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: 08 Nov 2017 | Removal date: 31 Jul 2018
Still in force

Import tariff

On 7 November 2017, Sri Lanka through Extraordinary Gazette No. 2044/25-2017 increased the Special Commodity Levy on fish under HS 0302 and 0303 from "10% or Rs. 75 per kg, whichever is higher" to "10% or Rs. 100 per kg. whichever is higher".

The levy has been announced for a period of 6 months. The current gazette also extends the validity of levy of green gram and several fruits announced earlier (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.

The levy was extended on 8 May 2018 through Extraordinary Gazette No.  2070/2 - 2018 before being reduced on 1 August 2018 through Extraordinary Gazette No. 2082/31-2018 (see related State Act).

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)
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)
030343 Skipjack or stripbellied bonito
030349 Other
030369 Other

Please report this page in case you detect an inaccuracy in its content.