Chapter 16Last updated May 5, 2026

Chapter 16 - Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects (Sri Lanka Customs 2026)

42 tariff codes · Sri Lanka Customs Tariff 2026

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

42 of 42

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
16.01
1601.00	Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products.	kg	L	20%	40% or Rs.530/= per kg	Ex	-	-	2.5%	18%
16.02Other prepared or preserved meat, meat offal, blood or insects.
1602.10	Homogenised preparations	kg	L	20%	10%	Ex	-	-	2.5%	18%
1602.20	Of liver of any animal	kg	L	20%	10%	Ex	-	-	2.5%	18%
1602.31	Of turkeys	kg	-	20%	10%	Ex	-	-	2.5%	18%
1602.32	Of fowls of the species Gallus domesticus	kg	-	20%	40% or Rs.430/= per kg	10%	-	-	2.5%	18%
1602.39	Other	kg	L	20%	10%	Ex	-	-	2.5%	18%
1602.41	Hams and cuts thereof	kg	-	20%	40% or Rs.310/= per kg	Ex	-	-	2.5%	18%
1602.42	Shoulders and cuts thereof	kg	-	20%	10%	Ex	-	-	2.5%	18%
1602.49	Other, including mixtures	kg	L	20%	40% or Rs.450/= per kg	Ex	-	-	2.5%	18%
1602.50	Of bovine animals	kg	L	20%	40% or Rs.350/= per kg	10%	-	-	2.5%	18%
1602.90	Other, including preparations of blood of any animal	kg	L	20%	40% or Rs.220/= per kg	Ex	-	-	2.5%	18%
16.03Other prepared or preserved meat, meat offal, blood or insects.
1603.00	Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates.	kg	L	10%	23% or Rs.113/= per kg	10%	-	-	2.5%	18%
16.04Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.
1604.11	Salmon	kg	L	30% or Rs. 250 per kg	-	Ex	-	*	2.5%	18%
1604.12	Herrings	kg	L	30% or Rs. 250 per kg	-	Ex	-	*	2.5%	18%
1604.13	Sardines, sardinella and brisling or sprats	kg	L	30% or Rs. 250 per kg	-	Ex	-	*	2.5%	18%
1604.14	Tunas, skipjack tuna and bonito (Sarda spp.).	-	L	30% or	-	-	-	-	-	-
1604.15	Mackerel	-	L	-	-	Ex	-	-	-	-
1604.16	Anchovies	-	L	-	-	Ex	-	-	-	-
1604.17	Eels	kg	L	30% or Rs. 250 per kg	-	Ex	-	*	2.5%	18%
1604.18	Shark fins	kg	-	30% or Rs. 250 per kg	-	Ex	-	-	2.5%	18%
1604.19	Other	kg	L	30% or Rs. 250	-	Ex	-	*	2.5%	18%
1604.20	Other prepared or preserved fish	-	L	-	-	Ex	-	-	-	18%
1604.31	Caviar	kg	-	30% or Rs. 250 per kg	-	Ex	-	-	2.5%	18%
1604.32	Caviar substitutes	kg	-	30% or Rs. 250 per kg	-	Ex	-	-	2.5%	18%
16.05Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.
1605.10	Crab	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.21	Not in airtight container	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.29	Other	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.30	Lobster	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.40	Other crustaceans	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.51	Oysters	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.52	Scallops, including queen scallops	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.53	Mussels	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.54	Cuttle fish and squid	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.55	Octopus	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.56	Clams, cockles and arkshells	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.57	Abalone	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.58	Snails, other than sea snails	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.59	Other	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.61	Sea cucumbers	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.62	Sea urchins	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.63	Jellyfish	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.69	Other	kg	-	20%	10%	Ex	-	-	2.5%	18%

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

Chapter 16Last updated May 5, 2026

Chapter 16 - Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects (Sri Lanka Customs 2026)

42 tariff codes · Sri Lanka Customs Tariff 2026

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

Calculate import duty →

42 of 42

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
16.01
1601.00	Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products.	kg	L	20%	40% or Rs.530/= per kg	Ex	-	-	2.5%	18%
16.02Other prepared or preserved meat, meat offal, blood or insects.
1602.10	Homogenised preparations	kg	L	20%	10%	Ex	-	-	2.5%	18%
1602.20	Of liver of any animal	kg	L	20%	10%	Ex	-	-	2.5%	18%
1602.31	Of turkeys	kg	-	20%	10%	Ex	-	-	2.5%	18%
1602.32	Of fowls of the species Gallus domesticus	kg	-	20%	40% or Rs.430/= per kg	10%	-	-	2.5%	18%
1602.39	Other	kg	L	20%	10%	Ex	-	-	2.5%	18%
1602.41	Hams and cuts thereof	kg	-	20%	40% or Rs.310/= per kg	Ex	-	-	2.5%	18%
1602.42	Shoulders and cuts thereof	kg	-	20%	10%	Ex	-	-	2.5%	18%
1602.49	Other, including mixtures	kg	L	20%	40% or Rs.450/= per kg	Ex	-	-	2.5%	18%
1602.50	Of bovine animals	kg	L	20%	40% or Rs.350/= per kg	10%	-	-	2.5%	18%
1602.90	Other, including preparations of blood of any animal	kg	L	20%	40% or Rs.220/= per kg	Ex	-	-	2.5%	18%
16.03Other prepared or preserved meat, meat offal, blood or insects.
1603.00	Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates.	kg	L	10%	23% or Rs.113/= per kg	10%	-	-	2.5%	18%
16.04Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.
1604.11	Salmon	kg	L	30% or Rs. 250 per kg	-	Ex	-	*	2.5%	18%
1604.12	Herrings	kg	L	30% or Rs. 250 per kg	-	Ex	-	*	2.5%	18%
1604.13	Sardines, sardinella and brisling or sprats	kg	L	30% or Rs. 250 per kg	-	Ex	-	*	2.5%	18%
1604.14	Tunas, skipjack tuna and bonito (Sarda spp.).	-	L	30% or	-	-	-	-	-	-
1604.15	Mackerel	-	L	-	-	Ex	-	-	-	-
1604.16	Anchovies	-	L	-	-	Ex	-	-	-	-
1604.17	Eels	kg	L	30% or Rs. 250 per kg	-	Ex	-	*	2.5%	18%
1604.18	Shark fins	kg	-	30% or Rs. 250 per kg	-	Ex	-	-	2.5%	18%
1604.19	Other	kg	L	30% or Rs. 250	-	Ex	-	*	2.5%	18%
1604.20	Other prepared or preserved fish	-	L	-	-	Ex	-	-	-	18%
1604.31	Caviar	kg	-	30% or Rs. 250 per kg	-	Ex	-	-	2.5%	18%
1604.32	Caviar substitutes	kg	-	30% or Rs. 250 per kg	-	Ex	-	-	2.5%	18%
16.05Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.
1605.10	Crab	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.21	Not in airtight container	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.29	Other	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.30	Lobster	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.40	Other crustaceans	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.51	Oysters	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.52	Scallops, including queen scallops	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.53	Mussels	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.54	Cuttle fish and squid	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.55	Octopus	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.56	Clams, cockles and arkshells	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.57	Abalone	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.58	Snails, other than sea snails	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.59	Other	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.61	Sea cucumbers	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.62	Sea urchins	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.63	Jellyfish	kg	-	20%	10%	Ex	-	-	2.5%	18%
1605.69	Other	kg	-	20%	10%	Ex	-	-	2.5%	18%

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