induwara.lk
Premium
induwara.lkSri Lanka · Finance

Sri Lanka HS Code & Import Tax Finder

Search a product to get its Sri Lanka Customs HS heading and the import levies that apply — Customs Duty, PAL, Cess, VAT and SSCL. Add a CIF value for a landed-cost estimate before you place an order. No signup, sources cited below.

By Induwara AshinsanaUpdated Jul 15, 2026
HS code & import tax finder
SL Customs tariff · 2026
Popular

What this does

Pick a product to see its Sri Lanka Customs HS heading and the import levies that apply — Customs Import Duty, PAL, Cess, VAT and SSCL. Add a CIF value (Cost + Insurance + Freight, in rupees) for a landed-cost estimate. 28 common items are curated so far.

Rates verified against the Sri Lanka Customs tariff. This is a first-order estimate, not a customs valuation — tariff lines change by gazette. Full sources are listed below the tool.

How it works

Every commercial import into Sri Lanka is taxed on its CIF value — Cost plus Insurance plus Freight, converted to rupees at the official Customs exchange rate. The finder first maps your product to its Harmonized System (HS) heading, the international six-digit code Sri Lanka Customs uses in the National Imports Tariff Guide to look up rates. It then applies the standard ad-valorem levy cascade published by Sri Lanka Customs and the Inland Revenue Department:

  1. Customs Import Duty (CID) = HS-specific band (0%, 15%, 20% or 30%) × CIF. IT goods such as laptops sit in the 0% band; appliances reach the top 30% band.
  2. PAL(Ports & Airports Development Levy) = 10% × CIF as the general rate under Act No. 18 of 2011. A few lines differ — surveillance cameras are 7.5% and drones are exempt.
  3. Cess = item-specific rate × CIF where an Export Development Board Cess order applies (else 0). Most finished appliances carry 15%; smartphones carry 25%.
  4. Excise (Special Provisions Duty) = item-specific, only for goods carrying an excise order (else 0). Standard consumer goods carry none.
  5. Form the cumulative base: base = CIF + CID + PAL + Cess + Excise.
  6. VAT = 18% × base and SSCL = 2.5% × base. Both stack on the duty-inclusive base, which is why the effective rate lands well above 18%.
  7. Total import tax = CID + PAL + Cess + Excise + VAT + SSCL. Effective rate = Total ÷ CIF. Landed cost = CIF + Total.

The same result can be read straight from the rates without a CIF at all: the effective multiplier is (CID + PAL + Cess + Excise) + (0.18 + 0.025) × (1 + CID + PAL + Cess + Excise). The tool computes the levy table line-by-line and cross-checks it against this closed form, so the total always equals CIF × the multiplier to the rupee. Rates for each of the 28curated items are carried from this site's individual, source-cited import-tax calculators — no rate is guessed, and items that could not be confirmed against the Customs tariff were left out of this version.

One deliberate simplification: this finder omits the statutory 10% notional valuation uplift that Customs adds inside the SSCL and VAT bases, so its figure reads slightly lower than an actual CusDec. That keeps it a fast, transparent estimate — for the exact figure, the linked Customs Duty Calculator applies the uplift.

Worked examples

Laptop (IT good) — CIF Rs 200,000

HS 8471.30 · CID 0% · Cess 0% · PAL 10%

  1. CID: 0% × 200,000 = Rs 0
  2. PAL: 10% × 200,000 = Rs 20,000
  3. Cess: 0% × 200,000 = Rs 0
  4. Base: 200,000 + 0 + 20,000 = Rs 220,000
  5. VAT: 18% × 220,000 = Rs 39,600
  6. SSCL: 2.5% × 220,000 = Rs 5,500
  7. Total tax: 0 + 20,000 + 0 + 39,600 + 5,500 = Rs 65,100 (32.55%)
  8. Landed cost: 200,000 + 65,100 = Rs 265,100

Air conditioner (top band) — CIF Rs 150,000

HS 84.15 · CID 30% · Cess 15% · PAL 10%

  1. CID: 30% × 150,000 = Rs 45,000
  2. PAL: 10% × 150,000 = Rs 15,000
  3. Cess: 15% × 150,000 = Rs 22,500
  4. Base: 150,000 + 45,000 + 15,000 + 22,500 = Rs 232,500
  5. VAT: 18% × 232,500 = Rs 41,850
  6. SSCL: 2.5% × 232,500 = Rs 5,812.50
  7. Total tax: 45,000 + 15,000 + 22,500 + 41,850 + 5,812.50 = Rs 130,162.50 (86.78%)
  8. Landed cost: 150,000 + 130,162.50 = Rs 280,162.50

Ceramic tiles (illustrative) — CIF Rs 50,000

CID 15% · Cess 30% · PAL 10% — shows how a high-Cess item stacks up

  1. CID: 15% × 50,000 = Rs 7,500
  2. PAL: 10% × 50,000 = Rs 5,000
  3. Cess: 30% × 50,000 = Rs 15,000
  4. Base: 50,000 + 7,500 + 5,000 + 15,000 = Rs 77,500
  5. VAT: 18% × 77,500 = Rs 13,950
  6. SSCL: 2.5% × 77,500 = Rs 1,937.50
  7. Total tax: 7,500 + 5,000 + 15,000 + 13,950 + 1,937.50 = Rs 43,387.50 (86.78%)
  8. Landed cost: 50,000 + 43,387.50 = Rs 93,387.50

Frequently asked questions

Sources & references

Every HS-line rate is carried from a source-cited induwara.lk import-tax calculator and was last cross-checked against the Sri Lanka Customs tariff on 2026-07-15. Tariff lines change by gazette and at each national budget — confirm against Customs before importing. This tool answers tax, not admissibility, permits or prohibited-item status.

Related tools

LiveFinance

Customs Duty Calculator

Calculate the full Sri Lanka import levy stack — CID, PAL, CESS, Surcharge, SSCL and VAT — on the CIF value of commercial goods, with total tax payable, landed cost and effective rate. Free, sources cited.

Open tool
LiveFinance

Generator Import Tax

Estimate the total import tax and landed cost of bringing a petrol or diesel generator into Sri Lanka — PAL, VAT and SSCL on the CIF value (HS 85.02 gensets clear at 0% duty and 0% Cess), with a line-by-line breakdown. Free, sources cited.

Open tool
LiveFinance

TV Import Tax

Calculate the total import tax and landed cost of bringing a television into Sri Lanka — Customs Duty, Cess, PAL, SSCL and VAT on the CIF value, with no baggage exemption. Free, sources cited.

Open tool
Rate this tool
Be the first to rate

Comments & feedback

Spotted a bug or want an improvement? Tell us — our team reviews every comment, and good ideas get built. Comments are public and anonymous.

Spotted an HS code or rate that's out of date, or want an item added?

Email me at [email protected] — most fixes ship within 24 hours.