Extended Notes - Televisions (Flat Screens)

  • Category: Web Articles
  • Client: NIVDU
  • Project date: 16 June, 2020
  • Caution : These articles supplement Commodity Guides maintained by NIVDU of Sri Lanka Customs. They contain general information about commodities and their various aspects that have an impact on value.

Flat screen televisions incorporating technologies such as LED and LCD are frequently imported commodities to Sri Lanka. These imports fall under HS Codes; 85287241, 85287249, 85287291 and 85287299. As per prevailing import tariff rates, TVs which have a higher screen size than 32 Inches are subjected to higher taxes and levies. The following are factors that have a significant impact on the value of this commodity.


As with most appliances, the brand carries a significant weight on the aspect of price. As such, even among similarly specced units, internationally recognized top tier brands such as Sony tend to be priced higher.

Smart Technology

Presently, this commodity can be split into two categories as smart and standard TVs. The definition of a smart TV changes with technological advances. Currently a TV that can connect to the internet, run apps and consists of an operating system (Android, WebOS etc.) can be categorized as a smart TV. These units cost more than standard TVs.

Screen Size & Resolution

These aspects have a significant impact on the value especially on larger screen sizes (Larger than 55 Inches). Resolution is measured in pixel density. As an example, a full HD TV has a resolution of 1,920 pixels displayed across the screen horizontally and 1,080 pixels down the screen vertically. As the resolution increases, the price of TV’s increases with it.

Panel Type

The panel type represents the core technology used in the TV. As such, it's the most important aspect when assessing the value. For example, presently OLED and QLED are newer technologies. As such, the price difference between similarly specced LED TV and OLED TV will be quite large.

Minor Factors

There are a number of factors that might have a minor impact on the value.
  • Flat screen commercial displays are imported under the same HS Codes. In certain cases, they feature stripped versions of domestic models. In other cases they contain features that support specific usage.
  • Features such as sound engine and physical colour of the TV could have an impact