2401.10.00
Tobacco, not stemmed/stripped
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 tobacco, not stemmed/stripped into Sri Lanka under HS 2401.10.00 attracts CID 90% or Rs 425/kg, VAT 18%, PAL Ex, CESS 25%, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Unmanufactured tobacco; tobacco refuse.›Tobacco, not stemmed/stripped
Customs Import Duty (CID) by zone
| General (GEN) | 90% or Rs 425/kg90% or Rs.425/= per kg |
Other levies
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | 25%25% |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |