1509.40
Other virgin olive oils
Section III · ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS;PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES · unit: kg
Importing other virgin olive oils into Sri Lanka under HS 1509.40 attracts CID 20% or Rs 110/kg, VAT 18%, PAL Ex, CESS 10% or Rs 75/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Olive oil and its fractions, whether or not refined, but not chemically modified.›Other virgin olive oils
Customs Import Duty (CID) by zone
| General (GEN) | 20% or Rs 110/kg20% or Rs.110/= per kg |
| Pakistan PSFTA (PK) | FreeFree |
Other levies
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | 10% or Rs 75/kg10% or Rs.75/= per kg |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |