Sanitary Napkins: Subjected to Unreasonably High Taxes

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The total tax burden on Sanitary napkins is 47.1%, this is significantly higher than the tax burden of selected non-essentials items, gold jewelry, raw silk, golf clubs and golf balls and military artillery weapons.

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

Source: Sri Lanka Customs

Tax rates applicable for each product as of 27 Feb 2024 are as follows,

HS Code / HS Hdg	Product	Gen Duty	VAT	PAL	Cess	SSCL
9619.00.10	Sanitary towels(pads) and tampons	-	18%	10%	10%	2.5%
9301.10	Artillery weapons (for example, guns, howitzers and mortars)	-	18%	Exempted	-	2.5%
31.02 - 31.04,	Mineral or chemical fertilizers containing either nitrogenous, phosphatic or potassic	-	18%	Exempted	-	Exempted
7113.19.11- 7113.19.19	Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal.	7%	18%	Exempted	-	2.5%
95.06.31 -95.06.32	Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools : Golf clubs and other golf equipment and golf balls		18%	Exempted	-	2.5%
5002.00	Raw silk (not thrown)	-	18%	Exempted	-	2.5%

2024-03-07

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