参考資料 52016年関税率表（抜粋）

出所：スリランカ関税局

2016 Budget Proposals - Customs Imports Duty

N.B.— Sinhala and Tamil versions of this Gazette Extraordinary are published Seperately.

Y%S ,xld m%cd;dka;ls% iudcjd§ ckrcfha .eiÜ m;%hw;s úfYI

The Gazette of the Democratic Socialist Republic of Sri Lanka
EXTRAORDINARY

wxl 1941$42 - 2015 fkdjeïn¾ ui 20 jeks isl=rdod - 2015'11'20
No. 1941/42 - FRIDAY NOVEMBER 20, 2015
(Published by Authority)

PART I : SECTION (I) — GENERAL
Government Notifications
CUSTOMS NOTIFICATION
Revenue Protection Order No. 04/2015
REVENUE PROTECTION ACT, No. 19 OF 1962

THE following Order made by the Minister of Finance, in pursuance of the powers vested in him by Section 2 of the
Revenue Protection Act, No. 19 of 1962, is hereby published for general information.
R. H. S. SAMARATUNGA,
Secretary,
Ministry of Finance.
Ministry of Finance,
Colombo 01,
20th November 2015.
REVENUE PROTECTION ACT, NO. 19 OF 1962
ORDER

Whereas the Cabinet of Ministers had decided that a resolution should be introduced in Parliament, being a
resolution which will have the effect of altering the rates of import duty of the articles specified in Column 3 of the Schedule
hereto, and deleting the existing List of Concessions and the List of Exemptions under the provisions of Schedule A of the
Customs Ordinance (Chapter 235) and substituting therefore the List of Concessions and the List of Exemptions in the
Schedule hereto :1A PG 2641 - 506 (11/2015)
This Gazette Extraordinary can be downloaded from www.documents.gov.lk

Chapter 87
Vehicles other than railway or tramway rolling-stock,and parts and accessories thereof
Notes.
1.-

This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.

2.-

For the purposes of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing anothervehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection withthe main use of the tractor, of tools, seeds, fertilisers or other goods.
Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remainclassified in their respective headings even if presented with the tractor, and whether or not mounted on it.

3.-

Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06.

4.-

Heading 87.12 includes all children's bicycles. Other children's cycles fall in heading 95.03.

HS
Hdg.(1)HS
Code(2)Customs Duty
Description(3)87.01

Pref.(4)Gen.(5)

Unit ofQty.(6)

Free

u

Free

u

Free

u

Tractors (other than tractors of heading 87.09).

8701.10-Pedestrian controlled tractors :8701.10.10---

More than ten years old

8701.10.90

---

Other

8701.20-

Road tractors for semi-trailers :8701.20.10---

Not more than five years old(IN)Free(PK)Free(SF)Free(SD)Free(IN)Free(PK)Free(SF)Free(SD)Free(IN)Free(PK)Free(SF)4%

620A

1 fldgi ( ^1& fcAoh ) YS] ,xld m]cd;dka;]sl iudcjdoS ckrcfha w;s jsfYI .eigs m;]h ) 2015'11'20
PART I : SEC (I) - GAZETTE EXTRA ORDINARY OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA – 20.11.2015(SD)1.5%

8701.20.20---

More than five years old

8701.30-

Track-laying tractors :8701.30.10---

Not more than five years old

8701.30.20---

More than five years old

8701.90-

Other :

8701.90.10---

Agricultural tractors, not more than ten years old

8701.90.20---

Agricultural tractors, more than ten years old

8701.90.30---

Other, not more than ten years old

8701.90.40---

Other, more than ten years old(IN)Free(PK)Free(SF)4%(SD)1.5%(IN)Free(PK)Free(SF)4%(SD)1.5%(IN)Free(PK)Free(SF)4%(SD)1.5%(IN)Free(PK)Free(SF)Free(SD)Free(IN)Free(PK)Free(SF)Free(SD)Free(IN)Free(PK)Free(SF)4%(SD)1.5%(IN)Free(PK)Free(SF)4%(SD)1.5%

Free

u

Free

u

Free

u

Free

u

Free

u

Free

u

Free

u

Motor vehicles for the transport of ten or more
persons, including the driver.

87.02

-

With compression-ignition internal combustion
piston engine (diesel or semi-diesel) :---Motor vehicles for the transport of less than 13
persons (adults) including the driver, not more than
three and a half years old:

8702.10.11----

Hybrid electric vehicles

15%

u8702.10.12----

Modified Vehicles of heading 87.03, not more than
two years old30%

u8702.10.13----

Modified Vehicles of heading 87.03, more than two
years old.

30%

u8702.10.19

----

Other

30%

u

---

Motor vehicles for the transport of less than 13
persons (adults) including the driver, more than
three and a half years old:

8702.10

1 fldgi ( ^1& fcAoh ) YS] ,xld m]cd;dka;]sl iudcjdoS ckrcfha w;s jsfYI .eigs m;]h ) 2015'11'20
PART I : SEC (I) - GAZETTE EXTRA ORDINARY OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA – 20.11.2015

621A

8702.10.21----

Modified Vehicles of heading 87.03

30%

u8702.10.29

----

Other

30%

u

---

Motor vehicles for the transport of 13 or more
persons (adults) but less than 25 persons (adults)
including the driver, not more than five years old

8702.10.31----

Hybrid electric vehicles

15%

u8702.10.32----

Modified Vehicles of heading 87.03, not more than
two years old30%

u8702.10.33----

Modified Vehicles of heading 87.03, more than two
years old30%

u8702.10.39

----

Other

30%

u

---

Motor vehicles for the transport of 13 or more
persons (adults) but less than 25 persons (adults)
including the driver, more than five years old
Modified Vehicles of heading 87.03
Other
Motor vehicles for the transport of 25 or more
persons (adults) but less than 35 persons (adults)
including the driver, not more than ten years old
Hybrid electric vehicles, not more than five years
old

30%
30%

u
u

Free

u

8702.10.41
8702.10.49---------

8702.10.51----

8702.10.52----

Hybrid electric vehicles, more than five years old

Free

u

8702.10.53----

Modified Vehicles of heading 87.03, not more than
two years old30%

u8702.10.54----

Modified Vehicles of heading 87.03, more than
two years old30%

u8702.10.55----

Other, not more than five years old

Free

u

8702.10.59

----

Free

u

8702.10.61

----

Other
Motor vehicles for the transport of 25 or more
persons (adults) but less than 35 persons (adults)
including the driver, more than ten years old
Modified Vehicles of heading 87.03

30%

u8702.10.69

----

Other

Free

u

Other, not more than ten years old
8702.10.71----

Hybrid electric vehicles, not more than five years
old

Free

u

8702.10.72----

Hybrid electric vehicles, more than five years old

Free

u

8702.10.73

----

30%

u

8702.10.74

----

30%

u

8702.10.75----

Modified Vehicles of heading 87.03, not more than
two years old
Modified Vehicles of heading 87.03, more than
two years old
Other, not more than five years old

Free

u

8702.10.79

----

Other

Free

u

622A

1 fldgi ( ^1& fcAoh ) YS] ,xld m]cd;dka;]sl iudcjdoS ckrcfha w;s jsfYI .eigs m;]h ) 2015'11'20
PART I : SEC (I) - GAZETTE EXTRA ORDINARY OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA – 20.11.2015

Other, more than ten years old

8702.10.81
8702.10.89

8702.90-------

Modified Vehicles of heading 87.03

30%

u

Other

Free

u

Hybrid electric vehicles
Modified Vehicles of heading 87.03, not more than
two years old
Modified Vehicles of heading 87.03, more than two
years old
Other
Motor vehicles for the transport of less than 13
persons (adults) including the driver, more than
three and a half years old

15%

u

30%

u

30%

u

30%

u

-

Other :---

Motor vehicles for the transport of less than 13
persons (adults) including the driver, not more than
three and a half years old

8702.90.11----

8702.90.12----

8702.90.13----

8702.90.19-------

8702.90.21----

Modified Vehicles of heading 87.03

30%

u8702.90.29

----

Other
Motor vehicles for the transport of 13 or more
persons (adults) but less than 25 persons (adults)
including the driver, not more than five years old
Hybrid electric vehicles
Modified Vehicles of heading 87.03, not more than
two years old
Modified Vehicles of heading 87.03, more than two
years old
Other

30%

u

15%

u

30%

u

30%

u

30%

u

30%

u

30%

u

Free

u

--8702.90.31----

8702.90.32----

8702.90.33----

8702.90.39------8702.90.41----

8702.90.49----

Motor vehicles for the transport of 13 or more
persons (adults) but less than 25 persons (adults)
including the driver, more than five years old
Modified Vehicles of heading 87.03

8702.90.55

----

Other
Motor vehicles for the transport of 25 or more
persons (adults) but less than 35 persons (adults)
including the driver, not more than ten years old
Hybrid electric vehicles, not more than five years
oldHybrid electric vehicles, more than five years old
Modified Vehicles of heading 87.03, not more than
two years old
Modified Vehicles of heading 87.03, more than
two years old
Other, not more than five years old

8702.90.59

----

Other

8702.90.51
8702.90.52
8702.90.53
8702.90.54-------------

Motor vehicles for the transport of 25 or more

Free
30%

u

30%

u

Free

u

Free

u

1 fldgi ( ^1& fcAoh ) YS] ,xld m]cd;dka;]sl iudcjdoS ckrcfha w;s jsfYI .eigs m;]h ) 2015'11'20
PART I : SEC (I) - GAZETTE EXTRA ORDINARY OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA – 20.11.2015

8702.90.61----

persons (adults) but less than 35 persons (adults)
including the driver, more than ten years old
Modified Vehicles of heading 87.03

8702.90.69

----

Other

--8702.90.71----

8702.90.72----

8702.90.73----

8702.90.74----

8702.90.75----

Other, not more than ten years old
Hybrid electric vehicles, not more than five years
oldHybrid electric vehicles, more than five years old
Modified Vehicles of heading 87.03, not more than
two years old
Modified Vehicles of heading 87.03, more than
two years old
Other, not more than five years old

8702.90.79

----

Other

---

Other, more than ten years old

8702.90.81----

8702.90.89

----

623A

30%

u

Free

u

Free

u

Free
30%

u

30%

u

Free

u

Free

u

Modified Vehicles of heading 87.03

30%

u

Other

Free

u

Motor cars and other motor vehicles principally
designed for the transport of persons (other thanthose of heading 87.02), including station wagons
and racing cars.

87.03

8703.10-

Vehicles specially designed for travelling on snow;
golf cars and similar vehicles :8703.10.10---

Not more than three years old30%

u8703.10.20---

More than three years old

30%

u

-

Other vehicles, with spark-ignition
combustion reciprocating piston engine :8703.21--

Of cylinder capacity not exceeding 1,000 cc :8703.21.10---

Ambulances and prison vans not more than three
years old30%

u8703.21.20---

Ambulances and prison vans more than three years30%u8703.21.30---

Hearses not more than three years old30%

u8703.21.40---

Hearses more than three years old

30%

u

---

Auto-trishaws :8703.21.51----

With two-stroke petrol engine

15%u8703.21.52

----

15%

u

8703.21.53

----

15%

u

8703.21.54----

Other, not more than two years old15%u8703.21.55----

Other, more than two years old

15%

u

---

Motor cars including station wagons and racingcars, not more than three years oldinternal

Other, driven by liquefied petroleum (LP) gas ,not more than two years old
Other, driven by liquefied petroleum (LP) gas ,more than two years old

624A

1 fldgi ( ^1& fcAoh ) YS] ,xld m]cd;dka;]sl iudcjdoS ckrcfha w;s jsfYI .eigs m;]h ) 2015'11'20
PART I : SEC (I) - GAZETTE EXTRA ORDINARY OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA – 20.11.2015

8703.21.61----

Hybrid electric vehicles(GT)12%15%u8703.21.62----(GT)24%30%

u8703.21.63----(GT)24%30%

u8703.21.69----

GocartOther, of cylinder capacity not exceeding 300 cc
including Quadricycle
Other
Motor cars including station wagons and racingcars, more than three years old(GT)24%30%uHybrid electric vehicles(GT)12%15%u(GT)24%30%u(GT)24%30%u(GT)12%15%u--8703.21.71----

8703.21.72----

8703.21.79------

Other, of cylinder capacity not exceeding 300 cc
including Quadricycle
Other
Other :
Hybrid electric vehicles, not more than three years
old8703.21.91----

8703.21.92----

Other, not more than three years old(GT)24%30%

u8703.21.93----(GT)24%30%

u8703.22--

More than three years old
Of a cylinder capacity exceeding 1,000 cc but notexceeding 1,500 cc:

8703.22.10----

Ambulances and prison vans, not more than three
years old30%

u8703.22.20----

Ambulances and prison vans, more than three years
old

30%

u

8703.22.30----

Hearses not more than three years old30%

u8703.22.40----

Hearses more than three years oldMotor cars including station wagons and racingcars, not more than three years old
Hybrid electric vehicles

30%

u

15%

u

Other
Motor cars including station wagons and racingcars, more than three years old30%u--8703.22.51----

8703.22.59------

8703.22.61----

Hybrid electric vehicles

15%u8703.22.69

----

Other

30%

u

---

Other, not more than three years old

8703.22.71----

Hybrid electric vehicles

15%u8703.22.79

----

Other

30%

u

---

Other, more than three years old

8703.22.81----

Hybrid electric vehicles

15%u8703.22.89

----

Other

30%

u

8703.23--8703.23.10

---

30%

u

8703.23.20

---

30%

u

Of a cylinder capacity exceeding 1,500 cc but notexceeding 3,000 cc :Ambulances and prison vans not more than three
years oldAmbulances and prison vans more than three yearsold1 fldgi ( ^1& fcAoh ) YS] ,xld m]cd;dka;]sl iudcjdoS ckrcfha w;s jsfYI .eigs m;]h ) 2015'11'20
PART I : SEC (I) - GAZETTE EXTRA ORDINARY OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA – 20.11.2015

625A

8703.23.30---

Hearses not more than three years old30%

u8703.23.40---

Hearses more than three years oldMotor cars including station wagons and racing carsof a cylinder capacity not exceeding 2,000 cc, notmore than three years old :

30%

u

---

8703.23.51----

Hybrid electric vehicles of a cylinder capacity notexceeding 1,600 cc(GT)9.9%15%u8703.23.52----

Other, of a cylinder capacity not exceeding 1,600 cc(GT)19.9%30%

u8703.23.53----

Other hybrid electric vehicles(GT)9. 9%15%u8703.23.59

----

Other
Motor cars including station wagons and racing carsof a cylinder capacity not exceeding 2,000 cc, morethan three years old(GT)19.9%

30%

u

---

8703.23.61----

Hybrid electric vehicles of a cylinder capacity notexceeding 1,600 cc(GT)9.9%15%u8703.23.62----

Other, of a cylinder capacity not exceeding 1,600 cc(GT)19.9%30%

u8703.23.63----

Other, hybrid electric vehicles(GT)9.9%15%u8703.23.69

----

Other

(GT)19.9%

30%

u

---

Motor cars including station wagons and racing carsof a cylinder capacity exceeding 2,000 cc, not morethan three years old

8703.23.71----

Hybrid electric vehicles(GT)13.5%15%u8703.23.79

----

Other
Motor cars including station wagons and racing carsof a cylinder capacity exceeding 2,000 cc, morethan three years old(GT)27%

30%

u

---

8703.23.81----

Hybrid electric vehicles(GT)13.5%15%u8703.23.89

----

Other

(GT)27%

30%

u

---

Other :
Hybrid electric vehicles of a cylinder capacity notexceeding 2,000 cc, not more than three years old(GT)9.9%15%u8703.23.91----

8703.23.92----

Other, of a cylinder capacity not exceeding 2,000
cc, not more than three years old(GT)19.9%30%

u8703.23.93----

Hybrid electric vehicles of a cylinder capacity notexceeding 2,000 cc, more than three years old(GT)13.5%15%u8703.23.94----

Other, of a cylinder capacity not exceeding 2,000
cc, more than three years old(GT)27%30%

u8703.23.95----

Hybrid electric vehicles of a cylinder capacity
exceeding 2,000 cc, not more than three years old(GT)13.5%

15%

u

626A

1 fldgi ( ^1& fcAoh ) YS] ,xld m]cd;dka;]sl iudcjdoS ckrcfha w;s jsfYI .eigs m;]h ) 2015'11'20
PART I : SEC (I) - GAZETTE EXTRA ORDINARY OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA – 20.11.2015

8703.23.96----

8703.23.97----

8703.23.98----

8703.24--

8703.24.10---

8703.24.20---

8703.24.30---

8703.24.40-----

Other, of a cylinder capacity exceeding 2,000 cc,
not more than three years old(GT)27%30%u(GT)13.5%15%u(GT)27%

30%

u

30%

u

30%

u

Hearses not more than three years old

30%u

Hearses more than three years oldMotor cars including station wagons and racingcars, not more than three years old

30%uHybrid electric vehicles of a cylinder capacity
exceeding 2000cc., more than three years old
Other, of a cylinder capacity exceeding 2000cc.,
more than three years old
Of a cylinder capacity exceeding 3,000 cc :Ambulances and prison vans not more than three
years oldAmbulances and prison vans more than three years
old8703.24.51----

Hybrid electric vehicles(GT)13.5%15%u8703.24.59

----

Other
Motor cars including station wagons and racingcars, more than three years old(GT)27%30%

u--8703.24.61----

Hybrid electric vehicles(GT)13.5%15%u8703.24.69

----

Other

(GT)27%

30%

u

---

Other, not more than three years old

8703.24.71----

Hybrid electric vehicles(GT)13.5%15%u8703.24.79

----

Other

(GT)27%

30%

u

---

Other, more than three years old

8703.24.81----

Hybrid electric vehicles(GT)13.5%15%u8703.24.89

----

Other

(GT)27%30%

u-Other vehicles, with compression-ignition internal
combustion piston engine (diesel or semi-diesel) :8703.31--

Of a cylinder capacity not exceeding 1,500 cc :8703.31.10---

Ambulances and prison vans not more than three
years old30%

u8703.31.20---

Ambulances and prison vans more than three years
old

30%

u

8703.31.30---

Hearses not more than three years old30%

u8703.31.40---

Hearses more than three years old30%

u8703.31.50---

Auto-trishaws not more than two years old15%u8703.31.60---

Auto-trishaws more than two years oldMotor cars including station wagons and racingcars, not more than three years old15%u--8703.31.71---

Hybrid electric vehicles(GT)12%15%u8703.31.79

---

Other

(GT)24%

30%

u

---

Motor cars including station wagons and racingcars, more than three years old

1 fldgi ( ^1& fcAoh ) YS] ,xld m]cd;dka;]sl iudcjdoS ckrcfha w;s jsfYI .eigs m;]h ) 2015'11'20
PART I : SEC (I) - GAZETTE EXTRA ORDINARY OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA – 20.11.2015

627A

8703.31.81---

Hybrid electric vehicles(GT)12%15%u8703.31.89

---

Other

(GT)24%

30%

u

---

(GT)12%15%u(GT)24%30%

u8703.31.91----

8703.31.92----

Other :
Hybrid electric vehicles, not more than three years
old
Other, not more than three years old

8703.31.93----

Hybrid electric vehicles, more than three years old(GT)12%15%u8703.31.94----(GT)24%30%

u8703.32--

8703.32.10---

Other, more than three years old
Of a cylinder capacity exceeding 1,500 cc but notexceeding 2,500 cc :Ambulances and prison vans not more than three
years old30%

u8703.32.20---

Ambulances and prison vans more than three years
old

30%

u

8703.32.30---

Hearses not more than three years old30%

u8703.32.40---

Hearses more than three years oldMotor cars including station wagons and racing carsof a cylinder capacity not exceeding 2,000 cc, notmore than three years old :

30%

u

---

8703.32.51----

Hybrid electric vehicles of a cylinder capacity notexceeding 1,600 cc(GT)9.96%15%

u8703.32.52----

Other of a cylinder capacity not exceeding 1,600 cc(GT)19.9%30%

u8703.32.53----

Other Hybrid electric vehicles(GT)9.96%15%

u8703.32.59

----

Other
Motor cars including station wagons and racing carsof a cylinder capacity not exceeding 2,000 cc, morethan three years old(GT)19.9%

30%

u

---

8703.32.61---

Hybrid electric vehicles(GT)9.96%15%

u8703.32.69

---

Other

(GT)19.9%30%u(GT)27%

30%

u

---

Motor cars including station wagons and racing carsof a cylinder capacity exceeding 2,000 cc, not morethan three years old :Vehicles for the transport of 7 or more persons(adults) including the driver, with non-monocoquebody bolted on ladder type heavy duty chassis, withpermanent four-wheel drive capability, and a total
payload (of persons and cargo) of over 800 kg.

8703.32.71----

8703.32.72----

Hybrid electric vehicles(GT)13.5%15%u8703.32.79

----

Other
Motor cars including station wagons and racing carsof a cylinder capacity exceeding 2,000 cc, morethan three years old(GT)27%30%uHybrid electric vehicles(GT)13.5%

15%

u

---

8703.32.81

---

628A

1 fldgi ( ^1& fcAoh ) YS] ,xld m]cd;dka;]sl iudcjdoS ckrcfha w;s jsfYI .eigs m;]h ) 2015'11'20
PART I : SEC (I) - GAZETTE EXTRA ORDINARY OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA – 20.11.2015

8703.32.89

---

Other

---

Other :
Hybrid electric vehicles of a cylinder capacity notexceeding 2,000 cc, not more than three years old
Other, of a cylinder capacity not exceeding 2,000
cc, not more than three years oldMotor - homes, specially equipped for habitation(with sleeping, cooking , toilet facilities etc) of acylinder capacity exceeding 2000cc , not more than
three years old(GT)27%30%u(GT)9.96%

15%u(GT)19.9%30%u(GT)13.5%15%u8703.32.91----

8703.32.92----

8703.32.93----

8703.32.94----

Hybrid electric vehicles of a cylinder capacity
exceeding 2,000 cc, not more than three years old(GT)9.96%15%

u8703.32.95----

Other, of a cylinder capacity exceeding 2000 cc.,
not more than three years old(GT)19.9%30%

u8703.32.96----

Hybrid electric vehicles of a cylinder capacity notexceeding 2,000 cc, more than three years old(GT)13.5%15%u8703.32.97----

Other, of a cylinder capacity not exceeding 2,000
cc., more than three years old(GT)27%30%

u8703.32.98----

Hybrid electric vehicles of a cylinder capacity
exceeding 2,000 cc, more than three years old(GT)13.5%15%u8703.32.99----(GT)27%30%

u8703.33--

8703.33.10

---

30%

u

8703.33.20

---

30%

u

8703.33.30---

Hearses not more than three years old30%

u8703.33.40---

Hearses more than three years old

30%

u

---

Motor cars including station wagons and racingcars, not more than three years old

8703.33.51---

Hybrid electric vehicles(GT)13.5%15%u8703.33.59

---

Other

(GT)27%

30%

u

---

Motor cars including station wagons and racingcars, more than three years old

8703.33.61---

Hybrid electric vehicles(GT)13.5%15%u8703.33.69

---

Other

(GT)27%

30%

u

---

Other, not more than three years oldMotor–homes, specially equipped for habitation(with sleeping, cooking , toilet facilities etc)

(GT)13.5%15%uOther, of a cylinder capacity exceeding 2,000 cc.,
more than three years old
Of a cylinder capacity exceeding 2,500 cc :Ambulances and prison vans not more than three
years oldAmbulances and prison vans more than three years
old8703.33.71----

8703.33.72----

Hybrid electric vehicles(GT)13.5%15%u8703.33.79

----

Other

(GT)27%30%

u1 fldgi ( ^1& fcAoh ) YS] ,xld m]cd;dka;]sl iudcjdoS ckrcfha w;s jsfYI .eigs m;]h ) 2015'11'20
PART I : SEC (I) - GAZETTE EXTRA ORDINARY OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA – 20.11.2015

629A

---

Other, more than three years old

8703.33.81---

Hybrid electric vehicles(GT)13.5%15%u8703.33.89

---

Other

(GT)27%30%

u8703.90-

Other :---

Electric auto-trishaws

8703.90.11----

not more than two years old

Free

u

8703.90.12----

more than two years old
Other electric vehicles, not more than three years
old
Not fitted with internal combustion engines, but
driven by electric motors powered by on board
accumulators charged solely by electricity
generated by on board solar electricity panels.
Not fitted with internal combustion engines, but
driven by electric motors powered by on board
accumulators charged by external electric source(e.g. National grid)
Driven by electric motors powered by on board
accumulators charged by external electric source(e.g. National grid) and supported by an internal
combustion engine used exclusively to generate
electricity by driving a generator on board

15%

u

15%

u

15%

u

15%

u

15%

u

30%

u

30%

u

30%

u

30%

u

---

8703.90.21----

8703.90.22----

8703.90.23----

8703.90.29

----

Other

--8703.90.31----

8703.90.32----

8703.90.33----

8703.90.39----

Other electric vehicles, more than three years old
Not fitted with internal combustion engines, but
driven by electric motors powered by on board
accumulators charged solely by electricity
generated by on board solar electricity panels.
Not fitted with internal combustion engines, but
driven by electric motors powered by on board
accumulators charged by external electric source(e.g. National grid)
Driven by electric motors powered by on board
accumulators charged by external electric source(e.g. National grid) and supported by an internal
combustion engine used exclusively to generate
electricity by driving a generator on board
Other

---

Other

8703.90.91---

Not more than three years old15%u8703.90.92---

More than three years old

30%u(IN)Free(PK)Free(SF) Free(SD) FreeFreeu(GT) Free

Free

u

87.04

Motor vehicles for the transport of goods.
8704.10---

Other,
withcompression-ignitioninternal
combustion piston engine (diesel or semi-diesel) :g.v.w. not exceeding 5 tonnes :---Special purpose tankers/bowsers and trucks:----

Tankers / bowsers with stainless steel tanks fortransport of milk, not more than five years old

8704.218704.21.11

Dumpers designed for off-highway use

630A

1 fldgi ( ^1& fcAoh ) YS] ,xld m]cd;dka;]sl iudcjdoS ckrcfha w;s jsfYI .eigs m;]h ) 2015'11'20
PART I : SEC (I) - GAZETTE EXTRA ORDINARY OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA – 20.11.2015

Tankers / bowsers with stainless steel tanks fortransport of milk,more than five years old
Garbage trucks equipped with waste compacting
mechanism, not more than five years old

8704.21.12----

8704.21.13----

8704.21.14----

Garbage trucks equipped with waste compacting
mechanism, more than five years old---

Auto-trishaws :8704.21.21----

8704.21.22

Free

u

Free

u

Free

u

Not more than four years old

Free

u

----

More than four years old

Free

u

---

Chassis fitted with engines and cabs

8704.21.31----

for vehicles of national subdivision 8704.21.43, notmore than four years old30%

u8704.21.32----

for vehicles of national subdivision 8704.21.44,
more than four years old30%

u8704.21.33----

for vehicles of national subdivision 8704.21.51, notmore than four years old30%

u8704.21.34

----

30%

u

8704.21.35

----

30%

u

8704.21.36

----

30%

u

8704.21.37

----

30%

u

8704.21.38

----

30%

u

15%

u

15%

u

30%

u

30%

u

---

8704.21.41----

8704.21.42----

8704.21.43----

8704.21.44

----

---

for vehicles of national subdivision 8704.21.52,
more than four years oldfor vehicles of national subdivision 8704.21.63,notmore than four years oldfor vehicles of national subdivision 8704.21.64,
more than four years oldfor vehicles of national subdivision 8704.21.67, notmore than four years oldfor vehicles of national subdivision 8704.21.68,
more than four years old
Vehicles with separate bodies for cabin and forcargo area, the cabin been designed for 3 persons(adults) or less, including the driver, with noadditional space in the cabin that can be converted
for other uses, and cargo carrying capacity of lessthan 2000 kg, but excluding those vehicles with anengine compartment totally protruding to the frontof the vehicle from the driving cab
Cargo carrying capacity of less than 800kg, notmore than four years old
Cargo carrying capacity of less than 800kg , morethan four years old
Cargo carrying capacity of 800kg or more, not morethan four years old
Cargo carrying capacity of 800kg or more, morethan four years old
Vehicles with separate bodies for cabin and cargoarea, the cabin been designed for 3 persons (adults)
or less, including the driver, with no additional
space in the cabin that can be converted for other(GT) Free1 fldgi ( ^1& fcAoh ) YS] ,xld m]cd;dka;]sl iudcjdoS ckrcfha w;s jsfYI .eigs m;]h ) 2015'11'20
PART I : SEC (I) - GAZETTE EXTRA ORDINARY OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA – 20.11.2015

631A

uses, and cargo carrying capacity of 2000 kg or
more,
8704.21.51----

Not more than four years old

15%u8704.21.52----

More than four years old

15%u

Vehicles with separate bodies for cabin and forcargo area, the cabin been designed for 3 persons(adults) or less, including the driver, with noadditional space in the cabin that can be converted
for other uses, and cargo carrying capacity of lessthan 2000 kg,
Vehicles fitted with front leaf sprigs and Cargo
carrying capacity of less than 800kg, not more thanfour years old
Vehicles fitted with front leaf sprigs and Cargo
carrying capacity of less than 800kg , more thanfour years old
Vehicles fitted with front leaf sprigs and Cargo
carrying capacity of 800kg or more, not more thanfour years old

15%

u

15%

u

30%

u

Vehicles fitted with front leaf sprigs and Cargo
carrying capacity of 800kg or more, more than four
years old

30%

Other Vehicles, Cargo carrying capacity of less than
800kg, not more than four years old

30%

---

---8704.21.61---8704.21.62---8704.21.63---8704.21.64

u---8704.21.65

8704.21.66
8704.21.67
8704.21.68----------

Other Vehicles, Cargo carrying capacity of less than
800kg , more than four years old
Other Vehicles, Cargo carrying capacity of 800kg
or more, not more than four years old
Other Vehicles, Cargo carrying capacity of 800kg
or more, more than four years old

8704.21.71----

Other vehicles with separate bodies for cabin andcargo area, cabin been designed for six persons(adults) or less including the driver, with noadditional space in the cabin that can be converted
for other use, and a cargo carrying capacity of 800
kg or more, but excluding those vehicles with anengine compartment totally protruding to the frontof the vehicle from the driving cab :Not more than four years old

8704.21.72----

More than four years old---

Other :
Other vehicles with separate bodies for cabin andcargo area, not more than four years old

---

u

30%
30%

u
u

30%

u

30%

u

30%

u

30%

u

8704.21.91----

8704.21.92----

Other vehicles with separate bodies for cabin andcargo area, more than four years old30%

u8704.21.93----

Other vehicles not more than four years old

30%

u

632A

1 fldgi ( ^1& fcAoh ) YS] ,xld m]cd;dka;]sl iudcjdoS ckrcfha w;s jsfYI .eigs m;]h ) 2015'11'20
PART I : SEC (I) - GAZETTE EXTRA ORDINARY OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA – 20.11.2015

8704.21.99----

Other vehicles more than four years old

8704.22--g.v.w. exceeding 5 tonnes but not exceeding 20
tonnes :---Special purpose tankers/bowsers and trucks:

8704.22.11----

Tankers and bowsers with stainless steel tanks fortransport of milk and refrigerated trucks not morethan five years old

8704.22.12----

Tankers and bowsers with stainless steel tanks fortransport of milk and refrigerated trucks more than
five years old

8704.22.13----

Garbage trucks equipped with waste compacting
mechanism, not more than five years old

8704.22.14----

Garbage trucks equipped with waste compacting
mechanism, more than five years old

8704.22.20----

Other, not more than five years old

8704.22.30----

Other, more than five years old

8704.23--

g.v.w. exceeding 20 tonnes :8704.23.10---

Tankers and bowsers with stainless steel tanks fortransport of milk and refrigerated trucks not morethan five years old

8704.23.20---

Tankers and bowsers with stainless steel tanks fortransport of milk and refrigerated trucks more than
five years old

8704.23.30---

Other, not more than five years old

8704.23.40---

Other, more than five years old-

Other, with spark-ignition internal combustion
piston engine :(GT)Free(IN)Free(PK)Free(SF)Free(SD)Free(GT)Free(IN)Free(PK)Free(SF)Free(SD)Free(GT)Free(IN)Free(PK)Free(SF)Free(SD)Free(GT)Free(IN)Free(PK)Free(SF)Free(SD)Free(GT)Free(IN)Free(PK)Free(SF)Free(SD)Free(GT)Free(IN)Free(PK)Free(SF)Free(SD)Free(GT)Free(IN)Free(PK)Free(SF)Free(SD)Free(GT)Free(IN)Free(PK)Free(SF)Free(SD)Free(IN)Free(PK)Free(SF)Free(SD)Free(IN)Free(PK)Free(SF)Free(SD)Free

30%

u

Free

u

Free

u

Free

u

Free

u

Free

u

Free

u

Free

u

Free

u

Free

u

Free

u

1 fldgi ( ^1& fcAoh ) YS] ,xld m]cd;dka;]sl iudcjdoS ckrcfha w;s jsfYI .eigs m;]h ) 2015'11'20
PART I : SEC (I) - GAZETTE EXTRA ORDINARY OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA – 20.11.2015

8704.31--

g.v.w. not exceeding 5 tonnes :---Special purpose tankers/bowsers and trucks:

8704.31.11----

8704.31.12----

8704.31.13----

8704.31.14----

Tankers / bowsers with stainless steel tanks fortransport of milk, not more than five years old
Tankers / bowsers with stainless steel tanks fortransport of milk,more than five years old
Garbage trucks equipped with waste compacting
mechanism, not more than five years old
Garbage trucks equipped with waste compacting
mechanism, more than five years old

633A(GT) FreeFreeu(GT) Free

Free

u

Free

u

Free

u

---

Auto-trishaws :8704.31.21----

With two-stroke petrol engine

Free

u

8704.31.22----

Other, not more than four years old

Free

u

8704.31.23----

Other, more than four years old

Free

u

---

Chassis fitted with engines and cabs

8704.31.31----

for vehicles of national subdivision 8704.31.43, notmore than four years old30%

u8704.31.32----

for vehicles of national subdivision 8704.31.44,
more than four years old30%

u8704.31.33----

for vehicles of national subdivision 8704.31.51, notmore than four years old30%

u8704.31.34

----

30%

u

8704.31.35

----

30%

u

8704.31.36

----

30%

u

8704.31.37

----

30%

u

8704.31.38

----

30%

u

15%

u

15%

u

30%

u

30%

u

---

8704.31.41----

8704.31.42----

8704.31.43----

8704.31.44----

for vehicles of national subdivision 8704.31.52,
more than four years oldfor vehicles of national subdivision 8704.31.63, notmore than four years oldfor vehicles of national subdivision 8704.31.64,
more than four years oldfor vehicles of national subdivision 8704.31.67, notmore than four years oldfor vehicles of national subdivision 8704.31.68,
more than four years old
Vehicles with separate bodies for cabin and forcargo area, the cabin been designed for 3 persons(adults) or less, including the driver, with noadditional space in the cabin that can be converted
for other uses, and cargo carrying capacity of lessthan 2000 kg, but excluding those vehicles with anengine compartment totally protruding to the frontof the vehicle from the driving cab
Cargo carrying capacity of less than 800kg, notmore than four years old
Cargo carrying capacity of less than 800kg , morethan four years old
Cargo carrying capacity of 800kg or more, not morethan four years old
Cargo carrying capacity of 800kg or more, more

634A

1 fldgi ( ^1& fcAoh ) YS] ,xld m]cd;dka;]sl iudcjdoS ckrcfha w;s jsfYI .eigs m;]h ) 2015'11'20
PART I : SEC (I) - GAZETTE EXTRA ORDINARY OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA – 20.11.2015

than four years old

8704.31.51----

Vehicles with separate bodies for cabin and cargoarea, cabin been designed for three persons (adults)
or less, including the driver with no additional spacein the cabin that can be converted for other uses andcargo carrying capacity of 2000 kg or more:
Not more than four years old

8704.31.52----

More than four years old

---

---

---8704.31.61---8704.31.62---8704.31.63---8704.31.64
8704.31.65
8704.31.66
8704.31.67
8704.31.68-------------

Vehicles with separate bodies for cabin and forcargo area, the cabin been designed for 3 persons(adults) or less, including the driver, with noadditional space in the cabin that can be converted
for other uses, and cargo carrying capacity of lessthan 2000 kg,
Vehicles fitted with front leaf sprigs and Cargo
carrying capacity of less than 800kg, not more thanfour years old
Vehicles fitted with front leaf sprigs and Cargo
carrying capacity of less than 800kg , more thanfour years old
Vehicles fitted with front leaf sprigs and Cargo
carrying capacity of 800kg or more, not more thanfour years old
Vehicles fitted with front leaf sprigs and Cargo
carrying capacity of 800kg or more, more than four
years old
Other Vehicles, Cargo carrying capacity of less than
800kg, not more than four years old
Other Vehicles, Cargo carrying capacity of less than
800kg , more than four years old
Other Vehicles, Cargo carrying capacity of 800kg
or more, not more than four years old
Other Vehicles, Cargo carrying capacity of 800kg
or more, more than four years old

15%

u

15%

u

u
15%
u
15%
u
30%
u
30%
30%
30%
30%
30%

u
u
u
u

---

Other vehicles with separate bodies for cabin andcargo area, cabin been designed for six persons(adults) or less including the driver, with noadditional space in the cabin that can be converted
for other use, and a cargo carrying capacity of 800
kg or more, but excluding those vehicles with anengine compartment totally protruding to the frontof the vehicle from the driving cab :8704.31.71----

Not more than four years old30%

u8704.31.72----

More than four years old

30%

u

---

Other :
30%

u

30%

u

30%

u

30%

u

8704.31.91----

8704.31.92----

8704.31.93----

Vehicles with separate bodies for cabin and cargoarea, not more than four years old
Vehicles with separate bodies for cabin and cargoarea, more than four years old
Other not more than four years old

8704.31.99----

Other more than four years old

1 fldgi ( ^1& fcAoh ) YS] ,xld m]cd;dka;]sl iudcjdoS ckrcfha w;s jsfYI .eigs m;]h ) 2015'11'20
PART I : SEC (I) - GAZETTE EXTRA ORDINARY OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA – 20.11.2015

8704.32--

635A

g.v.w. exceeding 5 tonnes :8704.32.11---

Tankers and bowsers with stainless steel tanks fortransport of milk, not more than five years old

8704.32.12---

Tankers and bowsers with stainless steel tanks fortransport of milk, more than five years old

8704.32.13----

Garbage trucks equipped with waste compacting
mechanism, not more than five years old

8704.32.14----

Garbage trucks equipped with waste compacting
mechanism, more than five years old(GT) Free(IN)Free(PK)Free(SF) Free(SD) Free(GT) Free(IN)Free(PK)Free(SF) Free(SD) Free(IN)Free(PK)Free(SF)Free(SD)Free(IN)Free(PK)Free(SF)Free(SD)Free(IN)Free(PK)Free(SF)4%(SD)1.5%(IN)Free(PK)Free(SF)4%(SD)1.5%

Free

u

Free

u

Free

u

Free

u

Free

u

Free

u

8704.32.20---

Other, not more than five years old

8704.32.30---

Other, more than five years old

8704.90-

Other :

8704.90.10---

Electric auto-trishaws not more than five years old

15%u8704.90.20---

Electric auto-trishaws more than five years old

15%u8704.90.30---

Other electric, not more than five old30%

u8704.90.40---

Other electric, more than five years old30%

u8704.90.50---

Other, not more than five years old30%

u8704.90.60---

Other, more than five years old30%

u8705.10-Special purpose motor vehicles, other than thoseprincipally designed for the transport of persons
or goods (for example, breakdown lorries, cranelorries, fire fighting vehicles, concrete-mixer
lorries, road sweeper lorries, spraying lorries,
mobile workshops, mobile radiological units).
Crane lorries

8705.10.10---

Not more than ten years old

Free

u

8705.10.20---

More than ten years old

Free

u

8705.20-

Mobile drilling derricks :8705.20.10---

Not more than seven years old

Free

u

87.05

(IN)Free(PK)Free(SF)Free(IN)Free(PK)Free(SF)Free(IN)Free(PK)Free(SF)Free636A

1 fldgi ( ^1& fcAoh ) YS] ,xld m]cd;dka;]sl iudcjdoS ckrcfha w;s jsfYI .eigs m;]h ) 2015'11'20
PART I : SEC (I) - GAZETTE EXTRA ORDINARY OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA – 20.11.2015

8705.20.20---

More than seven years old

8705.30-

Fire fighting vehicles :8705.30.10---

Not more than seven years old

8705.30.20---

More than seven years old

8705.40-Concrete-mixer lorries

8705.40.10---

Not more than ten years old

8705.40.20---

More than ten years old

8705.90-

Other :---

Mobile workshops

8705.90.11----

Not more than seven years old

8705.90.12----

More than seven years old---

Gully bowzers equipped with suction pumps for
extracting sewage water /wastes:

8705.90.21----

Not more than seven years old

8705.90.22----

More than seven years old

---

Other

8705.90.91----

g. v. w. not exceeding 4 tonnes , not more thanseven years old

8705.90.92----

g. v. w. not exceeding 4 tonnes , more than sevenyears old

8705.90.93----

g. v. w. exceeding 4 tonnes , not more than sevenyears old

(IN)Free(PK)Free(SF)Free(IN)Free(PK)Free(SF)Free(SD)Free(IN)Free(PK)Free(SF)Free(SD)Free(IN)Free(PK)Free(SF)Free(IN)Free(PK)Free(SF)Free(GT)Free(IN)Free(PK)Free(SF)Free(SD)Free(GT)Free(IN)Free(PK)Free(SF)Free(SD)Free(IN)Free(PK)Free(SF)Free(SD)Free(IN)Free(PK)Free(SF)Free(SD)Free(IN)Free(PK)Free(SF)Free(SD)Free(IN)Free(PK)Free(SF)Free(SD)Free(IN)Free(PK)Free(SF)Free(SD)Free

Free

u

Free

u

Free

u

Free

u

Free

u

Free

u

Free

u

Free

u

Free

u

Free

u

Free

u

Free

u

1 fldgi ( ^1& fcAoh ) YS] ,xld m]cd;dka;]sl iudcjdoS ckrcfha w;s jsfYI .eigs m;]h ) 2015'11'20
PART I : SEC (I) - GAZETTE EXTRA ORDINARY OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA – 20.11.2015

8705.90.94

87.06

----

g. v. w. exceeding 4 tonnes , more than seven years
old

637A

(IN)Free(PK)Free(SF)Free(SD)FreeFreeuChassis fitted with engines, for the motor
vehicles of heading 87.01 to 87.05.

8706.00

8706.00.10---

New chassis fitted with engines for motor vehiclesof heading 87.02, for the transport of twenty eightor more passengers including the driver(AP)FreeFreeu8706.00.20---

New chassis fitted with engines for other motor
vehicles of heading 87.02(AP)7.5%15%u8706.00.30---

New chassis fitted with engines for motor vehiclesof heading 8704.21, 8704.22, 8704.23, 8704.31 and8704.32 with a g.v.w. of 3,000 kg or more

Free

u

8706.00.40---

Other new chassis fitted with engines for othermotor vehicles

15%

u8706.00.50---

Used chassis fitted with engines

15% or
Rs.218,000u

per unit

Bodies (including cabs), for the motor vehicles ofheadings 87.01 to 87.05.

87.07

15% or8707.10-For the vehicles of heading 87.03

Rs.291,000u

per unit
8707.90-

Other :

8707.90.10---

Bodies and cabs incorporating attachments left overin the process of separating same from the main
vehicle by cutting, but not meriting classificationelsewhere by virtue of those left over attachments

30% or349,200
per unit

u8707.90.20---

Other, for the motor vehicles of heading 87.02, forthe transport of twenty eight or more persons
including the driver

Free

u

8707.90.30---

Other, for the manufacture of lorries and trucks ofheading 87.04, of a g.v.w. exceeding 3,000kg

Free

u

8707.90.90

---

Other

15% or
291,000
per unit

u

30%

kg

Parts and accessories of the motor vehicles ofheadings 87.01 to 87.05.

87.08

8708.10-

Bumpers and parts thereof(IN)Free(PK)Free(SF)5%(SD)5%

638A

1 fldgi ( ^1& fcAoh ) YS] ,xld m]cd;dka;]sl iudcjdoS ckrcfha w;s jsfYI .eigs m;]h ) 2015'11'20
PART I : SEC (I) - GAZETTE EXTRA ORDINARY OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA – 20.11.2015-

Other parts and accessories of bodies (includingcabs) :

8708.21--

Safety seat belts

8708.29--

Other :(IN)Free(PK)Free(SF)5%(SD)5%(SF)5% or
Rs.20,000 per
cut portion(SD)5% or
Rs20,000 per
cut portion(IN)Free(SF)5%(SD) 5%(IN)Free(PK)Free(SF)5%(SD)5%(IN)Free(PK)Free(SF)5%(SD)5%

30%kg

30% or Rs.
120,000
per cut
portion

kg

30%

kg

30%

kg

30%

kg

30%

kg

30%

kg

30%

kg

30%

kg

30%

kg

8708.29.10---"Cut-portions" of bodies and cabs

8708.29.90

---

Other

8708.30-

Brakes and servo-brakes; parts thereof

8708.40-

Gear boxes and parts thereof

8708.50-

Drive-axles with differential, whether or notprovided with other transmission components, andnon-driving axles; parts thereof

8708.70-

Road wheels and parts and accessories thereof :8708.70.10---

Rims fitted with tyres, showing signs of wear

8708.70.20---

Other, rims fitted with tyres

8708.70.90

---

Other

8708.80-

Suspension systems and parts thereof (including
shock-absorbers)-

Other parts and accessories :8708.91--

Radiators and parts thereof(SF)5%(SD)5%

30%kg

8708.92--

Silencers (mufflers) and exhaust pipes; parts thereof((SF)5%(SD)5%

30%

kg

30%

kg

30%

kg

30%

kg

8708.93--

Clutches and parts thereof

8708.94--

Steering wheels, steering columns and steeringboxes; parts thereof

8708.95--

Safety airbags with inflater system; parts thereof

8708.99--

Other :(IN)Free(PK)Free(SF)5%(SD)5%(SF)5%(SD)5%(SF)5%(SD)5%(SF)5%(SD)5%(IN)Free(PK)Free(SF)5%(SD)5%(IN)Free(PK)Free(SF)5%(SD)5%(IN)Free(PK)Free(SF)5%(SD)5%

1 fldgi ( ^1& fcAoh ) YS] ,xld m]cd;dka;]sl iudcjdoS ckrcfha w;s jsfYI .eigs m;]h ) 2015'11'20
PART I : SEC (I) - GAZETTE EXTRA ORDINARY OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA – 20.11.2015

8708.99.10---

New chassis not fitted with engines, but with orwithout fittings for motor vehicles of heading 87.02
and 87.04 with a g.v.w. of 3,000 kg or more

Free

kg

8708.99.20---

Other new chassis not fitted with engines, but withor without fittings

30%

kg

8708.99.30---

Other used chassis not fitted with engines, but withor without fittings

30%

kg

30% or Rs.
120,000
per cut
portion

kg

30%

kg

15%

u

8708.99.40---"Cut-portions" of motor vehicles

8708.99.90

---

Other

(AP)27% or
Rs108,000
per cut
portion(SF)25.2% or
Rs.100,000
per cut
portionWorks trucks, self-propelled, not fitted withlifting or handling equipment, of the type used infactories, warehouses, dock areas or airports, forshort distance transport of goods; tractors of thetype used on railway station platforms; parts ofthe foregoing vehicles.

87.09

87.10

639A

-

Vehicles :8709.11--

Electrical

8709.19

--

Other

15%

u

8709.90

-

Parts

15%

kg

15%

u

Free

u

Free

u

Free

u

Tanks and other armoured fighting vehicles,
motorised, whether or not fitted with weapons,
and parts of such vehicles.

8710.00(SF)5%(SD)4.5%(SF)5%(SD)4.5%

Motorcycles (including mopeds) and cycles fittedwith an auxiliary motor, with or without sidecars; side-cars.

87.11

8711.10-

With reciprocating internal combustion piston
engine of a cylinder capacity not exceeding 50 cc :8711.10.10---

Not more than three years old

8711.10.20---

More than three years old

8711.20-

With reciprocating internal combustion piston
engine of a cylinder capacity exceeding 50 cc but
not exceeding 250 cc :---Exceeding 50 cc but not exceeding 200 cc, not morethan three years old

8711.20.10(IN)Free(PK)Free(SF)4%(SD)1.5%(IN)Free(PK)Free(SF)4%(SD)1.5%(IN)Free(PK)Free(SF)4%(SD)1.5%

640A

1 fldgi ( ^1& fcAoh ) YS] ,xld m]cd;dka;]sl iudcjdoS ckrcfha w;s jsfYI .eigs m;]h ) 2015'11'20
PART I : SEC (I) - GAZETTE EXTRA ORDINARY OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA – 20.11.2015

8711.20.20---

Exceeding 50 cc but not exceeding 200 cc, morethan three years old

8711.20.30---

Other, not more than three years old

8711.20.40---

Other, more than three years old

8711.30-

With reciprocating internal combustion piston
engine of a cylinder capacity exceeding 250 cc but
not exceeding 500 cc :8711.30.10---

Exceeding 250 cc but not exceeding 350 cc, notmore than three years old

8711.30.20---

Exceeding 250 cc but not exceeding 350 cc, morethan three years old

8711.30.30---

Exceeding 350 cc but not exceeding 450 cc, notmore than three years old

8711.30.40---

Exceeding 350 cc but not exceeding 450 cc , morethan three years old

8711.30.50---

Other, not more than three years old

8711.30.60---

Other, more than three years old

8711.40-

With reciprocating internal combustion piston
engine of a cylinder capacity exceeding 500 cc but
not exceeding 800 cc

8711.40.10---

Not more than three years old

8711.40.20---

More than three years old

8711.50-

With reciprocating internal combustion piston
engine of a cylinder capacity exceeding 800 cc

8711.50.10---

Exceeding 800 cc but not exceedig 1000 cc, notmore than three years old

8711.50.20---

Exceeding 800 cc but not exceedig 1000 cc , morethan three years old

8711.50.30---

Other, not more than three years old(IN)Free(PK)Free(SF)4%(SD)1.5%(IN)Free(PK)Free(SF)4%(SD)1.5%(IN)Free(PK)Free(SF)4%(SD)1.5%(IN)Free(PK)Free(SF)4%(SD)1.5%(IN)Free(PK)Free(SF)4%(SD)1.5%(IN)Free(PK)Free(SF)4%(SD)1.5%(IN)Free(PK)Free(SF)4%(SD)1.5%(IN)Free(PK)Free(SF)4%(SD)1.5%(IN)Free(PK)Free(SF)4%(SD)1.5%(IN)Free(PK)Free(SF)4%(SD)1.5%(IN)Free(PK)Free(SF)4%(SD)1.5%(IN)Free(PK)Free(SF)4%(SD)1.5%(IN)Free(PK)Free(SF)4%(SD)1.5%(IN)Free(PK)Free(SF)4%(SD)1.5%

Free

u

Free

u

Free

u

Free

u

Free

u

Free

u

Free

u

Free

u

Free

u

Free

u

Free

u

Free

u

Free

u

Free

u

1 fldgi ( ^1& fcAoh ) YS] ,xld m]cd;dka;]sl iudcjdoS ckrcfha w;s jsfYI .eigs m;]h ) 2015'11'20
PART I : SEC (I) - GAZETTE EXTRA ORDINARY OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA – 20.11.2015

87.12

8711.50.40---

Other, more than three years old

8711.90-

Other :

8711.90.10---

Electrically operated motor bicycles

8711.90.90

---

Other

(IN)Free(PK)Free(SF)4%(SD)1.5%(IN)Free(PK)Free(SF)Free(SD)Free(IN)Free(PK)Free(SF)4%(SD)1.5%

641A

Free

u

Free

u

Free

u

15%

u

30% or Rs.
1800/= per
unit

u

Free

u

Free

u

Free

kg

Free

kg

Free

kg

Bicycles and other cycles (including delivery
tricycles), not motorised :8712.00

8712.00.10---

Delivery tricycles

8712.00.90

---

Other

Carriages for disabled persons, whether or not
motorised or otherwise mechanically propelled.

87.13

8713.10-

Not mechanically propelled

8713.90-

Other(IN)Free(PK)Free(SF)Free(SD)Free(IN)Free(PK)Free(SF)Free(SD)FreeParts and accessories of vehicles of headings
87.11 to 87.13.

87.14

8714.10-

Of motorcycles (including mopeds)

8714.10.10---

Frames, with or without frount folk

8714.10.90

---

Other

8714.20-

Of carriages for disabled persons-

Other :(IN)Free(PK)Free(SF)4%(SD)1.5%(IN)Free(PK)Free(SF)4%(SD)1.5%(IN)Free(PK)Free(SF)Free(SD)Free

642A

87.15

1 fldgi ( ^1& fcAoh ) YS] ,xld m]cd;dka;]sl iudcjdoS ckrcfha w;s jsfYI .eigs m;]h ) 2015'11'20
PART I : SEC (I) - GAZETTE EXTRA ORDINARY OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA – 20.11.2015

8714.91--

Frames and forks, and parts thereof :8714.91.10---

Bicycle frames(PK)Free

15%kg

8714.91.20---

Front forks(PK)Free

15%kg

8714.91.90

---

Other

(PK)FreeFreekg

8714.92--

Wheel rims and spokes :

15%

kg

Free

kg

Free

kg

Free

kg

15%

u

Free

kg

(AP)14.25%(IN)Free(PK)Free(SF)5%(SD)4.5%(AP) Free(IN)Free(PK)Free(SF)4%(SD)1.5%(IN)Free(PK)Free(SF)4%(SD)1.5%(IN)Free(PK)Free(SF)4%(SD)1.5%(PK)Free(IN)Free(PK)Free(SF)4%(SD)1.5%

8714.92.10---

Wheel rims

8714.92.90

---

Other

8714.93--

Hubs, other than coaster braking hubs and hub
brakes, and free-wheel sprocket-wheels

8714.94--

Brakes, including coaster braking hubs and hub
brakes, and parts thereof

8714.95--

Saddles8714.96--Pedals and crank-gear, and parts thereof

8714.99--

Other :

8714.99.10---

Mudguards(PK)Free

15%kg

8714.99.20---

Chain stays(PK)Free

15%kg

8714.99.30---

Seat stays

15%

kg

8714.99.90

---

Other

(PK)Free(PK)Free(SF)13.5%

15%

kg

30%

kg

8715.00

Baby carriages and parts thereof.

Trailers and semi-trailers; other vehicles, notmechanically propelled; parts thereof.

87.16

8716.10-

Trailers and semi-trailers of the caravan type, forhousing or camping :8716.10.10---

Not more than five years old

15%u8716.10.20---

More than five years old

15%u8716.20-

Self-loading or self-unloading trailers and semitrailers for agricultural purposes :8716.20.10---

Not more than five years old

15%u8716.20.20---

More than five years old

15%

u

-

Other trailers and semi-trailers for the transport ofgoods :--

Tanker trailers and tanker semi-trailers :8716.31

1 fldgi ( ^1& fcAoh ) YS] ,xld m]cd;dka;]sl iudcjdoS ckrcfha w;s jsfYI .eigs m;]h ) 2015'11'20
PART I : SEC (I) - GAZETTE EXTRA ORDINARY OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA – 20.11.2015

643A

8716.31.10---

Not more than five years old

15%u8716.31.20---

More than five years old

15%u8716.39--

Other :

8716.39.10---

Not more than five years old

15%u8716.39.20---

More than five years old

15%u8716.40-

Other trailers and semi-trailers :8716.40.10---

Not more than five years old

15%u8716.40.20---

More than five years old

15%u8716.80-

Other vehicles :8716.80.10---

Hand pallet trucks

Free

u

8716.80.20---

Wheelbarrows30%

u8716.80.30---

Other not more than five years old

15%u8716.80.40---

Other more than five years old

15%

u

-

Parts
30%

kg

Free %

kg

8716.90.10---

For wheelbarrows

8716.90.90---

Others(IN)Free(PK) Free(SF) 5%(SD)5%(IN)Free(PK) Free(SF) 4%(SD)1.5%