Chapter 9. Coffee, tea, maté and spices
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1 Chapter 9 Notes. Coffee, tea, maté and spices 1.- Mixtures of the products of headings to are to be classified as follows : (a) Mixtures of two or more of the products of the same heading are to be classified in that heading; (b) Mixtures of two or more of the products of different headings are to be classified in heading The addition of other substances to the products of headings to (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the esntial character of the goods of tho headings. wi such mixtures are not classified in this Chapter; tho constituting mixed condiments or mixed asonings are classified in heading This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading HS Preferential Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion. - Coffee, not roasted : Not decaffeinated : Coffee Seeds 15% % Decaffeinated : Coffee Seeds 15% % - Coffee, roasted : Not decaffeinated 15% Decaffeinated 15% Sri Lanka Customs National Imports Tariff Guide Section II - Chapter 9 - Page 1
2 Preferential % Tea, whether or not Green tea (not fermented) in immediate packings of a content not exceeding 3 kg : content not exceeding 4g: , kg L Free 30% 15% 7.5% 2% kg L Free 30% 15% 7.5% 2% content exceeding 4g, but not exceeding 1kg: , kg L Free 30% 15% 7.5% 2% kg L Free 30% 15% 7.5% 2% content exceeding 1Kg, but not exceeding 3kg: Sri Lanka Customs National Imports Tariff Guide Section II - Chapter 9 - Page 2
3 Preferential , kg L Free 30% 15% 7.5% 2% kg L Free 30% 15% 7.5% 2% green tea (not fermented): content exceeding 3 kg but not exceeding 5kg: , kg L Free 30% 15% 7.5% 2% kg L Free 30% 15% 7.5% 2% content exceeding 5Kg, but not exceeding 10 kg: , kg L Free 30% 15% 7.5% 2% kg L Free 30% 15% 7.5% 2% : Sri Lanka Customs National Imports Tariff Guide Section II - Chapter 9 - Page 3
4 Preferential , kg L Free 30% 15% 7.5% 2% kg L Free 30% 15% 7.5% 2% Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg : content not exceeding 4g: , Flavoured kg L Free 30% 15% 7.5% 2% kg L Free 30% 15% 7.5% 2% content exceeding 4g but not exceeding 1 kg: , Flavoured kg L Free 30% 15% 7.5% 2% kg L Free 30% 15% 7.5% 2% content exceeding 1kg but not exceeding 3 kg: Sri Lanka Customs National Imports Tariff Guide Section II - Chapter 9 - Page 4
5 Preferential , Flavoured kg L Free 30% 15% 7.5% 2% kg L Free 30% 15% 7.5% 2% black tea (fermented) and other partly fermented tea : content exceeding 3Kg but not exceeding 5 Kg : , kg L Free 30% 15% 7.5% 2% kg L Free 30% 15% 7.5% 2% content exceeding 5Kg but not exceeding 10 Kg: , kg L Free 30% 15% 7.5% 2% kg L Free 30% 15% 7.5% 2% : Sri Lanka Customs National Imports Tariff Guide Section II - Chapter 9 - Page 5
6 Preferential , kg L Free 30% 15% 7.5% 2% kg L Free 30% 15% 7.5% 2% Matē. kg Free ## 5% 30% Ex 7.5% 2% Pepper of the genus Piper ; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta. - Pepper : Neither crushed nor ground : Light Berries of pepper with a density not exceeding 450grams per litre : Organic 15% % Matured Berries of pepper with a density exceeding 450grams per litre 15% , white 15% % Crushed or ground : Crushed 15% Ground 15% Sri Lanka Customs National Imports Tariff Guide Section II - Chapter 9 - Page 6
7 Fruits of the genus Capsicum or of the genus Pimenta: Dried, neither crushed nor ground : Chillies kg Preferential Rs.30/= per kg 15% 7.5% 2% * kg 30% 15% 7.5% 2% 15% Crushed or ground : Chillies kg Rs.30/= per kg 15% 7.5% 2% * kg Rs.30/= per kg 15% 7.5% 2% * Vanilla Neither crushed nor ground : Vanilla Pods 15% % Crushed or ground 15% Cinnamon and cinnamon-tree flowers. - Neither crushed nor ground : Cinnamon (Cinnamomum zeylanicum Blume): Organic Quills cut, in retail packs of 1 kg or less and packed in cas 15% quills 15% Qullings 15% Sri Lanka Customs National Imports Tariff Guide Section II - Chapter 9 - Page 7
8 Preferential Featherings 15% Chips 15% % : Quills cut, in retail packs of 1 kg or less and packed in cas 15% quills 15% Qullings 15% Featherings 15% Chips 15% % % Crushed or ground : Cinnamon (Cinnamomum zeylanicum Blume ) crushed Cinnamon (Cinnamomum zeylanicum Blume ) ground 15% 15% % Cloves (whole fruit, cloves and stems) Neither crushed nor ground : Organic : Whole fruit 15% Cloves 15% Stems 15% Sri Lanka Customs National Imports Tariff Guide Section II - Chapter 9 - Page 8
9 : Preferential Whole fruit 15% Cloves 15% Stems 15% Crushed or ground 15% Nutmeg, mace and cardamoms. - Nutmeg: Neither crushed nor ground : Organic Wormy and Punky 15% % : Wormy and Punky 15% % Crushed or ground : Broken 15% % - Mace: Neither crushed nor ground 15% Crushed or ground 15% - Cardamoms: Neither crushed nor ground kg Free 25.2% 30% 15% 7.5% 2% 15% Crushed or ground kg Free 25.2% 30% 15% 7.5% 2% 15% Sri Lanka Customs National Imports Tariff Guide Section II - Chapter 9 - Page 9
10 09.09 Seeds of ani, badian, fennel, coriander, cumin or caraway; juniper berries. Preferential - Seeds of coriander: Neither crushed nor ground kg Free ## 4.5% 15% 15% 7.5% 2% * Crushed or ground kg Free ## 4.5% 15% 15% 7.5% 2% * - Seeds of cumin: Neither crushed nor ground kg Free ## 4.5% 15% 15% 7.5% 2% * Crushed or ground kg Free ## 4.5% 15% 15% 7.5% 2% * - Seeds of ani, badian, caraway or fennel; juniper berries : Neither crushed nor ground : Seeds of ani or badin kg Free 4.5% 15% 15% 7.5% 2% Seeds of fennel kg Free ## 4.5% 15% 15% 7.5% 2% * Seeds of caraway Kg Free 4.5% 15% 15% 7.5% 2% kg Free ## 4.5% 15% 15% 7.5% 2% Crushed or ground : Ani, badin or caraway Kg Free 4.5% 15% 15% 7.5% 2% kg Free ## 4.5% 15% 15% 7.5% 2% Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices. - Ginger : Neither crushed nor ground : Dried kg 25.17% 25.20% 27% 30% 15% 7.5% 2% Sri Lanka Customs National Imports Tariff Guide Section II - Chapter 9 - Page 10
11 Preferential kg 27% 30% 15% 7.5% 2% Crushed or ground kg 25.17% 25.20% 27% 30% 15% 7.5% 2% Saffron : Neither crushed nor ground kg Free 5% 30% 15% 7.5% 2% kg Free 5% 30% 15% 7.5% 2% Turmeric (curcuma) : Neither crushed nor ground kg 30% 15% 7.5% 2% * kg Turmeric Powder kg S 30% 15% 7.5% 2% * - spices : Mixtures referred to in Note 1(b) to this Chapter : Neither crushed nor ground kg 30% 15% 7.5% 2% kg 30% 15% 7.5% 2% : Mathe ed kg Free 15% 15% 7.5% 2% * Curry Thyme and bay leaves Neither crushed nor ground : Neither crushed nor ground Sri Lanka Customs National Imports Tariff Guide Section II - Chapter 9 - Page 11
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