Chapter 17 - Sugars and sugar confe: Sri Lanka HS Codes 2026

Chapter 17Last updated May 5, 2026

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HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
17.01Cane or beet sugar and chemically pure sucrose, in solid form (+).
1701.12	Beet sugar	-	-	-	-	-	-	-	-	-
1701.12.10	Having polarimeter reading of more than or equal to 990 and less than 99.50	kg	L	Rs.30/= per kg	-	Ex	-	-	2.5%	18%
1701.12.90	Other, having polarimeter reading less than 990	kg	L	Rs.30/= per kg	-	Ex	-	-	2.5%	18%
1701.13.00	Cane sugar specified in Subheading Note 2 to this Chapter	kg	L	Rs.30/= per kg	-	Ex	-	-	2.5%	18%
1701.14	Other cane sugar	-	-	-	-	-	-	-	-	-
1701.14.10	Having polarimeter reading of more than or equal to 990 and less than 99.50	kg	L	Rs.30/= per kg	-	Ex	-	-	2.5%	18%
1701.14.90	Other, having polarimeter reading less than 990	kg	L	Rs.30/= per kg	-	Ex	-	-	2.5%	18%
1701.91	Containing added flavouring or colouring matter :	-	-	-	-	-	-	-	-	-
1701.91.10	Having polarimeter reading more than or equal to 99.70	kg	S	Rs.30/= per kg	-	Ex	-	-	2.5%	18%
1701.91.20	Having polarimeter reading of more than or equal to 99.50 and less than 99.70	kg	S	Rs.30/= per kg	-	Ex	-	-	2.5%	18%
1701.91.30	Having polarimeter reading of more than or equal to 990 and less than 99.50	kg	L	Rs.30/= per kg	-	Ex	-	-	2.5%	18%
1701.91.90	Having polarimeter reading less than 990	kg	L	Rs.30/= per kg	-	Ex	-	-	2.5%	18%
1701.99	Other :	-	-	-	-	-	-	-	-	-
1701.99.10	Cane sugar having polarimeter reading of more than or equal to 99.70	kg	S	Rs.30/= per kg	-	Ex	-	-	2.5%	18%
1701.99.20	Cane sugar having polarimeter reading of more than or equal to 99.50 and less than 99.70	k	S	Rs.30/= per kg	-	Ex	-	-	2.5%	18%
1701.99.30	Beet sugar having polarimeter reading of more than or equal to 99.70	kg	S	Rs.30/= per kg	-	Ex	-	-	2.5%	18%
1701.99.40	Beet sugar having polarimeter reading of more than or equal to 99.50 and less than 99.70	k	S	Rs.30/= per kg	-	Ex	-	-	2.5%	18%
1701.99.90	Other	-	L	Rs.30/= per kg	-	Ex	-	-	2.5%	18%
17.02Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel.
1702.11.00	Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter.	kg	-	20%	-	10%	-	-	2.5%	18%
1702.19.00	Other	kg	-	20%	-	10%	-	-	2.5%	18%
1702.20.00	Maple sugar and maple syrup	kg	-	30%	-	10%	-	-	2.5%	18%
1702.30.00	Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose	kg	-	20%	-	10%	-	-	2.5%	18%
1702.40.00	Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar	kg	-	20%	-	10%	-	-	2.5%	18%
1702.50.00	Chemically pure fructose	kg	-	20%	-	10%	-	-	2.5%	18%
1702.60.00	Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar	kg	-	20%	-	Ex	-	-	2.5%	18%
1702.90	Other, including invert sugar and other sugar and sugar syrup and sugar syrup blends containing in the dry state 50% by weight of fructose :	-	-	-	-	-	-	-	-	-
1702.90.10	Brewing sugar, artificial honey	kg	-	20%	Rs.90/= per kg	10%	-	-	2.5%	18%
1702.90.21	Sakkara (suger cane jaggery)	kg	-	Rs.80/= per kg	Rs.90/= per kg	10%	-	-	2.5%	18%
1702.90.22	Kithul jaggery	kg	-	Rs.80/= per kg	Rs.90/= per kg	10%	-	-	2.5%	18%
1702.90.23	Palmyrah Jaggery	kg	-	Rs.80/= per kg	Rs.90/= per kg	10%	-	-	2.5%	18%
1702.90.29	Other	kg	-	Rs.80/= per kg	Rs.90/= per kg	10%	-	-	2.5%	18%
1702.90.30	Kithul treacle	kg	-	Rs.80/= per kg	Rs.90/= per kg	Ex	-	-	2.5%	18%
1702.90.40	Malto-dextrins with a reducing sugar content , expressed as dextrose on the dry substance, exceeding 10% but less than 20%	kg	-	20%	-	10%	-	-	2.5%	18%
1702.90.90	Other	kg	-	20%	Rs.90/= per kg	10%	-	-	2.5%	18%
17.03Molasses resulting from the extraction or refining of sugar (+).
1703.10	Cane molasses	kg	L	20%	5%	Ex	-	-	2.5%	18%
1703.90	Other	kg	L	20%	5%	Ex	-	-	2.5%	18%
17.04Sugar confectionery (including white chocolate), not containing cocoa.
1704.10	Chewing gum, whether or not sugar-coated :	-	-	-	-	-	-	-	-	-
1704.10.10	In retail packaging of 1 kg or less / Chewing gum and Bubble gum	kg	S	20% or Rs.100/= per kg	45% or 45% of 65% of MRP or Rs.260/= per kg	10.0%	-	-	2.5%	18%
1704.10.90	Other / Chewing gum and Bubble gum	kg	S	20% or Rs.100/= per kg	45% or Rs.260/= per kg	Ex	-	-	2.5%	18%
1704.90	Other :	-	-	-	-	-	-	-	-	-
1704.90.10	In retail packaging of 1 kg or less	-	S	20% or Rs.100/= per kg	45% or 45% of 65% of MRP or Rs.260/= per kg	10.0%	-	-	2.5%	18%
1704.90.90	Other / Soft Candy/ Hard Candy	kg	S	20% or Rs.100/= per kg	45% or Rs.260/= per kg	10.0%	-	-	2.5%	18%

17.01Cane or beet sugar and chemically pure sucrose, in solid form (+).

17.02Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel.

17.03Molasses resulting from the extraction or refining of sugar (+).

17.04Sugar confectionery (including white chocolate), not containing cocoa.