Sri Lanka Motorcycle Import Tax Calculator

The Sri Lankan landed cost of an imported motorcycle is a stacked build-up, not a single percentage. Each levy is applied on a base that already includes the levies above it, which is why the headline tax for a two-wheeler typically lands between 80% and 130% of the invoice price. The calculator above follows the published Sri Lanka Customs order for HS 8711 two-wheelers exactly:

1. CIF (LKR) = CIF (USD) × exchange rate on the bill-of-entry date. CIF is the invoice price plus insurance plus freight to Colombo Port — what Customs values the bike at before any duty.
2. Customs Import Duty (CID) = 30% × CIF. The HS 8711 rate is published in the Sri Lanka Customs National Imports Tariff Guide; the figure used here is an editorial estimate of the current motorcycle band.
3. Excise (Special Provisions) Duty (ED)= per-cc rate × engine cc (or per-kW rate × motor kW for electric bikes), multiplied by an age depreciation factor. The per-unit rate comes from the latest Excise Notice Order under Act No. 13 of 1989, banded by engine capacity: an estimated Rs 1,000/cc up to 150 cc, Rs 1,800/cc for 151–350 cc, Rs 2,500/cc for 351–500 cc and Rs 3,500/cc above 500 cc. Electric two-wheelers use an estimated Rs 5,000/kW of motor power. Used bikes get a depreciation allowance against the excise base — 0.90 (< 1 yr), 0.80 (1–2 yrs) and 0.70 (> 2 yrs).
4. PAL = 10% × (CIF + CID). The Ports and Airports Development Levy (Act No. 18 of 2011) applies to the CIF + CID aggregate.
5. SSCL = 2.5% × (CIF + CID + ED + PAL). The Social Security Contribution Levy (Act No. 25 of 2022) compounds on the running total at that point in the stack.
6. VAT = 18% × (CIF + CID + ED + PAL + SSCL). VAT (Act No. 14 of 2002) is the last and usually largest levy after excise.
7. Total landed cost = CIF + CID + ED + PAL + SSCL + VAT. The calculator shows each line, its basis, and the tax-to-CIF ratio so you can sanity-check the headline.

As an internal sanity check the calculator also runs the same total through a closed-form identity — Total = 1.18 × 1.025 × (1.10 × (CIF + CID) + ED) — and surfaces a warning if the two paths disagree. The rate tables live in a single typed module, so updating an excise gazette is a one-file change.

Important caveat. The CID rate and per-cc / per-kW excise figures are the most recently circulated Excise Notice Order pattern. Sri Lankan excise rates change by gazette and can move mid-year, and Customs may re-value your CIF at the wharf. Treat the headline here as a budgeting estimate, build in a 5–10% buffer, and verify the live rate against the gazette in force on your bill-of-entry date before committing to an import.

• Sri Lanka Customs — National Imports Tariff Guide (HS 8711 motorcycles)
• Ministry of Finance — Excise (Special Provisions) Notice Orders (Act No. 13 of 1989)
• Inland Revenue Department — Value Added Tax (Act No. 14 of 2002)
• Inland Revenue Department — Social Security Contribution Levy (Act No. 25 of 2022)
• Ports and Airports Development Levy Act No. 18 of 2011
• Department of Imports & Exports Control — vehicle-import circulars

The duty-stack methodology and statutory rates on this page were last cross-checked against the Sri Lanka Customs and Inland Revenue source documents on 2026-06-22. The CID and excise per-cc / per-kW figures are editorial estimates based on the most recent Excise Notice Order pattern — verify against the gazette in force on your bill-of-entry date before clearing any motorcycle. The page is reviewed after each Budget speech and whenever a new Excise Notice Order is gazetted.