Chapter 39Last updated May 5, 2026

Chapter 39 - Plastics and articles thereof (Sri Lanka Customs 2026)

269 tariff codes · Sri Lanka Customs Tariff 2026

Chapter 39 covers plastic raw materials (granules, pellets, sheets) and finished plastic articles. Duty rates vary sharply between raw material inputs (typically 0% CID to protect manufacturing) and finished consumer goods (15–30% CID). Importers sourcing plastic for local manufacturing should check BOI concession eligibility. ISFTA rates for Indian-origin plastics are frequently 0% on raw materials, making India a competitive sourcing origin.

Need the full duty breakdown for a specific code in this chapter?

Calculate import duty →

269 of 269

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
39.01Polymers of ethylene, in primary forms.
3901.10	Polyethylene having a specific gravity of less than 0.94	kg	-	Free	Rs.12/= per kg	10%	-	-	2.5%	18%
3901.20	Polyethylene having a specific gravity of 0.94 or more	kg	-	Free	Rs.12/= per kg	10%	-	-	2.5%	18%
3901.30	Ethylene-vinyl acetate copolymers	kg	-	Free	-	10%	-	-	2.5%	18%
3901.40	Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94	kg	-	Free	-	10%	-	-	2.5%	18%
3901.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
39.02Polymers of propylene or of other olefins, in primary forms.
3902.10	Polypropylene	kg	-	Free	Rs.12/= per kg	10%	-	-	2.5%	18%
3902.20	Polyisobutylene	kg	-	Free	-	10%	-	-	2.5%	18%
3902.30	Propylene copolymers	kg	-	Free	-	10%	-	-	2.5%	18%
3902.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
39.03Polymers of styrene, in primary forms.
3903.11	Expansible	kg	-	Free	Rs.12/= per kg	10%	-	-	2.5%	18%
3903.19	Other	kg	-	Free	-	10%	-	-	2.5%	18%
3903.20	Styrene-acrylonitrile (SAN) copolymers	kg	-	Free	-	10%	-	-	2.5%	18%
3903.30	Acrylonitrile-butadiene-styrene(ABS) copolymers	kg	-	Free	-	10%	-	-	2.5%	18%
3903.90	Other :	-	-	-	-	-	-	-	-	-
3903.90.10	Water based homopolymers and copolymers	kg	-	20%	25%	10%	-	-	2.5%	18%
3903.90.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
39.04Polymers of vinyl chloride or of other halogenated olefins, in primary forms.
3904.10	Poly(vinyl chloride), not mixed with any other substances	kg	-	Free	Rs.12/= per kg	10%	-	-	2.5%	18%
3904.21	Non-plasticised	kg	-	Free	-	10%	-	-	2.5%	18%
3904.22	Plasticised	kg	-	Free	-	10%	-	-	2.5%	18%
3904.30	Vinyl chloride-vinyl acetate copolymers	kg	-	Free	-	10%	-	-	2.5%	18%
3904.40	Other vinyl chloride copolymers	kg	-	Free	-	10%	-	-	2.5%	18%
3904.50	Vinylidene chloride polymers	kg	-	Free	-	Ex	-	-	2.5%	18%
3904.61	Polytetrafluoroethylene	kg	-	Free	-	Ex	-	-	2.5%	18%
3904.69	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
3904.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
39.05Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms.
3905.12	In aqueous dispersion	kg	-	20%	25%	10%	-	-	2.5%	18%
3905.19	Other	kg	-	Free	-	10%	-	-	2.5%	18%
3905.21	In aqueous dispersion	kg	-	20%	25%	10%	-	-	2.5%	18%
3905.29	Other	kg	-	Free	-	10%	-	-	2.5%	18%
3905.30	Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups	kg	-	Free	-	10%	-	-	2.5%	18%
3905.91	Copolymers	kg	-	Free	-	10%	-	-	2.5%	18%
3905.99	Other	kg	-	Free	-	10%	-	-	2.5%	18%
39.06Acrylic polymers in primary forms.
3906.10	Poly(methyl methacrylate) :	-	-	-	-	-	-	-	-	-
3906.10.10	In aqueous dispersion or solution	kg	-	20%	25%	10%	-	-	2.5%	18%
3906.10.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
3906.90	Other :	-	-	-	-	-	-	-	-	-
3906.90.10	In aqueous dispersion or solution	kg	-	20%	13%	10%	-	-	2.5%	18%
3906.90.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
39.07Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.
3907.10	Polyacetals	kg	-	Free	-	10%	-	-	2.5%	18%
3907.21	Bis(polyoxyethylene) methylphosphonate	kg	-	Free	-	10%	-	-	2.5%	18%
3907.29	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
3907.30	Epoxide resins	kg	-	Free	-	10%	-	-	2.5%	18%
3907.40	Polycarbonates	kg	-	Free	-	10%	-	-	2.5%	18%
3907.50	Alkyd resins :	-	-	-	-	-	-	-	-	-
3907.50.10	Alkyd resins without solvents	kg	-	Free	-	10%	-	-	2.5%	18%
3907.50.90	Other	kg	-	Free	4% or Rs.15/= per kg	10%	-	-	2.5%	18%
3907.61	Having a viscosity number of 78 ml/g or higher	kg	-	Free	-	10%	-	-	2.5%	18%
3907.69	Other	kg	-	Free	-	10%	-	-	2.5%	18%
3907.70	Poly(lactic acid)	kg	-	Free	-	Ex	-	-	2.5%	18%
3907.91	Unsaturated	kg	-	Free	-	10%	-	-	2.5%	18%
3907.99	Other	kg	-	Free	-	10%	-	-	2.5%	18%
39.08Polyamides in primary forms.
3908.10	Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or - 6,12	kg	-	Free	-	10%	-	-	2.5%	18%
3908.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
39.09Amino-resins, phenolic resins and polyurethanes, in primary forms.
3909.10	Urea resins; thiourea resins	kg	-	Free	-	10%	-	-	2.5%	18%
3909.20	Melamine resins	kg	-	Free	-	10%	-	-	2.5%	18%
3909.31	Poly (methylene phenyl isocyanate) (crude MDI, polymeric MDI )	kg	-	Free	-	10%	-	-	2.5%	18%
3909.39	Other	kg	-	Free	-	10%	-	-	2.5%	18%
3909.40	Phenolic resins	kg	-	Free	-	10%	-	-	2.5%	18%
3909.50	Polyurethanes	kg	-	Free	-	10%	-	-	2.5%	18%
39.10Silicones in primary forms.
3910.00	Silicones in primary forms.	kg	-	Free	-	10%	-	-	2.5%	18%
39.11Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms.
3911.10	Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes	kg	-	Free	-	10%	-	-	2.5%	18%
3911.20	Poly(1,3-phenylene methylphosphonate)	kg	-	Free	-	Ex	-	-	2.5%	18%
3911.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
39.12Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms.
3912.11	Non-plasticised	kg	-	Free	-	Ex	-	-	2.5%	18%
3912.12	Plasticised	kg	-	Free	-	10%	-	-	2.5%	18%
3912.20	Cellulose nitrates (including collodions)	kg	-	Free	-	10%	-	-	2.5%	18%
3912.31	Carboxymethylcellulose and its salts	kg	-	Free	-	10%	-	-	2.5%	18%
3912.39	Other	kg	-	Free	-	10%	-	-	2.5%	18%
3912.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
39.13Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms.
3913.10	Alginic acid, its salts and esters	kg	-	Free	-	10%	-	-	2.5%	18%
3913.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
39.14Ion-exchangers based on polymers of headings 39.01 to 39.13, in primary forms.
3914.00	Ion-exchangers based on polymers of headings 39.01 to 39.13, in primary forms.	kg	-	Free	-	10%	-	-	2.5%	18%
39.15Waste, parings and scrap, of plastics.
3915.10	Of polymers of ethylene	kg	L	Free	-	10%	-	-	2.5%	18%
3915.20	Of polymers of styrene	kg	L	Free	-	Ex	-	-	2.5%	18%
3915.30	Of polymers of vinyl chloride	kg	L	Free	-	10%	-	-	2.5%	18%
3915.90	Of other plastics	kg	L	Free	-	10%	-	-	2.5%	18%
39.16Monofilament of which any cross- sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics.
3916.10	Of polymers of ethylene / Cable Trunking made of insulating material (Casing) /Conduits for Electrical Installation	kg	S	20%	-	10%	-	-	2.5%	18%
3916.20	Of polymers of vinyl chloride / Cable Trunking made of insulating material (Casing)/Conduits for Electrical Installation	kg	S	20%	-	10%	-	-	2.5%	18%
3916.90	Of other plastics / Cable Trunking made of insulating material (Casing)	kg	S	20%	-	10%	-	-	2.5%	18%
39.17Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics.
3917.10	Artificial guts (sausage casings) of hardened protein or of cellulosic materials	kg	-	Free	5%	10%	-	-	2.5%	18%
3917.21	Of polymers of ethylene	kg	-	20%	8%	10%	-	-	2.5%	18%
3917.22	Of polymers of propylene :	-	-	-	-	-	-	-	-	-
3917.22.10	Tubes of polymers of propylene of a length not exceeding 150 mm and having an inner diameter not exceeding 2.2 mm and outer diameter not exceeding 3.2 mm	kg	-	10%	5%	10%	-	-	2.5%	18%
3917.22.90	Other	kg	-	20%	10%	10%	-	-	2.5%	18%
3917.23	Of polymers of vinyl chloride / Conduits for Electrical Installation/ PVC-U (Unplasticized poly(vinyl chloride)) pipes for water supply and buried and above ground drainage and sewerage under pressure/ PVC-U (Unplasticized polyvinyl chloride) pipes for soil and waste discharge systems inside buildings	kg	S	20%	13%	10%	-	-	2.5%	18%
3917.29	Of other plastics :	-	-	-	-	-	-	-	-	-
3917.29.10	Of polyester resin, glass fiber, and mineral reinforcing agents, of a kind used for hydropower pipelines	kg	-	20%	-	10%	-	-	2.5%	18%
3917.29.90	Other	kg	-	20%	10%	10%	-	-	2.5%	18%
3917.31	Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa	-	-	-	-	-	-	-	-	-
3917.31.10	Intended for transfer of liquefied petroleum gas / Hose and Hose assemblies for Liquified Petroleum Gas	kg	S	Free	5%	10%	-	-	2.5%	18%
3917.31.90	Other	kg	-	Free	5%	10%	-	-	2.5%	18%
3917.32	Other, not reinforced or otherwise combined with other materials, without fittings (Single-use Drinking Straws only) / Conduits for Electrical Installation	kg	B	20%	5%	10%	-	-	2.5%	18%
3917.33	Other, not reinforced or otherwise combined with other materials, with fittings	kg	-	10%	5%	10%	-	-	2.5%	18%
3917.39	Other	-	-	-	-	-	-	-	-	-
3917.39.10	Intended for transfer of liquefied petroleum gas / Hose and Hose assemblies for Liquified Petroleum Gas	kg	S	10%	5%	10%	-	-	2.5%	18%
3917.39.90	Other / Conduits for Electrical Installation	kg	S	10%	5%	10%	-	-	2.5%	18%
3917.40	Fittings :	-	-	-	-	-	-	-	-	-
3917.40.10	Of polyester resin, glass fiber, and mineral reinforcing agents, of a kind used for hydropower pipelines	kg	S	20%	5%	10%	-	-	2.5%	18%
3917.40.90	Other / PVC-U (Unplasticized poly (vinyl chloride))pipes joints and fittings for potable cold water supplies, PVC-U fittings for soil and waste discharge systems inside buildings.	kg	S	20%	10%	10%	-	-	2.5%	18%
39.18Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter.
3918.10	Of polymers of vinyl chloride	kg	-	20%	10% or Rs.45/= per kg	10%	-	-	2.5%	18%
3918.90	Of other plastics	kg	-	20%	10% or Rs.45/= per kg	10%	-	-	2.5%	18%
39.19Self-adhesive plates, sheets, film, foil, tape, strip and flat other shapes, of plastics, whether or not in rolls.
3919.10	In rolls of a width not exceeding 20 cm	kg	-	20%	10%	10%	-	-	2.5%	18%
3919.90	Other :	-	-	-	-	-	-	-	-	-
3919.90.10	Solar controlled safety window film in rolls of a width not exceeding 184cm for use on glazed windows, doors or other partition with glass	kg	-	Free	-	10%	-	-	2.5%	18%
3919.90.90	Other	kg	-	20%	5%	10%	-	-	2.5%	18%
39.20Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials (+).
3920.10	Of polymers of ethylene :	-	-	-	-	-	-	-	-	-
3920.10.10	Metallised, unprinted and un-laminated	kg	-	Free	-	10%	-	-	2.5%	18%
3920.10.20	Not metalized, of a width exceeding 110 mm but not exceeding 230 mm, of a kind used in manufacturing of napkins, sanitary towels	kg	-	20%	-	10%	-	-	2.5%	18%
3920.10.90	Other	kg	-	20%	5% or Rs.100/= per kg	10%	-	-	2.5%	18%
3920.20	Of polymers of propylene :	-	-	-	-	-	-	-	-	-
3920.20.10	Unprinted and un-laminated, whether or not metallised	kg	-	Free	-	10%	-	-	2.5%	18%
3920.20.20	Strapping tapes	kg	-	20%	5%	10%	-	-	2.5%	18%
3920.20.90	Other	kg	-	20%	5% or Rs.100/= per kg	10%	-	-	2.5%	18%
3920.30	Of polymers of styrene :	-	-	-	-	-	-	-	-	-
3920.30.10	Of a thickness not exceeding 2 mm	kg	-	20%	5%	5%	-	-	2.5%	18%
3920.30.20	Metallised	kg	-	20%	-	Ex	-	-	2.5%	18%
3920.30.90	Other	kg	-	20%	5% or Rs.100/= per kg	10%	-	-	2.5%	18%
3920.43	Containing by weight not less than 6% of plasticisers :	-	-	-	-	-	-	-	-	-
3920.43.10	Unprinted and un-laminated, whether or not metallised, of a thickness not exceeding 0.30 mm	kg	-	Free	-	10%	-	-	2.5%	18%
3920.43.20	Other unprinted metallised	kg	-	Free	-	10%	-	-	2.5%	18%
3920.43.30	Printed sheets for manufacture of floor coverings, whether or not laminated with plastics, of a total thickness not exceeding 0.15 mm, and a width not less than 72 inches.	kg	-	20%	5%	10%	-	-	2.5%	18%
3920.43.90	Other	kg	-	20%	5% or Rs.100/= per kg	10%	-	-	2.5%	18%
3920.49	Other :	-	-	-	-	-	-	-	-	-
3920.49.10	Shrink wrap film	kg	-	20%	5% or Rs.100/= per kg	10%	-	-	2.5%	18%
3920.49.20	Film of a thickness not exceeding 0.35 mm and certified by Scretary, Ministry of Health as having been imported for packaging of pharmaceuticals	kg	-	20%	-	10%	-	-	2.5%	18%
3920.49.30	Hi-barrier liner imported for the manufacture of bags for export of desiccated coconut	kg	-	20%	-	Ex	-	-	2.5%	18%
3920.49.40	Shrink foil imported for packing of rubber for export	kg	-	20%	-	10%	-	-	2.5%	18%
3920.49.50	Unprinted and un-laminated, whether or not metallised	kg	-	Free	-	10%	-	-	2.5%	18%
3920.49.90	Other	kg	-	20%	5%	10%	-	-	2.5%	18%
3920.51	Of poly(methyl methacrylate) :	-	-	-	-	-	-	-	-	-
3920.51.10	Metallised	kg	-	20%	-	10%	-	-	2.5%	18%
3920.51.90	Other :	-	-	-	-	-	-	-	-	-
3920.51.91	Of which thickness not less than 100mm	kg	-	Free	5% or Rs.100/= per kg	10%	-	-	2.5%	18%
3920.51.99	Other	kg	-	20%	10% or Rs.200/= per kg	10%	-	-	2.5%	18%
3920.59	Other :	-	-	-	-	-	-	-	-	-
3920.59.10	Unprinted and un-laminated, whether or not metallised	kg	-	Free	-	10%	-	-	2.5%	18%
3920.59.90	Other	kg	-	20%	5% or Rs.100/= per kg	10%	-	-	2.5%	18%
3920.61	Of polycarbonates :	-	-	-	-	-	-	-	-	-
3920.61.10	Unprinted	kg	-	20%	-	10%	-	-	2.5%	18%
3920.61.20	Metallised	kg	-	20%	-	Ex	-	-	2.5%	18%
3920.61.90	Other	kg	-	20%	10% or Rs.200/= per kg	10%	-	-	2.5%	18%
3920.62	Of poly(ethylene terephthalate) :	-	-	-	-	-	-	-	-	-
3920.62.10	Unprinted and un-laminated, whether or not metallised	kg	-	Free	-	10%	-	-	2.5%	18%
3920.62.90	Other	kg	-	20%	5% or Rs.100/= per kg	10%	-	-	2.5%	18%
3920.63	Of unsaturated polyesters :	-	-	-	-	-	-	-	-	-
3920.63.11	Of bio- degradable and compostable plastic approved by the Central Environment Authority and the SLSI	kg	-	Free	-	10%	-	-	2.5%	18%
3920.63.19	Other	kg	-	Free	-	10%	-	-	2.5%	18%
3920.63.90	Other :	-	-	-	-	-	-	-	-	-
3920.63.91	Of bio- degradable and compostable plastic approved by the Central Environment Authority and the SLSI	kg	-	20%	5% or Rs.100/= per kg	Ex	-	-	2.5%	18%
3920.63.99	Other	kg	-	20%	5% or Rs.100/= per kg	Ex	-	-	2.5%	18%
3920.69	Of other polyesters :	-	-	-	-	-	-	-	-	-
3920.69.10	Unprinted and un-laminated, whether or not metallised :	-	-	-	-	-	-	-	-	-
3920.69.11	Of bio- degradable and compostable plastic approved by the Central Environment Authority and the SLSI	kg	-	Free	-	Ex	-	-	2.5%	18%
3920.69.19	Other	kg	-	Free	-	10%	-	-	2.5%	18%
3920.69.90	Other :	kg	-	-	-	-	-	-	2.5%	18%
3920.69.91	Of bio- degradable and compostable plastic approved by the Central Environment Authority and the SLSI	kg	-	20%	5% or Rs.100/= per kg	Ex	-	-	2.5%	18%
3920.69.99	Other	kg	-	20%	8% or Rs.100/= per kg	10%	-	-	2.5%	18%
3920.71	Of regenerated cellulose :	-	-	-	-	-	-	-	-	-
3920.71.10	Printed	kg	-	20%	10% or Rs.200/= per kg	10%	-	-	2.5%	18%
3920.71.90	Other	kg	-	20%	5% or Rs.100/= per kg	10%	-	-	2.5%	18%
3920.73	Of cellulose acetate	kg	-	20%	-	10%	-	-	2.5%	18%
3920.79	Of other cellulose derivatives:	-	-	-	-	-	-	-	-	-
3920.79.10	Of cellulose nitrates plasticised	kg	-	20%	-	Ex	-	-	2.5%	18%
3920.79.20	Metallised	kg	-	20%	-	Ex	-	-	2.5%	18%
3920.79.90	Other	kg	-	20%	10% or Rs.200/= per kg	10%	-	-	2.5%	18%
3920.91	Of poly(vinyl butyral) :	-	-	-	-	-	-	-	-	-
3920.91.10	Metallised	kg	-	10%	-	Ex	-	-	2.5%	18%
3920.91.90	Other	kg	-	20%	10% or Rs.200/= per kg	10%	-	-	2.5%	18%
3920.92	Of polyamides :	-	-	-	-	-	-	-	-	-
3920.92.10	Unprinted and un-laminated, whether or not metallised	kg	-	Free	-	10%	-	-	2.5%	18%
3920.92.90	Other	kg	-	20%	5% or Rs.100/= per kg	10%	-	-	2.5%	18%
3920.93	Of amino-resins	kg	-	20%	-	Ex	-	-	2.5%	18%
3920.94	Of phenolic resins	kg	-	20%	-	10%	-	-	2.5%	18%
3920.99	Of other plastics :	-	-	-	-	-	-	-	-	18%
3920.99.10	Of silicone	kg	-	20%	-	10%	-	-	2.5%	18%
3920.99.20	Of hardened proteins	kg	-	20%	-	Ex	-	-	2.5%	18%
3920.99.30	Metallised	kg	-	20%	-	Ex	-	-	2.5%	18%
3920.99.90	Other	kg	-	20%	10% or Rs.200/= per kg	10%	-	-	2.5%	18%
39.21Other plates, sheets, film, foil and strip, of plastics.
3921.11	Of polymers of styrene :	-	-	-	-	-	-	-	-	-
3921.11.10	Of polystyrene not exceeding 2 mm in thickness	kg	-	20%	10%	10%	-	-	2.5%	18%
3921.11.90	Other	kg	-	20%	4%	10%	-	-	2.5%	18%
3921.12	Of polymers of vinyl chloride	-	-	-	-	-	-	-	-	-
3921.12.10	"Artificial leather cloth" consisting of plates, sheets and strip of cellular plastics combined with textile fabrics, felt or nonwovens, where the textile is present merely for reinforcing purposes	kg	-	20% or RS.140/= per kg	4%	10%	-	-	2.5%	18%
3921.12.90	Other	kg	-	20% or Rs.60/= per kg	5% or Rs.10/= per kg	10%	-	-	2.5%	18%
3921.13	Of polyurethanes :	-	-	-	-	-	-	-	-	-
3921.13.10	"Artificial leather cloth" consisting of plates, sheets and strip of cellular plastics combined with textile fabrics, felt or nonwovens, where the textile is present merely for reinforcing purposes	kg	-	Free	-	10%	-	-	2.5%	18%
3921.13.90	Other	kg	-	20%	5%	10%	-	-	2.5%	18%
3921.14	Of regenerated cellulose :	-	-	-	-	-	-	-	-	-
3921.14.10	Printed	kg	-	20%	10%	10%	-	-	2.5%	18%
3921.14.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
3921.19	Of other plastics :	-	-	-	-	-	-	-	-	-
3921.19.10	Of phenoplasts	kg	-	20%	4%	10%	-	-	2.5%	18%
3921.19.20	Of aminoplasts	kg	-	20%	4%	10%	-	-	2.5%	18%
3921.19.30	Of silicone	kg	-	20%	4%	10%	-	-	2.5%	18%
3921.19.40	Of polyamides	kg	-	20%	4%	10%	-	-	2.5%	18%
3921.19.50	Of copolymers of vinyl chloride and vinyl acetate	kg	-	20%	4%	10%	-	-	2.5%	18%
3921.19.90	Other	kg	-	20%	8%	10%	-	-	2.5%	18%
3921.90	Other :	-	-	-	-	-	-	-	-	-
3921.90.11	Aluminium foil backed polyethylene foil of a thickness exceeding 200µ and a width not exceeding 20cm, in reels, of which the PE surface is printed with the logo and/or the trade name of the product, for forming into flexible tubing for packing of consumables (for e.g. toothpaste, etc.)	kg	-	20%	-	10%	-	-	2.5%	18%
3921.90.12	Polyethylene porous sheets with printed mark "Separator Only for Battery" backed with thin layer of fiber glass sheet	kg	-	Free	-	Ex	-	-	2.5%	18%
3921.90.13	Polyethylene porous sheets with printed mark "Separator Only for Battery"	kg	-	Free	-	10%	-	-	2.5%	18%
3921.90.19	Other	kg	-	20%	5% or Rs.60/= per kg	10%	-	-	2.5%	18%
3921.90.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
39.22Baths, shower-baths, sinks, wash- basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics.
3922.10	Baths, shower-baths, sinks and wash- basins	kg	-	20%	18%	10%	-	-	2.5%	18%
3922.20	Lavatory seats and covers	kg	-	20%	35%	10%	-	-	2.5%	18%
3922.90	Other :	-	-	-	-	-	-	-	-	-
3922.90.10	Waterless unrinals using „Key Valves‟	kg	-	Free	-	Ex	-	-	2.5%	18%
3922.90.20	Water closets flushing cisterns and urinal flushing cisterns	kg	-	20%	18%	-	-	-	-	-
3922.90.90	Other	kg	-	20%	18%	10%	-	-	2.5%	18%
39.23Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.
3923.10	Boxes, cases, crates and similar articles :	-	-	-	-	-	-	-	-	-
3923.10.10	Containers imported for the packing of gems and jewellery	kg	-	Free	-	10%	-	-	2.5%	18%
3923.10.20	Plastic cages for the transport of live poultry	kg	-	Free	-	10%	-	-	2.5%	18%
3923.10.30	Plastic crates of a kind used for the transport of fruits and vegetables	kg	-	20%	-	10%	-	-	2.5%	18%
3923.10.40	Polystyrene Boxes, Disposable	kg	L	20%	5%	Ex	-	-	2.5%	18%
3923.10.50	Of bio- degradable and compostable plastic approved by the Central Environment Authority and the SLSI	kg	-	20%	5%	Ex	-	-	2.5%	18%
3923.10.90	Other	kg	-	20%	8%	10%	-	-	2.5%	18%
3923.21	Of polymers of ethylene :	-	-	-	-	-	-	-	-	-
3923.21.10	Made of sheeting with thickness of 40 microns and below	kg	-	20%	8%	10%	-	-	2.5%	18%
3923.21.20	Other, heat shrinkable bags, printed for packing of poultry products	kg	-	Free	5%	Ex	-	-	2.5%	18%
3923.21.90	Other	kg	-	20%	8%	10%	-	-	2.5%	18%
3923.29	Of other plastics :	-	-	-	-	-	-	-	-	-
3923.29.10	Made of sheeting with thickness of 40 microns and below	kg	-	20%	8%	Ex	-	-	2.5%	18%
3923.29.20	Other, heat shrinkable bags, printed for packing of poultry products	kg	-	Free	4%	Ex	-	-	2.5%	18%
3923.29.30	Of bio- degradable and compostable plastic approved by the Central Environment Authority and the SLSI	kg	-	20%	5%	Ex	-	-	2.5%	18%
3923.29.90	Other	kg	-	20%	8%	10%	-	-	2.5%	18%
3923.30	Carboys, bottles, flasks and similar articles:	-	-	-	-	-	-	-	-	-
3923.30.10	Bottles blanks for blowing up in to bottles	kg	-	20%	5% or Rs.20/= per kg	10%	-	-	2.5%	18%
3923.30.20	Bottles of a capacity not exceeding 300 ml	kg	-	20%	5% or Rs.20/= per kg	10%	-	-	2.5%	18%
3923.30.90	Other	kg	-	20%	10% or Rs.40/= per kg	10%	-	-	2.5%	18%
3923.40	Spools, cops, bobbins and similar supports	kg	-	Free	5% or Rs.20/= per kg	10%	-	-	2.5%	18%
3923.50	Stoppers, lids, caps and other closures :	-	-	-	-	-	-	-	-	-
3923.50.10	Pre-formed shrink capsules	kg	-	20%	-	10%	-	-	2.5%	18%
3923.50.90	Other	kg	-	20%	5%	10%	-	-	2.5%	18%
3923.90	Other	-	-	-	-	-	-	-	-	-
3923.90.10	Collapsible tubes with pre-formed shoulder and ready for filling with tooth- pastes , as identifiable from printing, with or without cap/ closure	kg	-	20%	-	10%	-	-	2.5%	18%
3923.90.20	Capsules used in the manufacture of pharmaceuticals or cosmetic products	kg	-	Free	-	10%	-	-	2.5%	18%
3923.90.30	Pallets	kg	-	20%	-	Ex	-	-	2.5%	18%
3923.90.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
39.24Tableware, kitchenware, other
3924.10	Tableware and kitchenware :	-	-	-	-	-	-	-	-	-
3924.10.10	Of bio- degradable and compostable plastic approved by the Central Environment Authority and the SLSI	kg	-	20% or Rs.75/= per kg	30% or Rs.300/= per kg	Ex	-	-	2.5%	18%
3924.10.90	Of other plastics / (Single-use Stirrers, Single-use Plates, Single-use Cups (except Yoghurt cups), Single-use Spoons, Single-use Forks, Single-use Knives, and String Hopper Trays.)	kg	B	20% or Rs.75/= per kg	30% or Rs.300/= per kg	10%	-	-	2.5%	18%
3924.90	Other :	-	-	-	-	-	-	-	-	-
3924.90.10	Teats for feeding bottles	kg	-	20%	-	10%	-	-	2.5%	18%
3924.90.20	Water bottles not more than 1 L, equipped with micro filters for the absorption of heavy metals, micro- organisms and chemicals	kg	-	Free	-	10%	-	-	2.5%	18%
3924.90.90	Other / Feeding Bottles made of Polymer materials, Reusable plastic bottles for carrying drinkable liquids	kg	S	20% or Rs.75/= per kg	30% or Rs.300/= per kg	10%	-	-	2.5%	18%
39.25Builders' ware of plastics, not elsewhere specified or included (+).
3925.10	Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l / Polyethylene water storage tanks.	kg	S	20%	4%	10%	-	-	2.5%	18%
3925.20	Doors, windows and their frames and thresholds for doors	kg	-	20%	10%	10%	-	-	2.5%	18%
3925.30	Shutters, blinds (including Venetian blinds) and similar articles and parts thereof	kg	-	20%	20%	10%	-	-	2.5%	18%
3925.90	Other	kg	S	20%	10% or Rs.20/= per kg	10%	-	-	2.5%	18%
39.26Other articles of plastics and articles of other materials of headings 39.01 to 39.14.
3926.10	Office or school supplies :	-	-	-	-	-	-	-	-	-
3926.10.10	Electronic duplicator stencils	kg	-	20%	-	10%	-	-	2.5%	18%
3926.10.90	Other	kg	-	20%	15%	10%	-	-	2.5%	18%
3926.20	Articles of apparel and clothing accessories (including gloves, mittens and mitts) :	-	-	-	-	-	-	-	-	-
3926.20.10	Life jackets	kg	-	20%	7%	10%	-	-	2.5%	18%
3926.20.20	Gloves	kg	-	20%	7%	10%	-	-	2.5%	18%
3926.20.90	Other	kg	-	20%	7%	10%	-	-	2.5%	18%
3926.30	Fittings for furniture, coachwork or the like	kg	-	20%	20%	10%	-	-	2.5%	18%
3926.40	Statuettes and other ornamental articles	kg	-	20% or Rs 80/= per Kg	20% or Rs.80 per Kg	-	-	-	-	-
3926.90	Other :	-	-	-	-	-	-	-	-	-
3926.90.10	Rawl Plugs	kg	-	Free	-	10%	-	-	2.5%	18%
3926.90.20	Colostomy and urinary bags	kg	-	Free	-	10%	-	-	2.5%	18%
3926.90.30	Incubator trays, automatic water drinkers and feeding troughs for the poultry industry	kg	-	Free	-	10%	-	-	2.5%	18%
3926.90.40	Being parts of textile machinery of headings 84.44 to 84.48	kg	-	Free	-	10%	-	-	2.5%	18%
3926.90.50	Being parts of agricultural, dairy and poultry machinery and equipment	kg	-	Free	-	10%	-	-	2.5%	18%
3926.90.60	Handles for toothbrushes	kg	-	20%	20% or Rs.200/= per kg	10%	-	-	2.5%	18%
3926.90.70	Plastic beads	kg	-	Free	-	10%	-	-	2.5%	18%
3926.90.80	Hardened gelatin capsules / Other	kg	L	Free	-	5%	-	-	2.50%	18%
3926.90.91	Paddy Planting Trays	kg	-	20% or Rs.40/= per kg	-	10%	-	-	2.5%	18%
3926.90.99	Other / Cable Trunking made of insulating material (Casing).	kg	S	20% or Rs.60/= per kg	-	10%	-	-	2.5%	18%

Click any HS code to view the full 7-layer duty breakdown.

Frequently Asked Questions

What is the import duty on plastic raw materials in Sri Lanka?▾

Plastic raw materials and intermediates (granules, pellets, resins) typically carry 0–5% Customs Duty to protect local manufacturing. Finished plastic goods attract higher rates of 15–30% CID. Check the specific HS code to confirm the applicable rate.

Can manufacturers get BOI duty concessions on plastic imports?▾

Yes - Board of Investment (BOI) approved manufacturing projects can receive duty concessions on imported raw materials and capital goods, including plastics. Concessions are granted per-project. Contact the BOI or your customs agent to apply.

Do Indian-origin plastics qualify for ISFTA preferential rates?▾

Many plastic raw materials sourced from India qualify for 0% Customs Duty under ISFTA. Finished goods may also qualify at reduced rates. A Certificate of Origin (Form ISL) is required. Check the IN rate column on each HS code page for the exact preferential rate.