Special Commodity Levy imposed on a series of food items
An Extraordinary Gazette Notification has been issued imposing a Special Commodity Levy on several items, including Sprats, Dried fish, Kurakkan flour, mustard seeds and salt.
The Gazette Notification under section 2 of the Special Commodity Levy Act, No.48 of 2007 was issued by the Finance Minister, Basil Rajapaksa, for a variety of products.
Accordingly, a levy of Rs.100 will be imposed on a kilo of sprats and dried fish.
A Rs.50 levy will be imposed on a kilogram of mathe seed.
A levy of Rs.150 will be imposed on a kilo of kurakkan flour, while mustard seeds will be taxed at Rs.62 per kilogram.
The Finance Ministry has also imposed a Rs. 40 levy on salt and pure sodium chloride.
The highest levy has been imposed on butter and dairy spreads.
Accordingly, Rs. 880 special commodity levy will be imposed on one kg of butter and dairy spreads.
| H.S. Code | Commodity Item | Special Commodity Levy |
|---|---|---|
| 0305.54.10 | Sprats | Rs. 100.00 per kg |
| 0305.52.00 0305.53.00 0305.54.90 0305.59.30 0305.59.90 |
Dried Fish | Rs. 100.00 per kg |
| 0405.10 | Butter | Rs. 880.00 per kg |
| 0405.20 | Dairy Spreads | Rs. 880.00 per kg |
| 0405.90 | Other | Rs. 880.00 per kg |
| 0910.99.10 | Mathe Seeds | Rs. 50.00 per kg |
| 1102.90.20 | Kurakkan (Eleusine coracana spp.) flour | Rs. 150.00 per kg |
| 1207.50 | Mustard Seeds | Rs. 62.00 per kg |
| 2501.00 | Salt (including table salt and denatured salt) and pure sodium chloride | Rs. 40.00 per kg |
