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Sri Lanka Double Cab (Pickup) Import Tax Calculator

Work out the all-in landed cost of importing a Hilux, D-Max, L200, Ranger or BT-50 double cab — Customs Duty, PAL, Excise, Luxury Tax, SSCL and VAT, line by line from the CIF, engine size and fuel. Double cabs clear under HS 8704 (goods vehicles), a different regime from cars. No signup, sources cited below.

By Induwara AshinsanaUpdated Jul 18, 2026
Estimate your landed cost
HS 8704 · 2026
Rs

Cost + insurance + freight at Colombo Port, in rupees.

cc

From the registration document. 1–6,000 cc.

Double cabs clear customs under HS 8704 (goods vehicles) — a different excise schedule from HS 8703 cars.

Quick presets
Total landed cost
Rs 16,273,075
Before clearing / registration
CIF in LKR
Rs 7,500,000
Pre-duty
Total duty + taxes
Rs 8,773,075
Excise: Rs 2,314,200
Effective tax rate
116.97%
Excise band: 2,001 – 3,000 cc

Line-by-line breakdown

ComponentAmount (LKR)
CIF value (in LKR)Rs 7,500,000
Customs (General) Duty — CIDRs 1,500,000
Excise (Special Provisions) DutyRs 2,314,200
Ports & Airports Development Levy — PALRs 900,000
Luxury Tax on Motor VehiclesRs 1,500,000
Social Security Contribution Levy — SSCLRs 305,355
Value Added Tax — VATRs 2,253,520
Total landed costRs 16,273,075

Excise band 2,001 – 3,000 cc @ Rs 1,200 / cc × 2,755 cc × age factor 0.70. Luxury Tax applies — CIF is above the double-cab threshold.

Sources cited: Sri Lanka Customs National Imports Tariff Guide (HS 8704 · CID 20%, PAL 10%), Excise (Special Provisions) Act No. 13 of 1989 (per-cc excise bands), Luxury Tax on Motor Vehicles gazette (60% over Rs 5,000,000), SSCL Act No. 25 of 2022 (2.5%), VAT Act No. 14 of 2002 (18%). Excise and luxury figures are editorial estimates last cross-checked 2026-07-18. Customs may reassess CIF at the port — verify every rate against the gazette in force on your bill-of-entry date.

How it works

Sri Lanka Customs taxes an imported vehicle by stacking several levies on top of one another in a fixed order — each levy's base includes the levies before it. Double and crew cabs are classified under HS heading 8704(“motor vehicles for the transport of goods”), which carries its own excise schedule, separate from the HS 8703 schedule used for cars and SUVs. That single classification difference is why a Hilux is taxed unlike a same-price SUV, and why this tool exists alongside the car / SUV import tax calculator.

The build-up runs in this order (all amounts in LKR):

  1. CIF = Cost + Insurance + Freight to Colombo Port. If you enter a foreign amount, the tool multiplies it by your exchange rate. Where Customs publishes a minimum valuation for a model, the higher of your invoice CIF and that minimum applies.
  2. Customs (General) Duty = 20% × CIF.
  3. Excise Duty = a per-cubic-centimetre rate (set by fuel type and engine-capacity band for HS 8704) × the engine capacity, then multiplied by an age-depreciation factor for used vehicles. Electric cabs are excised on motor power in kW instead.
  4. PAL (Ports & Airports Development Levy) = 10% × (CIF + Customs Duty).
  5. Luxury Tax = 60% of the CIF above the double-cab threshold of Rs 5,000,000, and nothing when the CIF is at or below it. Double cabs carry their own threshold, distinct from cars.
  6. SSCL (Social Security Contribution Levy) = 2.5% × (CIF + Customs Duty + Excise + PAL).
  7. VAT = 18% × (CIF + Customs Duty + Excise + PAL + SSCL). Luxury Tax is a standalone levy and is not itself part of the VAT base.

The tool sums Customs Duty, Excise, PAL, Luxury Tax, SSCL and VAT to the total tax payable, adds it to the CIF for the landed cost, and divides the tax by the CIF for the effective tax rate. Because excise is a fixed rupee amount per cc rather than a percentage, a cheaper cab shows a higher effective rate than a pricier one with the same engine — the worked examples make that visible. Every result is independently re-derived with the closed-form identity (1 + SSCL)(1 + VAT) × (CIF + CID + Excise + PAL) + Luxury so a chain error would surface immediately. The percentage levies are statutory; the excise bands and luxury figure are editorial estimates you must confirm against the gazette in force on your bill-of-entry date.

Worked examples

Used Toyota Hilux — 2,755 cc diesel, > 3 yrs

CIF Rs 7,500,000

  1. Customs Duty: 20% × 7,500,000 = Rs 1,500,000
  2. Excise: Rs 1,200/cc × 2,755 cc × 0.70 = Rs 2,314,200
  3. PAL: 10% × (7,500,000 + 1,500,000) = Rs 900,000
  4. Luxury Tax: 60% × (7,500,000 − 5,000,000) = Rs 1,500,000
  5. SSCL: 2.5% × 12,214,200 = Rs 305,355
  6. VAT: 18% × (12,214,200 + 305,355) = Rs 2,253,520
  7. Total tax = Rs 8,773,075 → Landed ≈ Rs 16,273,075 (≈ 117% of CIF)

Used Isuzu D-Max — 1,898 cc diesel, ≤ 3 yrs

CIF Rs 6,000,000

  1. Customs Duty: 20% × 6,000,000 = Rs 1,200,000
  2. Excise: Rs 1,000/cc × 1,898 cc × 0.85 = Rs 1,613,300
  3. PAL: 10% × (6,000,000 + 1,200,000) = Rs 720,000
  4. Luxury Tax: 60% × (6,000,000 − 5,000,000) = Rs 600,000
  5. SSCL: 2.5% × 9,533,300 = Rs 238,333
  6. VAT: 18% × (9,533,300 + 238,333) = Rs 1,758,894
  7. Total tax = Rs 6,130,526 → Landed ≈ Rs 12,130,526 (≈ 102% of CIF)

Brand-new Mitsubishi L200 — 2,442 cc diesel (below luxury threshold)

CIF Rs 4,500,000

  1. Customs Duty: 20% × 4,500,000 = Rs 900,000
  2. Excise: Rs 1,200/cc × 2,442 cc × 1.00 = Rs 2,930,400
  3. PAL: 10% × (4,500,000 + 900,000) = Rs 540,000
  4. Luxury Tax: CIF ≤ Rs 5,000,000 → Rs 0
  5. SSCL: 2.5% × 8,870,400 = Rs 221,760
  6. VAT: 18% × (8,870,400 + 221,760) = Rs 1,636,589
  7. Total tax = Rs 6,228,749 → Landed ≈ Rs 10,728,749 (≈ 138% of CIF)

Frequently asked questions

Importing a car, SUV or van instead? Use the HS 8703 vehicle import tax calculator. Not sure whether your cab is eligible under the current age cap? Check the vehicle import eligibility checker.

Sources & references

The statutory percentage levies were confirmed against the sources above; the per-cc excise bands and the luxury-tax figure are editorial estimates built on recent Excise Notice Order patterns and were last cross-checked on 2026-07-18. Sri Lankan excise and luxury figures change by gazette — always verify against the gazette in force on your bill-of-entry date before paying an auction deposit or lodging a bill of entry.

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