Sri Lanka Tyre Import Tax Calculator (2026)

A new pneumatic tyre arriving in Sri Lanka is classified under HS heading 4011 (new pneumatic tyres of rubber). A finished road tyre competes with locally made tyres, so it carries both a top-band Customs Import Duty and a protective Cess on top of the usual import levies. Every charge stacks on the CIF (Cost + Insurance + Freight) declared on your invoice, applied in this statutory order:

1. Customs Import Duty (CID) = CIF × 15% — the HS 4011 General Duty Rate, the top band of Sri Lanka's 0/10/15% structure.
2. Cess = CIF × 15% — the ad-valorem Cess that protects local tyre manufacturers under this heading.
3. PAL (Ports & Airports Development Levy) = CIF × 10% under PAL Act No. 18 of 2011.
4. Duty Surcharge = CID × 0% — a surcharge on the Customs Duty that only applies when specifically gazetted; it is currently 0%.
5. VAT = (CIF + CID + Cess + PAL + Surcharge) × 18% — the IRD's current VAT rate on the duty-inclusive base.
6. SSCL (Social Security Contribution Levy) = the same duty-inclusive base × 2.5%, under SSCL Act No. 25 of 2022. SSCL and VAT sit side by side on that base; they do not stack on each other.

The shortcut formula

Because VAT and SSCL both feed off the same duty-inclusive base, the six ad-valorem charges collapse into a single multiplier on CIF. At HS 4011 rates that multiplier is CIF × 0.6870 (68.70%). Multiply your CIF in rupees by that number and you have the import tax. The module exposes both methods — calculateTyreImportTax walks the line items so you can audit the working, while calculateTotalTaxByMultiplier gives the one-shot answer — and both agree to the rupee.

Ad-valorem vs per-kg Cess

This calculator models the ad-valorem Cess (a percentage of value), which is the common column for consumer car, SUV and motorcycle tyres. Some tariff lines instead set the Cess as a specific rate in rupees per kilogram of net tyre weight. For a cheap, light tyre the ad-valorem figure usually binds; for a heavy commercial or off-the-road tyre a per-kg Cess can be higher. If you are importing large truck or industrial tyres, confirm the per-kg Cess column for the exact sub-heading with Sri Lanka Customs before you order.

Edge cases the calculator handles

A CIF of zero returns zero tax with no divide-by-zero in the effective-rate or per-tyre figures. A negative or non-numeric price is clamped to zero rather than producing NaN. Non-LKR prices are converted at the exchange rate you enter before any tax is applied, matching the order Customs uses on its own worksheet. The optional local-price field never affects the tax — it only compares the landed cost per tyre against what a shop charges. Quantities above 20 fall outside scope, because a lot that large is a commercial import that Customs values case by case.

Three scenarios that reconcile to the Customs tariff line by line. Plug each set of inputs into the calculator above — the breakdown table should match these steps to the rupee.

• Sri Lanka Customs — National Import Tariff Guide (HS 4011, new pneumatic tyres)
• Sri Lanka Customs — Personal Baggage Allowance (tyres are not a duty-free item)
• IRD — Value Added Tax (current rate)
• IRD — Social Security Contribution Levy (SSCL Act No. 25 of 2022)

The rates above were last cross-checked against the cited sources on 2026-07-15. The schedule is reviewed after every budget speech and whenever a new PAL, VAT or Cess gazette is published. If you spot a mismatch, email the author and the page is updated within 24 hours.