Hybrid, plug-in hybrid and electric cars are not taxed like an ordinary petrol car. Each is a class of its own, with its own excise table, so the first job is to find out which one your vehicle is.
Which is which
- Hybrid (Hybrid Petrol, Hybrid Diesel). A petrol or diesel engine with a battery that the car charges itself. It cannot be plugged in. Many of the Japanese hybrids imported to Sri Lanka are of this kind.
- Plug-in hybrid, PHEV (PHEV Petrol, PHEV Diesel). A petrol or diesel engine with a larger battery that you can charge from a socket.
- Electric (Electric). A battery and a motor only: no engine.
The HS code on the vehicle's documents tells Customs which class it belongs to, and Customs makes the final decision. Ask your clearing agent to confirm the code before you calculate. Each class page lists the code range it covers.
How each is charged
A hybrid or plug-in hybrid has an engine, so its excise duty comes from engine capacity, like a petrol car, but from its own table. Customs duty is 30% for the Hybrid Petrol class.
Why an electric car is different
An electric car has no engine capacity to measure, so excise duty is charged per kW of motor power. The rate per kW rises with the size of the motor, and it also rises with the age of the vehicle: an older electric car pays a higher rate per kW than a newer one of the same power. You find the motor power on the registration or export documents. Use the continuous or rated power the documents state, and check with your clearing agent which figure Customs uses.
An example: electric vehicle band table shows every power and age band with a worked example for each.
Luxury tax
Luxury tax applies to all of these classes above a threshold that is different for each. See luxury tax on vehicles.
Try it
Choose the right class in the calculator, enter the CIF value and the engine capacity (or the motor power for an electric car) and see every charge.