Chapter 68Last updated May 5, 2026

Chapter 68 - Articles of stone, plaster, cement, asbestos, mica or similar materials (Sri Lanka Customs 2026)

72 tariff codes · Sri Lanka Customs Tariff 2026

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

72 of 72

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
68.01
6801.00	Setts, curbstones and flagstones, of natural stone (except slate).	kg	-	20%	5%	-	-	-	2.5%	18%
68.02Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate).
6802.10	Tiles, cubes and similar articles, whether or not rectangular (including square), the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder	kg	-	20%	18% or Rs.35/= per kg	10%	-	-	2.5%	18%
6802.21	Marble, travertine and alabaster	kg	-	20%	35% or Rs.35/= per kg	10%	-	-	2.5%	18%
6802.23	Granite	kg	-	Free	15% or Rs.40/= per kg	10%	-	-	2.5%	18%
6802.29	Other stone	kg	-	20%	18% or Rs.15/= per kg	10%	-	-	2.5%	18%
6802.91	Marble, travertine and alabaster	-	-	-	-	-	-	-	-	-
6802.91.10	Unpolished marble slabs, merely cut, with epoxy application on one side and glass fibre netting on the other side	kg	-	Free	-	10%	-	-	2.5%	18%
6802.91.90	Other	kg	-	20%	18% or Rs.15/= per kg	10%	-	-	2.5%	18%
6802.92	Other calcareous stone	kg	-	20%	18% or Rs.15/= per kg	10%	-	-	2.5%	18%
6802.93	Granite	kg	-	20%	18% or Rs.15/= per kg	10%	-	-	2.5%	18%
6802.99	Other Stone :	-	-	-	-	-	-	-	-	-
6802.99.10	Balls for crushing mills	kg	-	20%	-	-	-	-	2.5%	18%
6802.99.90	Other	kg	-	20%	35% or Rs.30/= per kg	10%	-	-	2.5%	18%
68.03Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate).
6803.00	Worked slate and articles of slate or of agglomerated slate.	kg	-	20%	15% or Rs.50/= per kg	10%	-	-	2.5%	18%
68.04Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials (+) .
6804.10	Millstones and grindstones for milling, grinding or pulping	kg	-	20%	-	10%	-	-	2.5%	18%
6804.21	Of agglomerated synthetic or natural diamond	kg	-	20%	-	10%	-	-	2.5%	18%
6804.22	Of other agglomerated abrasives or of ceramics	kg	-	20%	-	10%	-	-	2.5%	18%
6804.23	Of natural stone	kg	-	20%	-	10%	-	-	2.5%	18%
6804.30	Hand sharpening or polishing stones	kg	-	30%	-	10%	-	-	2.5%	18%
68.05Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up.
6805.10	On a base of woven textile fabric only	kg	-	20%	10%	10%	-	-	2.5%	18%
6805.20	On a base of paper or paperboard only	kg	-	20%	10%	10%	-	-	2.5%	18%
6805.30	On a base of other materials	kg	-	20%	10%	10%	-	-	2.5%	18%
68.06Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat- insulating, sound-insulating or sound- absorbing mineral materials, other than those of heading 68.11 or 68.12 of Chapter 69.
6806.10	Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or rolls :	-	-	-	-	-	-	-	-	-
6806.10.10	Ceramic fibre waste	kg	L	20%	-	10%	-	-	2.5%	18%
6806.10.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
6806.20	Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including inter mixtures thereof)	kg	-	20%	-	10%	-	-	2.5%	18%
6806.90	Other	kg	-	20%	13% or Rs.15/= per kg	10%	-	-	2.5%	18%
68.07Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch).
6807.10	In rolls	kg	-	20%	-	10%	-	-	2.5%	18%
6807.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
68.08Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch).
6808.00	Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders.	kg	-	20%	10% or Rs.35/= per kg	-	-	-	2.5%	18%
68.09Articles of plaster or of compositions based on plaster.
6809.11	Faced or reinforced with paper or paperboard only :	-	-	-	-	-	-	-	-	-
6809.11.10	Waste gypsum wallboard or plaster boading arising from the demolishing of building	kg	L	20%	18% or Rs.20/= per kg	-	-	-	2.5%	18%
6809.11.20	Gypsum plaster board, both sides with un worked paper or paper board	kg	-	20%	18% or Rs.10/= per kg	10%	-	-	2.5%	18%
6809.11.90	Other	kg	-	20%	18% or Rs.20/= per kg	10%	-	-	2.5%	18%
6809.19	Other :	-	-	-	-	-	-	-	-	-
6809.19.10	Waste gypsum wallboard or laster board arising from the demolishing of building	kg	L	20%	18% or Rs.20/= per kg	-	-	-	2.5%	18%
6809.19.90	Other	kg	-	20%	18% or Rs.20/= per kg	10%	-	-	2.5%	18%
6809.90	Other articles	kg	-	20%	18% or Rs.20/= per kg	10%	-	-	2.5%	18%
68.10Articles of cement, of concrete or of artificial stone, whether or not reinforced (+).
6810.11	Building blocks and bricks :	-	-	-	-	-	-	-	-	-
6810.11.10	Concrete cement blocks encasing industrial waste sludge	kg	LS	20%	18%	-	-	-	2.5%	18%
6810.11.90	Other	kg	-	20%	5%	10%	-	-	2.5%	18%
6810.19	Other	kg	-	20%	18%	10%	-	-	2.5%	18%
6810.91	Prefabricated structural components for building or civil engineering	kg	-	20%	18%	10%	-	-	2.5%	18%
6810.99	Other :	-	-	-	-	-	-	-	-	-
6810.99.10	Concrete cement blocks encasing industrial waste sludge	kg	LS	20%	5%	-	-	-	2.5%	18%
6810.99.90	Other	kg	-	20%	18%	10%	-	-	2.5%	18%
68.11Articles of asbestos-cement, of cellulose fibre-cement or the like.
6811.40	Containing asbestos :	-	-	-	-	-	-	-	-	-
6811.40.10	Corrugated sheets	kg	-	20%	5%	-	-	-	2.5%	18%
6811.40.20	Other sheets, panels, tiles and similar articles	kg	-	20%	18%	-	-	-	2.5%	18%
6811.40.30	Tubes, pipes and tube or pipe fittings	kg	-	20%	5%	-	-	-	2.5%	18%
6811.40.40	Packing washers and joints	kg	-	20%	-	-	-	-	2.5%	18%
6811.40.90	Other	kg	-	20%	18%	10%	-	-	2.5%	18%
6811.81	Corrugated sheets	kg	-	20%	5%	-	-	-	2.5%	18%
6811.82	Other sheets, panels, tiles and similar articles	kg	-	20%	18%	10%	-	-	2.5%	18%
6811.89	Other articles :	-	-	-	-	-	-	-	-	-
6811.89.10	Packing washers and joints	kg	-	20%	-	10%	-	-	2.5%	18%
6811.89.90	Other	kg	-	20%	18%	-	-	-	2.5%	18%
68.12Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 68.11 or 68.13.
6812.80	Of crocidolite	kg	-	20%	-	-	-	-	2.5%	18%
6812.91	Clothing, clothing accessories, footwear and headgear	kg	-	20%	-	-	-	-	2.5%	18%
6812.99	Other	kg	-	20%	-	10%	-	-	2.5%	18%
68.13Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials.
6813.20	Containing asbestos	kg	-	20%	-	10%	-	-	2.5%	18%
6813.81	Brake linings and pads	kg	-	20%	-	10%	-	-	2.5%	18%
6813.89	Other	kg	-	20%	-	10%	-	-	2.5%	18%
68.14Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials.
6814.10	Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support	kg	-	20%	5%	10%	-	-	2.5%	18%
6814.90	Other	kg	-	20%	5%	10%	-	-	2.5%	18%
68.15Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included.
6815.11	Carbon fibres	kg	-	20%	10%	-	-	-	2.5%	18%
6815.12	Fabrics of carbon fibres	kg	-	20%	10%	-	-	-	2.5%	18%
6815.13	Other articles of carbon fibres	kg	-	20%	10%	-	-	-	2.5%	18%
6815.19	Other	kg	-	20%	10%	-	-	-	2.5%	18%
6815.20	Articles of peat	kg	-	20%	5%	10%	-	-	2.5%	18%
6815.91	Containing magnesite, magnesia in the form of periclase, dolomite including in the form of dolime, or chromite	kg	-	20%	5%	-	-	-	2.5%	18%
6815.99	Other	kg	-	20%	10%	10%	-	-	2.5%	18%

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

Chapter 68Last updated May 5, 2026

Chapter 68 - Articles of stone, plaster, cement, asbestos, mica or similar materials (Sri Lanka Customs 2026)

72 tariff codes · Sri Lanka Customs Tariff 2026

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

Calculate import duty →

72 of 72

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
68.01
6801.00	Setts, curbstones and flagstones, of natural stone (except slate).	kg	-	20%	5%	-	-	-	2.5%	18%
68.02Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate).
6802.10	Tiles, cubes and similar articles, whether or not rectangular (including square), the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder	kg	-	20%	18% or Rs.35/= per kg	10%	-	-	2.5%	18%
6802.21	Marble, travertine and alabaster	kg	-	20%	35% or Rs.35/= per kg	10%	-	-	2.5%	18%
6802.23	Granite	kg	-	Free	15% or Rs.40/= per kg	10%	-	-	2.5%	18%
6802.29	Other stone	kg	-	20%	18% or Rs.15/= per kg	10%	-	-	2.5%	18%
6802.91	Marble, travertine and alabaster	-	-	-	-	-	-	-	-	-
6802.91.10	Unpolished marble slabs, merely cut, with epoxy application on one side and glass fibre netting on the other side	kg	-	Free	-	10%	-	-	2.5%	18%
6802.91.90	Other	kg	-	20%	18% or Rs.15/= per kg	10%	-	-	2.5%	18%
6802.92	Other calcareous stone	kg	-	20%	18% or Rs.15/= per kg	10%	-	-	2.5%	18%
6802.93	Granite	kg	-	20%	18% or Rs.15/= per kg	10%	-	-	2.5%	18%
6802.99	Other Stone :	-	-	-	-	-	-	-	-	-
6802.99.10	Balls for crushing mills	kg	-	20%	-	-	-	-	2.5%	18%
6802.99.90	Other	kg	-	20%	35% or Rs.30/= per kg	10%	-	-	2.5%	18%
68.03Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate).
6803.00	Worked slate and articles of slate or of agglomerated slate.	kg	-	20%	15% or Rs.50/= per kg	10%	-	-	2.5%	18%
68.04Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials (+) .
6804.10	Millstones and grindstones for milling, grinding or pulping	kg	-	20%	-	10%	-	-	2.5%	18%
6804.21	Of agglomerated synthetic or natural diamond	kg	-	20%	-	10%	-	-	2.5%	18%
6804.22	Of other agglomerated abrasives or of ceramics	kg	-	20%	-	10%	-	-	2.5%	18%
6804.23	Of natural stone	kg	-	20%	-	10%	-	-	2.5%	18%
6804.30	Hand sharpening or polishing stones	kg	-	30%	-	10%	-	-	2.5%	18%
68.05Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up.
6805.10	On a base of woven textile fabric only	kg	-	20%	10%	10%	-	-	2.5%	18%
6805.20	On a base of paper or paperboard only	kg	-	20%	10%	10%	-	-	2.5%	18%
6805.30	On a base of other materials	kg	-	20%	10%	10%	-	-	2.5%	18%
68.06Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat- insulating, sound-insulating or sound- absorbing mineral materials, other than those of heading 68.11 or 68.12 of Chapter 69.
6806.10	Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or rolls :	-	-	-	-	-	-	-	-	-
6806.10.10	Ceramic fibre waste	kg	L	20%	-	10%	-	-	2.5%	18%
6806.10.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
6806.20	Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including inter mixtures thereof)	kg	-	20%	-	10%	-	-	2.5%	18%
6806.90	Other	kg	-	20%	13% or Rs.15/= per kg	10%	-	-	2.5%	18%
68.07Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch).
6807.10	In rolls	kg	-	20%	-	10%	-	-	2.5%	18%
6807.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
68.08Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch).
6808.00	Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders.	kg	-	20%	10% or Rs.35/= per kg	-	-	-	2.5%	18%
68.09Articles of plaster or of compositions based on plaster.
6809.11	Faced or reinforced with paper or paperboard only :	-	-	-	-	-	-	-	-	-
6809.11.10	Waste gypsum wallboard or plaster boading arising from the demolishing of building	kg	L	20%	18% or Rs.20/= per kg	-	-	-	2.5%	18%
6809.11.20	Gypsum plaster board, both sides with un worked paper or paper board	kg	-	20%	18% or Rs.10/= per kg	10%	-	-	2.5%	18%
6809.11.90	Other	kg	-	20%	18% or Rs.20/= per kg	10%	-	-	2.5%	18%
6809.19	Other :	-	-	-	-	-	-	-	-	-
6809.19.10	Waste gypsum wallboard or laster board arising from the demolishing of building	kg	L	20%	18% or Rs.20/= per kg	-	-	-	2.5%	18%
6809.19.90	Other	kg	-	20%	18% or Rs.20/= per kg	10%	-	-	2.5%	18%
6809.90	Other articles	kg	-	20%	18% or Rs.20/= per kg	10%	-	-	2.5%	18%
68.10Articles of cement, of concrete or of artificial stone, whether or not reinforced (+).
6810.11	Building blocks and bricks :	-	-	-	-	-	-	-	-	-
6810.11.10	Concrete cement blocks encasing industrial waste sludge	kg	LS	20%	18%	-	-	-	2.5%	18%
6810.11.90	Other	kg	-	20%	5%	10%	-	-	2.5%	18%
6810.19	Other	kg	-	20%	18%	10%	-	-	2.5%	18%
6810.91	Prefabricated structural components for building or civil engineering	kg	-	20%	18%	10%	-	-	2.5%	18%
6810.99	Other :	-	-	-	-	-	-	-	-	-
6810.99.10	Concrete cement blocks encasing industrial waste sludge	kg	LS	20%	5%	-	-	-	2.5%	18%
6810.99.90	Other	kg	-	20%	18%	10%	-	-	2.5%	18%
68.11Articles of asbestos-cement, of cellulose fibre-cement or the like.
6811.40	Containing asbestos :	-	-	-	-	-	-	-	-	-
6811.40.10	Corrugated sheets	kg	-	20%	5%	-	-	-	2.5%	18%
6811.40.20	Other sheets, panels, tiles and similar articles	kg	-	20%	18%	-	-	-	2.5%	18%
6811.40.30	Tubes, pipes and tube or pipe fittings	kg	-	20%	5%	-	-	-	2.5%	18%
6811.40.40	Packing washers and joints	kg	-	20%	-	-	-	-	2.5%	18%
6811.40.90	Other	kg	-	20%	18%	10%	-	-	2.5%	18%
6811.81	Corrugated sheets	kg	-	20%	5%	-	-	-	2.5%	18%
6811.82	Other sheets, panels, tiles and similar articles	kg	-	20%	18%	10%	-	-	2.5%	18%
6811.89	Other articles :	-	-	-	-	-	-	-	-	-
6811.89.10	Packing washers and joints	kg	-	20%	-	10%	-	-	2.5%	18%
6811.89.90	Other	kg	-	20%	18%	-	-	-	2.5%	18%
68.12Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 68.11 or 68.13.
6812.80	Of crocidolite	kg	-	20%	-	-	-	-	2.5%	18%
6812.91	Clothing, clothing accessories, footwear and headgear	kg	-	20%	-	-	-	-	2.5%	18%
6812.99	Other	kg	-	20%	-	10%	-	-	2.5%	18%
68.13Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials.
6813.20	Containing asbestos	kg	-	20%	-	10%	-	-	2.5%	18%
6813.81	Brake linings and pads	kg	-	20%	-	10%	-	-	2.5%	18%
6813.89	Other	kg	-	20%	-	10%	-	-	2.5%	18%
68.14Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials.
6814.10	Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support	kg	-	20%	5%	10%	-	-	2.5%	18%
6814.90	Other	kg	-	20%	5%	10%	-	-	2.5%	18%
68.15Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included.
6815.11	Carbon fibres	kg	-	20%	10%	-	-	-	2.5%	18%
6815.12	Fabrics of carbon fibres	kg	-	20%	10%	-	-	-	2.5%	18%
6815.13	Other articles of carbon fibres	kg	-	20%	10%	-	-	-	2.5%	18%
6815.19	Other	kg	-	20%	10%	-	-	-	2.5%	18%
6815.20	Articles of peat	kg	-	20%	5%	10%	-	-	2.5%	18%
6815.91	Containing magnesite, magnesia in the form of periclase, dolomite including in the form of dolime, or chromite	kg	-	20%	5%	-	-	-	2.5%	18%
6815.99	Other	kg	-	20%	10%	10%	-	-	2.5%	18%

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