Every figure in the PiXAMP calculators and guides comes from a published legal source. This page lists them in one place: what each gazette or direction does, when it applies, whether it is still in force, and where you can read it yourself. We keep it up to date when a new gazette changes the rules.
How we checked each source. “Official text” means we read the gazette or direction itself (most are scanned documents on the Ministry of Finance or Central Bank websites). “Confirmed on assessments” means the rate matches real Sri Lanka Customs assessment notices from September 2026. “Reported” means we rely on a published summary and say so.
Customs Import Duty surcharge (Customs Ordinance, Section 10A)
| Gazette | Date | What it does | Status | Checked |
|---|
| 2421/43 | 31 Jan 2025 | 50% surcharge on Customs Import Duty for the vehicles in its schedule, from 1 February 2025 for one year | Expired | Official text |
| 2473/31 | 31 Jan 2026 | Surcharge order for 2026, later rescinded | Rescinded from 1 Apr 2026 | Cited in 2479/55 |
| 2479/55 | 12 Mar 2026 | Rescinds the order in Gazette 2473/31 with effect from 1 April 2026 | Took effect 1 Apr 2026 | Official text |
| 2488/56 | 15 May 2026 | 50% surcharge from 16 May 2026 for three months; not applied to L/Cs opened on or before 15 May 2026 | Expired | Official text |
| 2488/69 | 17 May 2026 | From 18 May 2026, an exempt L/C loses the exemption if the number of vehicles, identification number, description or technical specifications are amended | Ended with 2488/56 | Official text |
| 2501/88 | 13 Aug 2026 | 50% surcharge from 15 August to 31 December 2026; L/Cs opened on or before 15 May 2026 exempt unless amended (including the expiry date) or shipped on board after 15 November 2026 | In force | Official text |
The base Customs Import Duty on cars is 30% of CIF in the 2026 Sri Lanka Customs tariff (20% in the 2025 tariff, with the 50% surcharge on top). See the CID timeline for how the rate moved.
Excise duty (Excise (Special Provisions) Act, No. 13 of 1989)
| Gazette | Date | What it sets | Checked |
|---|
| 2418/43 | 10 Jan 2025 | Excise per cc for petrol, diesel and hybrid cars, including the Rs. 1,992,000 minimum for petrol cars under 1,000cc | Confirmed on assessments |
| 2421/42 | 31 Jan 2025 | Excise per kW for electric cars, by motor capacity (“not exceeding” 50, 100 and 200 kW) and age | Official text |
| 2434/04 | 28 Apr 2025 | New HS codes 8703.80.71â88 and excise per kW for e-SMART (series) hybrids, petrol and diesel | Official text |
Luxury tax (Finance Act, No. 35 of 2018)
| Gazette | Date | What it sets | Checked |
|---|
| 2421/41 | 31 Jan 2025 | Thresholds and rates: petrol cars Rs. 5.0 million at 100%, diesel Rs. 5.0 million at 120%, petrol hybrids Rs. 5.5 million at 80%, diesel hybrids Rs. 5.5 million at 90%, electric cars Rs. 6.0 million at 60% | Official text |
| 2434/05 | 28 Apr 2025 | e-SMART hybrids: Rs. 6.0 million at 60% | Official text |
Customs fees
| Gazette | Date | What it sets | Checked |
|---|
| 2493/02 | 15 Jun 2026 (in force 1 Jul 2026) | Customs service charge Rs. 2,400 per CusDec for a single motor vehicle, computer fee Rs. 1,000 per CusDec, examination fee Rs. 600 for less-than-container loads: the Rs. 4,000 shown as COM/EXM/SEL | Official text and assessments |
Import rules and registration
| Source | Date | What it sets | Checked |
|---|
| Imports and Exports (Control) Regulations, Gazette 2421/44 | 31 Jan 2025 | Lifts the vehicle import suspension; registration within 90 days of the CUSDEC; late fee 3% of CIF per month up to 45%; one vehicle per 12 months for private importers; gazette number and CIF in boxes 44 and 46 of the CUSDEC | Official text |
| Sri Lanka Customs National Imports Tariff Guide 2026, Chapter 87 | 2026 | Duty rates by HS code; marks cars over three years old “LS” (Import Control License suspended) | Official text |
| Department of Motor Traffic, First Registration | current | Documents for first registration of imported vehicles | Official page |
Valuation and exchange rates
| Source | What it sets | Checked |
|---|
| Gazette 1971/10 (14 June 2016) | Used vehicles valued at not less than 85% of the brand-new price in the exporting country, excluding local taxes | Reported (Daily Mirror, Sunday Times), and the 85% factor confirmed on September 2026 CUSDECs |
| Customs Rates of Exchange, Customs Ordinance Section 17 | Weekly exchange rates for duty calculation, based on a Central Bank letter (example: yen Rs. 2.0144 from 27 April 2026) | Official text |
VAT and SSCL
| Tax | Rate and base | Checked |
|---|
| Value Added Tax | 18% of CIF Ã 1.10 + Customs duty + surcharge + excise (luxury tax is not in the base) | Confirmed on assessments; base matches the 2026 Customs tariff guide formula |
| Social Security Contribution Levy | 2.5% on the same base; the exemption for imported vehicles ended on 1 May 2026 (SSCL (Amendment) Act, No. 10 of 2026) | Rate confirmed on assessments; amendment reported |
Vehicle financing (Central Bank of Sri Lanka)
| Source | Date | What it sets | Checked |
|---|
| CBSL Act Directions No. 01 of 2026 (press release) | 24 May 2026 (in force 25 May 2026) | Maximum financing of 40% of value for cars, SUVs, vans and three-wheelers that are unregistered or registered in Sri Lanka under one year; 60% if registered over one year; covers leases, hire purchase and loans | Official text |
How these sources are used
- The calculator stores each set of rates with the gazette numbers it comes from and the date it takes effect, and every result shows which rate set was used.
- Our import and finance guides link to the sources they rely on, and the calculator figures quoted in them are checked automatically against the calculator.
- When a new gazette is published, we add a new dated rate set and update this page.
If you find a gazette we have missed, or a figure that does not match your assessment notice, please email contact@pixamp.lk.
Gazettes are listed for reference. Always confirm the rules that apply to your vehicle with Sri Lanka Customs or a licensed clearing agent.
