09Coffee, tea, maté and spices
Section II · 131 lines
Chapter notes
Notes. 1.- Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows : (a) Mixtures of two or more of the products of the same heading are to be classified in that heading; (b) Mixtures of two or more of the products of different headings are to be classified in heading 09.10. The addition of other substances to the products of headings 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 21.03. 2.- This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 12.11.
| Code | Description | Unit | CID | VAT | PAL | CESS | Excise | SSCL |
|---|---|---|---|---|---|---|---|---|
| 09.01 | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion. | |||||||
| Coffee, not roasted : | ||||||||
| Not decaffeinated: | ||||||||
| 0901.11.10 | Coffee Seeds | kg | 20% | 18% | Ex | 13% | – | 2.5% |
| 0901.11.90 | Other | kg | 20% | 18% | Ex | 13% | – | 2.5% |
| Decaffeinated : | ||||||||
| 0901.12.10 | Coffee Seeds | kg | 20% | 18% | Ex | 13% | – | 2.5% |
| 0901.12.90 | Other | kg | 20% | 18% | Ex | 13% | – | 2.5% |
| Coffee, roasted : | ||||||||
| 0901.21 | Not decaffeinated | kg | 20% | 18% | 10% | 25% | – | 2.5% |
| 0901.22 | Decaffeinated | kg | 20% | 18% | 10% | 25% | – | 2.5% |
| 0901.90 | Other | kg | 20% | 18% | 10% | 25% | – | 2.5% |
| 09.02 | Tea, whether or not flavoured. | |||||||
| Green tea (not fermented) in immediate packings of a content not exceeding 3 kg : | ||||||||
| In immediate packing of a content not exceeding 4g : | ||||||||
| 0902.10.11 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, flavoured | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.10.12 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, Other | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.10.13 | Other , flavouredL required | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.10.19 | OtherL required | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| In immediate packing of a content exceeding 4g, but not exceeding 1kg : | ||||||||
| 0902.10.21 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, flavoured | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.10.22 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, Other | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.10.23 | Other , flavouredL required | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.10.29 | OtherL required | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| In immediate packing of a content exceeding 1Kg, but not exceeding 3kg : | ||||||||
| 0902.10.31 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, flavoured | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.10.32 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, Other | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.10.33 | Other , flavouredL required | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.10.39 | OtherL required | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.20 | Other green tea (not fermented) : | – | – | |||||
| In immediate packing of a content exceeding 3 kg but not exceeding 5kg: | ||||||||
| 0902.20.11 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, flavoured | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.20.12 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, Other | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.20.13 | Other , flavouredL required | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.20.19 | OtherL required | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| In immediate packing of a content exceeding 5Kg, but not exceeding 10 kg : | ||||||||
| 0902.20.21 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, flavoured | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.20.22 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, Other | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.20.23 | Other , flavouredL required | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.20.29 | OtherL required | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| Other : | ||||||||
| 0902.20.91 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, flavoured | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.20.92 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, Other | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.20.93 | Other , flavouredL required | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.20.99 | OtherL required | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| 0902.30 | Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg : | – | – | |||||
| In immediate packing of a content not exceeding 4g : | ||||||||
| 0902.30.11 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, flavoured | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| 0902.30.12 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, Other | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.30.13 | Other, FlavouredL required | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.30.19 | OtherL required | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| In immediate packing of a content exceeding 4g but not exceeding 1 kg : | ||||||||
| 0902.30.21 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, flavoured | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.30.22 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, Other | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.30.23 | Other, FlavouredL required | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.30.29 | OtherL required | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| In immediate packing of a content exceeding 1kg but not exceeding 3 kg : | ||||||||
| 0902.30.31 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, flavoured | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.30.32 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, Other | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.30.33 | Other, FlavouredL required | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.30.39 | OtherL required | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| Other black tea (fermented) and other partly fermented tea : | ||||||||
| In immediate packing of a content exceeding 3Kg but not exceeding 5 Kg : | ||||||||
| 0902.40.11 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, flavoured | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.40.12 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, Other | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.40.13 | Other , flavouredL required | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.40.19 | OtherL required | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| In immediate packing of a content exceeding 5Kg but not exceeding 10 Kg : | ||||||||
| 0902.40.21 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, flavoured | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.40.22 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, Other | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.40.23 | Other , flavouredL required | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.40.29 | OtherL required | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| Other : | ||||||||
| 0902.40.91 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, flavoured | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.40.92 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, Other | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.40.93 | Other , flavouredL required | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0902.40.99 | OtherL required | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| 09.03 | Maté. | |||||||
| 0903.00 | Maté. | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 09.04 | Pepper of the genus Piper ; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta . | |||||||
| Pepper : | ||||||||
| 0904.11 | Neither crushed nor ground : | – | – | |||||
| Light Berries of pepper with a density not exceeding 450grams per litre : | ||||||||
| 0904.11.11 | OrganicICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0904.11.19 | OtherICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0904.11.20 | Matured Berries of pepper with a density exceeding 450grams per litreICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0904.11.30 | Other, whiteICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| Other: | ||||||||
| 0904.11.91 | Long Pepper (Piper Longum) (Thippili) | kg | 20% | 18% | 10% | 25% | – | 2.5% |
| 0904.11.99 | OtherICL suspended | kg | 20% | 18% | 10% | 25% | – | 2.5% |
| Crushed or ground : | ||||||||
| Crushed: | ||||||||
| 0904.12.11 | Long Pepper (Piper Longum) (Thippili)ICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0904.12.19 | OtherICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| Ground: | ||||||||
| 0904.12.21 | Long Pepper (Piper Longum) (Thippili)ICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0904.12.29 | OtherICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| Fruits of the genus Capsicum or of the genus Pimenta: | ||||||||
| Dried, neither crushed nor ground : | ||||||||
| 0904.21.10 | Chillies Chili Whole and GroundSLSI | kg | Rs 100/kg | 18% | Ex | – | – | 2.5% |
| 0904.21.90 | Other | kg | 20% | 18% | 10% | 25% | – | 2.5% |
| Crushed or ground : | ||||||||
| 0904.22.10 | Chillies Chili Whole and GroundSLSI | kg | Rs 100/kg | 18% | Ex | – | – | 2.5% |
| 0904.22.90 | Other | kg | Rs 100/kg | 18% | Ex | – | – | 2.5% |
| 09.05 | Vanilla. | |||||||
| 0905.10 | Neither crushed nor ground : | – | – | |||||
| 0905.10.10 | Vanilla Pods | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0905.10.90 | Other | kg | 20% | 18% | 10% | 25% | – | 2.5% |
| 0905.20 | Crushed or ground | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 09.06 | Cinnamon and cinnamon-tree flowers (+). | |||||||
| Neither crushed nor ground : | ||||||||
| 0906.11 | Cinnamon ( Cinnamomum zeylanicum Blume) : | – | – | |||||
| Organic | ||||||||
| 0906.11.11 | Quills cut, in retail packs of 1 kg or less and packed in casesICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0906.11.12 | Other quillsICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0906.11.13 | QullingsICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0906.11.14 | FeatheringsICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0906.11.15 | ChipsICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0906.11.19 | OtherICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| Other : | ||||||||
| 0906.11.91 | Quills cut, in retail packs of 1 kg or less and packed in casesICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0906.11.92 | Other quillsICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0906.11.93 | QullingsICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0906.11.94 | FeatheringsICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0906.11.95 | ChipsICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0906.11.99 | OtherICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0906.19.00 | OtherICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| Crushed or ground : | ||||||||
| 0906.20.10 | Cinnamon ( Cinnamomum zeylanicumBlume ) crushedICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0906.20.20 | Cinnamon ( Cinnamomum zeylanicum Blume ) groundICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0906.20.90 | OtherICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 09.07 | Cloves (whole fruit, cloves and stems). | |||||||
| 0907.10 | Neither crushed nor ground : | – | – | |||||
| Organic : | ||||||||
| 0907.10.11 | Whole fruitICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0907.10.12 | ClovesICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0907.10.13 | StemsICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| Other : | ||||||||
| 0907.10.91 | Whole fruitICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0907.10.92 | ClovesICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0907.10.93 | StemsICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0907.20 | Crushed or groundICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 09.08 | Nutmeg, mace and cardamoms. | |||||||
| Nutmeg : | ||||||||
| 0908.11 | Neither crushed nor ground : | – | – | |||||
| Organic | ||||||||
| 0908.11.11 | Wormy and PunkyICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0908.11.19 | OtherICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| Other : | ||||||||
| 0908.11.91 | Wormy and PunkyICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0908.11.99 | OtherICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| Crushed or ground : | ||||||||
| 0908.12.10 | BrokenICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0908.12.90 | OtherICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| Mace : | ||||||||
| 0908.21 | Neither crushed nor groundICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0908.22 | Crushed or groundICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| Cardamoms : | ||||||||
| 0908.31 | Neither crushed nor groundICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 0908.32 | Crushed or groundICL suspended | kg | 20% | 18% | Ex | 25% | – | 2.5% |
| 09.09 | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries. | |||||||
| Seeds of coriander : | ||||||||
| 0909.21 | Neither crushed nor ground Coriander Whole and GroundSLSI | kg | 30% | 18% | Ex | – | – | 2.5% |
| 0909.22 | Crushed or ground Coriander Whole and GroundSLSI | kg | 30% | 18% | Ex | – | – | 2.5% |
| Seeds of cumin : | ||||||||
| 0909.31 | Neither crushed nor ground | kg | 30% | 18% | Ex | – | – | 2.5% |
| 0909.32 | Crushed or ground | kg | 30% | 18% | Ex | – | – | 2.5% |
| Seeds of anise, badian, caraway or fennel; juniper berries : | ||||||||
| Neither crushed nor ground : | ||||||||
| 0909.61.10 | Seeds of anise or badin | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0909.61.20 | Seeds of fennel | kg | 30% | 18% | Ex | – | – | 2.5% |
| 0909.61.30 | Seeds of caraway | Kg | 30% | 18% | Ex | – | – | 2.5% |
| 0909.61.90 | Other | kg | 30% | 18% | Ex | – | – | 2.5% |
| Crushed or ground : | ||||||||
| 0909.62.10 | Anise, badin or caraway | Kg | 20% | 18% | 10% | – | – | 2.5% |
| 0909.62.90 | Other | kg | 30% | 18% | 10% | – | – | 2.5% |
| 09.10 | Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices. | |||||||
| Ginger : | ||||||||
| 0910.11 | Neither crushed nor ground : | – | – | |||||
| 0910.11.10 | DriedICL suspended | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| 0910.11.90 | OtherICL suspended | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0910.12 | Crushed or groundICL suspended | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| Saffron : | ||||||||
| 0910.20.10 | Neither crushed nor ground | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0910.20.90 | Other | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| Turmeric (curcuma) : | ||||||||
| 0910.30.10 | Neither crushed nor ground Turmeric Whole and GroundICL suspendedSLSI | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0910.30.90 | Other Turmeric Whole and GroundICL suspendedSLSI | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| Other spices : | ||||||||
| Mixtures referred to in Note 1(b) to this Chapter : | ||||||||
| 0910.91.10 | Neither crushed nor ground | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| 0910.91.90 | Other | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| Other : | ||||||||
| 0910.99.10 | Mathe seed | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0910.99.20 | Curry | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| Thyme and bay leaves | ||||||||
| 0910.99.31 | Neither crushed nor ground | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| 0910.99.39 | Other | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| Other : | ||||||||
| 0910.99.91 | Neither crushed nor ground | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| 0910.99.99 | Other | kg | 20% | 18% | 10% | 10% | – | 2.5% |