Sri Lanka Customs — Chapter 87

Vehicle Import Tax Explorer

Estimate vehicle import excise duties based on engine capacity using rates from the Sri Lanka Customs tariff guide.

Vehicle Details

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Estimated Tax Breakdown

Enter vehicle details above to see the estimated tax breakdown.

Excise Duty Reference Table — Motor Cars

Engine CapacityExcise Tax per cc
0 – 1,000 ccLKR 2,450.00
1,000 – 1,300 ccLKR 3,850.00
1,300 – 1,500 ccLKR 4,450.00
1,500 – 1,600 ccLKR 5,150.00
1,600 – 1,800 ccLKR 6,400.00
1,800 – 2,000 ccLKR 7,700.00
2,000 – 2,500 ccLKR 8,450.00
2,500 – 2,750 ccLKR 9,650.00
2,750 – 3,000 ccLKR 10,850.00
3,000 – 4,000 ccLKR 12,050.00
4,000+ ccLKR 13,300.00

Other Vehicle Types

Auto Rickshaw (Three Wheeler)
LKR 2,900.00 / cc
Electric Vehicle
LKR 9,050.00 / kW

Additional Tax Rates (Motor Cars)

VAT
18%
PAL
10%
CESS
6%
Surcharge
2.5%

Source: Sri Lanka Customs National Imports Tariff Guide — Chapter 87 (HS Code 8703).

Frequently Asked Questions

How is vehicle import tax calculated in Sri Lanka?
Vehicle import tax in Sri Lanka is primarily based on excise duty calculated per cc of engine capacity (or per kW for electric vehicles). For motor cars, additional taxes including VAT (18%), PAL (10%), CESS (6%), and Surcharge (2.5%) are applied. The rates are set by the Sri Lanka Customs National Imports Tariff Guide under Chapter 87.
What is excise duty on vehicles?
Excise duty is a special tax levied on imported vehicles based on their engine capacity. For motor cars, the rate per cc varies depending on the engine size — smaller engines attract lower rates. For example, a car with up to 1,000 cc pays LKR 2,450 per cc, while a car over 4,000 cc pays LKR 13,300 per cc.
Are electric vehicles taxed differently?
Yes. Electric vehicles are taxed at LKR 9,050 per kW of motor power instead of per cc of engine capacity. The tax structure for EVs is separate from petrol/diesel vehicles.
What is PAL and CESS?
PAL (Ports and Airports Development Levy) is a 10% levy applied to imported goods. CESS (Commodity Export Subsidy Scheme) is a 6% charge. Both are applied on top of the excise duty for motor car imports, along with a 2.5% surcharge.
Does vehicle age affect import tax?
Vehicle age may affect customs valuation and eligibility for import. Older vehicles may face depreciation adjustments on their assessed value. However, the excise duty rates per cc remain the same regardless of vehicle age. Contact Sri Lanka Customs for specific age-related regulations.
What is the HS code for motor cars?
Motor cars fall under HS Code 8703 in the Sri Lanka Customs tariff schedule. Auto rickshaws are classified under 8703.21, and electric vehicles under 8703.10. These codes determine the applicable duty rates and tax structures.

Vehicle Import Tax in Sri Lanka — How It Works

Importing a vehicle into Sri Lanka involves several layers of taxation. The primary component is the excise duty, which is calculated based on the engine capacity (in cc) for petrol/diesel/hybrid vehicles, or motor power (in kW) for electric vehicles.

For motor cars (HS Code 8703), the excise duty rate per cc increases with engine size. Smaller cars up to 1,000 cc pay LKR 2,450 per cc, while larger vehicles exceeding 4,000 cc pay LKR 13,300 per cc. Additional levies include VAT (18%), PAL (10%), CESS (6%), and a Surcharge (2.5%).

Auto rickshaws (three wheelers) under HS Code 8703.21 are taxed at a flat rate of LKR 2,900 per cc regardless of engine size. Electric vehicles under HS Code 8703.10 are taxed at LKR 9,050 per kW of motor power.

Common Vehicle Import Tax Examples

1,500 cc Motor Car (Petrol/Diesel)

A 1,500 cc motor car falls in the 1,300–1,500 cc excise bracket with a rate of LKR 4,450 per cc. The excise duty alone is approximately LKR 6,675,000, before applying VAT, PAL, CESS, and Surcharge.

1,000 cc Motor Car

A 1,000 cc car is in the lowest excise bracket at LKR 2,450 per cc. The excise duty is approximately LKR 2,450,000. With additional taxes (VAT, PAL, CESS, Surcharge), the total estimated tax comes to approximately LKR 3,425,925.

Electric Vehicle (100 kW)

A 100 kW electric vehicle is taxed at LKR 9,050 per kW, resulting in an excise duty of approximately LKR 905,000. Electric vehicles currently do not attract the additional PAL, CESS, and Surcharge levies that apply to petrol/diesel motor cars.