Of a Brix value of 60 or more, in bulk packaging of 270 kg or more Fruit Cordial Concentrates,Fruit Squash Concentrates, Fruit Syrup Concentrates
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 of a brix value of 60 or more, in bulk packaging of 270 kg or more fruit cordial concentrates,fruit squash concentrates, fruit syrup concentrates into Sri Lanka under HS 2009.11.10 attracts CID 20% or Rs 140/kg, VAT 18%, PAL 10%, CESS 10% or Rs 100/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% or Rs 140/kg20% or Rs.140/- per kg |
| Pakistan PSFTA (PK) | FreeFree |
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | – |
| CESS (General) | 10% or Rs 100/kg10% or Rs.100/= per kg |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |