Chapter 04Last updated May 5, 2026

Chapter 04 - Dairy produce; birds' eggs; natural honey; edible products of animal origin (Sri Lanka Customs 2026)

34 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
04.01Milk and cream, not concentrated nor containing added sugar or other sweetening matter.
0401.10	Of a fat content, by weight, not exceeding 1%	kg	-	20%	10%	10%	-	-	2.5%	18%
0401.20	Of a fat content, by weight, exceeding 1% but not exceeding 6%	kg	-	20%	10%	Ex	-	-	2.5%	18%
0401.40	Of a fat content, by weight, exceeding 6 % but not exceeding 10 %	kg	-	20%	10%	Ex	-	-	2.5%	18%
0401.50	Of a fat content, by weight, exceeding 10 %	kg	-	20%	10%	10%	-	-	2.5%	18%
04.02Milk and cream, concentrated or containing added sugar or other sweetening matter (+).
0402.10	In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%	kg	S	20% or Rs.225/= per kg	-	10%	-	-	2.5%	18%
0402.21	Not containing added sugar or other sweetening matter	kg	S	20% or Rs.225/= per kg	-	10%	-	-	2.5%	18%
0402.29	Other	kg	S	20% or Rs.225/= per kg	-	10%	-	-	2.5%	18%
0402.91	Not containing added sugar or other sweetening matter	kg	-	20%	-	10%	-	-	2.5%	18%
0402.99.10	Sweetened condensed milk / Condensed Milk	kg	S	20%	10%	Ex	-	-	2.5%	18%
0402.99.90	Other / Condensed Milk	kg	S	20%	-	10%	-	-	2.5%	18%
04.03Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.
0403.20	Yogurt	kg	-	20% or Rs.750/= per kg	10% or Rs.400/= per kg	Ex	-	*	2.5%	18%
0403.90	Other	kg	-	20% or Rs.750/= per kg	10% or Rs.400/= per kg	Ex	-	*	2.5%	18%
04.04Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included.
0404.10	Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter	kg	-	10%	15% or Rs.85= per kg	10%	-	-	2.5%	18%
0404.90	Other	kg	-	20% or Rs.400/= per kg	20% or Rs.400/= per kg	10%	-	-	2.5%	18%
04.05Butter and other fats and oils derived from milk ; dairy spreads.
0405.10	Butter	kg	S	20% or Rs.750/= per kg	10% or Rs.400/= per kg	Ex	-	*	2.5%	18%
0405.20	Dairy spreads	-	S	20% or Rs.750/= per kg	10% or Rs.400/= per kg	Ex	-	*	2.5%	18%
0405.90	Other / Dairy Fat Spread	kg	S	20% or Rs.700/= per kg	10% or Rs.350/= per kg	Ex	-	*	2.5%	18%
04.06Cheese and curd (+).
0406.10	Fresh (unripened or uncured) cheese, including whey cheese, and curd	kg	-	20% or Rs.650/= per kg	25% or Rs.500/= per kg	10%	-	-	2.5%	18%
0406.20	Grated or powdered cheese, of all kinds	kg	-	20%	25% or Rs.500/= per kg	Ex	-	*	2.5%	18%
0406.30	Processed cheese, not grated or powdered	kg	-	20% or Rs.650/= per kg	40% or Rs.800/= per kg	10%	-	-	2.5%	18%
0406.40	Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti	kg	-	20% or Rs.650/= per kg	25% or Rs.500/= per kg	10%	-	-	2.5%	18%
0406.90	Other cheese	kg	-	20% or Rs.650/= per kg	40% or Rs.800/= per kg	10%	-	-	2.5%	18%
04.07Birds' eggs, in shell, fresh, preserved or cooked.
0407.11	Of fowls of the species Gallus domesticus	kg	-	Rs.110/= per kg	-	Ex	-	-	2.5%	18%
0407.19	Other	kg	-	Rs.110/= per kg	-	Ex	-	-	2.5%	18%
0407.21	Of fowls of the species Gallus domesticus	kg	-	Rs.110/= per kg	-	Ex	-	-	2.5%	18%
0407.29	Other	kg	-	20% or Rs.110/= per kg	-	Ex	-	-	2.5%	18%
0407.90	Others	kg	-	20% or Rs.150/= per kg	10% or Rs.75/= per kg	Ex	-	-	2.5%	18%
04.08Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.
0408.11	Dried	kg	L	20%	5%	Ex	-	-	2.5%	18%
0408.19	Other	kg	-	20%	20% or Rs.400/= per kg	Ex	-	-	2.5%	18%
0408.91	Dried	kg	L	20%	5%	Ex	-	-	2.5%	18%
0408.99	Other	kg	-	20%	20% or Rs.400/= per kg	Ex	-	-	2.5%	18%
04.09Natural honey.
0409.00	Natural honey.	kg	-	20%	10%	10%	-	-	2.5%	18%
04.10Insects and other edible prodcuts of animal origin, not elsewhere specified or included.
0410.10	Insects	kg	-	20%	40% or Rs.800/= per kg	Ex	-	-	2.5%	18%
0410.90	Other	kg	-	20%	40% or Rs.800/= per kg	Ex	-	-	2.5%	18%

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

Chapter 04Last updated May 5, 2026

Chapter 04 - Dairy produce; birds' eggs; natural honey; edible products of animal origin (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
04.01Milk and cream, not concentrated nor containing added sugar or other sweetening matter.
0401.10	Of a fat content, by weight, not exceeding 1%	kg	-	20%	10%	10%	-	-	2.5%	18%
0401.20	Of a fat content, by weight, exceeding 1% but not exceeding 6%	kg	-	20%	10%	Ex	-	-	2.5%	18%
0401.40	Of a fat content, by weight, exceeding 6 % but not exceeding 10 %	kg	-	20%	10%	Ex	-	-	2.5%	18%
0401.50	Of a fat content, by weight, exceeding 10 %	kg	-	20%	10%	10%	-	-	2.5%	18%
04.02Milk and cream, concentrated or containing added sugar or other sweetening matter (+).
0402.10	In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%	kg	S	20% or Rs.225/= per kg	-	10%	-	-	2.5%	18%
0402.21	Not containing added sugar or other sweetening matter	kg	S	20% or Rs.225/= per kg	-	10%	-	-	2.5%	18%
0402.29	Other	kg	S	20% or Rs.225/= per kg	-	10%	-	-	2.5%	18%
0402.91	Not containing added sugar or other sweetening matter	kg	-	20%	-	10%	-	-	2.5%	18%
0402.99.10	Sweetened condensed milk / Condensed Milk	kg	S	20%	10%	Ex	-	-	2.5%	18%
0402.99.90	Other / Condensed Milk	kg	S	20%	-	10%	-	-	2.5%	18%
04.03Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.
0403.20	Yogurt	kg	-	20% or Rs.750/= per kg	10% or Rs.400/= per kg	Ex	-	*	2.5%	18%
0403.90	Other	kg	-	20% or Rs.750/= per kg	10% or Rs.400/= per kg	Ex	-	*	2.5%	18%
04.04Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included.
0404.10	Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter	kg	-	10%	15% or Rs.85= per kg	10%	-	-	2.5%	18%
0404.90	Other	kg	-	20% or Rs.400/= per kg	20% or Rs.400/= per kg	10%	-	-	2.5%	18%
04.05Butter and other fats and oils derived from milk ; dairy spreads.
0405.10	Butter	kg	S	20% or Rs.750/= per kg	10% or Rs.400/= per kg	Ex	-	*	2.5%	18%
0405.20	Dairy spreads	-	S	20% or Rs.750/= per kg	10% or Rs.400/= per kg	Ex	-	*	2.5%	18%
0405.90	Other / Dairy Fat Spread	kg	S	20% or Rs.700/= per kg	10% or Rs.350/= per kg	Ex	-	*	2.5%	18%
04.06Cheese and curd (+).
0406.10	Fresh (unripened or uncured) cheese, including whey cheese, and curd	kg	-	20% or Rs.650/= per kg	25% or Rs.500/= per kg	10%	-	-	2.5%	18%
0406.20	Grated or powdered cheese, of all kinds	kg	-	20%	25% or Rs.500/= per kg	Ex	-	*	2.5%	18%
0406.30	Processed cheese, not grated or powdered	kg	-	20% or Rs.650/= per kg	40% or Rs.800/= per kg	10%	-	-	2.5%	18%
0406.40	Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti	kg	-	20% or Rs.650/= per kg	25% or Rs.500/= per kg	10%	-	-	2.5%	18%
0406.90	Other cheese	kg	-	20% or Rs.650/= per kg	40% or Rs.800/= per kg	10%	-	-	2.5%	18%
04.07Birds' eggs, in shell, fresh, preserved or cooked.
0407.11	Of fowls of the species Gallus domesticus	kg	-	Rs.110/= per kg	-	Ex	-	-	2.5%	18%
0407.19	Other	kg	-	Rs.110/= per kg	-	Ex	-	-	2.5%	18%
0407.21	Of fowls of the species Gallus domesticus	kg	-	Rs.110/= per kg	-	Ex	-	-	2.5%	18%
0407.29	Other	kg	-	20% or Rs.110/= per kg	-	Ex	-	-	2.5%	18%
0407.90	Others	kg	-	20% or Rs.150/= per kg	10% or Rs.75/= per kg	Ex	-	-	2.5%	18%
04.08Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.
0408.11	Dried	kg	L	20%	5%	Ex	-	-	2.5%	18%
0408.19	Other	kg	-	20%	20% or Rs.400/= per kg	Ex	-	-	2.5%	18%
0408.91	Dried	kg	L	20%	5%	Ex	-	-	2.5%	18%
0408.99	Other	kg	-	20%	20% or Rs.400/= per kg	Ex	-	-	2.5%	18%
04.09Natural honey.
0409.00	Natural honey.	kg	-	20%	10%	10%	-	-	2.5%	18%
04.10Insects and other edible prodcuts of animal origin, not elsewhere specified or included.
0410.10	Insects	kg	-	20%	40% or Rs.800/= per kg	Ex	-	-	2.5%	18%
0410.90	Other	kg	-	20%	40% or Rs.800/= per kg	Ex	-	-	2.5%	18%

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