2103.30.00
Mustard flour and meal and prepared mustard
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 mustard flour and meal and prepared mustard into Sri Lanka under HS 2103.30.00 attracts CID 20%, VAT 18%, PAL 10%, CESS 40% or Rs 180/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.›Mustard flour and meal and prepared mustard
Customs Import Duty (CID) by zone
| General (GEN) | 20%20% |
Other levies
| VAT | 18%18% |
| PAL (General) | 10%10% |
| PAL (Singapore) | 6%6% |
| CESS (General) | 40% or Rs 180/kg40% or Rs.180/= per kg |
| CESS (Singapore) | 24% or Rs 100/kg24% or Rs.100/- per kg. |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |