Vehicle import duty estimator
Sri Lanka taxes passenger cars mostly through excise, charged per cm³ of engine displacement for petrol/diesel/hybrid vehicles and per kW of motor capacity for electric vehicles — in stepped tiers. This estimator resolves the tier from real heading 87.03 lines and compounds it through the full cascade (CID → Excise → SSCL → VAT) plus the separate luxury tax.
Vehicle details
Age selects the applicable HS line (≤3 vs >3 years) for petrol/diesel; the per-cm³ excise tier is the same for both age bands in the current schedule.
Duty estimate
Matched line 8703.22.50 · Petrol car · 1,000–1,500 cc · CID 30%
ICE vs EV — the excise divergence
Same CIF (LKR 5,000,000.00), brand-new: a 1,400 cc petrol car (per-cm³ excise) vs an 80 kW electric car (per-kW excise). Excise is where they split hardest.
How the excise tiers work
- Petrol/diesel/hybrid cars: excise is Rs X per cm³, where X steps up with displacement (e.g. 8703.22.50 charges Rs 3,850/cm³ for 1,000–1,300 cc and Rs 4,450/cm³ for 1,300–1,500 cc).
- Electric cars: excise is Rs X per kW, stepping up with motor power and with vehicle age (a brand-new ≤1-year band vs an older band).
- Excise then feeds the SSCL and VAT bases (each on CIF + 10% uplift + duties), so a higher excise tier multiplies through the whole cascade. Luxury tax applies separately on CIF above the model’s threshold.
Figures are indicative and computed from the NITG 2026 schedule. Confirm the exact line and current gazetted rates with Chapter 87 and Sri Lanka Customs before importing.