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.