After customs duty and excise duty, four smaller charges are added to an imported vehicle. They are easy to overlook, but together they are a large part of the total.
Port and airport levy (PAL)
A percentage charged on the CIF value for some classes of goods. Many car classes are exempt: a Petrol car pays 0%. Heavy vehicle classes such as buses can carry it, so the class page shows the figure that applies.
The value for VAT and SSCL
VAT and SSCL are both charged on one value, defined by section 6(1) of the VAT Act: the CIF value plus 10%, plus the customs duty, the surcharge, the PAL and the excise duty. Two things are not in it: the luxury tax, and the SSCL itself. Because it includes the customs duty and the excise duty, these taxes are charged on top of other taxes.
Value added tax (VAT)
The VAT rate is 18% for a Petrol car, charged on the value described above.
Social security contribution levy (SSCL)
SSCL is 2.5% for a Petrol car, charged on the same value as VAT. On vehicle imports, SSCL applies from May 1, 2026.
Vehicle entitlement levy (VEL)
A fixed amount per vehicle, not a percentage: LKR 15,000 for a Petrol car. It does not change with the value or the size of the engine.
A worked example
The table below follows each of these charges for a new Petrol car with a 1,000 cc engine and a CIF value of LKR 3,000,000.
Next
See the whole chain in how the tax is calculated, or try your own vehicle in the calculator. The rates and the gazettes behind each charge are listed at the end of the calculator page.