Sri Lanka Electric Scooter & E-Motorcycle Import Tax Calculator

Sri Lanka Customs charges a fixed stack of levies on an imported motor vehicle, each one building on the last. This calculator follows that published order for an electric two-wheeler classified under HS 8711.60(“motorcycles and cycles fitted with an electric motor for propulsion”). All figures are in Sri Lankan rupees; a foreign invoice is first converted at the exchange rate you supply.

1. CIF value: your invoice value plus insurance and freight to Colombo, converted to rupees. This is the base every levy is assessed on.
2. Customs Import Duty (CID): 20% of CIF, read from the HS 8711.60 tariff line.
3. Ports & Airports Development Levy (PAL): 10% of CIF, under the PAL Act No. 18 of 2011.
4. CESS:charged only if the specific tariff line lists a rate. Most electric two-wheeler lines carry none, so this is off by default; enter your line's rate when it applies.
5. Excise duty: zero here. Petrol motorcycles are excised per cc and electric cars per kW, but this model treats HS 8711.60 electric two-wheelers as carrying no separate excise — confirm against the Excise Notice Order in force on your import date.
6. SSCL: 2.5% of (CIF + CID + PAL + CESS), under the Social Security Contribution Levy Act No. 25 of 2022.
7. VAT: 18% of (CIF + CID + PAL + CESS + SSCL), under the VAT Act No. 14 of 2002 as amended.

The total import tax is the sum of those levies, and the landed cost is CIF plus that total. Because SSCL and VAT are charged on the duty-inclusive value, each levy widens the base for the next — which is why the effective rate lands well above the 20%headline duty. Two-wheelers sit outside the motor-vehicle luxury-tax net, so no luxury tax is added. Every rate is a named, cited constant in the tool's data module with a single LAST_VERIFIED date, and the sequential build-up is cross-checked against a closed-form identity Landed = (CIF × (1 + CID + PAL + CESS)) × (1 + SSCL) × (1 + VAT) so any regression in a rate surfaces immediately.

• Sri Lanka Customs — National Imports Tariff Guide (HS Chapter 87, heading 8711.60)
• Ministry of Finance — Excise (Special Provisions) Act & Excise Notice Orders
• Inland Revenue Department — Value Added Tax (VAT Act No. 14 of 2002)
• Inland Revenue Department — Social Security Contribution Levy (SSCL Act No. 25 of 2022)
• Central Bank of Sri Lanka — indicative exchange rates

Rates were last cross-checked against these sources on 2026-07-12. The Customs Import Duty figure for HS 8711.60 is an editorial estimate from published tariff patterns; Sri Lankan levy rates change by gazette and Customs may re-value your CIF at the wharf. Confirm every rate against the guide in force on your bill-of-entry date before ordering. Treat the result as a planning estimate, not a customs assessment.