ANNOUNCED AS TEMPORARYNo
Sri Lanka exempted the below-listed products from payment of import cess. The cess applicable on the products before the exemption was:
All the above imports require a recommendation from the concerned ministries and an approval from the Director General of Customs to avail a cess exemption.
Sri Lanka imposes an import cess at the percentage rates listed, unless specified as absolute values, on the sum of two values - i) value of the import as calculated for Customs duty at the time of import and ii) value equal to 10% of the import value calculated in 'i'.
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