Qualifying criteria and incentives Medical Services Selected machinery and instruments for provision of health services duty free Duty free raw materials for the manufacture of pharmaceuticals Education Temporary import of professional and scientific equipment and pedagogic material. Apparatus, drugs and chemicals imported for educational purposes or for research work. Industries Project related machinery, equipment, parts and inputs including raw material and accessories for the textile and garment industry. Machinery and equipment imported under the Fiscal Incentives Scheme for utilizing advanced technology. Tourism Goods, machinery and equipment required for the refurbishmint of approved tourist hotels or rest houses and vehicles required for the tourist industry.
Vehicles are eligible for the concessions only for a period of one year.
Communications Machinery, equipment and accessories required for the provision of a telecommunication service. Energy saving bulbs Duty free materials and components for the manufacture of energy saving bulbs Trade Goods imported for display or use at exhibitions, fairs, meetings or similar events approved by the Secretary to the Treasury. Board of Investment of Sri Lanka. All Rights Reserved. Site by Affno .