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Importing Plastics and articles thereof from Sri Lanka into Australia (2026)

Australia has no FTA with Sri Lanka, so all Chapter 39 plastic goods attract full MFN duty rates with no preferential concessions available; importers must simultaneously verify correct tariff classification and meet FSANZ, ACCC, or DAFF biosecurity obligations depending on the specific plastic product type.

No FTA — MFN rates applyHS Chapter 39

Compliance requirements

  • Confirm MFN duty rate per specific HS subheading before shipment — Sri Lankan GSP Form A confers no Australian duty reduction.
  • Food-contact or children's plastic items require FSANZ or AS/NZS 8124 compliance evidence obtained before customs clearance.
  • Hollow plastic items such as outdoor furniture must be inspected and cleared of organic matter to satisfy DAFF biosecurity requirements.
  • Food-contact plastics (containers, wrapping film, cutlery) must comply with FSANZ standards — suppliers should provide a food-grade declaration or migration test results confirming compliance with FSANZ Food Standards Code Standard 1.4.3
  • Plastic items containing wood, soil, plant material or organic matter in cavities (e.g. outdoor furniture with hollow legs) trigger DAFF biosecurity inspection and may require treatment or re-export under the Biosecurity Act 2015
  • Children's plastic products (toys, feeding items) are subject to the ACCC's mandatory consumer product safety standards — importers must ensure compliance with AS/NZS 8124 and relevant ACCC product safety notices before customs clearance
  • Anti-dumping measures are actively applied to plastics from China and other countries — check the ABF Anti-Dumping Commission register before shipment, particularly for PVC products, polyethylene film and styrene polymers, as duty liabilities can be substantial and retrospective
  • Plastic packaging subject to the Australian Packaging Covenant (APCO) and state-based container deposit schemes may impose downstream obligations on brand owners and importers — not a customs hold-up but a compliance cost that surprises new importers
  • No FTA exists between Australia and Sri Lanka, so MFN (general) tariff rates apply to all goods. A commercial invoice and packing list are required, and importers should confirm the correct tariff classification to avoid overpaying or underpaying duty.
  • Goods of Sri Lankan origin do not qualify for preferential tariff treatment under any Australian FTA. A formal certificate of origin such as a GSP Form A may still be presented for record-keeping but confers no duty reduction benefit under Australian customs law.
  • Biosecurity requirements under the Biosecurity Act 2015 are strictly enforced. Goods such as timber products, coir fibre, natural rubber items, dried spices and tea must be accompanied by appropriate phytosanitary certificates and may be subject to inspection or treatment on arrival by the Australian Border Force and DAFF.
  • Apparel and footwear from Sri Lanka, which are major export categories, must comply with the Australian Consumer Law mandatory care labelling and fibre content disclosure requirements. Electrical goods must meet ACMA regulatory compliance mark obligations and relevant Australian standards under the Electrical Equipment Safety System.

Key documents required

  • commercial invoice with full polymer type description (e.g. HDPE, PET, PP) and HS subheading declared by supplier
  • bill of lading or airway bill
  • packing list with net and gross weights per SKU
  • food-grade declaration or third-party migration test certificate for any food-contact plastic articles
  • ACCC supplier declaration or test report for children's plastic products subject to mandatory safety standards

Import tip

Declaring the specific polymer type and form (e.g. 'polypropylene, in primary forms, random copolymer' vs 'articles of polypropylene') in the commercial invoice prevents ABF tariff reclassification disputes — the boundary between Chapters 39 and 40, and between primary forms and finished articles, is a common audit trigger that delays clearance and generates amendment costs.

Calculate the total landed cost for Chapter 39 goods from Sri Lanka — duty, GST, IPC, and biosecurity included.

Other product categories imported from Sri Lanka