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H.S code -The “Harmonized Commodity Description and Coding System” (known as the Harmonized System or the HS) is one of the most successful instruments developed by the World Customs Organization. It is a multipurpose goods nomenclature used by more than 200 countries as the basis for Customs tariffs and for the compilation of international trade statistics. The HS is a unique way of identifying and coding merchandise/commodities in order to facilitate international trade and Customs regulations and applications. The HS is also used for many other purposes such as trade policy, rules of origin, monitoring of controlled goods, internal taxes, freight tariffs, transport statistics, quota controls, and economic research analysis.
Schedule A - Schedule A of the Customs Ordinance being the “table of duties” is comprised of a list of commodities and groups of commodities, and rates of duties prescribed for each commodity or group of commodities. The said list of Commodities is in accordance with the HS, established by international convention, to which Sri Lanka is a signatory. The classification of the commodities in the nomenclature (determination of the appropriate HS code) shall be governed by the principle set out in the General rules for the interpretation of the Harmonized System (Please visit the next tab).
Internal Classification Advice - Commodity Classification Branch determines the appropriate HS codes for commodities Imported to or Exported from Sri Lanka. And they provide assistance to the Customs staff at various points in deciding the appropriate classification of commodities in the Table of Duties by applying the governing principles of the Harmonized Commodity Description and Coding System.
External Classification Advice - As a measure of facilitation to the trade, the Commodity Classification Branch issues Advance Classification Ruling for the commodities to be imported or exported. Importers/Exporters who desire to have the H.S code of any commodity that they intend to Import/Export, could make an application and obtain ruling from the Commodity Classification Division.
General Rules for the Interpretation of the Harmonized System
Classification of goods in the Nomenclature shall be governed by the following principles:
- The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions:
- (a) - Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.
- (b) - Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.
- When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
- (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials of substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
- (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
- (c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
- Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.
- In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein :
- (a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule does not, however, apply to containers which give the whole its essential character;
- (b) Subject to the provisions of Rule 5 (a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
- For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Commodity Description | HS Code | GIR Reference | Issue Date | |
---|---|---|---|---|
Rectangular mat, made out of rubber compound, coir and GI wire | 5705.00.00 | GIR 1 & 6 | 06.05.2021 | |
Granulated Dispersant Acrylic Polymer (Proionic acid homopolymer Sodium salt >=95.0 - 99.0%) | 3906.90.90 | GIR 1 & 6 | 11.05.2021 | |
Dimethicone Silicone Elastomer Blend(Raw materials for skin care & colour cosmetics) | 3910.00.00 | GIR 1 & 6 | 11.05.2021 | |
A powdered, non sterile, ambidextrous latex medical examination gloves | 4015.11.00 | GIR 1 & 6 | 11.05.2021 | |
Ice cube maker | 8418.69.90 | GIR 1 & 6 | 19.05.2021 | |
Fry Ice maker | 8418.89.90 | GIR 1 & 6 | 07.05.2021 | |
A throat lozenge(sugar free and of blackcurrant flavour) | 2106.90.99 | GIR 1 & 6 | 19.05.2021 | |
Oily Vitamin premix with corn oil as diluent | 2936.21.00 | GIR 1 & 6 | 07.05.2021 | |
Outdoor security robot (SMP S5.2) | 8531.10.00 | GIR 1, 3(a) & 6 | 17.05.2021 | |
Disinfectant tablets which made up of Sodium Dichloroisocyanurate (NaDCC) | 3808.94.90 | GIR 1 & 6 | 17.05.2021 | |
Termite attractant designed to attract termites to in-ground termite bait stations,composed of corn oil & cereals. | 3808.91.90 | GIR 1 & 6 | 19.05.2021 | |
Test kit of immunological assy designed for in vitro diagnostic in human serum or heparinized plasma | 3002.15.00 | GIR 1 & 6 | 17.05.2021 | |
Thermoplastic Road Marking Material (White/Yellow). Petrolieum resin blended with filler and additives | 3824.99.20 | GIR 1 & 6 | 22.04.2021 | |
Drop on Glass Beads (To be mixed with Road Marking Paints) | 7018.20.00 | GIR 1 & 6 | 27.04.2021 | |
Loose Leaf Binder (Common Name: Box File) | 4820.30.00 | GIR 1 & 6 | 06.04.2021 | |
Bread Crumbs | 1901.90.99 | GIR 1 & 6 | 22.04.2021 | |
Solar Animal Repeller (Using Sound) | 8531.10.00 | GIR 1 & 6 | 19.04.2021 | |
Non-Dairy Creamer(Lautan Krimer) | 2106.90.92 | GIR 1 & 6 | 28.04.2021 | |
Aluminium Alloy Glove Mould | 8480.79.00 | GIR 1 & 6 | 28.04.2021 | |
Terraa+ Hydrocarbon Reducer (Containing Microorganisms) | 3002.90.90 | GIR 1 & 6 | 29.04.2021 | |
PET Sheets (Laminating Sheets) | 3920.62.10 | GIR 1 & 6 | 29.04.2021 | |
Solvent for Lacquer and Lacquer Thinner (Mixuture of Alcohol) | 3814.00.90 | GIR 1 & 6 | 22.04.2021 | |
Raw Material in Printing Ink/Lacquer | 3814.00.90 | GIR 1 & 6 | 22.04.2021 | |
Protection Coverall (Made out from Non-Woven Synthetic Fabric) | 6210.10.00 | GIR 1 & 6 | 01.04.2021 | |
Jute Fibre Embedded Rubber Sheet | 4008.11.00 | GIR 1 & 6 | 19.04.2021 | |
Coir Log | 5305.00.12 | GIR 1 & 6 | 29.04.2021 | |
High strenth ure fish oil capsule | 1504.20.00 | GIR 1 & 6 | 27.04.2021 | |
High Pressure Laminates (HPL) (Combined with Resin) | 3921.90.90 | GIR 1 & 6 | 06.04.2021 | |
Vacuum Blood Collecting Tube | 9018.39.00 | GIR 1 | 05.04.2021 | |
Tile Adhesive | 3214.90.90 | GIR 1 & 6 | 06.04.2021 | |
Bath Bench | 9401.79.90 | GIR 1 & 6 | 09.04.2021 | |
Bedside Folding Steel Commode | 9402.90.90 | GIR 1 & 6 | 05.04.2021 | |
Girls' Frock Only | 6104.43.00 | GIR 1 & 6 | 22.04.2021 | |
An immunological assay designed for in vitro diagnostic use for the quantitative measurement of follicle- stimulating hormone (FSH) in human serum or heparinized plasma. | 3002.15.00 | GIR 1 & 6 | 15.03.2021 | |
"Disc Mill" use for grain grinding. | 8437.80.00 | GIR 1 & 6 | 16.03.2021 | |
Walking frame/ Auxiliary walker. | 9021.10.00 | GIR 1 & 6 | 15.03.2021 | |
Walking stick/Walking cane. | 6602.00.90 | GIR 1 & 6 | 08.03.2021 | |
Quad Cane(Forearm Crutcher). | 6602.00.90 | GIR 1 & 6 | 15.03.2021 | |
Cabrbonated sweetened beverage with green tea as main ingredient with Different Flavours. | 2202.99.10 | GIR 1 & 6 | 15.03.2021 | |
Cabrbonated sweetened beverage with green tea as main ingredient with Different Flavours. | 2202.99.10 | GIR 1 & 6 | 15.03.2021 | |
Cabrbonated sweetened beverage with green tea as main ingredient with Different Flavours. | 2202.99.10 | GIR 1 & 6 | 15.03.2021 | |
Immune tea which made by fine blend of 14 hela osu plus Ceylon pure black tea, which helps to boost immunity. | 2106.90.42 | GIR 1 & 6 | 25.03.2021 | |
Boot Wiper for cleaning the bottom and sides of shoes which is made out of coir/rubber/wooden parts. | 9603.90.90 | GIR 1 & 6 | 18.03.2021 | |
Wired Coir Scraper Mat | 9603.90.90 | GIR 1 & 6 | 30.03.2021 | |
COIR PILLOW.( Coir fibre packed in coir net casing). | 6307.90.00 | GIR 1 & 6 | 29.03.2021 | |
COIR TAPE ( Coir yarn netting with jute cloth backing stiched together in roll form). | 5311.00.10 | GIR 1 & 6 | 29.03.2021 | |
Straw erosion control blanket (95% straw fibre 5% Jute fibre). | 4601.29.00 | GIR 1 & 6 | 29.03.2021 | |
Oat Flakes - Breakfast Cereal (mixture of Oats, Vitamines, Iron ,salt etc.) | 1904.10.00 | GIR 1 & 6 | 25.03.2021 | |
Retail Compressed Coco Pith Blocks | 1404.90.93 | GIR 1 & 6 | 23.03.2021 | |
Compressed slab of coco composed of coco chips, Cut fibre and coco pith. | 1404.90.99 | GIR 1 & 6 | 23.03.2021 | |
Compressed coco pith Grow Bags | 1404.90.93 | GIR 1 & 6 | 23.03.2021 | |
Coir Jogging Mat ( Made out of Coir Yarn) | 5702.20.20 | GIR 1 & 6 | 30.03.2021 | |
Rubber and coir combined mat (Door mat) | 5705.00.00 | GIR 1 & 6 | 23.03.2021 | |
Reverse Osmosis (RO) water filter. | 8421.21.90 | GIR 3(a) | 02.03.2021 | |
Fiber Optic patch panel with Adapters and Splice Tray | 8536.70.00 | GIR 1, 3(b) & 6 | 08.03.2021 | |
Stainless steel shelved Trolley mounted on drive wheels used to transport edible items, from one place to another | 8716.80.30 | GIR 1 & 6 | 09.02.2021 | |
Terry towelling fabric put up in bales of indetermined length | 5802.19.00 | GIR 1 & 6 | 08.02.2021 | |
RO water filter used to remove heavy metals, hardness, germs,bacteria, odour and taste of water by applying the reverse osmosis technology | 8421.21.90 | GIR 1 & 6 | 01.02.2021 | |
Brush of coir bristle fiber with a wooden handle, used for cleaning bottles and glasses | 9603.10.60 | GIR 1 & 6 | 02.02.2021 | |
Water dispenser (single unit with 3 taps for hot,cold and normal temprature (functions by electronic circuit semi-conductor system) | 8516.10.00 | GIR 1 & 3 (C) | 01.02.2021 | |
Straw erosion blankets (95% of straw fiber, 5% of pp netting,350grm per SQM,50m length,2.5m width) | 4601.29.00 | GIR 1 & 6 | 02.02.2021 | |
Erosion control stich blankets (95% of coir fiber, 5% of pp netting,350grm per SQM,50m length,2.5m width) | 5603.94.00 | GIR 1 & 6 | 02.02.2021 | |
Erosion control stich blankets (95% of coir fiber, 5% of jute twine ,350grm per SQM,50m length,2.5m width) | 5603.94.00 | GIR 1 & 6 | 02.02.2021 | |
Poly cotton flock (garnetted stock 60% of cotton , 40% of polyester, denim & wool fabric off cuts) | 5202.91.00 | GIR 1 & 6 | 02.02.2021 | |
Rubberizedcoir molded liner (20% of latex rubber and 80% of coconut fiber) | 6307.90.00 | GIR 1 & 6 | 02.02.2021 | |
Needled felt coir rolls with pp backing 96% of coconut fiber and 4% of pp, 750-1600grm per SQM, 30m length, 2.05m width ) | 5603.94.00 | GIR 1 & 6 | 02.02.2021 | |
Kitchen Brush with wooden Handle -20% of GI wire, 40% of coir bristel fibre, 40% of wooden handle | 9603.10.30 | GIR 1 & 6 | 02.02.2021 | |
Stiched blanket (30% of straw fibre, 5% of jute twine) | 5603.94.00 | GIR 1 & 6 | 02.02.2021 | |
Poly Isocynate Resin ( Composed of Aromatic solvent 25%, Ester monomers 23.6%, Ketones 11%, Low boiling ester solvent 16.4%, Urethene prepolymer 23.0%, Additives 1% ) | 3208.90.10 | GIR 1 & 6 | 04.02.2021 | |
Needled felt rubberized coir rolls (use as protect the trees from bad whether/ friction created by rubbing of trees together . One side latex consisits of 6% latex rubber , 94% coir fibre | 5603.94.00 | GIR 1 & 6 | 02.02.2021 | |
Soft felt pads with fibre backing - Recycled cotton/ polyester with 100% cotton fabric backing | 5602.10.00 | GIR 1 & 6 | 02.02.2021 | |
Coco poles with PVC Tube covered with a layer of coir used as a creeper guide (non extendable) | 6307.90.00 | GIR 1 & 6 | 02.02.2021 | |
Coco poles with PVC tube and wooden stick (Latex 11%, Coir 26%, wooden stick 37%) | 6307.90.00 | GIR 1 & 6 | 02.02.2021 | |
Rubberized needled coir disk (moisture retainers / weed suppressors )6% latex rubber, 94% cocnut fibre | 6307.90.00 | GIR 1 & 6 | 02.02.2021 | |
Geze Automatic sensor door system Gezece drive | 8479.89.90 | GIR 1 & 6 | 12.02.2021 | |
Ladies Knitted Brief (Washable,reusable underwear to replace the pad) | 9619.00.90 | GIR 1 & 6 | 12.01.2021 | |
Viroshield 30UV 4BRMO WTM (UVC Disinfection Device) | 8543.70.90 | GIR 1 & 6 | 18.01.2021 | |
LED Interactive touch screeen 65" without TV function. IR touchtechnology, 10 points touch, Built in OPS PC 13 CPU , 4G/8GM RAM, 1TB HDD, WINDOWS 10 (Use in Smart Class Room) | 8471.41.90 | GIR 1 & 6 | 18.01.2021 | |
CECLE ACW -88 Manual cellphone overwrapper machine for small boxes | 8422.40.00 | GIR 1 & 6 | 20.01.2021 | |
Tomato flavour seasoning powder | 2103.90.10 | GIR 1 & 6 | 20.01.2021 | |
Polyester saree fabric width 48", length 5.5m machine finished rectangular piece of fabric, not stiched, packed as oi piece | 5407.52.00 | GIR 1 & 6 | 25.01.2021 | |
Hot & spicy flavour powder | 2103.90.10 | GIR 1 & 6 | 20.01.2021 | |
Silicone conditioning agent in liquid from used in skincare,suncare,haircare,antiperspirant & deodorant colour cosmetic applications | 3824.99.90 | GIR 1 & 6 | 08.01.2021 | |
Low GI blended multiseed bread mix in powder from used for making tasty and healthy bread | 1901.90.99 | GIR 1 & 6 | 08.01.2021 | |
Spun Lace,Non woven fabric, 80% polyester, 20% viscose,with perforations to tear off at 30cm intervals,used as a cleaning wipe,packed as roll | 5603.12.00 | GIR 1 & 6 | 26.01.2021 | |
Reserve Osmosis Water Filter | 8421.21.90 | GIR 1 & 6 | 19.01.2021 | |
Product consists of Dimethicone,Amodimethicone,Laureth-23,Polyquaternium -10 and Laureth-4. Product is smoothing emulsion which use in 2 in 1 hair shampoos and rinse off hair conditioners. | 3910.00.00 | GIR 1 & 6 | 18.01.2021 |
The purpose of publishing the rulings are for reference and guidance only.
Disclaimer
This ruling is valid for the above described specific product, based on the documents and information provided. The validity of this ruling may change mainly due to the following reasons.
- A revision to the tariff.
- Product specification changes (Ex: Character, goods usage,different technical specifications etc.,)
- A revision by an appellate authority such as NC Committee & World Customs Organization
Downloads
Download (MS Word) Application for Advance Classification Ruling .
Download (PDF) Application for Advance Classification Ruling .
Contacts - Commodity Classification Branch
011-2221320 - Director of Customs (Specialized Services)
011-2221323 - Deputy Director of Customs
011-2221324 / 1334 - Superintendent of Customs
011-2221322 - Officer In charge of Commodity Classification