In retail packaging of 1 kg or less Biscuits and Cookies
SLSISection 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 in retail packaging of 1 kg or less biscuits and cookies into Sri Lanka under HS 1905.31.10 attracts CID 20%, VAT 18%, PAL 10.0%, CESS 35% or complex (pctOfMrp) or Rs 160/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
- SSri Lanka Institute of Standards (SLSI) — compulsory conformity inspection
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) | 20%20% |
| VAT | 18%18% |
| PAL (General) | 10.0%10.0% |
| PAL (Singapore) | – |
| CESS (General) | 35% or complex (pctOfMrp) or Rs 160/kg35% or 35% of 65% of MRP or Rs.160/= per kg |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |