2104.20
Homogenised composite food preparations
L requiredSection 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 homogenised composite food preparations into Sri Lanka under HS 2104.20 attracts CID 20%, VAT 18%, PAL Ex, 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.
Soups and broths and preparations therefor; homogenised composite food preparations.›Homogenised composite food preparations
Import control statusL required
- LImport Control License (ICL) required prior to importation
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.
Customs Import Duty (CID) by zone
| General (GEN) | 20%20% |
| Pakistan PSFTA (PK) | FreeFree |
Other levies
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| 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% |