1806.10.00
Cocoa powder, containing added sugar or other sweetening matter
Section 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 cocoa powder, containing added sugar or other sweetening matter into Sri Lanka under HS 1806.10.00 attracts CID 20% or Rs 240/kg, VAT 18%, PAL 10%, CESS 35% or Rs 160/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Chocolate and other food preparations containing cocoa (+).›Cocoa powder, containing added sugar or other sweetening matter
Customs Import Duty (CID) by zone
| General (GEN) | 20% or Rs 240/kg20% or Rs. 240 per Kg |
Other levies
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | – |
| CESS (General) | 35% or Rs 160/kg35% or Rs.160/= per kg |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |