2005.91.00
Bamboo shoots
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 bamboo shoots into Sri Lanka under HS 2005.91.00 attracts CID 20% or Rs 60/kg, VAT 18%, PAL 10%, CESS 45% or Rs 290/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06.›Other vegetables and mixtures of vegetables :›Bamboo shoots
Customs Import Duty (CID) by zone
| General (GEN) | 20% or Rs 60/kg20% or Rs. 60/- per kg |
| SAFTA – Developing (SD) | 5% or Rs 14/kg5% or Rs.14/- per kg |
| SAFTA – LDC (SF) | 7.5% or Rs 20/kg7.5% or Rs.20/- per kg |
Other levies
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | 6%6% |
| CESS (General) | 45% or Rs 290/kg45% or Rs.290/= per kg |
| CESS (Singapore) | 28% or Rs 100/kg28% or Rs.100/= per kg |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |