2402.20.50
Cigarettes, each exceeding 72 mm but not exceeding 84 mm in length
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 cigarettes, each exceeding 72 mm but not exceeding 84 mm in length into Sri Lanka under HS 2402.20.50 attracts CID 20%, VAT 18%, PAL Ex, CESS 160%, Excise Rs 81000/1000 cigarettes, 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.›Cigarettes containing tobacco :›Cigarettes, each exceeding 72 mm but not exceeding 84 mm in length
Customs Import Duty (CID) by zone
| General (GEN) | 20%20% |
Other levies
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | 160%160% |
| CESS (Singapore) | – |
| Excise | Rs 81000/1000 cigarettesRs. 81,000/= per 1000 cigarettes |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |