What is the import duty on Of oats in Sri Lanka?

The import duty on Of oats (HS 1104.22) in Sri Lanka is 20% or Rs.120/= per kg Customs Duty plus 18% VAT, and may include PAL, CESS, Excise duty, SSCL and SCL. Use the duty calculator on this page for a full breakdown based on your CIF value.

Sri Lanka HS Code

1104.22

Of oats

Q: What is HS code 1104.22 in Sri Lanka?

HS code 1104.22 covers Of oats under Chapter 11 (Products of the milling industry; malt; starches; inulin; wheat gluten) of the Sri Lanka Customs National Imports Tariff Guide 2026.

Chapter 11 · Products of the milling industry; malt; starches; inulin; wheat gluten

11.04Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground.

Updated 16 May 2026 · 2026 Sri Lanka Customs Tariff

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Value of your goods (CIF)

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

Weight (kg)

Required — this item has per-unit (specific) duties.

Exchange Rate

1 USD = 1.0000 LKR(customs)

Origin Country

Your full 7-layer duty breakdown will appear here.

HS code 1104.22 covers of oats under Chapter 11 (Products of the milling industry; malt; starches; inulin; wheat gluten) of the Sri Lanka Customs National Imports Tariff Guide 2026 edition.

All rates

General Duty (CID)	20% or Rs.120/= per kg
PAL (General)	10%
PAL (SAFTA)	Exempt
Cess	25% or Rs.100/= per kg
Excise / SPD	Exempt
SCL	Exempt
SSCL	2.5%
VAT	18%

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Preferential / FTA rates

Agreement	Duty Rate
Pakistan (PSFTA)	Free