What is the import duty on medical devices in Sri Lanka?

Medical devices and surgical instruments under Chapter 90 generally carry 0–10% Customs Import Duty. SSCL (2.5%) and VAT (18%) still apply. BOI-approved healthcare projects can access duty-free imports of specified medical equipment.

Do medical equipment imports require an ICL licence?

Many medical devices require an Import Control Licence (ICL) from the National Medicines Regulatory Authority (NMRA) or certification from SLSI. Diagnostic equipment, in-vitro diagnostics and some laboratory instruments have mandatory pre-import registration requirements. Check the ICL/SLSI column on the specific HS code page.

Do Indian-origin medical instruments qualify for ISFTA rates?

Many medical instruments and diagnostic equipment sourced from India qualify for 0% Customs Duty under ISFTA. This can represent a significant saving given the value of medical capital equipment. A Certificate of Origin (Form ISL) from the Indian supplier is required. Check the IN rate column on the specific HS code page.

Chapter 90 - Optical: Sri Lanka HS Codes 2026

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
9001.10	Optical fibres, optical fibre bundles and cables	kg	-	Free	-	10%	-	-	2.5%	18%
9001.20	Sheets and plates of polarising material	kg	-	Free	-	-	-	-	2.5%	18%
9001.30	Contact lenses	u	-	Free	-	10%	-	-	2.5%	18%
9001.40	Spectacle lenses of glass	u	-	20%	5%	10%	-	-	2.5%	18%
9001.50	Spectacle lenses of other materials :	-	-	-	-	-	-	-	-	-
9001.50.10	Un-worked (blanks)	u	-	Free	-	10%	-	-	2.5%	18%
9001.50.90	Worked	u	-	20% or Rs.100/= per pair	5% or Rs.20/= per pair	10%	-	-	2.5%	18%
9001.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
9002.11	For cameras, projectors or photographic enlargers of reducers	kg	-	Free	-	10%	-	-	2.5%	18%
9002.19	other	kg	-	10%	-	10%	-	-	2.5%	18%
9002.20	Filters	kg	-	Free	-	10%	-	-	2.5%	18%
9002.90	Other	kg	-	10%	-	-	-	-	2.5%	18%
9003.11	Of plastics	u	-	20%	5%	10%	-	-	2.5%	18%
9003.19	Of other materials :	-	-	-	-	-	-	-	-	-
9003.19.10	Frames for spectacles, mainly of metal	u	-	20% or Rs.100/= per pair	-	10%	-	-	2.5%	18%
9003.19.90	Other	u	-	20%	5%	10%	-	-	2.5%	18%
9003.90	Parts :	-	-	-	-	-	-	-	-	-
9003.90.10	Hinges and re-enforcing wire arms	kg	-	Free	-	-	-	-	2.5%	18%
9003.90.90	Other	kg	-	Free	-	-	-	-	2.5%	18%
9004.10	Sunglasses	u	-	30%	-	-	-	-	2.5%	18%
9004.90	Other	u	-	Free	-	-	-	-	2.5%	18%
9005.10	Binoculars	u	-	10%	-	10%	-	-	2.5%	18%
9005.80	Other instruments	u	-	Free	-	10%	-	-	2.5%	18%
9005.90	Parts and accessories (including mountings)	kg	-	Free	-	-	-	-	2.5%	18%
9006.30	Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes	u	-	Free	-	-	-	-	2.5%	18%
9006.40	Instant print cameras	u	-	Free	-	-	-	-	2.5%	18%
9006.53	For roll film of a width of 35 mm	-	-	-	-	-	-	-	-	-
9006.53.10	Cameras of a kind used for recording documents on microfilm, microfiche or other microforms	u	-	Free	-	-	-	-	2.5%	18%
9006.53.20	Other used single-used cameras	u	-	Free	-	-	-	-	2.5%	18%
9006.53.90	Other	u	-	Free	-	-	-	-	2.5%	18%
9006.59	Other :	-	-	-	-	-	-	-	-	-
9006.59.10	Cameras of a kind used for recording documents on microfilm, microfiche or other microforms	u	-	Free	-	-	-	-	2.5%	18%
9006.59.90	Other	u	-	Free	-	-	-	-	2.5%	18%
9006.61	Discharge lamp ("electronic") flashlight apparatus	u	-	10%	-	-	-	-	2.5%	18%
9006.69	Other	u	-	10%	-	-	-	-	2.5%	18%
9006.91	For cameras	kg	-	10%	-	10%	-	-	2.5%	18%
9006.99	Other	kg	-	10%	-	-	-	-	2.5%	18%
9007.10	Cameras:	-	-	-	-	-	-	-	-	-
9007.10.10	For film of less than 16 mm width or for double-8 mm film	u	-	10%	-	-	-	-	2.5%	18%
9007.10.90	Other	u	-	Free	-	-	-	-	2.5%	18%
9007.20	Projectors :	-	-	-	-	-	-	-	-	-
9007.20.10	For film of less than 16 mm width	u	-	10%	-	-	-	-	2.5%	18%
9007.20.90	Other	u	-	Free	-	10%	-	-	2.5%	18%
9007.91	For cameras	kg	-	Free	-	10%	-	-	2.5%	18%
9007.92	For projectors	kg	-	Free	-	10%	-	-	2.5%	18%
9008.50	Projectors, enlargers and reducers	u	-	Free	-	10%	-	-	2.5%	18%
9008.90	Parts and accessories	kg	-	Free	-	-	-	-	2.5%	18%
9010.10	Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed films to rolls of photographic paper	u	-	Free	-	10%	-	-	2.5%	18%
9010.50	Other, apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes :	-	-	-	-	-	-	-	-	-
9010.50.10	Apparatus and equipment for cinematographic laboratories	u	-	Free	-	10%	-	-	2.5%	18%
9010.50.90	Other	u	-	Free	-	10%	-	-	2.5%	18%
9010.60	Projection screens	u	-	Free	-	10%	-	-	2.5%	18%
9010.90	Parts and accessories	kg	-	Free	-	10%	-	-	2.5%	18%
9011.10	Stereoscopic microscopes	u	-	Free	-	10%	-	-	2.5%	18%
9011.20	Other microscopes, for photomicrography, cinephotomicrography or microprojection	u	-	Free	-	10%	-	-	2.5%	18%
9011.80	Other microscopes	u	-	Free	-	10%	-	-	2.5%	18%
9011.90	Parts and accessories	kg	-	Free	-	10%	-	-	2.5%	18%
9012.10	Microscopes other than optical microscopes; diffraction apparatus	u	-	Free	-	-	-	-	2.5%	18%
9012.90	Parts and accessories	kg	-	Free	-	-	-	-	2.5%	18%
9013.10	Telescopic sights for fittings to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chaptr or Section XVI	u	-	Free	-	-	-	-	2.5%	18%
9013.20	Lasers, other than laser diodes	u	-	Free	-	10%	-	-	2.5%	18%
9013.80	Other devices, appliances and instruments	u	-	Free	-	10%	-	-	2.5%	18%
9013.90	Parts and accessories	kg	-	Free	-	10%	-	-	2.5%	18%
9014.10	Direction finding compasses	u	-	Free	-	10%	-	-	2.5%	18%
9014.20	Instruments and appliances for aeronautical or space navigation (other than compasses)	u	-	Free	-	10%	-	-	2.5%	18%
9014.80	Other instruments and appliances	u	-	Free	-	10%	-	-	2.5%	18%
9014.90	Parts and accessories	kg	-	Free	-	10%	-	-	2.5%	18%
9015.10	Rangefinders	u	-	Free	-	10%	-	-	2.5%	18%
9015.20	Theodolites and tachymeters (tacheometers)	u	-	Free	-	10%	-	-	2.5%	18%
9015.30	Levels	u	-	Free	-	10%	-	-	2.5%	18%
9015.40	Photogrammetrical surveying instruments and appliances	kg	-	Free	-	10%	-	-	2.5%	18%
9015.80	Other instruments and appliances	u	-	Free	-	10%	-	-	2.5%	18%
9015.90	Parts and accessories	kg	-	Free	-	10%	-	-	2.5%	18%
9016.00	Balances of a sensitivity of 5 cg or better, with or without weights.	kg	-	Free	-	10%	-	-	2.5%	18%
9017.10	Drafting tables and machines, whether or not automatic	u	-	Free	-	-	-	-	2.5%	18%
9017.20	Other drawing, marking-out or mathematical calculating instruments:	-	-	-	-	-	-	-	-	-
9017.20.10	Protractors (radius 10 cm and below)	u	-	20%	5%	-	-	-	2.5%	18%
9017.20.20	Rulers 30 cm and below	u	-	20%	5%	10%	-	-	2.5%	18%
9017.20.30	Triangular set squares shortest side 17.5 cm or below	u	-	20%	5%	-	-	-	2.5%	18%
9017.20.40	Dividers and compasses	u	-	20%	5%	10%	-	-	2.5%	18%
9017.20.50	Sets of mathematical instruments used by school children, with a ruler not exceeding 15 cm packed in metal or plastic	u	-	20%	5%	10%	-	-	2.5%	18%
9017.20.90	Other	u	-	Free	-	10%	-	-	2.5%	18%
9017.30	Micrometers, callipers and gauges	u	-	Free	-	-	-	-	2.5%	18%
9017.80	Other instruments (+)	u	-	Free	-	10%	-	-	2.5%	18%
9017.90	Parts and accessories	kg	-	Free	-	10%	-	-	2.5%	18%
9018.11	Electro-cardiographs	u	-	Free	-	10%	-	-	2.5%	18%
9018.12	Ultrasonic scanning apparatus	u	-	Free	-	10%	-	-	2.5%	18%
9018.13	Magnetic resonance imaging apparatus	u	-	Free	-	10%	-	-	2.5%	18%
9018.14	Scintigraphic apparatus	u	-	Free	-	10%	-	-	2.5%	18%
9018.19	Other	u	-	Free	-	10%	-	-	2.5%	18%
9018.20	Ultra-violet or infra-red ray apparatus	kg	-	Free	-	10%	-	-	2.5%	18%
9018.31	Syringes, with or without needles	u	-	Free	-	10%	-	-	2.5%	18%
9018.32	Tubular metal needles and needles for sutures	-	-	-	-	-	-	-	-	-
9018.32.10	Attached with sterile surgical suture materials	kg	-	Free	-	10%	-	-	2.5%	18%
9018.32.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
9018.39	Other	u	-	Free	-	10%	-	-	2.5%	18%
9018.41	Dental drill engines, whether or not combined on a single base with other dental equipment	kg	-	Free	-	10%	-	-	2.5%	18%
9018.49	Other	u	-	Free	-	10%	-	-	2.5%	18%
9018.50	Other ophthalmic instruments and appliances	kg	-	Free	-	10%	-	-	2.5%	18%
9018.90	Other instruments and appliances	u	-	Free	-	10%	-	-	2.5%	18%
9019.10	Mechano-therapy appliances; massage apparatus, psychological aptitude-testing apparatus	kg	-	Free	-	10%	-	-	2.5%	18%
9019.20	Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus	kg	-	Free	-	10%	-	-	2.5%	18%
9020.00	Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters.	kg	-	Free	-	10%	-	-	2.5%	18%
9021.10	Orthopaedic or fracture appliances	kg	-	Free	-	-	-	-	-	-
9021.21	Artificial teeth	kg	-	Free	-	-	-	-	-	-
9021.29	Other	kg	-	Free	-	-	-	-	-	-
9021.31	Artificial joints	kg	-	Free	-	-	-	-	-	-
9021.39	Other	kg	-	Free	-	-	-	-	-	-
9021.40	Hearing aids, excluding parts and accessories	u	-	Free	-	-	-	-	-	-
9021.50	Pacemakers for stimulating heart muscles, excluding parts and accessories	u	-	Free	-	-	-	-	-	-
9021.90	Other	kg	-	Free	-	-	-	-	-	-
9022.12	Computed tomography apparatus	u	-	Free	-	10%	-	-	2.5%	18%
9022.13	Other, for dental uses	u	-	Free	-	10%	-	-	2.5%	18%
9022.14	Other, for medical, surgical, or veterinary uses	u	-	Free	-	10%	-	-	2.5%	18%
9022.19	For other uses	u	-	Free	-	-	-	-	2.5%	18%
9022.21	For medical, surgical, dental or veterinary uses	u	-	Free	-	10%	-	-	2.5%	18%
9022.29	For other uses	u	-	Free	-	10%	-	-	2.5%	18%
9022.30	X-ray tubes	u	-	Free	-	10%	-	-	2.5%	18%
9022.90	Other, including parts and accessories	kg	-	Free	-	10%	-	-	2.5%	18%
9023.00	Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses.	kg	-	Free	-	5%	-	-	2.5%	18%
9024.10	Machines and appliances for testing metals	u	-	Free	-	10%	-	-	2.5%	18%
9024.80	Other machines and appliances	u	-	Free	-	10%	-	-	2.5%	18%
9024.90	Parts and accessories	kg	-	Free	-	10%	-	-	2.5%	18%
9025.11	Liquid-filled, for direct reading	u	-	Free	-	10%	-	-	2.5%	18%
9025.19	Other	u	-	Free	-	10%	-	-	2.5%	18%
9025.80	Other instruments :	-	-	-	-	-	-	-	-	-
9025.80.10	Instruments for testing of milk	u	-	Free	-	10%	-	-	2.5%	18%
9025.80.90	Other	u	-	Free	-	10%	-	-	2.5%	18%
9025.90	Parts and accessories	kg	-	Free	-	10%	-	-	2.5%	18%
9026.10	For measuring or checking the flow or level of liquids	u	-	Free	-	10%	-	-	2.5%	18%
9026.20	For measuring or checking pressure	u	-	Free	-	10%	-	-	2.5%	18%
9026.80	Other instruments or apparatus	u	-	Free	-	10%	-	-	2.5%	18%
9026.90	Parts and accessories	kg	-	Free	-	10%	-	-	2.5%	18%
9027.10	Gas or smoke analysis apparatus	u	-	Free	-	10%	-	-	2.5%	18%
9027.20	Chromatographs and electrophoresis instruments	u	-	Free	-	10%	-	-	2.5%	18%
9027.30	Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible,IR)	u	-	Free	-	10%	-	-	2.5%	18%
9027.50	Other instruments and apparatus using optical radiation (UV, visible, IR)	u	-	Free	-	10%	-	-	2.5%	18%
9027.81	Mass spectrometers	u	-	Free	-	-	-	-	2.5%	18%
9027.89	Other	u	-	Free	-	-	-	-	2.5%	18%
9027.90	Microtomes; parts and accessories	kg	-	Free	-	10%	-	-	2.5%	18%
9028.10	Gas meters	u	-	Free	-	10%	-	-	2.5%	18%
9028.20	Liquid meters	u	-	Free	-	10%	-	-	2.5%	18%
9028.30	Electricity meters	u	-	Free	-	10%	-	-	2.5%	18%
9028.90	Parts and accessories	kg	-	Free	-	10%	-	-	2.5%	18%
9029.10	Revolution counters, production counters, taximeters, mileometers, pedometers and the like:	-	-	-	-	-	-	-	-	-
9029.10.10	Taximeters	u	-	Free	-	10%	-	-	2.5%	18%
9029.10.90	Other	u	-	Free	-	10%	-	-	2.5%	18%
9029.20	Speed indicators and tachometers; stroboscopes	u	-	Free	-	5%	-	-	2.5%	18%
9029.90	Parts and accessories	kg	-	Free	-	10%	-	-	2.5%	18%
9030.10	Instruments and apparatus for measuring or detecting ionising radiations	u	-	Free	-	10%	-	-	2.5%	18%
9030.20	Oscilloscopes and oscillographs	u	-	Free	-	-	-	-	2.5%	18%
9030.31	Multimeters without a recording device	u	-	Free	-	5%	-	-	2.5%	18%
9030.32	Multimeters with a recording device	u	-	Free	-	10%	-	-	2.5%	18%
9030.33	Other, without a recording device	u	-	Free	-	5%	-	-	2.5%	18%
9030.39	Other, with a recording device	u	-	Free	-	5%	-	-	2.5%	18%
9030.40	Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)	u	-	Free	-	10%	-	-	2.5%	18%
9030.82	For measuring or checking semiconductor wafers or devices (including integrated circuits)	u	-	Free	-	10%	-	-	2.5%	18%
9030.84	Other, with a recording device	u	-	Free	-	10%	-	-	2.5%	18%
9030.89	Other	u	-	Free	-	5%	-	-	2.5%	18%
9030.90	Parts and accessories	kg	-	Free	-	10%	-	-	2.5%	18%
9031.10	Machines for balancing mechanical parts	u	-	Free	-	10%	-	-	2.5%	18%
9031.20	Test benches	u	-	Free	-	10%	-	-	2.5%	18%
9031.41	For inspecting semiconductor wafers or devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (including integrated circuits)	u	-	Free	-	-	-	-	2.5%	18%
9031.49	Other	u	-	Free	-	10%	-	-	2.5%	18%
9031.80	Other instruments, appliances and machines	u	-	Free	-	-	-	-	2.5%	18%
9031.90	Parts and accessories	kg	-	Free	-	10%	-	-	2.5%	18%
9032.10	Thermostats	u	-	Free	-	5%	-	-	2.5%	18%
9032.20	Manostats	u	-	Free	-	5%	-	-	2.5%	18%
9032.81	Hydraulic or pneumatic	u	-	Free	-	5%	-	-	2.5%	18%
9032.89	Other :	-	-	-	-	-	-	-	-	-
9032.89.10	Apparatus for regulating the charging of accumulators using direct current generated from solar energy, and for distributing direct current [“Charge Controllers” and the like]	u	-	Free	-	-	-	-	-	18%
9032.89.90	Other	u	-	Free	-	10%	-	-	2.5%	18%
9032.90	Parts and accessories	kg	-	Free	-	5%	-	-	2.5%	18%
9033.00	Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90.	kg	-	Free	-	5%	-	-	2.5%	18%

9001.10

Optical fibres, optical fibre bundles and cables

kg

-

Free

-

10%

-

2.5%

18%

9001.20

Sheets and plates of polarising material

kg

-

Free

-

2.5%

18%

9001.30

Contact lenses

u

-

Free

-

10%

-

2.5%

18%

9001.40

Spectacle lenses of glass

u

-

20%

5%

10%

-

2.5%

18%

9001.50

Spectacle lenses of other materials :

-

9001.50.10

Un-worked (blanks)

u

-

Free

-

10%

-

2.5%

18%

9001.50.90

Worked

u

-

20% or Rs.100/= per pair

5% or Rs.20/= per pair

10%

-

2.5%

18%

9001.90

Other

kg

-

Free

-

10%

-

2.5%

18%

9002.11

For cameras, projectors or photographic enlargers of reducers

kg

-

Free

-

10%

-

2.5%

18%

9002.19

other

kg

-

10%

-

10%

-

2.5%

18%

9002.20

Filters

kg

-

Free

-

10%

-

2.5%

18%

9002.90

Other

kg

-

10%

-

2.5%

18%

9003.11

Of plastics

u

-

20%

5%

10%

-

2.5%

18%

9003.19

Of other materials :

-

9003.19.10

Frames for spectacles, mainly of metal

u

-

20% or Rs.100/= per pair

-

10%

-

2.5%

18%

9003.19.90

Other

u

-

20%

5%

10%

-

2.5%

18%

9003.90

Parts :

-

9003.90.10

Hinges and re-enforcing wire arms

kg

-

Free

-

2.5%

18%

9003.90.90

Other

kg

-

Free

-

2.5%

18%

9004.10

Sunglasses

u

-

30%

-

2.5%

18%

9004.90

Other

u

-

Free

-

2.5%

18%

9005.10

Binoculars

u

-

10%

-

10%

-

2.5%

18%

9005.80

Other instruments

u

-

Free

-

10%

-

2.5%

18%

9005.90

Parts and accessories (including mountings)

kg

-

Free

-

2.5%

18%

9006.30

Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes

u

-

Free

-

2.5%

18%

9006.40

Instant print cameras

u

-

Free

-

2.5%

18%

9006.53

For roll film of a width of 35 mm

-

9006.53.10

Cameras of a kind used for recording documents on microfilm, microfiche or other microforms

u

-

Free

-

2.5%

18%

9006.53.20

Other used single-used cameras

u

-

Free

-

2.5%

18%

9006.53.90

Other

u

-

Free

-

2.5%

18%

9006.59

Other :

-

9006.59.10

Cameras of a kind used for recording documents on microfilm, microfiche or other microforms

u

-

Free

-

2.5%

18%

9006.59.90

Other

u

-

Free

-

2.5%

18%

9006.61

Discharge lamp ("electronic") flashlight apparatus

u

-

10%

-

2.5%

18%

9006.69

Other

u

-

10%

-

2.5%

18%

9006.91

For cameras

kg

-

10%

-

10%

-

2.5%

18%

9006.99

Other

kg

-

10%

-

2.5%

18%

9007.10

Cameras:

-

9007.10.10

For film of less than 16 mm width or for double-8 mm film

u

-

10%

-

2.5%

18%

9007.10.90

Other

u

-

Free

-

2.5%

18%

9007.20

Projectors :

-

9007.20.10

For film of less than 16 mm width

u

-

10%

-

2.5%

18%

9007.20.90

Other

u

-

Free

-

10%

-

2.5%

18%

9007.91

For cameras

kg

-

Free

-

10%

-

2.5%

18%

9007.92

For projectors

kg

-

Free

-

10%

-

2.5%

18%

9008.50

Projectors, enlargers and reducers

u

-

Free

-

10%

-

2.5%

18%

9008.90

Parts and accessories

kg

-

Free

-

2.5%

18%

9010.10

Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed films to rolls of photographic paper

u

-

Free

-

10%

-

2.5%

18%

9010.50

Other, apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes :

-

9010.50.10

Apparatus and equipment for cinematographic laboratories

u

-

Free

-

10%

-

2.5%

18%

9010.50.90

Other

u

-

Free

-

10%

-

2.5%

18%

9010.60

Projection screens

u

-

Free

-

10%

-

2.5%

18%

9010.90

Parts and accessories

kg

-

Free

-

10%

-

2.5%

18%

9011.10

Stereoscopic microscopes

u

-

Free

-

10%

-

2.5%

18%

9011.20

Other microscopes, for photomicrography, cinephotomicrography or microprojection

u

-

Free

-

10%

-

2.5%

18%

9011.80

Other microscopes

u

-

Free

-

10%

-

2.5%

18%

9011.90

Parts and accessories

kg

-

Free

-

10%

-

2.5%

18%

9012.10

Microscopes other than optical microscopes; diffraction apparatus

u

-

Free

-

2.5%

18%

9012.90

Parts and accessories

kg

-

Free

-

2.5%

18%

9013.10

Telescopic sights for fittings to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chaptr or Section XVI

u

-

Free

-

2.5%

18%

9013.20

Lasers, other than laser diodes

u

-

Free

-

10%

-

2.5%

18%

9013.80

Other devices, appliances and instruments

u

-

Free

-

10%

-

2.5%

18%

9013.90

Parts and accessories

kg

-

Free

-

10%

-

2.5%

18%

9014.10

Direction finding compasses

u

-

Free

-

10%

-

2.5%

18%

9014.20

Instruments and appliances for aeronautical or space navigation (other than compasses)

u

-

Free

-

10%

-

2.5%

18%

9014.80

Other instruments and appliances

u

-

Free

-

10%

-

2.5%

18%

9014.90

Parts and accessories

kg

-

Free

-

10%

-

2.5%

18%

9015.10

Rangefinders

u

-

Free

-

10%

-

2.5%

18%

9015.20

Theodolites and tachymeters (tacheometers)

u

-

Free

-

10%

-

2.5%

18%

9015.30

Levels

u

-

Free

-

10%

-

2.5%

18%

9015.40

Photogrammetrical surveying instruments and appliances

kg

-

Free

-

10%

-

2.5%

18%

9015.80

Other instruments and appliances

u

-

Free

-

10%

-

2.5%

18%

9015.90

Parts and accessories

kg

-

Free

-

10%

-

2.5%

18%

9016.00

Balances of a sensitivity of 5 cg or better, with or without weights.

kg

-

Free

-

10%

-

2.5%

18%

9017.10

Drafting tables and machines, whether or not automatic

u

-

Free

-

2.5%

18%

9017.20

Other drawing, marking-out or mathematical calculating instruments:

-

9017.20.10

Protractors (radius 10 cm and below)

u

-

20%

5%

-

2.5%

18%

9017.20.20

Rulers 30 cm and below

u

-

20%

5%

10%

-

2.5%

18%

9017.20.30

Triangular set squares shortest side 17.5 cm or below

u

-

20%

5%

-

2.5%

18%

9017.20.40

Dividers and compasses

u

-

20%

5%

10%

-

2.5%

18%

9017.20.50

Sets of mathematical instruments used by school children, with a ruler not exceeding 15 cm packed in metal or plastic

u

-

20%

5%

10%

-

2.5%

18%

9017.20.90

Other

u

-

Free

-

10%

-

2.5%

18%

9017.30

Micrometers, callipers and gauges

u

-

Free

-

2.5%

18%

9017.80

Other instruments (+)

u

-

Free

-

10%

-

2.5%

18%

9017.90

Parts and accessories

kg

-

Free

-

10%

-

2.5%

18%

9018.11

Electro-cardiographs

u

-

Free

-

10%

-

2.5%

18%

9018.12

Ultrasonic scanning apparatus

u

-

Free

-

10%

-

2.5%

18%

9018.13

Magnetic resonance imaging apparatus

u

-

Free

-

10%

-

2.5%

18%

9018.14

Scintigraphic apparatus

u

-

Free

-

10%

-

2.5%

18%

9018.19

Other

u

-

Free

-

10%

-

2.5%

18%

9018.20

Ultra-violet or infra-red ray apparatus

kg

-

Free

-

10%

-

2.5%

18%

9018.31

Syringes, with or without needles

u

-

Free

-

10%

-

2.5%

18%

9018.32

Tubular metal needles and needles for sutures

-

9018.32.10

Attached with sterile surgical suture materials

kg

-

Free

-

10%

-

2.5%

18%

9018.32.90

Other

kg

-

Free

-

10%

-

2.5%

18%

9018.39

Other

u

-

Free

-

10%

-

2.5%

18%

9018.41

Dental drill engines, whether or not combined on a single base with other dental equipment

kg

-

Free

-

10%

-

2.5%

18%

9018.49

Other

u

-

Free

-

10%

-

2.5%

18%

9018.50

Other ophthalmic instruments and appliances

kg

-

Free

-

10%

-

2.5%

18%

9018.90

Other instruments and appliances

u

-

Free

-

10%

-

2.5%

18%

9019.10

Mechano-therapy appliances; massage apparatus, psychological aptitude-testing apparatus

kg

-

Free

-

10%

-

2.5%

18%

9019.20

Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

kg

-

Free

-

10%

-

2.5%

18%

9020.00

Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters.

kg

-

Free

-

10%

-

2.5%

18%

9021.10

Orthopaedic or fracture appliances

kg

-

Free

-

9021.21

Artificial teeth

kg

-

Free

-

9021.29

Other

kg

-

Free

-

9021.31

Artificial joints

kg

-

Free

-

9021.39

Other

kg

-

Free

-

9021.40

Hearing aids, excluding parts and accessories

u

-

Free

-

9021.50

Pacemakers for stimulating heart muscles, excluding parts and accessories

u

-

Free

-

9021.90

Other

kg

-

Free

-

9022.12

Computed tomography apparatus

u

-

Free

-

10%

-

2.5%

18%

9022.13

Other, for dental uses

u

-

Free

-

10%

-

2.5%

18%

9022.14

Other, for medical, surgical, or veterinary uses

u

-

Free

-

10%

-

2.5%

18%

9022.19

For other uses

u

-

Free

-

2.5%

18%

9022.21

For medical, surgical, dental or veterinary uses

u

-

Free

-

10%

-

2.5%

18%

9022.29

For other uses

u

-

Free

-

10%

-

2.5%

18%

9022.30

X-ray tubes

u

-

Free

-

10%

-

2.5%

18%

9022.90

Other, including parts and accessories

kg

-

Free

-

10%

-

2.5%

18%

9023.00

Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses.

kg

-

Free

-

5%

-

2.5%

18%

9024.10

Machines and appliances for testing metals

u

-

Free

-

10%

-

2.5%

18%

9024.80

Other machines and appliances

u

-

Free

-

10%

-

2.5%

18%

9024.90

Parts and accessories

kg

-

Free

-

10%

-

2.5%

18%

9025.11

Liquid-filled, for direct reading

u

-

Free

-

10%

-

2.5%

18%

9025.19

Other

u

-

Free

-

10%

-

2.5%

18%

9025.80

Other instruments :

-

9025.80.10

Instruments for testing of milk

u

-

Free

-

10%

-

2.5%

18%

9025.80.90

Other

u

-

Free

-

10%

-

2.5%

18%

9025.90

Parts and accessories

kg

-

Free

-

10%

-

2.5%

18%

9026.10

For measuring or checking the flow or level of liquids

u

-

Free

-

10%

-

2.5%

18%

9026.20

For measuring or checking pressure

u

-

Free

-

10%

-

2.5%

18%

9026.80

Other instruments or apparatus

u

-

Free

-

10%

-

2.5%

18%

9026.90

Parts and accessories

kg

-

Free

-

10%

-

2.5%

18%

9027.10

Gas or smoke analysis apparatus

u

-

Free

-

10%

-

2.5%

18%

9027.20

Chromatographs and electrophoresis instruments

u

-

Free

-

10%

-

2.5%

18%

9027.30

Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible,IR)

u

-

Free

-

10%

-

2.5%

18%

9027.50

Other instruments and apparatus using optical radiation (UV, visible, IR)

u

-

Free

-

10%

-

2.5%

18%

9027.81

Mass spectrometers

u

-

Free

-

2.5%

18%

9027.89

Other

u

-

Free

-

2.5%

18%

9027.90

Microtomes; parts and accessories

kg

-

Free

-

10%

-

2.5%

18%

9028.10

Gas meters

u

-

Free

-

10%

-

2.5%

18%

9028.20

Liquid meters

u

-

Free

-

10%

-

2.5%

18%

9028.30

Electricity meters

u

-

Free

-

10%

-

2.5%

18%

9028.90

Parts and accessories

kg

-

Free

-

10%

-

2.5%

18%

9029.10

Revolution counters, production counters, taximeters, mileometers, pedometers and the like:

-

9029.10.10

Taximeters

u

-

Free

-

10%

-

2.5%

18%

9029.10.90

Other

u

-

Free

-

10%

-

2.5%

18%

9029.20

Speed indicators and tachometers; stroboscopes

u

-

Free

-

5%

-

2.5%

18%

9029.90

Parts and accessories

kg

-

Free

-

10%

-

2.5%

18%

9030.10

Instruments and apparatus for measuring or detecting ionising radiations

u

-

Free

-

10%

-

2.5%

18%

9030.20

Oscilloscopes and oscillographs

u

-

Free

-

2.5%

18%

9030.31

Multimeters without a recording device

u

-

Free

-

5%

-

2.5%

18%

9030.32

Multimeters with a recording device

u

-

Free

-

10%

-

2.5%

18%

9030.33

Other, without a recording device

u

-

Free

-

5%

-

2.5%

18%

9030.39

Other, with a recording device

u

-

Free

-

5%

-

2.5%

18%

9030.40

Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)

u

-

Free

-

10%

-

2.5%

18%

9030.82

For measuring or checking semiconductor wafers or devices (including integrated circuits)

u

-

Free

-

10%

-

2.5%

18%

9030.84

Other, with a recording device

u

-

Free

-

10%

-

2.5%

18%

9030.89

Other

u

-

Free

-

5%

-

2.5%

18%

9030.90

Parts and accessories

kg

-

Free

-

10%

-

2.5%

18%

9031.10

Machines for balancing mechanical parts

u

-

Free

-

10%

-

2.5%

18%

9031.20

Test benches

u

-

Free

-

10%

-

2.5%

18%

9031.41

For inspecting semiconductor wafers or devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (including integrated circuits)

u

-

Free

-

2.5%

18%

9031.49

Other

u

-

Free

-

10%

-

2.5%

18%

9031.80

Other instruments, appliances and machines

u

-

Free

-

2.5%

18%

9031.90

Parts and accessories

kg

-

Free

-

10%

-

2.5%

18%

9032.10

Thermostats

u

-

Free

-

5%

-

2.5%

18%

9032.20

Manostats

u

-

Free

-

5%

-

2.5%

18%

9032.81

Hydraulic or pneumatic

u

-

Free

-

5%

-

2.5%

18%

9032.89

Other :

-

9032.89.10

Apparatus for regulating the charging of accumulators using direct current generated from solar energy, and for distributing direct current [“Charge Controllers” and the like]

u

-

Free

-

18%

9032.89.90

Other

u

-

Free

-

10%

-

2.5%

18%

9032.90

Parts and accessories

kg

-

Free

-

5%

-

2.5%

18%

9033.00

Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90.

kg

-

Free

-

5%

-

2.5%

18%

Chapter 90 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof (Sri Lanka Customs 2026)

Frequently Asked Questions

Chapter 90 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof (Sri Lanka Customs 2026)

Frequently Asked Questions