Sri Lanka HS Code
Modified vehicles of heading 87.03
Chapter 87 · Vehicles other than railway or tramway rolling stock, and parts and accessories thereof
87.02Motor vehicles for the transport of ten or more persons, including the driver.
Updated · 2026 Sri Lanka Customs Tariff
Permit Required
Both Import Control License (ICL) and SLSI certification required.
Importing a vehicle? Use the dedicated vehicle duty calculator.
Vehicle Calculator →90% on the CIF amount above LKR 5,500,000
Luxury Tax on imported vehicles is applied in addition to the standard 7-layer duty stack (Customs Duty, PAL, CESS, Excise, SCL, SSCL, VAT).
Calculate your duties
Cost + insurance + freight — the total landed value you paid for the shipment.
HS code 8702.20.41 covers modified vehicles of heading 87.03 under Chapter 87 (Vehicles other than railway or tramway rolling stock, and parts and accessories thereof) of the Sri Lanka Customs National Imports Tariff Guide 2026 edition.
All rates
| General Duty (CID) | 30% |
| PAL (General) | Ex |
| PAL (SAFTA) | Ex |
| Cess | Exempt |
| Excise / SPD | 300% |
| SCL | Exempt |
| SSCL | 2.5% |
| VAT | 18% |
| Luxury Tax | 90% above Rs 5.5 Mn |
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