It depends on the kind of vehicle. For some classes the age of the vehicle is part of the excise rate, and for others it makes no difference to the tax.
Classes where age matters
- Electric vehicles. The rate per kW is set by the motor power and by an age bracket, and an older vehicle pays a higher rate. See the electric vehicle page.
- Heavy vehicles, such as some trucks, freezer trucks, garbage trucks and buses. Their excise duty depends on weight or seats and on age.
Classes where it does not
For petrol, diesel, hybrid and plug-in hybrid cars, the excise duty comes from the engine capacity alone, and the calculator does not ask for the age. Customs duty and the other charges are percentages of the CIF value, which does not depend on age either.
How age is counted
Age is counted at the time of import. Each age bracket in a table is worded like the gazette: "not more than one year old" includes a vehicle that is exactly one year old, and a vehicle that is slightly older than a limit moves up to the next bracket. The calculator accepts years with decimals, for example 2.5.
Use the date on the documents Customs works from, and ask your clearing agent which date applies to your shipment. The calculator's age field shows where the rate changes for the class you chose.
Not the same as import eligibility
This guide is about tax. Separately, the government sets rules about how old a vehicle may be when it is imported, and about which vehicles may be imported at all. Those rules have changed several times and are not checked by the calculator, so a result does not mean the vehicle can be imported. Confirm the current rules with Sri Lanka Customs or your clearing agent before you buy.
Next
See how the tax is calculated, or open import tax by vehicle type to see which classes use age.