Of a Brix value not exceeding 30 Fruit Juice Concentrated and Fruit Juice Nectars / Fruit Squashes, Fruit Syrups, Fruit Cordials
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 not exceeding 30 fruit juice concentrated and fruit juice nectars / fruit squashes, fruit syrups, fruit cordials into Sri Lanka under HS 2009.61.00 attracts CID 20% or Rs 60/kg, VAT 18%, PAL 10%, CESS 45% or Rs 225/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 60/kg20% or Rs.60/- per kg |
| Pakistan PSFTA (PK) | FreeFree |
| SAFTA – Developing (SD) | 5% or Rs 15/kg5% or Rs. 15/- per kg |
| SAFTA – LDC (SF) | 5% or Rs 15/kg5% or Rs. 15/- per kg |
| Singapore SLSFTA (SG) | 20%20% |
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | 6%6% |
| CESS (General) | 45% or Rs 225/kg45% or Rs.225/= per kg |
| CESS (Singapore) | 28% or Rs 88/kg28% or Rs.88/= per kg |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |