Sri Lanka Generator Import Tax Calculator (2026)

A fuel-driven generator arriving in Sri Lanka is classified under HS heading 85.02 (electric generating sets). Because a generating set is treated as capital machinery, the two headline charges — Customs Import Duty and Cess — are both 0% across every 85.02 subheading in the Customs National Imports Tariff Guide 2024. The remaining levies still stack on top of the CIF (Cost + Insurance + Freight) declared on your invoice, applied in this statutory order:

1. Customs Import Duty (CID) = CIF × 0% (HS 85.02 General Duty Rate). Zero for gensets, shown for transparency in case the rate ever returns.
2. Cess = CIF × 0% — no Cess applies to generating sets in the current tariff guide.
3. PAL (Ports & Airports Development Levy) = CIF × 10% under PAL Act No. 18 of 2011.
4. Surcharge on CID = CID × 0% — applied only to CID, so zero while CID is zero.
5. VAT = (CIF + CID + Cess + PAL + Surcharge) × 18% — the IRD's current VAT rate on the cumulative base.
6. SSCL (Social Security Contribution Levy) = the same base × 2.5%, under SSCL Act No. 25 of 2022.

The shortcut formula

Because VAT and SSCL both feed off the same cumulative base, the six ad-valorem charges collapse into a single multiplier on CIF. At HS 85.02 rates (CID and Cess both zero) that multiplier is CIF × 0.3255 (32.55%). Multiply your CIF in rupees by that number and you have the import tax. The module exposes both methods — calculateGeneratorImportTax walks the line items so you can audit the working, while calculateTotalTaxByMultiplier gives the one-shot answer — and both agree to the rupee.

Petrol versus diesel, portable versus standby

The generator type fixes the HS subheading on your declaration but not the tax. A petrol spark-ignition set (8502.20), a diesel set up to 75 kVA (8502.11) and a large diesel standby set above 75 kVA (8502.12/8502.13) all clear at 0% duty, 0% Cess, 10% PAL, 18% VAT and 2.5% SSCL. Only the CIF changes, so a more expensive unit simply pays proportionally more. The effective tax rate stays around 32.55% of CIF for every genset.

Edge cases the calculator handles

A CIF of zero returns zero tax with no divide-by-zero in the effective-rate figure. Non-LKR prices are converted at the exchange rate you enter before any tax is applied, matching the order Customs uses on its own worksheet. Shipping and insurance are added to the goods price to form the assessable CIF. Quantities above 50 fall outside scope, because bulk commercial imports get a case-by-case valuation that depends on country of origin and any preferential trade-agreement coverage.

Three scenarios that reconcile to the Customs Tariff Guide line by line. Plug each set of inputs into the calculator above — the breakdown table should match these steps to the rupee.

• Sri Lanka Customs — National Imports Tariff Guide 2024 (HS 85.02, generating sets)
• Sri Lanka Customs — Customs Tariff and tax changes
• IRD — Value Added Tax (current rate 18%)
• IRD — Social Security Contribution Levy (SSCL Act No. 25 of 2022)

The rates above were last cross-checked against the cited sources on 2026-07-10. The Gen. Duty and Cess columns for every HS 85.02 subheading read Free in the Tariff Guide 2024. The schedule is reviewed after every budget speech and whenever a new PAL, VAT or Cess gazette is published. If you spot a mismatch, email the author and the page is updated within 24 hours.