Sri Lanka Graphics Card (GPU) Import Tax Calculator
Find the real landed cost of importing a graphics card or PC part to Sri Lanka. Enter the overseas price, shipping and Customs rate; the tool applies the CID, PAL, Cess, SSCL and 18% VAT cascade and shows every rupee you pay. No signup, no ads, sources cited below.
How it works
Sri Lanka Customs charges import levies as a cascade on the CIF value of a consignment — not on the item price alone. CIF means Cost, Insurance and Freight: the price you paid for the graphics card, plus the shipping and any insurance, converted to rupees at the weekly Sri Lanka Customs exchange rate. Every levy below is charged on this rupee CIF value, which is why even cheap shipping raises the tax you owe.
- CIF value = (item price + shipping + insurance) × Customs exchange rate. This is the base the whole cascade is built on.
- CID (Customs Import Duty)= CID% × CIF. The rate comes from the item's HS heading. Bare computer parts — graphics cards, CPUs, RAM, SSDs, motherboards — fall under HS 8471/8473.30 and generally sit in the 0% CID band. The tool lets you override this if Customs quotes a duty.
- PAL (Ports & Airports Development Levy) = 10% × CIF, under the PAL Act No. 18 of 2011.
- Cess = Cess% × CIF, only where the HS heading carries it. Most bare PC components carry no Cess, so this line is usually zero.
- SSCL (Social Security Contribution Levy) = 2.5% × (CIF + CID + PAL + Cess), under Act No. 25 of 2022. SSCL is charged on the value plus every earlier levy.
- VAT = 18% × (CIF + CID + PAL + Cess + SSCL), the IRD standard rate since 1 January 2024. VAT comes last and sits on top of everything, so it is normally the biggest single line.
Total import tax = CID + PAL + Cess + SSCL + VAT, and the landed cost = CIF + total import tax. For a graphics card at 0% CID the levies compound to about 33% of CIF. The calculator verifies its line-by-line total against an independent closed-form multiplier — m = d + p + c + s(1+d+p+c) + v(1+d+p+c)(1+s) — and shows a “cross-checked” badge when both agree to the cent. Clearing, handling and demurrage charges are separate and not modelled here.
Worked examples
Frequently asked questions
Sources & references
- Sri Lanka Customs — National Imports Tariff Guide (HS-code duty schedule)
- Sri Lanka Customs — weekly Exchange Rates
- Inland Revenue Department — VAT (18% standard rate) and SSCL guidance
The PAL, SSCL and VAT rates and the cascade order were last cross-checked against the PAL Act No. 18 of 2011, the SSCL Act No. 25 of 2022 and IRD guidance on 2026-07-09. CID and Cess depend on the HS heading Customs assigns; the tool defaults to the 0% band for bare PC parts and lets you override it. Rates change with each national budget — confirm the current tariff and Customs exchange rate before ordering.
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Comments & feedback
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