Chapter 19Last updated May 5, 2026

Chapter 19 - Preparations of cereals, flour, starch or milk; pastrycooks' products (Sri Lanka Customs 2026)

36 tariff codes · Sri Lanka Customs Tariff 2026

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36 of 36

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
19.01Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.
1901.10	Preparations suitable for infants or young children, put up for retail sale :	-	-	-	-	-	-	-	-	-
1901.10.10	Food preparations approved by the Director General of Health Services	kg	-	Free	-	10%	-	-	2.5%	Ex
1901.10.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
1901.20.00	Mixes and doughs for the preparation of bakers' wares of heading 19.05	kg	-	30%	-	10%	-	-	2.5%	18%
1901.90	Other :	-	-	-	-	-	-	-	-	-
1901.90.10	Malt extract based preparations used in the making of beverages whether or not containing goods of heading 04.01 to 04.04, in retail packs or in bulk,	kg	-	20%	8%	10%	-	-	2.5%	18%
1901.90.91	Maize based preparations	kg	-	20%	5%	10%	-	-	2.5%	18%
1901.90.92	Soya bean based preparations	kg	-	20%	5%	10%	-	-	2.5%	18%
1901.90.93	Green gram based preparations	kg	-	20%	5%	Ex	-	-	2.5%	18%
1901.90.99	Other	kg	-	Free	-	10%	-	-	2.5%	18%
19.02Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.
1902.11.00	Containing eggs / Noodles, Instant Noodles, Macaroni, Spaghetti, Vermicelli / Rice Noodles (Rice Vermicelli)	kg	S	20% or Rs.160/- per kg	30% or Rs.140/= per kg	10%	-	-	2.5%	18%
1902.19.00	Other / Noodles, Instant Noodles, Macaroni, Spaghetti, Vermicelli / Rice Noodles (Rice Vermicelli)	kg	S	20% or Rs.160/- per kg	30% or Rs.140/= per kg	10%	-	-	2.5%	18%
1902.20.00	Stuffed pasta, whether or not cooked or otherwise prepared / Noodles, Instant Noodles, Macaroni, Spaghetti, Vermicelli / Rice Noodles (Rice Vermicelli)	kg	S	20% or Rs.160/- per kg	30% or Rs.140/= per kg	10%	-	-	2.5%	18%
1902.30.00	Other pasta / Noodles, Instant Noodles, Macaroni, Spaghetti, Vermicelli / Rice Noodles (Rice Vermicelli)	kg	S	20% or Rs.160/- per kg	30% or Rs.140/= per kg	10%	-	-	2.5%	18%
1902.40.00	Couscous	kg	-	20% or Rs.160/- per kg	30% or Rs.140/= per kg	10%	-	-	2.5%	18%
19.03Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings, or in similar forms.
1903.00.00	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings, or in similar forms.	kg	-	20%	5%	10%	-	-	2.5%	18%
19.04Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included.
1904.10.00	Prepared foods obtained by the swelling or roasting of cereals or cereal products	kg	-	20% or Rs.230/- per kg	30% or Rs.140/= per kg	10.0%	-	-	2.5%	18%
1904.20.00	Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals	kg	-	20% or Rs.400/- per kg	30% or Rs.140/= per kg	10.0%	-	-	2.5%	18%
1904.30.00	Bulgur wheat	kg	-	20%	30% or Rs.140/= per kg	Ex	-	-	2.5%	18%
1904.90.00	Other	kg	-	20%	30% or Rs.140/= per kg	10.0%	-	-	2.5%	18%
19.05Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products.
1905.10.00	Crispbread	kg	-	20%	35% or Rs.160/= per kg	Ex	-	-	2.5%	18%
1905.20.00	Gingerbread and the like	kg	-	20%	35% or Rs.180/= per kg	Ex	-	-	2.5%	18%
1905.31	Sweet biscuits :	-	-	-	-	-	-	-	-	-
1905.31.10	In retail packaging of 1 kg or less / Biscuits and Cookies	kg	S	20%	35% or 35% of 65% of MRP or Rs.160/= per kg	10.0%	-	-	2.5%	18%
1905.31.90	Other / Biscuits and Cookies	kg	S	20%	35% or Rs.160/= per kg	10.0%	-	-	2.5%	18%
1905.32	Waffles and wafers :	-	-	-	-	-	-	-	-	-
1905.32.10	In retail packaging of 1 kg or less / Wafers	kg	S	20%	35% or 35% of 65% of MRP or Rs.160/= per kg	10.0%	-	-	2.5%	18%
1905.32.90	Other / Wafers	kg	S	20%	35% or Rs.160/= per kg	Ex	-	-	2.5%	18%
1905.40	Rusks, toasted bread and similar toasted products :	-	-	-	-	-	-	-	-	-
1905.40.00	Rusks, toasted bread and similar toasted products :	-	-	-	-	-	-	-	-	-
1905.40.10	In retail packaging of 1 kg or less	kg	-	20%	35% or 35% of 65% of MRP or Rs.160/= per kg	10.0%	-	-	2.5%	18%
1905.40.90	Other	kg	-	20%	35% or Rs.160/= per kg	Ex	-	-	2.5%	18%
1905.90	Other :	-	-	-	-	-	-	-	-	-
1905.90.10	Bread	kg	-	20%	35% or Rs.160/= per kg	Ex	-	-	2.5%	18%
1905.90.20	Other, in retail packaging of 1 kg or less	kg	-	20%	35% or 35% of 65% of MRP or Rs.160/= per kg	10.0%	-	-	2.5%	18%
1905.90.90	Other	kg	-	20%	35% or Rs.160/= per kg	10.0%	-	-	2.5%	18%

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

Chapter 19Last updated May 5, 2026

Chapter 19 - Preparations of cereals, flour, starch or milk; pastrycooks' products (Sri Lanka Customs 2026)

36 tariff codes · Sri Lanka Customs Tariff 2026

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

Calculate import duty →

36 of 36

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
19.01Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.
1901.10	Preparations suitable for infants or young children, put up for retail sale :	-	-	-	-	-	-	-	-	-
1901.10.10	Food preparations approved by the Director General of Health Services	kg	-	Free	-	10%	-	-	2.5%	Ex
1901.10.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
1901.20.00	Mixes and doughs for the preparation of bakers' wares of heading 19.05	kg	-	30%	-	10%	-	-	2.5%	18%
1901.90	Other :	-	-	-	-	-	-	-	-	-
1901.90.10	Malt extract based preparations used in the making of beverages whether or not containing goods of heading 04.01 to 04.04, in retail packs or in bulk,	kg	-	20%	8%	10%	-	-	2.5%	18%
1901.90.91	Maize based preparations	kg	-	20%	5%	10%	-	-	2.5%	18%
1901.90.92	Soya bean based preparations	kg	-	20%	5%	10%	-	-	2.5%	18%
1901.90.93	Green gram based preparations	kg	-	20%	5%	Ex	-	-	2.5%	18%
1901.90.99	Other	kg	-	Free	-	10%	-	-	2.5%	18%
19.02Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.
1902.11.00	Containing eggs / Noodles, Instant Noodles, Macaroni, Spaghetti, Vermicelli / Rice Noodles (Rice Vermicelli)	kg	S	20% or Rs.160/- per kg	30% or Rs.140/= per kg	10%	-	-	2.5%	18%
1902.19.00	Other / Noodles, Instant Noodles, Macaroni, Spaghetti, Vermicelli / Rice Noodles (Rice Vermicelli)	kg	S	20% or Rs.160/- per kg	30% or Rs.140/= per kg	10%	-	-	2.5%	18%
1902.20.00	Stuffed pasta, whether or not cooked or otherwise prepared / Noodles, Instant Noodles, Macaroni, Spaghetti, Vermicelli / Rice Noodles (Rice Vermicelli)	kg	S	20% or Rs.160/- per kg	30% or Rs.140/= per kg	10%	-	-	2.5%	18%
1902.30.00	Other pasta / Noodles, Instant Noodles, Macaroni, Spaghetti, Vermicelli / Rice Noodles (Rice Vermicelli)	kg	S	20% or Rs.160/- per kg	30% or Rs.140/= per kg	10%	-	-	2.5%	18%
1902.40.00	Couscous	kg	-	20% or Rs.160/- per kg	30% or Rs.140/= per kg	10%	-	-	2.5%	18%
19.03Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings, or in similar forms.
1903.00.00	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings, or in similar forms.	kg	-	20%	5%	10%	-	-	2.5%	18%
19.04Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included.
1904.10.00	Prepared foods obtained by the swelling or roasting of cereals or cereal products	kg	-	20% or Rs.230/- per kg	30% or Rs.140/= per kg	10.0%	-	-	2.5%	18%
1904.20.00	Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals	kg	-	20% or Rs.400/- per kg	30% or Rs.140/= per kg	10.0%	-	-	2.5%	18%
1904.30.00	Bulgur wheat	kg	-	20%	30% or Rs.140/= per kg	Ex	-	-	2.5%	18%
1904.90.00	Other	kg	-	20%	30% or Rs.140/= per kg	10.0%	-	-	2.5%	18%
19.05Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products.
1905.10.00	Crispbread	kg	-	20%	35% or Rs.160/= per kg	Ex	-	-	2.5%	18%
1905.20.00	Gingerbread and the like	kg	-	20%	35% or Rs.180/= per kg	Ex	-	-	2.5%	18%
1905.31	Sweet biscuits :	-	-	-	-	-	-	-	-	-
1905.31.10	In retail packaging of 1 kg or less / Biscuits and Cookies	kg	S	20%	35% or 35% of 65% of MRP or Rs.160/= per kg	10.0%	-	-	2.5%	18%
1905.31.90	Other / Biscuits and Cookies	kg	S	20%	35% or Rs.160/= per kg	10.0%	-	-	2.5%	18%
1905.32	Waffles and wafers :	-	-	-	-	-	-	-	-	-
1905.32.10	In retail packaging of 1 kg or less / Wafers	kg	S	20%	35% or 35% of 65% of MRP or Rs.160/= per kg	10.0%	-	-	2.5%	18%
1905.32.90	Other / Wafers	kg	S	20%	35% or Rs.160/= per kg	Ex	-	-	2.5%	18%
1905.40	Rusks, toasted bread and similar toasted products :	-	-	-	-	-	-	-	-	-
1905.40.00	Rusks, toasted bread and similar toasted products :	-	-	-	-	-	-	-	-	-
1905.40.10	In retail packaging of 1 kg or less	kg	-	20%	35% or 35% of 65% of MRP or Rs.160/= per kg	10.0%	-	-	2.5%	18%
1905.40.90	Other	kg	-	20%	35% or Rs.160/= per kg	Ex	-	-	2.5%	18%
1905.90	Other :	-	-	-	-	-	-	-	-	-
1905.90.10	Bread	kg	-	20%	35% or Rs.160/= per kg	Ex	-	-	2.5%	18%
1905.90.20	Other, in retail packaging of 1 kg or less	kg	-	20%	35% or 35% of 65% of MRP or Rs.160/= per kg	10.0%	-	-	2.5%	18%
1905.90.90	Other	kg	-	20%	35% or Rs.160/= per kg	10.0%	-	-	2.5%	18%

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