Chapter 22Last updated May 5, 2026

Chapter 22 - Beverages, spirits and vinegar (Sri Lanka Customs 2026)

54 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
22.01Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.
2201.10	Mineral waters and aerated waters :	-	-	-	-	-	-	-	-	-
2201.10.10	Mineral waters	l	S	20% or Rs.190/= per l	10% OR Rs.90 per l	Ex	Rs.31/= per l	-	2.5%	18%
2201.10.90	Other	l	S	20%	10%	10%	-	-	2.5%	18%
2201.90	Other :	-	-	-	-	-	-	-	-	-
2201.90.10	Water	l	-	20%	10%	Ex	-	-	2.5%	18%
2201.90.90	Other	l	-	20%	10%	Ex	-	-	2.5%	18%
22.02Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09.
2202.10.00	Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured	l	-	20%	45% or Rs.270 per l	10%	Rs. 15 per liter or 36 Cts per gram of sugar, excluding 6 g per 100 mililiter, contained in the product whichever is higher	-	2.5%	18%
2202.91.00	Non-alcoholic beer	l	-	20%	45% or Rs.270 per l	10%	-	-	2.5%	18%
2202.99	Other :	l	-	-	-	-	-	-	2.5%	-
2202.99.10	Tea in beverage form	l	S	20%	45% or Rs.270 per l	10%	-	-	2.5%	18%
2202.99.20	Beverages approved as drugs by the National Medicines Regulatory Authority (NMRA)	l	L/S	20%	10%	Ex	-	-	2.5%	18%
2202.99.30	Beverages put up for retail sales as “Energy Drinks”	l	L	20%	45% or Rs.360 per l	10%	Rs. 15 per liter or 36 Cts per gram of sugar, excluding 6 g per 100 mililiter, contained in the product whichever is higher	-	2.5%	18%
2202.99.40	Herbs based beverages	l	-	20%	35% or Rs.200 per l	Ex	-	-	2.5%	18%
2202.99.51	Sugar contents of which is more than 6g per 100ml	l	-	20% or Rs.60/= per l	35% or Rs.200 per l	10%	36 Cts per gram of sugar, excluding 8 g per 100 milliliter, contained in the product	-	2.5%	18%
2202.99.59	Other	l	-	20% or Rs.60/= per l	35% or Rs.200 per l	10%	-	-	2.5%	18%
2202.99.61	Sugar contents of which is more than 6g per 100ml	l	-	20%	35% or Rs.180 per l	Ex	-	-	2.5%	18%
2202.99.69	Other	l	-	20%	35% or Rs.180 per l	10%	-	-	2.5%	18%
2202.99.70	Beverages based on cereal, grain, or tree fruits	l	-	20%	35% or Rs.400 per l	10%	-	-	2.5%	18%
2202.99.91	Sugar contents of which is more than 6g per 100ml	l	-	20% or Rs.70/- per l	35% or Rs.200 per l	10%	36 Cts per gram of sugar, excluding 8 g per 100 milliliter, contained in the product	-	2.5%	18%
2202.99.99	Other	l	-	20% or Rs.60/- per l	35% or Rs.200 per l	10%	-	-	2.5%	18%
2203.00.10	Canned beer less than 350 ml	l	-	Rs.550/= per l	-	10%	-	-	2.5%	18%
2203.00.20	Canned beer 350 ml or more	l	-	Rs.550/= per l	-	10%	-	-	2.5%	18%
2203.00.90	Other	l	-	Rs.550/= per l	-	10%	-	-	2.5%	18%
22.03Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09.
2203.00	Beer made from malt.	-	-	-	-	-	-	-	-	-
22.04Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.
2204.10.00	Sparkling wine	l	-	Rs.440/= per l	-	10%	-	-	2.5%	18%
2204.21.00	In containers holding 2 l or less	l	-	Rs.440/= per l	-	10%	-	-	2.5%	18%
2204.22.00	In containers holding more than 2 l but not more than 10 l	l	-	Rs.440/= per l	-	10%	-	-	2.5%	18%
2204.29.00	Other	l	-	Rs.440/= per l	-	10%	-	-	2.5%	18%
2204.30.00	Other grape must	l	-	Rs.440/= per l	-	Ex	-	-	2.5%	18%
22.05Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.
2205.10.00	In containers holding 2 l or less	l	-	Rs.440/= per l	-	10%	-	-	2.5%	18%
2205.90.00	Other	l	-	Rs.440/= per l	-	10%	-	-	2.5%	18%
2206.00.10	Non alcoholic beverages	l	-	Rs.440/= per l	-	10%	-	-	2.5%	18%
2206.00.90	Other	-	-	-	-	-	-	-	-	-
2206.00.91	Palmyrah Toddy	l	-	Rs.440/= per l	50%	Ex	-	-	2.5%	18%
2206.00.99	Other	l	-	Rs.440/= per l	50%	Ex	-	-	2.5%	18%
22.06Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.
2206.00	Other fermented beverages (for example, cider, perry, mead, sake); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.	-	-	-	-	-	-	-	-	-
22.07Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength.
2207.10	Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher	l	L	Rs.1000/= per l	-	10%	-	-	2.5%	18%
2207.20	Ethyl alcohol and other spirits, denatured, of any strength :	-	-	-	-	-	-	-	-	-
2207.20.10	Spirits denatured in accordance with regulations framed under the Excise Ordinance	l	L	Rs.1000/= per l	-	10%	-	-	2.5%	18%
2207.20.20	Spirits citronella imported for testing citronella oil; industrial spirits imported for de-icing aircraft	l	L	Rs.880/= per l	-	Ex	-	-	2.5%	18%
2207.20.90	Other	l	L	Rs.880/= per l	-	Ex	-	-	2.5%	18%
22.08Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages.
2208.20.00	Spirits obtained by distilling grape wine or grape marc	l	-	Rs.2750/= per l	70%	10%	-	-	2.5%	18%
2208.30.00	Whiskies	l	-	Rs.2750/= per l	70%	10%	-	-	2.5%	18%
2208.40	Rum and other spirits obtained by distilling fermented sugar-cane products :	-	-	-	-	-	-	-	-	-
2208.40.10	Rum	l	-	Rs.2750/= per l	70%	10%	-	-	2.5%	18%
2208.40.90	Other	l	-	Rs.2750/= per l	70%	10%	-	-	2.5%	18%
2208.50.00	Gin and Geneva	l	-	Rs.2750/= per l	70%	10%	-	-	2.5%	18%
2208.60.00	Vodka	l	-	Rs.2750/= per l	70%	10%	-	-	2.5%	18%
2208.70.00	Liqueurs and cordials	l	-	Rs.2750/= per l	70%	10%	-	-	2.5%	18%
2208.90	Other :	-	-	-	-	-	-	-	-	-
2208.90.10	Coconut base arrack	l	-	Rs.2750/= per l	70%	10%	-	-	2.5%	18%
2208.90.20	Palmyrah based arrack	l	-	Rs.2750/= per l	70%	Ex	-	-	2.5%	18%
2208.90.90	Other	l	-	Rs.2750/= per l	70%	10%	-	-	2.5%	18%
22.09Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages.
2209.00.00	Vinegar and substitutes for vinegar obtained from acetic acid.	l	-	20%	35% or Rs.200/= per l	10%	-	-	2.5%	18%

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

Chapter 22Last updated May 5, 2026

Chapter 22 - Beverages, spirits and vinegar (Sri Lanka Customs 2026)

54 tariff codes · Sri Lanka Customs Tariff 2026

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

Calculate import duty →

54 of 54

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
22.01Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.
2201.10	Mineral waters and aerated waters :	-	-	-	-	-	-	-	-	-
2201.10.10	Mineral waters	l	S	20% or Rs.190/= per l	10% OR Rs.90 per l	Ex	Rs.31/= per l	-	2.5%	18%
2201.10.90	Other	l	S	20%	10%	10%	-	-	2.5%	18%
2201.90	Other :	-	-	-	-	-	-	-	-	-
2201.90.10	Water	l	-	20%	10%	Ex	-	-	2.5%	18%
2201.90.90	Other	l	-	20%	10%	Ex	-	-	2.5%	18%
22.02Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09.
2202.10.00	Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured	l	-	20%	45% or Rs.270 per l	10%	Rs. 15 per liter or 36 Cts per gram of sugar, excluding 6 g per 100 mililiter, contained in the product whichever is higher	-	2.5%	18%
2202.91.00	Non-alcoholic beer	l	-	20%	45% or Rs.270 per l	10%	-	-	2.5%	18%
2202.99	Other :	l	-	-	-	-	-	-	2.5%	-
2202.99.10	Tea in beverage form	l	S	20%	45% or Rs.270 per l	10%	-	-	2.5%	18%
2202.99.20	Beverages approved as drugs by the National Medicines Regulatory Authority (NMRA)	l	L/S	20%	10%	Ex	-	-	2.5%	18%
2202.99.30	Beverages put up for retail sales as “Energy Drinks”	l	L	20%	45% or Rs.360 per l	10%	Rs. 15 per liter or 36 Cts per gram of sugar, excluding 6 g per 100 mililiter, contained in the product whichever is higher	-	2.5%	18%
2202.99.40	Herbs based beverages	l	-	20%	35% or Rs.200 per l	Ex	-	-	2.5%	18%
2202.99.51	Sugar contents of which is more than 6g per 100ml	l	-	20% or Rs.60/= per l	35% or Rs.200 per l	10%	36 Cts per gram of sugar, excluding 8 g per 100 milliliter, contained in the product	-	2.5%	18%
2202.99.59	Other	l	-	20% or Rs.60/= per l	35% or Rs.200 per l	10%	-	-	2.5%	18%
2202.99.61	Sugar contents of which is more than 6g per 100ml	l	-	20%	35% or Rs.180 per l	Ex	-	-	2.5%	18%
2202.99.69	Other	l	-	20%	35% or Rs.180 per l	10%	-	-	2.5%	18%
2202.99.70	Beverages based on cereal, grain, or tree fruits	l	-	20%	35% or Rs.400 per l	10%	-	-	2.5%	18%
2202.99.91	Sugar contents of which is more than 6g per 100ml	l	-	20% or Rs.70/- per l	35% or Rs.200 per l	10%	36 Cts per gram of sugar, excluding 8 g per 100 milliliter, contained in the product	-	2.5%	18%
2202.99.99	Other	l	-	20% or Rs.60/- per l	35% or Rs.200 per l	10%	-	-	2.5%	18%
2203.00.10	Canned beer less than 350 ml	l	-	Rs.550/= per l	-	10%	-	-	2.5%	18%
2203.00.20	Canned beer 350 ml or more	l	-	Rs.550/= per l	-	10%	-	-	2.5%	18%
2203.00.90	Other	l	-	Rs.550/= per l	-	10%	-	-	2.5%	18%
22.03Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09.
2203.00	Beer made from malt.	-	-	-	-	-	-	-	-	-
22.04Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.
2204.10.00	Sparkling wine	l	-	Rs.440/= per l	-	10%	-	-	2.5%	18%
2204.21.00	In containers holding 2 l or less	l	-	Rs.440/= per l	-	10%	-	-	2.5%	18%
2204.22.00	In containers holding more than 2 l but not more than 10 l	l	-	Rs.440/= per l	-	10%	-	-	2.5%	18%
2204.29.00	Other	l	-	Rs.440/= per l	-	10%	-	-	2.5%	18%
2204.30.00	Other grape must	l	-	Rs.440/= per l	-	Ex	-	-	2.5%	18%
22.05Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.
2205.10.00	In containers holding 2 l or less	l	-	Rs.440/= per l	-	10%	-	-	2.5%	18%
2205.90.00	Other	l	-	Rs.440/= per l	-	10%	-	-	2.5%	18%
2206.00.10	Non alcoholic beverages	l	-	Rs.440/= per l	-	10%	-	-	2.5%	18%
2206.00.90	Other	-	-	-	-	-	-	-	-	-
2206.00.91	Palmyrah Toddy	l	-	Rs.440/= per l	50%	Ex	-	-	2.5%	18%
2206.00.99	Other	l	-	Rs.440/= per l	50%	Ex	-	-	2.5%	18%
22.06Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.
2206.00	Other fermented beverages (for example, cider, perry, mead, sake); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.	-	-	-	-	-	-	-	-	-
22.07Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength.
2207.10	Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher	l	L	Rs.1000/= per l	-	10%	-	-	2.5%	18%
2207.20	Ethyl alcohol and other spirits, denatured, of any strength :	-	-	-	-	-	-	-	-	-
2207.20.10	Spirits denatured in accordance with regulations framed under the Excise Ordinance	l	L	Rs.1000/= per l	-	10%	-	-	2.5%	18%
2207.20.20	Spirits citronella imported for testing citronella oil; industrial spirits imported for de-icing aircraft	l	L	Rs.880/= per l	-	Ex	-	-	2.5%	18%
2207.20.90	Other	l	L	Rs.880/= per l	-	Ex	-	-	2.5%	18%
22.08Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages.
2208.20.00	Spirits obtained by distilling grape wine or grape marc	l	-	Rs.2750/= per l	70%	10%	-	-	2.5%	18%
2208.30.00	Whiskies	l	-	Rs.2750/= per l	70%	10%	-	-	2.5%	18%
2208.40	Rum and other spirits obtained by distilling fermented sugar-cane products :	-	-	-	-	-	-	-	-	-
2208.40.10	Rum	l	-	Rs.2750/= per l	70%	10%	-	-	2.5%	18%
2208.40.90	Other	l	-	Rs.2750/= per l	70%	10%	-	-	2.5%	18%
2208.50.00	Gin and Geneva	l	-	Rs.2750/= per l	70%	10%	-	-	2.5%	18%
2208.60.00	Vodka	l	-	Rs.2750/= per l	70%	10%	-	-	2.5%	18%
2208.70.00	Liqueurs and cordials	l	-	Rs.2750/= per l	70%	10%	-	-	2.5%	18%
2208.90	Other :	-	-	-	-	-	-	-	-	-
2208.90.10	Coconut base arrack	l	-	Rs.2750/= per l	70%	10%	-	-	2.5%	18%
2208.90.20	Palmyrah based arrack	l	-	Rs.2750/= per l	70%	Ex	-	-	2.5%	18%
2208.90.90	Other	l	-	Rs.2750/= per l	70%	10%	-	-	2.5%	18%
22.09Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages.
2209.00.00	Vinegar and substitutes for vinegar obtained from acetic acid.	l	-	20%	35% or Rs.200/= per l	10%	-	-	2.5%	18%

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