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The CRD Tariff Schedule consists of about 9,500 HS line items with brief descriptions. Many of the HS codes are hyperlinked to the most important, but not all, acts and regulations applicable to the HS items. Acts and regulations include Import Control License; Sri Lanka Standard Institute; Food & Drug, Import License; Cosmetics, Devices and Drugs Act; Animal Quarantine.
The CRD tariff calculator estimates the combined total of eight taxes on the 9,500 HS items (typically all eight taxes do not apply to all HS items). The taxes are ad-valorem (a percent of CIF value) or there is a mixture of ad-valorem and specific taxes (a specific Rupee amount per unit).
How to conduct a search
(1) If the HS code in known, enter the HS code in the ‘Search’ window and click on ‘search’.
(2)If the HS code is not known, initiate a search by typing a description of the import item, e.g., ‘soap’. Select the item from the several HS items given and follow from step 1(b) above.
(3) To initiate a search by any criterion, select the criterion from ‘Any Field’ or ‘Contains’ in Search options, then press ‘Search’ button, e.g., Search for Excise Duty; equals; 10, then click on can ‘Search’). Select the item from the several HS items given and follow from step 1(b) above. You may also select ‘Advance Search’ for in-depth searches and analysis.
How to estimate the total tax
(1) If all the taxes are ad-valorem: (a) enter the HS code in the ‘Search’ window and click on ‘search’; (b) select ‘click’ in the calculator column; (c) enter total CIF value in the pop up window and in the case of specific tax, enter the trade quantity as well; (d) click on ‘calculate’.
To estimate the total tax using a preferential rate, take the preferential rate in the HS Schedule and substitute it for the regular duty rate in the calculator.
(2) If one or more of the taxes is specific: (a) Manually convert the specific tax rate into an ad-valorem rate. The conversion is done by dividing the Rupee amount of the specific tax per unit by the CIF value (in Rupees) per unit. (c) Insert the estimated tax rate into the appropriate space in the 'Duty Rate %' column of the Tax Calculator.
(3)If one or more of the eight taxes require choosing the higher tax rate of either an ad-valorem or a specific tax: (a) Insert the CIF Value in Rupees. (b) Manually convert the specific tax rate into an ad-valorem rate. This conversion can be done by dividing the Rupee amount of the specific tax per unit by the CIF value (in Rupees) per unit. Thereafter, compare the converted rate with the ad-valorem rate, and select the higher tax rate. (c) Insert the estimated tax rate in the appropriate space in the 'Duty Rate %' column of the Tax Calculator. (d) Run the Calculator by selecting the ‘Calculate’ button to arrive at the Total Tax Rate and the Total Tax Value of the selected trade item
Note that tax rates, types of taxes and formulae may change over time or may not yet be incorporated into the total tax calculator. Also note that Sri Lanka Customs is the authority in determining HS classifications.
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The Sri Lanka Customs Regulation Database and the Tariff Calculator were constructed in a partnership between Sri Lanka Customs and the U. S. Agency for International Development | |
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