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Duty Calculator

Sri Lanka Import Tariff & Duty Calculator

Search for an HS code, enter the CIF value, and get the full Sri Lanka import tariff - all 7 duty layers - instantly.

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How Sri Lanka Import Duty is Calculated

Sri Lanka customs duty is not a single charge - it is seven separate taxes stacked on top of each other, each calculated on a different base. Here is how each layer is applied on a USD 100 CIF shipment (general origin, exchange rate LKR 300/USD):

  1. 1

    Customs Import Duty (CID)

    Base: CIF value

    15% × LKR 30,000 = LKR 4,500

    The base tariff rate. Varies by HS code (0–100%).

  2. 2

    Ports & Airports Levy (PAL)

    Base: CIF value

    7.5% × LKR 30,000 = LKR 2,250

    Applies to most imports. Use PAL_SG for SAFTA origins.

  3. 3

    CESS

    Base: CIF value

    2% × LKR 30,000 = LKR 600

    Protective levy for local industries. Rate varies by product.

  4. 4

    Excise / SPD

    Base: CIF + CID + PAL + CESS

    10% × LKR 37,350 = LKR 3,735

    Applies mainly to vehicles, alcohol, tobacco, and fuel.

  5. 5

    Special Commodity Levy (SCL)

    Base: CIF value

    Fixed amount per unit - replaces CID for designated goods

    Applies to fuels, rice, wheat, sugar. Does not replace other levies.

  6. 6

    Social Security Contribution (SSCL)

    Base: CIF + CID + PAL + CESS + Excise + SCL

    2.5% × LKR 41,085 = LKR 1,027

    Applies to all imports from the expanded base.

  7. 7

    VAT

    Base: All layers cumulative

    18% × LKR 42,112 = LKR 7,580

    Applied last, on the full stacked value. Rate: 18%.

Rates shown are illustrative. Use the calculator above with the actual HS code and CIF value for an exact breakdown.

Frequently Asked Questions

How is import duty calculated in Sri Lanka?▾

Sri Lanka import duty is calculated in 7 stacking layers: Customs Import Duty (CID), Ports & Airports Levy (PAL), CESS, Excise/SPD, Special Commodity Levy (SCL), Social Security Contribution (SSCL), and VAT. Each layer is applied to a different base, with VAT applied last on the cumulative total. The rates for each layer depend on the HS code of the imported goods.

What is PAL (Ports and Airports Levy)?▾

PAL is a 7.5% levy applied to the CIF value of most imports. It was introduced to fund port and airport infrastructure development. Most goods are subject to PAL, but some essential items are exempt. For goods from SAFTA member countries (Bangladesh, Nepal, Bhutan, Maldives, Afghanistan), a separate PAL_SG rate may apply.

What is CESS in Sri Lanka customs?▾

CESS is a protective levy charged on the CIF value of imported goods that compete with local industries. The rate varies by product and HS code - it can be 0% for many goods or as high as 30% for goods with strong domestic competition. Not all HS codes attract CESS.

What is SSCL?▾

SSCL stands for Social Security Contribution Levy. It is charged at 2.5% on an expanded base that includes CIF plus all earlier duty layers (CID, PAL, CESS, Excise, SCL). It applies to most imports as a general revenue measure.

What is the VAT rate on imports in Sri Lanka?▾

VAT on imports is charged at 18% - the same rate as domestic VAT. It is applied last, on the full cumulative value including all prior duty layers. This means VAT is effectively charged on the duty itself, not just the CIF value, significantly increasing the total tax burden.

How do FTA rates reduce my import duty?▾

Sri Lanka has Free Trade Agreements with India (ISFTA), Pakistan (PSFTA), Singapore, and several countries under APTA (China, South Korea, Thailand) and SAFTA. These agreements allow reduced or zero Customs Import Duty on qualifying goods. To claim an FTA rate, the goods must originate in the FTA country (meet Rules of Origin requirements) and you must present a valid Certificate of Origin at customs. Select the origin country in the calculator to see FTA rates.