The Customs or Import dutyA tax charged on certain goods which are brought into a coun... for Chocolates and pralines-truffles to Sri Lanka is classified under Food & Beverage(cdf categories).
The HSCODE applied for Chocolates and pralines-truffles is 18-6-90-0-0
The taxA fee imposed by a government on personal or corporate incom... is applied on the total sum of item cost, insurance cost and shipment cost.
The custom/import taxes are:
General duty is 25% or Rs.60/= per k%
Special TariffA government tax on imported and exported goods. rate 1 is NULL
Special TariffA government tax on imported and exported goods. rate 2 is NULL
Special TariffA government tax on imported and exported goods. rate 3 is NULL
Special TariffA government tax on imported and exported goods. rate 4 is NULL
Special TariffA government tax on imported and exported goods. rate 5 is NULL
Special TariffA government tax on imported and exported goods. rate 6 is NULL
Special TariffA government tax on imported and exported goods. rate 7 is NULL
The average VAT rate applicable in Sri Lanka is 0.15
Note: If the special tariffA government tax on imported and exported goods. rate is NULL then general duty is applicable.
The other taxes applicable are:
Import Cess
Ports and Airport Levy (PAL)
Excise Duty
Surcharge
Social Responsibility Levy (SRL)
NBT
To know more information on which tariff rate is applicable from the country you are importing to, look here
To get the accurate amount, calculate here
Calculation method:
Customs Duties or Import dutyA tax charged on certain goods which are brought into a coun... and taxes will be pending and need to be cleared while importing goods into SriLanka Either by a private individual or a commercial entity.
The valuation method is CIF.
- The import dutyA tax charged on certain goods which are brought into a coun... and taxes payable are calculated on the complete shipping value, which includes the cost of the imported goods, the cost of freight and the cost of insurance.
- Along with Import dutyA tax charged on certain goods which are brought into a coun..., import goods are also subject to Sales TaxKnown as VAT (Value Added Tax) in the UK. A tax based on the..., Import Cess, Ports and Airport Levy (PAL), and Excise in some cases.
Below is the Duty and Sales taxKnown as VAT (Value Added Tax) in the UK. A tax based on the... for SriLanka :
| Duty Rates | Average Duty Rate | Sales Tax(GST) | Threshold on goods |
|---|---|---|---|
| Varying range | Varies | 15% | No minimum threshold(All the goods are duty and taxes payable irrespective of import value) |
Extra taxes and customs fees while importing:
| Type of TaxA fee imposed by a government on personal or corporate incom... | Products | Rates |
|---|---|---|
| Import Cess | Specified products | 1% to 45% |
| Ports and Airport Levy | All | 0% to 5% |
| Excise Duty | Specified products | 12% to 173% |
| Surcharge | All | 15% to 100% |
| Social Responsibility Levy | All | 1.5% |
| NBT | All | 2% |
Please find the lists and detailed information about other taxes here.
NOTE:
- Excise duties and special excise levies are charged on tobacco, cigarettes, liquor, motor vehicles, selected petroleum products, paints, air conditioners, dishwashers, household washing machines, and other products at various rates and at unit rates.
- Import cess is charged on Meat of swine, fresh, chilled or frozen, Foliage, branches and other parts of plants, without flowers or
flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed,
bleached, impregnated or otherwise prepared. - Sales trax is applied on the sum of the CIF value, applicable duty, PAL and Import Cess.
- As there is no threshold, all duties and taxes are payable irrespective of import values.
- Import Cess is based on units of measure like weight or quantity and it is specific(ad valorem). It is calculated on the CIF value.
- Ports and Airport Levy is calculated based on CIF value while Excise is based on units of measure and calculated on the sum of the CIF value, applicable duty, PAL and Import Cess.
- Social Responsibility Levy is based on the sum of duty, surcharge and excise and NBT is applicable if CIF value exceeds Rs.650,000 per quarter.
Prohibited Items:
- No items are prohibited
Other related items:
Asti spumante
Sparkling wine
Champagne brut and bottle
Vodka energy drink
Spirits brandy – cognac, Cocktail, Brandy
spirits gin and Jenever
Spirits tequila and cuervo, Mezcal
Malt whiskey and Whisky – scotch of 2 to 4 litres
Coffee – instant coffee – flavoured and Cappuccino hazelnut (powdered drink mix)
Tea leaves – black > 3kg
Tea leaves – green < 3kg - flavoured
Lemons,Cranberry, Apples – fresh
Dry fruit and bananas – dried
Cherries in syrup – maraschino, Cherries,
Fresh green chilli and Chili peppers
Dates – dried
Dried tropical fruit, Truffles, and Blueberry
Kiwifruit – fresh
Dried mushrooms
Fruit jam, honey & spreads jam – guava,
Jatropha oil and Avocado oil,
Sauce – mustard
Chocolates and pralines-truffles