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Freezer Trucks
How import tax is worked out for this class, with the rates in force (version 2, published Oct 18, 2026). Open the calculator for your own figures.
Find the band your vehicle falls in. As in the gazette, a limit belongs to the band below it. The calculator applies the same table.
| Band | Age | Rate |
|---|---|---|
| Below 5 Years | Up to 5 years | No XID |
| 5 - 10 Years | Over 5 – 10 years | Fixed XID: LKR 1,810,900 |
| More than 10 Years | More than 10 Years (L) | Fixed XID: LKR 3,621,800 |
One example for every band, calculated from the rates above for a vehicle with a CIF value of LKR 12,000,000. It is an illustration, not a price: use the calculator for your own figures.
| Band | Size | Age | Excise duty | Total tax |
|---|---|---|---|---|
| Below 5 Years | 1 kg | 2.5 years | LKR 0 | LKR 3,670,000 |
| 5 - 10 Years | 1 kg | 7.5 years | LKR 1,810,900 | LKR 4,306,862 |
| More than 10 Years | 1 kg | 11 years | LKR 3,621,800 | LKR 6,443,724 |
Each charge comes from a law and the gazette orders made under it. Checked against the gazettes on Oct 17, 2026.
In force: From Apr 1, 2026
Customs Ordinance and the Customs tariff: 30% of the CIF value for passenger vehicles (HS 87.03).
Taken from the Sri Lanka Customs notice or customs declarations; the gazette text itself was not available to check.
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.
Taken from the Sri Lanka Customs notice or customs declarations; the gazette text itself was not available to check.
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”).
Rates version 2, published Oct 18, 2026. Estimates only: the final duty is assessed by Sri Lanka Customs.
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).
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.
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.
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.
A fixed Rs 15,000 per vehicle, as charged on Sri Lanka Customs declarations (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.