2106.90.99
Other Milk Added drinks
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 kg
Importing other milk added drinks into Sri Lanka under HS 2106.90.99 attracts CID 20%, VAT 18%, PAL 10%, CESS 30%, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Food preparations not elsewhere specified or included.›Other :›Other Preparations:›Other Milk Added drinks
Import control statusSLSI
- 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.
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) | 30%30% |
| CESS (Singapore) | 16%16% |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |