Import tax calculator
Choose the vehicle type, then enter the details to see the duty, taxes and total landed cost.
Where the rates come from
Each charge comes from a law and the gazette orders made under it. Checked against the gazettes on Oct 17, 2026.
Customs import duty
In force: From Apr 1, 2026
Customs Ordinance and the Customs tariff: 30% of the CIF value for passenger vehicles (HS 87.03).
- G.N. 2478/03
- Customs tariff, ch. 87
Taken from the Sri Lanka Customs notice or customs declarations; the gazette text itself was not available to check.
Surcharge on customs import duty
In force: May 16, 2026 to Dec 31, 2026
Customs Ordinance, section 10A: 50% of the customs import duty. Vehicles under a letter of credit opened on or before 15 May 2026 are exempt, unless it was later amended or the vehicle is shipped after 15 November 2026. The calculator always includes the surcharge.
- G.N. 2488/56 · May 15, 2026
- G.N. 2501/88 · Aug 13, 2026
Taken from the Sri Lanka Customs notice or customs declarations; the gazette text itself was not available to check.
Excise duty
In force: From Jan 11, 2025
Excise (Special Provisions) Act No. 13 of 1989, section 3: a rate per cm³ or per kW for each HS code and age. Each band includes its upper limit (“not exceeding 1,000 cc”), and an age limit includes the year itself (“not more than three years old”).
Luxury tax
In force: From Feb 1, 2025
Finance Act No. 35 of 2018, sections 19 and 51: a rate on the part of the CIF value above the tax-free threshold for the vehicle type (Rs 5.0 to 6.0 million).
- G.N. 2147/72 · Oct 31, 2019
- G.N. 2421/41 · Jan 31, 2025
- G.N. 2434/05 · Apr 28, 2025
Port and airport levy (PAL)
Ports and Airports Development Levy Act No. 18 of 2011: passenger vehicles (HS 87.03) are exempt; the Customs tariff gives the rate for other vehicles.
Social security levy (SSCL)
In force: From May 1, 2026
Social Security Contribution Levy Act No. 25 of 2022, as amended by Act No. 10 of 2026: 2.5% of the import value used for VAT. Vehicle imports were exempt before 1 May 2026.
- Act No. 10 of 2026
- IRD PN/SSCL/2026-04/1 · Apr 16, 2026
VAT
In force: From Jan 1, 2024
Value Added Tax Act No. 14 of 2002: 18%, on the value set by section 6(1): the customs value plus 10%, plus customs duty, surcharge, cess, PAL and excise duty. Luxury tax and SSCL are not part of it.
Vehicle entitlement levy
A fixed Rs 15,000 per vehicle, as charged on Sri Lanka Customs declarations (CusDec).
- CusDec
Taken from the Sri Lanka Customs notice or customs declarations; the gazette text itself was not available to check.
The calculator gives an estimate. Sri Lanka Customs assesses the final duty on the day of clearance, at its own exchange rate.