2403.11.00
Water pipe tobacco specified in Subheading Note 1 to this Chapter
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 water pipe tobacco specified in subheading note 1 to this chapter into Sri Lanka under HS 2403.11.00 attracts CID 255% or Rs 4100/kg gross weight, 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.
Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences (+).›Smoking tobacco, whether or not containing tobacco substitutes in any proportion :›Water pipe tobacco specified in Subheading Note 1 to this Chapter
Customs Import Duty (CID) by zone
| General (GEN) | 255% or Rs 4100/kg gross weight255% or Rs.4100/= per kg gross weight |
Other levies
| VAT | 18%18% |
| PAL (General) | ExEx |
| PAL (Singapore) | – |
| CESS (General) | 25%25% |
| CESS (Singapore) | – |
| Excise | – |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |