Vehicle Import Calculator
What will it cost to import?
Type any vehicle - get the full duty breakdown in seconds.
Sri Lanka Vehicle Import Duty Rates 2026
Customs Duty is 100% across all passenger vehicle categories. Excise Duty (SPD) is the variable component - tiered by engine size for petrol/diesel vehicles, zero for EVs.
| Vehicle type | Engine / motor | Customs Duty | Excise Duty |
|---|---|---|---|
| Petrol car | Up to 1000cc | 100% | 0% |
| Petrol car | 1000–1500cc | 100% | 50% |
| Petrol car | 1500–2000cc | 100% | 65% |
| Petrol car | 2000–3000cc | 100% | 75% |
| Petrol car | Over 3000cc | 100% | 100% |
| Electric vehicle (EV) | Any kW | 100% | 0% |
| Petrol hybrid | Up to 2000cc | 100% | Reduced tier |
| Motorcycle | Up to 250cc | 30% | - |
Rates indicative. PAL, SSCL and VAT apply on top. Use the calculator above for an exact breakdown.
Looking for the HS code for a specific vehicle? Browse all Chapter 87 vehicle HS codes →
Frequently Asked Questions
How much does it cost to import a car to Sri Lanka?▾
The total import cost depends on the vehicle type, engine size and CIF value. Most passenger cars attract 100% Customs Duty plus Excise Duty (tiered by CC), PAL, SSCL and 18% VAT. Total duties typically amount to 300–500% of CIF value for mid-range petrol cars. Use the calculator above for an exact figure.
What is the excise duty on motor vehicles in Sri Lanka?▾
Excise Duty (SPD) on vehicles is tiered by engine displacement: 0% for sub-1000cc petrol and all EVs, 50% for 1000–1500cc, 65% for 1500–2000cc, 75% for 2000–3000cc, and 100% for over 3000cc. Hybrid vehicles attract a reduced excise tier. Excise is applied on the base of CIF + Customs Duty + PAL.
What is the import duty on electric vehicles in Sri Lanka?▾
EVs attract 100% Customs Duty but 0% Excise Duty, making them significantly cheaper than equivalent petrol vehicles. PAL (7.5%), SSCL (2.5%) and VAT (18%) still apply. The total effective duty on an EV is typically 130–150% of CIF value - compared to 300–500% for a petrol car of similar value.
Can I use the India FTA (ISFTA) to reduce vehicle import duty?▾
India-origin vehicles (manufactured in India, with valid Certificate of Origin Form ISL) can qualify for significantly reduced Customs Duty under ISFTA. Excise Duty and other levies apply at the standard rate regardless of FTA. Select "India (ISFTA)" as the origin country in the calculator to see the ISFTA rate.
What HS code covers motor cars in Sri Lanka?▾
Motor cars are classified under HS Chapter 87, heading 8703. The specific sub-heading depends on engine type and displacement: e.g. 8703.22 for petrol 1000–1500cc, 8703.24 for petrol 1500–3000cc, 8703.80 for electric vehicles. The calculator automatically identifies the correct HS code from the vehicle specs.
Is there a luxury tax on imported vehicles?▾
Yes. Sri Lanka applies a Luxury Tax on motor vehicles with a CIF value above a free threshold (typically Rs 5.0–6.0 million, depending on fuel type). The rate on the amount exceeding the threshold ranges from 60% to 120% and sits on top of the standard Customs Duty, Excise, PAL, SSCL and 18% VAT - not in place of them. Lower-end vehicles under the threshold pay 0% luxury tax but still carry the other duties.