What is the Special Commodity Levy in Sri Lanka?

The Special Commodity Levy (SCL) is a single border tax on selected essential foods — sugar, dhal, canned fish, onions, potatoes, cooking oils and more — imposed under Section 2 of the Special Commodity Levy Act, No. 48 of 2007. It replaces Customs Duty, VAT, PAL and CESS on those goods, so it is the only import tax charged on them.

Which goods are subject to the Special Commodity Levy?

Only the commodities named in the current Extraordinary Gazette schedule — a closed list of essential foods. The 2026 schedule covers sugar, lentils and pulses, big and red onions, potatoes, garlic, canned and dried fish, edible oils, butter, cheese, rice, maize, spices and a few fruits. Electronics, vehicles and general goods are not SCL items.

Do you pay VAT and Customs Duty on top of the Special Commodity Levy?

No. Section 2 of the Special Commodity Levy Act, No. 48 of 2007 imposes the SCL in lieu of Customs Duty, VAT, PAL, CESS, Excise (Special Provisions) Duty and Surcharge. The Sri Lanka Customs Tariff Guide confirms that when an SCL is in force, only that levy is charged. Stacking VAT or duty on top is the single most common mistake.

How is the Special Commodity Levy on sugar, dhal or canned fish calculated?

For almost every item it is a specific rate: SCL = quantity in kg × the gazetted Rs/kg. In 2026 sugar is Rs 50/kg, canned fish Rs 200/kg and red lentils (dhal) 25 cents/kg. So 1,000 kg of sugar is 1,000 × 50 = Rs 50,000. Only fresh and frozen fish use a hybrid rate.

How is fresh or frozen fish charged differently?

Fresh (HS 03.02) and frozen (HS 03.03) fish, excluding fillets, are levied at 10% of the CIF value or Rs 400 per kg, whichever is higher. The calculator computes both legs and applies the larger one, which is why it asks for the CIF value for those two lines.

Who sets the Special Commodity Levy rates and how often do they change?

The Minister of Finance sets them by Extraordinary Gazette under the Act. Rates are revised often — sometimes for short windows — so a figure can change mid-year. The 2026 schedule was gazetted on 31 December 2025 and maize was already amended on 4 May 2026. Always confirm the live gazette before committing.

Is the maize rate on this tool up to date?

Yes. Gazette 2469/12 first set maize at Rs 25/kg for 2026, but Gazette 2487/02 of 4 May 2026 rescinded that entry and re-imposed maize at Rs 50/kg from 5 May 2026 to 31 December 2026. The calculator uses the current Rs 50/kg figure.

When were these rates last verified?

The schedule was last reconciled against the Extraordinary Gazette on 2026-07-11. Because SCL rates move by gazette, treat the figures as a guide and check the current gazette or your clearing agent before opening a Letter of Credit.

Sri Lanka · Finance

Sri Lanka Special Commodity Levy (SCL) Calculator

Work out the Special Commodity Levy on imported essentials — sugar, dhal, canned fish, big onions, potatoes, cooking oils and more. Pick the commodity, enter the kilograms, and get the total levy and per-kg cost using the current gazette rates. No signup, sources cited.

By Induwara Ashinsana— Executive Director, Ryzera TechnologiesUpdated Jul 11, 2026

Special Commodity Levy2026 schedule

Gazette 2469/12 of 31 December 2025

Commodity

HS 1701.91, 1701.99 · rate Rs 50.00/kg · Gazette 2469/12 (31 Dec 2025)

Quantity (kg)

Total customs weight of the consignment, in kilograms.

CIF value (Rs) — optional

Cost, Insurance and Freight value on your CusDec. Only used to show the effective levy rate.

Quick quantities

Total SCL payable

Rs 50,000

Levy per kg

Rs 50.00

Rate basis

Specific

Rs 50.00/kg

Effective rate

Add CIF

Enter CIF to compare vs duty-based goods

No VAT, Customs Duty, PAL or CESS is added on top.

Under Section 2 of the Special Commodity Levy Act, No. 48 of 2007, the Special Commodity Levy is a single composite tax charged in lieu of Customs Duty, VAT, PAL, CESS, Excise (Special Provisions) Duty and Surcharge on sugar (white / cane / beet). The figure above is the only border tax on this consignment.

Rates from Special Commodity Levy Act, No. 48 of 2007 and the current Extraordinary Gazette (1 January 2026 – 31 December 2026). Sources are cited under “Sources & references” below. Confirm the live gazette rate before opening a Letter of Credit.

How it works

The Special Commodity Levy (SCL) is imposed under Section 2 of the Special Commodity Levy Act, No. 48 of 2007. It was introduced to collapse the tangle of import taxes on essential foods into one figure. On any commodity in the gazetted schedule, the SCL is charged in lieu of Customs Duty, Value Added Tax (VAT), the Ports and Airports Development Levy (PAL), CESS, Excise (Special Provisions) Duty and Surcharge. Nothing else is added at the border — the Sri Lanka Customs National Imports Tariff Guide states plainly that when an SCL is in force, only that levy is levied.

The current schedule sits in Extraordinary Gazette No. 2469/12 of 31 December 2025, valid for the period 1 January 2026 – 31 December 2026, with individual lines amended by later gazettes (maize, for example, was raised to Rs 50/kg on 4 May 2026). Two rate bases appear in it:

Specific rate — the common case. The gazette fixes an amount per kilogram, and the levy is simply:
SCL = quantity (kg) × rate (Rs/kg)
Hybrid rate— only the two fresh/frozen fish lines (HS 03.02 and 03.03, excluding fillets). They are levied at “10% of CIF orRs 400/kg, whichever is higher”:
SCL = max( quantity × Rs 400, CIF value × 10% )

There are no pure ad-valorem (percentage-only) lines in the 2026 schedule, so for almost every consignment you only need the weight. This matches the formula Sri Lanka Customs publishes — SCL = (Quantity) × (Unit rate of SCL) — which the calculator uses as an internal cross-check for every specific-rate item. The effective rate shown when you add a CIF value is SCL ÷ CIF, letting you compare the burden against duty-liable goods. SCL is computed to the cent and the headline is rounded to the nearest rupee.

Worked examples

Sugar — one tonne

Rs 50/kg (specific), Gazette 2469/12

Quantity: 1,000 kg of white sugar (HS 1701.99)
Rate: Rs 50.00 per kg
SCL = 1,000 × 50 = Rs 50,000
Per-kg levy: Rs 50.00 — no VAT or Customs Duty on top

Big onions — 25-tonne container

Rs 50/kg (specific), Gazette 2469/12

Quantity: 25,000 kg of big onions (HS 0703.10.20)
Rate: Rs 50.00 per kg
SCL = 25,000 × 50 = Rs 1,250,000
Per-kg levy: Rs 50.00

Red lentils (dhal) — 20-tonne LC

25 cents/kg (specific), Gazette 2469/12

Quantity: 20,000 kg of Mysore dhal (HS 0713.40.12)
Rate: Rs 0.25 per kg (25 cents)
SCL = 20,000 × 0.25 = Rs 5,000
Per-kg levy: Rs 0.25 — dhal is deliberately kept near-free

Fresh fish — the hybrid rate

10% of CIF or Rs 400/kg, higher — Gazette 2469/12

Quantity: 1,000 kg fresh fish (HS 03.02), CIF Rs 5,000,000
Specific leg: 1,000 × Rs 400 = Rs 400,000
Ad-valorem leg: Rs 5,000,000 × 10% = Rs 500,000
SCL = max(400,000, 500,000) = Rs 500,000 (10% wins)
Per-kg levy: Rs 500.00

2026 commodity rate schedule

The commodities in the calculator, with their current gazetted rate, rate basis and source gazette. Rates are Rs per kilogram unless marked hybrid.

Commodity	HS code	SCL rate	Gazette
Sugar (white / cane / beet)	1701.91, 1701.99	Rs 50.00/kg	2469/12 (31 Dec 2025)
Salt (table / denatured / sea salt)	2501.00	Rs 40.00/kg	2469/12 (31 Dec 2025)
Red lentils / Mysore dhal (whole & split)	0713.40.11, 0713.40.12	Rs 0.25/kg	2469/12 (31 Dec 2025)
Yellow lentils (whole & split)	0713.40.21, 0713.40.22	Rs 0.25/kg	2469/12 (31 Dec 2025)
Chickpeas / kadala — whole	0713.20.10	Rs 5.00/kg	2469/12 (31 Dec 2025)
Chickpeas / kadala — split	0713.20.20	Rs 10.00/kg	2469/12 (31 Dec 2025)
Peas (Pisum sativum) — whole	0713.10.10	Rs 5.00/kg	2469/12 (31 Dec 2025)
Peas (Pisum sativum) — split	0713.10.20	Rs 10.00/kg	2469/12 (31 Dec 2025)
Green gram (moong)	0713.31.19	Rs 300.00/kg	2469/12 (31 Dec 2025)
Black gram (ulundu)	0713.31.22, 0713.31.29	Rs 300.00/kg	2469/12 (31 Dec 2025)
Cowpeas (karamani)	0713.35.90	Rs 300.00/kg	2469/12 (31 Dec 2025)
Big onions	0703.10.20	Rs 50.00/kg	2469/12 (31 Dec 2025)
Red onions	0703.10.10	Rs 50.00/kg	2469/12 (31 Dec 2025)
Garlic	0703.20	Rs 50.00/kg	2469/12 (31 Dec 2025)
Potatoes	0701.90	Rs 80.00/kg	2469/12 (31 Dec 2025)
Canned fish (tuna, mackerel, sardines, etc.)	16.04	Rs 200.00/kg	2469/12 (31 Dec 2025)
Sprats (haal messo)	0305.54.10	Rs 100.00/kg	2469/12 (31 Dec 2025)
Dried fish (karawala)	0305.52.00, 0305.53.00, 0305.54.90, 0305.59.30, 0305.59.90	Rs 100.00/kg	2469/12 (31 Dec 2025)
Maldive fish & substitutes (umbalakada)	0305.59.10	Rs 302.00/kg	2469/12 (31 Dec 2025)
Fish, fresh or chilled (excl. fillets)	03.02	10% of CIF or Rs 400/kg (higher)hybrid	2469/12 (31 Dec 2025)
Fish, frozen (excl. fillets)	03.03	10% of CIF or Rs 400/kg (higher)hybrid	2469/12 (31 Dec 2025)
Coconut oil (refined, in bulk)	1513.19.10	Rs 150.00/kg	2469/12 (31 Dec 2025)
Virgin coconut oil	1513.11.11, 1513.11.21	Rs 125.00/kg	2469/12 (31 Dec 2025)
Palm oil (refined / other)	1511.90.90	Rs 275.00/kg	2469/12 (31 Dec 2025)
Soya-bean oil (refined / other)	1507.90	Rs 275.00/kg	2469/12 (31 Dec 2025)
Sunflower / safflower oil (refined / other)	1512.19	Rs 275.00/kg	2469/12 (31 Dec 2025)
Margarine / vegetable fats & oils	1516.20	Rs 160.00/kg	2469/12 (31 Dec 2025)
Butter	0405.10	Rs 1,500.00/kg	2469/12 (31 Dec 2025)
Cheese (grated or powdered)	0406.20	Rs 600.00/kg	2469/12 (31 Dec 2025)
Yoghurt	0403.20	Rs 2,000.00/kg	2469/12 (31 Dec 2025)
Maize	1005.90	Rs 50.00/kg	2487/02 (4 May 2026)
Rice (husked, milled or parboiled)	1006.20, 1006.30	Rs 65.00/kg	2469/12 (31 Dec 2025)
Kurakkan / millet (seed & other)	1008.21, 1008.29	Rs 300.00/kg	2469/12 (31 Dec 2025)
Kurakkan flour	1102.90.20	Rs 150.00/kg	2469/12 (31 Dec 2025)
Black-gram flour (ulundu flour)	1106.10.10	Rs 325.00/kg	2469/12 (31 Dec 2025)
Ground nut (shelled)	1202.42	Rs 220.00/kg	2469/12 (31 Dec 2025)
Oranges (fresh)	0805.10.10	Rs 600.00/kg	2469/12 (31 Dec 2025)
Apples	0808.10	Rs 600.00/kg	2469/12 (31 Dec 2025)
Grapes (fresh or dried)	0806.10, 0806.20	Rs 600.00/kg	2469/12 (31 Dec 2025)
Dates (fresh or dried)	0804.10.10, 0804.10.20	Rs 200.00/kg	2469/12 (31 Dec 2025)
Chillies — dried (whole)	0904.21.10	Rs 100.00/kg	2469/12 (31 Dec 2025)
Turmeric — ground	0910.30.90	Rs 360.00/kg	2469/12 (31 Dec 2025)
Mustard seeds	1207.50	Rs 62.00/kg	2469/12 (31 Dec 2025)
Cumin seeds (suduru)	0909.31, 0909.32	Rs 162.00/kg	2469/12 (31 Dec 2025)
Coriander seeds — whole (koththamalli)	0909.21	Rs 26.00/kg	2469/12 (31 Dec 2025)

Not an exhaustive list of every HS line in the gazette — it covers the commonly-traded essentials. If a commodity you import is missing, email me the HS code and I will add it from the gazette.

Frequently asked questions

Sources & references

Rates were last reconciled against the Extraordinary Gazette on 2026-07-11. Because the Minister of Finance revises SCL rates by gazette — sometimes for short windows — confirm the live figure with the current gazette or your clearing agent before committing to an import.

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Comments & feedback

Spotted a bug or want an improvement? Tell us — our team reviews every comment, and good ideas get built. Comments are public and anonymous.

Found a bug, an out-of-date rate, or a commodity you want added?

Email me at [email protected] — most fixes ship within 24 hours.