1516.30
Microbial fats and oils and their fractions
Section III · ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS;PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES · unit: kg
Importing microbial fats and oils and their fractions into Sri Lanka under HS 1516.30 attracts CID 20% or Rs 180/kg, VAT 18%, PAL Ex, CESS Rs 73/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.›Microbial fats and oils and their fractions
Customs Import Duty (CID) by zone
| General (GEN) | 20% or Rs 180/kg20% or Rs.180/= per kg |
| Pakistan PSFTA (PK) | FreeFree |
Other levies
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | Rs 73/kgRs.73/= per kg |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |