How much is the import tax on a CCTV camera in Sri Lanka?

For a typical finished CCTV kit at 15% Customs Duty and 0% Cess, the levies (CID + PAL + Cess + SSCL + VAT) add about 48% to the CIF value. A Rs 60,000 kit lands at roughly Rs 88,900. If the item is cleared as ITA network hardware at 0% CID, the load drops to about 30% (Rs 78,000).

What is the HS code for CCTV cameras in Sri Lanka?

Network and CCTV surveillance cameras generally classify under HS 8525.89 (television cameras — other) in Chapter 85 of the Sri Lanka Customs tariff. A standalone NVR or DVR recorder is usually classified under HS 8521.90. The exact line and its duty band are decided by Customs at the point of clearance.

Do I have to pay VAT when importing a security camera to Sri Lanka?

Yes. VAT at 18% is charged on every dutiable import, applied last on the cumulative value of CIF + CID + PAL + Cess + SSCL. It is the single largest line on most CCTV imports because it sits on top of all the earlier levies.

Is a CCTV NVR or DVR taxed separately from the cameras?

The recorder and the cameras can carry different Customs Duty bands because they sit on different HS lines (8521.90 for recorders, 8525.89 for cameras). When a supplier ships a bundled kit under one invoice, Customs usually values and taxes the whole consignment together. Enter the combined CIF and pick the band Customs applies to your declaration.

How is the effective duty percentage on electronics calculated in Sri Lanka?

The levies stack: each later charge is calculated on a base that includes the earlier ones. SSCL is charged on CIF + CID + PAL + Cess, and VAT on that base plus SSCL. Because of this cascade, a 15% headline duty becomes about a 48% effective load once PAL, SSCL and VAT are added.

Why does the calculator let me choose the Customs Duty band?

CID for surveillance electronics is not a single fixed rate — it depends on how Customs classifies the item. Finished retail cameras and kits usually attract 15%, but network gear cleared under the Information Technology Agreement schedule can be 0%. Picking the wrong band changes the answer a lot, so the tool asks rather than guessing.

What is CIF and how do I work it out?

CIF is Cost + Insurance + Freight — the goods price plus what you paid to ship and insure them to Sri Lanka. It is the value Customs applies every levy to. If your invoice shows only the goods price, switch to the FOB tab and add freight and insurance so the CIF is correct.

Are courier and clearing fees included in this estimate?

No. This tool computes only the statutory Customs levies (CID, PAL, Cess, SSCL, VAT). Courier clearance, agent handling, demurrage and bank charges vary by shipment and are billed separately, so they are deliberately left out. Add them yourself before deciding to import.

When were these rates last verified?

The PAL (7.5%), SSCL (2.5%) and VAT (18%) rates and the HS classification were last cross-checked against the Sri Lanka Customs Tariff Guide 2025 on 2026-07-11. The page is reviewed after each Customs gazette or budget change.

Sri Lanka · Finance

Sri Lanka CCTV & Security Camera Import Tax Calculator

Find the true landed cost of importing a CCTV camera, IP camera or a full surveillance kit into Sri Lanka. Breaks down every 2025/26 Customs levy — CID, PAL, Cess, SSCL and VAT — on your CIF value. No signup, no ads, sources cited.

By Induwara Ashinsana— Executive Director, Ryzera TechnologiesUpdated Jul 11, 2026

Estimate your CCTV import billLKR, all-in

Customs verified · 2026-07-11

Common setups

CIF value (Rs)

Cost + Insurance + Freight — the declared value Sri Lanka Customs taxes. If your invoice shows only the goods price, switch to the FOB tab.

Customs Duty (CID) band

Cess rate

Total landed cost

Rs 88,898

Total import tax

Rs 28,898

CIF value

Rs 60,000

Effective rate

48.16%

Import tax ÷ CIF

A Rs 60,000 CCTV order lands at about Rs 88,898 — roughly 48% added in Customs levies. Clearing-agent, courier and bank fees are not Customs levies and are not included.

Where your money goes

Product (CIF) 67.5%

CID 10.1%

PAL 5.1%

SSCL 2.1%

VAT 15.3%

Levy-by-levy breakdown

Charge	Rate & base	Amount (LKR)
CIF value	Declared customs value	Rs 60,000
Customs Import Duty (CID)	15% of CIF	Rs 9,000
Ports & Airports Levy (PAL)	7.5% of CIF	Rs 4,500
Cess	0% of CIF	Rs 0
SSCL	2.5% of CIF + CID + PAL + Cess	Rs 1,838
VAT	18% of CIF + CID + PAL + Cess + SSCL	Rs 13,561
Total import tax	Effective 48.16% of CIF	Rs 28,898
Total landed cost	CIF + tax	Rs 88,898

Rates from the Sri Lanka Customs National Imports Tariff Guide 2025 (HS 8525.89 cameras, 8521.90 recorders), the PAL 7.5% / SSCL 2.5% / VAT 18% schedules, and the Customs “Importing Goods” valuation guide. Estimates only — Customs sets the final assessment at clearance and may revise the declared value. Last cross-checked 2026-07-11.

How it works

Sri Lanka Customs values imported goods on their CIF— Cost + Insurance + Freight — and then applies a stack of levies in a fixed order, where each later levy is charged on a base that already includes the earlier ones. That cascade is why a modest headline duty turns into a much larger effective load. The calculator above follows the same order Customs uses (source: the Sri Lanka Customs “Importing Goods” valuation guide and the National Imports Tariff Guide 2025, Chapter 85).

CIF. If you enter FOB + freight + insurance, the tool adds them: CIF = FOB + Freight + Insurance. Otherwise your CIF is used directly.
Customs Import Duty (CID) = CIF × the HS-line band you pick. CCTV/network cameras fall under HS 8525.89; standalone NVR/DVR recorders under HS 8521.90. Finished retail units commonly sit at 15%; network gear cleared under the Information Technology Agreement schedule can be 0%.
PAL (Ports & Airports Development Levy) = CIF × 7.5%.
Cess = CIF × the Cess band. Most surveillance electronics carry 0% Cess.
SSCL (Social Security Contribution Levy, Act No. 25 of 2022) = 2.5% × (CIF + CID + PAL + Cess) — the first levy charged on the duty-inclusive base.
VAT = 18% × (CIF + CID + PAL + Cess + SSCL). VAT is applied last, on top of every earlier charge, which is why it is usually the single biggest line.

Adding the five levies gives the total import tax; adding that to the CIF gives the landed cost; dividing the tax by the CIF gives the effective rate. You can verify the whole thing with one multiplication: at 15% CID and 0% Cess the combined multiplier on CIF is 0.4816 (48.16%), and at 30% CID it is 0.6631(66.31%) — the latter matching Sri Lanka Customs’ own widely-quoted 66.3% electronics reference figure. The tool computes the cascade line by line and cross-checks it against this single-multiplier formula so both agree to the rupee.

Worked examples

4-camera IP kit — CIF Rs 60,000, CID 15%, Cess 0%

CID = 60,000 × 15% = Rs 9,000
PAL = 60,000 × 7.5% = Rs 4,500
Cess = 60,000 × 0% = Rs 0
SSCL = 2.5% × (60,000 + 9,000 + 4,500) = 2.5% × 73,500 = Rs 1,837.50
VAT = 18% × (73,500 + 1,837.50) = 18% × 75,337.50 = Rs 13,560.75
Total tax = 9,000 + 4,500 + 0 + 1,837.50 + 13,560.75 = Rs 28,898.25
Landed cost = 60,000 + 28,898.25 = Rs 88,898.25 (effective 48.16%)

Same kit cleared as ITA network gear — CIF Rs 60,000, CID 0%, Cess 0%

CID = 60,000 × 0% = Rs 0
PAL = 60,000 × 7.5% = Rs 4,500
Cess = Rs 0
SSCL = 2.5% × (60,000 + 0 + 4,500) = 2.5% × 64,500 = Rs 1,612.50
VAT = 18% × (64,500 + 1,612.50) = 18% × 66,112.50 = Rs 11,900.25
Total tax = 0 + 4,500 + 0 + 1,612.50 + 11,900.25 = Rs 18,012.75
Landed cost = 60,000 + 18,012.75 = Rs 78,012.75 (effective 30.02%)

Customs reference case — CIF Rs 100,000, CID 30%, Cess 0%

CID = 100,000 × 30% = Rs 30,000
PAL = 100,000 × 7.5% = Rs 7,500
Cess = Rs 0
SSCL = 2.5% × (100,000 + 30,000 + 7,500) = 2.5% × 137,500 = Rs 3,437.50
VAT = 18% × (137,500 + 3,437.50) = 18% × 140,937.50 = Rs 25,368.75
Total tax = 30,000 + 7,500 + 0 + 3,437.50 + 25,368.75 = Rs 66,306.25
Landed cost = 166,306.25 (effective 66.31% — matches the Customs figure)

Frequently asked questions

Sources & references

The PAL, SSCL and VAT rates and the HS classification on this page were last cross-checked against the Sri Lanka Customs sources on 2026-07-11. CID and Cess bands are HS-line specific; the final figure is set by Sri Lanka Customs at the point of clearance. This tool is an estimate, not an official Customs assessment.

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