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Sri Lanka Bicycle Import Tax Calculator

See the true landed cost of importing a bicycle into Sri Lanka. Enter the CIF value and the tool breaks out every Customs levy — CID, CESS, PAL, VAT and SSCL — to the rupee. No signup, no ads, sources cited below.

By Induwara AshinsanaUpdated Jul 11, 2026
Estimate your bicycle import billLKR, all-in
HS 87.12 · verified 2026-07-11
$

Cost + Insurance + Freight — the delivered price Customs assesses, not just the sticker price.

Same HS 87.12 rates for every type.

1 USD =LKR

Customs uses its own periodically-assessed rate, not the interbank rate. Pre-filled with an indicative rate on 2026-07-11 — adjust to the current Customs rate for a tighter estimate.

Typical bikes (USD CIF)
Total landed cost
Rs 205,814
Total import tax
Rs 83,814
CIF value
Rs 122,000
$400 × 305
Effective rate
68.7%
Import tax ÷ CIF

Standard adult bicycles — road, mountain, hybrid and folding — all sit under HS 87.12. The full CID + CESS + PAL + VAT + SSCL stack applies to the CIF value.

Line-item breakdown

ChargeRate / basisAmount (LKR)
CIF value$400 × 305Rs 122,000
Customs Import Duty (CID)15% of CIFRs 18,300
CESS15% of CIFRs 18,300
Ports & Airports Levy (PAL)10% of CIFRs 12,200
VAT18% of CIF + CID + CESS + PALRs 30,744
SSCL2.5% of CIF + CID + CESS + PALRs 4,270
Total import taxRs 83,814
Total landed costCIF + taxRs 205,814

Rates sourced from the Sri Lanka Customs National Imports Tariff Guide (HS 87.12), the IRD VAT schedule (18%), the SSCL Act No. 25 of 2022 (2.5%) and the PAL Act No. 18 of 2011 (10%). Estimates only — Customs may revise the declared CIF at inspection, and tariff lines change by gazette. Last cross-checked 2026-07-11.

How it works

A complete non-motorized bicycle is classified under HS heading 87.12 (“Bicycles and other cycles, not motorized”). Sri Lanka Customs taxes it with the standard cumulative levy stack, assessed on the CIF value — Cost, Insurance and Freight — converted to rupees. Unlike a motorbike (HS 87.11), a pedal cycle carries no excise duty. The calculator applies the levies in the order Customs collects them:

  1. CIF (LKR) — the invoice cost plus insurance and freight. A foreign-currency price is converted at the Customs assessed exchange rate, which you can override.
  2. CID — Customs Import Duty at 15%of CIF. A finished bicycle sits in the top band of Sri Lanka’s simplified 0% / 10% / 15% tariff.
  3. CESS — 15% of CIF, an Export Development Act levy that protects local cycle assembly.
  4. PAL — Ports & Airports Development Levy at 10% of CIF.
  5. Dutiable base = CIF + CID + CESS + PAL. Both remaining levies are charged on this duty-inclusive value, which is why the effective rate exceeds the sum of the headline percentages.
  6. VAT — Value Added Tax at 18% of the dutiable base.
  7. SSCL — Social Security Contribution Levy at 2.5% of the dutiable base.
  8. Total tax = CID + CESS + PAL + VAT + SSCL. Landed cost = CIF + total tax.

Because every levy is ad-valorem (a percentage of value), the combined multiplier on CIF is a constant. At the current HS 87.12 rates it works out to total tax = CIF × 0.687, so the effective tax rate is 68.7% for any positive CIF. The tool computes the full line-by-line walk and this one-line multiplier independently, and they agree to the rupee — a built-in cross-check. The general levies (PAL 10%, VAT 18%, SSCL 2.5%) are the live statutory values shared across our Sri Lanka import-tax tools; the bicycle-specific CID and CESS are read from the current Sri Lanka Customs tariff and stamped with the review date 2026-07-11.

Worked examples

Adult mountain bike

CIF USD 400 @ Rs 305/USD = Rs 122,000

  1. CIF (LKR): 400 × 305 = Rs 122,000
  2. CID: 122,000 × 15% = Rs 18,300
  3. CESS: 122,000 × 15% = Rs 18,300
  4. PAL: 122,000 × 10% = Rs 12,200
  5. Dutiable base: 122,000 + 18,300 + 18,300 + 12,200 = Rs 170,800
  6. VAT: 170,800 × 18% = Rs 30,744
  7. SSCL: 170,800 × 2.5% = Rs 4,270
  8. Total tax: Rs 83,814 → Landed: Rs 205,814 (68.7%)

Kids' bicycle

CIF USD 90 @ Rs 305/USD = Rs 27,450

  1. CIF (LKR): 90 × 305 = Rs 27,450
  2. CID: 27,450 × 15% = Rs 4,117.50
  3. CESS: 27,450 × 15% = Rs 4,117.50
  4. PAL: 27,450 × 10% = Rs 2,745
  5. Dutiable base: 27,450 + 4,117.50 + 4,117.50 + 2,745 = Rs 38,430
  6. VAT: 38,430 × 18% = Rs 6,917.40
  7. SSCL: 38,430 × 2.5% = Rs 960.75
  8. Total tax: Rs 18,858.15 → Landed: Rs 46,308.15 (68.7%)

Carbon road bike (high value)

CIF USD 1,500 @ Rs 305/USD = Rs 457,500

  1. CIF (LKR): 1,500 × 305 = Rs 457,500
  2. CID: 457,500 × 15% = Rs 68,625
  3. CESS: 457,500 × 15% = Rs 68,625
  4. PAL: 457,500 × 10% = Rs 45,750
  5. Dutiable base: Rs 640,500
  6. VAT: 640,500 × 18% = Rs 115,290
  7. SSCL: 640,500 × 2.5% = Rs 16,012.50
  8. Total tax: Rs 314,302.50 → Landed: Rs 771,802.50 (68.7%)

Note the effective rate is identical (68.7%) in all three examples: because every levy is a percentage of value, the rate never changes with the price — a useful sanity check when you compare two quotes.

Frequently asked questions

Sources & references

The rates on this page were last cross-checked against the Sri Lanka Customs tariff and IRD schedules on 2026-07-11. Tariff lines change by gazette, so confirm the current bicycle line with Sri Lanka Customs (enquiry line 1915) before a high-value import. This tool is an estimate, not a Customs assessment.

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