What is the import duty on Other in Sri Lanka?

The import duty on Other (HS 1301.90.90) in Sri Lanka is Free Customs Duty plus 18% VAT, and may include PAL, CESS, Excise duty, SSCL and SCL. Use the duty calculator on this page for a full breakdown based on your CIF value.

Sri Lanka HS Code

1301.90.90

Other

Q: What is HS code 1301.90.90 in Sri Lanka?

HS code 1301.90.90 covers Other under Chapter 13 (Lac; gums, resins and other vegetable saps and extracts) of the Sri Lanka Customs National Imports Tariff Guide 2026.

Chapter 13 · Lac; gums, resins and other vegetable saps and extracts

13.01Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams).

Updated 16 May 2026 · 2026 Sri Lanka Customs Tariff

Calculate your duties

Value of your goods (CIF)

Cost + insurance + freight — the total landed value you paid for the shipment.

Exchange Rate

1 USD = 1.0000 LKR(customs)

Origin Country

Your full 7-layer duty breakdown will appear here.

HS code 1301.90.90 covers other under Chapter 13 (Lac; gums, resins and other vegetable saps and extracts) of the Sri Lanka Customs National Imports Tariff Guide 2026 edition.

All rates

General Duty (CID)	Free
PAL (General)	10%
PAL (SAFTA)	6%
Cess	Exempt
Excise / SPD	Exempt
SCL	Exempt
SSCL	2.5%
VAT	18%

Spot an issue with this HS code?

Let us know if rates look wrong - we review every flagged item.

Preferential / FTA rates

Agreement	Duty Rate
India (ISFTA)	Free
Pakistan (PSFTA)	Free
Singapore FTA	Free