Skip to content
induwara.lk
Premium
induwara.lkSri Lanka · Finance

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.

Related tools

Finance

Headphone Import Tax

Estimate the total import tax and landed cost of bringing headphones, earbuds or AirPods into Sri Lanka, Customs Duty (15%), PAL, VAT and SSCL on the CIF value, with the duty-free baggage rule. Free, sources cited.

Open tool

Finance

SL Smartwatch Import Tax

Estimate the total import tax and landed cost of bringing a smartwatch or fitness band into Sri Lanka, Apple Watch, Galaxy Watch, Garmin or Fitbit. Customs Duty (15%), PAL, VAT and SSCL on the CIF value, with the duty-free baggage rule. Free, sources cited.

Open tool

Finance

SL Microwave Import Tax

Estimate the total import tax and landed cost of bringing a microwave oven into Sri Lanka before you order from Amazon, AliExpress or eBay. Customs Duty (20%), CESS, PAL, SSCL and VAT on the CIF value, with an itemised breakdown, effective rate and an 'is it worth importing?' local-price check. Free, sources cited.

Open tool

Comments & feedback

Spotted a bug or want an improvement? Tell us, our team reviews every comment, and good ideas get built. Comments are public and anonymous.

Found a bug, edge case, or want to suggest an improvement?

Email me at [email protected] , most fixes ship within 24 hours.