09.01Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion. |
| 0901.11.10 | Coffee Seeds | kg | - | 20% | 13% | - | - | - | 2.5% | 18% |
| 0901.11.90 | Other | kg | - | 20% | 13% | - | - | - | 2.5% | 18% |
| 0901.12.10 | Coffee Seeds | kg | - | 20% | 13% | - | - | - | 2.5% | 18% |
| 0901.12.90 | Other | kg | - | 20% | 13% | - | - | - | 2.5% | 18% |
| 0901.21 | Not decaffeinated | kg | - | 20% | 25% | 10% | - | - | 2.5% | 18% |
| 0901.22 | Decaffeinated | kg | - | 20% | 25% | 10% | - | - | 2.5% | 18% |
| 0901.90 | Other | kg | - | 20% | 25% | 10% | - | - | 2.5% | 18% |
09.02Tea, whether or not flavoured. |
| 0902.10.11 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, flavoured | kg | - | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.10.12 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, Other | kg | - | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.10.13 | Other , flavoured | kg | L | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.10.19 | Other | kg | L | 20% | 10% | 10% | - | - | 2.5% | 18% |
| 0902.10.21 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, flavoured | kg | - | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.10.22 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, Other | kg | - | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.10.23 | Other , flavoured | kg | L | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.10.29 | Other | kg | L | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.10.31 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, flavoured | kg | - | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.10.32 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, Other | kg | - | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.10.33 | Other , flavoured | kg | L | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.10.39 | Other | kg | L | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.20 | Other green tea (not fermented) : | - | - | - | - | - | - | - | - | - |
| 0902.20.11 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, flavoured | kg | - | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.20.12 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, Other | kg | - | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.20.13 | Other , flavoured | kg | L | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.20.19 | Other | kg | L | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.20.21 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, flavoured | kg | - | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.20.22 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, Other | kg | - | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.20.23 | Other , flavoured | kg | L | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.20.29 | Other | kg | L | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.20.91 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, flavoured | kg | - | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.20.92 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, Other | kg | - | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.20.93 | Other , flavoured | kg | L | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.20.99 | Other | kg | L | 20% | 10% | 10% | - | - | 2.5% | 18% |
| 0902.30 | Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg : | - | - | - | - | - | - | - | - | - |
| 0902.30.11 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, flavoured | kg | - | 20% | 10% | 10% | - | - | 2.5% | 18% |
| 0902.30.12 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, Other | kg | - | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.30.13 | Other, Flavoured | kg | L | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.30.19 | Other | kg | L | 20% | 10% | 10% | - | - | 2.5% | 18% |
| 0902.30.21 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, flavoured | kg | - | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.30.22 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, Other | kg | - | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.30.23 | Other, Flavoured | kg | L | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.30.29 | Other | kg | L | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.30.31 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, flavoured | kg | - | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.30.32 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, Other | kg | - | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.30.33 | Other, Flavoured | kg | L | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.30.39 | Other | kg | L | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.40.11 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, flavoured | kg | - | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.40.12 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, Other | kg | - | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.40.13 | Other , flavoured | kg | L | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.40.19 | Other | kg | L | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.40.21 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, flavoured | kg | - | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.40.22 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, Other | kg | - | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.40.23 | Other , flavoured | kg | L | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.40.29 | Other | kg | L | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.40.91 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, flavoured | kg | - | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.40.92 | Certified by Sri Lanka Tea Board as wholly of Sri Lanka origin, Other | kg | - | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.40.93 | Other , flavoured | kg | L | 20% | 10% | - | - | - | 2.5% | 18% |
| 0902.40.99 | Other | kg | L | 20% | 10% | 10% | - | - | 2.5% | 18% |
09.03Tea, whether or not flavoured. |
| 0903.00 | Maté. | kg | - | 20% | 10% | - | - | - | 2.5% | 18% |
09.04Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta. |
| 0904.11 | Neither crushed nor ground : | - | - | - | - | - | - | - | - | - |
| 0904.11.11 | Organic | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0904.11.19 | Other | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0904.11.20 | Matured Berries of pepper with a density exceeding 450grams per litre | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0904.11.30 | Other, white | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0904.11.90 | Other | kg | - | 20% | 25% | 10% | - | - | 2.5% | 18% |
| 0904.11.91 | Long Pepper (Piper Longum) (Thippili) | kg | - | 20% | 25% | 10% | - | - | 2.5% | 18% |
| 0904.11.99 | Other | kg | LS | 20% | 25% | 10% | - | - | 2.5% | 18% |
| 0904.12.10 | Crushed | kg | - | 20% | 25% | Ex | - | - | 2.5% | 18% |
| 0904.12.11 | Long Pepper (Piper Longum) (Thippili) | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0904.12.19 | Other | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0904.12.20 | Ground | kg | - | 20% | 25% | Ex | - | - | 2.5% | 18% |
| 0904.12.21 | Long Pepper (Piper Longum) (Thippili) | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0904.12.29 | Other | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0904.21.10 | Chillies | kg | - | Rs.100/ = per kg | - | - | - | * | 2.5% | 18% |
| 0904.21.90 | Other | kg | - | 20% | 25% | 10% | - | - | 2.5% | 18% |
| 0904.22.10 | Chillies | kg | - | Rs.100/ = per kg | - | - | - | * | 2.5% | 18% |
| 0904.22.90 | Other | kg | - | Rs.100/ = per kg | - | - | - | * | 2.5% | 18% |
09.05Vanilla. |
| 0905.10 | Neither crushed nor ground : | - | - | - | - | - | - | - | - | - |
| 0905.10.10 | Vanilla Pods | kg | - | 20% | 25% | - | - | - | 2.5% | 18% |
| 0905.10.90 | Other | kg | - | 20% | 25% | 10% | - | - | 2.5% | 18% |
| 0905.20 | Crushed or ground | kg | - | 20% | 25% | - | - | - | 2.5% | 18% |
09.06Cinnamon and cinnamon-tree flowers (+). |
| 0906.11 | Cinnamon (Cinnamomum zeylanicum Blume) : | - | - | - | - | - | - | - | - | - |
| 0906.11.11 | Quills cut, in retail packs of 1 kg or less and packed in cases | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0906.11.12 | Other quills | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0906.11.13 | Qullings | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0906.11.14 | Featherings | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0906.11.15 | Chips | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0906.11.19 | Other | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0906.11.91 | Quills cut, in retail packs of 1 kg or less and packed in cases | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0906.11.92 | Other quills | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0906.11.93 | Qullings | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0906.11.94 | Featherings | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0906.11.95 | Chips | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0906.11.99 | Other | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0906.19.00 | Other | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0906.20.10 | Cinnamon (Cinnamomum zeylanicum Blume) crushed | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0906.20.20 | Cinnamon (Cinnamomum zeylanicum Blume) ground | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0906.20.90 | Other | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
09.07Cloves (whole fruit, cloves and stems). |
| 0907.10 | Neither crushed nor ground : | - | - | - | - | - | - | - | - | - |
| 0907.10.11 | Whole fruit | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0907.10.12 | Cloves | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0907.10.13 | Stems | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0907.10.91 | Whole fruit | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0907.10.92 | Cloves | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0907.10.93 | Stems | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0907.20 | Crushed or ground | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
09.08Nutmeg, mace and cardamoms. |
| 0908.11 | Neither crushed nor ground : | - | - | - | - | - | - | - | - | - |
| 0908.11.11 | Wormy and Punky | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0908.11.19 | Other | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0908.11.91 | Wormy and Punky | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0908.11.99 | Other | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0908.12.10 | Broken | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0908.12.90 | Other | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0908.21 | Neither crushed nor ground | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0908.22 | Crushed or ground | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0908.31 | Neither crushed nor ground | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
| 0908.32 | Crushed or ground | kg | LS | 20% | 25% | - | - | - | 2.5% | 18% |
09.09Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries. |
| 0909.21 | Neither crushed nor ground | - | - | - | - | - | - | - | - | - |
| 0909.22 | Crushed or ground | - | - | - | - | - | - | - | - | - |
| 0909.31 | Neither crushed nor ground | kg | - | 30% | - | - | - | * | 2.5% | 18% |
| 0909.32 | Crushed or ground | kg | - | 30% | - | - | - | * | 2.5% | 18% |
| 0909.61.10 | Seeds of anise or badin | kg | - | 20% | - | - | - | - | 2.5% | 18% |
| 0909.61.20 | Seeds of fennel | kg | - | 30% | - | - | - | * | 2.5% | 18% |
| 0909.61.30 | Seeds of caraway | Kg | - | 30% | - | - | - | - | 2.5% | 18% |
| 0909.61.90 | Other | kg | - | 30% | - | - | - | - | 2.5% | 18% |
| 0909.62.10 | Anise, badin or caraway | Kg | - | 20% | - | 10% | - | - | 2.5% | 18% |
| 0909.62.90 | Other | kg | - | 30% | - | 10% | - | - | 2.5% | 18% |
09.10Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices. |
| 0910.11 | Neither crushed nor ground : | - | - | - | - | - | - | - | - | - |
| 0910.11.10 | Dried | kg | LS | 20% | 10% | 10% | - | - | 2.5% | 18% |
| 0910.11.90 | Other | kg | LS | 20% | 10% | - | - | - | 2.5% | 18% |
| 0910.12 | Crushed or ground | kg | LS | 20% | 10% | - | - | - | 2.5% | 18% |
| 0910.20.10 | Neither crushed nor ground | kg | - | 20% | 10% | - | - | - | 2.5% | 18% |
| 0910.20.90 | Other | kg | - | 20% | 10% | 10% | - | - | 2.5% | 18% |
| 0910.30.10 | Neither crushed nor ground | - | LS | - | - | - | - | - | - | - |
| 0910.30.90 | Other | - | LS | - | - | - | - | - | - | - |
| 0910.91.10 | Neither crushed nor ground | kg | - | 20% | 10% | 10% | - | - | 2.5% | 18% |
| 0910.91.90 | Other | kg | - | 20% | 10% | 10% | - | - | 2.5% | 18% |
| 0910.99.10 | Mathe seed | kg | - | 20% | - | - | - | * | 2.5% | 18% |
| 0910.99.20 | Curry | kg | - | 20% | 10% | 10% | - | - | 2.5% | 18% |
| 0910.99.31 | Neither crushed nor ground | kg | - | 20% | 10% | 10% | - | - | 2.5% | 18% |
| 0910.99.39 | Other | kg | - | 20% | 10% | 10% | - | - | 2.5% | 18% |
| 0910.99.91 | Neither crushed nor ground | kg | - | 20% | 10% | 10% | - | - | 2.5% | 18% |
| 0910.99.99 | Other | kg | - | 20% | 10% | 10% | - | - | 2.5% | 18% |