IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

Yes

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 20 Nov 2015 | Removal date: 20 Nov 2016
Still in force

Import tariff

On 20 November 2015, Sri Lanka through Extraordinary Gazette 1941/43 - 2015 made the following amendments to the applicable Special Commodity Levy -

  • The cap on levy on fresh, chilled, or frozen fish under HS 0302 and 0303 has been increased from "10% or Rs. 10 per kg" to "10% or Rs. 50 per kg", whichever is higher
  • Levy on fresh and dried dates is introduced at Rs. 60 per kg.

 
The measure is valid for 6 months. The levy on fish and dates was initially extended unchanged on 20 May 2016 for 6 months, but the levy on fish was increased on 8 November 2016 (see related measure).
The Special Commodity Levy is a composite duty on the product and no other tax, duty, cess etc. is applicable on the said product while the levy is valid
 

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

042 Fish live, fresh or chilled for human consumption
0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.
030232 Yellowfin tunas (Thunnus albacares)
030239 Other
212 Prepared & preserved fish, crustaceans, molluscs
0303 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04.
030329 Other
030342 Yellowfin tunas (Thunnus albacares)
030349 Other
030369 Other
214 Prepared & preserved fruits & nuts
0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.
080410 Dates

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