Chapter 21Last updated May 5, 2026

Chapter 21 - Miscellaneous edible preparations (Sri Lanka Customs 2026)

47 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
21.01Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof.
2101.11.00	Extracts, essences and concentrates	kg	-	20% or Rs.850/- per kg	25% or Rs.800/= per kg	10%	-	-	2.5%	18%
2101.12.00	Preparations with a basis of extracts, essences or concentrates or with a basis of coffee	kg	-	20% or Rs. 550/- per kg	25% or Rs.500/= per kg	10%	-	-	2.5%	18%
2101.20	Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate :	-	-	-	-	-	-	-	-	-
2101.20.11	In immediate packing of a content not exceeding 4g	kg	-	20% or Rs. 1500/- per kg	10% or Rs.600/= per kg	-	-	-	2.5%	18%
2101.20.12	In immediate packing of a content exceeding 4g, but not exceeding 1kg	kg	-	20% or Rs. 1500/- per kg	10% or Rs.600/= per kg	10%	-	-	2.5%	18%
2101.20.13	In immidiate packing of acontent exceeding 1Kg, but not exceeding 3 Kg	kg	-	20% or Rs. 1500/- per kg	10% or Rs.600/= per kg	-	-	-	2.5%	18%
2101.20.19	Other	kg	-	20% or Rs. 1500/- per kg	10% or Rs.600/= per kg	10%	-	-	2.5%	18%
2101.20.91	In immediate packing of a content not exceeding 4g	kg	-	20% or Rs.200/- per kg	25% or Rs.240/= per kg	-	-	-	2.5%	18%
2101.20.92	In immediate packing of a content exceeding 4g, but not exceeding 1kg	kg	-	20% or Rs.210/- per kg	25% or Rs.160/= per kg	10%	-	-	2.5%	18%
2101.20.93	In immidiate packing of acontent exceeding 1Kg, but not exceeding 3 Kg	kg	-	20% or Rs.250/- per kg	25% or Rs.200/= per kg	10%	-	-	2.5%	18%
2101.20.99	Other	kg	-	20% or Rs.250/- per kg	25% or Rs.200/= per kg	10%	-	-	2.5%	18%
2101.30.00	Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof	kg	-	20% or Rs. 300/- per kg	20% or Rs.250/= per kg	10%	-	-	2.5%	18%
21.02Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders.
2102.10.00	Active yeasts	kg	-	Free	-	10%	-	-	2.5%	18%
2102.20.00	Inactive yeasts; other single-cell micro-organisms, dead	kg	-	Free	-	10%	-	-	2.5%	18%
2102.30.00	Prepared baking powders	kg	-	20%	5%	10%	-	-	2.5%	18%
21.03Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.
2103.10.00	Soya sauce	kg	S	20%	40% or Rs.180/= per kg	10%	-	-	2.5%	18%
2103.20.00	Tomato ketchup and other tomato sauces	kg	-	20%	40% or Rs.180/= per kg	10%	-	-	2.5%	18%
2103.30.00	Mustard flour and meal and prepared mustard	kg	-	20%	40% or Rs.180/= per kg	10%	-	-	2.5%	18%
2103.90.10	Preparations of a kind used as raw materials in the food or drink industries	kg	-	30%	-	10%	-	-	2.5%	18%
2103.90.90	Other	kg	-	20%	25% or Rs.160/= per kg	10%	-	-	2.5%	18%
21.04Soups and broths and preparations therefor; homogenised composite food preparations.
2104.10	Soups and broths and preparations therefor	kg	L	20%	40% or Rs.180/= per kg	10%	-	-	2.5%	18%
2104.20	Homogenised composite food preparations	kg	L	20%	40% or Rs.180/= per kg	-	-	-	2.5%	18%
21.05Soups and broths and preparations therefor; homogenised composite food preparations.
2105.00.00	Ice cream and other edible ice, whether or not containing cocoa.	kg	-	20%	40% or Rs.220/= per kg	10.0%	-	-	2.5%	18%
21.06Food preparations not elsewhere specified or included.
2106.10	Protein concentrates and textured protein substances :	-	-	-	-	-	-	-	-	-
2106.10.10	Soya bean flour, enriched with protein, for making Textured Vegetable Protein	kg	-	20%	-	-	-	-	2.5%	18%
2106.10.90	Other	kg	-	20%	10%	10%	-	-	2.5%	18%
2106.90	Other :	-	-	-	-	-	-	-	-	-
2106.90.11	Autolysed yeast	kg	-	Free	-	10%	-	-	2.5%	18%
2106.90.12	Preperations of yeast extracts	kg	-	Free	-	10%	-	-	2.5%	18%
2106.90.19	Other	kg	-	20%	10%	10%	-	-	2.5%	18%
2106.90.20	Infants' foods other than milk foods approved by Director General of Health Services	kg	-	Free	-	10%	-	-	2.5%	18%
2106.90.31	Flavours	kg	-	20%	-	10%	-	-	2.5%	18%
2106.90.32	Compound non-alcoholic preparations of a kind used in the manufacture of beverages	kg	-	Free	-	10%	Rs.72/= per litre	-	2.5%	18%
2106.90.39	Other	kg	-	Free	-	10%	-	-	2.5%	18%
2106.90.41	In bulk packing of 25 kg and over	kg	-	30%	-	10%	-	-	2.5%	18%
2106.90.42	Herbal preparation for use as “Herbal teas”	kg	-	20%	-	-	-	-	2.5%	18%
2106.90.43	“Neutrical” preparations, approved by the Director General of Health Services	kg	-	Free	-	10%	-	-	2.5%	18%
2106.90.49	Other	kg	-	20%	10%	10%	-	-	2.5%	18%
2106.90.50	Flavour enhancing preparations containing mono sodium glutamate	kg	-	20%	40% or Rs.270/= per kg	10%	-	-	2.5%	18%
2106.90.60	Papadam and similar products	kg	-	20% or Rs.350/- per kg	40% or Rs.450/= per kg	-	-	-	2.5%	18%
2106.90.91	Sachcharine tablets and other sweetening agents for diabetics	kg	-	Free	-	10%	-	-	2.5%	18%
2106.90.92	Sweetened tea whitener	kg	-	20%	10%	10%	-	-	2.5%	18%
2106.90.93	Preserved hearts of palms	kg	-	20%	10%	-	-	-	2.5%	18%
2106.90.95	Soya based, milk powder alternatives	kg	-	30%	-	10%	-	-	2.5%	18%
2106.90.96	Naso-gastric tube feeding preparations	kg	-	Free	-	10%	-	-	2.5%	18%
2106.90.97	Unprocessed coconut water preserved with ascorbic acid put for retail sale	kg	-	20%	10%	10%	-	-	2.5%	18%
2106.90.99	Other	kg	-	-	-	-	-	-	-	-

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

Chapter 21Last updated May 5, 2026

Chapter 21 - Miscellaneous edible preparations (Sri Lanka Customs 2026)

47 tariff codes · Sri Lanka Customs Tariff 2026

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

Calculate import duty →

47 of 47

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
21.01Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof.
2101.11.00	Extracts, essences and concentrates	kg	-	20% or Rs.850/- per kg	25% or Rs.800/= per kg	10%	-	-	2.5%	18%
2101.12.00	Preparations with a basis of extracts, essences or concentrates or with a basis of coffee	kg	-	20% or Rs. 550/- per kg	25% or Rs.500/= per kg	10%	-	-	2.5%	18%
2101.20	Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate :	-	-	-	-	-	-	-	-	-
2101.20.11	In immediate packing of a content not exceeding 4g	kg	-	20% or Rs. 1500/- per kg	10% or Rs.600/= per kg	-	-	-	2.5%	18%
2101.20.12	In immediate packing of a content exceeding 4g, but not exceeding 1kg	kg	-	20% or Rs. 1500/- per kg	10% or Rs.600/= per kg	10%	-	-	2.5%	18%
2101.20.13	In immidiate packing of acontent exceeding 1Kg, but not exceeding 3 Kg	kg	-	20% or Rs. 1500/- per kg	10% or Rs.600/= per kg	-	-	-	2.5%	18%
2101.20.19	Other	kg	-	20% or Rs. 1500/- per kg	10% or Rs.600/= per kg	10%	-	-	2.5%	18%
2101.20.91	In immediate packing of a content not exceeding 4g	kg	-	20% or Rs.200/- per kg	25% or Rs.240/= per kg	-	-	-	2.5%	18%
2101.20.92	In immediate packing of a content exceeding 4g, but not exceeding 1kg	kg	-	20% or Rs.210/- per kg	25% or Rs.160/= per kg	10%	-	-	2.5%	18%
2101.20.93	In immidiate packing of acontent exceeding 1Kg, but not exceeding 3 Kg	kg	-	20% or Rs.250/- per kg	25% or Rs.200/= per kg	10%	-	-	2.5%	18%
2101.20.99	Other	kg	-	20% or Rs.250/- per kg	25% or Rs.200/= per kg	10%	-	-	2.5%	18%
2101.30.00	Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof	kg	-	20% or Rs. 300/- per kg	20% or Rs.250/= per kg	10%	-	-	2.5%	18%
21.02Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders.
2102.10.00	Active yeasts	kg	-	Free	-	10%	-	-	2.5%	18%
2102.20.00	Inactive yeasts; other single-cell micro-organisms, dead	kg	-	Free	-	10%	-	-	2.5%	18%
2102.30.00	Prepared baking powders	kg	-	20%	5%	10%	-	-	2.5%	18%
21.03Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.
2103.10.00	Soya sauce	kg	S	20%	40% or Rs.180/= per kg	10%	-	-	2.5%	18%
2103.20.00	Tomato ketchup and other tomato sauces	kg	-	20%	40% or Rs.180/= per kg	10%	-	-	2.5%	18%
2103.30.00	Mustard flour and meal and prepared mustard	kg	-	20%	40% or Rs.180/= per kg	10%	-	-	2.5%	18%
2103.90.10	Preparations of a kind used as raw materials in the food or drink industries	kg	-	30%	-	10%	-	-	2.5%	18%
2103.90.90	Other	kg	-	20%	25% or Rs.160/= per kg	10%	-	-	2.5%	18%
21.04Soups and broths and preparations therefor; homogenised composite food preparations.
2104.10	Soups and broths and preparations therefor	kg	L	20%	40% or Rs.180/= per kg	10%	-	-	2.5%	18%
2104.20	Homogenised composite food preparations	kg	L	20%	40% or Rs.180/= per kg	-	-	-	2.5%	18%
21.05Soups and broths and preparations therefor; homogenised composite food preparations.
2105.00.00	Ice cream and other edible ice, whether or not containing cocoa.	kg	-	20%	40% or Rs.220/= per kg	10.0%	-	-	2.5%	18%
21.06Food preparations not elsewhere specified or included.
2106.10	Protein concentrates and textured protein substances :	-	-	-	-	-	-	-	-	-
2106.10.10	Soya bean flour, enriched with protein, for making Textured Vegetable Protein	kg	-	20%	-	-	-	-	2.5%	18%
2106.10.90	Other	kg	-	20%	10%	10%	-	-	2.5%	18%
2106.90	Other :	-	-	-	-	-	-	-	-	-
2106.90.11	Autolysed yeast	kg	-	Free	-	10%	-	-	2.5%	18%
2106.90.12	Preperations of yeast extracts	kg	-	Free	-	10%	-	-	2.5%	18%
2106.90.19	Other	kg	-	20%	10%	10%	-	-	2.5%	18%
2106.90.20	Infants' foods other than milk foods approved by Director General of Health Services	kg	-	Free	-	10%	-	-	2.5%	18%
2106.90.31	Flavours	kg	-	20%	-	10%	-	-	2.5%	18%
2106.90.32	Compound non-alcoholic preparations of a kind used in the manufacture of beverages	kg	-	Free	-	10%	Rs.72/= per litre	-	2.5%	18%
2106.90.39	Other	kg	-	Free	-	10%	-	-	2.5%	18%
2106.90.41	In bulk packing of 25 kg and over	kg	-	30%	-	10%	-	-	2.5%	18%
2106.90.42	Herbal preparation for use as “Herbal teas”	kg	-	20%	-	-	-	-	2.5%	18%
2106.90.43	“Neutrical” preparations, approved by the Director General of Health Services	kg	-	Free	-	10%	-	-	2.5%	18%
2106.90.49	Other	kg	-	20%	10%	10%	-	-	2.5%	18%
2106.90.50	Flavour enhancing preparations containing mono sodium glutamate	kg	-	20%	40% or Rs.270/= per kg	10%	-	-	2.5%	18%
2106.90.60	Papadam and similar products	kg	-	20% or Rs.350/- per kg	40% or Rs.450/= per kg	-	-	-	2.5%	18%
2106.90.91	Sachcharine tablets and other sweetening agents for diabetics	kg	-	Free	-	10%	-	-	2.5%	18%
2106.90.92	Sweetened tea whitener	kg	-	20%	10%	10%	-	-	2.5%	18%
2106.90.93	Preserved hearts of palms	kg	-	20%	10%	-	-	-	2.5%	18%
2106.90.95	Soya based, milk powder alternatives	kg	-	30%	-	10%	-	-	2.5%	18%
2106.90.96	Naso-gastric tube feeding preparations	kg	-	Free	-	10%	-	-	2.5%	18%
2106.90.97	Unprocessed coconut water preserved with ascorbic acid put for retail sale	kg	-	20%	10%	10%	-	-	2.5%	18%
2106.90.99	Other	kg	-	-	-	-	-	-	-	-

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