What is the import duty on More than three years old in Sri Lanka?

The import duty on More than three years old (HS 8703.60.72) in Sri Lanka is 30% Customs Duty plus 18% VAT, and may include PAL, CESS, Excise duty, SSCL and SCL. Use the duty calculator on this page for a full breakdown based on your CIF value.

8703.60.72⚠ LS required

More than three years old — HS Code 8703.60.72

Q: What is HS code 8703.60.72 in Sri Lanka?

HS code 8703.60.72 covers More than three years old 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.

Chapter 87 · Vehicles other than railway or tramway rolling stock, and parts and accessories thereof · 87.03

Permit Required

Both Import Control License (ICL) and SLSI certification required.

Customs Duty

30%

PAL

Excise

2000 cmᶾ<x≤2500cmᶾ=Rs .7,250/- per cmᶾ

VAT

18%

HS code 8703.60.72 covers more than three years old 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. Calculate the full import duty →

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Luxury TaxLKR 5,500,000 threshold

80% 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

CIF Value

Origin Country

Exchange Rate

1 USD = 1.0000 LKR(customs)

⚠ This item has specific duties — enter quantity for accurate calculation

Quantity (cm3)required for specific duties

Enter a CIF value above to calculate all duties

All rates

General Duty (CID)	30%
PAL (General)	Ex
PAL (SAFTA)	Ex
Cess	Exempt
Excise / SPD	2000 cmᶾ<x≤2500cmᶾ=Rs .7,250/- per cmᶾ
SCL	Exempt
SSCL	Exempt
VAT	18%
Luxury Tax	80% above Rs 5.5 Mn

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