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Sri Lanka HS Code

0208.40L required

Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)

Chapter 2 · Meat and edible meat offal

02.08Other meat and edible meat offal, fresh, chilled or frozen.

Updated · 2026 Sri Lanka Customs Tariff

Permit Required

Import Control License (ICL) required - allow 2–6 weeks to obtain before shipping.

Calculate your duties

Cost + insurance + freight — the total landed value you paid for the shipment.

1 USD = 1.0000 LKR(customs)
Your full 7-layer duty breakdown will appear here.

HS code 0208.40 covers of whales, dolphins and porpoises (mammals of the order cetacea); of manatees and dugongs (mammals of the order sirenia); of seals, sea lions and walruses (mammals of the suborder pinnipedia) under Chapter 02 (Meat and edible meat offal) of the Sri Lanka Customs National Imports Tariff Guide 2026 edition.

All rates

General Duty (CID)20%
PAL (General)Exempt
PAL (SAFTA)Exempt
CessExempt
Excise / SPDExempt
SCLExempt
SSCL2.5%
VAT18%

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Preferential / FTA rates

AgreementDuty Rate
India (ISFTA)Free
Pakistan (PSFTA)Free
Singapore FTA5%