Chapter 85Last updated May 5, 2026

Chapter 85 - Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles (Sri Lanka Customs 2026)

464 tariff codes · Sri Lanka Customs Tariff 2026

Chapter 85 covers electrical equipment - motors, generators, transformers, telephones, mobile phones, computers, televisions, LEDs, solar panels, batteries and wiring. Significant regulatory activity in 2024–2026 affecting mobile phones, solar panels and electric vehicle charging equipment. Solar panels carry 0% CID under renewable energy policy. Mobile phones have specific HS codes by type with varying ICL requirements. Check gazette updates regularly for this chapter.

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464 of 464

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
85.34Printed circuits.
3534.00	Printed circuits.	kg	-	10%	0%	5%	-	-	2.5%	18%
85.01Electric motors and generators (excluding generating sets).
8501.10	Motors of an output not exceeding 37.5 W :	-	-	-	-	-	-	-	-	-
8501.10.10	DC Motors	u	-	Free	-	5%	-	-	2.5%	18%
8501.10.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
8501.20	Universal AC/DC motors of an output exceeding 37.5 W	u	-	Free	-	5%	-	-	2.5%	18%
8501.31	Of an output not exceeding 750 W :	u	-	Free	-	Ex	-	-	2.5%	18%
8501.32	Of an output exceeding 750 W but not exceeding 75 kW	u	-	Free	-	5%	-	-	2.5%	18%
8501.33	Of an output exceeding 75 kW but not exceeding 375 kW	u	-	Free	-	5%	-	-	2.5%	18%
8501.34	Of an output exceeding 375 kW	u	-	Free	-	5%	-	-	2.5%	18%
8501.40	Other AC motors, single-phase :	-	-	-	-	-	-	-	-	-
8501.40.10	Induction motors 200/250 V exceeding 0.185 kW	u	-	20%	-	5%	-	-	2.5%	18%
8501.40.20	Motors for fans of heading 8414.51	u	-	20% or Rs.440/= per u	5% or Rs.110/= per u	5%	-	-	2.5%	18%
8501.40.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
8501.51	Of an output not exceeding 750 W :	-	-	-	-	-	-	-	-	-
8501.51.10	Induction motors 350/450 V 3 phase exceeding 0.185 kW and exceeding 750 RPM	u	-	20%	-	5%	-	-	2.5%	18%
8501.51.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
8501.52	Of an output exceeding 750 W but not exceeding 75 kW :	-	-	-	-	-	-	-	-	-
8501.52.10	Induction motors 350/450 V 3 phase exceeding 750 W but not exceeding 25 kW and exceeding 750 RPM	u	-	20%	-	5%	-	-	2.5%	18%
8501.52.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
8501.53	Of an output exceeding 75 kW	u	-	Free	-	5%	-	-	2.5%	18%
8501.61	Of an output not exceeding 75 kVA :	u	-	Free	-	Ex	-	-	2.5%	18%
8501.62	Of an output exceeding 75 kVA but not exceeding 375 kVA	u	-	Free	-	Ex	-	-	2.5%	18%
8501.63	Of an output exceeding 375 kVA but not exceeding 750 kVA	u	-	Free	-	Ex	-	-	2.5%	18%
8501.64	Of an output exceeding 750 kVA	u	-	Free	-	Ex	-	-	2.5%	18%
8501.71	Of an output not exceeding 50 W:	-	-	-	-	-	-	-	-	-
8501.71.10	Solar cells assembled into modules or made up into panels and equipped with elements mounted to facilitate output	u	-	Free	-	Ex	-	-	Ex	18%
8501.71.90	Other	u	-	Free	-	Ex	-	-	2.5%	18%
8501.72	Of an output exceeding 50 W:	-	-	-	-	-	-	-	-	-
8501.72.10	Solar cells assembled into modules or made up into panels and equipped with elements mounted to facilitate output	u	-	Free	-	Ex	-	-	Ex	18%
8501.72.90	Other	u	-	Free	-	Ex	-	-	2.5%	18%
8501.80	Photovoltaic AC generators:	-	-	-	-	-	-	-	-	-
8501.80.10	Solar cells assembled into modules or made up into panels and equipped with elements mounted to facilitate output	u	-	Free	-	Ex	-	-	Ex	18%
8501.80.90	Other	u	-	Free	-	Ex	-	-	2.5%	18%
85.02Electric generating sets and rotary converters.
8502.11	Of an output not exceeding 75 kVA	u	-	Free	-	10%	-	-	2.5%	18%
8502.12	Of an output exceeding 75 kVA but not exceeding 375 kVA	u	-	Free	-	10%	-	-	2.5%	18%
8502.13	Of an output exceeding 375 kVA	u	-	Free	-	10%	-	-	2.5%	18%
8502.20	Generating sets with spark-ignition internal combustion piston engines	u	-	Free	-	5%	-	-	2.5%	18%
8502.31	Wind-powered	u	-	Free	-	5%	-	-	2.5%	18%
8502.39	Other	u	-	Free	-	5%	-	-	2.5%	18%
8502.40	Electric rotary converters	u	-	Free	-	Ex	-	-	2.5%	18%
85.03Parts suitable for use solely or principally with the machines of heading 85.01 or 85.02.
8503.00	Parts suitable for use solely or principally with the machines of heading 85.01 or 85.02.	-	-	-	-	-	-	-	-	-
8503.00.10	Wound stators for electric motors of single phase	kg	-	20%	-	5%	-	-	2.5%	18%
8503.00.20	Parts suitable for use solely or principally with electric generators	kg	-	Free	-	5%	-	-	2.5%	18%
8503.00.90	Other	kg	-	Free	-	5%	-	-	2.5%	18%
85.04Electrical transformers, static converters (for example, rectifiers) and inductors.
8504.10	Ballasts for discharge lamps or tubes :	-	-	-	-	-	-	-	-	-
8504.10.10	Contaminated with or containing Polychlorinated biphenyls (PCB) / Ballasts for Tubular Fluorescent Lamps	u	S	Free	4%	5%	-	-	2.5%	18%
8504.10.90	Other / Ballasts for Tubular Fluorescent Lamps	u	S	Free	4%	5%	-	-	2.5%	18%
8504.21	Having a power handling capacity not exceeding 650 kVA :	-	-	-	-	-	-	-	-	-
8504.21.10	Contaminated with or containing Polychlorinated biphenyls (PCB)	u	-	10%	-	5%	-	-	2.5%	18%
8504.21.90	Other	u	-	10%	-	5%	-	-	2.5%	18%
8504.22	Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA :	-	-	-	-	-	-	-	-	-
8504.22.10	Contaminated with or containing Polychlorinated biphenyls (PCB), not exceeding 5000 kVA	u	-	10%	-	5%	-	-	2.5%	18%
8504.22.20	Other, not exceeding 5000 kVA	u	-	10%	-	5%	-	-	2.5%	18%
8504.22.30	Other, contaminated with or containing Polychlorinated biphenyls (PCB)	u	-	Free	4%	5%	-	-	2.5%	18%
8504.22.90	Other	u	-	Free	4%	10%	-	-	2.5%	18%
8504.23	Having a power handling capacity exceeding 10,000 kVA :	-	-	-	-	-	-	-	-	-
8504.23.10	Contaminated with or containing Polychlorinated biphenyls (PCB)	u	-	Free	4%	Ex	-	-	2.5%	18%
8504.23.90	Other	u	-	Free	4%	5%	-	-	2.5%	18%
8504.31	Having a power handling capacity not exceeding 1 kVA :	-	-	-	-	-	-	-	-	-
8504.31.10	Contaminated with or containing Polychlorinated biphenyls (PCB)	u	-	10%	-	5%	-	-	2.5%	18%
8504.31.90	Other	u	-	10%	-	5%	-	-	2.5%	18%
8504.32	Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA :	-	-	-	-	-	-	-	-	-
8504.32.10	Contaminated with or containing Polychlorinated biphenyls (PCB)	u	-	10%	-	5%	-	-	2.5%	18%
8504.32.90	Other	u	-	10%	-	5%	-	-	2.5%	18%
8504.33	Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA :	-	-	-	-	-	-	-	-	-
8504.33.10	Contaminated with or containing Polychlorinated biphenyls (PCB)	u	-	10%	Rs.5/= per kg	5%	-	-	2.5%	18%
8504.33.90	Other	u	-	10%	-	5%	-	-	2.5%	18%
8504.34	Having a power handling capacity exceeding 500 kVA :	-	-	-	-	-	-	-	-	-
8504.34.10	Contaminated with or containing Polychlorinated biphenyls (PCB)	u	-	10%	-	5%	-	-	2.5%	18%
8504.34.90	Other	u	-	10%	-	5%	-	-	2.5%	18%
8504.40	Static converters :	-	-	-	-	-	-	-	-	-
8504.40.10	Uninterruptible power supplies, contaminated with or containing Polychlorinated biphenyls (PCB)	u	-	Free	-	5%	-	-	2.5%	18%
8504.40.20	Other, uninterruptible power supplies	u	-	Free	-	10%	-	-	2.5%	18%
8504.40.30	Other, contaminated with or containing Polychlorinated biphenyls (PCB)	u	-	Free	-	5%	-	-	2.5%	18%
8504.40.90	Other	u	-	Free	-	Ex	-	-	2.5%	18%
8504.50	Other inductors :	-	-	-	-	-	-	-	-	-
8504.50.10	Contaminated with or containing Polychlorinated biphenyls (PCB)	u	-	Free	4%	5%	-	-	2.5%	18%
8504.50.90	Other	u	-	Free	4%	5%	-	-	2.5%	18%
8504.90	Parts :	-	-	-	-	-	-	-	-	-
8504.90.10	Contaminated with or containing Polychlorinated biphenyls (PCB)	kg	-	Free	4%	5%	-	-	2.5%	18%
8504.90.90	Other	kg	-	Free	4%	5%	-	-	2.5%	18%
85.05Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetization; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro- magnetic couplings, clutches and brakes; electro-magnetic lifting heads.
8505.11	Of metal	kg	-	Free	-	5%	-	-	2.5%	18%
8505.19	Other	kg	-	Free	-	5%	-	-	2.5%	18%
8505.20	Electro-magnetic couplings, clutches and brakes	kg	-	Free	-	5%	-	-	2.5%	18%
8505.90	Other, including parts	kg	-	Free	-	5%	-	-	2.5%	18%
85.06Primary cells and primary batteries(+).
8506.10	Manganese dioxide :	-	-	-	-	-	-	-	-	-
8506.10.10	Size "D" / Primary Cells and Batteries	u	S	20%	10%	5%	-	-	2.5%	18%
8506.10.90	Other / Primary Cells and Batteries	u	S	20%	-	5%	-	-	2.5%	18%
8506.30	Mercuric oxide	u	-	20%	-	Ex	-	-	2.5%	18%
8506.40	Silver oxide	u	-	20%	-	Ex	-	-	2.5%	18%
8506.50	Lithium	u	-	20%	-	5%	-	-	2.5%	18%
8506.60	Air-zinc	u	-	20%	-	Ex	-	-	2.5%	18%
8506.80	Other primary cells and primary batteries / Primary Cells and Batteries	u	S	20%	-	5%	-	-	2.5%	18%
8506.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
85.07Electric accumulators, including separators therefor, whether or not rectangular (including square).
8507.10	Lead-acid, of a kind used for starting piston engines:	-	-	-	-	-	-	-	-	-
8507.10.10	Sealed type accumulators filled with acid solution and ready for use / Lead Acid Starter Batteries for Motor Cycles and similar use	u	S	20% or Rs.270/= per kg	10% or Rs.130/= per kg	10%	-	-	2.5%	18%
8507.10.90	Other / Lead Acid Starter Batteries for Motor Cycles and similar use	u	S	20% or Rs.270/= per kg	10% or Rs.130/= per kg	5%	-	-	2.5%	18%
8507.20	Other lead-acid accumulators	-	-	-	-	-	-	-	-	-
8507.20.10	For electric vehicles	u	-	Free	-	5%	-	-	2.5%	18%
8507.20.90	Other	u	-	10%	-	5%	-	-	2.5%	18%
8507.30	Nickel-cadmium	u	-	-	-	-	-	-	-	-
8507.30.10	For electric vehicles	u	-	Free	-	5%	-	-	2.5%	18%
8507.30.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
8507.50	Nickel-metal hydride	-	-	-	-	-	-	-	-	-
8507.50.10	For electric vehicles	u	-	Free	-	5%	-	-	2.5%	18%
8507.50.90	Other	u	-	10%	-	5%	-	-	2.5%	18%
8507.60	Lithium-ion	-	-	-	-	-	-	-	-	-
8507.60.10	For electric vehicles	u	-	Free	-	5%	-	-	2.5%	18%
8507.60.90	Other	u	-	10%	-	5%	-	-	2.5%	18%
8507.80	Other accumulators	-	-	-	-	-	-	-	-	-
8507.80.10	For electric vehicles	u	-	Free	-	5%	-	-	2.5%	18%
8507.80.90	Other	u	-	10%	-	5%	-	-	2.5%	18%
8507.90	Parts	kg	-	10%	0%	5%	-	-	2.5%	18%
85.08Vacuum cleaners.
8508.11	Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 l	u	-	20%	-	5%	-	-	2.5%	18%
8508.19	Other	u	-	Free	-	10%	-	-	2.5%	18%
8508.60	Other vacuum cleaners	u	-	Free	-	5%	-	-	2.5%	18%
8508.70	Parts	kg	-	Free	-	10%	-	-	2.5%	18%
85.09Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 85.08.
8509.40	Food grinders and mixers; fruit or vegetable juice extractors	u	-	20%	Rs.180/= per unit	5%	-	-	2.5%	18%
8509.80	Other appliances :	u	-	Free	-	10%	-	-	2.5%	18%
8509.90	Parts	kg	-	Free	-	10%	-	-	2.5%	18%
85.10Shavers, hair clippers and hair-removing appliances, with self-contained electric motor.
8510.10	Shavers	u	-	20%	-	5%	-	-	2.5%	18%
8510.20	Hair clippers	u	-	20%	-	10%	-	-	2.5%	18%
8510.30	Hair-removing appliances	u	-	20%	-	10%	-	-	2.5%	18%
8510.90	Parts	kg	-	Free	-	10%	-	-	2.5%	18%
85.11Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut- outs of a kind used in conjunction with such engines.
8511.10	Sparking plugs	u	-	Free	-	10%	-	-	2.5%	18%
8511.20	Ignition magnetos; magneto-dynamos; magnetic flywheels	u	-	10%	-	10%	-	-	2.5%	18%
8511.30	Distributors; ignition coils	u	-	10%	-	10%	-	-	2.5%	18%
8511.40	Starter motors and dual purpose starter- generators	u	-	10%	-	10%	-	-	2.5%	18%
8511.50	Other generators	u	-	10%	-	10%	-	-	2.5%	18%
8511.80	Other equipment	u	-	10%	-	10%	-	-	2.5%	18%
8511.90	Parts	kg	-	10%	-	10%	-	-	2.5%	18%
85.12Electrical lighting or signalling equipment (excluding articles of heading 85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles.
8512.10	Lighting or visual signalling equipment of a kind used on bicycles	u	-	10%	-	10%	-	-	2.5%	18%
8512.20	Other lighting or visual signalling equipment	u	-	10%	0%	10%	-	-	2.5%	18%
8512.30	Sound signalling equipment	u	-	10%	-	10%	-	-	2.5%	18%
8512.40	Windscreen wipers, defrosters and demisters	u	-	10%	-	10%	-	-	2.5%	18%
8512.90	Parts	kg	-	10%	-	10%	-	-	2.5%	18%
85.13Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 85.12.
8513.10	Lamps:	-	-	-	-	-	-	-	-	-
8513.10.10	12V, DC portable solar lamps	u	-	Free	-	Ex	-	-	2.5%	18%
8513.10.90	Other	u	-	20%	-	Ex	-	-	2.5%	18%
8513.90	Parts	kg	-	Free	-	10%	-	-	2.5%	18%
85.14Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss.
8514.11	Hot isostatic presses	u	-	Free	-	5%	-	-	2.5%	18%
8514.19	Other	u	-	Free	-	5%	-	-	2.5%	18%
8514.20	Furnaces and ovens functioning by induction or dielectric loss	u	-	Free	-	5%	-	-	2.5%	18%
8514.31	Electron beam furnaces	u	-	Free	-	5%	-	-	2.5%	18%
8514.32	Plasma and vacuum arc furnaces	u	-	Free	-	5%	-	-	2.5%	18%
8514.39	Other	u	-	Free	-	5%	-	-	2.5%	18%
8514.40	Other equipment for the heat treatment of materials by induction or dielectric loss	u	-	Free	-	5%	-	-	2.5%	18%
8514.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
85.15Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets.
8515.11	Soldering irons and guns	u	-	Free	-	5%	-	-	2.5%	18%
8515.19	Other	u	-	Free	-	5%	-	-	2.5%	18%
8515.21	Fully or partly automatic	u	-	Free	-	5%	-	-	2.5%	18%
8515.29	Other	u	-	Free	-	5%	-	-	2.5%	18%
8515.31	Fully or partly automatic	u	-	Free	-	5%	-	-	2.5%	18%
8515.39	Other	u	-	Free	-	5%	-	-	2.5%	18%
8515.80	Other machines and apparatus	u	-	Free	-	5%	-	-	2.5%	18%
8515.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
85.16Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair- dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85.45.
8516.10	Electric instantaneous or storage water heaters and immersion heaters	u	S	20%	10%	5%	-	-	2.5%	18%
8516.21	Storage heating radiators	u	-	20%	10%	5%	-	-	2.5%	18%
8516.29	Other	u	-	20%	10%	5%	-	-	2.5%	18%
8516.31	Hair dryers	u	-	Free	-	5%	-	-	2.5%	18%
8516.32	Other hair-dressing apparatus	u	-	Free	-	5%	-	-	2.5%	18%
8516.33	Hand-drying apparatus	u	-	Free	-	5%	-	-	2.5%	18%
8516.40	Electric smoothing irons : / Electric iron for household or similar use	u	S	20%	-	5%	-	-	2.5%	18%
8516.50	Microwave ovens	u	-	20%	-	5%	-	-	2.5%	18%
8516.60	Other ovens; cookers, cooking plates, boiling rings, grillers and roasters :	-	-	-	-	-	-	-	-	-
8516.60.10	Rice cookers / Electric Rice Cookers	u	S	20%	-	5%	-	-	2.5%	18%
8516.60.90	Other	u	S	20%	10%	5%	-	-	2.5%	18%
8516.71	Coffee or tea makers	u	-	Free	-	5%	-	-	2.5%	18%
8516.72	Toasters	u	-	20%	-	5%	-	-	2.5%	18%
8516.79	Other :	-	-	-	-	-	-	-	-	-
8516.79.10	Heaters for diffusing insecticides/ repellents, and equipment for destroying insects	u	-	Free	-	5%	-	-	2.5%	18%
8516.79.20	Electric kettles	u	S	20%	-	5%	-	-	2.5%	18%
8516.79.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
8516.80	Electric heating resistors	u	-	20%	-	5%	-	-	2.5%	18%
8516.90	Parts:	-	-	-	-	-	-	-	-	-
8516.90.10	Of rice cookers	kg	-	Free	-	5%	-	-	2.5%	18%
8516.90.90	Other	kg	-	20%	-	5%	-	-	2.5%	18%
85.17Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other 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), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28.
8517.11	Line telephone sets with cordless handsets	u	-	Free	-	10%	-	-	2.5%	18%
8517.13	Smartphones:	-	-	-	-	-	-	-	-	-
8517.13.10	Used	u	L	Free	-	10%	-	-	2.5%	18%
8517.13.90	Other	u	L	Free	-	5%	-	-	2.5%	18%
8517.14	Other telephones for cellular networks or for other wireless networks:	-	-	-	-	-	-	-	-	-
8517.14.10	Used	u	L	Free	-	10%	-	-	2.5%	18%
8517.14.90	Other	u	L	Free	-	10%	-	-	2.5%	18%
8517.18	Other	u	-	20%	-	10%	-	-	2.5%	18%
8517.61	Base stations	u	L	Free	-	10%	-	-	2.5%	18%
8517.62	Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus :	-	-	-	-	-	-	-	-	-
8517.62.10	Transmission apparatus with or without reception apparatus	u	L	Free	-	10%	-	-	2.5%	18%
8517.62.90	Other	u	-	Free	-	10%	-	-	2.5%	18%
8517.69	Other	u	-	Free	-	10%	-	-	2.5%	18%
8517.71	Aerials and aerial reflectors of all kinds; parts suitable for use therewith	kg	-	Free	-	10%	-	-	2.5%	18%
8517.79	Other	kg	-	Free	-	10%	-	-	2.5%	18%
85.18Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets.
8518.10	Microphones and stands therefor	u	-	10%	-	10%	-	-	2.5%	18%
8518.21	Single loudspeakers, mounted in their enclosures	u	-	10%	-	10%	-	-	2.5%	18%
8518.22	Multiple loudspeakers, mounted in the same enclosure	u	-	10%	-	10%	-	-	2.5%	18%
8518.29	Other	u	-	20%	-	10%	-	-	2.5%	18%
8518.30	Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers	u	-	Free	-	10%	-	-	2.5%	18%
8518.40	Audio-frequency electric amplifiers	u	-	10%	-	10%	-	-	2.5%	18%
8518.50	Electric sound amplifier sets	u	-	10%	-	10%	-	-	2.5%	18%
8518.90	Parts	kg	-	10%	-	10%	-	-	2.5%	18%
85.19Sound recording or reproducing apparatus(+).
8519.20	Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment	u	-	10%	-	Ex	-	-	2.5%	18%
8519.30	Turntables (record-decks)	u	-	20%	-	Ex	-	-	2.5%	18%
8519.81	Using magnetic, optical or semiconductor media :	-	-	-	-	-	-	-	-	-
8519.81.10	Magnetic cine sound recorders for 35 mm sprocketed films	u	-	Free	-	Ex	-	-	2.5%	18%
8519.81.90	Other	u	-	Free	-	10%	-	-	2.5%	18%
8519.89	Other :	-	-	-	-	-	-	-	-	-
8519.89.10	Sound reproducing apparatus	u	-	20%	-	10%	-	-	2.5%	18%
8519.89.90	Other	u	-	20%	-	10%	-	-	2.5%	18%
85.21Video recording or reproducing apparatus, whether or not incorporating a video tuner.
8521.10	Magnetic tape-type	u	-	Free	-	Ex	-	-	2.5%	18%
8521.90	Other	u	-	Free	-	10%	-	-	2.5%	18%
85.22Parts and accessories suitable for use solely or principally with the apparatus of heading 85.19 to 85.21.
8522.10	Pick-up cartridges	kg	-	Free	-	Ex	-	-	2.5%	18%
8522.90	Other	u	-	Free	-	10%	-	-	2.5%	18%
85.23Discs, tapes, solid–state non-volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37.
8523.21	Cards incorporating a magnetic stripe	u	-	20%	-	10%	-	-	2.5%	18%
8523.29	Other :	-	-	-	-	-	-	-	-	-
8523.29.10	Unrecorded magnetic tapes of a width not exceeding 4 mm for machines of heading 84.71	u	-	Free	-	Ex	-	-	2.5%	18%
8523.29.20	Other unrecorded magnetic tapes of a width not exceeding 4 mm	u	-	20%	-	Ex	-	-	2.5%	18%
8523.29.30	Other unrecorded magnetic tapes for machines of heading 84.71; other recorded magnetic tapes for reproducing phenomena other than sound or image; magnetic discs	u	-	Free	-	10%	-	-	2.5%	18%
8523.29.90	Other	u	-	20%	-	10%	-	-	2.5%	18%
8523.41	Unrecorded	u	-	Free	-	10%	-	-	2.5%	18%
8523.49	Other	u	-	Free	-	10%	-	-	2.5%	18%
8523.51	Solid-state non-volatile storage devices	u	-	Free	-	10%	-	-	2.5%	18%
8523.52	"Smart cards"	u	-	Free	-	10%	-	-	2.5%	18%
8523.59	Other :	-	-	-	-	-	-	-	-	-
8523.59.10	Proximity cards and tags	u	-	Free	-	10%	-	-	2.5%	18%
8523.59.90	Other	u	-	Free	-	10%	-	-	2.5%	18%
8523.80.00	Other	u	-	Free	-	10%	-	-	2.5%	18%
85.24Flat panel display modules, whether or not incorporating touch-sensitive screens.
8524.11	Of liquid crystals	u	-	Free	5%	5%	-	-	2.5%	18%
8524.12	Of organic light-emitting diodes (OLED)	u	-	Free	5%	5%	-	-	2.5%	18%
8524.19	Other	u	-	Free	5%	5%	-	-	2.5%	18%
8524.91	Of liquid crystals	u	-	Free	5%	5%	-	-	2.5%	18%
8524.92	Of organic light-emitting diodes (OLED)	u	-	Free	5%	5%	-	-	2.5%	18%
8524.99	Other	u	-	Free	5%	5%	-	-	2.5%	18%
85.25Transmission apparatus for radio- broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders.
8525.50	Transmission apparatus	u	L	Free	-	5%	-	-	2.5%	18%
8525.60	Transmission apparatus incorporating reception apparatus	u	L	Free	-	5%	-	-	2.5%	18%
8525.81	High-speed goods as specified in Subheading Note 1 to this chapter	u	-	Free	-	5%	-	-	2.5%	18%
8525.82	Other, radiation-hardened or radiation- tolerant goods as specified in Subheading Note 2 to this chapter	u	-	Free	-	5%	-	-	2.5%	18%
8525.83	Other, night vision goods as specified in Subheading Note 3 to this chapter	u	-	Free	-	5%	-	-	2.5%	18%
8525.89	Other	u	-	20%	-	5%	-	-	2.5%	18%
85.26Radar apparatus, radio navigational aid apparatus and radio remote control apparatus.
8526.10	Radar apparatus	u	-	Free	-	5%	-	-	2.5%	18%
8526.91	Radio navigational aid apparatus	u	L	Free	-	5%	-	-	2.5%	18%
8526.92	Radio remote control apparatus	u	-	Free	-	5%	-	-	2.5%	18%
85.27Reception apparatus for radio- broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock.
8527.12	Pocket-size radio cassette-players	u	-	Free	-	Ex	-	-	2.5%	18%
8527.13	Other apparatus combined with sound recording or reproducing apparatus	u	-	Free	-	5%	-	-	2.5%	18%
8527.19	Other :	u	-	20%	7%	5%	-	-	2.5%	18%
8527.21	Combined with sound recording or reproducing apparatus	u	-	Free	-	5%	-	-	2.5%	18%
8527.29	Other	u	-	Free	-	5%	-	-	2.5%	18%
8527.91	Combined with sound recording or reproducing apparatus	u	-	20%	-	5%	-	-	2.5%	18%
8527.92	Not combined with sound recording or reproducing apparatus but combined with a clock	u	-	Free	-	5%	-	-	2.5%	18%
8527.99	Other	u	-	Free	-	5%	-	-	2.5%	18%
85.28Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus.
8528.42	Capable of directly connecting to and designed for use with an automatic data processing machine of heading 84.71	u	-	Free	-	5%	-	-	2.5%	18%
8528.49	Other :	-	-	-	-	-	-	-	-	-
8528.49.10	Used / reconditioned	u	LS	20%	-	Ex	-	-	2.5%	18%
8528.49.90	Other	u	-	20%	-	5%	-	-	2.5%	18%
8528.52	Capable of directly connecting to designed for use with an automatic data processing machine of heading 84.71	u	-	Free	-	5%	-	-	2.5%	18%
8528.59	Other :	-	-	-	-	-	-	-	-	-
8528.59.10	Used / reconditioned	u	LS	20%	-	Ex	-	-	2.5%	18%
8528.59.90	Other	u	-	20%	-	5%	-	-	2.5%	18%
8528.62	Capable of directly connecting to designed for use with an automatic data processing machine of heading 84.71	u	-	Free	-	5%	-	-	2.5%	18%
8528.69	Other	u	-	Free	-	5%	-	-	2.5%	18%
8528.71	Not designed to incorporate a video display or screen :	-	-	-	-	-	-	-	-	-
8528.71.10	Used / reconditioned	u	LS	20%	-	5%	-	-	2.5%	18%
8528.71.20	Other, colour	u	L	20%	-	5%	-	-	2.5%	18%
8528.71.90	Other	u	L	20%	-	5%	-	-	2.5%	18%
8528.72	Other, colour :	-	-	-	-	-	-	-	-	-
8528.72.10	Unassembled in completely knocked-down form	u	-	Free	-	Ex	-	-	2.5%	18%
8528.72.20	Used / reconditioned	u	LS	20%	-	Ex	-	-	2.5%	18%
8528.72.31	Having a screen of less than 14 inches	u	-	20% or Rs.1,100/ = per u	-	Ex	-	-	2.5%	18%
8528.72.32	Having a screen of 14 inches and not exceeding 15 inches	u	-	20% or Rs.1,900/ = per u	-	Ex	-	-	2.5%	18%
8528.72.33	Having a screen of exceeding 15 inches and not exceeding 21 inches	u	-	20% or Rs.2,900/ = per u	-	Ex	-	-	2.5%	18%
8528.72.34	Having a screen of exceeding 21 inches and not exceeding 25 inches	u	-	20% or Rs.5,800/ = per u	-	Ex	-	-	2.5%	18%
8528.72.35	Having a screen of exceeding 25 inches and not exceeding 29 inches	u	-	20% or Rs.6,600/ = per u	-	Ex	-	-	2.5%	18%
8528.72.36	Having a screen of exceeding 29 inches and not exceeding 34 inches	u	-	20% or Rs.11,000/= per u	-	Ex	-	-	2.5%	18%
8528.72.39	Other	u	-	20%	-	5%	-	-	2.5%	18%
8528.72.41	Having a screen of not exceeding 32 inches	u	-	Free	-	5%	-	-	2.5%	18%
8528.72.49	Other	u	-	20%	-	5%	-	-	2.5%	18%
8528.72.91	Having a screen of not exceeding 32 inches	u	-	20%	-	5%	-	-	2.5%	18%
8528.72.99	Other	u	-	20%	-	10%	-	-	2.5%	18%
8528.73	Other, monochrome :	-	-	-	-	-	-	-	-	-
8528.73.10	Used / reconditioned and completely knocked- down with or without cathode ray tube	u	LS	Free	-	Ex	-	-	2.5%	18%
8528.73.20	Other, completely knocked-down with or without cathode ray tube	u	-	Free	-	Ex	-	-	2.5%	18%
8528.73.30	Other, used / reconditioned	u	LS	20%	-	5%	-	-	2.5%	18%
8528.73.90	Other	u	-	20%	-	5%	-	-	2.5%	18%
85.29Parts suitable for use solely or principally with the apparatus of headings 85.24 to 85.28.
8529.10	Aerials and aerial reflectors of all kinds; parts suitable for use therewith :	-	-	-	-	-	-	-	-	-
8529.10.10	Parabolic antennas and parabolic reflector dishes for satellite television reception	kg	L	20%	5%	10%	-	-	2.5%	18%
8529.10.20	Other outdoor TV antennas / aerials	kg	-	20% or Rs.470/= per u	5% or Rs.115/= per unit	10%	-	-	2.5%	18%
8529.10.30	Other TV antennas / aerials	kg	-	20%	5%	10%	-	-	2.5%	18%
8529.10.90	Other	kg	L	10%	-	10%	-	-	2.5%	18%
8529.90	Other	kg	-	10%	-	10%	-	-	2.5%	18%
85.30Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 86.08).
8530.10	Equipment for railways or tramways	u	-	10%	-	5%	-	-	2.5%	18%
8530.80	Other equipment	u	-	10%	-	5%	-	-	2.5%	18%
8530.90	Parts	kg	-	10%	-	5%	-	-	2.5%	18%
85.31Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 85.12 or 85.30.
8531.10	Burglar or fire alarms and similar apparatus	u	-	10%	-	5%	-	-	2.5%	18%
8531.20	Indicator panels incorporating liquid crystal devices (LCD) or light-emitting diodes (LED)	u	-	10%	-	5%	-	-	2.5%	18%
8531.80	Other apparatus :	-	-	-	-	-	-	-	-	-
8531.80.10	Electric Call Bells	u	-	Free	-	5%	-	-	2.5%	18%
8531.80.90	Other	u	-	10%	-	5%	-	-	2.5%	18%
8531.90	Parts	kg	-	10%	-	5%	-	-	2.5%	18%
85.32Electrical capacitors, fixed, variable or adjustable (pre-set)(+).
8532.10	Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors) :	-	-	-	-	-	-	-	-	-
8532.10.10	Contaminated with or containing Polychlorinated biphenyls (PCB)	kg	-	Free	-	5%	-	-	2.5%	18%
8532.10.90	Other	kg	-	Free	-	5%	-	-	2.5%	18%
8532.21	Tantalum :	-	-	-	-	-	-	-	-	-
8532.21.10	Contaminated with or containing Polychlorinated biphenyls (PCB)	kg	-	Free	-	Ex	-	-	2.5%	18%
8532.21.90	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
8532.22	Aluminium electrolytic :	-	-	-	-	-	-	-	-	-
8532.22.10	Contaminated with or containing Polychlorinated biphenyls (PCB)	kg	-	Free	-	Ex	-	-	2.5%	18%
8532.22.90	Other	kg	-	Free	-	5%	-	-	2.5%	18%
8532.23	Ceramic dielectric, single layer :	-	-	-	-	-	-	-	-	-
8532.23.10	Contaminated with or containing Polychlorinated biphenyls (PCB)	kg	-	Free	-	Ex	-	-	2.5%	18%
8532.23.90	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
8532.24	Ceramic dielectric, multilayer :	-	-	-	-	-	-	-	-	-
8532.24.10	Contaminated with or containing Polychlorinated biphenyls (PCB)	kg	-	Free	-	Ex	-	-	2.5%	18%
8532.24.90	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
8532.25	Dielectric of paper or plastics :	-	-	-	-	-	-	-	-	-
8532.25.10	Contaminated with or containing Polychlorinated biphenyls (PCB)	kg	-	Free	-	Ex	-	-	2.5%	18%
8532.25.90	Other	kg	-	Free	-	5%	-	-	2.5%	18%
8532.29	Other :	-	-	-	-	-	-	-	-	-
8532.29.10	Contaminated with or containing Polychlorinated biphenyls (PCB)	kg	-	Free	-	Ex	-	-	2.5%	18%
8532.29.90	Other	kg	-	Free	-	5%	-	-	2.5%	18%
8532.30	Variable or adjustable (pre-set) capacitors :	-	-	-	-	-	-	-	-	-
8532.30.10	Contaminated with or containing Polychlorinated biphenyls (PCB)	kg	-	Free	-	Ex	-	-	2.5%	18%
8532.30.90	Other	kg	-	Free	-	5%	-	-	2.5%	18%
8532.90	Parts :	-	-	-	-	-	-	-	-	-
8532.90.10	Contaminated with or containing Polychlorinated biphenyls (PCB)	kg	-	Free	-	Ex	-	-	2.5%	18%
8532.90.90	Other	kg	-	Free	-	5%	-	-	2.5%	18%
85.33Electrical resistors (including rheostats and potentiometers), other than heating resistors.
8533.10	Fixed carbon resistors, composition or film types	kg	-	Free	-	Ex	-	-	2.5%	18%
8533.21	For a power handling capacity not exceeding 20 W	kg	-	Free	-	Ex	-	-	2.5%	18%
8533.29	Other	kg	-	Free	-	5%	-	-	2.5%	18%
8533.31	For a power handling capacity not exceeding 20 W	kg	-	Free	-	Ex	-	-	2.5%	18%
8533.39	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
8533.40	Other variable resistors, including rheostats and potentiometers	kg	-	Free	-	5%	-	-	2.5%	18%
8533.90	Parts	kg	-	Free	-	Ex	-	-	2.5%	18%
85.35Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts.
8535.10	Fuses	kg	-	10% or Rs.535/= per kg	-	5%	-	-	2.5%	18%
8535.21	For a voltage of less than 72.5 kV	kg	-	10% or Rs.300/= per kg	-	5%	-	-	2.5%	18%
8535.29	Other	kg	-	10% or Rs.300/= per kg	-	5%	-	-	2.5%	18%
8535.30	Isolating switches and make-and-break switches	kg	-	10% or Rs.335/= per kg	-	5%	-	-	2.5%	18%
8535.40	Lightning arresters, voltage limiters and surge suppressors	kg	-	10% or Rs.535/= per kg	-	5%	-	-	2.5%	18%
8535.90	Other	kg	-	10% or Rs.235/= per kg	-	5%	-	-	2.5%	18%
85.36Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts; connectors for optical fibres, optical fibre bundles or cables.
8536.10	Fuses	kg	-	Free	-	10%	-	-	2.5%	18%
8536.20	Automatic circuit breakers / Type F and Type B RCCB for Household and similar use	kg	S	20% or Rs.800/= per kg	-	10%	-	-	2.5%	18%
8536.30	Other apparatus for protecting electrical circuits	kg	-	20%	-	10%	-	-	2.5%	18%
8536.41	For a voltage not exceeding 60 V	kg	-	Free	-	10%	-	-	2.5%	18%
8536.49	Other	kg	-	Free	-	10%	-	-	2.5%	18%
8536.50	Other switches :	-	-	-	-	-	-	-	-	-
8536.50.10	Starters for fluorescent lamps / Glow starters for tubular florescent lamps	kg	S	Free	-	10%	-	-	2.5%	18%
8536.50.20	For use in radio apparatus, electrical instruments, electrical machinery, electrical appliances and the like	kg	-	Free	-	10%	-	-	2.5%	18%
8536.50.30	Main switches of 24 Amp and over / Switches for household and similar fixed electrical installations	kg	S	20% or Rs.470./ = per kg	-	10%	-	-	2.5%	18%
8536.50.90	Other / Switches for household and similar fixed electrical installations	kg	S	20% or Rs.935/= per kg	-	10%	-	-	2.5%	18%
8536.61	Lamp-holders :	-	-	-	-	-	-	-	-	-
8536.61.10	Holders for fluorescent lamps and starters	kg	-	Free	-	10%	-	-	2.5%	18%
8536.61.90	Other	kg	S	20%	10%	10%	-	-	2.5%	18%
8536.69	Other :	-	-	-	-	-	-	-	-	-
8536.69.10	For a voltage not exceeding 80 V	kg	-	Free	-	10%	-	-	2.5%	18%
8536.69.21	13A, plugs and sockets of Type – G as defined by International Electrotechnical Commission (IEC); adaptors , connection units etc. which are compatible with 13A plugs and sockets of Type – G as defined by IEC	kg	S	20%	5%	10%	-	-	2.5%	18%
8536.69.22	Other shaver sockets, Universal sockets and travel adaptors	kg	L	20%	5%	10%	-	-	2.5%	18%
8536.69.29	Other	kg	L	20%	5%	10%	-	-	2.5%	18%
8536.69.90	Other	kg	-	20%	10%	10%	-	-	2.5%	18%
8536.70	Connectors for optical fibres, optical fibre bundles or cables	kg	-	10%	-	10%	-	-	2.5%	18%
8536.90	Other apparatus :	-	-	-	-	-	-	-	-	-
8536.90.10	For a voltage not exceeding 80 V	kg	-	Free	-	10%	-	-	2.5%	18%
8536.90.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
85.37Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 85.17.
8537.10	For a voltage not exceeding 1,000 V	kg	-	20%	-	10%	-	-	2.5%	18%
8537.20	For a voltage exceeding 1,000 V	kg	-	20%	-	10%	-	-	2.5%	18%
85.38Parts suitable for use solely or principally with the apparatus of heading 85.35, 85.36 or 85.37.
8538.10	Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37, not equipped with their apparatus	kg	-	20%	10%	10%	-	-	2.5%	18%
8538.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
85.39Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc- lamps; light-emitting diode (LED) light sources.
8539.10	Sealed beam lamp units	u	-	10%	-	5%	-	-	2.5%	18%
8539.21	Tungsten halogen:	-	-	-	-	-	-	-	-	-
8539.21.10	Sealed glass envelops consist of filament imported for the manufacture of lamps	u	-	20%	-	5%	-	-	2.5%	18%
8539.21.90	Other	u	-	20%	-	5%	-	-	2.5%	18%
8539.22	Other, of a power not exceeding 200 W and for a voltage exceeding 100 V:	-	-	-	-	-	-	-	-	-
8539.22.10	Sealed glass envelops consist of filament imported for the manufacture of lamps	u	S	20%	10% or Rs.40/= per unit	5%	-	-	2.5%	18%
8539.22.20	Other, of a power not exceeding 25 W / Tungsten filament lamps for domestic and similar general lighting purposes	u	S	20%	10% or Rs.40/= per unit	5%	-	-	2.5%	18%
8539.22.90	Other / Tungsten filament lamps for domestic and similar general lighting purposes	u	S	20%	10% or Rs.40/= per unit	5%	-	-	2.5%	18%
8539.29	Other:	-	-	-	-	-	-	-	-	-
8539.29.10	Sealed glass envelops consist of filament imported for the manufacture of lamps	u	-	20%	-	5%	-	-	2.5%	18%
8539.29.90	Other	u	-	20%	-	5%	-	-	2.5%	18%
8539.31	Fluorescent, hot cathode :	-	-	-	-	-	-	-	-	-
8539.31.10	Energy efficient AC compact fluorescent lamps / Self-ballasted lamps for general lighting services (CFL)	u	S	20%	-	5%	-	-	2.5%	18%
8539.31.20	12v, DC fluorescent lamps (straight tubes as well as compact types)	u	-	Free	-	Ex	-	-	2.5%	18%
8539.31.90	Other	u	-	10%	-	5%	-	-	2.5%	18%
8539.32	Mercury or sodium vapour lamps; metal halide lamps	u	-	Free	-	5%	-	-	2.5%	18%
8539.39	Other	u	-	10%	-	5%	-	-	2.5%	18%
8539.41	Arc-lamps	u	-	10%	-	5%	-	-	2.5%	18%
8539.49	Other	u	-	10%	-	5%	-	-	2.5%	18%
8539.51	Light-emitting diode (LED) modules	kg	-	20%	5%	5%	-	-	2.5%	18%
8539.52	Light-emitting diode (LED) lamps / LED Lamps for General Lighting Service	kg	S	20%	-	5%	-	-	2.5%	18%
8539.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
85.40Thermionic, cold cathode or photo- cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes).
8540.11	Colour :	-	-	-	-	-	-	-	-	-
8540.11.10	Used / reconditioned	u	-	Free	-	5%	-	-	2.5%	18%
8540.11.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
8540.12	Monochrome :	-	-	-	-	-	-	-	-	-
8540.12.10	Used / reconditioned	u	-	Free	-	5%	-	-	2.5%	18%
8540.12.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
8540.20	Television camera tubes; image converters and intensifiers; other photo-cathode tubes	u	-	Free	-	Ex	-	-	2.5%	18%
8540.40	Data/graphic display tubes, monochrome; data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm	-	-	Free	-	Ex	-	-	-	18%
8540.60	Other cathode-ray tubes	u	-	Free	-	Ex	-	-	2.5%	18%
8540.71	Magnetrons	u	-	Free	-	5%	-	-	2.5%	18%
8540.79	Other	u	-	Free	-	Ex	-	-	2.5%	18%
8540.81	Receiver or amplifier valves and tubes	u	-	Free	-	5%	-	-	2.5%	18%
8540.89	Other	u	-	Free	-	5%	-	-	2.5%	18%
8540.91	Of cathode-ray tubes	kg	-	Free	-	Ex	-	-	2.5%	18%
8540.99	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
85.41Semiconductor devices (for example, diodes, transistors, semiconductor based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED), whether or not assembled with other light-emitting diodes (LED); mounted piezo-electric crystals.
8541.10	Diodes, other than photosensitive or light- emitting diodes	u	-	Free	-	Ex	-	-	Ex	18%
8541.21	With a dissipation rate of less than 1 W	u	-	Free	-	Ex	-	-	2.5%	18%
8541.29	Other	u	-	Free	-	5%	-	-	2.5%	18%
8541.30	Thyristors, diacs and triacs, other than photosensitive devices	u	-	Free	-	5%	-	-	2.5%	18%
8541.41	Light-emitting diodes (LED)	u	-	Free	-	Ex	-	-	2.5%	18%
8541.42	Photvoltaic cells not assembled in modules or made up into panels	u	-	Free	-	Ex	-	-	Ex	18%
8541.43	Photvoltaic cells assembled in modules or made up into panels	u	-	Free	-	Ex	-	-	Ex	18%
8541.49	Other	u	-	Free	-	Ex	-	-	2.5%	18%
8541.51	Semiconductor-based transducers	u	-	Free	-	Ex	-	-	2.5%	18%
8541.59	Other	u	-	Free	-	Ex	-	-	2.5%	18%
8541.60	Mounted piezo-electric crystals	u	-	Free	-	Ex	-	-	2.5%	18%
8541.90	Parts	kg	-	Free	-	Ex	-	-	2.5%	18%
85.42Electronic integrated circuits.
8542.31	Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits	u	-	Free	-	5%	-	-	2.5%	18%
8542.32	Memories	u	-	Free	-	5%	-	-	2.5%	18%
8542.33	Amplifiers	u	-	Free	-	5%	-	-	2.5%	18%
8542.39	Other	u	-	Free	-	5%	-	-	2.5%	18%
8542.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
85.43Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter.
8543.10	Particle accelerators	u	-	Free	-	Ex	-	-	2.5%	18%
8543.20	Signal generators	u	-	Free	-	5%	-	-	2.5%	18%
8543.30	Machines and apparatus for electroplating, electrolysis or electrophoresis	u	-	Free	-	Ex	-	-	2.5%	18%
8543.40	Electronic cigarettes and similar personal electric vaporising devices	u	-	Free	-	Ex	-	-	2.5%	18%
8543.70	Other machines and apparatus :	u	-	-	-	-	-	-	2.5%	-
8543.70.10	Television boosters	u	-	10%	-	Ex	-	-	2.5%	18%
8543.70.20	Equipment for destroying or repelling pests	u	-	Free	-	5%	-	-	2.5%	18%
8543.70.90	Other	u	-	Free	-	Ex	-	-	2.5%	18%
8543.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
85.44Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors.
8544.11	Of copper :	-	-	-	-	-	-	-	-	-
8544.11.10	Lacquered enameled or anodized wire exceeding 0.120 mm (SWG 15.5 or AWG 14) and not exceeding 1.60 mm (SWG 41 or AWG 38) cross section	kg	-	20%	5%	10%	-	-	2.5%	18%
8544.11.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
8544.19	Other	kg	-	Free	-	10%	-	-	2.5%	18%
8544.20	Co-axial cable and other co-axial electric conductors :	-	-	-	-	-	-	-	-	-
8544.20.10	Co-axial cables / Radio Frequency Cables for Television Reception	kg	S	20%	10%	Ex	-	-	2.5%	18%
8544.20.90	Other	kg	-	20%	5%	10%	-	-	2.5%	18%
8544.30	Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships / Cables for Motor Vehicles	kg	S	20%	-	10%	-	-	2.5%	18%
8544.42	Fitted with connectors :	-	-	-	-	-	-	-	-	-
8544.42.10	For a voltage not exceeding 80 V	kg	-	20%	-	10%	-	-	2.5%	18%
8544.42.91	Fitted with 13 A, plugs and sockets of Type – G as defined by International Electrotechnical Commission / Extension cords / portable socket outlets , Cable reels fitted with 13A plugs and socket outlets of type G as defined by International Electro technical Commission (IEC)	kg	S	20%	10%	10%	-	-	2.5%	18%
8544.42.99	Other	kg	L	20%	5%	10%	-	-	2.5%	18%
8544.49	Other :	-	-	-	-	-	-	-	-	-
8544.49.10	For a voltage not exceeding 80 V / Cables for Motor Vehicles	kg	S	20%	5%	10%	-	-	2.5%	18%
8544.49.20	Other up to four cored unarmoured wire and cable not exceeding 16 mm2 conductor cross- section per core / Cable reels fitted with 13A plugs and socket outlets of type G as defined by International Electro technical Commission (IEC), PVC insulated electric cable 600/1000V , PVC insulated non-armored cables with copper conductors for electric power and lighting , PVC Insulated non-armored cables with copper conductors for electric power and lighting and PVC Insulated electric flexible cords for use with appliances and equipment intended for domestic, office and similar environment / Other single and multi-cored wire and cable not exceeding 185 mm2 conductor cross- section per core	kg	S	20%	10%	10%	-	-	2.5%	18%
85.48Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter.
8548.00	Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter.	kg	-	20%	-	5.0%	-	-	2.5%	18%
85.49Electrical and electronic waste and scrap
8549.11	Waste and scrap of lead-acid accumulators; spent lead-acid accumulators:	-	-	-	-	-	-	-	-	-
8549.11.10	Spent	kg	L	20%	5%	Ex	-	-	2.5%	18%
8549.11.90	Other	kg	L	20%	-	Ex	-	-	2.5%	18%
8549.12	Other, containing lead, cadmium or mercury:	-	-	-	-	-	-	-	-	-
8549.12.10	Spent	kg	L	20%	5%	Ex	-	-	2.5%	18%
8549.12.90	Other	kg	L	20%	-	Ex	-	-	2.5%	18%
8549.13	Sorted by chemical type and not containing lead, cadmium or mercury:	-	-	-	-	-	-	-	-	-
8549.13.10	Spent	kg	L	20%	5%	Ex	-	-	2.5%	18%
8549.13.90	Other	kg	L	20%	-	Ex	-	-	2.5%	18%
8549.14	Unsorted and not containing lead, cadmium or mercury:	-	-	-	-	-	-	-	-	-
8549.14.10	Spent	kg	L	20%	5%	Ex	-	-	2.5%	18%
8549.14.90	Other	kg	L	20%	-	Ex	-	-	2.5%	18%
8549.19	Other:	-	-	-	-	-	-	-	-	-
8549.19.10	Spent	kg	L	20%	5%	Ex	-	-	2.5%	18%
8549.19.90	Other	kg	L	20%	-	Ex	-	-	2.5%	18%
8549.21	Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)	kg	-	20%	-	Ex	-	-	2.5%	18%
8549.29	Other	kg	-	20%	-	Ex	-	-	2.5%	18%
8549.31	Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)	kg	-	20%	-	Ex	-	-	2.5%	18%
8549.39	Other	kg	-	20%	-	Ex	-	-	2.5%	18%
8549.91	Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)	kg	-	20%	-	Ex	-	-	2.5%	18%
8549.99	Other	kg	-	20%	-	Ex	-	-	2.5%	18%

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

Frequently Asked Questions

What is the import duty on mobile phones in Sri Lanka?▾

Mobile phones and smartphones (HS 8517) typically carry 0–10% Customs Import Duty depending on the sub-heading. PAL and VAT apply on top. Some mobile phone imports require an ICL or TRCSL (Telecommunications Regulatory Commission) approval. Check the specific HS code for current rates and licence requirements.

What is the import duty on solar panels in Sri Lanka?▾

Solar photovoltaic panels carry 0% Customs Import Duty under Sri Lanka's renewable energy policy. VAT may still apply. Associated equipment (inverters, charge controllers, batteries) are classified under separate HS codes and may carry different rates. Always check the specific code for the component you are importing.

What is the import duty on laptops and computers in Sri Lanka?▾

Laptops, desktop computers and tablet computers typically carry 0% Customs Import Duty as ICT goods. However, SSCL (2.5%) and VAT (18%) still apply, making the effective landed cost approximately 20% above CIF. Peripherals and accessories carry separate rates.