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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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Comments & feedback

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