Chapter 10Last updated May 5, 2026

Chapter 10 - Cereals (Sri Lanka Customs 2026)

33 tariff codes · Sri Lanka Customs Tariff 2026

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

33 of 33

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
10.01Wheat and meslin (+).
1001.11	Seed	kg	-	Free	-	5%	-	-	2.5%	18%
1001.19	Other	kg	-	Free	-	5%	-	-	2.5%	18%
1001.91.10	Wheat grain	kg	-	10% or Rs.12/= per kg	-	5%	-	-	2.5%	-
1001.91.90	Other	kg	-	Free	10%	5%	-	-	2.5%	18%
1001.99.10	Wheat grain	kg	-	10% or Rs.12/= per kg	-	5%	-	-	2.5%	-
1001.99.90	Other	kg	-	Free	-	5%	-	-	2.5%	18%
10.02Rye (+).
1002.10	Seed	kg	-	20%	-	-	-	-	2.5%	18%
1002.90	Other	kg	-	20%	-	-	-	-	2.5%	18%
10.03Barley (+).
1003.10	Seed	kg	-	20%	-	-	-	-	2.5%	18%
1003.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
10.04Oats (+).
1004.10	Seed	kg	-	20%	-	-	-	-	2.5%	18%
1004.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
10.05Maize (corn) (+).
1005.10	Seed	kg	L	Free	-	10%	-	-	2.5%	-
1005.90	Other	kg	L	20%	15%	-	-	*	2.5%	18%
10.06Rice.
1006.10	Rice in the husk (paddy or rough)	kg	L	20% or Rs.80/= per kg	5% or Rs.20/= per kg	-	-	-	2.5%	18%
1006.20	Husked (brown) rice	kg	L	20% or Rs.80/= per kg	5% or Rs.20/= per kg	-	-	*	2.5%	18%
1006.30.11	Basmati rice (As defined by Department of Agriculture)	kg	-	20% or Rs.80/= per kg	10% or Rs.40/= per kg	10%	-	-	2.5%	18%
1006.30.19	Other	kg	LS	20% or Rs.80/= per kg	10% or Rs.40/= per kg	-	-	*	2.5%	18%
1006.30.21	Basmati rice (As defined by Department of Agriculture)	kg	-	20% or Rs.80/= per kg	10% or Rs.40/= per kg	10%	-	-	2.5%	18%
1006.30.29	Other	kg	LS	20% or Rs.80/= per kg	10% or Rs.40/= per kg	-	-	*	2.5%	18%
1006.40	Broken rice	kg	L	20% or Rs.140/= per kg	10% or Rs.70/= per kg	10%	-	-	2.5%	18%
10.07Grain sorghum (+).
1007.10	Seed	kg	-	20%	23%	-	-	-	2.5%	18%
1007.90	Other	kg	L	20%	23%	10%	-	-	2.5%	18%
10.08Buckwheat, millet and canary seeds; other cereals (+).
1008.10	Buckwheat	kg	-	20%	5%	10%	-	-	2.5%	18%
1008.21.10	Kurakkan (Eleusine coracana spp.)	kg	-	20%	5%	-	-	*	2.5%	18%
1008.21.90	Other	kg	-	20%	5%	-	-	*	2.5%	18%
1008.29.10	Kurakkan (Eleusine coracana spp.)	kg	-	20%	5%	-	-	*	2.5%	18%
1008.29.90	Other	kg	L	20%	5%	-	-	*	2.5%	18%
1008.30	Canary seeds	kg	-	20%	5%	10%	-	-	2.5%	18%
1008.40	Fonio (Digitaria spp.)	kg	-	20%	5%	-	-	-	2.5%	18%
1008.50	Quinoa (Chenopodium quinoa)	kg	-	20%	5%	10%	-	-	2.5%	18%
1008.60	Triticale	kg	-	20%	5%	-	-	-	2.5%	18%
1008.90	Other cereals	kg	-	20%	5%	-	-	-	2.5%	18%

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

Chapter 10Last updated May 5, 2026

Chapter 10 - Cereals (Sri Lanka Customs 2026)

33 tariff codes · Sri Lanka Customs Tariff 2026

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

Calculate import duty →

33 of 33

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
10.01Wheat and meslin (+).
1001.11	Seed	kg	-	Free	-	5%	-	-	2.5%	18%
1001.19	Other	kg	-	Free	-	5%	-	-	2.5%	18%
1001.91.10	Wheat grain	kg	-	10% or Rs.12/= per kg	-	5%	-	-	2.5%	-
1001.91.90	Other	kg	-	Free	10%	5%	-	-	2.5%	18%
1001.99.10	Wheat grain	kg	-	10% or Rs.12/= per kg	-	5%	-	-	2.5%	-
1001.99.90	Other	kg	-	Free	-	5%	-	-	2.5%	18%
10.02Rye (+).
1002.10	Seed	kg	-	20%	-	-	-	-	2.5%	18%
1002.90	Other	kg	-	20%	-	-	-	-	2.5%	18%
10.03Barley (+).
1003.10	Seed	kg	-	20%	-	-	-	-	2.5%	18%
1003.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
10.04Oats (+).
1004.10	Seed	kg	-	20%	-	-	-	-	2.5%	18%
1004.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
10.05Maize (corn) (+).
1005.10	Seed	kg	L	Free	-	10%	-	-	2.5%	-
1005.90	Other	kg	L	20%	15%	-	-	*	2.5%	18%
10.06Rice.
1006.10	Rice in the husk (paddy or rough)	kg	L	20% or Rs.80/= per kg	5% or Rs.20/= per kg	-	-	-	2.5%	18%
1006.20	Husked (brown) rice	kg	L	20% or Rs.80/= per kg	5% or Rs.20/= per kg	-	-	*	2.5%	18%
1006.30.11	Basmati rice (As defined by Department of Agriculture)	kg	-	20% or Rs.80/= per kg	10% or Rs.40/= per kg	10%	-	-	2.5%	18%
1006.30.19	Other	kg	LS	20% or Rs.80/= per kg	10% or Rs.40/= per kg	-	-	*	2.5%	18%
1006.30.21	Basmati rice (As defined by Department of Agriculture)	kg	-	20% or Rs.80/= per kg	10% or Rs.40/= per kg	10%	-	-	2.5%	18%
1006.30.29	Other	kg	LS	20% or Rs.80/= per kg	10% or Rs.40/= per kg	-	-	*	2.5%	18%
1006.40	Broken rice	kg	L	20% or Rs.140/= per kg	10% or Rs.70/= per kg	10%	-	-	2.5%	18%
10.07Grain sorghum (+).
1007.10	Seed	kg	-	20%	23%	-	-	-	2.5%	18%
1007.90	Other	kg	L	20%	23%	10%	-	-	2.5%	18%
10.08Buckwheat, millet and canary seeds; other cereals (+).
1008.10	Buckwheat	kg	-	20%	5%	10%	-	-	2.5%	18%
1008.21.10	Kurakkan (Eleusine coracana spp.)	kg	-	20%	5%	-	-	*	2.5%	18%
1008.21.90	Other	kg	-	20%	5%	-	-	*	2.5%	18%
1008.29.10	Kurakkan (Eleusine coracana spp.)	kg	-	20%	5%	-	-	*	2.5%	18%
1008.29.90	Other	kg	L	20%	5%	-	-	*	2.5%	18%
1008.30	Canary seeds	kg	-	20%	5%	10%	-	-	2.5%	18%
1008.40	Fonio (Digitaria spp.)	kg	-	20%	5%	-	-	-	2.5%	18%
1008.50	Quinoa (Chenopodium quinoa)	kg	-	20%	5%	10%	-	-	2.5%	18%
1008.60	Triticale	kg	-	20%	5%	-	-	-	2.5%	18%
1008.90	Other cereals	kg	-	20%	5%	-	-	-	2.5%	18%

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