1904.10.00
Prepared foods obtained by the swelling or roasting of cereals or cereal products
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 prepared foods obtained by the swelling or roasting of cereals or cereal products into Sri Lanka under HS 1904.10.00 attracts CID 20% or Rs 230/kg, VAT 18%, PAL 10.0%, CESS 30% or Rs 140/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included.›Prepared foods obtained by the swelling or roasting of cereals or cereal products
Customs Import Duty (CID) by zone
| General (GEN) | 20% or Rs 230/kg20% or Rs.230/- per kg |
| Pakistan PSFTA (PK) | FreeFree |
Other levies
| VAT | 18%18% |
| PAL (General) | 10.0%10.0% |
| PAL (Singapore) | – |
| CESS (General) | 30% or Rs 140/kg30% or Rs.140/= per kg |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |