Chapter 23Last updated May 5, 2026

Chapter 23 - Residues and waste from the food industries; prepared animal fodder (Sri Lanka Customs 2026)

34 tariff codes · Sri Lanka Customs Tariff 2026

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34 of 34

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
23.01Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves.
2301.10	Flours, meals and pellets, of meat or meat offal; greaves	kg	L	20%	-	10%	-	-	2.5%	18%
2301.20	Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates	kg	-	20%	-	10%	-	-	2.5%	18%
23.02Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants.
2302.10	Of maize (corn)	kg	-	20%	-	10%	-	-	2.5%	18%
2302.30	Of wheat	kg	-	20%	-	-	-	-	2.5%	18%
2302.40	Of other cereals :	-	-	-	-	-	-	-	-	-
2302.40.10	Rice	kg	-	20%	-	-	-	-	2.5%	18%
2302.40.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
2302.50	Of leguminous plants	kg	-	20%	-	-	-	-	2.5%	18%
23.03Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets.
2303.10	Residues of starch manufacture and similar residues	kg	-	10%	-	10%	-	-	2.5%	18%
2303.20	Beet-pulp, bagasse and other waste of sugar manufacture	kg	-	10%	-	-	-	-	2.5%	18%
2303.30	Brewing or distilling dregs and waste	kg	-	20%	-	10%	-	-	2.5%	18%
23.04Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets.
2304.00	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil.	kg	-	20%	-	10%	-	-	2.5%	18%
23.05Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets.
2305.00	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil.	kg	-	10%	-	-	-	-	2.5%	18%
23.06Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 23.04 or 23.05 (+).
2306.10	Of cotton seeds	kg	-	10%	-	-	-	-	2.5%	18%
2306.20	Of linseed	kg	-	10%	-	-	-	-	2.5%	18%
2306.30	Of sunflower seeds	kg	-	10%	-	10%	-	-	2.5%	18%
2306.41	Of low erucic acid rape or colza seeds	kg	-	10%	-	-	-	-	2.5%	18%
2306.49	Other	kg	-	10%	-	10%	-	-	2.5%	18%
2306.50	Of coconut or copra :	-	-	-	-	-	-	-	-	-
2306.50.10	Defatted coconut	kg	-	10%	-	-	-	-	2.5%	18%
2306.50.20	Poonac	kg	-	10%	-	10%	-	-	2.5%	18%
2306.50.90	Other	kg	-	10%	-	-	-	-	2.5%	18%
2306.60	Of palm nuts or kernels	kg	-	20%	-	-	-	-	2.5%	18%
2306.90	Other	kg	-	10%	-	10%	-	-	2.5%	18%
2307.00.10	Wine lees	kg	L	10%	-	-	-	-	2.5%	18%
2307.00.20	Argol	kg	L	10%	-	-	-	-	2.5%	18%
23.07Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 23.04 or 23.05 (+).
2307.00	Wine lees; argol	-	-	-	-	-	-	-	-	-
23.08Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 23.04 or 23.05 (+).
2308.00	Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included.	kg	-	10%	-	10%	-	-	2.5%	18%
23.09Preparations of a kind used in animal feeding.
2309.10	Dog or cat food, put up for retail sale	kg	L	20%	10%	10%	-	-	2.5%	18%
2309.90	Other :	-	-	-	-	-	-	-	-	-
2309.90.10	Feed for aquaculture and aquarium industries other than prawn feed or shrimp feed	kg	-	Free	-	10%	-	-	2.5%	18%
2309.90.20	Prawn or Shrimp feed	kg	-	Free	-	10%	-	-	2.5%	-
2309.90.30	Poultry feed	kg	L	Free	-	10%	-	-	2.5%	18%
2309.90.90	Other	kg	L	Free	-	10%	-	-	2.5%	18%

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

Chapter 23Last updated May 5, 2026

Chapter 23 - Residues and waste from the food industries; prepared animal fodder (Sri Lanka Customs 2026)

34 tariff codes · Sri Lanka Customs Tariff 2026

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

Calculate import duty →

34 of 34

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
23.01Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves.
2301.10	Flours, meals and pellets, of meat or meat offal; greaves	kg	L	20%	-	10%	-	-	2.5%	18%
2301.20	Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates	kg	-	20%	-	10%	-	-	2.5%	18%
23.02Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants.
2302.10	Of maize (corn)	kg	-	20%	-	10%	-	-	2.5%	18%
2302.30	Of wheat	kg	-	20%	-	-	-	-	2.5%	18%
2302.40	Of other cereals :	-	-	-	-	-	-	-	-	-
2302.40.10	Rice	kg	-	20%	-	-	-	-	2.5%	18%
2302.40.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
2302.50	Of leguminous plants	kg	-	20%	-	-	-	-	2.5%	18%
23.03Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets.
2303.10	Residues of starch manufacture and similar residues	kg	-	10%	-	10%	-	-	2.5%	18%
2303.20	Beet-pulp, bagasse and other waste of sugar manufacture	kg	-	10%	-	-	-	-	2.5%	18%
2303.30	Brewing or distilling dregs and waste	kg	-	20%	-	10%	-	-	2.5%	18%
23.04Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets.
2304.00	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil.	kg	-	20%	-	10%	-	-	2.5%	18%
23.05Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets.
2305.00	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil.	kg	-	10%	-	-	-	-	2.5%	18%
23.06Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 23.04 or 23.05 (+).
2306.10	Of cotton seeds	kg	-	10%	-	-	-	-	2.5%	18%
2306.20	Of linseed	kg	-	10%	-	-	-	-	2.5%	18%
2306.30	Of sunflower seeds	kg	-	10%	-	10%	-	-	2.5%	18%
2306.41	Of low erucic acid rape or colza seeds	kg	-	10%	-	-	-	-	2.5%	18%
2306.49	Other	kg	-	10%	-	10%	-	-	2.5%	18%
2306.50	Of coconut or copra :	-	-	-	-	-	-	-	-	-
2306.50.10	Defatted coconut	kg	-	10%	-	-	-	-	2.5%	18%
2306.50.20	Poonac	kg	-	10%	-	10%	-	-	2.5%	18%
2306.50.90	Other	kg	-	10%	-	-	-	-	2.5%	18%
2306.60	Of palm nuts or kernels	kg	-	20%	-	-	-	-	2.5%	18%
2306.90	Other	kg	-	10%	-	10%	-	-	2.5%	18%
2307.00.10	Wine lees	kg	L	10%	-	-	-	-	2.5%	18%
2307.00.20	Argol	kg	L	10%	-	-	-	-	2.5%	18%
23.07Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 23.04 or 23.05 (+).
2307.00	Wine lees; argol	-	-	-	-	-	-	-	-	-
23.08Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 23.04 or 23.05 (+).
2308.00	Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included.	kg	-	10%	-	10%	-	-	2.5%	18%
23.09Preparations of a kind used in animal feeding.
2309.10	Dog or cat food, put up for retail sale	kg	L	20%	10%	10%	-	-	2.5%	18%
2309.90	Other :	-	-	-	-	-	-	-	-	-
2309.90.10	Feed for aquaculture and aquarium industries other than prawn feed or shrimp feed	kg	-	Free	-	10%	-	-	2.5%	18%
2309.90.20	Prawn or Shrimp feed	kg	-	Free	-	10%	-	-	2.5%	-
2309.90.30	Poultry feed	kg	L	Free	-	10%	-	-	2.5%	18%
2309.90.90	Other	kg	L	Free	-	10%	-	-	2.5%	18%

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