What is the import duty on Other, of a power not exceeding 25 W in Sri Lanka?

The import duty on Other, of a power not exceeding 25 W (HS 8539.22.20) in Sri Lanka is 20% 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

8539.22.20

Other, of a power not exceeding 25 W

Q: What is HS code 8539.22.20 in Sri Lanka?

HS code 8539.22.20 covers Other, of a power not exceeding 25 W under 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) of the Sri Lanka Customs National Imports Tariff Guide 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

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.

Updated 12 April 2026 · 2026 Sri Lanka Customs Tariff

Customs Duty

20%

PAL

Excise

VAT

18%

HS code 8539.22.20 covers other, of a power not exceeding 25 w under 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) of the Sri Lanka Customs National Imports Tariff Guide 2026 edition. Calculate the full import duty →

Calculate your duties

CIF Value

Origin Country

Exchange Rate

1 USD = 1.0000 LKR(customs)

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Qty (units)required for specific duties

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All rates

General Duty (CID)	20%
PAL (General)	5%
PAL (SAFTA)	6%
Cess	10% or Rs.40/= per unit
Excise / SPD	Exempt
SCL	Exempt
SSCL	2.5%
VAT	18%

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