Chapter 2
Meat and edible meat offal
Note.
1.- This Chapter does not cover :
(a) Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;
(b) Edible, non-living insects (heading 04.10);
(c) Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or
(d) Animal fat, other than products of heading 02.09 (Chapter 15).
Preferential Duty S
HS Uni ICL/ Excise
HS Code Description Gen Duty VAT PAL Cess SSCL C
Hdg t SLSI AP AD BN GT IN PK SA SF SD SG (S.P.D)
L
02.01 Meat of bovine animals, fresh or chilled.
0201.10 - Carcasses and half-carcasses kg L 5% 20% 15% Ex 2.5%
0201.20 - Other cuts with bone in kg L 5% 20% 15% Ex 2.5%
0201.30 - Boneless kg L 5% 20% 15% Ex 2.5%
02.02 Meat of bovine animals, frozen.
0202.10 - Carcasses and half-carcasses kg L 5% 20% 15% Ex 2.5%
0202.20 - Other cuts with bone in kg L 5% 20% 15% 10% 2.5%
0202.30 - Boneless kg L 5% 20% 15% 10% 2.5%
02.03 Meat of swine, fresh, chilled or frozen.
- Fresh or chilled :
0203.11 -- Carcasses and half-carcasses kg Free 20% 15% Ex 2.5%
0203.12 -- Hams, shoulders and cuts thereof, with bone in kg Free 20% 15% Ex 2.5%
0203.19 -- Other kg Free 20% 15% Ex 2.5%
- Frozen :
0203.21 -- Carcasses and half-carcasses kg Free 20% 15% Ex 2.5%
0203.22 -- Hams, shoulders and cuts thereof, with bone in kg Free 20% 15% 10% 2.5%
0203.29 -- Other kg Free 20% 15% Ex 2.5%
Section 1 - Chapter 2 - Page 1 Sri Lanka Customs National Imports Tariff Guide - 2023
Preferential Duty S
HS Uni ICL/ Excise
HS Code Description Gen Duty VAT PAL Cess SSCL C
Hdg t SLSI AP AD BN GT IN PK SA SF SD SG (S.P.D)
L
02.04 Meat of sheep or goats, fresh, chilled or
frozen (+).
0204.10 - Carcasses and half-carcasses of lamb, fresh or
kg L Free 20% 15% Ex 2.5%
chilled
- Other meat of sheep, fresh or chilled :
0204.21 -- Carcasses and half-carcasses kg L Free 20% 15% Ex 2.5%
0204.22 -- Other cuts with bone in kg L Free 20% 15% Ex 2.5%
0204.23 -- Boneless kg L Free 20% 15% Ex 2.5%
0204.30 - Carcasses and half-carcasses of lamb, frozen kg L Free 20% 15% 10% 2.5%
- Other meat of sheep, frozen :
0204.41 -- Carcasses and half-carcasses kg L Free 20% 15% 10% 2.5%
0204.42 -- Other cuts with bone in kg L Free 20% 15% 10% 2.5%
0204.43 -- Boneless kg L Free 20% 15% 10% 2.5%
0204.50 - Meat of goats kg L 20% 15% 10% 10% 2.5%
02.05 0205.00 Meat of horses, asses, mules or hinnies,
fresh, chilled or frozen. kg Free 5% 15% 15% Ex 2.5%
02.06 Edible offal of bovine animals, swine, sheep,
goats, horses, asses, mules or hinnies, fresh,
chilled or frozen.
0206.10 - Of bovine animals, fresh or chilled kg L 5% 20% 15% 10% 2.5%
- Of bovine animals, frozen :
0206.21 -- Tongues kg L 5% 20% 15% Ex 2.5%
0206.22 -- Livers kg L Free Free 5% 5% 20% 15% Ex 2.5%
0206.29 -- Other kg L 5% 20% 15% Ex 2.5%
0206.30 - Of swine, fresh or chilled kg L Free 20% 15% Ex 2.5%
- Of swine, frozen :
0206.41 -- Livers kg L Free 20% 15% Ex 2.5%
0206.49 -- Other kg L Free 20% 15% Ex 2.5%
0206.80 - Other, fresh or chilled kg L Free 20% 15% Ex 2.5%
0206.90 - Other, frozen kg L Free 20% 15% Ex 2.5%
02.07 Meat and edible offal, of the poultry of
heading 01.05, fresh, chilled or frozen.
- Of fowls of the species Gallus domesticus :
0207.11 -- Not cut in pieces, fresh or chilled Rs.220/=
kg Ex Ex 2.5%
per kg
0207.12 -- Not cut in pieces, frozen Rs.220/=
kg Ex Ex 2.5%
per kg
0207.13 -- Cuts and offal, fresh or chilled Rs.220/=
kg Ex Ex 2.5%
per kg
0207.14 -- Cuts and offal, frozen Rs.220/=
kg Ex Ex 2.5%
per kg
Section 1 - Chapter 2 - Page 2 Sri Lanka Customs National Imports Tariff Guide - 2023
Preferential Duty S
HS Uni ICL/ Excise
HS Code Description Gen Duty VAT PAL Cess SSCL C
Hdg t SLSI AP AD BN GT IN PK SA SF SD SG (S.P.D)
L
- Of turkeys :
0207.24 -- Not cut in pieces, fresh or chilled kg Free 20% 15% Ex 10% 2.5%
0207.25 -- Not cut in pieces, frozen kg Free 20% 15% 10% 10% 2.5%
0207.26 -- Cuts and offal, fresh or chilled kg Free 20% 15% Ex 10% 2.5%
0207.27 -- Cuts and offal, frozen kg Free 5% 20% 15% Ex 10% 2.5%
- Of ducks :
0207.41 -- Not cut in pieces, fresh or chilled kg Free 20% 15% Ex 10% 2.5%
0207.42 -- Not cut in pieces, frozen kg Free 20% 15% 10% 10% 2.5%
0207.43 -- Fatty livers, fresh or chilled kg Free 20% 15% Ex 10% 2.5%
0207.44 -- Other, fresh or chilled kg Free 20% 15% Ex 10% 2.5%
0207.45 -- Other, frozen kg Free 20% 15% Ex 10% 2.5%
- Of geese :
0207.51 -- Not cut in pieces, fresh or chilled kg Free 20% 15% Ex 10% 2.5%
0207.52 -- Not cut in pieces, frozen kg Free 20% 15% Ex 10% 2.5%
0207.53 -- Fatty livers, fresh or chilled kg Free 20% 15% Ex 10% 2.5%
0207.54 -- Other, fresh or chilled kg Free 20% 15% Ex 10% 2.5%
0207.55 -- Other, frozen kg Free 20% 15% Ex 10% 2.5%
0207.60 - Of guinea fowls kg Free 20% 15% Ex 10% 2.5%
02.08 Other meat and edible meat offal, fresh,
chilled or frozen.
0208.10 - Of rabbits or hares kg 18.00% Free Free 5% 5% Free 20% 15% Ex 2.5%
0208.30 - Of primates kg L Free Free 5% 5% Free 20% 15% Ex 2.5%
0208.40 - Of whales, dolphins and porpoises (mammals of the
order Cetacea ); of manatees and dugongs
(mammals of the order Sirenia ); of seals, sea lions
and walruses (mammals of the suborder Pinnipedia) kg L Free Free 5% 5% 20% 15% Ex 2.5%
0208.50 - Of reptiles (including snakes and turtles)
kg L Free Free 5% 5% Free 20% 15% Ex 2.5%
0208.60 - Of camels and other camelids (Camelidae )
kg L Free Free 5% 5% Free 20% 15% Ex 2.5%
0208.90 - Other :
0208.90.10 --- Frogs’ legs kg Free Free 5% 5% Free 20% 15% Ex 2.5%
0208.90.90 --- Other kg L Free Free 5% 5% 20% 15% Ex 2.5%
02.09 Pig fat, free of lean meat, and poultry fat, not
rendered or otherwise extracted, fresh,
chilled, frozen, salted, in brine, dried or
smoked.
0209.10 - Of pigs kg Free 5% 20% 15% Ex 2.5%
0209.90 - Other kg Free 5% 20% 15% Ex 2.5%
Section 1 - Chapter 2 - Page 3 Sri Lanka Customs National Imports Tariff Guide - 2023
Preferential Duty S
HS Uni ICL/ Excise
HS Code Description Gen Duty VAT PAL Cess SSCL C
Hdg t SLSI AP AD BN GT IN PK SA SF SD SG (S.P.D)
L
02.10 Meat and edible meat offal, salted, in brine,
dried or smoked; edible flours and meals of
meat or meat offal.
- Meat of swine :
0210.11 -- Hams, shoulders and cuts thereof, with bone in kg Free Free 5% 5% 20% 15% Ex 10% 2.5%
0210.12 -- Bellies (streaky) and cuts thereof
kg Free Free 5% 5% 20% 15% 10% Ex 2.5%
0210.19 -- Other kg Free Free 5% 5% 20% 15% Ex 10% 2.5%
0210.20 - Meat of bovine animals kg L Free Free 5% 5% 20% 15% Ex 10% 2.5%
- Other, including edible flours and meals of meat or
meat offal :
0210.91 -- Of primates kg L Free Free 5% 5% Free 20% 15% Ex 2.5%
0210.92 -- Of whales, dolphins and porpoises (mammals of the
order Cetacea); of manatees and dugongs
(mammals of the order Sirenia); of seals, sea lions kg L Free Free 5% 5% 20% 15% Ex 2.5%
and walruses (mammals of the suborder Pinnipedia)
0210.93 -- Of reptiles (including snakes and turtles)
kg L Free Free 5% 5% Free 20% 15% Ex 2.5%
0210.99 -- Other kg L Free Free 5% 5% Free 20% 15% Ex 10% 2.5%
Section 1 - Chapter 2 - Page 4 Sri Lanka Customs National Imports Tariff Guide - 2023