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Sri Lanka Induction Cooker Import Tax Calculator

Find the full landed cost of importing an induction cooker, cooktop or portable hob into Sri Lanka in seconds — Customs Duty, PAL, VAT and SSCL on the CIF value, line by line. Courier and passenger-baggage modes, no signup, sources cited below.

By Induwara AshinsanaUpdated Jul 12, 2026
Estimate your induction cooker import billLKR, all-in
Customs verified · 2026-07-12
Price basis

CIF — price already includes freight & insurance.

Import mode

Courier / Postal parcel.

Picking a preset fills the price, currency and type. Adjust the value after picking if your supplier quoted a different price.

The currency your supplier's invoice is priced in.

USD

The landed CIF price per unit — goods plus freight and insurance.

Integer between 1 and 100.

Portable and built-in induction cookers share the same HS 8516.60 levy rates — this is for your records.

1 USD =LKR

Pre-filled with the CBSL indicative middle rate on 2026-07-12. Customs uses its own gazetted weekly rate — set that here for a tighter estimate.

Total landed cost
Rs 36,753
Total import tax
Rs 12,353
Assessable CIF
Rs 24,400
1 unit
Effective rate
50.63%
Import tax ÷ CIF

Line-item breakdown

ChargeRateBase (LKR)Amount (LKR)
Assessable CIF value80 USD × 305 × 1—Rs 24,400
Customs Duty (CD)15%Rs 24,400Rs 3,660
Cess0%Rs 24,400Rs 0
Ports & Airports Levy (PAL)10%Rs 24,400Rs 2,440
Customs Surcharge0% of CDRs 3,660Rs 0
VAT18%Rs 30,500Rs 5,490
Social Security Levy (SSCL)2.5%Rs 30,500Rs 763
Total import tax≈ 50.63% of CIFRs 12,353
Total landed costCIF + taxRs 36,753

Estimate only: this covers a standalone domestic induction cooker, cooktop or portable hob under HS 8516.60. It excludes clearing-agent fees, demurrage, inland transport and any handling charge a courier adds. Sri Lanka Customs makes the final assessment on the declared value at inspection.

Rates sourced from the Sri Lanka Customs National Imports Tariff Guide (HS 85.16, three-band 0/10/15 tariff → Customs Duty 15%), the IRD VAT schedule (18%), the SSCL Act No. 25 of 2022 (2.5%) and the PAL Act No. 18 of 2011 (10%). Last cross-checked 2026-07-12.

How it works

An induction cooker is a finished electro-thermal kitchen appliance. Sri Lanka Customs classifies it under HS heading 85.16, subheading 8516.60("other ovens; cookers, cooking plates, boiling rings, grillers and roasters") — a different line from microwave ovens (8516.50). Under Sri Lanka's simplified three-band import tariff (0% / 10% / 15%), a finished consumer appliance sits in the top band, so Customs Duty is 15%. No Cess is gazetted for this line and there is no customs surcharge currently in force, so both are 0%.

On top of duty, every import carries the universal levy chain: the Ports & Airports Development Levy (PAL, 10%), Value Added Tax (VAT, 18%) and the Social Security Contribution Levy (SSCL, 2.5%). The order matters, because VAT and SSCL are charged on a base that already includes the earlier levies:

  1. CIF = (price + freight & insurance) × FX rate — the assessable value in rupees.
  2. Customs Duty = CIF × 15% · Cess = 0 · Surcharge = 0.
  3. PAL = CIF × 10%.
  4. VAT base = CIF + Customs Duty + Cess + PAL + Surcharge.
  5. VAT = VAT base × 18% and SSCL = VAT base × 2.5% — both on the same base.
  6. Total tax = Customs Duty + Cess + PAL + Surcharge + VAT + SSCL and landed cost = CIF + total tax.

Because every levy is proportional to the CIF value, the total-tax-to-CIF ratio is a single constant. With the standard courier bands it works out to exactly 50.625% of CIF, whatever the price — so you can sanity-check the calculator with one multiplication: total tax ≈ CIF × 0.50625. The tool computes the levies line by line and confirms they sum to the same figure.

Passenger baggage: the first 1used personal induction cooker an arriving traveller carries clears duty-free as a personal effect. Any unit beyond the allowance — or a boxed unit for resale — is taxed exactly like a courier parcel. The calculator's baggage mode applies this by exempting one unit's share of the CIF value.

Worked examples

Portable single-burner cooktop · courier · USD 80 @ 305

  1. CIF: 80 × 305 = Rs 24,400
  2. Customs Duty: 24,400 × 15% = Rs 3,660
  3. PAL: 24,400 × 10% = Rs 2,440 (Cess & Surcharge = 0)
  4. VAT base: 24,400 + 3,660 + 2,440 = Rs 30,500
  5. VAT: 30,500 × 18% = Rs 5,490 · SSCL: 30,500 × 2.5% = Rs 762.50
  6. Total tax: Rs 12,352.50 → Landed cost: Rs 36,752.50 (50.625%)

Double-burner hob · courier · USD 150 @ 305

  1. CIF: 150 × 305 = Rs 45,750
  2. Customs Duty: 45,750 × 15% = Rs 6,862.50
  3. PAL: 45,750 × 10% = Rs 4,575 (Cess & Surcharge = 0)
  4. VAT base: 45,750 + 6,862.50 + 4,575 = Rs 57,187.50
  5. VAT: Rs 10,293.75 · SSCL: Rs 1,429.69
  6. Total tax: Rs 23,160.94 → Landed cost: Rs 68,910.94 (50.625%)

Passenger baggage · 2 units · USD 80 @ 305 (allowance boundary)

  1. Full CIF: 80 × 305 × 2 = Rs 48,800 (Rs 24,400 per unit)
  2. Baggage allowance clears the first used unit duty-free
  3. Dutiable: 1 unit → taxable CIF = Rs 24,400
  4. Tax on that unit: Rs 12,352.50 (same cascade as example 1)
  5. Landed cost: 48,800 + 12,352.50 = Rs 61,152.50
  6. Effective rate on the full CIF: 25.3125%

Frequently asked questions

Sources & references

Rates last cross-checked against these sources on 2026-07-12. The PAL rate (10%) follows the Ports & Airports Development Levy Act No. 18 of 2011 and the SSCL (2.5%) follows Act No. 25 of 2022. Import levies change by gazette — confirm the current 8516.60 duty band before a large order.

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