Chapter 82Last updated May 5, 2026

Chapter 82 - Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal (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
82.01Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.
8201.10	Spades and shovels	kg	-	Free	-	10%	-	-	2.5%	18%
8201.30	Mattocks, picks, hoes and rakes :	-	-	-	-	-	-	-	-	-
8201.30.10	Mammoties	kg	-	Free	-	10%	-	-	2.5%	18%
8201.30.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
8201.40	Axes, bill hooks and similar hewing tools	kg	-	Free	-	10%	-	-	2.5%	18%
8201.50	Secateurs and similar one-handed pruners and shears (including poultry shears)	kg	-	Free	-	10%	-	-	2.5%	18%
8201.60	Hedge shears, two-handed pruning shears and similar two-handed shears	kg	-	Free	-	10%	-	-	2.5%	18%
8201.90	Other hand tools of a kind used in agriculture, horticulture or forestry	-	-	-	-	-	-	-	-	-
8201.90.10	Forks	kg	-	Free	-	10%	-	-	2.5%	18%
8201.90.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
82.02Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades).
8202.10	Hand saws	kg	-	Free	-	10%	-	-	2.5%	18%
8202.20	Band saw blades	kg	-	Free	-	10%	-	-	2.5%	18%
8202.31	With working part of steel	kg	-	Free	-	10%	-	-	2.5%	18%
8202.39	Other, including parts	kg	-	Free	-	10%	-	-	2.5%	18%
8202.40	Chain saw blades	kg	-	Free	-	10%	-	-	2.5%	18%
8202.91	Straight saw blades, for working metal	kg	-	Free	-	10%	-	-	2.5%	18%
8202.99	Other	kg	-	Free	-	10%	-	-	2.5%	18%
82.03Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools.
8203.10	Files, rasps and similar tools	kg	-	Free	-	-	-	-	2.5%	18%
8203.20	Pliers (including cutting pliers), pincers, tweezers and similar tools	kg	-	Free	-	-	-	-	2.5%	18%
8203.30	Metal cutting shears and similar tools	kg	-	Free	-	-	-	-	2.5%	18%
8203.40	Pipe-cutters, bolt croppers, perforating punches and similar tools	kg	-	Free	-	10%	-	-	2.5%	18%
82.04Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles.
8204.11	Non-adjustable	kg	-	Free	-	10%	-	-	2.5%	18%
8204.12	Adjustable	kg	-	Free	-	10%	-	-	2.5%	18%
8204.20	Interchangeable spanner sockets, with or without handles	kg	-	Free	-	10%	-	-	2.5%	18%
82.05Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks.
8205.10	Drilling, threading or tapping tools	kg	-	Free	-	10%	-	-	2.5%	18%
8205.20	Hammers and sledge hammers	kg	-	Free	-	10%	-	-	2.5%	18%
8205.30	Planes, chisels, gouges and similar cutting tools for working wood	kg	-	Free	-	10%	-	-	2.5%	18%
8205.40	Screwdrivers	kg	-	Free	-	10%	-	-	2.5%	18%
8205.51	Household tools	kg	-	Free	-	10%	-	-	2.5%	18%
8205.59	Other	kg	-	Free	-	10%	-	-	2.5%	18%
8205.60	Blow lamps	kg	-	Free	-	10%	-	-	2.5%	18%
8205.70	Vices, clamps and the like	kg	-	Free	-	10%	-	-	2.5%	18%
8205.90	Other, including sets of articles of two or more of subheadings of this heading	kg	-	Free	-	10%	-	-	2.5%	18%
82.06Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks.
8206.00	Tools of two or more of the headings 82.02 to 82.05, put up in sets for retail sale.	kg	-	Free	-	10%	-	-	2.5%	18%
82.07Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools.
8207.13	With working part of cermets	kg	-	Free	-	10%	-	-	2.5%	18%
8207.19	Other, including parts	kg	-	Free	-	10%	-	-	2.5%	18%
8207.20	Dies for drawing or extruding metal	kg	-	Free	-	10%	-	-	2.5%	18%
8207.30	Tools for pressing, stamping or punching	kg	-	Free	-	10%	-	-	2.5%	18%
8207.40	Tools for tapping or threading	kg	-	Free	-	10%	-	-	2.5%	18%
8207.50	Tools for drilling, other than for rock drilling	kg	-	Free	-	10%	-	-	2.5%	18%
8207.60	Tools for boring or broaching	kg	-	Free	-	10%	-	-	2.5%	18%
8207.70	Tools for milling	kg	-	Free	-	10%	-	-	2.5%	18%
8207.80	Tools for turning	kg	-	Free	-	10%	-	-	2.5%	18%
8207.90	Other interchangeable tools	kg	-	Free	-	10%	-	-	2.5%	18%
82.08Knives and cutting blades, for machines or for mechanical appliances.
8208.10	For metal working	kg	-	Free	-	10%	-	-	2.5%	18%
8208.20	For wood working	kg	-	Free	-	10%	-	-	2.5%	18%
8208.30	For kitchen appliances or for machines used by the food industry	kg	-	Free	-	10%	-	-	2.5%	18%
8208.40	For agricultural, horticultural or forestry machines	kg	-	Free	-	10%	-	-	2.5%	18%
8208.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
82.09Knives and cutting blades, for machines or for mechanical appliances.
8209.00	Plates, sticks, tips and the like for tools, un-mounted, of cermets.	kg	-	Free	-	10%	-	-	2.5%	18%
82.10Knives and cutting blades, for machines or for mechanical appliances.
8210.00	Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink.	kg	-	20%	-	10%	-	-	2.5%	18%
82.11Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 82.08, and blades therefor (+).
8211.10	Sets of assorted articles	u	-	Free	-	10%	-	-	2.5%	18%
8211.91	Table knives having fixed blades	u	-	20%	-	10%	-	-	2.5%	18%
8211.92	Other knives having fixed blades	u	-	20%	-	10%	-	-	2.5%	18%
8211.93	Knives having other than fixed blades	u	-	20%	-	10%	-	-	2.5%	18%
8211.94	Blades	kg	-	20%	-	10%	-	-	2.5%	18%
8211.95	Handles of base metal	kg	-	20%	-	10%	-	-	2.5%	18%
82.12Razors and razor blades (including razor blade blanks in strips).
8212.10	Razors :	-	-	-	-	-	-	-	-	-
8212.10.10	Heads of disposable razors (incomplete razors)	u	-	20%	-	10%	-	-	2.5%	18%
8212.10.90	Other	u	-	20%	10%	10%	-	-	2.5%	18%
8212.20	Safety razor blades, including razor blade blanks in strips :	-	-	-	-	-	-	-	-	-
8212.20.10	Razor blade blanks	u	-	Free	-	-	-	-	2.5%	18%
8212.20.90	Other	u	-	Free	-	10%	-	-	2.5%	18%
8212.90	Other parts	kg	-	20%	10%	10%	-	-	2.5%	18%
82.13Razors and razor blades (including razor blade blanks in strips).
8213.00	Scissors, tailors' shears and similar shears, and blades therefor.	kg	-	Free	-	10%	-	-	2.5%	18%
82.14Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files).
8214.10	Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor	kg	-	20%	10% or Rs.90/= per Kg	10%	-	-	2.5%	18%
8214.20	Manicure or pedicure sets and instruments (including nail files)	kg	-	20%	10% or Rs.90/= per Kg	10%	-	-	2.5%	18%
8214.90	Other	kg	-	20%	10% or Rs.90/= per Kg	10%	-	-	2.5%	18%
82.15Spoons, forks, ladles, skimmers, cake- servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware.
8215.10	Sets of assorted articles containing at least one article plated with precious metal	kg	-	Free	-	10%	-	-	2.5%	18%
8215.20	Other sets of assorted articles	kg	-	Free	-	10%	-	-	2.5%	18%
8215.91	Plated with precious metal	kg	-	Free	-	-	-	-	2.5%	18%
8215.99	Other	kg	-	Free	-	10%	-	-	2.5%	18%

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

Chapter 82Last updated May 5, 2026

Chapter 82 - Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal (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
82.01Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.
8201.10	Spades and shovels	kg	-	Free	-	10%	-	-	2.5%	18%
8201.30	Mattocks, picks, hoes and rakes :	-	-	-	-	-	-	-	-	-
8201.30.10	Mammoties	kg	-	Free	-	10%	-	-	2.5%	18%
8201.30.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
8201.40	Axes, bill hooks and similar hewing tools	kg	-	Free	-	10%	-	-	2.5%	18%
8201.50	Secateurs and similar one-handed pruners and shears (including poultry shears)	kg	-	Free	-	10%	-	-	2.5%	18%
8201.60	Hedge shears, two-handed pruning shears and similar two-handed shears	kg	-	Free	-	10%	-	-	2.5%	18%
8201.90	Other hand tools of a kind used in agriculture, horticulture or forestry	-	-	-	-	-	-	-	-	-
8201.90.10	Forks	kg	-	Free	-	10%	-	-	2.5%	18%
8201.90.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
82.02Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades).
8202.10	Hand saws	kg	-	Free	-	10%	-	-	2.5%	18%
8202.20	Band saw blades	kg	-	Free	-	10%	-	-	2.5%	18%
8202.31	With working part of steel	kg	-	Free	-	10%	-	-	2.5%	18%
8202.39	Other, including parts	kg	-	Free	-	10%	-	-	2.5%	18%
8202.40	Chain saw blades	kg	-	Free	-	10%	-	-	2.5%	18%
8202.91	Straight saw blades, for working metal	kg	-	Free	-	10%	-	-	2.5%	18%
8202.99	Other	kg	-	Free	-	10%	-	-	2.5%	18%
82.03Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools.
8203.10	Files, rasps and similar tools	kg	-	Free	-	-	-	-	2.5%	18%
8203.20	Pliers (including cutting pliers), pincers, tweezers and similar tools	kg	-	Free	-	-	-	-	2.5%	18%
8203.30	Metal cutting shears and similar tools	kg	-	Free	-	-	-	-	2.5%	18%
8203.40	Pipe-cutters, bolt croppers, perforating punches and similar tools	kg	-	Free	-	10%	-	-	2.5%	18%
82.04Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles.
8204.11	Non-adjustable	kg	-	Free	-	10%	-	-	2.5%	18%
8204.12	Adjustable	kg	-	Free	-	10%	-	-	2.5%	18%
8204.20	Interchangeable spanner sockets, with or without handles	kg	-	Free	-	10%	-	-	2.5%	18%
82.05Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks.
8205.10	Drilling, threading or tapping tools	kg	-	Free	-	10%	-	-	2.5%	18%
8205.20	Hammers and sledge hammers	kg	-	Free	-	10%	-	-	2.5%	18%
8205.30	Planes, chisels, gouges and similar cutting tools for working wood	kg	-	Free	-	10%	-	-	2.5%	18%
8205.40	Screwdrivers	kg	-	Free	-	10%	-	-	2.5%	18%
8205.51	Household tools	kg	-	Free	-	10%	-	-	2.5%	18%
8205.59	Other	kg	-	Free	-	10%	-	-	2.5%	18%
8205.60	Blow lamps	kg	-	Free	-	10%	-	-	2.5%	18%
8205.70	Vices, clamps and the like	kg	-	Free	-	10%	-	-	2.5%	18%
8205.90	Other, including sets of articles of two or more of subheadings of this heading	kg	-	Free	-	10%	-	-	2.5%	18%
82.06Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks.
8206.00	Tools of two or more of the headings 82.02 to 82.05, put up in sets for retail sale.	kg	-	Free	-	10%	-	-	2.5%	18%
82.07Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools.
8207.13	With working part of cermets	kg	-	Free	-	10%	-	-	2.5%	18%
8207.19	Other, including parts	kg	-	Free	-	10%	-	-	2.5%	18%
8207.20	Dies for drawing or extruding metal	kg	-	Free	-	10%	-	-	2.5%	18%
8207.30	Tools for pressing, stamping or punching	kg	-	Free	-	10%	-	-	2.5%	18%
8207.40	Tools for tapping or threading	kg	-	Free	-	10%	-	-	2.5%	18%
8207.50	Tools for drilling, other than for rock drilling	kg	-	Free	-	10%	-	-	2.5%	18%
8207.60	Tools for boring or broaching	kg	-	Free	-	10%	-	-	2.5%	18%
8207.70	Tools for milling	kg	-	Free	-	10%	-	-	2.5%	18%
8207.80	Tools for turning	kg	-	Free	-	10%	-	-	2.5%	18%
8207.90	Other interchangeable tools	kg	-	Free	-	10%	-	-	2.5%	18%
82.08Knives and cutting blades, for machines or for mechanical appliances.
8208.10	For metal working	kg	-	Free	-	10%	-	-	2.5%	18%
8208.20	For wood working	kg	-	Free	-	10%	-	-	2.5%	18%
8208.30	For kitchen appliances or for machines used by the food industry	kg	-	Free	-	10%	-	-	2.5%	18%
8208.40	For agricultural, horticultural or forestry machines	kg	-	Free	-	10%	-	-	2.5%	18%
8208.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
82.09Knives and cutting blades, for machines or for mechanical appliances.
8209.00	Plates, sticks, tips and the like for tools, un-mounted, of cermets.	kg	-	Free	-	10%	-	-	2.5%	18%
82.10Knives and cutting blades, for machines or for mechanical appliances.
8210.00	Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink.	kg	-	20%	-	10%	-	-	2.5%	18%
82.11Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 82.08, and blades therefor (+).
8211.10	Sets of assorted articles	u	-	Free	-	10%	-	-	2.5%	18%
8211.91	Table knives having fixed blades	u	-	20%	-	10%	-	-	2.5%	18%
8211.92	Other knives having fixed blades	u	-	20%	-	10%	-	-	2.5%	18%
8211.93	Knives having other than fixed blades	u	-	20%	-	10%	-	-	2.5%	18%
8211.94	Blades	kg	-	20%	-	10%	-	-	2.5%	18%
8211.95	Handles of base metal	kg	-	20%	-	10%	-	-	2.5%	18%
82.12Razors and razor blades (including razor blade blanks in strips).
8212.10	Razors :	-	-	-	-	-	-	-	-	-
8212.10.10	Heads of disposable razors (incomplete razors)	u	-	20%	-	10%	-	-	2.5%	18%
8212.10.90	Other	u	-	20%	10%	10%	-	-	2.5%	18%
8212.20	Safety razor blades, including razor blade blanks in strips :	-	-	-	-	-	-	-	-	-
8212.20.10	Razor blade blanks	u	-	Free	-	-	-	-	2.5%	18%
8212.20.90	Other	u	-	Free	-	10%	-	-	2.5%	18%
8212.90	Other parts	kg	-	20%	10%	10%	-	-	2.5%	18%
82.13Razors and razor blades (including razor blade blanks in strips).
8213.00	Scissors, tailors' shears and similar shears, and blades therefor.	kg	-	Free	-	10%	-	-	2.5%	18%
82.14Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files).
8214.10	Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor	kg	-	20%	10% or Rs.90/= per Kg	10%	-	-	2.5%	18%
8214.20	Manicure or pedicure sets and instruments (including nail files)	kg	-	20%	10% or Rs.90/= per Kg	10%	-	-	2.5%	18%
8214.90	Other	kg	-	20%	10% or Rs.90/= per Kg	10%	-	-	2.5%	18%
82.15Spoons, forks, ladles, skimmers, cake- servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware.
8215.10	Sets of assorted articles containing at least one article plated with precious metal	kg	-	Free	-	10%	-	-	2.5%	18%
8215.20	Other sets of assorted articles	kg	-	Free	-	10%	-	-	2.5%	18%
8215.91	Plated with precious metal	kg	-	Free	-	-	-	-	2.5%	18%
8215.99	Other	kg	-	Free	-	10%	-	-	2.5%	18%

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