Customs Import Duty Estimator

Vehicle Import Duty Calculator

What it really costs to bring a vehicle into Sri Lanka: customs duty, surcharge, excise, PAL, cess, VAT, SSCL and luxury tax, line by line with each tax's own base.

CIF (goods + freight + insurance): Rs. 4,000,000

Resolved HS code
8703.22.50
Motor cars (≤3y and >3y)
Duty breakdown
CIF
Customs value
Rs. 4,000,000
Customs duty (CID)
Gen 30% on CIF
Rs. 1,200,000
Surcharge
50% on CID
Rs. 600,000
PAL
0% on CIF
Rs. 0
Cess
0% on CIF
Rs. 0
Excise (S.P.D.)
Rs. 4,450 × 1,500 cc
Rs. 6,675,000
VAT (18%)
18% on base Rs. 12,875,000 (CIF + 10% + CID + Cess + PAL + Excise + Surcharge)
Rs. 2,317,500
SSCL (2.5%)
2.5% on the same base
Rs. 321,875
Luxury tax
Below the Rs. 5,000,000 threshold
Rs. 0
Rs. 11,114,375
Total taxes
Rs. 15,114,375
Landed cost (CIF + taxes)
277.9%
Taxes as % of CIF

Licence: older vehicles in this heading generally carry an import-licence mark on the guide row. Confirm on the current Consolidated Import Control List before you order.

Surcharge timeline: 50% on CID from 1 Feb 2025 (20% base duty, 30% effective) → no surcharge 1 Apr–15 May 2026 (30% base) → 50% again from 16 May 2026 (45% effective) to 31 Dec 2026. L/Cs opened on or before 15 May 2026, unamended and shipped on board by 15 Nov 2026, are exempt.

Sources: Sri Lanka Customs National Imports Tariff Guide 2026, Chapter 87; Excise Gazette 2418/43 as amended by 2421/42 and 2434/04; Luxury Tax Gazette 2421/41; Surcharge Gazettes 2421/43 and 2501/88. Rates are General (non-preferential) only.

Estimate for planning only — not a Customs ruling. The declarant is responsible for the HS code, and the final assessment is Customs'. Chassis, bodies and parts (8706/8707/8708/8714) are in the goods-duty tool, not here.

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Questions

CIF is the customs value: the price of the vehicle plus freight to Sri Lanka plus insurance. If you only know the vehicle price, add the freight and insurance quotes — Customs taxes the full CIF, not the sticker price.

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