2101.20.13
In immidiate packing of acontent exceeding 1Kg, but not exceeding 3 Kg
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 in immidiate packing of acontent exceeding 1kg, but not exceeding 3 kg into Sri Lanka under HS 2101.20.13 attracts CID 20% or Rs 1500/kg, VAT 18%, PAL Ex, CESS 10% or Rs 600/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof.›Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate :›Instant tea , certified by Sri Lanka Tea Board as wholly of Sri Lankan origin:›In immidiate packing of acontent exceeding 1Kg, but not exceeding 3 Kg
Customs Import Duty (CID) by zone
| General (GEN) | 20% or Rs 1500/kg20% or Rs. 1500/- per kg |
| Pakistan PSFTA (PK) | FreeFree |
Other levies
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | 10% or Rs 600/kg10% or Rs.600/= per kg |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |