2008.40.00
Pears
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 pears into Sri Lanka under HS 2008.40.00 attracts CID 20% or Rs 60/kg, VAT 18%, PAL 10%, CESS 45% or Rs 270/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.›Pears
Customs Import Duty (CID) by zone
| General (GEN) | 20% or Rs 60/kg20% or Rs.60/- per kg |
| SAFTA – Developing (SD) | 23.8% or Rs 33/kg23.8% or Rs. 33/- per kg |
Other levies
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | 6%6% |
| CESS (General) | 45% or Rs 270/kg45% or Rs.270/= per kg |
| CESS (Singapore) | 28% or Rs 100/kg28% or Rs.100/= per kg |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |