1901.10.10
Food preparations approved by the Director General of Health Services
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 food preparations approved by the director general of health services into Sri Lanka under HS 1901.10.10 attracts CID Free, VAT Ex, PAL 10%, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.›Preparations suitable for infants or young children, put up for retail sale :›Food preparations approved by the Director General of Health Services
Customs Import Duty (CID) by zone
| General (GEN) | FreeFree |
| Pakistan PSFTA (PK) | FreeFree |
| SAFTA – Developing (SD) | 1.5%1.5% |
| SAFTA – LDC (SF) | 4%4% |
| Singapore SLSFTA (SG) | FreeFree |
Other levies
| VAT | ExEx |
| PAL (General) | 10%10% |
| PAL (Singapore) | 6%6% |
| CESS (General) | – |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |