ANNOUNCEMENT 30 Jun 2017

The Sri Lankan government imposed a Special Commodity Levy of Rs. 5 per kg., which is lower than the import duty, on the imports of broken rice. The levy had been initially imposed for a period of 3 months but was subsequently reduced to Rs. 0.25 per kg.

The Special Commodity Levy is a composite duty on the product and no other tax, import duty, cess etc. is applicable on the said product while the levy is valid.

NUMBER OF INTERVENTIONS

1

  • 0 harmful
  • 0 neutral
  • 1 liberalising

SOURCE

Extraordinary Gazette 2025/44 - 2017
http://documents.gov.lk/files/egz/2017/6/2025-44_E.pdf

Inception date: 01 Jul 2017 | Removal date: 01 Aug 2017
Still in force

Import tariff

A Special Commodity Levy (SCL) of Rs. 5 per kg. was imposed on broken rice imports for a period of 3 months. 

The SCL is a composite levy i.e. it replaces all other applicable import duties and taxes. Earlier, broken rice attracted a customs duty of Rs.50 or 30% (whichever is higher), a 15% VAT, a 7.5% Port and Airport Levy and a 2% Nation Building Tax per kilogram of rice.

The levy has later been decreased to Rs. 0.25 per kg. from 1 August 2017.

AFFECTED SECTORS

 

AFFECTED PRODUCTS