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Sri Lanka Customs Import Duty Calculator (Commercial Goods)

Price a commercial shipment before it lands. Enter the CIF value and your CID and CESS rates to see Customs Duty, PAL, Surcharge, SSCL and VAT broken out, plus the total tax payable, landed cost and effective rate. No signup, no ads, sources cited below.

By Induwara AshinsanaUpdated Jun 23, 2026
Import duty calculatorCommercial goods
Customs & IRD verified · 2026
Rs

Cost + Insurance + Freight, in Sri Lankan rupees. This is the customs-declared value your duty is charged on.

Customs Import Duty (CID) band
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Quick CIF
Total tax payable
Rs 532,825
Landed cost
Rs 1,532,825
Effective rate
53.28%
Total tax ÷ CIF
VAT portion
Rs 249,075
Rs 1,383,750 base

Line-item breakdown

CIFCustoms Import Duty (CID)Ports & Airports Levy (PAL)SSCLVAT
LevyRateBaseAmount
CIF value——Rs 1,000,000
Customs Import Duty (CID)15%Rs 1,000,000Rs 150,000
Ports & Airports Levy (PAL)10%Rs 1,000,000Rs 100,000
CESS0%Rs 1,000,000Rs 0
Surcharge on CID0%Rs 150,000Rs 0
SSCL2.5%Rs 1,350,000Rs 33,750
VAT18%Rs 1,383,750Rs 249,075
Total tax payableRs 532,825
Landed cost (CIF + tax)Rs 1,532,825
Ad-valorem levies only (excludes Excise & per-unit rates). VAT is charged last, on a base that includes SSCL.Cross-checked by closed-form multiplier (see methodology).

How it works

Sri Lanka Customs charges a stack of levies on every commercial import, all calculated from the CIF value — the Cost of the goods plus Insurance plus Freight, converted to rupees. This calculator applies the ad-valorem (percentage) levies in the order Customs uses, because the later levies are charged on a base that already includes the earlier ones.

  1. Customs Import Duty (CID) = CIF × CID rate. The rate is HS-code specific (read it off the National Tariff Guide); common general bands are 0%, 15%, 20% and 30%.
  2. PAL = CIF × 10%. The Ports and Airports Development Levy (PAL Act No. 18 of 2011) applies to almost all imports.
  3. CESS = CIF × CESS rate. An Export Development Board levy on selected goods; many items are 0%.
  4. Surcharge = CID × surcharge rate. A surcharge on the duty itself, charged only when gazetted (default 0%).
  5. SSCL = ([CIF × 1.1] + CID + PAL + CESS + Surcharge) × 2.5%. The Social Security Contribution Levy (Act No. 25 of 2022) is charged on the CIF value increased by 10%, plus the duties above.
  6. VAT = (SSCL base + SSCL) × 18%. VAT (VAT Act No. 14 of 2002, 18% from January 2024) is the final levy, so its base includes SSCL as well as every earlier duty.

The total tax payable is the sum of those six levies; the landed cost is CIF plus that total; and the effective rate is total tax ÷ CIF. The 10% uplift inside the SSCL and VAT bases is the statutory notional element added to the customs value, not an extra charge you pay separately.

To guard against arithmetic slips, the tool computes the result two independent ways: a running line-item sum, and a single closed-form multiplier derived by expanding the stack algebraically. Both agree to the rupee. Excise (Special Provisions) Duty and specific per-unit or per-kilogram rates are out of scope — those use separate schedules.

Worked examples

Kitchen appliances — no CESS

CIF Rs 1,000,000 · CID 15% · CESS 0% · PAL 10% · SSCL 2.5% · VAT 18%

  1. CID = 1,000,000 × 15% = 150,000
  2. PAL = 1,000,000 × 10% = 100,000
  3. CESS = 0 ; Surcharge = 0
  4. SSCL base = 1,100,000 + 150,000 + 100,000 = 1,350,000
  5. SSCL = 1,350,000 × 2.5% = 33,750
  6. VAT base = 1,350,000 + 33,750 = 1,383,750
  7. VAT = 1,383,750 × 18% = 249,075
  8. Total tax = 532,825 → Landed cost = 1,532,825 (53.28%)

Consumer good with 15% CESS

CIF Rs 500,000 · CID 20% · CESS 15% · PAL 10% · SSCL 2.5% · VAT 18%

  1. CID = 500,000 × 20% = 100,000
  2. PAL = 500,000 × 10% = 50,000
  3. CESS = 500,000 × 15% = 75,000 ; Surcharge = 0
  4. SSCL base = 550,000 + 100,000 + 50,000 + 75,000 = 775,000
  5. SSCL = 775,000 × 2.5% = 19,375
  6. VAT base = 775,000 + 19,375 = 794,375
  7. VAT = 794,375 × 18% = 142,987.50
  8. Total tax = 387,362.50 → Landed cost = 887,362.50 (77.47%)

With a gazetted surcharge on CID

CIF Rs 1,000,000 · CID 15% · Surcharge 50% · PAL 10% · SSCL 2.5% · VAT 18%

  1. CID = 150,000 ; PAL = 100,000 ; CESS = 0
  2. Surcharge = 150,000 × 50% = 75,000
  3. SSCL base = 1,100,000 + 150,000 + 100,000 + 75,000 = 1,425,000
  4. SSCL = 1,425,000 × 2.5% = 35,625
  5. VAT base = 1,425,000 + 35,625 = 1,460,625
  6. VAT = 1,460,625 × 18% = 262,912.50
  7. Total tax = 623,537.50 → Landed cost = 1,623,537.50 (62.35%)

Frequently asked questions

Sources & references

The statutory default rates (PAL 10%, SSCL 2.5%, VAT 18%) and the levy-base composition were last cross-checked against these sources on 2026-06-23. CID and CESS rates are HS-code specific and change by gazette — always confirm yours against the live Customs tariff before committing to a purchase.

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