2402.10.00
Cigars, cheroots and cigarillos, containing tobacco
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 cigars, cheroots and cigarillos, containing tobacco into Sri Lanka under HS 2402.10.00 attracts CID Rs 4000/kg net weight, VAT 18%, PAL Ex, CESS Rs 4000/kg net weight, Excise Rs 9660/kg net weight, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.›Cigars, cheroots and cigarillos, containing tobacco
Customs Import Duty (CID) by zone
| General (GEN) | Rs 4000/kg net weightRs.4000/= per kg net weight |
Other levies
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | Rs 4000/kg net weightRs.4,000/= per kg net weight |
| CESS (Singapore) | – |
| Excise | Rs 9660/kg net weightRs.9,660/- per kg (net weight) |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |