IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 10 Mar 2017 | Removal date: open ended
Still in force

Import-related non-tariff measure, nes

On 10 March 2017, the Sri Lankan Ministry of Finance through Excise Notification No. 995 issued additional guidelines regarding the excise duty imposed on imported liquor on 26 August 2016. The excise duty has remained unchanged as earlier, however, there are additional regulation added to the Order as below - 

  • The Notification specifies that in case of imports without a liquor permit a surcharge of 3% on the Cost, Insurance and Freight value in addition to the excise duty may be imposed or the imports may be confiscated
  • An Analyst's Report is required to be submitted when exporting liquor through a Government Analyst (the order does not specify if such a report is required for each consignment or only initially for a new product)
  • Although liquor imported for re-exports are exempted from such excise duty, the Notification also provides otherwise for reimbursement of excise duty if a request has been filed with the Commissioner General of Excise within 30 days from the date of re-export.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

241 Ethyl alcohol; spirits, liqueurs & spirits
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages.
220820 Spirits obtained by distilling grape wine or grape marc
220830 Whiskies

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