2404.19
Other
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 other into Sri Lanka under HS 2404.19 attracts CID 255% or Rs 4100/kg gross weight, VAT 18%, PAL Ex, CESS 25%, Excise Rs 720/kg, SSCL 2.5% at the general rate. Preferential rates for trade-agreement origins and the full levy breakdown are below.
Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body.›Products intended for inhalation without combustion :›Other
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 | Rs 720/kgRs.720/= per kg |
| Surcharge | – |
| SCL | – |
| SSCL | 2.5%2.5% |