On 11 December 2015, Sri Lanka through Extraordinary Gazette 1944/54-2015 amended the cess on imports of several products as below.
- Cess was decreased on the following:
- Beedi leaves under HS 1404 reduced from Rs. 2000 per kg. to Rs. 350 per kg
- Raw particle board under HS 4410 decreased from 15% to 7.5%
- Certain Tulles and other net fabric products under HS 5804 decreased from RS. 300 per kg. to Rs. 200 per kg
- On cabinets for refirderators under HS 8418 reduced from 20% to 5%
- Cess was increased on the following:
- Certain petroleum based lubricants under HS 2710 increased from 10% to 14%
- Certain water based surfacing preparations for walls under HS 3214 increased from Rs. 20 per kg. to Rs. 50 per kg.
- Certain refractory cements, mortars etc under HS 3816 increased from Rs. 20 per kg. to Rs. 50 per kg.
- Non-refractory mortars & concrete and Sorbitol products under HS 3824 increased from Rs. 20 per kg. to Rs. 50 per kg.
- Water based polymers of styrene under HS 3903 increased from 20% to 25%
- Polymers of vinyl acetate or other vinyl esters under HS 3905 increased from 20% to 25%
- Acrylic polymers under HS 3906 increased from 20% to 25%
- Cess cap on Footwear products under HS 6401 increased from 15% or Rs. 400 per pair to 15% or Rs. 500 per pair
- Cess cap on foorwear products under HS 6402, 6403 and 6404 increased from 15% or Rs. 500 per pair to 15% or Rs. 600 per pair
- Cess was introduced on the following:
- Part of footwear under HS 6406 at Rs. 800 per kg
- Centrifuges for filtering water under HS 8421 at Rs. 500 per unit
- Food grinders and mixers under HS 8509 at Rs. 500 per unit
- Wall clocks under HS 9105 at Rs. 200 per unit
- Cess was removed on the following:
- Seafood items under HS 0511 at the rate of 8%