Special Commodity Levy imposed on a series of food items

Basil Rajapaksa

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