The Hon. (Dr.) Harini Amarasuriya

¶ 01 Hon. Speaker, the answers to the questions raised by Hon. Marikkar are as follows.

¶ 02 1. The Government policy regarding the import of refined and unrefined coconut oil and the taxes thereon is as follows. When importing refined and unrefined coconut oil into Sri Lanka, a Special Commodity Levy (SCL) is imposed under the Special Commodity Levy Act, No. 48 of 2007.

¶ 03 Accordingly, a Special Commodity Levy of Rs. 150 per kilogram is imposed on refined coconut oil, and Rs. 125 per kilogram on unrefined coconut oil. No other import duties are levied on items subject to the Special Commodity Levy.

¶ 04 2. Hon. Speaker, the Hon. Member has referred to a Gazette dated 2024.01.01. However, the Gazette number has not been provided. We checked what Gazette was issued on 01 January 2024 relevant to this matter but could not find one applicable. If the Hon. Member provides the Gazette number, we will inquire and provide a precise answer subsequently. Please furnish the Gazette number.

¶ 05 3. When unrefined coconut oil is imported and then refined, the refining is considered a manufacturing process. Therefore, when such manufactured products are sold in Sri Lanka, VAT and SSCL are payable.

¶ 06 4. In accordance with the relevant statutory provisions, the Director General of Customs will collect the applicable Special Commodity Levy at the point of import on refined and unrefined coconut oil.

¶ 07 For VAT and SSCL on sales in Sri Lanka of refined products manufactured from imported unrefined coconut oil, the Commissioner General of Inland Revenue is responsible for administration and collection.