1806.32.00
Not filled
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 not filled into Sri Lanka under HS 1806.32.00 attracts CID 20% or Rs 220/kg, VAT 18%, PAL 10%, CESS 35% or complex (pctOfMrp) or Rs 200/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 (+).›Other, in blocks, slabs or bars :›Not filled
Customs Import Duty (CID) by zone
| General (GEN) | 20% or Rs 220/kg20% or Rs.220/= per kg |
Other levies
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | – |
| CESS (General) | 35% or complex (pctOfMrp) or Rs 200/kg35% or 35% of 65% of MRP or Rs.200/= per kg |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |