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Tax on Sanitary Napkins

On the 31st of May 2022 the general customs duty on sanitary napkins were removed and VAT rate was increased from 8% to 12%. 

The revision resulted in the total tax rate on sanitary napkins falling to 42.8% from 53.6%. However, the total tax rate is still higher in comparison to selected items. 

Sources : 

Taxes were calculated based the computation formula for imported goods published by the Sri Lanka Customs, available at : https://www.customs.gov.lk/wp-content/uploads/2021/07/15.formula_2011.pdf

Tax rates applicable for each product as at 21st July 2022 are as follows,

HS Code / HS Hdg

Product

Pref Duty

Gen Duty

VAT

PAL

Cess

9619.00.10

Sanitary towels(pads) and tampons

-

-

12%

10%

15%

93.01

Military weapons, other than revolvers, pistols and the arms of heading 93.07 ( Which include swords etc)

-

-

12%

Exempted

-

39.01-39.14

Plastics

-

Free

12%

10%

-

Chapter 31

Fertlizers

Free

Free

Exempted

7.50%

-

71.01/71.02/71.03/71.04/71.05/71.06/71.10

Pearls , Diamonds, Precious Stones, Silver, Platinum

Free

Free

Exempted

Exempted

-

Chapter 95 ( Excluding 9506.29.90, 9506.39.00, 9506.51.00, 9506.59.00-9506.99.00, 9507.20.00 , 9507.90.00 ,9508.10.00, 9508.90.00 )

General Equipment for physical exercise , sports, athletics, gymnastics etc.

Free

Free

Exempted

Exempted

-

 

 

2022-07-20
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