Mixtures of juices Fruit Cordial Concentrates,Fruit Squash Concentrates, Fruit Syrup Concentrates / 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 mixtures of juices fruit cordial concentrates,fruit squash concentrates, fruit syrup concentrates / fruit juice concentrated and fruit juice nectars/ fruit squashes, fruit syrups, fruit cordials into Sri Lanka under HS 2009.90.00 attracts CID 20% or Rs 130/kg, VAT 18%, PAL 10.0%, CESS 45% or Rs 320/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 130/kg20% or Rs.130/- per kg |
| VAT | 18%18% |
| PAL (General) | 10.0%10.0% |
| PAL (Singapore) | – |
| CESS (General) | 45% or Rs 320/kg45% or Rs.320/= per kg |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |