Skip to content
induwara.lk
Premium
induwara.lkSri Lanka · Finance

Sri Lanka Vacuum Cleaner Import Tax Calculator

See the real cost of importing a robot, upright, canister or stick vacuum cleaner before you order. Enter the CIF or FOB value and get the full CID, CESS, PAL, SSCL and VAT breakdown plus the landed cost. No signup, sources cited below.

By Induwara AshinsanaUpdated Jul 15, 2026
Estimate your vacuum import taxHS 85.08
Customs levy stack · 2026

CIF = the value that already includes the item, freight and insurance to a Sri Lankan port.

The listed price of one vacuum cleaner in USD.

Customs uses its own weekly rate. Edit to match your clearance.

Number of identical vacuum cleaners in the shipment.

Quick presets
Assessable (CIF) value
Rs 91,500
Total import tax
Rs 63,437
Landed cost
Rs 154,937
Effective tax rate
69.33%
of the CIF value

Levy breakdown

LevyRateCharged onAmount
Customs Import Duty (CID)15%Rs 91,500Rs 13,725
CESS levy15%Rs 91,500Rs 13,725
Ports & Airports Levy (PAL)10%Rs 91,500Rs 9,150
Social Security Levy (SSCL)2.5%Rs 128,100Rs 3,203
Value Added Tax (VAT)18%Rs 131,303Rs 23,634
Total import taxRs 63,437

Cross-checked: the cascade total equals the linear constant 69.33% × CIF, an independent path to the same figure. Rates are representative for HS 85.08 and reviewed against the live Sri Lanka Customs tariff.

Sources cited: Sri Lanka Customs National Imports Tariff Guide (HS 85.08), PAL Act No. 18 of 2011, VAT Act (18%), and SSCL Act No. 25 of 2022. Statutory levies only — clearing-agent, wharfage and courier handling fees are excluded. Full references are listed below the calculator.

How it works

Vacuum cleaners are classified under HS Heading 85.08 in the Sri Lanka Customs National Imports Tariff Guide. As finished consumer durables they carry the standard protective levy stack that sits on nearly every household-appliance import. Every levy is charged on the assessable value — the CIF (Cost, Insurance, Freight) value converted to Sri Lankan rupees.

If you enter a CIF price, the assessable value is simply that price in rupees, multiplied by quantity. If you enter an FOB (goods-only) price, the tool adds your freight and insurance to reach the CIF value: A = (FOB × rate × qty) + freight & insurance. USD prices are converted at the editable Customs exchange rate (default 305).

The five levies are then applied in a fixed cascade — order matters, because each later levy sits on a base that already includes the earlier ones:

  1. CID (Customs Import Duty) = 15% × A — the finished small-appliance duty band.
  2. CESS = 15% × A — the EDB levy on selected finished appliances. If the live tariff lists no CESS for the exact subheading, it is set to zero.
  3. PAL (Ports & Airports Development Levy) = 10% × A, under PAL Act No. 18 of 2011.
  4. SSCL (Social Security Contribution Levy) = 2.5% × (A + CID + CESS + PAL). Its base excludes VAT.
  5. VAT = 18% × (A + CID + CESS + PAL + SSCL), charged last. The standard VAT rate has been 18% since 1 January 2024.

Because every levy is proportional to A, the total tax is always the same multiple of the CIF value. At the representative rate set that constant is 69.33% — so the calculator cross-checks its line-by-line cascade against tax = 69.33% × CIF, an independent path to the same figure that stays exact at any CIF magnitude. Duty bands and CESS can change with each national budget, so the LAST_VERIFIED date (2026-07-15) records the last check against the live tariff.

Worked examples

Robot vacuum — CIF USD 300 @ 305, qty 1

  1. Assessable value A = 300 × 305 = Rs 91,500
  2. CID = 15% × 91,500 = Rs 13,725
  3. CESS = 15% × 91,500 = Rs 13,725
  4. PAL = 10% × 91,500 = Rs 9,150
  5. SSCL = 2.5% × 128,100 = Rs 3,202.50
  6. VAT = 18% × 131,302.50 = Rs 23,634.45
  7. Total tax = Rs 63,436.95 → Landed = Rs 154,936.95 (69.33%)

Upright vacuum — CIF USD 150 @ 300, qty 1

  1. Assessable value A = 150 × 300 = Rs 45,000
  2. Total tax = 69.33% × 45,000 = Rs 31,198.50
  3. Landed = Rs 45,000 + Rs 31,198.50 = Rs 76,198.50 (69.33%)
  4. Same 69.33% as the robot example — the linear self-check holds at any CIF.

Stick vacuum — FOB USD 250 @ 305 + Rs 12,000 freight, qty 1

  1. FOB in LKR = 250 × 305 = Rs 76,250
  2. Assessable value A = 76,250 + 12,000 = Rs 88,250
  3. Total tax = 69.33% × 88,250 = Rs 61,183.73
  4. Landed = Rs 88,250 + Rs 61,183.73 = Rs 149,433.73 (69.33%)

Frequently asked questions

Sources & references

The rate stack (15% CID, 15% CESS, 10% PAL, 2.5% SSCL, 18% VAT) is representative for finished vacuum cleaners under HS 85.08 and was last cross-checked against the Sri Lanka Customs tariff on 2026-07-15. Confirm the exact CID and CESS for your subheading against the live tariff before a large purchase.

Related tools

LiveFinance

SL Projector Import Tax

Calculate Customs Duty, PAL, VAT and SSCL on a data/office/home projector imported into Sri Lanka (HS 8528.62), taxed as an IT good — 0% duty, 0% Cess. Every levy in rupees, with the landed cost and effective rate.

Open tool
LiveFinance

Generator Import Tax

Estimate the total import tax and landed cost of bringing a petrol or diesel generator into Sri Lanka — PAL, VAT and SSCL on the CIF value (HS 85.02 gensets clear at 0% duty and 0% Cess), with a line-by-line breakdown. Free, sources cited.

Open tool
LiveFinance

SL Smartwatch Import Tax

Estimate the total import tax and landed cost of bringing a smartwatch or fitness band into Sri Lanka — Apple Watch, Galaxy Watch, Garmin or Fitbit. Customs Duty (15%), PAL, VAT and SSCL on the CIF value, with the duty-free baggage rule. Free, sources cited.

Open tool
Rate this tool
Be the first to rate

Comments & feedback

Spotted a bug or want an improvement? Tell us — our team reviews every comment, and good ideas get built. Comments are public and anonymous.

Found a bug, edge case, or want to suggest an improvement?

Email me at [email protected] — most fixes ship within 24 hours.