Excise Duty

The liquor manufacturing License fee and duty rates will be revised.


Excise (Special Provisions) Duty:

The concessions and rates will be revised.


New Excise Duty    – Web Link  – http://www.customs.gov.lk/tariff/bud2016xid.pdf


Excise Duty Exemptions

Government Notifications

EXCISE (SPECIAL PROVISIONS) ACT, NO. 13 OF 1989 Order under Section 3C

BY virtue of the powers vested in me by Section 3C of the Excise (Special Provisions) Act, No. 13 of the 1989, as last amended by Act, No. 17 of 2011, I, Ravi Karunanayake, Minister of Finance, do by this Order declare that, the excisable articles specified in the Schedule hereto are exempt from the payment of Excise (Special Provisions) Duty with effect from 21.11.2015. Order made under Section 3C of the said Act and published in the Extraordinary Gazette Notification No. 1885/43 of 24.10.2014 is hereby rescinded. RAVI KARUNANAYAKE, Minister of Finance. Ministry of Finance, Colombo 01. 20th November, 2015. SCHEDULE

(1) A Motor Vehicle/Article imported under various agreements and MOU’s entered into by the Government of Sri Lanka with overseas organizations and foreign governments.

(2) Locally assembled/manufactured articles, classified under the H. S. Code 84 and 85, with not less than 30% domestic value addition recommended by the Minister-in charge of the subject of industries.

(3) Every article entitled to duty free clearance under Passenger Baggage (Exemption) Regulations made under Section 107 of the Customs Ordinance (Chapter 235).

(4) Every article cleared ex-bond for the use as ship stores or for re-export.

(5) Every article manufactured in Sri Lanka and supplied to any exporter in Sri Lanka where sufficient proof is furnished to the satisfaction of the Director General of Excise that such manufactured article was exported.

(6) Every excisable article, other than motor vehicles principally designed for transport of persons, used for any specified project identified by the Minister – in- charge of subject of Finance and where the taxes are born by the Government as mentioned in the Section f(ii) of the part II of the First Schedule of the Value Added Tax Act No. 14 of 2002.


Excise Notification No. 978


BY virtue of the powers vested in me by Sub-section (1) of Section 22 of the Excise Ordinance (Chapter 52), as amended from time to time, I, Ravi Karunanayake, Minister of Finance do by this Order direct that, with effect from 21st November 2015 – (1) There shall be levied on Molasses, Palmyrah, Coconut and Processed Arrack manufactured in and issued from any licensed manufactory established in Sri Lanka, a duty at the rate of Rupees One Thousand and Eight Hundred Fifty (Rs. 1,850.00) per proof litre on Molasses, Palmyrah, Coconut and Processed Arrackprovided that such duty shall not be levied or recovered on any quantity of the aforesaid liquor which is exported out of the Island; and (2) The Excise Notification, No. 975 published in Gazette Extraordinary, No. 1934/41 of 02.10.2015 is hereby rescinded. Ministry of Finance, Colombo 01. 20th November, 2015. RAVI KARUNANAYAKE, Minister of Finance.


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