Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates.
L requiredSection IV · PREPARED FOODSTUFFS;BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY · unit: kg
Importing extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates. into Sri Lanka under HS 1603.00 attracts CID 10%, VAT 18%, PAL 10%, CESS 23% or Rs 113/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
- LImport Control License (ICL) required prior to importation
Meanings quoted from the official NITG 2026-05-16 Preamble, “ABBREVIATIONS AND SYMBOLS” (printed p.79). Always confirm the current control regime with Sri Lanka Customs before importing.
| General (GEN) | 10%10% |
| Pakistan PSFTA (PK) | FreeFree |
| SAFTA – Developing (SD) | 5%5% |
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | 6%6% |
| CESS (General) | 23% or Rs 113/kg23% or Rs.113/= per kg |
| CESS (Singapore) | 24% or Rs 80/kg24% or Rs.80/= per kg |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |