Chapter 34Last updated May 5, 2026

Chapter 34 - Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster (Sri Lanka Customs 2026)

35 tariff codes · Sri Lanka Customs Tariff 2026

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35 of 35

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
34.01Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface- active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent.
3401.11.20	Wet wipes	kg	-	20%	30% or Rs.600/= per kg	-	-	-	2.5%	18%
3401.11.30	In retail packaging of 500 g or less	kg	-	20% or Rs.100/- per kg	30% or 30% of 65% of MRP or Rs.500/= per kg	10%	-	-	2.5%	18%
3401.11.90	Other	kg	-	20% or Rs.100/- per kg	30% or Rs.500/= per kg	10%	-	-	2.5%	18%
3401.19.20	Wet wipes	kg	-	20%	30% or Rs.750/= per kg	10%	-	-	2.5%	18%
3401.19.30	In retail packaging of 500 g or less	kg	-	20% or Rs.100/- per kg	30% or 30% of 65% of MRP or Rs.500/= per kg	-	-	-	2.5%	18%
3401.19.90	Other	kg	-	20% or Rs.100/- per kg	30% or Rs.500/= per kg	10%	-	-	2.5%	18%
3401.20	Soap in other forms :	-	-	-	-	-	-	-	-	-
3401.20.10	Soap in the form of noodles (Soap noodles)	kg	-	20%	5%	10%	-	-	2.5%	18%
3401.20.90	3401.20.90	-	-	-	-	-	-	-	-	-
3401.30.20	Wet wipes	kg	-	20%	35% or Rs.600/= per kg	10%	-	-	2.5%	18%
3401.30.90	Other (Milk bath only)	kg	-	Rs.250/= per kg	Rs.550/= per kg	-	-	-	2.5%	18%
34.02Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01.
3402.31	Linear alkylbenzene sulphonic acids and their salts	kg	-	Free	-	5%	-	-	2.5%	18%
3402.39	Other	kg	-	Free	-	5%	-	-	2.5%	18%
3402.41	Cationic	kg	-	Free	-	5%	-	-	2.5%	18%
3402.42	Non-ionic	kg	-	Free	-	5%	-	-	2.5%	18%
3402.49	Other	kg	-	Free	-	5%	-	-	2.5%	18%
3402.50	Preparations put up for retail sale	kg	-	20%	10%	10%	-	-	2.5%	18%
3402.90.10	Washing preparations	kg	-	20%	25% or Rs.80/= per kg	25% or Rs.80/-	-	-	2.5%	18%
3402.90.20	Organic surface-active preparations in bulk packing (not less that 20 kg) used for industrial purposes	kg	-	Free	-	10%	-	-	2.5%	18%
3402.90.30	Cleaning and de-greasing preparations in bulk packing (not less than 20 kg) used for industrial purposes	kg	-	Free	-	10%	-	-	2.5%	18%
3402.90.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
34.03Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti- corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals.
3403.11	Preparations for the treatment of textile materials, leather, furskins or other materials	kg	-	Free	-	10%	-	-	2.5%	18%
3403.19.10	Lubricants used for motor vehicles	kg	L	20% or Rs.260/- per kg	40% or Rs.350/= per kg	10%	-	-	2.5%	18%
3403.19.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
3403.91	Preparations for the treatment of textile materials, leather, furskins or other materials	kg	-	Free	-	10%	-	-	2.5%	18%
3403.99.10	Lubricants used for motor vehicles	kg	L	20% or Rs.260/- per kg	40% or Rs.350/= per kg	10%	-	-	2.5%	18%
3403.99.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
34.04Artificial waxes and prepared waxes.
3404.20	Of poly(oxyethylene) (polyethylene glycol)	kg	-	Free	-	10%	-	-	2.5%	18%
3404.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
34.05Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 34.04.
3405.10	Polishes, creams and similar preparations for footwear or leather	kg	-	20%	30% or Rs.180/= per kg	10%	-	-	2.5%	18%
3405.20	Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork	kg	-	20%	30% or Rs.180/= per kg	10%	-	-	2.5%	18%
3405.30	Polishes and similar preparations for coachwork, other than metal polishes	kg	-	20%	30% or Rs.300/= per kg	10%	12% or Rs.24/= per kg	2.5%	-	18%
3405.40.10	Carborundum paste and grinding paste; Polishing compositions in the form of bars	kg	-	Free	-	10%	-	2.5%	-	18%
3405.40.90	Other	kg	-	20%	30% or Rs.160/= per kg	10%	12% or Rs.24/= per kg	2.5%	-	18%
3405.90	Other	kg	-	20%	30% or Rs.220/= per kg	10%	12% or Rs.24/= per kg	2.5%	-	18%

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

Chapter 34Last updated May 5, 2026

Chapter 34 - Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster (Sri Lanka Customs 2026)

35 tariff codes · Sri Lanka Customs Tariff 2026

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

Calculate import duty →

35 of 35

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
34.01Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface- active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent.
3401.11.20	Wet wipes	kg	-	20%	30% or Rs.600/= per kg	-	-	-	2.5%	18%
3401.11.30	In retail packaging of 500 g or less	kg	-	20% or Rs.100/- per kg	30% or 30% of 65% of MRP or Rs.500/= per kg	10%	-	-	2.5%	18%
3401.11.90	Other	kg	-	20% or Rs.100/- per kg	30% or Rs.500/= per kg	10%	-	-	2.5%	18%
3401.19.20	Wet wipes	kg	-	20%	30% or Rs.750/= per kg	10%	-	-	2.5%	18%
3401.19.30	In retail packaging of 500 g or less	kg	-	20% or Rs.100/- per kg	30% or 30% of 65% of MRP or Rs.500/= per kg	-	-	-	2.5%	18%
3401.19.90	Other	kg	-	20% or Rs.100/- per kg	30% or Rs.500/= per kg	10%	-	-	2.5%	18%
3401.20	Soap in other forms :	-	-	-	-	-	-	-	-	-
3401.20.10	Soap in the form of noodles (Soap noodles)	kg	-	20%	5%	10%	-	-	2.5%	18%
3401.20.90	3401.20.90	-	-	-	-	-	-	-	-	-
3401.30.20	Wet wipes	kg	-	20%	35% or Rs.600/= per kg	10%	-	-	2.5%	18%
3401.30.90	Other (Milk bath only)	kg	-	Rs.250/= per kg	Rs.550/= per kg	-	-	-	2.5%	18%
34.02Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01.
3402.31	Linear alkylbenzene sulphonic acids and their salts	kg	-	Free	-	5%	-	-	2.5%	18%
3402.39	Other	kg	-	Free	-	5%	-	-	2.5%	18%
3402.41	Cationic	kg	-	Free	-	5%	-	-	2.5%	18%
3402.42	Non-ionic	kg	-	Free	-	5%	-	-	2.5%	18%
3402.49	Other	kg	-	Free	-	5%	-	-	2.5%	18%
3402.50	Preparations put up for retail sale	kg	-	20%	10%	10%	-	-	2.5%	18%
3402.90.10	Washing preparations	kg	-	20%	25% or Rs.80/= per kg	25% or Rs.80/-	-	-	2.5%	18%
3402.90.20	Organic surface-active preparations in bulk packing (not less that 20 kg) used for industrial purposes	kg	-	Free	-	10%	-	-	2.5%	18%
3402.90.30	Cleaning and de-greasing preparations in bulk packing (not less than 20 kg) used for industrial purposes	kg	-	Free	-	10%	-	-	2.5%	18%
3402.90.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
34.03Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti- corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals.
3403.11	Preparations for the treatment of textile materials, leather, furskins or other materials	kg	-	Free	-	10%	-	-	2.5%	18%
3403.19.10	Lubricants used for motor vehicles	kg	L	20% or Rs.260/- per kg	40% or Rs.350/= per kg	10%	-	-	2.5%	18%
3403.19.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
3403.91	Preparations for the treatment of textile materials, leather, furskins or other materials	kg	-	Free	-	10%	-	-	2.5%	18%
3403.99.10	Lubricants used for motor vehicles	kg	L	20% or Rs.260/- per kg	40% or Rs.350/= per kg	10%	-	-	2.5%	18%
3403.99.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
34.04Artificial waxes and prepared waxes.
3404.20	Of poly(oxyethylene) (polyethylene glycol)	kg	-	Free	-	10%	-	-	2.5%	18%
3404.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
34.05Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 34.04.
3405.10	Polishes, creams and similar preparations for footwear or leather	kg	-	20%	30% or Rs.180/= per kg	10%	-	-	2.5%	18%
3405.20	Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork	kg	-	20%	30% or Rs.180/= per kg	10%	-	-	2.5%	18%
3405.30	Polishes and similar preparations for coachwork, other than metal polishes	kg	-	20%	30% or Rs.300/= per kg	10%	12% or Rs.24/= per kg	2.5%	-	18%
3405.40.10	Carborundum paste and grinding paste; Polishing compositions in the form of bars	kg	-	Free	-	10%	-	2.5%	-	18%
3405.40.90	Other	kg	-	20%	30% or Rs.160/= per kg	10%	12% or Rs.24/= per kg	2.5%	-	18%
3405.90	Other	kg	-	20%	30% or Rs.220/= per kg	10%	12% or Rs.24/= per kg	2.5%	-	18%

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