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EXPORT AND INVESTMENT PROMOTION LEVY (EIPL) – KEY UPDATES:
Last reviewed – 26 February 2025
Introduced by Finance Act, 2023
Chargeable at
10% or 17.5%
of the customs value on specified imports.
Items subject to 17.5% EIPL
:
Cement clinker
(Tariff No. 2523.10.00)
Iron & steel items
(Tariff Nos. 7207.11.00, 7213.91.10, 7213.91.90)
Items subject to 10% EIPL
:
Paper pulp & paperboard articles
(Tariff Nos. 4804.11.00, 4804.21.00, 4804.31.00, 4819.30.00, 4819.40.00)
Bleached sack kraft
(Tariff Nos. 4804.29.00 & 4804.39.00)
(Introduced by TLAA, 2024)
Key Consideration:
Importers should review tariff classifications to assess EIPL applicability
.
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