Tax on Sanitary Napkins

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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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