
84.74
ceramic paste, unhardened cements,
plastering materials or other mineral products
in powder or paste form; machines for
forming foundry moulds of sand.

8474.10.00 - Sorting, screening, separating or washing machines

u Free Free Free Free Free Ex 5.0%
8474.20.00 - Crushing or grinding machines u Free Free Free Free Free Ex 5.0%
- Mixing or kneading machines :
8474.31.00 -- Concrete or mortar mixers u Free Free Free Free Free Ex 5.0%
8474.32.00 -- Machines for mixing mineral substances with
u Free Free Free Free Free Ex 5.0%
bitumen
8474.39.00 -- Other u Free Free Free Free Free Ex 5.0%
8474.80.00 - Other machinery u Free Free Free Free Free Ex 5.0%
8474.90.00 - Parts u Free Free Free Free Free Free Ex 5.0%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 43
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
Machines for assembling electric or electronic
lamps, tubes or valves or flashbulbs, in glass
84.75 envelopes; machines for manufacturing or hot
working glass or glassware.

8475.10.00 - Machines for assembling electric or electronic lamps,

tubes or valves or flashbulbs, in glass envelopes u Free Free Free Free Free Free 8% Ex

-Machines for manufacturing or hot working glass or

glassware :
8475.21.00 -- Machines for making optical fibres and preforms
u Free Free Free Free Free Free 8% Ex
thereof
8475.29.00 -- Other u Free Free Free Free Free Free 8% 5.0%
8475.90.00 - Parts kg Free Free Free Free Free Free 8% 5.0%

Automatic goods-vending machines (for

example, postage stamp, cigarette, food or
84.76
beverage machines), including money-
changing machines.

- Automatic beverage-vending machines :

8476.21.00 -- Incorporating heating or refrigerating devices u Free Free Free Free Free Free 8% 5.0%
8476.29.00 -- Other u Free Free Free Free Free Free 8% 5.0%
- Other machines :
8476.81.00 -- Incorporating heating or refrigerating devices u Free Free Free Free Free Free 8% Ex
8476.89.00 -- Other u Free Free Free Free Free Free 8% 5.0%
8476.90.00 - Parts kg Free Free Free Free Free Free 8% 5.0%

Machinery for working rubber or plastics or

for the manufacture of products from these
84.77
materials, not specified or included elsewhere
in this Chapter.

8477.10.00 -Injection-moulding machines u Free Free Free Free Free Free Ex 5.0%
8477.20.00 -Extruders u Free Free Free Free Free Free Ex 5.0%
8477.30.00 -Blow moulding machines u Free Free Free Free Free Free Ex 5.0%
8477.40.00 -Vacuum moulding machines and other
u Free Free Free Free Free Free Ex 5.0%
thermoforming machines
- Other machinery for moulding or otherwise forming
:
8477.51.00 -- For moulding or retreading pneumatic tyres or for
u Free Free Free Free Free Free Ex 5.0%
moulding or otherwise forming inner tubes
8477.59.00 -- Other u Free Free Free Free Free Free Ex 5.0%
8477.80.00 - Other machinery u Free Free Free Free Free Free Ex 5.0%
8477.90.00 - Parts kg Free Free Free Free Free Free Ex 5.0%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 44
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
Machinery for preparing or making up
84.78 tobacco, not specified or included elsewhere
in this Chapter.

8478.10.00 - Machinery u Free Free Free Free Free Free 8% 5.0%

8478.90.00 - Parts kg Free Free Free Free Free Free 8% 5.0%

Machines and mechanical appliances having

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

8479.10.00 - Machinery for public works, building or the like u Free Free Free Free Free Free 8% 5.0%
8479.20.00 - Machinery for the extraction or preparation of
animal or fixed vegetable fats or oils :
8479.20.10 --- Special grinders, crushers, or presses for oil seeds
u Free Free 5% 5% 15% 8% 5.0% 15%
or oleaginous fruits
8479.20.90 --- Other u Free Free Free Free Free Free 8% 5.0%
8479.30.00 - Presses for the manufacture of particle board or
fibre building board of wood or other ligneous
u Free Free Free Free Free Free Con 5.0%
materials and other machinery for treating wood or
cork
8479.40.00 - Rope or cable-making machines u Free Free Free Free Free Free 8% 5.0%
8479.50.00 - Industrial robots, not elsewhere specified or
u Free Free Free Free Free Free 8% 5.0%
included

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 45
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
8479.60.00 - Evaporative air coolers u Free Free Free Free Free Free 8% 5.0%
- Passenger boarding bridges :
8479.71.00 -- Of a kind used in airports u Free Free Free Free Free Free Free 8% 5.0%
8479.79.00 -- Other u Free Free Free Free Free Free Free 8% 5.0%
- Other machines and mechanical appliances :
8479.81.00 -- For treating metal, including electric wire coil-
u Free Free Free Free Free Free Free 8% 5.0%
winders
8479.82.00 -- Mixing, kneading, crushing, grinding, screening,
sifting, homogenising, emulsifying or stirring u Free Free Free Free Free Con 5.0%
machines
8479.89.00 -- Other :
8479.89.10 --- Digital electronic educational equipment u Free Free Free Free Free Free Free Ex 5.0%
8479.89.20 --- Liquid petroleum (LP) gas conversion kit for auto-
u Free Free Free Free Free Free Free Ex Ex
trishaws
8479.89.30 --- Silos equipped with relevant optional mechanical
u Free Free Free Free Free Free Free Ex 5.0%
apparatus
8479.89.40 --- Industrial racking systems equipped with relevant
u Free Free Free Free Free Free Free Ex 5.0%
optional mechanical apparatus
8479.89.50 --- Solar tracker without solar cells u Free Free Free Ex Ex
8479.89.90 --- Other u Free Free Free Free Free Free Free Con 5.0%
8479.90.00 - Parts kg Free Free Free Free Free Free Free Con 5.0%

Moulding boxes for metal foundry; mould

bases; moulding patterns; moulds for metal
84.80 (other than ingot moulds), metal carbides,
glass, mineral materials, rubber or plastics.

8480.10.00 - Moulding boxes for metal foundry kg Free Free Free Free Free Free Ex 5.0%
8480.20.00 - Mould bases kg Free Free Free Free Free Free Ex 5.0%
8480.30.00 - Moulding patterns kg Free Free Free Free Free Free Ex 5.0%
- Moulds for metal or metal carbides :
8480.41.00 -- Injection or compression types kg Free Free Free Free Free Free Ex 5.0%
8480.49.00 -- Other kg Free Free Free Free Free Free Ex 5.0%
8480.50.00 - Moulds for glass kg Free Free Free Free Free Free Ex 5.0%
8480.60.00 - Moulds for mineral materials kg Free Free Free Free Free Free Ex 5.0%
- Moulds for rubber or plastics :
8480.71.00 -- Injection or compression types kg Free Free Free Ex 5.0%
8480.79.00 -- Other kg Free Free Free Ex 5.0%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 46
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
Taps, cocks, valves and similar appliances for
pipes, boiler shells, tanks, vats or the like,
84.81 including pressure-reducing valves and
thermostatically controlled valves.

8481.10.00 - Pressure-reducing valves kg Free Free Free Free Free Free 8% 5.0%
8481.20.00 - Valves for oleohydraulic or pneumatic transmissions
kg Free Free Free Free Free Free 8% 5.0%
8481.30.00 - Check (nonreturn) valves kg Free Free Free Free Free Free 8% 5.0%
8481.40.00 - Safety or relief valves kg Free Free Free Free Free Free 8% 5.0%
8481.80.00 - Other appliances :
8481.80.10 --- Copper alloy body piston valves for less than 2" for
kg Free Free Free Free Free Free Con 5.0%
float operated valves for cisterns
8481.80.20 --- Copper alloy body diaphragm valves less than 2" for
kg Free Free Free Free Free Free Con 5.0%
float operated valves for cisterns
8481.80.30 --- Plastic body diaphragm valves for float operated
kg Free Free Free Free Free Free Con 5.0%
valves for cisterns
8481.80.40 --- Taps,cocks and valves less than 2" made of copper
kg Free Free Free Free Free Free Con 5.0%
alloy for domestic water supply
8481.80.50 --- Taps,cocks and valves less than 2" made of other
kg Free Free Free Free Free Free Con 5.0%
metal alloy for domestic water supply
8481.80.60 --- Taps,cocks and valves less than 2" made of PVC or
kg Free Free Free Free Free Free Con 5.0%
other plastic for domestic water supply
8481.80.90 --- Other kg Free Free Free Free Free Free Con 7.5%
8481.90.00 - Parts:
8481.90.10 --- Plastic body compact unit for water closet for float
kg Free Free Free Free Free Free Free 8% 5.0%
operated valves for cisterns
8481.90.20 --- Copper alloy body for float operated valves for
kg Free Free Free Free Free Free Free 8% 5.0%
cisterns
8481.90.30 --- Plastic parts for float operated valves for cisterns
kg Free Free Free Free Free Free Free 8% 5.0%
8481.90.90 --- Other kg Free Free Free Free Free Free Free 8% 5.0%

84.82 Ball or roller bearings.

8482.10.00 - Ball bearings u Free Free Free Free Free Free Free Free 8% 5.0%
8482.20.00 - Tapered roller bearings, including cone and tapered
u Free Free Free Free Free Free Free 8% 5.0%
roller assemblies
8482.30.00 - Spherical roller bearings u Free Free Free Free Free Free Free 8% 5.0%
8482.40.00 - Needle roller bearings u Free Free Free Free Free Free Free 8% 5.0%
8482.50.00 - Other cylindrical roller bearings u Free Free Free Free Free Free Free 8% 5.0%
8482.80.00 - Other, including combined ball/roller bearings u Free Free Free Free Free Free Free 8% 5.0%
- Parts :

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 47
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
8482.91.00 -- Balls, needles and rollers kg Free Free Free Free Free Free Free 8% 5.0%
8482.99.00 -- Other kg Free Free Free Free Free Free Free 8% 5.0%

Transmission shafts (including cam shafts and

crank shafts) and cranks; bearing housings
and plain shaft bearings; gears and gearing;
ball or roller screws; gear boxes and other
speed changers, including torque converters;
84.83 flywheels and pulleys, including pulley blocks;
clutches and shaft couplings (including
universal joints).

8483.10.00 - Transmission shafts (including cam shafts and crank

u Free Free Free Free Free Free 8% 7.5%
shafts) and cranks
8483.20.00 - Bearing housings, incorporating ball or roller
u Free Free Free Free Free Free 8% 7.5%
bearings
8483.30.00 - Bearing housings, not incorporating ball or roller
u Free Free Free Free Free Free 8% 7.5%
bearings; plain shaft bearings
8483.40.00 - Gears and gearing, other than toothed wheels,
chain sprockets and other transmission elements
presented separately; ball or roller screws; gear u Free Free Free Free Free Free 8% 7.5%
boxes and other speed changers, including torque
converters
8483.50.00 - Flywheels and pulleys, including pulley blocks u Free Free Free Free Free Free 8% 5.0%
8483.60.00 - Clutches and shaft couplings (including universal
u Free Free Free Free Free Free 8% 5.0%
joints)
8483.90.00 - Toothed wheels, chain sprockets and other
transmission elements presented separately; parts. u Free Free Free Free Free Free 8% 5.0%

Gaskets and similar joints of metal sheeting

combined with other material or of two or
more layers of metal; sets or assortments of
gaskets and similar joints, dissimilar in
84.84
composition, put up in pouches, envelopes or
similar packings; mechanical seals.

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 48
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.L)
L
8484.10.00 - Gaskets and similar joints of metal sheeting
combined with other material or of two or more kg Free Free Free Free Free Free 8% 5.0%
layers of metal
8484.20.00 - Mechanical seals kg Free Free Free Free Free Free 8% 5.0%
8484.90.00 - Other kg Free Free Free Free Free Free 8% 5.0%

[84.85]

Machines and apparatus of a kind used solely

or principally for the manufacture of
semiconductor boules of wafers,
semiconductor devices, electronic integrated
84.86 circuits or flat panel displays; machines and
apparatus specified in Note 9 (C) to this
Chapter; parts and accessories.

8486.10.00 - Machines and apparatus for the manufacture of

u Free Free Free Free Free Free 8% 7.5%
boules or wafers
8486.20.00 - Machines and apparatus for the manufacture of
semiconductor devices or of electronic integrated u Free Free Free Free Free Free 8% 5.0%
circuits
8486.30.00 - Machines and apparatus for the manufacture of flat
u Free Free Free Free Free Free 8% 5.0%
panel displays
8486.40.00 - Machines and apparatus specified in Note 9 (C) to
u Free Free Free Free Free Free 8% 5.0%
this Chapter
8486.90.00 - Parts and accessories kg Free Free Free Free Free Free 8% 5.0%

Machinery parts, not containing electrical

connectors, insulators, coils, contacts or other
84.87 electrical features, not specified or included
elsewhere in this Chapter.

8487.10.00 - Ships' or boats’ propellers and blades therefor kg Free Free Free Free Free Free 8% 5.0%
8487.90.00 - Other kg Free Free Free Free Free Free 8% 5.0%

Sri Lanka Customs National Imports Tariff Guide Section XVI - Chapter 84 - Page 49