Chapter 01 - Live animals (Sri Lanka Customs 2026)

44 tariff codes · Sri Lanka Customs Tariff 2026

Need the full duty breakdown for a specific code in this chapter?

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HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
01.01Live horses, asses, mules and hinnies (+).
0101.21	Pure-bred breeding animals	u	-	Free	-	-	-	-	2.5%	18%
0101.29	Other	u	-	Free	-	-	-	-	2.5%	18%
0101.30	Asses	u	-	Free	-	-	-	-	2.5%	18%
0101.90	Other	u	-	Free	-	-	-	-	2.5%	18%
01.02Live bovine animals (+).
0102.21	Pure-bred breeding animals	u	L	Free	-	-	-	-	-	18%
0102.29	Other	u	L	Free	-	-	-	-	2.5%	18%
0102.31	Pure-bred breeding animals	u	L	Free	-	-	-	-	2.5%	18%
0102.39	Other	u	L	Free	-	-	-	-	2.5%	18%
0102.90	Other	u	L	Free	-	-	-	-	2.5%	18%
01.03Live Swine (+).
0103.10	Pure-bred breeding animals	u	L	Free	-	-	-	-	2.5%	18%
0103.91	Weighing less than 50 kg	u	L	Free	-	-	-	-	2.5%	18%
0103.92	Weighing 50 kg or more	u	L	Free	-	-	-	-	2.5%	18%
01.04Live sheep and goats.
0104.10.10	Pure-bred breeding animals	u	L	Free	-	-	-	-	2.5%	18%
0104.10.90	Other	u	L	Free	-	-	-	-	2.5%	18%
0104.20.10	Pure-bred breeding animals	u	L	Free	-	-	-	-	-	18%
0104.20.90	Other	u	L	Free	-	-	-	-	2.5%	18%
01.05Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls (+).
0105.11.10	Day-old chicks for breeding	u	-	Free	-	-	-	-	2.5%	18%
0105.11.20	Other Day-old chicks	u	-	Free	-	-	-	-	2.5%	18%
0105.11.90	Other	u	-	Free	-	-	-	-	2.5%	18%
0105.12.10	Less than 2 weeks old, for breeding	u	-	Free	-	-	-	-	2.5%	18%
0105.12.90	Other	u	-	Free	-	-	-	-	2.5%	18%
0105.13.10	For Breeding	u	-	Free	-	-	-	-	2.5%	18%
0105.13.90	Other	u	-	Free	-	-	-	-	2.5%	18%
0105.14.10	For Breeding	u	-	Free	-	-	-	-	2.5%	18%
0105.14.90	Other	u	-	Free	-	-	-	-	2.5%	18%
0105.15.10	For Breeding	u	-	Free	-	-	-	-	2.5%	18%
0105.15.90	Other	u	-	Free	-	-	-	-	2.5%	18%
0105.94	Fowls of the species Gallus domesticus	u	-	Free	-	-	-	-	2.5%	18%
0105.99	Other	u	-	Free	-	-	-	-	2.5%	18%
01.06Other live animals.
0106.11	Primates	u	L	Free	-	-	-	-	2.5%	18%
0106.12	Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia)	u	L	Free	-	-	-	-	2.5%	18%
0106.13	Camels and other camelids (Camelidae)	u	L	Free	-	-	-	-	2.5%	18%
0106.14	Rabbits and hares	u	L	Free	-	-	-	-	2.5%	18%
0106.19.10	Elephants other than tuskers	u	-	Free	-	-	-	-	2.5%	18%
0106.19.20	Tuskers	u	-	Free	-	-	-	-	2.5%	18%
0106.19.90	Other	u	L	Free	-	-	-	-	2.5%	18%
0106.20	Reptiles (including snakes and turtles)	u	L	Free	-	-	-	-	2.5%	18%
0106.31	Birds of prey	u	L	Free	-	-	-	-	2.5%	18%
0106.32	Psittaciformes (including parrots, parakeets, macaws and cockatoos)	u	L	Free	-	-	-	-	2.5%	18%
0106.33	Ostriches; emus (Dromaius novaehollandiae)	u	L	Free	-	-	-	-	2.5%	18%
0106.39	Other	u	L	Free	-	-	-	-	2.5%	18%
0106.41	Bees	u	-	Free	-	-	-	-	2.5%	18%
0106.49	Other	u	-	Free	-	-	-	-	2.5%	18%
0106.90	Other	u	L	Free	-	-	-	-	2.5%	18%

Click any HS code to view the full 7-layer duty breakdown.

Chapter 01Last updated May 16, 2026

Chapter 01 - Live animals (Sri Lanka Customs 2026)

44 tariff codes · Sri Lanka Customs Tariff 2026

Need the full duty breakdown for a specific code in this chapter?

Calculate import duty →

44 of 44

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
01.01Live horses, asses, mules and hinnies (+).
0101.21	Pure-bred breeding animals	u	-	Free	-	-	-	-	2.5%	18%
0101.29	Other	u	-	Free	-	-	-	-	2.5%	18%
0101.30	Asses	u	-	Free	-	-	-	-	2.5%	18%
0101.90	Other	u	-	Free	-	-	-	-	2.5%	18%
01.02Live bovine animals (+).
0102.21	Pure-bred breeding animals	u	L	Free	-	-	-	-	-	18%
0102.29	Other	u	L	Free	-	-	-	-	2.5%	18%
0102.31	Pure-bred breeding animals	u	L	Free	-	-	-	-	2.5%	18%
0102.39	Other	u	L	Free	-	-	-	-	2.5%	18%
0102.90	Other	u	L	Free	-	-	-	-	2.5%	18%
01.03Live Swine (+).
0103.10	Pure-bred breeding animals	u	L	Free	-	-	-	-	2.5%	18%
0103.91	Weighing less than 50 kg	u	L	Free	-	-	-	-	2.5%	18%
0103.92	Weighing 50 kg or more	u	L	Free	-	-	-	-	2.5%	18%
01.04Live sheep and goats.
0104.10.10	Pure-bred breeding animals	u	L	Free	-	-	-	-	2.5%	18%
0104.10.90	Other	u	L	Free	-	-	-	-	2.5%	18%
0104.20.10	Pure-bred breeding animals	u	L	Free	-	-	-	-	-	18%
0104.20.90	Other	u	L	Free	-	-	-	-	2.5%	18%
01.05Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls (+).
0105.11.10	Day-old chicks for breeding	u	-	Free	-	-	-	-	2.5%	18%
0105.11.20	Other Day-old chicks	u	-	Free	-	-	-	-	2.5%	18%
0105.11.90	Other	u	-	Free	-	-	-	-	2.5%	18%
0105.12.10	Less than 2 weeks old, for breeding	u	-	Free	-	-	-	-	2.5%	18%
0105.12.90	Other	u	-	Free	-	-	-	-	2.5%	18%
0105.13.10	For Breeding	u	-	Free	-	-	-	-	2.5%	18%
0105.13.90	Other	u	-	Free	-	-	-	-	2.5%	18%
0105.14.10	For Breeding	u	-	Free	-	-	-	-	2.5%	18%
0105.14.90	Other	u	-	Free	-	-	-	-	2.5%	18%
0105.15.10	For Breeding	u	-	Free	-	-	-	-	2.5%	18%
0105.15.90	Other	u	-	Free	-	-	-	-	2.5%	18%
0105.94	Fowls of the species Gallus domesticus	u	-	Free	-	-	-	-	2.5%	18%
0105.99	Other	u	-	Free	-	-	-	-	2.5%	18%
01.06Other live animals.
0106.11	Primates	u	L	Free	-	-	-	-	2.5%	18%
0106.12	Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia)	u	L	Free	-	-	-	-	2.5%	18%
0106.13	Camels and other camelids (Camelidae)	u	L	Free	-	-	-	-	2.5%	18%
0106.14	Rabbits and hares	u	L	Free	-	-	-	-	2.5%	18%
0106.19.10	Elephants other than tuskers	u	-	Free	-	-	-	-	2.5%	18%
0106.19.20	Tuskers	u	-	Free	-	-	-	-	2.5%	18%
0106.19.90	Other	u	L	Free	-	-	-	-	2.5%	18%
0106.20	Reptiles (including snakes and turtles)	u	L	Free	-	-	-	-	2.5%	18%
0106.31	Birds of prey	u	L	Free	-	-	-	-	2.5%	18%
0106.32	Psittaciformes (including parrots, parakeets, macaws and cockatoos)	u	L	Free	-	-	-	-	2.5%	18%
0106.33	Ostriches; emus (Dromaius novaehollandiae)	u	L	Free	-	-	-	-	2.5%	18%
0106.39	Other	u	L	Free	-	-	-	-	2.5%	18%
0106.41	Bees	u	-	Free	-	-	-	-	2.5%	18%
0106.49	Other	u	-	Free	-	-	-	-	2.5%	18%
0106.90	Other	u	L	Free	-	-	-	-	2.5%	18%

Click any HS code to view the full 7-layer duty breakdown.