Global Trade Alert
Global Trade Alert

Sri Lanka: Elimination of value added tax on certain imported items

Announcement

01 Jan 2013

In January 2013, the government of Sri Lanka announced a change in import formalities.

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Number of interventions

1

0 certainly harmful

0 likely harmful

1 liberalising

List of interventions

Implementation date

01 Jan 2013

Revocation date:

No revocation date

Updated: 01 Jan 2013
Internal taxation of imports In force

On 1 January 2013, amendments to the VAT act of 2002 of Sri Lanka entered into force. Imports of the following items are excluded from VAT as from 1 January 2013 (HS codes in parenthesis):

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